    [Congressional Bills 117th Congress]
    [From the U.S. Government Publishing Office]
    [H.R. 1319 Enrolled Bill (ENR)]

            H.R.1319

                        One Hundred Seventeenth Congress

                                     of the

                            United States of America

                              AT THE FIRST SESSION

               Begun and held at the City of Washington on Sunday,
              the third day of January, two thousand and twenty-one

                                     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, NUTRITION, AND FORESTRY

                             Subtitle A--Agriculture

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

                              Subtitle B--Nutrition

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

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

                          Subtitle A--Education Matters

                         PART 1--Department of Education

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

                              PART 2--Miscellaneous

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

                            Subtitle B--Labor Matters

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

                Subtitle C--Human Services and Community Supports

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

                            Subtitle D--Public Health

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

                               Subtitle E--Testing

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

                       Subtitle F--Public Health Workforce

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

                      Subtitle G--Public Health Investments

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

              Subtitle H--Mental Health and Substance Use Disorder

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

                       Subtitle I--Exchange Grant Program

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

                Subtitle J--Continued Assistance to Rail Workers

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

                        Subtitle K--Ratepayer Protection

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

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

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

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

                   Subtitle A--Defense Production Act of 1950

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

                         Subtitle B--Housing Provisions

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

                       Subtitle C--Small Business (SSBCI)

    Sec. 3301. State Small Business Credit Initiative.

                        Subtitle D--Public Transportation

    Sec. 3401. Federal Transit Administration grants.

        TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

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

            TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

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

               TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

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

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

                  Subtitle A--Transportation and Infrastructure

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

               Subtitle B--Aviation Manufacturing Jobs Protection

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

                              Subtitle C--Airlines

    Sec. 7301. Air Transportation Payroll Support Program Extension.

             Subtitle D--Consumer Protection and Commerce Oversight

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

                       Subtitle E--Science and Technology

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

                 Subtitle F--Corporation for Public Broadcasting

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

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

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

                         TITLE IX--COMMITTEE ON FINANCE

                Subtitle A--Crisis Support for Unemployed Workers

             PART 1--Extension of CARES Act Unemployment Provisions

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

               PART 2--Extension of FFCRA Unemployment Provisions

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

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

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

                            PART 4--Other Provisions

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

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

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

            Subtitle C--Emergency Assistance to Children and Families

    Sec. 9201. Pandemic Emergency Assistance.

                 Subtitle D--Elder Justice and Support Guarantee

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

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

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

               Subtitle F--Preserving Health Benefits for Workers

    Sec. 9501. Preserving health benefits for workers.

                     Subtitle G--Promoting Economic Security

                  PART 1--2021 Recovery Rebates to Individuals

    Sec. 9601. 2021 recovery rebates to individuals.

                            PART 2--Child Tax Credit

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

                        PART 3--Earned Income Tax Credit

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

                        PART 4--Dependent Care Assistance

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

                 PART 5--Credits for Paid Sick and Family Leave

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

                        PART 6--Employee Retention Credit

    Sec. 9651. Extension of employee retention credit.

                           PART 7--Premium Tax Credit

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

                        PART 8--Miscellaneous Provisions

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

                              Subtitle H--Pensions

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

                       Subtitle I--Child Care for Workers

    Sec. 9801. Child care assistance.

                              Subtitle J--Medicaid

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

                 Subtitle K--Children's Health Insurance Program

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

                              Subtitle L--Medicare

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

          Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

                          Subtitle N--Other Provisions

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

                     TITLE X--COMMITTEE ON FOREIGN RELATIONS

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

                      TITLE XI--COMMITTEE ON INDIAN AFFAIRS

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

           TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
                            Subtitle A--Agriculture

    SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC RESPONSE.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $4,000,000,000, to remain available until expended, to carry out this
    section.
        (b) Use of Funds.--The Secretary of Agriculture shall use the
    amounts made available pursuant to subsection (a)--
            (1) to purchase food and agricultural commodities;
            (2) to purchase and distribute agricultural commodities
        (including fresh produce, dairy, seafood, eggs, and meat) to
        individuals in need, including through delivery to nonprofit
        organizations and through restaurants and other food related
        entities, as determined by the Secretary, that may receive, store,
        process, and distribute food items;
            (3) to make grants and loans for small or midsized food
        processors or distributors, seafood processing facilities and
        processing vessels, farmers markets, producers, or other
        organizations to respond to COVID-19, including for measures to
        protect workers against COVID-19; and
            (4) to make loans and grants and provide other assistance to
        maintain and improve food and agricultural supply chain resiliency.
        (c) Animal Health.--
            (1) COVID-19 animal surveillance.--The Secretary of Agriculture
        shall conduct monitoring and surveillance of susceptible animals
        for incidence of SARS-CoV-2.
            (2) Funding.--Out of the amounts made available under
        subsection (a), the Secretary shall use $300,000,000 to carry out
        this subsection.
        (d) Overtime Fees.--
            (1) Small establishment; very small establishment
        definitions.--The terms ``small establishment'' and ``very small
        establishment'' have the meaning given those terms in the final
        rule entitled ``Pathogen Reduction; Hazard Analysis and Critical
        Control Point (HACCP) Systems'' published in the Federal Register
        on July 25, 1996 (61 Fed. Reg. 38806).
            (2) Overtime inspection cost reduction.--Notwithstanding
        section 10703 of the Farm Security and Rural Investment Act of 2002
        (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 695), section
        25 of the Poultry Products Inspection Act (21 U.S.C. 468), and
        section 24 of the Egg Products Inspection Act (21 U.S.C. 1053), and
        any regulations promulgated by the Department of Agriculture
        implementing such provisions of law and subject to the availability
        of funds under paragraph (3), the Secretary of Agriculture shall
        reduce the amount of overtime inspection costs borne by federally-
        inspected small establishments and very small establishments
        engaged in meat, poultry, or egg products processing and subject to
        the requirements of the Federal Meat Inspection Act (21 U.S.C. 601
        et seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et
        seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et seq.),
        for inspection activities carried out during the period of fiscal
        years 2021 through 2030.
            (3) Funding.--Out of the amounts made available under
        subsection (a), the Secretary shall use $100,000,000 to carry out
        this subsection.
    SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL HEALTH CARE.
        (a) Grants.--The Secretary of Agriculture (in this section referred
    to as the ``Secretary'') shall use the funds made available by this
    section to establish an emergency pilot program for rural development
    not later than 150 days after the date of enactment of this Act to
    provide grants to eligible applicants (as defined in section 3570.61(a)
    of title 7, Code of Federal Regulations) to be awarded by the Secretary
    based on rural development needs related to the COVID-19 pandemic.
        (b) Uses.--An eligible applicant to whom a grant is awarded under
    this section may use the grant funds for costs, including those
    incurred prior to the issuance of the grant, as determined by the
    Secretary, of facilities which primarily serve rural areas (as defined
    in section 343(a)(13)(C) of the Consolidated Farm and Rural Development
    Act (7 U.S.C. 1991(a)(13)(C)), which are located in a rural area, the
    median household income of the population to be served by which is less
    than the greater of the poverty line or the applicable percentage
    (determined under section 3570.63(b) of title 7, Code of Federal
    Regulations) of the State nonmetropolitan median household income, and
    for which the performance of any construction work completed with grant
    funds shall meet the condition set forth in section 9003(f) of the Farm
    Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
            (1) increase capacity for vaccine distribution;
            (2) provide medical supplies to increase medical surge
        capacity;
            (3) reimburse for revenue lost during the COVID-19 pandemic,
        including revenue losses incurred prior to the awarding of the
        grant;
            (4) increase telehealth capabilities, including underlying
        health care information systems;
            (5) construct temporary or permanent structures to provide
        health care services, including vaccine administration or testing;
            (6) support staffing needs for vaccine administration or
        testing; and
            (7) engage in any other efforts to support rural development
        determined to be critical to address the COVID-19 pandemic,
        including nutritional assistance to vulnerable individuals, as
        approved by the Secretary.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $500,000,000, to remain
    available until September 30, 2023, to carry out this section, of which
    not more than 3 percent may be used by the Secretary for administrative
    purposes and not more than 2 percent may be used by the Secretary for
    technical assistance as defined in section 306(a)(26) of the
    Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).
    SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.
        In addition to amounts otherwise available, there are appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $47,500,000, to remain available until expended, for
    necessary administrative expenses associated with carrying out this
    subtitle.
    SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR
    OVERSIGHT OF COVID-19-RELATED PROGRAMS.
        In addition to amounts otherwise made available, there is
    appropriated to the Office of the Inspector General of the Department
    of Agriculture for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $2,500,000, to remain available until
    September 30, 2022, for audits, investigations, and other oversight
    activities of projects and activities carried out with funds made
    available to the Department of Agriculture related to the COVID-19
    pandemic.
    SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED FARMERS AND
    RANCHERS.
        (a) Payments.--
            (1) Appropriation.--In addition to amounts otherwise available,
        there is appropriated to the Secretary for fiscal year 2021, out of
        amounts in the Treasury not otherwise appropriated, such sums as
        may be necessary, to remain available until expended, for the cost
        of loan modifications and payments under this section.
            (2) Payments.--The Secretary shall provide a payment in an
        amount up to 120 percent of the outstanding indebtedness of each
        socially disadvantaged farmer or rancher as of January 1, 2021, to
        pay off the loan directly or to the socially disadvantaged farmer
        or rancher (or a combination of both), on each--
                (A) direct farm loan made by the Secretary to the socially
            disadvantaged farmer or rancher; and
                (B) farm loan guaranteed by the Secretary the borrower of
            which is the socially disadvantaged farmer or rancher.
        (b) Definitions.--In this section:
            (1) Farm loan.--The term ``farm loan'' means--
                (A) a loan administered by the Farm Service Agency under
            subtitle A, B, or C of the Consolidated Farm and Rural
            Development Act (7 U.S.C. 1922 et seq.); and
                (B) a Commodity Credit Corporation Farm Storage Facility
            Loan.
            (2) Secretary.--The term ``Secretary'' means the Secretary of
        Agriculture.
            (3) Socially disadvantaged farmer or rancher.--The term
        ``socially disadvantaged farmer or rancher'' has the meaning given
        the term in section 2501(a) of the Food, Agriculture, Conservation,
        and Trade Act of 1990 (7 U.S.C. 2279(a)).
    SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVANTAGED
    FARMERS, RANCHERS, FOREST LAND OWNERS AND OPERATORS, AND GROUPS.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $1,010,000,000, to remain available until expended, to carry out this
    section.
        (b) Assistance.--The Secretary of Agriculture shall use the amounts
    made available pursuant to subsection (a) for purposes described in
    this subsection by--
            (1) using not less than 5 percent of the total amount of
        funding provided under subsection (a) to provide outreach,
        mediation, financial training, capacity building training,
        cooperative development training and support, and other technical
        assistance on issues concerning food, agriculture, agricultural
        credit, agricultural extension, rural development, or nutrition to
        socially disadvantaged farmers, ranchers, or forest landowners, or
        other members of socially disadvantaged groups;
            (2) using not less than 5 percent of the total amount of
        funding provided under subsection (a) to provide grants and loans
        to improve land access for socially disadvantaged farmers,
        ranchers, or forest landowners, including issues related to heirs'
        property in a manner as determined by the Secretary;
            (3) using not less than 0.5 percent of the total amount of
        funding provided under subsection (a) to fund the activities of one
        or more equity commissions that will address racial equity issues
        within the Department of Agriculture and its programs;
            (4) using not less than 5 percent of the total amount of
        funding provided under subsection (a) to support and supplement
        agricultural research, education, and extension, as well as
        scholarships and programs that provide internships and pathways to
        Federal employment, by--
                (A) using not less than 1 percent of the total amount of
            funding provided under subsection (a) at colleges or
            universities eligible to receive funds under the Act of August
            30, 1890 (commonly known as the ``Second Morrill Act'') (7
            U.S.C. 321 et seq.), including Tuskegee University;
                (B) using not less than 1 percent of the total amount of
            funding provided under subsection (a) at 1994 Institutions (as
            defined in section 532 of the Equity in Educational Land-Grant
            Status Act of 1994 (7 U.S.C. 301 note; Public Law 103-382));
                (C) using not less than 1 percent of the total amount of
            funding provided under subsection (a) at Alaska Native serving
            institutions and Native Hawaiian serving institutions eligible
            to receive grants under subsections (a) and (b), respectively,
            of section 1419B of the National Agricultural Research,
            Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3156);
                (D) using not less than 1 percent of the total amount of
            funding provided under subsection (a) at Hispanic-serving
            institutions eligible to receive grants under section 1455 of
            the National Agricultural Research, Extension, and Teaching
            Policy Act of 1977 (7 U.S.C. 3241); and
                (E) using not less than 1 percent of the total amount of
            funding provided under subsection (a) at the insular area
            institutions of higher education located in the territories of
            the United States, as referred to in section 1489 of the
            National Agricultural Research, Extension, and Teaching Policy
            Act of 1977 (7 U.S.C. 3361); and
            (5) using not less than 5 percent of the total amount of
        funding provided under subsection (a) to provide financial
        assistance to socially disadvantaged farmers, ranchers, or forest
        landowners that are former farm loan borrowers that suffered
        related adverse actions or past discrimination or bias in
        Department of Agriculture programs, as determined by the Secretary.
        (c) Definitions.--In this section:
            (1) Nonindustrial private forest land.--The term
        ``nonindustrial private forest land'' has the meaning given the
        term in section 1201(a)(18) of the Food Security Act of 1985 (16
        U.S.C. 3801(a)(18)).
            (2) Socially disadvantaged farmer, rancher, or forest
        landowner.--The term ``socially disadvantaged farmer, rancher, or
        forest landowner'' means a farmer, rancher, or owner or operator of
        nonindustrial private forest land who is a member of a socially
        disadvantaged group.
            (3) Socially disadvantaged group.--The term ``socially
        disadvantaged group'' has the meaning given the term in section
        2501(a) of the Food, Agriculture, Conservation, and Trade Act of
        1990 (7 U.S.C. 2279(a)).
    SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES AND
    ASSOCIATED EXPENSES.
        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $800,000,000, to remain available until
    September 30, 2022, to use the Commodity Credit Corporation to acquire
    and make available commodities under section 406(b) of the Food for
    Peace Act (7 U.S.C. 1736(b)) and for expenses under such section.

                             Subtitle B--Nutrition

    SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.
        (a) Value of Benefits.--Section 702(a) of division N of the
    Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended
    by striking ``June 30, 2021'' and inserting ``September 30, 2021''.
        (b) SNAP Administrative Expenses.--In addition to amounts otherwise
    available, there is hereby appropriated for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated, $1,150,000,000,
    to remain available until September 30, 2023, with amounts to be
    obligated for each of fiscal years 2021, 2022, and 2023, for the costs
    of State administrative expenses associated with carrying out this
    section and administering the supplemental nutrition assistance program
    established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et
    seq.), of which--
            (1) $15,000,000 shall be for necessary expenses of the
        Secretary of Agriculture (in this section referred to as the
        ``Secretary'') for management and oversight of the program; and
            (2) $1,135,000,000 shall be for the Secretary to make grants to
        each State agency for each of fiscal years 2021 through 2023 as
        follows:
                (A) 75 percent of the amounts available shall be allocated
            to States based on the share of each State of households that
            participate in the supplemental nutrition assistance program as
            reported to the Department of Agriculture for the most recent
            12-month period for which data are available, adjusted by the
            Secretary (as of the date of the enactment of this Act) for
            participation in disaster programs under section 5(h) of the
            Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)); and
                (B) 25 percent of the amounts available shall be allocated
            to States based on the increase in the number of households
            that participate in the supplemental nutrition assistance
            program as reported to the Department of Agriculture over the
            most recent 12-month period for which data are available,
            adjusted by the Secretary (as of the date of the enactment of
            this Act) for participation in disaster programs under section
            5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)).
    SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING AND
    TECHNOLOGY IMPROVEMENTS.
        (a) Funding.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any amounts in the
    Treasury not otherwise appropriated, $25,000,000 to remain available
    through September 30, 2026, to carry out this section.
        (b) Use of Funds.--The Secretary of Agriculture may use the amounts
    made available pursuant to subsection (a)--
            (1) to make technological improvements to improve online
        purchasing in the supplemental nutrition assistance program
        established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011
        et seq.);
            (2) to modernize electronic benefit transfer technology;
            (3) to support the mobile technologies demonstration projects
        and the use of mobile technologies authorized under section
        7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C.
        2016(h)(14)); and
            (4) to provide technical assistance to educate retailers on the
        process and technical requirements for the online acceptance of the
        supplemental nutrition assistance program benefits, for mobile
        payments, and for electronic benefit transfer modernization
        initiatives.
    SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.
        Section 704 of division N of the Consolidated Appropriations Act,
    2021 (Public Law 116-260) is amended--
            (1) by striking ``In addition'' and inserting the following:
        ``(a) COVID-19 Response Funding.--In addition''; and
            (2) by adding at the end the following--
        ``(b) Additional Funding.--In addition to any other funds made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $1,000,000,000 to remain
    available until September 30, 2027, for the Secretary of Agriculture to
    provide grants to the Commonwealth of Northern Mariana Islands, Puerto
    Rico, and American Samoa for nutrition assistance, of which $30,000,000
    shall be available to provide grants to the Commonwealth of Northern
    Mariana Islands for such assistance.''.
    SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.
        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $37,000,000, to remain available until
    September 30, 2022, for activities authorized by section 4(a) of the
    Agriculture and Consumer Protection Act of 1973 (7 U.S.C. 612c note).
    SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.
        (a) Definitions.--In this section:
            (1) Applicable period.--The term ``applicable period'' means a
        period--
                (A) beginning after the date of enactment of this Act, as
            selected by a State agency; and
                (B) ending not later than the earlier of--
                    (i) 4 months after the date described in subparagraph
                (A); or
                    (ii) September 30, 2021.
            (2) Cash-value voucher.--The term ``cash-value voucher'' has
        the meaning given the term in section 246.2 of title 7, Code of
        Federal Regulations (as in effect on the date of the enactment of
        this Act).
            (3) Program.--The term ``program'' means the special
        supplemental nutrition program for women, infants, and children
        established by section 17 of the Child Nutrition Act of 1966 (42
        U.S.C. 1786).
            (4) Qualified food package.--The term ``qualified food
        package'' means each of the following food packages (as defined in
        section 246.10(e) of title 7, Code of Federal Regulations (as in
        effect on the date of the enactment of this Act)):
                (A) Food package III-Participants with qualifying
            conditions.
                (B) Food Package IV-Children 1 through 4 years.
                (C) Food Package V-Pregnant and partially (mostly)
            breastfeeding women.
                (D) Food Package VI-Postpartum women.
                (E) Food Package VII-Fully breastfeeding.
            (5) Secretary.--The term ``Secretary'' means the Secretary of
        Agriculture.
            (6) State agency.--The term ``State agency'' has the meaning
        given the term in section 17(b) of the Child Nutrition Act of 1966
        (42 U.S.C. 1786(b)).
        (b) Authority to Increase Amount of Cash-value Voucher.--During the
    public health emergency declared by the Secretary of Health and Human
    Services under section 319 of the Public Health Service Act (42 U.S.C.
    247d) on January 31, 2020, with respect to the Coronavirus Disease 2019
    (COVID-19), and in response to challenges relating to that public
    health emergency, the Secretary may, in carrying out the program,
    increase the amount of a cash-value voucher under a qualified food
    package to an amount that is less than or equal to $35.
        (c) Application of Increased Amount of Cash-value Voucher to State
    Agencies.--
            (1) Notification.--An increase to the amount of a cash-value
        voucher under subsection (b) shall apply to any State agency that
        notifies the Secretary of--
                (A) the intent to use that increased amount, without
            further application; and
                (B) the applicable period selected by the State agency
            during which that increased amount shall apply.
            (2) Use of increased amount.--A State agency that makes a
        notification to the Secretary under paragraph (1) shall use the
        increased amount described in that paragraph--
                (A) during the applicable period described in that
            notification; and
                (B) only during a single applicable period.
        (d) Sunset.--The authority of the Secretary under subsection (b),
    and the authority of a State agency to increase the amount of a cash-
    value voucher under subsection (c), shall terminate on September 30,
    2021.
        (e) Funding.--In addition to amounts otherwise made available,
    there is appropriated to the Secretary, out of funds in the Treasury
    not otherwise appropriated, $490,000,000 to carry out this section, to
    remain available until September 30, 2022.
    SEC. 1106. WIC PROGRAM MODERNIZATION.
        In addition to amounts otherwise available, there are appropriated
    to the Secretary of Agriculture, out of amounts in the Treasury not
    otherwise appropriated, $390,000,000 for fiscal year 2021, to remain
    available until September 30, 2024, to carry out outreach, innovation,
    and program modernization efforts, including appropriate waivers and
    flexibility, to increase participation in and redemption of benefits
    under programs established under section 17 of the Child Nutrition Act
    of 1966 (7 U.S.C. 1431), except that such waivers may not relate to the
    content of the WIC Food Packages (as defined in section 246.10(e) of
    title 7, Code of Federal Regulations (as in effect on the date of
    enactment of this Act)), or the nondiscrimination requirements under
    section 246.8 of title 7, Code of Federal Regulations (as in effect on
    the date of enactment of this Act).
    SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR INDIVIDUALS WHO
    HAVE NOT ATTAINED THE AGE OF 25.
        (a) Program for At-risk School Children.--Beginning on the date of
    enactment of this section, notwithstanding paragraph (1)(A) of section
    17(r) of the Richard B. Russell National School Lunch Act (42 U.S.C.
    1766(r)), during the COVID-19 public health emergency declared under
    section 319 of the Public Health Service Act (42 U.S.C. 247d), the
    Secretary shall reimburse institutions that are emergency shelters
    under such section 17(r) (42 U.S.C. 1766(r)) for meals and supplements
    served to individuals who, at the time of such service--
            (1) have not attained the age of 25; and
            (2) are receiving assistance, including non-residential
        assistance, from such emergency shelter.
        (b) Participation by Emergency Shelters.--Beginning on the date of
    enactment of this section, notwithstanding paragraph (5)(A) of section
    17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C.
    1766(t)), during the COVID-19 public health emergency declared under
    section 319 of the Public Health Service Act (42 U.S.C. 247d), the
    Secretary shall reimburse emergency shelters under such section 17(t)
    (42 U.S.C. 1766(t)) for meals and supplements served to individuals
    who, at the time of such service have not attained the age of 25.
        (c) Definitions.--In this section:
            (1) Emergency shelter.--The term ``emergency shelter'' has the
        meaning given the term under section 17(t)(1) of the Richard B.
        Russell National School Lunch Act (42 U.S.C. 1766(t)(1)).
            (2) Secretary.--The term ``Secretary'' means the Secretary of
        Agriculture.
    SEC. 1108. PANDEMIC EBT PROGRAM.
        Section 1101 of the Families First Coronavirus Response Act (7
    U.S.C. 2011 note; Public Law 116-127) is amended--
            (1) in subsection (a)--
                (A) by striking ``During fiscal years 2020 and 2021'' and
            inserting ``In any school year in which there is a public
            health emergency designation''; and
                (B) by inserting ``or in a covered summer period following
            a school session'' after ``in session'';
            (2) in subsection (g), by striking ``During fiscal year 2020,
        the'' and inserting ``The'';
            (3) in subsection (h)(1)--
                (A) by inserting ``either'' after ``at least 1 child
            enrolled in such a covered child care facility and''; and
                (B) by inserting ``or a Department of Agriculture grant-
            funded nutrition assistance program in the Commonwealth of the
            Northern Mariana Islands, Puerto Rico, or American Samoa''
            before ``shall be eligible to receive assistance'';
            (4) by redesignating subsections (i) and (j) as subsections (j)
        and (k), respectively;
            (5) by inserting after subsection (h) the following:
        ``(i) Emergencies During Summer.--The Secretary of Agriculture may
    permit a State agency to extend a State agency plan approved under
    subsection (b) for not more than 90 days for the purpose of operating
    the plan during a covered summer period, during which time schools
    participating in the school lunch program under the Richard B. Russell
    National School Lunch Act or the school breakfast program under section
    4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773 ) and covered
    child care facilities shall be deemed closed for purposes of this
    section.'';
            (6) in subsection (j) (as so redesignated)--
                (A) by redesignating paragraphs (2) through (6) as
            paragraphs (3) through (7), respectively;
                (B) by inserting after paragraph (1) the following:
            ``(2) Covered summer period.--The term `covered summer period'
        means a summer period that follows a school year during which there
        was a public health emergency designation.''; and
                (C) in paragraph (5) (as so redesignated), by striking ``or
            another coronavirus with pandemic potential''; and
            (7) in subsection (k) (as so redesignated), by inserting
        ``Federal agencies,'' before ``State agencies''.

         TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
                         Subtitle A--Education Matters

                        PART 1--DEPARTMENT OF EDUCATION

    SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND.
        (a) In General.--In addition to amounts otherwise available through
    the Education Stabilization Fund, there is appropriated to the
    Department of Education for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $122,774,800,000, to remain
    available through September 30, 2023, to carry out this section.
        (b) Grants.--From funds provided under subsection (a), the
    Secretary shall--
            (1) use $800,000,000 for the purposes of identifying homeless
        children and youth and providing homeless children and youth with--
                (A) wrap-around services in light of the challenges of
            COVID-19; and
                (B) assistance needed to enable homeless children and youth
            to attend school and participate fully in school activities;
            and
            (2) from the remaining amounts, make grants to each State
        educational agency in accordance with this section.
        (c) Allocations to States.--The amount of each grant under
    subsection (b) shall be allocated by the Secretary to each State in the
    same proportion as each State received under part A of title I of the
    Elementary and Secondary Education Act of 1965 in the most recent
    fiscal year.
        (d) Subgrants to Local Educational Agencies.--
            (1) In general.--Each State shall allocate not less than 90
        percent of the grant funds awarded to the State under this section
        as subgrants to local educational agencies (including charter
        schools that are local educational agencies) in the State in
        proportion to the amount of funds such local educational agencies
        and charter schools that are local educational agencies received
        under part A of title I of the Elementary and Secondary Education
        Act of 1965 in the most recent fiscal year.
            (2) Availability of funds.--Each State shall make allocations
        under paragraph (1) to local educational agencies in an expedited
        and timely manner and, to the extent practicable, not later than 60
        days after the receipt of such funds.
        (e) Uses of Funds.--A local educational agency that receives funds
    under this section--
            (1) shall reserve not less than 20 percent of such funds to
        address learning loss through the implementation of evidence-based
        interventions, such as summer learning or summer enrichment,
        extended day, comprehensive afterschool programs, or extended
        school year programs, and ensure that such interventions respond to
        students' academic, social, and emotional needs and address the
        disproportionate impact of the coronavirus on the student subgroups
        described in section 1111(b)(2)(B)(xi) of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
        students experiencing homelessness, and children and youth in
        foster care; and
            (2) shall use the remaining funds for any of the following:
                (A) Any activity authorized by the Elementary and Secondary
            Education Act of 1965.
                (B) Any activity authorized by the Individuals with
            Disabilities Education Act.
                (C) Any activity authorized by the Adult Education and
            Family Literacy Act.
                (D) Any activity authorized by the Carl D. Perkins Career
            and Technical Education Act of 2006.
                (E) Coordination of preparedness and response efforts of
            local educational agencies with State, local, Tribal, and
            territorial public health departments, and other relevant
            agencies, to improve coordinated responses among such entities
            to prevent, prepare for, and respond to coronavirus.
                (F) Activities to address the unique needs of low-income
            children or students, children with disabilities, English
            learners, racial and ethnic minorities, students experiencing
            homelessness, and foster care youth, including how outreach and
            service delivery will meet the needs of each population.
                (G) Developing and implementing procedures and systems to
            improve the preparedness and response efforts of local
            educational agencies.
                (H) Training and professional development for staff of the
            local educational agency on sanitation and minimizing the
            spread of infectious diseases.
                (I) Purchasing supplies to sanitize and clean the
            facilities of a local educational agency, including buildings
            operated by such agency.
                (J) Planning for, coordinating, and implementing activities
            during long-term closures, including providing meals to
            eligible students, providing technology for online learning to
            all students, providing guidance for carrying out requirements
            under the Individuals with Disabilities Education Act and
            ensuring other educational services can continue to be provided
            consistent with all Federal, State, and local requirements.
                (K) Purchasing educational technology (including hardware,
            software, and connectivity) for students who are served by the
            local educational agency that aids in regular and substantive
            educational interaction between students and their classroom
            instructors, including low-income students and children with
            disabilities, which may include assistive technology or
            adaptive equipment.
                (L) Providing mental health services and supports,
            including through the implementation of evidence-based full-
            service community schools.
                (M) Planning and implementing activities related to summer
            learning and supplemental afterschool programs, including
            providing classroom instruction or online learning during the
            summer months and addressing the needs of low-income students,
            children with disabilities, English learners, migrant students,
            students experiencing homelessness, and children in foster
            care.
                (N) Addressing learning loss among students, including low-
            income students, children with disabilities, English learners,
            racial and ethnic minorities, students experiencing
            homelessness, and children and youth in foster care, of the
            local educational agency, including by--
                    (i) administering and using high-quality assessments
                that are valid and reliable, to accurately assess students'
                academic progress and assist educators in meeting students'
                academic needs, including through differentiating
                instruction;
                    (ii) implementing evidence-based activities to meet the
                comprehensive needs of students;
                    (iii) providing information and assistance to parents
                and families on how they can effectively support students,
                including in a distance learning environment; and
                    (iv) tracking student attendance and improving student
                engagement in distance education.
                (O) School facility repairs and improvements to enable
            operation of schools to reduce risk of virus transmission and
            exposure to environmental health hazards, and to support
            student health needs.
                (P) Inspection, testing, maintenance, repair, replacement,
            and upgrade projects to improve the indoor air quality in
            school facilities, including mechanical and non-mechanical
            heating, ventilation, and air conditioning systems, filtering,
            purification and other air cleaning, fans, control systems, and
            window and door repair and replacement.
                (Q) Developing strategies and implementing public health
            protocols including, to the greatest extent practicable,
            policies in line with guidance from the Centers for Disease
            Control and Prevention for the reopening and operation of
            school facilities to effectively maintain the health and safety
            of students, educators, and other staff.
                (R) Other activities that are necessary to maintain the
            operation of and continuity of services in local educational
            agencies and continuing to employ existing staff of the local
            educational agency.
        (f) State Funding.--With funds not otherwise allocated under
    subsection (d), a State--
            (1) shall reserve not less than 5 percent of the total amount
        of grant funds awarded to the State under this section to carry
        out, directly or through grants or contracts, activities to address
        learning loss by supporting the implementation of evidence-based
        interventions, such as summer learning or summer enrichment,
        extended day, comprehensive afterschool programs, or extended
        school year programs, and ensure that such interventions respond to
        students' academic, social, and emotional needs and address the
        disproportionate impact of the coronavirus on the student subgroups
        described in section 1111(b)(2)(B)(xi) of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
        students experiencing homelessness, and children and youth in
        foster care, including by providing additional support to local
        educational agencies to fully address such impacts;
            (2) shall reserve not less than 1 percent of the total amount
        of grant funds awarded to the State under this section to carry
        out, directly or through grants or contracts, the implementation of
        evidence-based summer enrichment programs, and ensure such programs
        respond to students' academic, social, and emotional needs and
        address the disproportionate impact of the coronavirus on the
        student populations described in section 1111(b)(2)(B)(xi) of the
        Elementary and Secondary Education Act of 1965 (20 U.S.C.
        6311(b)(2)(B)(xi)), students experiencing homelessness, and
        children and youth in foster care;
            (3) shall reserve not less than 1 percent of the total amount
        of grant funds awarded to the State under this section to carry
        out, directly or through grants or contracts, the implementation of
        evidence-based comprehensive afterschool programs, and ensure such
        programs respond to students' academic, social, and emotional needs
        and address the disproportionate impact of the coronavirus on the
        student populations described in section 1111(b)(2)(B)(xi) of the
        Elementary and Secondary Education Act of 1965 (20 U.S.C.
        6311(b)(2)(B)(xi)), students experiencing homelessness, and
        children and youth in foster care; and
            (4) may reserve not more than one-half of 1 percent of the
        total amount of grant funds awarded to the State under this section
        for administrative costs and the remainder for emergency needs as
        determined by the State educational agency to address issues
        responding to coronavirus, which may be addressed through the use
        of grants or contracts.
        (g) Reallocation.--A State shall return to the Secretary any funds
    received under this section that the State does not award within 1 year
    of receiving such funds and the Secretary shall reallocate such funds
    to the remaining States in accordance with subsection (c).
        (h) Definitions.--In this section--
            (1) the terms ``child'', ``children with disabilities'',
        ``distance education'', ``elementary school'', ``English learner'',
        ``evidence-based'', ``secondary school'', ``local educational
        agency'', ``parent'', ``Secretary'', ``State educational agency'',
        and ``technology'' have the meanings given those terms in section
        8101 of the Elementary and Secondary Education Act of 1965 (20
        U.S.C. 7801);
            (2) the term ``full-service community school'' has the meaning
        given that term in section 4622(2) of the Elementary and Secondary
        Education Act of 1965 (20 U.S.C. 7272(2)); and
            (3) the term ``State'' means each of the 50 States, the
        District of Columbia, and the Commonwealth of Puerto Rico.
        (i) Safe Return to In-person Instruction.--
            (1) In general.--A local educational agency receiving funds
        under this section shall develop and make publicly available on the
        local educational agency's website, not later than 30 days after
        receiving the allocation of funds described in paragraph (d)(1), a
        plan for the safe return to in-person instruction and continuity of
        services.
            (2) Comment period.--Before making the plan described in
        paragraph (1) publicly available, the local educational agency
        shall seek public comment on the plan and take such comments into
        account in the development of the plan.
            (3) Previous plans.--If a local educational agency has
        developed a plan for the safe return to in-person instruction
        before the date of enactment of this Act that meets the
        requirements described in paragraphs (1) and (2), such plan shall
        be deemed to satisfy the requirements under this subsection.
    SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.
        (a) In General.--In addition to amounts otherwise available through
    the Emergency Assistance to Non-Public Schools Program, there is
    appropriated to the Department of Education for fiscal year 2021, out
    of any money in the Treasury not otherwise appropriated,
    $2,750,000,000, to remain available through September 30, 2023, for
    making allocations to Governors under the Emergency Assistance to Non-
    Public Schools Program to provide services or assistance to non-public
    schools that enroll a significant percentage of low-income students and
    are most impacted by the qualifying emergency.
        (b) Limitations.--Funds provided under subsection (a) shall not be
    used to provide reimbursements to any non-public school.
    SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $39,584,570,000, to remain
    available through September 30, 2023, for making allocations to
    institutions of higher education in accordance with the same terms and
    conditions of section 314 of the Coronavirus Response and Relief
    Supplemental Appropriations Act, 2021 (division M of Public Law 116-
    260), except that--
            (1) subsection (a)(1) of such section 314 shall be applied by
        substituting ``91 percent'' for ``89 percent'';
            (2) subsection (a)(2) of such section 314 shall be applied--
                (A) in the matter preceding subparagraph (A), by
            substituting ``under the heading `Higher Education' in the
            Department of Education Appropriations Act, 2020'' for ``in the
            Further Consolidated Appropriations Act, 2020 (Public Law 116-
            94)''; and
                (B) in subparagraph (B), by substituting ``under the
            heading `Higher Education' in the Department of Education
            Appropriations Act, 2020'' for ``in the Further Consolidated
            Appropriations Act, 2020 (Public Law 116-94)'';
            (3) an institution that receives an allocation apportioned in
        accordance with clause (iii) of subsection (a)(2)(A) of such
        section 314 that has a total endowment size of less than $1,000,000
        (including an institution that does not have an endowment) shall be
        treated by the Secretary as having a total endowment size of
        $1,000,000 for the purposes of such clause (iii);
            (4) subsection (a)(4) of such section 314 shall be applied by
        substituting ``1 percent'' for ``3 percent'';
            (5) except as provided in paragraphs (7) and (9) of subsection
        (d) of such section 314, an institution shall use a portion of
        funds received under this section to--
                (A) implement evidence-based practices to monitor and
            suppress coronavirus in accordance with public health
            guidelines; and
                (B) conduct direct outreach to financial aid applicants
            about the opportunity to receive a financial aid adjustment due
            to the recent unemployment of a family member or independent
            student, or other circumstances, described in section 479A of
            the Higher Education Act of 1965 (20 U.S.C. 1087tt);
            (6) the following shall not apply to funds provided or received
        in accordance with this section--
                (A) subsection (b) of such section 314;
                (B) paragraph (2) of subsection (c) of such section 314;
                (C) paragraphs (1), (2), (4), (5), (6), and (8) of
            subsection (d) of such section 314;
                (D) subsections (e) and (f) of such section 314; and
                (E) section 316 of the Coronavirus Response and Relief
            Supplemental Appropriations Act, 2021 (division M of Public Law
            116-260); and
            (7) an institution that receives an allocation under this
        section apportioned in accordance with subparagraphs (A) through
        (D) of subsection (a)(1) of such section 314 shall use not less
        than 50 percent of such allocation to provide emergency financial
        aid grants to students in accordance with subsection (c)(3) of such
        section 314.
    SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.
        (a) State Maintenance of Effort.--
            (1) In general.--As a condition of receiving funds under
        section 2001, a State shall maintain support for elementary and
        secondary education, and for higher education (which shall include
        State funding to institutions of higher education and State need-
        based financial aid, and shall not include support for capital
        projects or for research and development or tuition and fees paid
        by students), in each of fiscal years 2022 and 2023 at least at the
        proportional levels of such State's support for elementary and
        secondary education and for higher education relative to such
        State's overall spending, averaged over fiscal years 2017, 2018,
        and 2019.
            (2) Waiver.--For the purpose of relieving fiscal burdens
        incurred by States in preventing, preparing for, and responding to
        the coronavirus, the Secretary of Education may waive any
        maintenance of effort requirements associated with the Education
        Stabilization Fund.
        (b) State Maintenance of Equity.--
            (1) High-need local educational agencies.--As a condition of
        receiving funds under section 2001, a State educational agency
        shall not, in fiscal year 2022 or 2023, reduce State funding (as
        calculated on a per-pupil basis) for any high-need local
        educational agency in the State by an amount that exceeds the
        overall per-pupil reduction in State funds, if any, across all
        local educational agencies in such State in such fiscal year.
            (2) Highest poverty local educational agencies.--
        Notwithstanding paragraph (1), as a condition of receiving funds
        under section 2001, a State educational agency shall not, in fiscal
        year 2022 or 2023, reduce State funding (as calculated on a per-
        pupil basis) for any highest poverty local educational agency below
        the level of funding (as calculated on a per-pupil basis) provided
        to each such local educational agency in fiscal year 2019.
        (c) Local Educational Agency Maintenance of Equity for High-poverty
    Schools.--
            (1) In general.--As a condition of receiving funds under
        section 2001, a local educational agency shall not, in fiscal year
        2022 or 2023--
                (A) reduce per-pupil funding (from combined State and local
            funding) for any high-poverty school served by such local
            educational agency by an amount that exceeds--
                    (i) the total reduction in local educational agency
                funding (from combined State and local funding) for all
                schools served by the local educational agency in such
                fiscal year (if any); divided by
                    (ii) the number of children enrolled in all schools
                served by the local educational agency in such fiscal year;
                or
                (B) reduce per-pupil, full-time equivalent staff in any
            high-poverty school by an amount that exceeds--
                    (i) the total reduction in full-time equivalent staff
                in all schools served by such local educational agency in
                such fiscal year (if any); divided by
                    (ii) the number of children enrolled in all schools
                served by the local educational agency in such fiscal year.
            (2) Exception.--Paragraph (1) shall not apply to a local
        educational agency in fiscal year 2022 or 2023 that meets at least
        1 of the following criteria in such fiscal year:
                (A) Such local educational agency has a total enrollment of
            less than 1,000 students.
                (B) Such local educational agency operates a single school.
                (C) Such local educational agency serves all students
            within each grade span with a single school.
                (D) Such local educational agency demonstrates an
            exceptional or uncontrollable circumstance, such as
            unpredictable changes in student enrollment or a precipitous
            decline in the financial resources of such agency, as
            determined by the Secretary of Education.
        (d) Definitions.--In this section:
            (1) Elementary education; secondary education.--The terms
        ``elementary education'' and ``secondary education'' have the
        meaning given such terms under State law.
            (2) Highest poverty local educational agency.--The term
        ``highest poverty local educational agency'' means a local
        educational agency that is among the group of local educational
        agencies in the State that--
                (A) in rank order, have the highest percentages of
            economically disadvantaged students in the State, on the basis
            of the most recent satisfactory data available from the
            Department of Commerce (or, for local educational agencies for
            which no such data are available, such other data as the
            Secretary of Education determines are satisfactory); and
                (B) collectively serve not less than 20 percent of the
            State's total enrollment of students served by all local
            educational agencies in the State.
            (3) High-need local educational agency.--The term ``high-need
        local educational agency'' means a local educational agency that is
        among the group of local educational agencies in the State that--
                (A) in rank order, have the highest percentages of
            economically disadvantaged students in the State, on the basis
            of the most recent satisfactory data available from the
            Department of Commerce (or, for local educational agencies for
            which no such data are available, such other data as the
            Secretary of Education determines are satisfactory); and
                (B) collectively serve not less than 50 percent of the
            State's total enrollment of students served by all local
            educational agencies in the State.
            (4) High-poverty school.--
                (A) In general.--The term ``high-poverty school'' means,
            with respect to a school served by a local educational agency,
            a school that is in the highest quartile of schools served by
            such local educational agency based on the percentage of
            economically disadvantaged students served, as determined by
            the State in accordance with subparagraph (B).
                (B) Determination.--In making the determination under
            subparagraph (A), a State shall select a measure of poverty
            established for the purposes of this paragraph by the Secretary
            of Education and apply such measure consistently to all schools
            in the State.
            (5) Overall per-pupil reduction in state funds.--The term
        ``overall per-pupil reduction in State funds'' means, with respect
        to a fiscal year--
                (A) the amount of any reduction in the total amount of
            State funds provided to all local educational agencies in the
            State in such fiscal year compared to the total amount of such
            funds provided to all local educational agencies in the State
            in the previous fiscal year; divided by
                (B) the aggregate number of children enrolled in all
            schools served by all local educational agencies in the State
            in the fiscal year for which the determination is being made.
            (6) State.--The term ``State'' means each of the 50 States, the
        District of Columbia, and the Commonwealth of Puerto Rico.
    SEC. 2005. OUTLYING AREAS.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $850,000,000, to remain
    available through September 30, 2023, for the Secretary of Education to
    allocate awards to the outlying areas on the basis of their respective
    needs, as determined by the Secretary, to be allocated not more than 30
    calendar days after the date of enactment of this Act.
    SEC. 2006. GALLAUDET UNIVERSITY.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $19,250,000, to remain
    available through September 30, 2023, for the Kendall Demonstration
    Elementary School, the Model Secondary School for the Deaf, and
    Gallaudet University to prevent, prepare for, and respond to
    coronavirus, including to defray expenses associated with coronavirus
    (including lost revenue, reimbursement for expenses already incurred,
    technology costs associated with a transition to distance education,
    faculty and staff trainings, and payroll) and to provide financial aid
    grants to students, which may be used for any component of the
    student's cost of attendance.
    SEC. 2007. STUDENT AID ADMINISTRATION.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $91,130,000, to remain
    available through September 30, 2023, for Student Aid Administration
    within the Department of Education to prevent, prepare for, and respond
    to coronavirus including direct outreach to students and borrowers
    about financial aid, economic impact payments, means-tested benefits,
    unemployment assistance, and tax benefits, for which the students and
    borrowers may be eligible.
    SEC. 2008. HOWARD UNIVERSITY.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $35,000,000, to remain
    available through September 30, 2023, for Howard University to prevent,
    prepare for, and respond to coronavirus, including to defray expenses
    associated with coronavirus (including lost revenue, reimbursement for
    expenses already incurred, technology costs associated with a
    transition to distance education, faculty and staff trainings, and
    payroll) and to provide financial aid grants to students, which may be
    used for any component of the student's cost of attendance.
    SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $19,250,000, to remain
    available through September 30, 2023, for the National Technical
    Institute for the Deaf to prevent, prepare for, and respond to
    coronavirus, including to defray expenses associated with coronavirus
    (including lost revenue, reimbursement for expenses already incurred,
    technology costs associated with a transition to distance education,
    faculty and staff training, and payroll) and to provide financial aid
    grants to students, which may be used for any component of the
    student's cost of attendance.
    SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available through September 30, 2023, for the Institute of Education
    Sciences to carry out research related to addressing learning loss
    caused by the coronavirus among the student subgroups described in
    section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
    of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing
    homelessness and children and youth in foster care, and to disseminate
    such findings to State educational agencies and local educational
    agencies and other appropriate entities.
    SEC. 2011. PROGRAM ADMINISTRATION.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $15,000,000, to remain
    available through September 30, 2024, for Program Administration within
    the Department of Education to prevent, prepare for, and respond to
    coronavirus, and for salaries and expenses necessary to implement this
    part.
    SEC. 2012. OFFICE OF INSPECTOR GENERAL.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to remain
    available until expended, for the Office of Inspector General of the
    Department of Education, for salaries and expenses necessary for
    oversight, investigations, and audits of programs, grants, and projects
    funded under this part carried out by the Office of Inspector General.
    SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY
    INSTITUTIONS OF HIGHER EDUCATION.
        (a) In General.--Section 487(a)(24) of the Higher Education Act of
    1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided
    under this title'' and inserting ``Federal funds that are disbursed or
    delivered to or on behalf of a student to be used to attend such
    institution (referred to in this paragraph and subsection (d) as
    `Federal education assistance funds')''.
        (b) Implementation of Non-federal Revenue Requirement.--Section
    487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is
    amended--
            (1) in the subsection heading, by striking ``Non-title IV'' and
        inserting ``Non-Federal''; and
            (2) in paragraph (1)(C), by striking ``funds for a program
        under this title'' and inserting ``Federal education assistance
        funds''.
        (c) Effective Date.--The amendments made under this section shall--
            (1) be subject to the master calendar requirements under
        section 482 of the Higher Education Act of 1965 (20 U.S.C. 1089)
        and the public involvement and negotiated rulemaking requirements
        under section 492 of the Higher Education Act of 1965 (20 U.S.C.
        1098a), except that such negotiated rulemaking shall commence not
        earlier than October 1, 2021; and
            (2) apply to institutional fiscal years beginning on or after
        January 1, 2023.
    SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT.
        (a) Amounts for IDEA.--There is appropriated to the Secretary of
    Education for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
            (1) $2,580,000,000 for grants to States under part B of the
        Individuals with Disabilities Education Act;
            (2) $200,000,000 for preschool grants under section 619 of the
        Individuals with Disabilities Education Act; and
            (3) $250,000,000 for programs for infants and toddlers with
        disabilities under part C of the Individuals with Disabilities
        Education Act.
        (b) General Provisions.--Any amount appropriated under subsection
    (a) is in addition to other amounts appropriated or made available for
    the applicable purpose.

                             PART 2--MISCELLANEOUS

    SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $135,000,000, to remain available until expended, under
    the National Foundation on the Arts and the Humanities Act of 1965, as
    follows:
            (1) Forty percent shall be for grants, and relevant
        administrative expenses, to State arts agencies and regional arts
        organizations that support organizations' programming and general
        operating expenses to cover up to 100 percent of the costs of the
        programs which the grants support, to prevent, prepare for, respond
        to, and recover from the coronavirus.
            (2) Sixty percent shall be for direct grants, and relevant
        administrative expenses, that support organizations' programming
        and general operating expenses to cover up to 100 percent of the
        costs of the programs which the grants support, to prevent, prepare
        for, respond to, and recover from the coronavirus.
    SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $135,000,000, to remain available until expended, under
    the National Foundation on the Arts and the Humanities Act of 1965, as
    follows:
            (1) Forty percent shall be for grants, and relevant
        administrative expenses, to State humanities councils that support
        humanities organizations' programming and general operating
        expenses to cover up to 100 percent of the costs of the programs
        which the grants support, to prevent, prepare for, respond to, and
        recover from the coronavirus.
            (2) Sixty percent shall be for direct grants, and relevant
        administrative expenses, that support humanities organizations'
        programming and general operating expenses to cover up to 100
        percent of the costs of the programs which the grants support, to
        prevent, prepare for, respond to, and recover from the coronavirus.
    SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.
        In addition to amounts otherwise available, there is appropriated
    to the Institute of Museum and Library Services for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $200,000,000, to remain available until expended, for necessary
    expenses to carry out museum and library services. The Director of the
    Institute of Museum and Library Services shall award not less than 89
    percent of such funds to State library administrative agencies by
    applying the formula in section 221(b) of the Museum and Library
    Services Act, except that--
            (1) section 221(b)(3)(A) of such Act shall be applied by
        substituting ``$2,000,000'' for ``$680,000'' and by substituting
        ``$200,000'' for ``$60,000''; and
            (2) section 221(b)(3)(C) and subsections (b) and (c) of section
        223 of such Act shall not apply to funds provided under this
        section.

                           Subtitle B--Labor Matters

    SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION
    ACTIVITIES.
        (a) Appropriation.--In addition to amounts otherwise made
    available, out of any funds in the Treasury not otherwise appropriated,
    there are appropriated to the Secretary of Labor for fiscal year 2021,
    $200,000,000, to remain available until September 30, 2023, for the
    Wage and Hour Division, the Office of Workers' Compensation Programs,
    the Office of the Solicitor, the Mine Safety and Health Administration,
    and the Occupational Safety and Health Administration to carry out
    COVID-19 related worker protection activities, and for the Office of
    Inspector General for oversight of the Secretary's activities to
    prevent, prepare for, and respond to COVID-19.
        (b) Allocation of Amounts.--Amounts appropriated under subsection
    (a) shall be allocated as follows:
            (1) Not less than $100,000,000 shall be for the Occupational
        Safety and Health Administration, of which $10,000,000 shall be for
        Susan Harwood training grants and not less than $5,000,000 shall be
        for enforcement activities related to COVID-19 at high risk
        workplaces including health care, meat and poultry processing
        facilities, agricultural workplaces and correctional facilities.
            (2) $12,500,000 shall be for the Office of Inspector General.

               Subtitle C--Human Services and Community Supports

    SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.
        (a) Child Care and Development Block Grant Funding.--In addition to
    amounts otherwise available, there is appropriated for fiscal year
    2021, out of any amounts in the Treasury not otherwise appropriated,
    $14,990,000,000, to remain available through September 30, 2021, to
    carry out the program authorized under section 658C of the Child Care
    and Development Block Grant Act of 1990 (42 U.S.C. 9858a) without
    regard to requirements in sections 658E(c)(3)(E) or 658G of such Act
    (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to States,
    territories, Indian Tribes, and Tribal organizations from funds made
    available under this subsection shall be obligated in fiscal year 2021
    or the succeeding 2 fiscal years. States, territories, Indian Tribes,
    and Tribal organizations are authorized to use such funds to provide
    child care assistance to health care sector employees, emergency
    responders, sanitation workers, and other workers deemed essential
    during the response to coronavirus by public officials, without regard
    to the income eligibility requirements of section 658P(4) of the Child
    Care and Development Block Grant Act (42 U.S.C. 9858n(4)).
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2021, out of any
    amounts in the Treasury not otherwise appropriated, $35,000,000, to
    remain available through September 30, 2025, for the costs of providing
    technical assistance and conducting research and for the administrative
    costs to carry out this section and section 2202 of this subtitle.
        (c) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide child care
    services for eligible individuals.
    SEC. 2202. CHILD CARE STABILIZATION.
        (a) Definitions.--In this section:
            (1) COVID-19 public health emergency.--The term ``COVID-19
        public health emergency'' means the public health emergency
        declared by the Secretary of Health and Human Services under
        section 319 of the Public Health Service Act (42 U.S.C. 247d) on
        January 31, 2020, with respect to COVID-19, including any renewal
        of the declaration.
            (2) Eligible child care provider.--The term ``eligible child
        care provider'' means--
                (A) an eligible child care provider as defined in section
            658P of the Child Care and Development Block Grant Act of 1990
            (42 U.S.C. 9858n); or
                (B) a child care provider that is licensed, regulated, or
            registered in the State, territory, or Indian Tribe on the date
            of enactment of this Act and meets applicable State and local
            health and safety requirements.
        (b) Child Care Stabilization Funding.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated,
    $23,975,000,000, to remain available through September 30, 2021, for
    grants under this section in accordance with the Child Care and
    Development Block Grant Act of 1990.
        (c) Grants.--From the amounts appropriated to carry out this
    section and under the authority of section 658O of the Child Care and
    Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section,
    the Secretary shall award to each lead agency a child care
    stabilization grant, without regard to the requirements in
    subparagraphs (C) and (E) of section 658E(c)(3), and in section 658G,
    of the Child Care and Development Block Grant Act of 1990 (42 U.S.C.
    9858c(c)(3), 9858e). Such grant shall be allotted in accordance with
    section 658O of the Child Care and Development Block Grant Act of 1990
    (42 U.S.C. 9858m).
        (d) State Reservations and Subgrants.--
            (1) Reservation.--A lead agency for a State that receives a
        child care stabilization grant pursuant to subsection (c) shall
        reserve not more than 10 percent of such grant funds to administer
        subgrants, provide technical assistance and support for applying
        for and accessing the subgrant opportunity, publicize the
        availability of the subgrants, carry out activities to increase the
        supply of child care, and provide technical assistance to help
        child care providers implement policies as described in paragraph
        (2)(D)(i).
            (2) Subgrants to qualified child care providers.--
                (A) In general.--The lead agency shall use the remainder of
            the grant funds awarded pursuant to subsection (c) to make
            subgrants to qualified child care providers described in
            subparagraph (B), regardless of such a provider's previous
            receipt of other Federal assistance, to support the stability
            of the child care sector during and after the COVID-19 public
            health emergency.
                (B) Qualified child care provider.--To be qualified to
            receive a subgrant under this paragraph, a provider shall be an
            eligible child care provider that on the date of submission of
            an application for the subgrant, was either--
                    (i) open and available to provide child care services;
                or
                    (ii) closed due to public health, financial hardship,
                or other reasons relating to the COVID-19 public health
                emergency.
                (C) Subgrant amount.--The amount of such a subgrant to a
            qualified child care provider shall be based on the provider's
            stated current operating expenses, including costs associated
            with providing or preparing to provide child care services
            during the COVID-19 public health emergency, and to the extent
            practicable, cover sufficient operating expenses to ensure
            continuous operations for the intended period of the subgrant.
                (D) Application.--The lead agency shall--
                    (i) make available on the lead agency's website an
                application for qualified child care providers that
                includes certifications that, for the duration of the
                subgrant--

                        (I) the provider applying will, when open and
                    available to provide child care services, implement
                    policies in line with guidance from the corresponding
                    State, Tribal, and local authorities, and in accordance
                    with State, Tribal, and local orders, and, to the
                    greatest extent possible, implement policies in line
                    with guidance from the Centers for Disease Control and
                    Prevention;
                        (II) for each employee, the provider will pay not
                    less than the full compensation, including any
                    benefits, that was provided to the employee as of the
                    date of submission of the application for the subgrant
                    (referred to in this subclause as ``full
                    compensation''), and will not take any action that
                    reduces the weekly amount of the employee's
                    compensation below the weekly amount of full
                    compensation, or that reduces the employee's rate of
                    compensation below the rate of full compensation,
                    including the involuntary furloughing of any employee
                    employed on the date of submission of the application
                    for the subgrant; and
                        (III) the provider will provide relief from
                    copayments and tuition payments for the families
                    enrolled in the provider's program, to the extent
                    possible, and prioritize such relief for families
                    struggling to make either type of payment; and

                    (ii) accept and process applications submitted under
                this subparagraph on a rolling basis, and provide subgrant
                funds in advance of provider expenditures, except as
                provided in subsection (e)(2).
                (E) Obligation.--The lead agency shall notify the Secretary
            if it is unable to obligate at least 50 percent of the funds
            received pursuant to subsection (c) that are available for
            subgrants described in this paragraph within 9 months of the
            date of enactment of this Act.
        (e) Uses of Funds.--
            (1) In general.--A qualified child care provider that receives
        funds through such a subgrant shall use the funds for at least one
        of the following:
                (A) Personnel costs, including payroll and salaries or
            similar compensation for an employee (including any sole
            proprietor or independent contractor), employee benefits,
            premium pay, or costs for employee recruitment and retention.
                (B) Rent (including rent under a lease agreement) or
            payment on any mortgage obligation, utilities, facility
            maintenance or improvements, or insurance.
                (C) Personal protective equipment, cleaning and
            sanitization supplies and services, or training and
            professional development related to health and safety
            practices.
                (D) Purchases of or updates to equipment and supplies to
            respond to the COVID-19 public health emergency.
                (E) Goods and services necessary to maintain or resume
            child care services.
                (F) Mental health supports for children and employees.
            (2) Reimbursement.--The qualified child care provider may use
        the subgrant funds to reimburse the provider for sums obligated or
        expended before the date of enactment of this Act for the cost of a
        good or service described in paragraph (1) to respond to the COVID-
        19 public health emergency.
        (f) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide child care
    services for eligible individuals.
    SEC. 2203. HEAD START.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $1,000,000,000, to remain available through September 30,
    2022, to carry out the Head Start Act, including for Federal
    administrative expenses. After reserving funds for Federal
    administrative expenses, the Secretary shall allocate all remaining
    amounts to Head Start agencies for one-time grants, and shall allocate
    to each Head Start agency an amount that bears the same ratio to the
    portion available for allocations as the number of enrolled children
    served by the Head Start agency bears to the number of enrolled
    children served by all Head Start agencies.
    SEC. 2204. PROGRAMS FOR SURVIVORS.
        (a) In General.--Section 303 of the Family Violence Prevention and
    Services Act (42 U.S.C. 10403) is amended by adding at the end the
    following:
        ``(d) Additional Funding.--For the purposes of carrying out this
    title, in addition to amounts otherwise made available for such
    purposes, there are appropriated, out of any amounts in the Treasury
    not otherwise appropriated, for fiscal year 2021, to remain available
    until expended except as otherwise provided in this subsection, each of
    the following:
            ``(1) $180,000,000 to carry out sections 301 through 312, to be
        allocated in the manner described in subsection (a)(2), except
        that--
                ``(A) a reference in subsection (a)(2) to an amount
            appropriated under subsection (a)(1) shall be considered to be
            a reference to an amount appropriated under this paragraph;
                ``(B) the matching requirement in section 306(c)(4) and
            condition in section 308(d)(3) shall not apply; and
                ``(C) each reference in section 305(e) to `the end of the
            following fiscal year' shall be considered to be a reference to
            `the end of fiscal year 2025'; and
                ``(D) funds made available to a State in a grant under
            section 306(a) and obligated in a timely manner shall be
            available for expenditure, by the State or a recipient of funds
            from the grant, through the end of fiscal year 2025;
            ``(2) $18,000,000 to carry out section 309.
            ``(3) $2,000,000 to carry out section 313, of which $1,000,000
        shall be allocated to support Indian communities.''.
        (b) COVID-19 Public Health Emergency Defined.--In this section, the
    term ``COVID-19 public health emergency'' means the public health
    emergency declared by the Secretary of Health and Human Services under
    section 319 of the Public Health Service Act (42 U.S.C. 247d) on
    January 31, 2020, with respect to COVID-19, including any renewal of
    the declaration.
        (c) Grants to Support Culturally Specific Populations.--
            (1) In general.--In addition to amounts otherwise made
        available, there is appropriated, out of any amounts in the
        Treasury not otherwise appropriated, to the Secretary of Health and
        Human Services (in this section referred to as the ``Secretary''),
        $49,500,000 for fiscal year 2021, to be available until expended,
        to carry out this subsection (excluding Federal administrative
        costs, for which funds are appropriated under subsection (e)).
            (2) Use of funds.--From amounts appropriated under paragraph
        (1), the Secretary acting through the Director of the Family
        Violence Prevention and Services Program, shall--
                (A) support culturally specific community-based
            organizations to provide culturally specific activities for
            survivors of sexual assault and domestic violence, to address
            emergent needs resulting from the COVID-19 public health
            emergency and other public health concerns; and
                (B) support culturally specific community-based
            organizations that provide culturally specific activities to
            promote strategic partnership development and collaboration in
            responding to the impact of COVID-19 and other public health
            concerns on survivors of sexual assault and domestic violence.
        (d) Grants to Support Survivors of Sexual Assault.--
            (1) In general.--In addition to amounts otherwise made
        available, there is appropriated, out of any amounts in the
        Treasury not otherwise appropriated, to the Secretary, $198,000,000
        for fiscal year 2021, to be available until expended, to carry out
        this subsection (excluding Federal administrative costs, for which
        funds are appropriated under subsection (e)).
            (2) Use of funds.--From amounts appropriated under paragraph
        (1), the Secretary acting through the Director of the Family
        Violence Prevention and Services Program, shall assist rape crisis
        centers in transitioning to virtual services and meeting the
        emergency needs of survivors.
        (e) Administrative Costs.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary, out of any amounts
    in the Treasury not otherwise appropriated, $2,500,000 for fiscal year
    2021, to remain available until expended, for the Federal
    administrative costs of carrying out subsections (c) and (d).
    SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Health and Human Services for fiscal year 2021, out
    of any money in the Treasury not otherwise appropriated, the following
    amounts, to remain available through September 30, 2023:
            (1) $250,000,000 for carrying out the program authorized under
        section 201 of the Child Abuse Prevention and Treatment Act (42
        U.S.C. 5116), which shall be allocated without regard to section
        204(4) of such Act (42 U.S.C. 5116d(4)) and shall be allotted to
        States in accordance with section 203 of such Act (42 U.S.C.
        5116b), except that--
                (A) in subsection (b)(1)(A) of such section 203, ``70
            percent'' shall be deemed to be ``100 percent''; and
                (B) subsections (b)(1)(B) and (c) of such section 203 shall
            not apply; and
            (2) $100,000,000 for carrying out the State grant program
        authorized under section 106 of the Child Abuse Prevention and
        Treatment Act (42 U.S.C. 5106a), which shall be allocated without
        regard to section 112(a)(2) of such Act (42 U.S.C. 5106h(a)(2)).
    SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
    NATIONAL SERVICE TRUST.
        (a) Corporation for National and Community Service.--In addition to
    amounts otherwise made available, there is appropriated for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated, to
    the Corporation for National and Community Service, $852,000,000, to
    remain available through September 30, 2024, to carry out subsection
    (b), except that amounts to carry out subsection (b)(7) shall remain
    available until September 30, 2026.
        (b) Allocation of Amounts.--Amounts provided by subsection (a)
    shall be allocated as follows:
            (1) Americorps state and national.--$620,000,000 shall be
        used--
                (A) to increase the living allowances of participants in
            national service programs; and
                (B) to make funding adjustments to existing (as of the date
            of enactment of this Act) awards and award new and additional
            awards to entities to support programs described in paragraphs
            (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a),
            and subsection (b)(2), of section 122 of the National and
            Community Service Act of 1990 (42 U.S.C. 12572), whether or not
            the entities are already grant recipients under such provisions
            on the date of enactment of this Act, and notwithstanding
            section 122(a)(1)(B)(vi) of the National and Community Service
            Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by--
                    (i) prioritizing entities serving communities
                disproportionately impacted by COVID-19 and utilizing
                culturally competent and multilingual strategies in the
                provision of services; and
                    (ii) taking into account the diversity of communities
                and participants served by such entities, including racial,
                ethnic, socioeconomic, linguistic, or geographic diversity.
            (2) State commissions.--$20,000,000 shall be used to make
        adjustments to existing (as of the date of enactment of this Act)
        awards and new and additional awards, including awards to State
        Commissions on National and Community Service, under section 126(a)
        of the National and Community Service Act of 1990 (42 U.S.C.
        12576(a)).
            (3) Volunteer generation fund.--$20,000,000 shall be used for
        expenses authorized under section 501(a)(4)(F) of the National and
        Community Service Act of 1990 (42 U.S.C. 12681(a)(4)(F)), which,
        notwithstanding section 198P(d)(1)(B) of that Act (42 U.S.C.
        12653p(d)(1)(B)), shall be for grants awarded by the Corporation
        for National and Community Service on a competitive basis.
            (4) Americorps vista.--$80,000,000 shall be used for the
        purposes described in section 101 of the Domestic Volunteer Service
        Act of 1973 (42 U.S.C. 4951), including to increase the living
        allowances of volunteers, described in section 105(b) of the
        Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)).
            (5) National senior service corps.--$30,000,000 shall be used
        for the purposes described in section 200 of the Domestic Volunteer
        Service Act of 1973 (42 U.S.C. 5000).
            (6) Administrative costs.--$73,000,000 shall be used for the
        Corporation for National and Community Service for administrative
        expenses to carry out programs and activities funded by subsection
        (a).
            (7) Office of inspector general.--$9,000,000 shall be used for
        the Office of Inspector General of the Corporation for National and
        Community Service for salaries and expenses necessary for oversight
        and audit of programs and activities funded by subsection (a).
        (c) National Service Trust.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $148,000,000, to remain
    available until expended, for administration of the National Service
    Trust, and for payment to the Trust for the provision of educational
    awards pursuant to section 145(a)(1)(A) of the National and Community
    Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

                           Subtitle D--Public Health

    SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE CENTERS FOR
    DISEASE CONTROL AND PREVENTION.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,500,000,000,
    to remain available until expended, to carry out activities to plan,
    prepare for, promote, distribute, administer, monitor, and track COVID-
    19 vaccines.
        (b) Use of Funds.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention, and in consultation
    with other agencies, as applicable, shall, in conducting activities
    referred to in subsection (a)--
            (1) conduct activities to enhance, expand, and improve
        nationwide COVID-19 vaccine distribution and administration,
        including activities related to distribution of ancillary medical
        products and supplies related to vaccines; and
            (2) provide technical assistance, guidance, and support to, and
        award grants or cooperative agreements to, State, local, Tribal,
        and territorial public health departments for enhancement of COVID-
        19 vaccine distribution and administration capabilities,
        including--
                (A) the distribution and administration of vaccines
            licensed under section 351 of the Public Health Service Act (42
            U.S.C. 262) or authorized under section 564 of the Federal
            Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and ancillary
            medical products and supplies related to vaccines;
                (B) the establishment and expansion, including staffing
            support, of community vaccination centers, particularly in
            underserved areas;
                (C) the deployment of mobile vaccination units,
            particularly in underserved areas;
                (D) information technology, standards-based data, and
            reporting enhancements, including improvements necessary to
            support standards-based sharing of data related to vaccine
            distribution and vaccinations and systems that enhance vaccine
            safety, effectiveness, and uptake, particularly among
            underserved populations;
                (E) facilities enhancements;
                (F) communication with the public regarding when, where,
            and how to receive COVID-19 vaccines; and
                (G) transportation of individuals to facilitate
            vaccinations, including at community vaccination centers and
            mobile vaccination units, particularly for underserved
            populations.
        (c) Supplemental Funding for State Vaccination Grants.--
            (1) Definitions.--In this subsection:
                (A) Base formula.--The term ``base formula'' means the
            allocation formula that applied to the Public Health Emergency
            Preparedness cooperative agreement in fiscal year 2020.
                (B) Alternative allocation.--The term ``alternative
            allocation'' means an allocation to each State, territory, or
            locality calculated using the percentage derived from the
            allocation received by such State, territory, or locality of
            the aggregate amount of fiscal year 2020 Public Health
            Emergency Preparedness cooperative agreement awards under
            section 319C-1 of the Public Health Service Act (42 U.S.C.
            247d-3a).
            (2) Supplemental funding.--
                (A) In general.--Not later than 21 days after the date of
            enactment of this Act, the Secretary shall, out of amounts
            described in subsection (a), provide supplemental funding to
            any State, locality, or territory that received less of the
            amounts that were appropriated under title III of division M of
            Public Law 116-260 for vaccination grants to be issued by the
            Centers for Disease Control and Prevention than such State,
            locality, or territory would have received had such amounts
            been allocated using the alternative allocation.
                (B) Amount.--The amount of supplemental funding provided
            under this subsection shall be equal to the difference
            between--
                    (i) the amount the State, locality, or territory
                received, or would receive, under the base formula; and
                    (ii) the amount the State, locality, or territory would
                receive under the alternative allocation.
    SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,000,000,000, to remain available until
    expended, to carry out activities, acting through the Director of the
    Centers for Disease Control and Prevention--
            (1) to strengthen vaccine confidence in the United States,
        including its territories and possessions;
            (2) to provide further information and education with respect
        to vaccines licensed under section 351 of the Public Health Service
        Act (42 U.S.C. 262) or authorized under section 564 of the Federal
        Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3); and
            (3) to improve rates of vaccination throughout the United
        States, including its territories and possessions, including
        through activities described in section 313 of the Public Health
        Service Act, as amended by section 311 of division BB of the
        Consolidated Appropriations Act, 2021 (Public Law 116-260).
    SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
    THERAPEUTICS, AND MEDICAL SUPPLIES.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $6,050,000,000, to remain available until
    expended, for necessary expenses with respect to research, development,
    manufacturing, production, and the purchase of vaccines, therapeutics,
    and ancillary medical products and supplies to prevent, prepare, or
    respond to--
            (1) SARS-CoV-2 or any viral variant mutating therefrom with
        pandemic potential; and
            (2) COVID-19 or any disease with potential for creating a
        pandemic.
    SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE
    ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION.
         In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, to be used for the evaluation of the continued performance,
    safety, and effectiveness, including with respect to emerging COVID-19
    variants, of vaccines, therapeutics, and diagnostics approved, cleared,
    licensed, or authorized for use for the treatment, prevention, or
    diagnosis of COVID-19; facilitation of advanced continuous
    manufacturing activities related to production of vaccines and related
    materials; facilitation and conduct of inspections related to the
    manufacturing of vaccines, therapeutics, and devices delayed or
    cancelled for reasons related to COVID-19; review of devices authorized
    for use for the treatment, prevention, or diagnosis of COVID-19; and
    oversight of the supply chain and mitigation of shortages of vaccines,
    therapeutics, and devices approved, cleared, licensed, or authorized
    for use for the treatment, prevention, or diagnosis of COVID-19 by the
    Food and Drug Administration.
    SEC. 2305. REDUCED COST-SHARING.
        (a) In General.--Section 1402 of the Patient Protection and
    Affordable Care Act is amended by redesignating subsection (f) as
    subsection (g) and by inserting after subsection (e) the following new
    subsection:
        ``(f) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--For purposes of this section, in the case of
    an individual who has received, or has been approved to receive,
    unemployment compensation for any week beginning during 2021, for the
    plan year in which such week begins--
            ``(1) such individual shall be treated as meeting the
        requirements of subsection (b)(2), and
            ``(2) for purposes of subsections (c) and (d), there shall not
        be taken into account any household income of the individual in
        excess of 133 percent of the poverty line for a family of the size
        involved.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to plan years beginning after December 31, 2020.

                              Subtitle E--Testing

    SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND
    MITIGATION ACTIVITIES.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $47,800,000,000,
    to remain available until expended, to carry out activities to detect,
    diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
    related strategies to mitigate the spread of COVID-19.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary shall--
            (1) implement a national, evidence-based strategy for testing,
        contact tracing, surveillance, and mitigation with respect to SARS-
        CoV-2 and COVID-19, including through activities authorized under
        section 319(a) of the Public Health Service Act;
            (2) provide technical assistance, guidance, and support, and
        award grants or cooperative agreements to State, local, and
        territorial public health departments for activities to detect,
        diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
        related strategies and activities to mitigate the spread of COVID-
        19;
            (3) support the development, manufacturing, procurement,
        distribution, and administration of tests to detect or diagnose
        SARS-CoV-2 and COVID-19, including through--
                (A) support for the development, manufacture, procurement,
            and distribution of supplies necessary for administering tests,
            such as personal protective equipment; and
                (B) support for the acquisition, construction, alteration,
            or renovation of non-federally owned facilities for the
            production of diagnostics and ancillary medical products and
            supplies where the Secretary determines that such an investment
            is necessary to ensure the production of sufficient amounts of
            such supplies;
            (4) establish and expand Federal, State, local, and territorial
        testing and contact tracing capabilities, including--
                (A) through investments in laboratory capacity, such as--
                    (i) academic and research laboratories, or other
                laboratories that could be used for processing of COVID-19
                testing;
                    (ii) community-based testing sites and community-based
                organizations; or
                    (iii) mobile health units, particularly in medically
                underserved areas; and
                (B) with respect to quarantine and isolation of contacts;
            (5) enhance information technology, data modernization, and
        reporting, including improvements necessary to support sharing of
        data related to public health capabilities;
            (6) award grants to, or enter into cooperative agreements or
        contracts with, State, local, and territorial public health
        departments to establish, expand, and sustain a public health
        workforce; and
            (7) to cover administrative and program support costs necessary
        to conduct activities related to subparagraph (a).
    SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND SURVEILLANCE.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021 out of any money
    in the Treasury not otherwise appropriated, $1,750,000,000, to remain
    available until expended, to strengthen and expand activities and
    workforce related to genomic sequencing, analytics, and disease
    surveillance.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary, acting through the Director of the Centers for Disease
    Control and Prevention, shall--
            (1) conduct, expand, and improve activities to sequence
        genomes, identify mutations, and survey the circulation and
        transmission of viruses and other organisms, including strains of
        SARS-CoV-2;
            (2) award grants or cooperative agreements to State, local,
        Tribal, or territorial public health departments or public health
        laboratories--
                (A) to increase their capacity to sequence genomes of
            circulating strains of viruses and other organisms, including
            SARS-CoV-2;
                (B) to identify mutations in viruses and other organisms,
            including SARS-CoV-2;
                (C) to use genomic sequencing to identify outbreaks and
            clusters of diseases or infections, including COVID-19; and
                (D) to develop effective disease response strategies based
            on genomic sequencing and surveillance data;
            (3) enhance and expand the informatics capabilities of the
        public health workforce; and
            (4) award grants for the construction, alteration, or
        renovation of facilities to improve genomic sequencing and
        surveillance capabilities at the State and local level.
    SEC. 2403. FUNDING FOR GLOBAL HEALTH.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any amounts in the
    Treasury not otherwise appropriated, $750,000,000, to remain available
    until expended, for activities to be conducted acting through the
    Director of the Centers for Disease Control and Prevention to combat
    SARS-CoV-2, COVID-19, and other emerging infectious disease threats
    globally, including efforts related to global health security, global
    disease detection and response, global health protection, global
    immunization, and global coordination on public health.
    SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, for activities to be conducted acting through the Director of
    the Centers for Disease Control and Prevention to support public health
    data surveillance and analytics infrastructure modernization
    initiatives at the Centers for Disease Control and Prevention, and
    establish, expand, and maintain efforts to modernize the United States
    disease warning system to forecast and track hotspots for COVID-19, its
    variants, and emerging biological threats, including academic and
    workforce support for analytics and informatics infrastructure and data
    collection systems.

                      Subtitle F--Public Health Workforce

    SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,660,000,000,
    to remain available until expended, to carry out activities related to
    establishing, expanding, and sustaining a public health workforce,
    including by making awards to State, local, and territorial public
    health departments.
        (b) Use of Funds for Public Health Departments.--Amounts made
    available to an awardee pursuant to subsection (a) shall be used for
    the following:
            (1) Costs, including wages and benefits, related to the
        recruiting, hiring, and training of individuals--
                (A) to serve as case investigators, contact tracers, social
            support specialists, community health workers, public health
            nurses, disease intervention specialists, epidemiologists,
            program managers, laboratory personnel, informaticians,
            communication and policy experts, and any other positions as
            may be required to prevent, prepare for, and respond to COVID-
            19; and
                (B) who are employed by--
                    (i) the State, territorial, or local public health
                department involved; or
                    (ii) a nonprofit private or public organization with
                demonstrated expertise in implementing public health
                programs and established relationships with such State,
                territorial, or local public health departments,
                particularly in medically underserved areas.
            (2) Personal protective equipment, data management and other
        technology, or other necessary supplies.
            (3) Administrative costs and activities necessary for awardees
        to implement activities funded under this section.
            (4) Subawards from recipients of awards under subsection (a) to
        local health departments for the purposes of the activities funded
        under this section.
    SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $100,000,000, to remain available until
    expended, for carrying out section 2813 of the Public Health Service
    Act (42 U.S.C. 300hh-15).

                     Subtitle G--Public Health Investments

    SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,600,000,000,
    to remain available until expended, for necessary expenses for awarding
    grants and cooperative agreements under section 330 of the Public
    Health Service Act (42 U.S.C. 254b) to be awarded without regard to the
    time limitation in subsection (e)(3) and subsections (e)(6)(A)(iii),
    (e)(6)(B)(iii), and (r)(2)(B) of such section 330, and for necessary
    expenses for awarding grants to Federally qualified health centers, as
    described in section 1861(aa)(4)(B) of the Social Security Act (42
    U.S.C. 1395x(aa)(4)(B)), and for awarding grants or contracts to Papa
    Ola Lokahi and to qualified entities under sections 4 and 6 of the
    Native Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705).
    Of the total amount appropriated by the preceding sentence, not less
    than $20,000,000 shall be for grants or contracts to Papa Ola Lokahi
    and to qualified entities under sections 4 and 6 of the Native Hawaiian
    Health Care Improvement Act (42 U.S.C. 11703, 11705).
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used--
            (1) to plan, prepare for, promote, distribute, administer, and
        track COVID-19 vaccines, and to carry out other vaccine-related
        activities;
            (2) to detect, diagnose, trace, and monitor COVID-19 infections
        and related activities necessary to mitigate the spread of COVID-
        19, including activities related to, and equipment or supplies
        purchased for, testing, contact tracing, surveillance, mitigation,
        and treatment of COVID-19;
            (3) to purchase equipment and supplies to conduct mobile
        testing or vaccinations for COVID-19, to purchase and maintain
        mobile vehicles and equipment to conduct such testing or
        vaccinations, and to hire and train laboratory personnel and other
        staff to conduct such mobile testing or vaccinations, particularly
        in medically underserved areas;
            (4) to establish, expand, and sustain the health care workforce
        to prevent, prepare for, and respond to COVID-19, and to carry out
        other health workforce-related activities;
            (5) to modify, enhance, and expand health care services and
        infrastructure; and
            (6) to conduct community outreach and education activities
        related to COVID-19.
        (c) Past Expenditures.--An awardee may use amounts awarded pursuant
    to subsection (a) to cover the costs of the awardee carrying out any of
    the activities described in subsection (b) during the period beginning
    on the date of the declaration of a public health emergency by the
    Secretary under section 319 of the Public Health Service Act (42 U.S.C.
    247d) on January 31, 2020, with respect to COVID-19 and ending on the
    date of such award.
    SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $800,000,000, to remain
    available until expended, for carrying out sections 338A, 338B, and
    338I of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1)
    with respect to the health workforce.
        (b) State Loan Repayment Programs.--
            (1) In general.--Of the amount made available pursuant to
        subsection (a), $100,000,000 shall be made available for providing
        primary health services through grants to States under section
        338I(a) of the Public Health Service Act (42 U.S.C. 254q-1(a)).
            (2) Conditions.--With respect to grants described in paragraph
        (1) using funds made available under such paragraph:
                (A) Section 338I(b) of the Public Health Service Act (42
            U.S.C. 254q-1(b)) shall not apply.
                (B) Notwithstanding section 338I(d)(2) of the Public Health
            Service Act (42 U.S.C. 254q-1(d)(2)), not more than 10 percent
            of an award to a State from such amounts, may be used by the
            State for costs of administering the State loan repayment
            program.
    SEC. 2603. FUNDING FOR NURSE CORPS.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $200,000,000, to remain available until
    expended, for carrying out section 846 of the Public Health Service Act
    (42 U.S.C. 297n).
    SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE GRADUATE
    MEDICAL EDUCATION.
        (a) In General.--In addition to amounts otherwise available, and
    notwithstanding the capped amount referenced in sections 340H(b)(2) and
    340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and
    (d)(2)), there is appropriated to the Secretary for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $330,000,000, to remain available until September 30, 2023, for the
    program of payments to teaching health centers that operate graduate
    medical education under section 340H of the Public Health Service Act
    (42 U.S.C. 256h) and for teaching health center development grants
    authorized under section 749A of the Public Health Service Act (42
    U.S.C. 293l-1).
        (b) Use of Funds.--Amounts made available pursuant to subsection
    (a) shall be used for the following activities:
            (1) For making payments to establish new approved graduate
        medical residency training programs pursuant to section
        340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
        256h(a)(1)(C)).
            (2) To provide an increase to the per resident amount described
        in section 340H(a)(2) of the Public Health Service Act (42 U.S.C.
        256h(a)(2)) of $10,000.
            (3) For making payments under section 340H(a)(1)(A) of the
        Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to qualified
        teaching health centers for maintenance of filled positions at
        existing approved graduate medical residency training programs.
            (4) For making payments under section 340H(a)(1)(B) of the
        Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
        expansion of existing approved graduate medical residency training
        programs.
            (5) For making awards under section 749A of the Public Health
        Service Act (42 U.S.C. 293l-1) to teaching health centers for the
        purpose of establishing new accredited or expanded primary care
        residency programs.
            (6) To cover administrative costs and activities necessary for
        qualified teaching health centers receiving payments under section
        340H of the Public Health Service Act (42 U.S.C. 256h) to carry out
        activities under such section.
    SEC. 2605. FUNDING FOR FAMILY PLANNING.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $50,000,000, to remain available until
    expended, for necessary expenses for making grants and contracts under
    section 1001 of the Public Health Service Act (42 U.S.C. 300).

              Subtitle H--Mental Health and Substance Use Disorder

    SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH
    SERVICES.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Health and Human Services (in this subtitle
    referred to as the ``Secretary'') for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $1,500,000,000, to
    remain available until expended, for carrying out subpart I of part B
    of title XIX of the Public Health Service Act (42 U.S.C. 300x et seq.),
    subpart III of part B of title XIX of such Act (42 U.S.C. 300x-51 et
    seq.), and section 505(c) of such Act (42 U.S.C. 290aa-4(c)) with
    respect to mental health. Notwithstanding section 1952 of the Public
    Health Service Act (42 U.S.C. 300x-62), any amount awarded to a State
    out of amounts appropriated by this section shall be expended by the
    State by September 30, 2025.
    SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT OF
    SUBSTANCE ABUSE.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,500,000,000, to remain available until
    expended, for carrying out subpart II of part B of title XIX of the
    Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of
    part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section
    505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance
    abuse, and section 515(d) of such Act (42 U.S.C. 290bb-21(d)).
    Notwithstanding section 1952 of the Public Health Service Act (42
    U.S.C. 300x-62), any amount awarded to a State out of amounts
    appropriated by this section shall be expended by the State by
    September 30, 2025.
    SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER
    TRAINING FOR HEALTH CARE PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC
    SAFETY OFFICERS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $80,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funding.--The Secretary, acting through the
    Administrator of the Health Resources and Services Administration,
    shall, taking into consideration the needs of rural and medically
    underserved communities, use amounts appropriated by subsection (a) to
    award grants or contracts to health professions schools, academic
    health centers, State or local governments, Indian Tribes and Tribal
    organizations, or other appropriate public or private nonprofit
    entities (or consortia of entities, including entities promoting
    multidisciplinary approaches), to plan, develop, operate, or
    participate in health professions and nursing training activities for
    health care students, residents, professionals, paraprofessionals,
    trainees, and public safety officers, and employers of such
    individuals, in evidence-informed strategies for reducing and
    addressing suicide, burnout, mental health conditions, and substance
    use disorders among health care professionals.
    SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING
    HEALTHY WORK CONDITIONS AND USE OF MENTAL HEALTH AND SUBSTANCE USE
    DISORDER SERVICES BY HEALTH CARE PROFESSIONALS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention and in consultation with
    the medical professional community, shall use amounts appropriated by
    subsection (a) to carry out a national evidence-based education and
    awareness campaign directed at health care professionals and first
    responders (such as emergency medical service providers), and employers
    of such professionals and first responders. Such awareness campaign
    shall--
            (1) encourage primary prevention of mental health conditions
        and substance use disorders and secondary and tertiary prevention
        by encouraging health care professionals to seek support and
        treatment for their own mental health and substance use concerns;
        and
            (2) help such professionals to identify risk factors in
        themselves and others and respond to such risks.
    SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE
    MENTAL HEALTH AMONG THEIR HEALTH PROFESSIONAL WORKFORCE.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $40,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Administrator
    of the Health Resources and Services Administration, shall, taking into
    consideration the needs of rural and medically underserved communities,
    use amounts appropriated by subsection (a) to award grants or contracts
    to entities providing health care, including health care providers
    associations and Federally qualified health centers, to establish,
    enhance, or expand evidence-informed programs or protocols to promote
    mental health among their providers, other personnel, and members.
    SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL SUBSTANCE USE
    DISORDER SERVICES.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
            (1) In general.--The Secretary, acting through the Assistant
        Secretary for Mental Health and Substance Use and in consultation
        with the Director of the Centers for Disease Control and
        Prevention, shall award grants to support States; local, Tribal,
        and territorial governments; Tribal organizations; nonprofit
        community-based organizations; and primary and behavioral health
        organizations to support community-based overdose prevention
        programs, syringe services programs, and other harm reduction
        services.
            (2) Use of grant funds.--Grant funds awarded under this section
        to eligible entities shall be used for preventing and controlling
        the spread of infectious diseases and the consequences of such
        diseases for individuals with substance use disorder, distributing
        opioid overdose reversal medication to individuals at risk of
        overdose, connecting individuals at risk for, or with, a substance
        use disorder to overdose education, counseling, and health
        education, and encouraging such individuals to take steps to reduce
        the negative personal and public health impacts of substance use or
        misuse.
    SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL BEHAVIORAL
    HEALTH NEEDS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
            (1) In general.--The Secretary, acting through the Assistant
        Secretary for Mental Health and Substance Use, shall award grants
        to State, local, Tribal, and territorial governments, Tribal
        organizations, nonprofit community-based entities, and primary care
        and behavioral health organizations to address increased community
        behavioral health needs worsened by the COVID-19 public health
        emergency.
            (2) Use of grant funds.--Grant funds awarded under this section
        to eligible entities shall be used for promoting care coordination
        among local entities; training the mental and behavioral health
        workforce, relevant stakeholders, and community members; expanding
        evidence-based integrated models of care; addressing surge capacity
        for mental and behavioral health needs; providing mental and
        behavioral health services to individuals with mental health needs
        (including co-occurring substance use disorders) as delivered by
        behavioral and mental health professionals utilizing telehealth
        services; and supporting, enhancing, or expanding mental and
        behavioral health preventive and crisis intervention services.
    SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $10,000,000, to remain available until
    expended, for carrying out section 582 of the Public Health Service Act
    (42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk
    or medically underserved persons who experience violence-related
    stress.
    SEC. 2709. FUNDING FOR PROJECT AWARE.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $30,000,000, to remain available until
    expended, for carrying out section 520A of the Public Health Service
    Act (42 U.S.C. 290bb-32) with respect to advancing wellness and
    resiliency in education.
    SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $20,000,000, to remain available until
    expended, for carrying out sections 520E and 520E-2 of the Public
    Health Service Act (42 U.S.C. 290bb-36, 290bb-36b).
    SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND
    TRAINING.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $100,000,000, to remain available until
    expended, for carrying out section 756 of the Public Health Service Act
    (42 U.S.C. 294e-1).
    SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $80,000,000, to remain available until
    expended, for carrying out section 330M of the Public Health Service
    Act (42 U.S.C. 254c-19).
    SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY
    BEHAVIORAL HEALTH CLINICS.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary, acting through the Assistant Secretary for Mental
    Health and Substance Use, for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $420,000,000, to remain available
    until expended, for grants to communities and community organizations
    that meet the criteria for Certified Community Behavioral Health
    Clinics pursuant to section 223(a) of the Protecting Access to Medicare
    Act of 2014 (42 U.S.C. 1396a note).

                       Subtitle I--Exchange Grant Program

    SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.
        (a) In General.--Out of funds appropriated under subsection (b),
    the Secretary of Health and Human Services (in this subtitle referred
    to as the ``Secretary'') shall award grants to each American Health
    Benefits Exchange established under section 1311(b) of the Patient
    Protection and Affordable Care Act (42 U.S.C. 18031(b)) (other than an
    Exchange established by the Secretary under section 1321(c) of such Act
    (42 U.S.C. 18041(c))) that submits to the Secretary an application at
    such time and in such manner, and containing such information, as
    specified by the Secretary, for purposes of enabling such Exchange to
    modernize or update any system, program, or technology utilized by such
    Exchange to ensure such Exchange is compliant with all applicable
    requirements.
        (b) Funding.--In addition to amounts otherwise available, there is
    appropriated, for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $20,000,000, to remain available until
    September 30, 2022, for carrying out this section.

                Subtitle J--Continued Assistance to Rail Workers

    SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
    INSURANCE ACT.
        (a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
            (1) in the first sentence--
                (A) by striking ``March 14, 2021'' and inserting
            ``September 6, 2021'';
                (B) by striking ``or July 1, 2020'' and inserting ``July 1,
            2020, or July 1, 2021''; and
            (2) in the fourth sentence, by striking ``March 14, 2021'' and
        inserting ``September 6, 2021''.
        (b) Clarification on Authority to Use Funds.--Funds appropriated
    under subparagraph (B) of section 2(a)(5) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(a)(5)) shall be available to cover the
    cost of recovery benefits provided under such section 2(a)(5) by reason
    of the amendments made by subsection (a) as well as to cover the cost
    of such benefits provided under such section 2(a)(5) as in effect on
    the day before the date of enactment of this Act.
    SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
    UNEMPLOYMENT INSURANCE ACT.
        (a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
            (1) in clause (i)--
                (A) in subclause (I), by striking ``185 days'' and
            inserting ``330 days'';
                (B) in subclause (II),
                    (i) by striking ``19 consecutive 14-day periods'' and
                inserting ``33 consecutive 14-day periods''; and
                    (ii) by striking ``6 consecutive 14-day periods'' and
                inserting ``20 consecutive 14-day periods'';
            (2) in clause (ii)--
                (A) by striking ``120 days of unemployment'' and inserting
            ``265 days of unemployment'';
                (B) by striking ``12 consecutive 14-day periods'' and
            inserting ``27 consecutive 14-day periods''; and
                (C) by striking ``6 consecutive 14-day periods'' and
            inserting ``20 consecutive 14-day periods'';
            (3) in clause (iii)--
                (A) by striking ``June 30, 2021'' and inserting ``June 30,
            2022''; and
                (B) by striking ``the provisions of clauses (i) and (ii)
            shall not apply to any employee whose extended benefit period
            under subparagraph (B) begins after March 14, 2021, and shall
            not apply to any employee with respect to any registration
            period beginning after April 5, 2021.'' and inserting ``the
            provisions of clauses (i) and (ii) shall not apply to any
            employee with respect to any registration period beginning
            after September 6, 2021.''; and
            (4) in clause (v), by adding at the end the following: ``In
        addition to the amount appropriated by the preceding two sentences,
        out of any funds in the Treasury not otherwise appropriated, there
        are appropriated $2,000,000 to cover the cost of additional
        extended unemployment benefits provided under this subparagraph, to
        remain available until expended.''.
        (b) Clarification on Authority to Use Funds.--Funds appropriated
    under the first, second, or third sentence of clause (v) of section
    2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be
    available to cover the cost of additional extended unemployment
    benefits provided under such section 2(c)(2)(D) by reason of the
    amendments made by subsection (a) as well as to cover the cost of such
    benefits provided under such section 2(c)(2)(D) as in effect on the day
    before the date of enactment of this Act.
    SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS
    UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.
        (a) In General.--Section 2112(a) of the CARES Act (15 U.S.C.
    9030(a)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Clarification on Authority To Use Funds.--Funds appropriated
    under section 2112(c) of the CARES Act (15 U.S.C. 9030(c)) shall be
    available to cover the cost of additional benefits payable due to
    section 2112(a) of such Act by reason of the amendments made by
    subsection (a) as well as to cover the cost of such benefits payable
    due to such section 2112(a) as in effect on the day before the date of
    enactment of this Act.
    SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR
    GENERAL FUNDING.
        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
            (1) $27,975,000, to remain available until expended, for the
        Railroad Retirement Board, to prevent, prepare for, and respond to
        coronavirus, of which--
                (A) $6,800,000 shall be for additional hiring and overtime
            bonuses as needed to administer the Railroad Unemployment
            Insurance Act; and
                (B) $21,175,000 shall be to supplement, not supplant,
            existing resources devoted to operations and improvements for
            the Information Technology Investment Initiatives of the
            Railroad Retirement Board; and
            (2) $500,000, to remain available until expended, for the
        Railroad Retirement Board Office of Inspector General for audit,
        investigatory and review activities.

                        Subtitle K--Ratepayer Protection

    SEC. 2911. FUNDING FOR LIHEAP.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $4,500,000,000, to remain available through September 30,
    2022, for additional funding to provide payments under section 2602(b)
    of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C.
    8621(b)), except that--
            (1) $2,250,000,000 of such amounts shall be allocated as though
        the total appropriation for such payments for fiscal year 2021 was
        less than $1,975,000,000; and
            (2) section 2607(b)(2)(B) of such Act (42 U.S.C. 8626(b)(2)(B))
        shall not apply to funds appropriated under this section for fiscal
        year 2021.
    SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    section referred to as the ``Secretary'') for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated, $500,000,000,
    to remain available until expended, for grants to States and Indian
    Tribes to assist low-income households, particularly those with the
    lowest incomes, that pay a high proportion of household income for
    drinking water and wastewater services, by providing funds to owners or
    operators of public water systems or treatment works to reduce
    arrearages of and rates charged to such households for such services.
        (b) Allotment.--The Secretary shall--
            (1) allot amounts appropriated in this section to a State or
        Indian Tribe based on--
                (A) the percentage of households in the State, or under the
            jurisdiction of the Indian Tribe, with income equal or less
            than 150 percent of the Federal poverty line; and
                (B) the percentage of households in the State, or under the
            jurisdiction of the Indian Tribe, that spend more than 30
            percent of monthly income on housing; and
            (2) reserve up to 3 percent of the amount appropriated in this
        section for Indian Tribes and tribal organizations.
        (c) Definition.--In this section, the term ``State'' means each of
    the 50 States of the United States, the District of Columbia, the
    Commonwealth of Puerto Rico, American Samoa, Guam, the United States
    Virgin Islands, and the Commonwealth of the Northern Mariana Islands.

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

    SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $1,434,000,000, to remain
    available until expended, to carry out the Older Americans Act of 1965.
        (b) Allocation of Amounts.--Amounts made available by subsection
    (a) shall be available as follows:
            (1) $750,000,000 shall be available to carry out part C of
        title III of such Act.
            (2) $25,000,000 shall be available to carry out title VI of
        such Act, including part C of such title.
            (3) $460,000,000 shall be available to carry out part B of
        title III of such Act, including for--
                (A) supportive services of the types made available for
            fiscal year 2020;
                (B) efforts related to COVID-19 vaccination outreach,
            including education, communication, transportation, and other
            activities to facilitate vaccination of older individuals; and
                (C) prevention and mitigation activities related to COVID-
            19 focused on addressing extended social isolation among older
            individuals, including activities for investments in
            technological equipment and solutions or other strategies aimed
            at alleviating negative health effects of social isolation due
            to long-term stay-at-home recommendations for older individuals
            for the duration of the COVID-19 public health emergency.
            (4) $44,000,000 shall be available to carry out part D of title
        III of such Act.
            (5) $145,000,000 shall be available to carry out part E of
        title III of such Act.
            (6) $10,000,000 shall be available to carry out the long-term
        care ombudsman program under title VII of such Act.
    SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON GRANDFAMILIES AND
    KINSHIP FAMILIES.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $10,000,000, to remain available through September 30,
    2025, for the Secretary, acting through the Administrator of the
    Administration for Community Living, to establish, directly or through
    grants or contracts, a National Technical Assistance Center on
    Grandfamilies and Kinship Families (in this section referred to as the
    ``Center'') to provide training, technical assistance, and resources
    for government programs, nonprofit and other community-based
    organizations, and Indian Tribes, Tribal organizations, and urban
    Indian organizations, that serve grandfamilies and kinship families to
    support the health and well-being of members of grandfamilies and
    kinship families, including caregivers, children, and their parents.
    The Center shall focus primarily on serving grandfamilies and kinship
    families in which the primary caregiver is an adult age 55 or older, or
    the child has one or more disabilities.
        (b) Activities of the Center.--The Center shall--
            (1) engage experts to stimulate the development of new and
        identify existing evidence-based, evidence-informed, and exemplary
        practices or programs related to health promotion (including mental
        health and substance use disorder treatment), education, nutrition,
        housing, financial needs, legal issues, disability self-
        determination, caregiver support, and other issues to help serve
        caregivers, children, and their parents in grandfamilies and
        kinship families;
            (2) encourage and support the implementation of the evidence-
        based, evidence-informed, and exemplary practices or programs
        identified under paragraph (1) to support grandfamilies and kinship
        families and to promote coordination of services for grandfamilies
        and kinship families across systems that support them;
            (3) facilitate learning across States, territories, Indian
        Tribes, Tribal organizations, and urban Indian organizations for
        providing technical assistance, resources, and training related to
        issues described in paragraph (1) to individuals and entities
        across systems that directly work with grandfamilies and kinship
        families;
            (4) help government programs, nonprofit and other community-
        based organizations, and Indian Tribes, Tribal organizations, and
        urban Indian organizations, serving grandfamilies and kinship
        families, to plan and coordinate responses to assist grandfamilies
        and kinship families during national, State, Tribal, territorial,
        and local emergencies and disasters; and
            (5) assist government programs, and nonprofit and other
        community-based organizations, in promoting equity and implementing
        culturally and linguistically appropriate approaches as the
        programs and organizations serve grandfamilies and kinship
        families.

          TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
                   Subtitle A--Defense Production Act of 1950

    SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.
        (a) Supporting Enhanced Use of the Defense Production Act of
    1950.--In addition to funds otherwise available, there is appropriated,
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $10,000,000,000, to remain available until September 30,
    2025, to carry out titles I, III, and VII of such Act in accordance
    with subsection (b).
        (b) Medical Supplies and Equipment.--
            (1) Testing, ppe, vaccines, and other materials.--Except as
        provided in paragraph (2), amounts appropriated in subsection (a)
        shall be used for the purchase, production (including the
        construction, repair, and retrofitting of government-owned or
        private facilities as necessary), or distribution of medical
        supplies and equipment (including durable medical equipment)
        related to combating the COVID-19 pandemic, including--
                (A) in vitro diagnostic products for the detection of SARS-
            CoV-2 or the diagnosis of the virus that causes COVID-19, and
            the reagents and other materials necessary for producing,
            conducting, or administering such products, and the machinery,
            equipment, laboratory capacity, or other technology necessary
            to produce such products;
                (B) face masks and personal protective equipment, including
            face shields, nitrile gloves, N-95 filtering facepiece
            respirators, and any other masks or equipment (including
            durable medical equipment) needed to respond to the COVID-19
            pandemic, and the materials, machinery, additional
            manufacturing lines or facilities, or other technology
            necessary to produce such equipment; and
                (C) drugs, devices, and biological products that are
            approved, cleared, licensed, or authorized for use in treating
            or preventing COVID-19 and symptoms related to COVID-19, and
            any materials, manufacturing machinery, additional
            manufacturing or fill-finish lines or facilities, technology,
            or equipment (including durable medical equipment) necessary to
            produce or use such drugs, biological products, or devices
            (including syringes, vials, or other supplies or equipment
            related to delivery, distribution, or administration).
            (2) Responding to public health emergencies.--After September
        30, 2022, amounts appropriated in subsection (a) may be used for
        any activity authorized by paragraph (1), or any other activity
        necessary to meet critical public health needs of the United
        States, with respect to any pathogen that the President has
        determined has the potential for creating a public health
        emergency.

                         Subtitle B--Housing Provisions

    SEC. 3201. EMERGENCY RENTAL ASSISTANCE.
        (a) Funding.--
            (1) Appropriation.--In addition to amounts otherwise available,
        there is appropriated to the Secretary of the Treasury for fiscal
        year 2021, out of any money in the Treasury not otherwise
        appropriated, $21,550,000,000, to remain available until September
        30, 2027, for making payments to eligible grantees under this
        section--
            (2) Reservation of funds.--Of the amount appropriated under
        paragraph (1), the Secretary shall reserve--
                (A) $305,000,000 for making payments under this section to
            the Commonwealth of Puerto Rico, the United States Virgin
            Islands, Guam, the Commonwealth of the Northern Mariana
            Islands, and American Samoa;
                (B) $30,000,000 for costs of the Secretary for the
            administration of emergency rental assistance programs and
            technical assistance to recipients of any grants made by the
            Secretary to provide financial and other assistance to renters;
                (C) $3,000,000 for administrative expenses of the Inspector
            General relating to oversight of funds provided in this
            section; and
                (D) $2,500,000,000 for payments to high-need grantees as
            provided in this section.
        (b) Allocation of Funds to Eligible Grantees.--
            (1) Allocation for states and units of local government.--
                (A) In general.--The amount appropriated under paragraph
            (1) of subsection (a) that remains after the application of
            paragraph (2) of such subsection shall be allocated to eligible
            grantees described in subparagraphs (A) and (B) of subsection
            (f)(1) in the same manner as the amount appropriated under
            section 501 of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) is
            allocated to States and units of local government under
            subsection (b)(1) of such section, except that section 501(b)
            of such subtitle A shall be applied--
                    (i) without regard to clause (i) of paragraph (1)(A);
                    (ii) by deeming the amount appropriated under paragraph
                (1) of subsection (a) of this Act that remains after the
                application of paragraph (2) of such subsection to be the
                amount deemed to apply for purposes of applying clause (ii)
                of section 501(b)(1)(A) of such subtitle A;
                    (iii) by substituting ``$152,000,000'' for
                ``$200,000,000'' each place such term appears;
                    (iv) in subclause (I) of such section 501(b)(1)(A)(v),
                by substituting ``under section 3201 of the American Rescue
                Plan Act of 2021'' for ``under section 501 of subtitle A of
                title V of division N of the Consolidated Appropriations
                Act, 2021''; and
                    (v) in subclause (II) of such section 501(b)(1)(A)(v),
                by substituting ``local government elects to receive funds
                from the Secretary under section 3201 of the American
                Rescue Plan Act of 2021 and will use the funds in a manner
                consistent with such section'' for ``local government
                elects to receive funds from the Secretary under section
                501 of subtitle A of title V of division N of the
                Consolidated Appropriations Act, 2021 and will use the
                funds in a manner consistent with such section''.
                (B) Pro rata adjustment.--The Secretary shall make pro rata
            adjustments in the amounts of the allocations determined under
            subparagraph (A) of this paragraph for entities described in
            such subparagraph as necessary to ensure that the total amount
            of allocations made pursuant to such subparagraph does not
            exceed the remainder appropriated amount described in such
            subparagraph.
            (2) Allocations for territories.--The amount reserved under
        subsection (a)(2)(A) shall be allocated to eligible grantees
        described in subsection (f)(1)(C) in the same manner as the amount
        appropriated under section 501(a)(2)(A) of subtitle A of title V of
        division N of the Consolidated Appropriations Act, 2021 (Public Law
        116-260) is allocated under section 501(b)(3) of such subtitle A to
        eligible grantees described under subparagraph (C) of such section
        501(b)(3), except that section 501(b)(3) of such subtitle A shall
        be applied--
                (A) in subparagraph (A), by inserting ``of section 3201 of
            the American Rescue Plan Act of 2021'' after ``the amount
            reserved under subsection (a)(2)(A)''; and
                (B) in clause (i) of subparagraph (B), by substituting
            ``the amount equal to 0.3 percent of the amount appropriated
            under subsection (a)(1)'' with ``the amount equal to 0.3
            percent of the amount appropriated under subsection (a)(1) of
            section 3201 of the American Rescue Plan Act of 2021''.
            (3) High-need grantees.--The Secretary shall allocate funds
        reserved under subsection (a)(2)(D) to eligible grantees with a
        high need for assistance under this section, with the number of
        very low-income renter households paying more than 50 percent of
        income on rent or living in substandard or overcrowded conditions,
        rental market costs, and change in employment since February 2020
        used as the factors for allocating funds.
        (c) Payment Schedule.--
            (1) In general.--The Secretary shall pay all eligible grantees
        not less than 40 percent of each such eligible grantee's total
        allocation provided under subsection (b) within 60 days of
        enactment of this Act.
            (2) Subsequent payments.--The Secretary shall pay to eligible
        grantees additional amounts in tranches up to the full amount of
        each such eligible grantee's total allocation in accordance with a
        procedure established by the Secretary, provided that any such
        procedure established by the Secretary shall require that an
        eligible grantee must have obligated not less than 75 percent of
        the funds already disbursed by the Secretary pursuant to this
        section prior to disbursement of additional amounts.
        (d) Use of Funds.--
            (1) In general.--An eligible grantee shall only use the funds
        provided from payments made under this section as follows:
                (A) Financial assistance.--
                    (i) In general.--Subject to clause (ii) of this
                subparagraph, funds received by an eligible grantee from
                payments made under this section shall be used to provide
                financial assistance to eligible households, not to exceed
                18 months, including the payment of--

                        (I) rent;
                        (II) rental arrears;
                        (III) utilities and home energy costs;
                        (IV) utilities and home energy costs arrears; and
                        (V) other expenses related to housing, as defined
                    by the Secretary.

                    (ii) Limitation.--The aggregate amount of financial
                assistance an eligible household may receive under this
                section, when combined with financial assistance provided
                under section 501 of subtitle A of title V of division N of
                the Consolidated Appropriations Act, 2021 (Public Law 116-
                260), shall not exceed 18 months.
                (B) Housing stability services.--Not more than 10 percent
            of funds received by an eligible grantee from payments made
            under this section may be used to provide case management and
            other services intended to help keep households stably housed.
                (C) Administrative costs.--Not more than 15 percent of the
            total amount paid to an eligible grantee under this section may
            be used for administrative costs attributable to providing
            financial assistance, housing stability services, and other
            affordable rental housing and eviction prevention activities,
            including for data collection and reporting requirements
            related to such funds.
                (D) Other affordable rental housing and eviction prevention
            activities.--An eligible grantee may use any funds from
            payments made under this section that are unobligated on
            October 1, 2022, for purposes in addition to those specified in
            this paragraph, provided that--
                    (i) such other purposes are affordable rental housing
                and eviction prevention purposes, as defined by the
                Secretary, serving very low-income families (as such term
                is defined in section 3(b) of the United States Housing Act
                of 1937 (42 U.S.C. 1437a(b))); and
                    (ii) prior to obligating any funds for such purposes,
                the eligible grantee has obligated not less than 75 percent
                of the total funds allocated to such eligible grantee in
                accordance with this section.
            (2) Distribution of assistance.--Amounts appropriated under
        subsection (a)(1) of this section shall be subject to the same
        terms and conditions that apply under paragraph (4) of section
        501(c) of subtitle A of title V of division N of the Consolidated
        Appropriations Act, 2021 (Public Law 116-260) to amounts
        appropriated under subsection (a)(1) of such section 501.
        (e) Reallocation of Funds.--
            (1) In general.--Beginning March 31, 2022, the Secretary shall
        reallocate funds allocated to eligible grantees in accordance with
        subsection (b) but not yet paid in accordance with subsection
        (c)(2) according to a procedure established by the Secretary.
            (2) Eligibility for reallocated funds.--The Secretary shall
        require an eligible grantee to have obligated 50 percent of the
        total amount of funds allocated to such eligible grantee under
        subsection (b) to be eligible to receive funds reallocated under
        paragraph (1) of this subsection.
            (3) Payment of reallocated funds by the secretary.--The
        Secretary shall pay to each eligible grantee eligible for a payment
        of reallocated funds described in paragraph (2) of this subsection
        the amount allocated to such eligible grantee in accordance with
        the procedure established by the Secretary in accordance with
        paragraph (1) of this subsection.
            (4) Use of reallocated funds.--Eligible grantees may use any
        funds received in accordance with this subsection only for purposes
        specified in paragraph (1) of subsection (d).
        (f) Definitions.--In this section:
            (1) Eligible grantee.--The term ``eligible grantee'' means any
        of the following:
                (A) The 50 States of the United States and the District of
            Columbia.
                (B) A unit of local government (as defined in paragraph
            (5)).
                (C) The Commonwealth of Puerto Rico, the United States
            Virgin Islands, Guam, the Commonwealth of the Northern Mariana
            Islands, and American Samoa.
            (2) Eligible household.--The term ``eligible household'' means
        a household of 1 or more individuals who are obligated to pay rent
        on a residential dwelling and with respect to which the eligible
        grantee involved determines that--
                (A) 1 or more individuals within the household has--
                    (i) qualified for unemployment benefits; or
                    (ii) experienced a reduction in household income,
                incurred significant costs, or experienced other financial
                hardship during or due, directly or indirectly, to the
                coronavirus pandemic;
                (B) 1 or more individuals within the household can
            demonstrate a risk of experiencing homelessness or housing
            instability; and
                (C) the household is a low-income family (as such term is
            defined in section 3(b) of the United States Housing Act of
            1937 (42 U.S.C. 1437a(b)).
            (3) Inspector general.--The term ``Inspector General'' means
        the Inspector General of the Department of the Treasury.
            (4) Secretary.--The term ``Secretary'' means the Secretary of
        the Treasury.
            (5) Unit of local government.--The term ``unit of local
        government'' has the meaning given such term in section 501 of
        subtitle A of title V of division N of the Consolidated
        Appropriations Act, 2021 (Public Law 116-260).
        (g) Availability.--Funds provided to an eligible grantee under a
    payment made under this section shall remain available through
    September 30, 2025.
        (h) Extension of Availability Under Program for Existing Funding.--
    Paragraph (1) of section 501(e) of subtitle A of title V of division N
    of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is
    amended by striking ``December 31, 2021'' and inserting ``September 30,
    2022''.
    SEC. 3202. EMERGENCY HOUSING VOUCHERS.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2030, for--
            (1) incremental emergency vouchers under subsection (b);
            (2) renewals of the vouchers under subsection (b);
            (3) fees for the costs of administering vouchers under
        subsection (b) and other eligible expenses defined by notice to
        prevent, prepare, and respond to coronavirus to facilitate the
        leasing of the emergency vouchers, such as security deposit
        assistance and other costs related to retention and support of
        participating owners; and
            (4) adjustments in the calendar year 2021 section 8 renewal
        funding allocation, including mainstream vouchers, for public
        housing agencies that experience a significant increase in voucher
        per-unit costs due to extraordinary circumstances or that, despite
        taking reasonable cost savings measures, would otherwise be
        required to terminate rental assistance for families as a result of
        insufficient funding.
        (b) Emergency Vouchers.--
            (1) In general.--The Secretary shall provide emergency rental
        assistance vouchers under subsection (a), which shall be tenant-
        based rental assistance under section 8(o) of the United States
        Housing Act of 1937 (42 U.S.C. 1437f(o)).
            (2) Qualifying individuals or families defined.--For the
        purposes of this section, qualifying individuals or families are
        those who are--
                (A) homeless (as such term is defined in section 103(a) of
            the McKinney-Vento Homeless Assistance Act (42 U.S.C.
            11302(a));
                (B) at risk of homelessness (as such term is defined in
            section 401(1) of the McKinney-Vento Homeless Assistance Act
            (42 U.S.C. 11360(1)));
                (C) fleeing, or attempting to flee, domestic violence,
            dating violence, sexual assault, stalking, or human
            trafficking, as defined by the Secretary; or
                (D) recently homeless, as determined by the Secretary, and
            for whom providing rental assistance will prevent the family's
            homelessness or having high risk of housing instability.
            (3) Allocation.--The Secretary shall notify public housing
        agencies of the number of emergency vouchers provided under this
        section to be allocated to the agency not later than 60 days after
        the date of the enactment of this Act, in accordance with a formula
        that includes public housing agency capacity and ensures geographic
        diversity, including with respect to rural areas, among public
        housing agencies administering the Housing Choice Voucher program.
            (4) Terms and conditions.--
                (A) Election to administer.--The Secretary shall establish
            a procedure for public housing agencies to accept or decline
            the emergency vouchers allocated to the agency in accordance
            with the formula under subparagraph (3).
                (B) Failure to use vouchers promptly.--If a public housing
            agency fails to lease its authorized vouchers under subsection
            (b) on behalf of eligible families within a reasonable period
            of time, the Secretary may revoke and redistribute any unleased
            vouchers and associated funds, including administrative fees
            and costs referred to in subsection (a)(3), to other public
            housing agencies according to the formula under paragraph (3).
            (5) Waivers and alternative requirements.--The Secretary may
        waive or specify alternative requirements for any provision of the
        United States Housing Act of 1937 (42 U.S.C. 1437 et seq.) or
        regulation applicable to such statute other than requirements
        related to fair housing, nondiscrimination, labor standards, and
        the environment, upon a finding that the waiver or alternative
        requirement is necessary to expedite or facilitate the use of
        amounts made available in this section.
            (6) Termination of vouchers upon turnover.--After September 30,
        2023, a public housing agency may not reissue any vouchers made
        available under this section when assistance for the family
        assisted ends.
        (c) Technical Assistance and Other Costs.--The Secretary may use
    not more $20,000,000 of the amounts made available under this section
    for the costs to the Secretary of administering and overseeing the
    implementation of this section and the Housing Choice Voucher program
    generally, including information technology, financial reporting, and
    other costs. Of the amounts set aside under this subsection, the
    Secretary may use not more than $10,000,000, without competition, to
    make new awards or increase prior awards to existing technical
    assistance providers to provide an immediate increase in capacity
    building and technical assistance to public housing agencies.
        (d) Implementation.--The Secretary may implement the provisions of
    this section by notice.
    SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.
        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Agriculture for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2022, to provide grants under section
    521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu
    of debt forgiveness or payments for eligible households as authorized
    by section 502(c)(5)(D) of the Housing Act of 1949, for temporary
    adjustment of income losses for residents of housing financed or
    assisted under section 514, 515, or 516 of the Housing Act of 1949 who
    have experienced income loss but are not currently receiving Federal
    rental assistance.
    SEC. 3204. HOUSING COUNSELING.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Neighborhood Reinvestment Corporation (in
    this section referred to as the ``Corporation'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for grants
    to housing counseling intermediaries approved by the Department of
    Housing and Urban Development, State housing finance agencies, and
    NeighborWorks organizations for providing housing counseling services,
    as authorized under the Neighborhood Reinvestment Corporation Act (42
    U.S.C. 8101-8107) and consistent with the discretion set forth in
    section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
    administer grant programs. Of the grant funds made available under this
    subsection, not less than 40 percent shall be provided to counseling
    organizations that--
            (1) target housing counseling services to minority and low-
        income populations facing housing instability; or
            (2) provide housing counseling services in neighborhoods having
        high concentrations of minority and low-income populations.
        (b) Limitation.--The aggregate amount provided to NeighborWorks
    organizations under this section shall not exceed 15 percent of the
    total of grant funds made available by subsection (a).
        (c) Administration and Oversight.--The Corporation may retain a
    portion of the amounts provided under this section, in a proportion
    consistent with its standard rate for program administration in order
    to cover its expenses related to program administration and oversight.
        (d) Housing Counseling Services Defined.-- For the purposes of this
    section, the term ``housing counseling services'' means--
            (1) housing counseling provided directly to households facing
        housing instability, such as eviction, default, foreclosure, loss
        of income, or homelessness;
            (2) education, outreach, training, technology upgrades, and
        other program related support; and
            (3) operational oversight funding for grantees and subgrantees
        that receive funds under this section.
    SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES PROGRAM.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2025, except
    that amounts authorized under subsection (d)(3) shall remain available
    until September 30, 2029, for assistance under title II of the
    Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et
    seq.) for the following activities to primarily benefit qualifying
    individuals or families:
            (1) Tenant-based rental assistance.
            (2) The development and support of affordable housing pursuant
        to section 212(a) of the Cranston-Gonzalez National Affordable
        Housing Act (42 U.S.C. 12742(a)) (``the Act'' herein).
            (3) Supportive services to qualifying individuals or families
        not already receiving such supportive services, including--
                (A) activities listed in section 401(29) of the McKinney-
            Vento Homeless Assistance Act (42 U.S.C. 11360(29));
                (B) housing counseling; and
                (C) homeless prevention services.
            (4) The acquisition and development of non-congregate shelter
        units, all or a portion of which may--
                (A) be converted to permanent affordable housing;
                (B) be used as emergency shelter under subtitle B of title
            IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
            11371-11378);
                (C) be converted to permanent housing under subtitle C of
            title IV of the McKinney-Vento Homeless Assistance Act (42
            U.S.C. 11381-11389); or
                (D) remain as non-congregate shelter units.
        (b) Qualifying Individuals or Families Defined.--For the purposes
    of this section, qualifying individuals or families are those who are--
            (1) homeless, as defined in section 103(a) of the McKinney-
        Vento Homeless Assistance Act (42 U.S.C. 11302(a));
            (2) at-risk of homelessness, as defined in section 401(1) of
        the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
            (3) fleeing, or attempting to flee, domestic violence, dating
        violence, sexual assault, stalking, or human trafficking, as
        defined by the Secretary;
            (4) in other populations where providing supportive services or
        assistance under section 212(a) of the Act (42 U.S.C. 12742(a))
        would prevent the family's homelessness or would serve those with
        the greatest risk of housing instability; or
            (5) veterans and families that include a veteran family member
        that meet one of the preceding criteria.
        (c) Terms and Conditions.--
            (1) Funding restrictions.--The cost limits in section 212(e)
        (42 U.S.C. 12742(e)), the commitment requirements in section 218(g)
        (42 U.S.C. 12748(g)), the matching requirements in section 220 (42
        U.S.C. 12750), and the set-aside for housing developed, sponsored,
        or owned by community housing development organizations required in
        section 231 of the Act (42 U.S.C. 12771) shall not apply for
        amounts made available in this section.
            (2) Administrative costs.-- Notwithstanding sections 212(c) and
        (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the funds
        made available in this section for carrying out activities
        authorized in this section, a grantee may use up to fifteen percent
        of its allocation for administrative and planning costs.
            (3) Operating expenses.--Notwithstanding sections 212(a) and
        (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may use up
        to an additional five percent of its allocation for the payment of
        operating expenses of community housing development organizations
        and nonprofit organizations carrying out activities authorized
        under this section, but only if--
                (A) such funds are used to develop the capacity of the
            community housing development organization or nonprofit
            organization in the jurisdiction or insular area to carry out
            activities authorized under this section; and
                (B) the community housing development organization or
            nonprofit organization complies with the limitation on
            assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
            (4) Contracting.--A grantee, when contracting with service
        providers engaged directly in the provision of services under
        paragraph (a)(3), shall, to the extent practicable, enter into
        contracts in amounts that cover the actual total program costs and
        administrative overhead to provide the services contracted.
        (d) Allocation.--
            (1) Formula assistance.--Except as provided in paragraphs (2)
        and (3), the Secretary shall allocate amounts made available under
        this section pursuant to section 217 of the Act (42 U.S.C. 12747)
        to grantees that received allocations pursuant to that same formula
        in fiscal year 2021, and shall make such allocations within 30 days
        of enactment of this Act.
            (2) Technical assistance.--Up to $25,000,000 of the amounts
        made available under this section shall be used, without
        competition, to make new awards or increase prior awards to
        existing technical assistance providers to provide an immediate
        increase in capacity building and technical assistance available to
        any grantees implementing activities or projects consistent with
        this section.
            (3) Other costs.--Up to $50,000,000 of the amounts made
        available under this section shall be used for the administrative
        costs to oversee and administer implementation of this section and
        the HOME program generally, including information technology,
        financial reporting, and other costs.
            (4) Waivers or alternative requirements.--The Secretary may
        waive or specify alternative requirements for any provision of the
        Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12701
        et seq.) and titles I and IV of the McKinney-Vento Homelessness Act
        (42 U.S.C. 11301 et seq., 11360 et seq.) or regulation for the
        administration of the amounts made available under this section
        other than requirements related to fair housing, nondiscrimination,
        labor standards, and the environment, upon a finding that the
        waiver or alternative requirement is necessary to expedite or
        facilitate the use of amounts made available under this section.
    SEC. 3206. HOMEOWNER ASSISTANCE FUND.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of the Treasury for the
    Homeowner Assistance Fund established under subsection (c) for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $9,961,000,000, to remain available until September 30, 2025, for
    qualified expenses that meet the purposes specified under subsection
    (c) and expenses described in subsection (d)(1).
        (b) Definitions.--In this section:
            (1) Conforming loan limit.--The term ``conforming loan limit''
        means the applicable limitation governing the maximum original
        principal obligation of a mortgage secured by a single-family
        residence, a mortgage secured by a 2-family residence, a mortgage
        secured by a 3-family residence, or a mortgage secured by a 4-
        family residence, as determined and adjusted annually under section
        302(b)(2) of the Federal National Mortgage Association Charter Act
        (12 U.S.C. 1717(b)(2)) and section 305(a)(2) of the Federal Home
        Loan Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
            (2) Dwelling.--The term ``dwelling'' means any building,
        structure, or portion thereof which is occupied as, or designed or
        intended for occupancy as, a residence by one or more individuals.
            (3) Eligible entity.--The term ``eligible entity'' means--
                (A) a State; or
                (B) any entity eligible for payment under subsection (f).
            (4) Mortgage.--The term ``mortgage'' means any credit
        transaction--
                (A) that is secured by a mortgage, deed of trust, or other
            consensual security interest on a principal residence of a
            borrower that is (i) a 1- to 4-unit dwelling, or (ii)
            residential real property that includes a 1- to 4-unit
            dwelling; and
                (B) the unpaid principal balance of which was, at the time
            of origination, not more than the conforming loan limit.
            (5) Fund.--The term ``Fund'' means the Homeowner Assistance
        Fund established under subsection (c).
            (6) Secretary.--The term ``Secretary'' means the Secretary of
        the Treasury.
            (7) State.--The term ``State'' means any State of the United
        States, the District of Columbia, the Commonwealth of Puerto Rico,
        Guam, American Samoa, the United States Virgin Islands, and the
        Commonwealth of the Northern Mariana Islands.
        (c) Establishment of Fund.--
            (1) Establishment; qualified expenses.--There is established in
        the Department of the Treasury a Homeowner Assistance Fund to
        mitigate financial hardships associated with the coronavirus
        pandemic by providing such funds as are appropriated by subsection
        (a) to eligible entities for the purpose of preventing homeowner
        mortgage delinquencies, defaults, foreclosures, loss of utilities
        or home energy services, and displacements of homeowners
        experiencing financial hardship after January 21, 2020, through
        qualified expenses related to mortgages and housing, which
        include--
                (A) mortgage payment assistance;
                (B) financial assistance to allow a homeowner to reinstate
            a mortgage or to pay other housing related costs related to a
            period of forbearance, delinquency, or default;
                (C) principal reduction;
                (D) facilitating interest rate reductions;
                (E) payment assistance for--
                    (i) utilities, including electric, gas, home energy,
                and water;
                    (ii) internet service, including broadband internet
                access service, as defined in section 8.1(b) of title 47,
                Code of Federal Regulations (or any successor regulation);
                    (iii) homeowner's insurance, flood insurance, and
                mortgage insurance; and
                    (iv) homeowner's association, condominium association
                fees, or common charges;
                (F) reimbursement of funds expended by a State, local
            government, or designated entity under subsection (f) during
            the period beginning on January 21, 2020, and ending on the
            date that the first funds are disbursed by the eligible entity
            under the Homeowner Assistance Fund, for the purpose of
            providing housing or utility payment assistance to homeowners
            or otherwise providing funds to prevent foreclosure or post-
            foreclosure eviction of a homeowner or prevent mortgage
            delinquency or loss of housing or utilities as a response to
            the coronavirus disease (COVID) pandemic; and
                (G) any other assistance to promote housing stability for
            homeowners, including preventing mortgage delinquency, default,
            foreclosure, post-foreclosure eviction of a homeowner, or the
            loss of utility or home energy services, as determined by the
            Secretary.
            (2) Targeting.--Not less than 60 percent of amounts made to
        each eligible entity allocated amounts under subsection (d) or (f)
        shall be used for qualified expenses that assist homeowners having
        incomes equal to or less than 100 percent of the area median income
        for their household size or equal to or less than 100 percent of
        the median income for the United States, as determined by the
        Secretary of Housing and Urban Development, whichever is greater.
        The eligible entity shall prioritize remaining funds to socially
        disadvantaged individuals.
        (d) Allocation of Funds.--
            (1) Administration.--Of any amounts made available under this
        section, the Secretary shall reserve--
                (A) to the Department of the Treasury, an amount not to
            exceed $40,000,000 to administer and oversee the Fund, and to
            provide technical assistance to eligible entities for the
            creation and implementation of State and tribal programs to
            administer assistance from the Fund; and
                (B) to the Inspector General of the Department of the
            Treasury, an amount to not exceed $2,600,000 for oversight of
            the program under this section.
            (2) For states.--After the application of paragraphs (1), (4),
        and (5) of this subsection and subject to paragraph (3) of this
        subsection, the Secretary shall allocate the remaining funds
        available within the Homeowner Assistance Fund to each State of the
        United States, the District of Columbia, and the Commonwealth of
        Puerto Rico based on homeowner need, for such State relative to all
        States of the United States, the District of Columbia, and the
        Commonwealth of Puerto Rico, as of the date of the enactment of
        this Act, which is determined by reference to--
                (A) the average number of unemployed individuals measured
            over a period of time not fewer than 3 months and not more than
            12 months; and
                (B) the total number of mortgagors with--
                    (i) mortgage payments that are more than 30 days past
                due; or
                    (ii) mortgages in foreclosure.
            (3) Small state minimum.--
                (A) In general.--Each State of the United States, the
            District of Columbia, and the Commonwealth of Puerto Rico shall
            receive no less than $50,000,000 for the purposes established
            in (c).
                (B) Pro rata adjustments.--The Secretary shall adjust on a
            pro rata basis the amount of the payments for each State of the
            United States, the District of Columbia, and the Commonwealth
            of Puerto Rico determined under this subsection without regard
            to this subparagraph to the extent necessary to comply with the
            requirements of subparagraph (A).
            (4) Territory set-aside.--Notwithstanding any other provision
        of this section, of the amounts appropriated under subsection (a),
        the Secretary shall reserve $30,000,000 to be disbursed to Guam,
        American Samoa, the United States Virgin Islands, and the
        Commonwealth of the Northern Mariana Islands based on each such
        territory's share of the combined total population of all such
        territories, as determined by the Secretary. For the purposes of
        this paragraph, population shall be determined based on the most
        recent year for which data are available from the United States
        Census Bureau.
            (5) Tribal set-aside.--The Secretary shall allocate funds to
        any eligible entity designated under subsection (f) pursuant to the
        requirements of that subsection.
        (e) Distribution of Funds to States.--
            (1) In general.--The Secretary shall make payments, beginning
        not later than 45 days after enactment of this Act, from amounts
        allocated under subsection (d) to eligible entities that have
        notified the Secretary that they request to receive payment from
        the Fund and that the eligible entity will use such payments in
        compliance with this section.
            (2) Reallocation.--If a State does not request allocated funds
        by the 45th day after the date of enactment of this Act, such State
        shall not be eligible for a payment from the Secretary pursuant to
        this section, and the Secretary shall, by the 180th day after the
        date of enactment of this Act, reallocate any funds that were not
        requested by such State among the States that have requested funds
        by the 45th day after the date of enactment of this Act. For any
        such reallocation of funds, the Secretary shall adhere to the
        requirements of subsection (d), except for paragraph (1), to the
        greatest extent possible, provided that the Secretary shall also
        take into consideration in determining such reallocation a State's
        remaining need and a State's record of using payments from the Fund
        to serve homeowners at disproportionate risk of mortgage default,
        foreclosure, or displacement, including homeowners having incomes
        equal to or less than 100 percent of the area median income for
        their household size or 100 percent of the median income for the
        United States, as determined by the Secretary of Housing and Urban
        Development, whichever is greater, and minority homeowners.
        (f) Tribal Set-aside.--
            (1) Set-aside.--Notwithstanding any other provision of this
        section, of the amounts appropriated under subsection (a), the
        Secretary shall use 5 percent to make payments to entities that are
        eligible for payments under clauses (i) and (ii) of section
        501(b)(2)(A) of subtitle A of title V of division N of the
        Consolidated Appropriations Act, 2021 (Public Law 116-260) for the
        purposes described in subsection (c).
            (2) Allocation and payment.--The Secretary shall allocate the
        funds set aside under paragraph (1) using the allocation formulas
        described in clauses (i) and (ii) of section 501(b)(2)(A) of
        subtitle A of title V of division N of the Consolidated
        Appropriations Act, 2021 (Public Law 116-260), and shall make
        payments of such amounts beginning no later than 45 days after
        enactment of this Act to entities eligible for payment under
        clauses (i) and (ii) of section 501(b)(2)(A) of subtitle A of title
        V of division N of the Consolidated Appropriations Act, 2021
        (Public Law 116-260) that notify the Secretary that they request to
        receive payments allocated from the Fund by the Secretary for
        purposes described under subsection (c) and will use such payments
        in compliance with this section.
            (3) Adjustment.--Allocations provided under this subsection may
        be further adjusted as provided by section 501(b)(2)(B) of subtitle
        A of title V of division N of the Consolidated Appropriations Act,
        2021 (Public Law 116-260).
    SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
    BORROWERS.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture (in this section
    referred to as the ``Secretary'') for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $39,000,000, to
    remain available until September 30, 2023, for direct loans made under
    sections 502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
        (b) Administrative Expenses.--The Secretary may use not more than 3
    percent of the amounts appropriated under this section for
    administrative purposes.
    SEC. 3208. FAIR HOUSING ACTIVITIES.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $20,000,000, to remain available until September 30, 2023, for the Fair
    Housing Initiatives Program under section 561 of the Housing and
    Community Development Act of 1987 (42 U.S.C. 3616a) to ensure fair
    housing organizations have additional resources to address fair housing
    inquiries, complaints, investigations, education and outreach
    activities, and costs of delivering or adapting services, during or
    relating to the coronavirus pandemic.
        (b) Administrative Expenses.--The Secretary may use not more than 3
    percent of the amounts appropriated under this section for
    administrative purposes.

                       Subtitle C--Small Business (SSBCI)

    SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.
        (a) State Small Business Credit Initiative.--
            (1) In general.--The State Small Business Credit Initiative Act
        of 2010 (12 U.S.C. 5701 et seq.) is amended--
                (A) in section 3003--
                    (i) in subsection (b)--

                        (I) by amending paragraph (1) to read as follows:

            ``(1) In general.--Not later than 30 days after the date of
        enactment of subsection (d), the Secretary shall allocate Federal
        funds to participating States so that each State is eligible to
        receive an amount equal to what the State would receive under the
        2021 allocation, as determined under paragraph (2).'';

                        (II) in paragraph (2)--

                            (aa) by striking ``2009'' each place such term
                        appears and inserting ``2021'';
                            (bb) by striking ``2008'' each place such term
                        appears and inserting ``2020'';
                            (cc) in subparagraph (A), by striking ``The
                        Secretary'' and inserting ``With respect to States
                        other than Tribal governments, the Secretary'';
                            (dd) in subparagraph (C)(i), by striking
                        ``2007'' and inserting ``2019''; and
                            (ee) by adding at the end the following:
                ``(C) Separate allocation for tribal governments.--
                    ``(i) In general.--With respect to States that are
                Tribal governments, the Secretary shall determine the 2021
                allocation by allocating $500,000,000 among the Tribal
                governments in the proportion the Secretary determines
                appropriate, including with consideration to available
                employment and economic data regarding each such Tribal
                government.
                    ``(ii) Notice of intent; timing of allocation.--With
                respect to allocations to States that are Tribal
                governments, the Secretary may--

                        ``(I) require Tribal governments that individually
                    or jointly wish to participate in the Program to file a
                    notice of intent with the Secretary not later than 30
                    days after the date of enactment of subsection (d); and
                        ``(II) notwithstanding paragraph (1), allocate
                    Federal funds to participating Tribal governments not
                    later than 60 days after the date of enactment of
                    subsection (d).

                ``(D) Employment data.--If the Secretary determines that
            employment data with respect to a State is unavailable from the
            Bureau of Labor Statistics of the Department of Labor, the
            Secretary shall consider such other economic and employment
            data that is otherwise available for purposes of determining
            the employment data of such State.''; and

                        (III) by striking paragraph (3); and

                    (ii) in subsection (c)--

                        (I) in paragraph (1)(A)(iii), by inserting before
                    the period the following: ``that have delivered loans
                    or investments to eligible businesses''; and
                        (II) by amending paragraph (4) to read as follows:

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

                       Subtitle D--Public Transportation

    SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.
        (a) Federal Transit Administration Appropriation.--
            (1) In general.--In addition to amounts otherwise made
        available, there are appropriated for fiscal year 2021, out of any
        funds in the Treasury not otherwise appropriated, $30,461,355,534,
        to remain available until September 30, 2024, that shall--
                (A) be for grants to eligible recipients under sections
            5307, 5309, 5310, and 5311 of title 49, United States Code, to
            prevent, prepare for, and respond to coronavirus; and
                (B) not be subject to any prior restriction on the total
            amount of funds available for implementation or execution of
            programs authorized under sections 5307, 5310, or 5311 of such
            title.
            (2) Availability of funds for operating expenses.--
                (A) In general.--Notwithstanding subsection (a)(1) or (b)
            of section 5307 and section 5310(b)(2)(A) of title 49, United
            States Code, funds provided under this section, other than
            subsection (b)(4), shall be available for the operating
            expenses of transit agencies to prevent, prepare for, and
            respond to the coronavirus public health emergency, including,
            beginning on January 20, 2020--
                    (i) reimbursement for payroll of public transportation
                (including payroll and expenses of private providers of
                public transportation);
                    (ii) operating costs to maintain service due to lost
                revenue due as a result of the coronavirus public health
                emergency, including the purchase of personal protective
                equipment; and
                    (iii) paying the administrative leave of operations or
                contractor personnel due to reductions in service.
                (B) Use of funds.--Funds described in subparagraph (A)
            shall be--
                    (i) available for immediate obligation, notwithstanding
                the requirement for such expenses to be included in a
                transportation improvement program, long-range
                transportation plan, statewide transportation plan, or
                statewide transportation improvement program under sections
                5303 and 5304 of title 49, United States Code;
                    (ii) directed to payroll and operations of public
                transportation (including payroll and expenses of private
                providers of public transportation), unless the recipient
                certifies to the Administrator of the Federal Transit
                Administration that the recipient has not furloughed any
                employees;
                    (iii) used to provide a Federal share of the costs for
                any grant made under this section of 100 percent.
        (b) Allocation of Funds.--
            (1) Urbanized area formula grants.--
                (A) In general.--Of the amounts made available under
            subsection (a), $26,086,580,227 shall be for grants to
            recipients and subrecipients under section 5307 of title 49,
            United States Code, and shall be administered as if such funds
            were provided under section 5307 of such title.
                (B) Allocation.--Amounts made available under subparagraph
            (A) shall be apportioned to urbanized areas based on data
            contained in the National Transit Database such that--
                    (i) each urbanized area shall receive an apportionment
                of an amount that, when combined with amounts that were
                otherwise made available to such urbanized area for similar
                activities to prevent, prepare for, and respond to
                coronavirus, is equal to 132 percent of the urbanized
                area's 2018 operating costs; and
                    (ii) for funds remaining after the apportionment
                described in clause (i), such funds shall be apportioned
                such that each urbanized area that did not receive an
                apportionment under clause (i) shall receive an
                apportionment equal to 25 percent of the urbanized area's
                2018 operating costs.
            (2) Formula grants for the enhanced mobility of seniors and
        individuals with disabilities.--
                (A) In general.--Of the amounts made available under
            subsection (a), $50,000,000 shall be for grants to recipients
            or subrecipients eligible under section 5310 of title 49,
            United States Code, and shall be apportioned in accordance with
            such section.
                (B) Allocation ratio.--Amounts made available under
            subparagraph (A) shall be allocated in the same ratio as funds
            were provided under section 5310 of title 49, United States
            Code, for fiscal year 2020.
            (3) Formula grants for rural areas.--
                (A) In general.--Of the amounts made available under
            subsection (a), $317,214,013 shall be for grants to recipients
            or subrecipients eligible under section 5311 of title 49,
            United States Code, and shall be administered as if the funds
            were provided under section 5311 of such title, and shall be
            apportioned in accordance with such section, except as
            described in paragraph (B).
                (B) Allocation ratio.--Amounts made available under
            subparagraph (A) to States, as defined in section 5302 of title
            49, United States Code, shall be allocated to such States based
            on data contained in the National Transit Database, such that--
                    (i) any State that received an amount for similar
                activities to prevent, prepare for, and respond to
                coronavirus that is equal to or greater than 150 percent of
                the combined 2018 rural operating costs of the recipients
                and subrecipients in such State shall receive an amount
                equal to 5 percent of such State's 2018 rural operating
                costs;
                    (ii) any State that does not receive an allocation
                under clause (i) that received an amount for similar
                activities to prevent, prepare for, and respond to
                coronavirus that is equal to or greater than 140 percent of
                the combined 2018 rural operating costs of the recipients
                and subrecipients in that State shall receive an amount
                equal to 10 percent of such State's 2018 rural operating
                costs; and
                    (iii) any State that does not receive an allocation
                under clauses (i) or (ii) shall receive an amount equal to
                20 percent of such State's 2018 rural operating costs.
            (4) Capital investments.--
                (A) In general.--Of the amounts made available under
            subsection (a)--
                    (i) $1,425,000,000 shall be for grants administered
                under subsections (d) and (e) of section 5309 of title 49,
                United States Code; and
                    (ii) $250,000,000 shall be for grants administered
                under subsection (h) of section 5309 of title 49, United
                States Code.
                (B) Funding distribution.--
                    (i) In general.--Of the amounts made available in
                subparagraph (A)(i), $1,250,000,000 shall be provided to
                each recipient for all projects with existing full funding
                grant agreements that received allocations for fiscal year
                2019 or 2020, except that recipients with projects open for
                revenue service are not eligible to receive a grant under
                this subparagraph. Funds shall be provided proportionally
                based on the non-capital investment grant share of the
                amount allocated.
                    (ii) Allocation.--Of the amounts made available in
                subparagraph (A)(i), $175,000,000 shall be provided to each
                recipient for all projects with existing full funding grant
                agreements that received an allocation only prior to fiscal
                year 2019, except that projects open for revenue service
                are not eligible to receive a grant under this subparagraph
                and no project may receive more than 40 percent of the
                amounts provided under this clause. The Administrator of
                the Federal Transit Administration shall proportionally
                distribute funds in excess of such percent to recipients
                for which the percent of funds does not exceed 40 percent.
                Funds shall be provided proportionally based on the non-
                capital investment grant share of the amount allocated.
                    (iii) Eligible recipients.--For amounts made available
                in subparagraph (A)(ii), eligible recipients shall be any
                recipient of an allocation under subsection (h) of section
                5309 of title 49, United States Code, or an applicant in
                the project development phase described in paragraph (2) of
                such subsection.
                    (iv) Amount.--Amounts distributed under clauses (i),
                (ii), and (iii) of subparagraph (A) shall be provided
                notwithstanding the limitation of any calculation of the
                maximum amount of Federal financial assistance for the
                project under subsection (k)(2)(C)(ii) or (h)(7) of section
                5309 of title 49, United States Code.
            (5) Section 5311(f) services.--
                (A) In general.--Of the amounts made available under
            subsection (a) and in addition to the amounts made available
            under paragraph (3), $100,000,000 shall be available for grants
            to recipients for bus operators that partner with recipients or
            subrecipients of funds under section 5311(f) of title 49,
            United States Code.
                (B) Allocation ratio.--Notwithstanding paragraph (3), the
            Administrator of the Federal Transit Administration shall
            allocate amounts under subparagraph (A) in the same ratio as
            funds were provided under section 5311 of title 49, United
            States Code, for fiscal year 2020.
                (C) Exception.--If a State or territory does not have bus
            providers eligible under section 5311(f) of title 49, United
            States Code, funds under this paragraph may be used by such
            State or territory for any expense eligible under section 5311
            of title 49, United States Code.
            (6) Planning.--
                (A) In general.--Of the amounts made available under
            subsection (a), $25,000,000 shall be for grants to recipients
            eligible under section 5307 of title 49, United States Code,
            for the planning of public transportation associated with the
            restoration of services as the coronavirus public health
            emergency concludes and shall be available in accordance with
            such section.
                (B) Availability of funds for route planning.--Amounts made
            available under subparagraph (A) shall be available for route
            planning designed to--
                    (i) increase ridership and reduce travel times, while
                maintaining or expanding the total level of vehicle revenue
                miles of service provided in the planning period; or
                    (ii) make service adjustments to increase the quality
                or frequency of service provided to low-income riders and
                disadvantaged neighborhoods or communities.
                (C) Limitation.--Amounts made available under subparagraph
            (A) shall not be used for route planning related to
            transitioning public transportation service provided as of the
            date of receipt of funds to a transportation network company or
            other third-party contract provider, unless the existing
            provider of public transportation service is a third-party
            contract provider.
            (7) Recipients and subrecipients requiring additional
        assistance.--
                (A) In general.--Of the amounts made available under
            subsection (a), $2,207,561,294 shall be for grants to eligible
            recipients or subrecipients of funds under sections 5307 or
            5311 of title 49, United States Code, that, as a result of
            COVID-19, require additional assistance for costs related to
            operations, personnel, cleaning, and sanitization combating the
            spread of pathogens on transit systems, and debt service
            payments incurred to maintain operations and avoid layoffs and
            furloughs.
                (B) Administration.--Funds made available under
            subparagraph (A) shall, after allocation, be administered as if
            provided under paragraph (1) or (3), as applicable.
                (C) Application requirements.--
                    (i) In general.--The Administrator of the Federal
                Transit Administration may not allocate funds to an
                eligible recipient or subrecipient of funds under chapter
                53 of title 49, United States Code, unless the recipient
                provides to the Administrator--

                        (I) estimates of financial need;
                        (II) data on reductions in farebox or other sources
                    of local revenue for sustained operations;
                        (III) a spending plan for such funds; and
                        (IV) demonstration of expenditure of greater than
                    90 percent of funds available to the applicant from
                    funds made available for similar activities in fiscal
                    year 2020.

                    (ii) Deadlines.--The Administrator of the Federal
                Transit Administration shall--

                        (I) not later than 180 days after the date of
                    enactment of this Act, issue a Notice of Funding
                    Opportunity for assistance under this paragraph; and
                        (II) not later than 120 days after the application
                    deadline established in the Notice of Funding
                    Opportunity under subclause (I), make awards under this
                    paragraph to selected applicants.

                    (iii) Evaluation.--

                        (I) In general.--Applications for assistance under
                    this paragraph shall be evaluated by the Administrator
                    of the Federal Transit Administration based on the
                    level of financial need demonstrated by an eligible
                    recipient or subrecipient, including projections of
                    future financial need to maintain service as a
                    percentage of the 2018 operating costs that has not
                    been replaced by the funds made available to the
                    eligible recipient or subrecipient under paragraphs (1)
                    through (5) of this subsection when combined with the
                    amounts allocated to such eligible recipient or
                    subrecipient from funds previously made available for
                    the operating expenses of transit agencies related to
                    the response to the COVID-19 public health emergency.
                        (II) Restriction.--Amounts made available under
                    this paragraph shall only be available for operating
                    expenses.

                    (iv) State applicants.--A State may apply for
                assistance under this paragraph on behalf of an eligible
                recipient or subrecipient or a group of eligible recipients
                or subrecipients.
                (D) Unobligated funds.--If amounts made available under
            this paragraph remain unobligated on September 30, 2023, such
            amounts shall be available for any purpose eligible under
            sections 5307 or 5311 of title 49, United States Code.

       TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

    SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.
        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Federal Employee Leave Fund (in this section
    referred to as the ``Fund''), to be administered by the Director of the
    Office of Personnel Management, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $570,000,000, which shall be deposited into the
    Fund and remain available through September 30, 2022. The Fund is
    available for reasonable expenses incurred by the Office of Personnel
    Management in administering this section.
        (b) Purpose.--Amounts in the Fund shall be available for
    reimbursement to an agency for the use of paid leave under this section
    by any employee of the agency who is unable to work because the
    employee--
            (1) is subject to a Federal, State, or local quarantine or
        isolation order related to COVID-19;
            (2) has been advised by a health care provider to self-
        quarantine due to concerns related to COVID-19;
            (3) is caring for an individual who is subject to such an order
        or has been so advised;
            (4) is experiencing symptoms of COVID-19 and seeking a medical
        diagnosis;
            (5) is caring for a son or daughter of such employee if the
        school or place of care of the son or daughter has been closed, if
        the school of such son or daughter requires or makes optional a
        virtual learning instruction model or requires or makes optional a
        hybrid of in-person and virtual learning instruction models, or the
        child care provider of such son or daughter is unavailable, due to
        COVID-19 precautions;
            (6) is experiencing any other substantially similar condition;
            (7) is caring for a family member with a mental or physical
        disability or who is 55 years of age or older and incapable of
        self-care, without regard to whether another individual other than
        the employee is available to care for such family member, if the
        place of care for such family member is closed or the direct care
        provider is unavailable due to COVID-19; or
            (8) is obtaining immunization related to COVID-19 or is
        recovering from any injury, disability, illness, or condition
        related to such immunization.
        (c) Limitations.--
            (1) Period of availability.--Paid leave under this section may
        only be provided to and used by an employee during the period
        beginning on the date of enactment of this Act and ending on
        September 30, 2021.
            (2) Total hours; amount.--Paid leave under this section--
                (A) shall be provided to an employee in an amount not to
            exceed 600 hours of paid leave for each full-time employee, and
            in the case of a part-time employee, employee on an uncommon
            tour of duty, or employee with a seasonal work schedule, in an
            amount not to exceed the proportional equivalent of 600 hours
            to the extent amounts in the Fund remain available for
            reimbursement;
                (B) shall be paid at the same hourly rate as other leave
            payments; and
                (C) may not be provided to an employee if the leave would
            result in payments greater than $2,800 in aggregate for any
            biweekly pay period for a full-time employee, or a
            proportionally equivalent biweekly limit for a part-time
            employee.
            (3) Relationship to other leave.--Paid leave under this
        section--
                (A) is in addition to any other leave provided to an
            employee; and
                (B) may not be used by an employee concurrently with any
            other paid leave.
            (4) Calculation of retirement benefit.--Any paid leave provided
        to an employee under this section shall reduce the total service
        used to calculate any Federal civilian retirement benefit.
        (d) Employee Defined.--In this section, the term ``employee''
    means--
            (1) an individual in the executive branch for whom annual and
        sick leave is provided under subchapter I of chapter 63 of title 5,
        United States Code;
            (2) an individual employed by the United States Postal Service;
            (3) an individual employed by the Postal Regulatory Commission;
        and
            (4) an employee of the Public Defender Service for the District
        of Columbia and the District of Columbia Courts.
    SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $77,000,000, to remain available until September 30,
    2025, for necessary expenses of the Government Accountability Office to
    prevent, prepare for, and respond to Coronavirus and to support
    oversight of the Coronavirus response and of funds provided in this Act
    or any other Act pertaining to the Coronavirus pandemic.
    SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
    AVAILABILITY.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $40,000,000, to remain available until September 30,
    2025, for the Pandemic Response Accountability Committee to support
    oversight of the Coronavirus response and of funds provided in this Act
    or any other Act pertaining to the Coronavirus pandemic.
    SEC. 4004. FUNDING FOR THE WHITE HOUSE.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $12,800,000, to remain available until September 30,
    2021, for necessary expenses for the White House, to prevent, prepare
    for, and respond to coronavirus.
    SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.
        In addition to amounts otherwise available, there is appropriated
    to the Federal Emergency Management Agency for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $50,000,000,000,
    to remain available until September 30, 2025, to carry out the purposes
    of the Disaster Relief Fund for costs associated with major disaster
    declarations.
    SEC. 4006. FUNERAL ASSISTANCE.
        (a) In General.--For the emergency declaration issued by the
    President on March 13, 2020, pursuant to section 501(b) of the Robert
    T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
    5191(b)), and for any subsequent major disaster declaration that
    supersedes such emergency declaration, the President shall provide
    financial assistance to an individual or household to meet disaster-
    related funeral expenses under section 408(e)(1) of the Robert T.
    Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
    5174(e)(1)), for which the Federal cost share shall be 100 percent.
        (b) Use of Funds.--Funds appropriated under section 4005 may be
    used to carry out subsection (a) of this section.
    SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.
        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $400,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program.
    SEC. 4008. HUMANITARIAN RELIEF.
        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $110,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program for the purposes of providing
    humanitarian relief to families and individuals encountered by the
    Department of Homeland Security.
    SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.
        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $650,000,000, to remain available until
    September 30, 2023, for the Cybersecurity and Infrastructure Security
    Agency for cybersecurity risk mitigation.
    SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.
        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $200,000,000, to remain available until September 30,
    2024, for the United States Digital Service.
    SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.
        In addition to amounts otherwise appropriated, there is
    appropriated to the General Services Administration for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2025, to carry
    out the purposes of the Technology Modernization Fund.
    SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.
        In addition to amounts otherwise available, there is appropriated
    to the General Services Administration for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $150,000,000, to
    remain available until September 30, 2024, to carry out the purposes of
    the Federal Citizen Services Fund.
    SEC. 4013. AFG AND SAFER PROGRAM FUNDING.
        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $300,000,000, to remain available until September 30, 2025, of which
    $100,000,000 shall be for assistance to firefighter grants and
    $200,000,000 shall be for staffing for adequate fire and emergency
    response grants.
    SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.
        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for
    emergency management performance grants.
    SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
    CONTRACTORS.
        Section 3610 of the CARES Act (Public Law 116-136; 134 Stat. 414)
    is amended by striking ``September 30, 2020'' and inserting ``September
    30, 2021''.
    SEC. 4016. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR FEDERAL
    EMPLOYEES DIAGNOSED WITH COVID-19.
        (a) In General.--Subject to subsection (c), a covered employee
    shall, with respect to any claim made by or on behalf of the covered
    employee for benefits under subchapter I of chapter 81 of title 5,
    United States Code, be deemed to have an injury proximately caused by
    exposure to the novel coronavirus arising out of the nature of the
    covered employee's employment. Such covered employee, or a beneficiary
    of such an employee, shall be entitled to such benefits for such claim,
    including disability compensation, medical services, and survivor
    benefits.
        (b) Definitions.--In this section:
            (1) Covered employee.--
                (A) In general.--The term ``covered employee'' means an
            individual--
                    (i) who is an employee under section 8101(1) of title
                5, United States Code, employed in the Federal service at
                anytime during the period beginning on January 27, 2020,
                and ending on January 27, 2023;
                    (ii) who is diagnosed with COVID-19 during such period;
                and
                    (iii) who, during a covered exposure period prior to
                such diagnosis, carries out duties that--

                        (I) require contact with patients, members of the
                    public, or co-workers; or
                        (II) include a risk of exposure to the novel
                    coronavirus.

                (B) Teleworking exception.--The term ``covered employee''
            does not include any employee otherwise covered by subparagraph
            (A) who is exclusively teleworking during a covered exposure
            period, regardless of whether such employment is full time or
            part time.
            (2) Covered exposure period.--The term ``covered exposure
        period'' means, with respect to a diagnosis of COVID-19, the period
        beginning on a date to be determined by the Secretary of Labor.
            (3) Novel coronavirus.--The term ``novel coronavirus'' means
        SARS-CoV-2 or another coronavirus declared to be a pandemic by
        public health authorities.
        (c) Limitation.--
            (1) Determinations made on or before the date of enactment.--
        This section shall not apply with respect to a covered employee who
        is determined to be entitled to benefits under subchapter I of
        chapter 81 of title 5, United States Code, for a claim described in
        subsection (a) if such determination is made on or before the date
        of enactment of this Act.
            (2) Limitation on duration of benefits.--No funds are
        authorized to be appropriated to pay, and no benefits may be paid
        for, claims approved on the basis of subsection (a) after September
        30, 2030. No administrative costs related to any such claim may be
        paid after such date.
        (d) Employees' Compensation Fund.--
            (1) In general.--The costs of benefits for claims approved on
        the basis of subsection (a) shall not be included in the annual
        statement of the cost of benefits and other payments of an agency
        or instrumentality under section 8147(b) of title 5, United States
        Code.
            (2) Fair share provision.--Costs of administration for claims
        described in paragraph (1)--
                (A) may be paid from the Employees' Compensation Fund; and
                (B) shall not be subject to the fair share provision in
            section 8147(c) of title 5, United States Code.

           TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

    SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.
        (a) Eligibility of Certain Nonprofit Entities for Covered Loans
    Under the Paycheck Protection Program.--
            (1) In general.--Section 7(a)(36) of the Small Business Act (15
        U.S.C. 636(a)(36)), as amended by the Economic Aid to Hard-Hit
        Small Businesses, Nonprofits, and Venues Act (title III of division
        N of Public Law 116-260), is amended--
                (A) in subparagraph (A)--
                    (i) in clause (xv), by striking ``and'' at the end;
                    (ii) in clause (xvi), by striking the period at the end
                and inserting ``; and''; and
                    (iii) by adding at the end the following:
                    ``(xvii) the term `additional covered nonprofit
                entity'--

                        ``(I) means an organization described in any
                    paragraph of section 501(c) of the Internal Revenue
                    Code of 1986, other than paragraph (3), (4), (6), or
                    (19), and exempt from tax under section 501(a) of such
                    Code; and
                        ``(II) does not include any entity that, if the
                    entity were a business concern, would be described in
                    section 120.110 of title 13, Code of Federal
                    Regulations (or in any successor regulation or other
                    related guidance or rule that may be issued by the
                    Administrator) other than a business concern described
                    in paragraph (a) or (k) of such section.''; and

                (B) in subparagraph (D)--
                    (i) in clause (iii), by adding at the end the
                following:

                        ``(III) Eligibility of certain organizations.--
                    Subject to the provisions in this subparagraph, during
                    the covered period--

                            ``(aa) a nonprofit organization shall be
                        eligible to receive a covered loan if the nonprofit
                        organization employs not more than 500 employees
                        per physical location of the organization; and
                            ``(bb) an additional covered nonprofit entity
                        and an organization that, but for subclauses
                        (I)(dd) and (II)(dd) of clause (vii), would be
                        eligible for a covered loan under clause (vii)
                        shall be eligible to receive a covered loan if the
                        entity or organization employs not more than 300
                        employees per physical location of the entity or
                        organization.''; and
                    (ii) by adding at the end the following:
                    ``(ix) Eligibility of additional covered nonprofit
                entities.--An additional covered nonprofit entity shall be
                eligible to receive a covered loan if--

                        ``(I) the additional covered nonprofit entity does
                    not receive more than 15 percent of its receipts from
                    lobbying activities;
                        ``(II) the lobbying activities of the additional
                    covered nonprofit entity do not comprise more than 15
                    percent of the total activities of the organization;
                        ``(III) the cost of the lobbying activities of the
                    additional covered nonprofit entity did not exceed
                    $1,000,000 during the most recent tax year of the
                    additional covered nonprofit entity that ended prior to
                    February 15, 2020; and
                        ``(IV) the additional covered nonprofit entity
                    employs not more than 300 employees.''.

            (2) Eligibility for second draw loans.--Paragraph (37)(A)(i) of
        section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as added
        by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
        Venues Act (title III of division N of Public Law 116-260), is
        amended by inserting ```additional covered nonprofit entity',''
        after ``the terms''.
        (b) Eligibility of Internet Publishing Organizations for Covered
    Loans Under the Paycheck Protection Program.--
            (1) In general.--Section 7(a)(36)(D) of the Small Business Act
        (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is further
        amended--
                (A) in clause (iii), by adding at the end the following:

                        ``(IV) Eligibility of internet publishing
                    organizations.--A business concern or other
                    organization that was not eligible to receive a covered
                    loan the day before the date of enactment of this
                    subclause, is assigned a North American Industry
                    Classification System code of 519130, certifies in good
                    faith as an Internet-only news publisher or Internet-
                    only periodical publisher, and is engaged in the
                    collection and distribution of local or regional and
                    national news and information shall be eligible to
                    receive a covered loan for the continued provision of
                    news, information, content, or emergency information
                    if--

                            ``(aa) the business concern or organization
                        employs not more than 500 employees, or the size
                        standard established by the Administrator for that
                        North American Industry Classification code, per
                        physical location of the business concern or
                        organization; and
                            ``(bb) the business concern or organization
                        makes a good faith certification that proceeds of
                        the loan will be used to support expenses at the
                        component of the business concern or organization
                        that supports local or regional news.'';
                (B) in clause (iv)--
                    (i) in subclause (III), by striking ``and'' at the end;
                    (ii) in subclause (IV)(bb), by striking the period at
                the end and inserting ``; and''; and
                    (iii) by adding at the end the following:

                        ``(V) any business concern or other organization
                    that was not eligible to receive a covered loan the day
                    before the date of enactment of this subclause, is
                    assigned a North American Industry Classification
                    System code of 519130, certifies in good faith as an
                    Internet-only news publisher or Internet-only
                    periodical publisher, and is engaged in the collection
                    and distribution of local or regional and national news
                    and information, if the business concern or
                    organization--

                            ``(aa) employs not more than 500 employees, or
                        the size standard established by the Administrator
                        for that North American Industry Classification
                        code, per physical location of the business concern
                        or organization; and
                            ``(bb) is majority owned or controlled by a
                        business concern or organization that is assigned a
                        North American Industry Classification System code
                        of 519130.'';
                (C) in clause (v), by striking ``clause (iii)(II),
            (iv)(IV), or (vii)'' and inserting ``subclause (II), (III), or
            (IV) of clause (iii), subclause (IV) or (V) of clause (iv),
            clause (vii), or clause (ix)''; and
                (D) in clause (viii)(II)--
                    (i) by striking ``business concern made eligible by
                clause (iii)(II) or clause (iv)(IV) of this subparagraph''
                and inserting ``business concern made eligible by subclause
                (II) or (IV) of clause (iii) or subclause (IV) or (V) of
                clause (iv) of this subparagraph''; and
                    (ii) by inserting ``or organization'' after ``business
                concern'' each place it appears.
            (2) Eligibility for second draw loans.--Section
        7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by the
        Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
        Act (title III of division N of Public Law 116-260), is amended by
        striking ``clause (iii)(II), (iv)(IV), or (vii)'' and inserting
        ``subclause (II), (III), or (IV) of clause (iii), subclause (IV) or
        (V) of clause (iv), clause (vii), or clause (ix)''.
        (c) Coordination With Continuation Coverage Premium Assistance.--
            (1) Paycheck protection program.--Section 7A(a)(12) of the
        Small Business Act (as redesignated, transferred, and amended by
        section 304(b) of the Economic Aid to Hard-Hit Small Businesses,
        Nonprofits, and Venues Act (Public Law 116-260)) is amended--
                (A) by striking ``CARES Act or'' and inserting ``CARES
            Act,''; and
                (B) by inserting before the period at the end the
            following: ``, or premiums taken into account in determining
            the credit allowed under section 6432 of the Internal Revenue
            Code of 1986''.
            (2) Paycheck protection program second draw.--Section
        7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by the
        Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
        Act (title III of division N of Public Law 116-260), is amended--
                (A) by striking ``or'' at the end of item (aa);
                (B) by striking the period at the end of item (bb) and
            inserting ``; or''; and
                (C) by adding at the end the following new item:
                            ``(cc) premiums taken into account in
                        determining the credit allowed under section 6432
                        of the Internal Revenue Code of 1986.''.
            (3) Applicability.--The amendments made by this subsection
        shall apply only with respect to applications for forgiveness of
        covered loans made under paragraphs (36) or (37) of section 7(a) of
        the Small Business Act, as amended by the Economic Aid to Hard-Hit
        Small Businesses, Nonprofits, and Venues Act (title III of division
        N of Public Law 116-260), that are received on or after the date of
        the enactment of this Act.
        (d) Commitment Authority and Appropriations.--
            (1) Commitment authority.--Section 1102(b)(1) of the CARES Act
        (Public Law 116-136) is amended by striking ``$806,450,000,000''
        and inserting ``$813,700,000,000''.
            (2) Direct appropriations.--In addition to amounts otherwise
        available, there is appropriated to the Administrator of the Small
        Business Administration for fiscal year 2021, out of any money in
        the Treasury not otherwise appropriated, $7,250,000,000, to remain
        available until expended, for carrying out this section.
    SEC. 5002. TARGETED EIDL ADVANCE.
        (a) Definitions.--In this section--
            (1) the term ``Administrator'' means the Administrator of the
        Small Business Administration; and
            (2) the terms ``covered entity'' and ``economic loss'' have the
        meanings given the terms in section 331(a) of the Economic Aid to
        Hard-Hit Small Businesses, Nonprofits, and Venues Act (title III of
        division N of Public Law 116-260).
        (b) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Administrator for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $15,000,000,000--
            (1) to remain available until expended; and
            (2) of which, the Administrator shall use--
                (A) $10,000,000,000 to make payments to covered entities
            that have not received the full amounts to which the covered
            entities are entitled under section 331 of the Economic Aid to
            Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
            III of division N of Public Law 116-260); and
                (B) $5,000,000,000 to make payments under section 1110(e)
            of the CARES Act (15 U.S.C. 9009(e)), each of which shall be--
                    (i) made to a covered entity that--

                        (I) has suffered an economic loss of greater than
                    50 percent; and
                        (II) employs not more than 10 employees;

                    (ii) in an amount that is $5,000; and
                    (iii) with respect to the covered entity to which the
                payment is made, in addition to any payment made to the
                covered entity under section 1110(e) of the CARES Act (15
                U.S.C. 9009(e)) or section 331 of the Economic Aid to Hard-
                Hit Small Businesses, Nonprofits, and Venues Act (title III
                of division N of Public Law 116-260).
    SEC. 5003. SUPPORT FOR RESTAURANTS.
        (a) Definitions.--In this section:
            (1) Administrator.--The term ``Administrator'' means the
        Administrator of the Small Business Administration.
            (2) Affiliated business.--The term ``affiliated business''
        means a business in which an eligible entity has an equity or right
        to profit distributions of not less than 50 percent, or in which an
        eligible entity has the contractual authority to control the
        direction of the business, provided that such affiliation shall be
        determined as of any arrangements or agreements in existence as of
        March 13, 2020.
            (3) Covered period.--The term ``covered period'' means the
        period--
                (A) beginning on February 15, 2020; and
                (B) ending on December 31, 2021, or a date to be determined
            by the Administrator that is not later than 2 years after the
            date of enactment of this section.
            (4) Eligible entity.--The term ``eligible entity''--
                (A) means a restaurant, food stand, food truck, food cart,
            caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting
            room, taproom, licensed facility or premise of a beverage
            alcohol producer where the public may taste, sample, or
            purchase products, or other similar place of business in which
            the public or patrons assemble for the primary purpose of being
            served food or drink;
                (B) includes an entity described in subparagraph (A) that
            is located in an airport terminal or that is a Tribally-owned
            concern; and
                (C) does not include--
                    (i) an entity described in subparagraph (A) that--

                        (I) is a State or local government-operated
                    business;
                        (II) as of March 13, 2020, owns or operates
                    (together with any affiliated business) more than 20
                    locations, regardless of whether those locations do
                    business under the same or multiple names; or
                        (III) has a pending application for or has received
                    a grant under section 324 of the Economic Aid to Hard-
                    Hit Small Businesses, Nonprofits, and Venues Act (title
                    III of division N of Public Law 116-260); or

                    (ii) a publicly-traded company.
            (5) Exchange; issuer; security.--The terms ``exchange'',
        ``issuer'', and ``security'' have the meanings given those terms in
        section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C.
        78c(a)).
            (6) Fund.--The term ``Fund'' means the Restaurant
        Revitalization Fund established under subsection (b).
            (7) Pandemic-related revenue loss.--The term ``pandemic-related
        revenue loss'' means, with respect to an eligible entity--
                (A) except as provided in subparagraphs (B), (C), and (D),
            the gross receipts, as established using such verification
            documentation as the Administrator may require, of the eligible
            entity during 2020 subtracted from the gross receipts of the
            eligible entity in 2019, if such sum is greater than zero;
                (B) if the eligible entity was not in operation for the
            entirety of 2019--
                    (i) the difference between--

                        (I) the product obtained by multiplying the average
                    monthly gross receipts of the eligible entity in 2019
                    by 12; and
                        (II) the product obtained by multiplying the
                    average monthly gross receipts of the eligible entity
                    in 2020 by 12; or

                    (ii) an amount based on a formula determined by the
                Administrator;
                (C) if the eligible entity opened during the period
            beginning on January 1, 2020, and ending on the day before the
            date of enactment of this section--
                    (i) the expenses described in subsection (c)(5)(A) that
                were incurred by the eligible entity minus any gross
                receipts received; or
                    (ii) an amount based on a formula determined by the
                Administrator; or
                (D) if the eligible entity has not yet opened as of the
            date of application for a grant under subsection (c), but has
            incurred expenses described in subsection (c)(5)(A) as of the
            date of enactment of this section--
                    (i) the amount of those expenses; or
                    (ii) an amount based on a formula determined by the
                Administrator.
        For purposes of this paragraph, the pandemic-related revenue losses
        for an eligible entity shall be reduced by any amounts received
        from a covered loan made under paragraph (36) or (37) of section
        7(a) of the Small Business Act (15 U.S.C. 636(a)) in 2020 or 2021.
            (8) Payroll costs.--The term ``payroll costs'' has the meaning
        given the term in section 7(a)(36)(A) of the Small Business Act (15
        U.S.C. 636(a)(36)(A)), except that such term shall not include--
                (A) qualified wages (as defined in subsection (c)(3) of
            section 2301 of the CARES Act) taken into account in
            determining the credit allowed under such section 2301; or
                (B) premiums taken into account in determining the credit
            allowed under section 6432 of the Internal Revenue Code of
            1986.
            (9) Publicly-traded company.--The term ``publicly-traded
        company'' means an entity that is majority owned or controlled by
        an entity that is an issuer, the securities of which are listed on
        a national securities exchange under section 6 of the Securities
        Exchange Act of 1934 (15 U.S.C. 78f).
            (10) Tribally-owned concern.--The term ``Tribally-owned
        concern'' has the meaning given the term in section 124.3 of title
        13, Code of Federal Regulations, or any successor regulation.
        (b) Restaurant Revitalization Fund.--
            (1) In general.--There is established in the Treasury of the
        United States a fund to be known as the Restaurant Revitalization
        Fund.
            (2) Appropriations.--
                (A) In general.--In addition to amounts otherwise
            available, there is appropriated to the Restaurant
            Revitalization Fund for fiscal year 2021, out of any money in
            the Treasury not otherwise appropriated, $28,600,000,000, to
            remain available until expended.
                (B) Distribution.--
                    (i) In general.--Of the amounts made available under
                subparagraph (A)--

                        (I) $5,000,000,000 shall be available to eligible
                    entities with gross receipts during 2019 of not more
                    than $500,000; and
                        (II) $23,600,000,000 shall be available to the
                    Administrator to award grants under subsection (c) in
                    an equitable manner to eligible entities of different
                    sizes based on annual gross receipts.

                    (ii) Adjustments.--The Administrator may make
                adjustments as necessary to the distribution of funds under
                clause (i)(II) based on demand and the relative local costs
                in the markets in which eligible entities operate.
                (C) Grants after initial period.--Notwithstanding
            subparagraph (B), on and after the date that is 60 days after
            the date of enactment of this section, or another period of
            time determined by the Administrator, the Administrator may
            make grants using amounts appropriated under subparagraph (A)
            to any eligible entity regardless of the annual gross receipts
            of the eligible entity.
            (3) Use of funds.--The Administrator shall use amounts in the
        Fund to make grants described in subsection (c).
        (c) Restaurant Revitalization Grants.--
            (1) In general.--Except as provided in subsection (b) and
        paragraph (3), the Administrator shall award grants to eligible
        entities in the order in which applications are received by the
        Administrator.
            (2) Application.--
                (A) Certification.--An eligible entity applying for a grant
            under this subsection shall make a good faith certification
            that--
                    (i) the uncertainty of current economic conditions
                makes necessary the grant request to support the ongoing
                operations of the eligible entity; and
                    (ii) the eligible entity has not applied for or
                received a grant under section 324 of the Economic Aid to
                Hard-Hit Small Businesses, Nonprofits, and Venues Act
                (title III of division N of Public Law 116-260).
                (B) Business identifiers.--In accepting applications for
            grants under this subsection, the Administrator shall
            prioritize the ability of each applicant to use their existing
            business identifiers over requiring other forms of registration
            or identification that may not be common to their industry and
            imposing additional burdens on applicants.
            (3) Priority in awarding grants.--
                (A) In general.--During the initial 21-day period in which
            the Administrator awards grants under this subsection, the
            Administrator shall prioritize awarding grants to eligible
            entities that are small business concerns owned and controlled
            by women (as defined in section 3(n) of the Small Business Act
            (15 U.S.C. 632(n))), small business concerns owned and
            controlled by veterans (as defined in section 3(q) of such Act
            (15 U.S.C. 632(q))), or socially and economically disadvantaged
            small business concerns (as defined in section 8(a)(4)(A) of
            the Small Business Act (15 U.S.C. 637(a)(4)(A))). The
            Administrator may take such steps as necessary to ensure that
            eligible entities described in this subparagraph have access to
            grant funding under this section after the end of such 21-day
            period.
                (B) Certification.--For purposes of establishing priority
            under subparagraph (A), an applicant shall submit a self-
            certification of eligibility for priority with the grant
            application.
            (4) Grant amount.--
                (A) Aggregate maximum amount.--The aggregate amount of
            grants made to an eligible entity and any affiliated businesses
            of the eligible entity under this subsection--
                    (i) shall not exceed $10,000,000; and
                    (ii) shall be limited to $5,000,000 per physical
                location of the eligible entity.
                (B) Determination of grant amount.--
                    (i) In general.--Except as provided in this paragraph,
                the amount of a grant made to an eligible entity under this
                subsection shall be equal to the pandemic-related revenue
                loss of the eligible entity.
                    (ii) Return to treasury.--Any amount of a grant made
                under this subsection to an eligible entity based on
                estimated receipts that is greater than the actual gross
                receipts of the eligible entity in 2020 shall be returned
                to the Treasury.
            (5) Use of funds.--During the covered period, an eligible
        entity that receives a grant under this subsection may use the
        grant funds for the following expenses incurred as a direct result
        of, or during, the COVID-19 pandemic:
                (A) Payroll costs.
                (B) Payments of principal or interest on any mortgage
            obligation (which shall not include any prepayment of principal
            on a mortgage obligation).
                (C) Rent payments, including rent under a lease agreement
            (which shall not include any prepayment of rent).
                (D) Utilities.
                (E) Maintenance expenses, including--
                    (i) construction to accommodate outdoor seating; and
                    (ii) walls, floors, deck surfaces, furniture, fixtures,
                and equipment.
                (F) Supplies, including protective equipment and cleaning
            materials.
                (G) Food and beverage expenses that are within the scope of
            the normal business practice of the eligible entity before the
            covered period.
                (H) Covered supplier costs, as defined in section 7A(a) of
            the Small Business Act (as redesignated, transferred, and
            amended by section 304(b) of the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (Public Law 116-260)).
                (I) Operational expenses.
                (J) Paid sick leave.
                (K) Any other expenses that the Administrator determines to
            be essential to maintaining the eligible entity.
            (6) Returning funds.--If an eligible entity that receives a
        grant under this subsection fails to use all grant funds or
        permanently ceases operations on or before the last day of the
        covered period, the eligible entity shall return to the Treasury
        any funds that the eligible entity did not use for the allowable
        expenses under paragraph (5).
    SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.
        (a) Definitions.--In this section:
            (1) Administration.--The term ``Administration'' means the
        Small Business Administration.
            (2) Administrator.--The term ``Administrator'' means the
        Administrator of the Small Business Administration.
            (3) Community navigator services.--The term ``community
        navigator services'' means the outreach, education, and technical
        assistance provided by community navigators that target eligible
        businesses to increase awareness of, and participation in, programs
        of the Small Business Administration.
            (4) Community navigator.--The term ``community navigator''
        means a community organization, community financial institution as
        defined in section 7(a)(36)(A) of the Small Business Act (15 U.S.C.
        636(a)(36)(A)), or other private nonprofit organization engaged in
        the delivery of community navigator services.
            (5) Eligible business.--The term ``eligible business'' means
        any small business concern, with priority for small business
        concerns owned and controlled by women (as defined in section 3(n)
        of the Small Business Act (15 U.S.C. 632(n))), small business
        concerns owned and controlled by veterans (as defined in section
        3(q) of such Act (15 U.S.C. 632(q))), and socially and economically
        disadvantaged small business concerns (as defined in section
        8(a)(4)(A) of the Small Business Act (15 U.S.C. 637(a)(4)(A))).
            (6) Private nonprofit organization.--The term ``private
        nonprofit organization'' means an entity that is described in
        section 501(c) of the Internal Revenue Code of 1986 and exempt from
        tax under section 501(a) of such Code.
            (7) Resource partner.--The term ``resource partner'' means--
                (A) a small business development center (as defined in
            section 3 of the Small Business Act (15 U.S.C. 632));
                (B) a women's business center (as described in section 29
            of the Small Business Act (15 U.S.C. 656)); and
                (C) a chapter of the Service Corps of Retired Executives
            (as defined in section 8(b)(1)(B) of the Act (15 U.S.C.
            637(b)(1)(B))).
            (8) Small business concern.--The term ``small business
        concern'' has the meaning given under section 3 of the Small
        Business Act (15 U.S.C. 632).
            (9) State.--The term ``State'' means a State of the United
        States, the District of Columbia, the Commonwealth of Puerto Rico,
        the Virgin Islands, American Samoa, the Commonwealth of the
        Northern Mariana Islands, and Guam, or an agency, instrumentality,
        or fiscal agent thereof.
            (10) Unit of general local government.--The term ``unit of
        general local government'' means a county, city, town, village, or
        other general purpose political subdivision of a State.
        (b) Community Navigator Pilot Program.--
            (1) In general.--The Administrator of the Small Business
        Administration shall establish a Community Navigator pilot program
        to make grants to, or enter into contracts or cooperative
        agreements with, private nonprofit organizations, resource
        partners, States, Tribes, and units of local government to ensure
        the delivery of free community navigator services to current or
        prospective owners of eligible businesses in order to improve
        access to assistance programs and resources made available because
        of the COVID-19 pandemic by Federal, State, Tribal, and local
        entities.
            (2) Appropriations.--In addition to amounts otherwise
        available, there is appropriated to the Administrator for fiscal
        year 2021, out of any money in the Treasury not otherwise
        appropriated, $100,000,000, to remain available until September 30,
        2022, for carrying out this subsection.
        (c) Outreach and Education.--
            (1) Promotion.--The Administrator shall develop and implement a
        program to promote community navigator services to current or
        prospective owners of eligible businesses.
            (2) Call center.--The Administrator shall establish a telephone
        hotline to offer information about Federal programs to assist
        eligible businesses and offer referral services to resource
        partners, community navigators, potential lenders, and other
        persons that the Administrator determines appropriate for current
        or prospective owners of eligible businesses.
            (3) Outreach.--The Administrator shall--
                (A) conduct outreach and education, in the 10 most commonly
            spoken languages in the United States, to current or
            prospective owners of eligible businesses on community
            navigator services and other Federal programs to assist
            eligible businesses;
                (B) improve the website of the Administration to describe
            such community navigator services and other Federal programs;
            and
                (C) implement an education campaign by advertising in media
            targeted to current or prospective owners of eligible
            businesses.
            (4) Appropriations.--In addition to amounts otherwise
        available, there is appropriated to the Administrator for fiscal
        year 2021, out of any money in the Treasury not otherwise
        appropriated, $75,000,000, to remain available until September 30,
        2022, for carrying out this subsection.
        (d) Sunset.--The authority of the Administrator to make grants
    under this section shall terminate on December 31, 2025.
    SEC. 5005. SHUTTERED VENUE OPERATORS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,250,000,000, to remain available until
    expended, to carry out section 324 of the Economic Aid to Hard-Hit
    Small Businesses, Nonprofits, and Venues Act (title III of division N
    of Public Law 116-260), of which $500,000 shall be used to provide
    technical assistance to help applicants access the System for Award
    Management (or any successor thereto) or to assist applicants with an
    alternative grant application system.
        (b) Reduction of Shuttered Venues Assistance for New PPP
    Recipients.--Section 324 of the Economic Aid to Hard-Hit Small
    Businesses, Nonprofits, and Venues Act (title III of division N of
    Public Law 116-260), is amended--
            (1) in subsection (a)(1)(A)(vi)--
                (A) by striking subclause (III);
                (B) by redesignating subclause (IV) as subclause (III); and
                (C) in subclause (III), as so redesignated, by striking
            ``subclauses (I), (II), and (III)'' and inserting ``subclauses
            (I) and (II)''; and
            (2) in subsection (c)(1)--
                (A) in subparagraph (A), in the matter preceding clause
            (i), by striking ``A grant'' and inserting ``Subject to
            subparagraphs (B) and (C), a grant''; and
                (B) by adding at the end the following:
                ``(C) Reduction for recipients of new ppp loans.--
                    ``(i) In general.--The otherwise applicable amount of a
                grant under subsection (b)(2) to an eligible person or
                entity shall be reduced by the total amount of loans
                guaranteed under paragraph (36) or (37) of section 7(a) of
                the Small Business Act (15 U.S.C. 636(a)) that are received
                on or after December 27, 2020 by the eligible person or
                entity.
                    ``(ii) Application to governmental entities.--For
                purposes of applying clause (i) to an eligible person or
                entity owned by a State or a political subdivision of a
                State, the relevant entity--

                        ``(I) shall be the eligible person or entity; and
                        ``(II) shall not include entities of the State or
                    political subdivision other than the eligible person or
                    entity.''.

    SEC. 5006. DIRECT APPROPRIATIONS.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, to remain available
    until expended--
            (1) $840,000,000 for administrative expenses, including to
        prevent, prepare for, and respond to the COVID-19 pandemic,
        domestically or internationally, including administrative expenses
        related to paragraphs (36) and (37) of section 7(a) of the Small
        Business Act, section 324 of the Economic Aid to Hard-Hit Small
        Businesses, Nonprofits, and Venues Act (title III of division N of
        Public Law 116-260), section 5002 of this title, and section 5003
        of this title; and
            (2) $460,000,000 to carry out the disaster loan program
        authorized by section 7(b) of the Small Business Act (15 U.S.C.
        636(b)), of which $70,000,000 shall be for the cost of direct loans
        authorized by such section and $390,000,000 shall be for
        administrative expenses to carry out such program.
        (b) Inspector General.--In addition to amounts otherwise available,
    there is appropriated to the Inspector General of the Small Business
    Administration for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $25,000,000, to remain available until
    expended, for necessary expenses of the Office of Inspector General.

              TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

    SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.
        (a) Economic Development Administration Appropriation.--In addition
    to amounts otherwise available, there is appropriated for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $3,000,000,000, to remain available until September 30, 2022, to the
    Department of Commerce for economic adjustment assistance as authorized
    by sections 209 and 703 of the Public Works and Economic Development
    Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and
    respond to coronavirus and for necessary expenses for responding to
    economic injury as a result of coronavirus.
        (b) Of the funds provided by this section, up to 2 percent shall be
    used for Federal costs to administer such assistance utilizing
    temporary Federal personnel as may be necessary consistent with the
    requirements applicable to such administrative funding in fiscal year
    2020 to prevent, prepare for, and respond to coronavirus and which
    shall remain available until September 30, 2027.
        (c) Of the funds provided by this section, 25 percent shall be for
    assistance to States and communities that have suffered economic injury
    as a result of job and gross domestic product losses in the travel,
    tourism, or outdoor recreation sectors.
    SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE COVID-19
    PANDEMIC.
        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Environmental Protection Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until expended, to address health
    outcome disparities from pollution and the COVID-19 pandemic, of
    which--
            (1) $50,000,000, shall be for grants, contracts, and other
        agency activities that identify and address disproportionate
        environmental or public health harms and risks in minority
        populations or low-income populations under--
                (A) section 103(b) of the Clean Air Act (42 U.S.C.
            7403(b));
                (B) section 1442 of the Safe Drinking Water Act (42 U.S.C.
            300j-1);
                (C) section 104(k)(7)(A) of the Comprehensive Environmental
            Response, Compensation, and Liability Act of 1980 (42 U.S.C.
            9604(k)(7)(A)); and
                (D) sections 791 through 797 of the Energy Policy Act of
            2005 (42 U.S.C. 16131 through 16137); and
            (2) $50,000,000 shall be for grants and activities authorized
        under subsections (a) through (c) of section 103 of the Clean Air
        Act (42 U.S.C. 7403) and grants and activities authorized under
        section 105 of such Act (42 U.S.C. 7405).
        (b) Administration of Funds.--
            (1) Of the funds made available pursuant to subsection (a)(1),
        the Administrator shall reserve 2 percent for administrative costs
        necessary to carry out activities funded pursuant to such
        subsection.
            (2) Of the funds made available pursuant to subsection (a)(2),
        the Administrator shall reserve 5 percent for activities funded
        pursuant to such subsection other than grants.
    SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.
        (a) Inspection, Interdiction, and Research Related to Certain
    Species and COVID-19.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $95,000,000 to remain available
    until expended, to carry out the provisions of the Fish and Wildlife
    Act of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife
    Coordination Act (16 U.S.C. 661 et seq.) through direct expenditure,
    contracts, and grants, of which--
            (1) $20,000,000 shall be for wildlife inspections,
        interdictions, investigations, and related activities, and for
        efforts to address wildlife trafficking;
            (2) $30,000,000 shall be for the care of captive species listed
        under the Endangered Species Act of 1973, for the care of rescued
        and confiscated wildlife, and for the care of Federal trust species
        in facilities experiencing lost revenues due to COVID-19; and
            (3) $45,000,000 shall be for research and extension activities
        to strengthen early detection, rapid response, and science-based
        management to address wildlife disease outbreaks before they become
        pandemics and strengthen capacity for wildlife health monitoring to
        enhance early detection of diseases that have capacity to jump the
        species barrier and pose a risk in the United States, including the
        development of a national wildlife disease database.
        (b) Lacey Act Provisions.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until expended, to carry out the provisions of section 42(a)
    of title 18, United States Code, and the Lacey Act Amendments of 1981
    (16 U.S.C. 3371-3378).

         TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
                 Subtitle A--Transportation and Infrastructure

    SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.
        (a) Northeast Corridor Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $970,388,160, to
    remain available until September 30, 2024, for grants as authorized
    under section 11101(a) of the FAST Act (Public Law 114-94) to prevent,
    prepare for, and respond to coronavirus.
        (b) National Network Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $729,611,840, to
    remain available until September 30, 2024, for grants as authorized
    under section 11101(b) of the FAST Act (Public Law 114-94) to prevent,
    prepare for, and respond to coronavirus.
        (c) Long-distance Service Restoration and Employee Recalls.--Not
    less than $165,926,000 of the aggregate amounts made available under
    subsections (a) and (b) shall be for use by the National Railroad
    Passenger Corporation to--
            (1) restore, not later than 90 days after the date of enactment
        of this Act, the frequency of rail service on long-distance routes
        (as defined in section 24102 of title 49, United States Code) that
        the National Railroad Passenger Corporation reduced the frequency
        of on or after July 1, 2020, and continue to operate such service
        at such frequency; and
            (2) recall and manage employees furloughed on or after October
        1, 2020, as a result of efforts to prevent, prepare for, and
        respond to coronavirus.
        (d) Use of Funds in Lieu of Capital Payments.--Not less than
    $109,805,000 of the aggregate amounts made available under subsections
    (a) and (b)--
            (1) shall be for use by the National Railroad Passenger
        Corporation in lieu of capital payments from States and commuter
        rail passenger transportation providers that are subject to the
        cost allocation policy under section 24905(c) of title 49, United
        States Code; and
            (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) of
        title 49, United States Code, such amounts do not constitute cross-
        subsidization of commuter rail passenger transportation.
        (e) Use of Funds for State Payments for State-supported Routes.--
            (1) In general.--Of the amounts made available under subsection
        (b), $174,850,000 shall be for use by the National Railroad
        Passenger Corporation to offset amounts required to be paid by
        States for covered State-supported routes.
            (2) Funding share.--The share of funding provided under
        paragraph (1) with respect to a covered State-supported route shall
        be distributed as follows:
                (A) Each covered State-supported route shall receive 7
            percent of the costs allocated to the route in fiscal year 2019
            under the cost allocation methodology adopted pursuant to
            section 209 of the Passenger Rail Investment and Improvement
            Act of 2008 (Public Law 110-432).
                (B) Any remaining amounts after the distribution described
            in subparagraph (A) shall be apportioned to each covered State-
            supported route in proportion to the passenger revenue of such
            route and other revenue allocated to such route in fiscal year
            2019 divided by the total passenger revenue and other revenue
            allocated to all covered State-supported routes in fiscal year
            2019.
            (3) Covered state-supported route defined.--In this subsection,
        the term ``covered State-supported route'' means a State-supported
        route, as such term is defined in section 24102 of title 49, United
        States Code, but does not include a State-supported route for which
        service was terminated on or before February 1, 2020.
        (f) Use of Funds for Debt Repayment or Prepayment.--Not more than
    $100,885,000 of the aggregate amounts made available under subsections
    (a) and (b) shall be--
            (1) for the repayment or prepayment of debt incurred by the
        National Railroad Passenger Corporation under financing
        arrangements entered into prior to the date of enactment of this
        Act; and
            (2) to pay required reserves, costs, and fees related to such
        debt, including for loans from the Department of Transportation and
        loans that would otherwise have been paid from National Railroad
        Passenger Corporation revenues.
        (g) Project Management Oversight.--Not more than $2,000,000 of the
    aggregate amounts made available under subsections (a) and (b) shall be
    for activities authorized under section 11101(c) of the FAST Act
    (Public Law 114-94).
    SEC. 7102. RELIEF FOR AIRPORTS.
        (a) In General.--
            (1) In general.--In addition to amounts otherwise available,
        there is appropriated for fiscal year 2021, out of any funds in the
        Treasury not otherwise appropriated, $8,000,000,000, to remain
        available until September 30, 2024, for assistance to sponsors of
        airports, as such terms are defined in section 47102 of title 49,
        United States Code, to be made available to prevent, prepare for,
        and respond to coronavirus.
            (2) Requirements and limitations.--Amounts made available under
        this section--
                (A) may not be used for any purpose not directly related to
            the airport; and
                (B) may not be provided to any airport that was allocated
            in excess of 4 years of operating funds to prevent, prepare
            for, and respond to coronavirus in fiscal year 2020.
        (b) Allocations.--The following terms shall apply to the amounts
    made available under this section:
            (1) Operating expenses and debt service payments.--
                (A) In general.--Not more than $6,492,000,000 shall be made
            available for primary airports, as such term is defined in
            section 47102 of title 49, United States Code, and certain
            cargo airports, for costs related to operations, personnel,
            cleaning, sanitization, janitorial services, combating the
            spread of pathogens at the airport, and debt service payments.
                (B) Distribution.-- Amounts made available under this
            paragraph--
                    (i) shall not be subject to the reduced apportionments
                under section 47114(f) of title 49, United States Code;
                    (ii) shall first be apportioned as set forth in
                sections 47114(c)(1)(A), 47114(c)(1)(C)(i),
                47114(c)(1)(C)(ii), 47114(c)(2)(A), 47114(c)(2)(B), and
                47114(c)(2)(E) of title 49, United States Code; and
                    (iii) shall not be subject to a maximum apportionment
                limit set forth in section 47114(c)(1)(B) of title 49,
                United States Code.
                (C) Remaining amounts.--Any amount remaining after
            distribution under subparagraph (B) shall be distributed to the
            sponsor of each primary airport (as such term is defined in
            section 47102 of title 49, United States Code) based on each
            such primary airport's passenger enplanements compared to the
            total passenger enplanements of all such primary airports in
            calendar year 2019.
            (2) Federal share for development projects.--
                (A) In general.--Not more than $608,000,000 allocated under
            subsection (a)(1) shall be available to pay a Federal share of
            100 percent of the costs for any grant awarded in fiscal year
            2021, or in fiscal year 2020 with less than a 100-percent
            Federal share, for an airport development project (as such term
            is defined in section 47102 of title 49).
                (B) Remaining amounts.--Any amount remaining under this
            paragraph shall be distributed as described in paragraph
            (1)(C).
            (3) Nonprimary airports.--
                (A) In general.--Not more than $100,000,000 shall be made
            available for general aviation and commercial service airports
            that are not primary airports (as such terms are defined in
            section 47102 of title 49, United States Code) for costs
            related to operations, personnel, cleaning, sanitization,
            janitorial services, combating the spread of pathogens at the
            airport, and debt service payments.
                (B) Distribution.--Amounts made available under this
            paragraph shall be apportioned to each non-primary airport
            based on the categories published in the most current National
            Plan of Integrated Airport Systems, reflecting the percentage
            of the aggregate published eligible development costs for each
            such category, and then dividing the allocated funds evenly
            among the eligible airports in each category, rounding up to
            the nearest thousand dollars.
                (C) Remaining amounts.--Any amount remaining under this
            paragraph shall be distributed as described in paragraph
            (1)(C).
            (4) Airport concessions.--
                (A) In general.--Not more than $800,000,000 shall be made
            available for sponsors of primary airports to provide relief
            from rent and minimum annual guarantees to airport concessions,
            of which at least $640,000,000 shall be available to provide
            relief to eligible small airport concessions and of which at
            least $160,000,000 shall be available to provide relief to
            eligible large airport concessions located at primary airports.
                (B) Distribution.--The amounts made available for each set-
            aside in this paragraph shall be distributed to the sponsor of
            each primary airport (as such term is defined in section 47102
            of title 49, United States Code) based on each such primary
            airport's passenger enplanements compared to the total
            passenger enplanements of all such primary airports in calendar
            year 2019.
                (C) Conditions.--As a condition of approving a grant under
            this paragraph--
                    (i) the sponsor shall provide such relief from the date
                of enactment of this Act until the sponsor has provided
                relief equaling the total grant amount, to the extent
                practicable and to the extent permissible under State laws,
                local laws, and applicable trust indentures; and
                    (ii) for each set-aside, the sponsor shall provide
                relief from rent and minimum annual guarantee obligations
                to each eligible airport concession in an amount that
                reflects each eligible airport concession's proportional
                share of the total amount of the rent and minimum annual
                guarantees of those eligible airport concessions at such
                airport.
        (c) Administration.--
            (1) Administrative expenses.--The Administrator of the Federal
        Aviation Administration may retain up to 0.1 percent of the funds
        provided under this section to fund the award of, and oversight by
        the Administrator of, grants made under this section.
            (2) Workforce retention requirements.--
                (A) Required retention.--As a condition for receiving funds
            provided under this section, an airport shall continue to
            employ, through September 30, 2021, at least 90 percent of the
            number of individuals employed (after making adjustments for
            retirements or voluntary employee separations) by the airport
            as of March 27, 2020.
                (B) Waiver of retention requirement.--The Secretary shall
            waive the workforce retention requirement if the Secretary
            determines that--
                    (i) the airport is experiencing economic hardship as a
                direct result of the requirement; or
                    (ii) the requirement reduces aviation safety or
                security.
                (C) Exception.--The workforce retention requirement shall
            not apply to nonhub airports or nonprimary airports receiving
            funds under this section.
                (D) Noncompliance.--Any financial assistance provided under
            this section to an airport that fails to comply with the
            workforce retention requirement described in subparagraph (A),
            and does not otherwise qualify for a waiver or exception under
            this paragraph, shall be subject to clawback by the Secretary.
        (d) Definitions.--In this section:
            (1) Eligible large airport concession.--The term ``eligible
        large airport concession'' means a concession (as defined in
        section 23.3 of title 49, Code of Federal Regulations), that is in-
        terminal and has maximum gross receipts, averaged over the previous
        three fiscal years, of more than $56,420,000.
            (2) Eligible small airport concession.--The term ``eligible
        small airport concession'' means a concession (as defined in
        section 23.3 of title 49, Code of Federal Regulations), that is in-
        terminal and--
                (A) a small business with maximum gross receipts, averaged
            over the previous 3 fiscal years, of less than $56,420,000; or
                (B) is a joint venture (as defined in section 23.3 of title
            49, Code of Federal Regulations).
    SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.
        (a) Establishment; Appropriation.--There is established in the
    Federal Aviation Administration the Emergency FAA Employee Leave Fund
    (in this section referred to as the ``Fund''), to be administered by
    the Administrator of the Federal Aviation Administration, for the
    purposes set forth in subsection (b). In addition to amounts otherwise
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $9,000,000, which shall be
    deposited into the Fund and remain available through September 30,
    2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administrator for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
            (1) is subject to a Federal, State, or local quarantine or
        isolation order related to COVID-19;
            (2) has been advised by a health care provider to self-
        quarantine due to concerns related to COVID-19;
            (3) is caring for an individual who is subject to such an order
        or has been so advised;
            (4) is experiencing symptoms of COVID-19 and seeking a medical
        diagnosis;
            (5) is caring for a son or daughter of such employee if the
        school or place of care of the son or daughter has been closed, if
        the school of such son or daughter requires or makes optional a
        virtual learning instruction model or requires or makes optional a
        hybrid of in-person and virtual learning instruction models, or the
        child care provider of such son or daughter is unavailable, due to
        COVID-19 precautions;
            (6) is experiencing any other substantially similar condition;
            (7) is caring for a family member with a mental or physical
        disability or who is 55 years of age or older and incapable of
        self-care, without regard to whether another individual other than
        the employee is available to care for such family member, if the
        place of care for such family member is closed or the direct care
        provider is unavailable due to COVID-19; or
            (8) is obtaining immunization related to COVID-19 or is
        recovering from any injury, disability, illness, or condition
        related to such immunization.
        (c) Limitations.--
            (1) Period of availability.--Paid leave under this section may
        only be provided to and used by an employee of the Administration
        during the period beginning on the date of enactment of this
        section and ending on September 30, 2021.
            (2) Total hours; amount.--Paid leave under this section--
                (A) shall be provided to an employee of the Administration
            in an amount not to exceed 600 hours of paid leave for each
            full-time employee, and in the case of a part-time employee,
            employee on an uncommon tour of duty, or employee with a
            seasonal work schedule, in an amount not to exceed the
            proportional equivalent of 600 hours to the extent amounts in
            the Fund remain available for reimbursement;
                (B) shall be paid at the same hourly rate as other leave
            payments; and
                (C) may not be provided to an employee if the leave would
            result in payments greater than $2,800 in aggregate for any
            biweekly pay period for a full-time employee, or a
            proportionally equivalent biweekly limit for a part-time
            employee.
            (3) Relationship to other leave.--Paid leave under this
        section--
                (A) is in addition to any other leave provided to an
            employee of the Administration; and
                (B) may not be used by an employee of the Administration
            concurrently with any other paid leave.
            (4) Calculation of retirement benefit.--Any paid leave provided
        to an employee of the Administration under this section shall
        reduce the total service used to calculate any Federal civilian
        retirement benefit.
    SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.
        (a) Establishment; Appropriation.--There is established in the
    Transportation Security Administration (in this section referred to as
    the ``Administration'') the Emergency TSA Employee Leave Fund (in this
    section referred to as the ``Fund''), to be administered by the
    Administrator of the Administration, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $13,000,000, which shall be deposited into the
    Fund and remain available through September 30, 2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administration for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
            (1) is subject to a Federal, State, or local quarantine or
        isolation order related to COVID-19;
            (2) has been advised by a health care provider to self-
        quarantine due to concerns related to COVID-19;
            (3) is caring for an individual who is subject to such an order
        or has been so advised;
            (4) is experiencing symptoms of COVID-19 and seeking a medical
        diagnosis;
            (5) is caring for a son or daughter of such employee if the
        school or place of care of the son or daughter has been closed, if
        the school of such son or daughter requires or makes optional a
        virtual learning instruction model or requires or makes optional a
        hybrid of in-person and virtual learning instruction models, or the
        child care provider of such son or daughter is unavailable, due to
        COVID-19 precautions;
            (6) is experiencing any other substantially similar condition;
            (7) is caring for a family member with a mental or physical
        disability or who is 55 years of age or older and incapable of
        self-care, without regard to whether another individual other than
        the employee is available to care for such family member, if the
        place of care for such family member is closed or the direct care
        provider is unavailable due to COVID-19; or
            (8) is obtaining immunization related to COVID-19 or is
        recovering from any injury, disability, illness, or condition
        related to such immunization.
        (c) Limitations.--
            (1) Period of availability.--Paid leave under this section may
        only be provided to and used by an employee of the Administration
        during the period beginning on the date of enactment of this
        section and ending on September 30, 2021.
            (2) Total hours; amount.--Paid leave under this section--
                (A) shall be provided to an employee of the Administration
            in an amount not to exceed 600 hours of paid leave for each
            full-time employee, and in the case of a part-time employee,
            employee on an uncommon tour of duty, or employee with a
            seasonal work schedule, in an amount not to exceed the
            proportional equivalent of 600 hours to the extent amounts in
            the Fund remain available for reimbursement;
                (B) shall be paid at the same hourly rate as other leave
            payments; and
                (C) may not be provided to an employee if the leave would
            result in payments greater than $2,800 in aggregate for any
            biweekly pay period for a full-time employee, or a
            proportionally equivalent biweekly limit for a part-time
            employee.
            (3) Relationship to other leave.--Paid leave under this
        section--
                (A) is in addition to any other leave provided to an
            employee of the Administration; and
                (B) may not be used by an employee of the Administration
            concurrently with any other paid leave.
            (4) Calculation of retirement benefit.--Any paid leave provided
        to an employee of the Administration under this section shall
        reduce the total service used to calculate any Federal civilian
        retirement benefit.

               Subtitle B--Aviation Manufacturing Jobs Protection

    SEC. 7201. DEFINITIONS.
        In this subtitle:
            (1) Eligible employee group.--The term ``eligible employee
        group'' means the portion of an employer's United States workforce
        that--
                (A) does not exceed 25 percent of the employer's total
            United States workforce as of April 1, 2020; and
                (B) contains only employees with a total compensation level
            of $200,000 or less per year; and
                (C) is engaged in aviation manufacturing activities and
            services, or maintenance, repair, and overhaul activities and
            services.
            (2) Aviation manufacturing company.--The term ``aviation
        manufacturing company'' means a corporation, firm, or other
        business entity--
                (A) that--
                    (i) actively manufactures an aircraft, aircraft engine,
                propeller, or a component, part, or systems of an aircraft
                or aircraft engine under a Federal Aviation Administration
                production approval;
                    (ii) holds a certificate issued under part 145 of title
                14, Code of Federal Regulations, for maintenance, repair,
                and overhaul of aircraft, aircraft engines, components, or
                propellers; or
                    (iii) operates a process certified to SAE AS9100
                related to the design, development, or provision of an
                aviation product or service, including a part, component,
                or assembly;
                (B) which--
                    (i) is established, created, or organized in the United
                States or under the laws of the United States; and
                    (ii) has significant operations in, and a majority of
                its employees engaged in aviation manufacturing activities
                and services, or maintenance, repair, and overhaul
                activities and services based in the United States;
                (C) which has involuntarily furloughed or laid off at least
            10 percent of its workforce in 2020 as compared to 2019 or has
            experienced at least a 15 percent decline in 2020 revenues as
            compared to 2019;
                (D) that, as supported by sworn financial statements or
            other appropriate data, has identified the eligible employee
            group and the amount of total compensation level for the
            eligible employee group;
                (E) that agrees to provide private contributions and
            maintain the total compensation level for the eligible employee
            group for the duration of an agreement under this subtitle;
                (F) that agrees to provide immediate notice and
            justification to the Secretary of involuntary furloughs or
            layoffs exceeding 10 percent of the workforce that is not
            included in an eligible employee group for the duration of an
            agreement and receipt of public contributions under this
            subtitle;
                (G) that has not conducted involuntary furloughs or reduced
            pay rates or benefits for the eligible employee group, subject
            to the employer's right to discipline or terminate an employee
            in accordance with employer policy, between the date of
            application and the date on which such a corporation, firm, or
            other business entity enters into an agreement with the
            Secretary under this subtitle; and
                (H) that--
                    (i) in the case of a corporation, firm, or other
                business entity including any parent company or subsidiary
                of such a corporation, firm, or other business entity, that
                holds any type or production certificate or similar
                authorization issued under section 44704 of title 49,
                United States Code, with respect to a transport-category
                airplane covered under part 25 of title 14, Code of Federal
                Regulations, certificated with a passenger seating capacity
                of 50 or more, agrees to refrain from conducting
                involuntary layoffs or furloughs, or reducing pay rates and
                benefits, for the eligible employee group, subject to the
                employer's right to discipline or terminate an employee in
                accordance with employer policy from the date of agreement
                until September 30, 2021, or the duration of the agreement
                and receipt of public contributions under this subtitle,
                whichever period ends later; or
                    (ii) in the case of corporation, firm, or other
                business entity not specified under subparagraph (i),
                agrees to refrain from conducting involuntary layoffs or
                furloughs, or reducing pay rates and benefits, for the
                eligible employee group, subject to the employer's right to
                discipline or terminate an employee in accordance with
                employer policy for the duration of the agreement and
                receipt of public contributions under this subtitle.
            (3) Employee.--The term ``employee'' has the meaning given that
        term in section 3 of the Fair Labor Standards Act of 1938 (29
        U.S.C. 203).
            (4) Employer.--The term ``employer'' means an aviation
        manufacturing company that is an employer (as defined in section 3
        of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)).
            (5) Private contribution.--The term ``private contribution''
        means the contribution funded by the employer under this subtitle
        to maintain 50 percent of the eligible employee group's total
        compensation level, and combined with the public contribution, is
        sufficient to maintain the total compensation level for the
        eligible employee group as of April 1, 2020.
            (6) Public contribution.--The term ``public contribution''
        means the contribution funded by the Federal Government under this
        subtitle to provide 50 percent of the eligible employees group's
        total compensation level, and combined with the private
        contribution, is sufficient to maintain the total compensation
        level for those in the eligible employee group as of April 1, 2020.
            (7) Secretary.--The term ``Secretary'' means the Secretary of
        Transportation.
            (8) Total compensation level.--The term ``total compensation
        level'' means the level of total base compensation and benefits
        being provided to an eligible employee group employee, excluding
        overtime and premium pay, and excluding any Federal, State, or
        local payroll taxes paid, as of April 1, 2020.
    SEC. 7202. PAYROLL SUPPORT PROGRAM.
        (a) In General.--The Secretary shall establish a payroll support
    program and enter into agreements with employers who meet the
    eligibility criteria specified in subsection (b) and are not ineligible
    under subsection (c), to provide public contributions to supplement
    compensation of an eligible employee group. There is appropriated for
    fiscal year 2021, out of amounts in the Treasury not otherwise
    appropriated, $3,000,000,000, to remain available until September 30,
    2023, for the Secretary to carry out the payroll support program
    authorized under the preceding sentence for which 1 percent of the
    funds may be used for implementation costs and administrative expenses.
        (b) Eligibility.--The Secretary shall enter into an agreement and
    provide public contributions, for a term no longer than 6 months,
    solely with an employer that agrees to use the funds received under an
    agreement exclusively for the continuation of employee wages, salaries,
    and benefits, to maintain the total compensation level for the eligible
    employee group as of April 1, 2020 for the duration of the agreement,
    and to facilitate the retention, rehire, or recall of employees of the
    employer, except that such funds may not be used for back pay of
    returning rehired or recalled employees.
        (c) Ineligibility.--The Secretary may not enter into any agreement
    under this section with an employer who was allowed a credit under
    section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately
    preceding calendar quarter ending before such agreement is entered
    into, who received financial assistance under section 4113 of the CARES
    Act (15 U.S.C. 9073), or who is currently expending financial
    assistance under the paycheck protection program established under
    section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), as
    of the date the employer submits an application under the payroll
    support program established under subsection (a).
        (d) Reductions.--To address any shortfall in assistance that would
    otherwise be provided under this subtitle, the Secretary shall reduce,
    on a pro rata basis, the financial assistance provided under this
    subtitle.
        (e) Agreement Deadline.--No agreement may be entered into by the
    Secretary under the payroll support program established under
    subsection (a) after the last day of the 6 month period that begins on
    the effective date of the first agreement entered into under such
    program.

                              Subtitle C--Airlines

    SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM EXTENSION.
        (a) Definitions.--The definitions in section 40102(a) of title 49,
    United States Code, shall apply with respect to terms used in this
    section, except that--
            (1) the term ``catering functions'' means preparation,
        assembly, or both, of food, beverages, provisions and related
        supplies for delivery, and the delivery of such items, directly to
        aircraft or to a location on or near airport property for
        subsequent delivery to aircraft;
            (2) the term ``contractor'' means--
                (A) a person that performs, under contract with a passenger
            air carrier conducting operations under part 121 of title 14,
            Code of Federal Regulations--
                    (i) catering functions; or
                    (ii) functions on the property of an airport that are
                directly related to the air transportation of persons,
                property, or mail, including the loading and unloading of
                property on aircraft, assistance to passengers under part
                382 of title 14, Code of Federal Regulations, security,
                airport ticketing and check-in functions, ground-handling
                of aircraft, or aircraft cleaning and sanitization
                functions and waste removal; or
                (B) a subcontractor that performs such functions;
            (3) the term ``employee'' means an individual, other than a
        corporate officer, who is employed by an air carrier or a
        contractor;
            (4) the term ``eligible air carrier'' means an air carrier
        that--
                (A) received financial assistance pursuant section
            402(a)(1) of division N of the Consolidated Appropriations Act,
            2021 (Public Law 116-260);
                (B) provides air transportation as of March 31, 2021;
                (C) has not conducted involuntary furloughs or reduced pay
            rates or benefits between March 31, 2021, and the date on which
            the air carrier makes a certification to the Secretary pursuant
            to subparagraph (D); and
                (D) certifies to the Secretary that such air carrier will--
                    (i) refrain from conducting involuntary furloughs or
                reducing pay rates or benefits until September 30, 2021, or
                the date on which assistance provided under this section is
                exhausted, whichever is later;
                    (ii) refrain from purchasing an equity security of the
                air carrier or the parent company of the air carrier that
                is listed on a national securities exchange through
                September 30, 2022;
                    (iii) refrain from paying dividends, or making other
                capital distributions, with respect to common stock (or
                equivalent interest) of such air carrier through September
                30, 2022;
                    (iv) during the 2-year period beginning April 1, 2021,
                and ending April 1, 2023, refrain from paying--

                        (I) any officer or employee of the air carrier
                    whose total compensation exceeded $425,000 in calendar
                    year 2019 (other than an employee whose compensation is
                    determined through an existing collective bargaining
                    agreement entered into prior to the date of enactment
                    of this Act)--

                            (aa) total compensation that exceeds, during
                        any 12 consecutive months of such 2-year period,
                        the total compensation received by the officer or
                        employee from the air carrier in calendar year
                        2019; or
                            (bb) severance pay or other benefits upon
                        termination of employment with the air carrier
                        which exceeds twice the maximum total compensation
                        received by the officer or employee from the air
                        carrier in calendar year 2019; and

                        (II) any officer or employee of the air carrier
                    whose total compensation exceeded $3,000,000 in
                    calendar year 2019 during any 12 consecutive months of
                    such period total compensation in excess of the sum
                    of--

                            (aa) $3,000,000; and
                            (bb) 50 percent of the excess over $3,000,000
                        of the total compensation received by the officer
                        or employee from the air carrier in calendar year
                        2019.
            (5) the term ``eligible contractor'' means a contractor that--
                (A) received financial assistance pursuant to section
            402(a)(2) of division N of the Consolidated Appropriations Act,
            2021 (Public Law 116-260);
                (B) performs one or more of the functions described under
            paragraph (2) as of March 31, 2021;
                (C) has not conducted involuntary furloughs or reduced pay
            rates or benefits between March 31, 2021, and the date on which
            the contractor makes a certification to the Secretary pursuant
            to subparagraph (D); and
                (D) certifies to the Secretary that such contractor will--
                    (i) refrain from conducting involuntary furloughs or
                reducing pay rates or benefits until September 30, 2021, or
                the date on which assistance provided under this section is
                exhausted, whichever is later;
                    (ii) refrain from purchasing an equity security of the
                contractor or the parent company of the contractor that is
                listed on a national securities exchange through September
                30, 2022;
                    (iii) refrain from paying dividends, or making other
                capital distributions, with respect to common stock (or
                equivalent interest) of the contractor through September
                30, 2022;
                    (iv) during the 2-year period beginning April 1, 2021,
                and ending April 1, 2023, refrain from paying--

                        (I) any officer or employee of the contractor whose
                    total compensation exceeded $425,000 in calendar year
                    2019 (other than an employee whose compensation is
                    determined through an existing collective bargaining
                    agreement entered into prior to the date of enactment
                    of this Act)--

                            (aa) total compensation that exceeds, during
                        any 12 consecutive months of such 2-year period,
                        the total compensation received by the officer or
                        employee from the contractor in calendar year 2019;
                        or
                            (bb) severance pay or other benefits upon
                        termination of employment with the contractor which
                        exceeds twice the maximum total compensation
                        received by the officer or employee from the
                        contractor in calendar year 2019; and

                        (II) any officer or employee of the contractor
                    whose total compensation exceeded $3,000,000 in
                    calendar year 2019 during any 12 consecutive months of
                    such period total compensation in excess of the sum
                    of--

                            (aa) $3,000,000; and
                            (bb) 50 percent of the excess over $3,000,000
                        of the total compensation received by the officer
                        or employee from the contractor in calendar year
                        2019.
            (6) the term ``Secretary'' means the Secretary of the Treasury.
        (b) Payroll Support Grants.--
            (1) In general.--The Secretary shall make available to eligible
        air carriers and eligible contractors, financial assistance
        exclusively for the continuation of payment of employee wages,
        salaries, and benefits to--
                (A) eligible air carriers, in an aggregate amount of
            $14,000,000,000; and
                (B) eligible contractors, in an aggregate amount of
            $1,000,000,000.
            (2) Apportionments.--
                (A) In general.--The Secretary shall apportion funds to
            eligible air carriers and eligible contractors in accordance
            with the requirements of this section not later than April 15,
            2021.
                (B) Eligible air carriers.--The Secretary shall apportion
            funds made available under paragraph (1)(A) to each eligible
            air carrier in the ratio that--
                    (i) the amount received by the air carrier pursuant to
                section 403(a) of division N of the Consolidated
                Appropriations Act, 2021 (Public Law 116-260) bears to
                    (ii) $15,000,000,000.
                (C) Eligible contractors.--The Secretary shall apportion,
            to each eligible contractor, an amount equal to the total
            amount such contractor received pursuant to section 403(a) of
            division N of the Consolidated Appropriations Act, 2021 (Public
            Law 116-260).
            (3) In general.--
                (A) Forms; terms and conditions.--The Secretary shall
            provide financial assistance to an eligible air carrier or
            eligible contractor under this section in the same form and on
            the same terms and conditions as determined by pursuant to
            section 403(b)(1)(A) of subtitle A of title IV of division N of
            the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-
            260).
                (B) Procedures.--The Secretary shall publish streamlined
            and expedited procedures not later than 5 days after the date
            of enactment of this section for eligible air carriers and
            eligible contractors to submit requests for financial
            assistance under this section.
                (C) Deadline for immediate payroll assistance.--Not later
            than 10 days after the date of enactment of this section, the
            Secretary shall make initial payments to air carriers and
            contractors that submit requests for financial assistance
            approved by the Secretary.
            (4) Taxpayer protection.--The Secretary shall receive financial
        instruments issued by recipients of financial assistance under this
        section in the same form and amount, and under the same terms and
        conditions, as determined by the Secretary under section 408 of
        subtitle A of title IV of division N of the Consolidated
        Appropriations Act, 2021 (Pub. L. No. 116-260).
            (5) Administrative expenses.--Of the amounts made available
        under paragraph (1)(A), $10,000,000 shall be made available to the
        Secretary for costs and administrative expenses associated with
        providing financial assistance under this section.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $15,000,000,000, to remain available until
    expended, to carry out this section.

             Subtitle D--Consumer Protection and Commerce Oversight

    SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT
    CONSUMERS FROM POTENTIALLY DANGEROUS PRODUCTS RELATED TO COVID-19.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Consumer Product Safety Commission for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $50,000,000, to remain available until September 30,
    2026, for the purposes described in subsection (b).
        (b) Purposes.--The funds made available in subsection (a) shall
    only be used for purposes of the Consumer Product Safety Commission
    to--
            (1) carry out the requirements in title XX of division FF of
        the Consolidated Appropriations Act, 2021 (Public Law 116-260);
            (2) enhance targeting, surveillance, and screening of consumer
        products, particularly COVID-19 products, entering the United
        States at ports of entry, including ports of entry for de minimis
        shipments;
            (3) enhance monitoring of internet websites for the offering
        for sale of new and used violative consumer products, particularly
        COVID-19 products, and coordination with retail and resale websites
        to improve identification and elimination of listings of such
        products;
            (4) increase awareness and communication particularly of COVID-
        19 product related risks and other consumer product safety
        information; and
            (5) improve the Commission's data collection and analysis
        system especially with a focus on consumer product safety risks
        resulting from the COVID-19 pandemic to socially disadvantaged
        individuals and other vulnerable populations.
        (c) Definitions.--In this section--
            (1) the term ``Commission'' means the Consumer Product Safety
        Commission;
            (2) the term ``violative consumer products'' means consumer
        products in violation of an applicable consumer product safety
        standard under the Consumer Product Safety Act (15 U.S.C. 2051 et
        seq.) or any similar rule, regulation, standard, or ban under any
        other Act enforced by the Commission;
            (3) the term ``COVID-19 emergency period'' means the period
        during which a public health emergency declared pursuant to section
        319 of the Public Health Service Act (42 U.S.C. 247d) with respect
        to the 2019 novel coronavirus (COVID-19), including under any
        renewal of such declaration, is in effect; and
            (4) the term ``COVID-19 products'' means consumer products, as
        defined by section 3(a)(5) of the Consumer Product Safety Act (15
        U.S.C. 2052(a)(5)), whose risks have been significantly affected by
        COVID-19 or whose sales have materially increased during the COVID-
        19 emergency period as a result of the COVID-19 pandemic.
    SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL
    CONNECTIONS AND DEVICES.
        (a) Regulations Required.--Not later than 60 days after the date of
    the enactment of this Act, the Commission shall promulgate regulations
    providing for the provision, from amounts made available from the
    Emergency Connectivity Fund, of support under paragraphs (1)(B) and (2)
    of section 254(h) of the Communications Act of 1934 (47 U.S.C. 254(h))
    to an eligible school or library, for the purchase during a COVID-19
    emergency period of eligible equipment or advanced telecommunications
    and information services (or both), for use by--
            (1) in the case of a school, students and staff of the school
        at locations that include locations other than the school; and
            (2) in the case of a library, patrons of the library at
        locations that include locations other than the library.
        (b) Support Amount.--In providing support under the covered
    regulations, the Commission shall reimburse 100 percent of the costs
    associated with the eligible equipment, advanced telecommunications and
    information services, or eligible equipment and advanced
    telecommunications and information services, except that any
    reimbursement of a school or library for the costs associated with any
    eligible equipment may not exceed an amount that the Commission
    determines, with respect to the request by the school or library for
    the reimbursement, is reasonable.
        (c) Emergency Connectivity Fund.--
            (1) Establishment.--There is established in the Treasury of the
        United States a fund to be known as the ``Emergency Connectivity
        Fund''.
            (2) Appropriation.--In addition to amounts otherwise available,
        there is appropriated to the Emergency Connectivity Fund for fiscal
        year 2021, out of any money in the Treasury not otherwise
        appropriated--
                (A) $7,171,000,000, to remain available until September 30,
            2030, for--
                    (i) the provision of support under the covered
                regulations; and
                    (ii) the Commission to adopt, and the Commission and
                the Universal Service Administrative Company to administer,
                the covered regulations; and
                (B) $1,000,000, to remain available until September 30,
            2030, for the Inspector General of the Commission to conduct
            oversight of support provided under the covered regulations.
            (3) Limitation.--Not more than 2 percent of the amount made
        available under paragraph (2)(A) may be used for the purposes
        described in clause (ii) of such paragraph.
            (4) Relationship to universal service contributions.--Support
        provided under the covered regulations shall be provided from
        amounts made available from the Emergency Connectivity Fund and not
        from contributions under section 254(d) of the Communications Act
        of 1934 (47 U.S.C. 254(d)).
        (d) Definitions.--In this section:
            (1) Advanced telecommunications and information services.--The
        term ``advanced telecommunications and information services'' means
        advanced telecommunications and information services, as such term
        is used in section 254(h) of the Communications Act of 1934 (47
        U.S.C. 254(h)).
            (2) Commission.--The term ``Commission'' means the Federal
        Communications Commission.
            (3) Connected device.--The term ``connected device'' means a
        laptop computer, tablet computer, or similar end-user device that
        is capable of connecting to advanced telecommunications and
        information services.
            (4) Covered regulations.--The term ``covered regulations''
        means the regulations promulgated under subsection (a).
            (5) COVID-19 emergency period.--The term ``COVID-19 emergency
        period'' means a period that--
                (A) begins on the date of a determination by the Secretary
            of Health and Human Services pursuant to section 319 of the
            Public Health Service Act (42 U.S.C. 247d) that a public health
            emergency exists as a result of COVID-19; and
                (B) ends on the June 30 that first occurs after the date
            that is 1 year after the date on which such determination
            (including any renewal thereof) terminates.
            (6) Eligible equipment.--The term ``eligible equipment'' means
        the following:
                (A) Wi-Fi hotspots.
                (B) Modems.
                (C) Routers.
                (D) Devices that combine a modem and router.
                (E) Connected devices.
            (7) Eligible school or library.--The term ``eligible school or
        library'' means an elementary school, secondary school, or library
        (including a Tribal elementary school, Tribal secondary school, or
        Tribal library) eligible for support under paragraphs (1)(B) and
        (2) of section 254(h) of the Communications Act of 1934 (47 U.S.C.
        254(h)).
            (8) Emergency connectivity fund.--The term ``Emergency
        Connectivity Fund'' means the fund established under subsection
        (c)(1).
            (9) Library.--The term ``library'' includes a library
        consortium.
            (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
        protocol based on Institute of Electrical and Electronics Engineers
        standard 802.11 (or any successor standard).
            (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a device
        that is capable of--
                (A) receiving advanced telecommunications and information
            services; and
                (B) sharing such services with a connected device through
            the use of Wi-Fi.
    SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.
        In addition to amounts otherwise available, there is appropriated
    to the Office of the Inspector General of the Department of Commerce
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $3,000,000, to remain available until September 30, 2022,
    for oversight of activities supported with funds appropriated to the
    Department of Commerce to prevent, prepare for, and respond to COVID-
    19.
    SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED WORK.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Federal Trade Commission for fiscal year
    2021, $30,400,000, to remain available until September 30, 2026, for
    the purposes described in subsection (b).
        (b) Purposes.--From the amount appropriated under subsection (a),
    the Federal Trade Commission shall use--
            (1) $4,400,000 to process and monitor consumer complaints
        received into the Consumer Sentinel Network, including increased
        complaints received regarding unfair or deceptive acts or practices
        related to COVID-19;
            (2) $2,000,000 for consumer-related education, including in
        connection with unfair or deceptive acts or practices related to
        COVID-19; and
            (3) $24,000,000 to fund full-time employees of the Federal
        Trade Commission to address unfair or deceptive acts or practices,
        including those related to COVID-19.

                       Subtitle E--Science and Technology

    SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.
        In addition to amounts otherwise made available, there are
    appropriated to the National Institute of Standards and Technology for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $150,000,000, to remain available until September 30,
    2022, to fund awards for research, development, and testbeds to
    prevent, prepare for, and respond to coronavirus. None of the funds
    provided by this section shall be subject to cost share requirements.
    SEC. 7502. NATIONAL SCIENCE FOUNDATION.
        In addition to amounts otherwise made available, there are
    appropriated to the National Science Foundation for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $600,000,000, to remain available until September 30, 2022, to fund or
    extend new and existing research grants, cooperative agreements,
    scholarships, fellowships, and apprenticeships, and related
    administrative expenses to prevent, prepare for, and respond to
    coronavirus.

                Subtitle F--Corporation for Public Broadcasting

    SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING.
        In addition to amounts otherwise made available, there is
    appropriated to the Corporation for Public Broadcasting for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $175,000,000, to remain available until expended, to prevent, prepare
    for, and respond to coronavirus, including for fiscal stabilization
    grants to public telecommunications entities, as defined in section 397
    of the Communications Act of 1934 (47 U.S.C. 397), with no deduction
    for administrative or other costs of the Corporation, to maintain
    programming and services and preserve small and rural stations
    threatened by declines in non-Federal revenues.

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

    SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.
        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $272,000,000, to remain available until
    September 30, 2023, pursuant to sections 308, 310, 7101 through 7113,
    7701, and 7703 of title 38, United States Code.
    SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.
        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $14,482,000,000, to remain available until
    September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of
    title 38, United States Code, of which not more than $4,000,000,000
    shall be available pursuant to section 1703 of title 38, United States
    Code for health care furnished through the Veterans Community Care
    program in sections 1703(c)(1) and 1703(c)(5) of such title.
    SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.
        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    September 30, 2022, for the supply chain modernization initiative under
    sections 308, 310, and 7301(b) of title 38, United States Code.
    SEC. 8004. FUNDING FOR STATE HOMES.
        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
            (1) $500,000,000, to remain available until expended, for
        allocation under sections 8131 through 8137 of title 38, United
        States Code: and
            (2) $250,000,000, to remain available until September 30, 2022,
        for a one-time only obligation and expenditure to existing State
        extended care facilities for veterans in proportion to each State's
        share of the total resident capacity in such facilities as of the
        date of enactment of this Act where such capacity includes only
        veterans on whose behalf the Department pays a per diem payment
        pursuant to section 1741 or 1745 of title 38, United States Code.
    SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE OF
    INSPECTOR GENERAL.
        In addition to amounts otherwise made available, there is
    appropriated to the Office of Inspector General of the Department of
    Veterans Affairs for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $10,000,000, to remain available until
    expended, for audits, investigations, and other oversight of projects
    and activities carried out with funds made available to the Department
    of Veterans Affairs.
    SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM.
        (a) In General.--The Secretary of Veterans Affairs shall carry out
    a program under which the Secretary shall provide up to 12 months of
    retraining assistance to an eligible veteran for the pursuit of a
    covered program of education. Such retraining assistance shall be in
    addition to any other entitlement to educational assistance or benefits
    for which a veteran is, or has been, eligible.
        (b) Eligible Veterans.--
            (1) In general.--In this section, the term ``eligible veteran''
        means a veteran who--
                (A) as of the date of the receipt by the Department of
            Veterans Affairs of an application for assistance under this
            section, is at least 22 years of age but not more than 66 years
            of age;
                (B) as of such date, is unemployed by reason of the covered
            public health emergency, as certified by the veteran;
                (C) as of such date, is not eligible to receive educational
            assistance under chapter 30, 31, 32, 33, or 35 of title 38,
            United States Code, or chapter 1606 of title 10, United States
            Code;
                (D) is not enrolled in any Federal or State jobs program;
                (E) is not in receipt of compensation for a service-
            connected disability rated totally disabling by reason of
            unemployability; and
                (F) will not be in receipt of unemployment compensation (as
            defined in section 85(b) of the Internal Revenue Code of 1986),
            including any cash benefit received pursuant to subtitle A of
            title II of division A of the CARES Act (Public Law 116-136),
            as of the first day on which the veteran would receive a
            housing stipend payment under this section.
            (2) Treatment of veterans who transfer entitlement.--For
        purposes of paragraph (1)(C), a veteran who has transferred all of
        the veteran's entitlement to educational assistance under section
        3319 of title 38, United States Code, shall be considered to be a
        veteran who is not eligible to receive educational assistance under
        chapter 33 of such title.
            (3) Failure to complete.--A veteran who receives retraining
        assistance under this section to pursue a program of education and
        who fails to complete the program of education shall not be
        eligible to receive additional assistance under this section.
        (c) Covered Programs of Education.--
            (1) In general.--For purposes of this section, a covered
        program of education is a program of education (as such term is
        defined in section 3452(b) of title 38, United States Code) for
        training, pursued on a full-time or part-time basis--
                (A) that--
                    (i) is approved under chapter 36 of such title;
                    (ii) does not lead to a bachelors or graduate degree;
                and
                    (iii) is designed to provide training for a high-demand
                occupation, as determined under paragraph (3); or
                (B) that is a high technology program of education offered
            by a qualified provider, under the meaning given such terms in
            section 116 of the Harry W. Colmery Veterans Educational
            Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001
            note).
            (2) Accredited programs.--In the case of an accredited program
        of education, the program of education shall not be considered a
        covered program of education under this section if the program has
        received a show cause order from the accreditor of the program
        during the five-year period preceding the date of the enactment of
        this Act.
            (3) Determination of high-demand occupations.--In carrying out
        this section, the Secretary shall use the list of high-demand
        occupations compiled by the Commissioner of Labor Statistics.
            (4) Full-time defined.--For purposes of this subsection, the
        term ``full-time'' has the meaning given such term under section
        3688 of title 38, United States Code.
        (d) Amount of Assistance.--
            (1) Retraining assistance.--The Secretary of Veterans Affairs
        shall provide to an eligible veteran pursuing a covered program of
        education under the retraining assistance program under this
        section an amount equal to the amount of educational assistance
        payable under section 3313(c)(1)(A) of title 38, United States
        Code, for each month the veteran pursues the covered program of
        education. Such amount shall be payable directly to the educational
        institution offering the covered program of education pursued by
        the veteran as follows:
                (A) 50 percent of the total amount payable shall be paid
            when the eligible veteran begins the program of education.
                (B) 25 percent of the total amount payable shall be paid
            when the eligible veteran completes the program of education.
                (C) 25 percent of the total amount payable shall be paid
            when the eligible veteran finds employment in a field related
            to the program of education.
            (2) Failure to complete.--
                (A) Pro-rated payments.--In the case of a veteran who
            pursues a covered program of education under the retraining
            assistance program under this section, but who does not
            complete the program of education, the Secretary shall pay to
            the educational institution offering such program of education
            a pro-rated amount based on the number of months the veteran
            pursued the program of education in accordance with this
            paragraph.
                (B) Payment otherwise due upon completion of program.--The
            Secretary shall pay to the educational institution a pro-rated
            amount under paragraph (1)(B) when the veteran provides notice
            to the educational institution that the veteran no longer
            intends to pursue the program of education.
                (C) Nonrecovery from veteran.--In the case of a veteran
            referred to in subparagraph (A), the educational institution
            may not seek payment from the veteran for any amount that would
            have been payable under paragraph (1)(B) had the veteran
            completed the program of education.
                (D) Payment due upon employment.--
                    (i) Veterans who find employment.--In the case of a
                veteran referred to in subparagraph (A) who finds
                employment in a field related to the program of education
                during the 180-day period beginning on the date on which
                the veteran withdraws from the program of education, the
                Secretary shall pay to the educational institution a pro-
                rated amount under paragraph (1)(C) when the veteran finds
                such employment.
                    (ii) Veterans who do not find employment.--In the case
                of a veteran referred to in subparagraph (A) who does not
                find employment in a field related to the program of
                education during the 180-day period beginning on the date
                on which the veteran withdraws from the program of
                education--

                        (I) the Secretary shall not make a payment to the
                    educational institution under paragraph (1)(C); and
                        (II) the educational institution may not seek
                    payment from the veteran for any amount that would have
                    been payable under paragraph (1)(C) had the veteran
                    found employment during such 180-day period.

            (3) Housing stipend.--For each month that an eligible veteran
        pursues a covered program of education under the retraining
        assistance program under this section, the Secretary shall pay to
        the veteran a monthly housing stipend in an amount equal to--
                (A) in the case of a covered program of education leading
            to a degree, or a covered program of education not leading to a
            degree, at an institution of higher learning (as that term is
            defined in section 3452(f) of title 38, United States Code)
            pursued on more than a half-time basis, the amount specified
            under subsection (c)(1)(B) of section 3313 of title 38, United
            States Code;
                (B) in the case of a covered program of education other
            than a program of education leading to a degree at an
            institution other than an institution of higher learning
            pursued on more than a half-time basis, the amount specified
            under subsection (g)(3)(A)(ii) of such section; or
                (C) in the case of a covered program of education pursued
            on less than a half-time basis, or a covered program of
            education pursued solely through distance learning on more than
            a half-time basis, the amount specified under subsection
            (c)(1)(B)(iii) of such section.
            (4) Failure to find employment.--The Secretary shall not make a
        payment under paragraph (1)(C) with respect to an eligible veteran
        who completes or fails to complete a program of education under the
        retraining assistance program under this section if the veteran
        fails to find employment in a field related to the program of
        education within the 180-period beginning on the date on which the
        veteran withdraws from or completes the program.
        (e) No Transferability.--Retraining assistance provided under this
    section may not be transferred to another individual.
        (f) Limitation.--Not more than 17,250 eligible veterans may receive
    retraining assistance under this section.
        (g) Termination.--No retraining assistance may be paid under this
    section after the date that is 21 months after the date of the
    enactment of this Act.
        (h) Funding.--In addition to amounts otherwise available there is
    appropriated to the Department of Veterans Affairs for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $386,000,000, to remain available until expended, to carry out this
    section.
    SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR VETERANS
    DURING EMERGENCY RELATING TO COVID-19.
        (a) In General.--The Secretary of Veterans Affairs--
            (1) shall provide for any copayment or other cost sharing with
        respect to health care under the laws administered by the Secretary
        received by a veteran during the period specified in subsection
        (b); and
            (2) shall reimburse any veteran who paid a copayment or other
        cost sharing for health care under the laws administered by the
        Secretary received by a veteran during such period the amount paid
        by the veteran.
        (b) Period Specified.--The period specified in this subsection is
    the period beginning on April 6, 2020, and ending on September 30,
    2021.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary of Veterans Affairs for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until expended, to carry out this
    section, except for health care furnished pursuant to section
    1703(c)(2)-(c)(4) of title 38, United States Code.
    SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE LEAVE
    FUND.
        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Department of Veterans Affairs Employee Leave
    Fund (in this section referred to as the ``Fund''), to be administered
    by the Secretary of Veterans Affairs, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $80,000,000, which shall be deposited into the
    Fund and remain available through September 20, 2022.
        (b) Purpose.--Amounts in the Fund shall be available for payment to
    the Department of Veterans Affairs for the use of paid leave by any
    covered employee who is unable to work because the employee--
            (1) is subject to a Federal, State, or local quarantine or
        isolation order related to COVID-19;
            (2) has been advised by a health care provider to self-
        quarantine due to concerns related to COVID-19;
            (3) is caring for an individual who is subject to such an order
        or has been so advised;
            (4) is experiencing symptoms of COVID-19 and seeking a medical
        diagnosis;
            (5) is caring for a son or daughter of such employee if the
        school or place of care of the son or daughter has been closed, if
        the school of such son or daughter requires or makes optional a
        virtual learning instruction model or requires or makes optional a
        hybrid of in-person and virtual learning instruction models, or the
        child care provider of such son or daughter is unavailable, due to
        COVID-19 precautions;
            (6) is experiencing any other substantially similar condition;
            (7) is caring for a family member with a mental or physical
        disability or who is 55 years of age or older and incapable of
        self-care, without regard to whether another individual other than
        the employee is available to care for such family member, if the
        place of care for such family member is closed or the direct care
        provider is unavailable due to COVID-19; or
            (8) is obtaining immunization related to COVID-19 or to recover
        from any injury, disability, illness, or condition related to such
        immunization.
        (c) Limitations.--
            (1) Period of availability.--Paid leave under this section may
        only be provided to and used by a covered employee during the
        period beginning on the date of enactment of this Act and ending on
        September 30, 2021.
            (2) Total hours; amount.--Paid leave under this section--
                (A) shall be provided to a covered employee in an amount
            not to exceed 600 hours of paid leave for each full-time
            employee, and in the case of a part-time employee, employee on
            an uncommon tour of duty, or employee with a seasonal work
            schedule, in an amount not to exceed the proportional
            equivalent of 600 hours to the extent amounts in the Fund
            remain available for reimbursement;
                (B) shall be paid at the same hourly rate as other leave
            payments; and
                (C) may not be provided to a covered employee if the leave
            would result in payments greater than $2,800 in aggregate for
            any biweekly pay period for a full-time employee, or a
            proportionally equivalent biweekly limit for a part-time
            employee.
            (3) Relationship to other leave.--Paid leave under this
        section--
                (A) is in addition to any other leave provided to a covered
            employee; and
                (B) may not be used by a covered employee concurrently with
            any other paid leave.
            (4) Calculation of retirement benefit.--Any paid leave provided
        to a covered employee under this section shall reduce the total
        service used to calculate any Federal civilian retirement benefit.
        (d) Covered Employee Defined.--In this section, the term ``covered
    employee'' means an employee of the Department of Veterans Affairs
    appointed under chapter 74 of title 38, United States Code.

                         TITLE IX--COMMITTEE ON FINANCE
               Subtitle A--Crisis Support for Unemployed Workers

             PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

    SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.
        (a) In General.--Section 2102(c) of the CARES Act (15 U.S.C.
    9021(c)) is amended--
            (1) in paragraph (1)--
                (A) by striking ``paragraphs (2) and (3)'' and inserting
            ``paragraph (2)''; and
                (B) in subparagraph (A)(ii), by striking ``March 14, 2021''
            and inserting ``September 6, 2021''; and
            (2) by striking paragraph (3) and redesignating paragraph (4)
        as paragraph (3).
        (b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act
    (15 U.S.C. 9021(c)(2)) is amended--
            (1) by striking ``50 weeks'' and inserting ``79 weeks''; and
            (2) by striking ``50-week period'' and inserting ``79-week
        period''.
        (c) Hold Harmless for Proper Administration.--In the case of an
    individual who is eligible to receive pandemic unemployment assistance
    under section 2102 of the CARES Act (15 U.S.C. 9021) as of the day
    before the date of enactment of this Act and on the date of enactment
    of this Act becomes eligible for pandemic emergency unemployment
    compensation under section 2107 of the CARES Act (15 U.S.C. 9025) by
    reason of the amendments made by section 9016(b) of this title, any
    payment of pandemic unemployment assistance under such section 2102
    made after the date of enactment of this Act to such individual during
    an appropriate period of time, as determined by the Secretary of Labor,
    that should have been made under such section 2107 shall not be
    considered to be an overpayment of assistance under such section 2102,
    except that an individual may not receive payment for assistance under
    section 2102 and a payment for assistance under section 2107 for the
    same week of unemployment.
        (d) Effective Date.--The amendments made by subsections (a) and (b)
    shall apply as if included in the enactment of the CARES Act (Public
    Law 116-136), except that no amount shall be payable by virtue of such
    amendments with respect to any week of unemployment ending on or before
    March 14, 2021.
    SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL
    ENTITIES AND NONPROFIT ORGANIZATIONS.
        (a) In General.--Section 903(i)(1)(D) of the Social Security Act
    (42 U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.
        (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such
    Act (42 U.S.C. 1103(i)(1)(B)) is amended--
            (1) in the first sentence, by inserting ``and except as
        otherwise provided in this subparagraph'' after ``as determined by
        the Secretary of Labor''; and
            (2) by inserting after the first sentence the following: ``With
        respect to the amounts of such compensation paid for weeks of
        unemployment beginning after March 31, 2021, and ending on or
        before September 6, 2021, the preceding sentence shall be applied
        by substituting `75 percent' for `one-half'.''.
    SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.
        (a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C.
    9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
    9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.
    SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF
    COMPENSABLE REGULAR UNEMPLOYMENT FOR STATES WITH NO WAITING WEEK.
        (a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C.
    9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Full Reimbursement.--Paragraph (3) of section 2105(c) of such
    Act (15 U.S.C. 9024(c)) is repealed and such section shall be applied
    to weeks of unemployment to which an agreement under section 2105 of
    such Act applies as if such paragraph had not been enacted. In
    implementing the preceding sentence, a State may, if necessary, reenter
    the agreement with the Secretary under section 2105 of such Act, and
    retroactively pay for the first week of regular compensation without a
    waiting week consistent with State law (including a waiver of State
    law) and receive full reimbursement for weeks of unemployment that
    ended after December 31, 2020.
    SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.
        If a State modifies its unemployment compensation law and policies,
    subject to the succeeding sentence, with respect to personnel standards
    on a merit basis on an emergency temporary basis as needed to respond
    to the spread of COVID-19, such modifications shall be disregarded for
    the purposes of applying section 303 of the Social Security Act and
    section 3304 of the Internal Revenue Code of 1986 to such State law.
    Such modifications shall only apply through September 6, 2021, and
    shall be limited to engaging of temporary staff, rehiring of retirees
    or former employees on a non-competitive basis, and other temporary
    actions to quickly process applications and claims.
    SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION.
        (a) In General.--Section 2107(g) of the CARES Act (15 U.S.C.
    9025(g)) is amended to read as follows:
        ``(g) Applicability.--An agreement entered into under this section
    shall apply to weeks of unemployment--
            ``(1) beginning after the date on which such agreement is
        entered into; and
            ``(2) ending on or before September 6, 2021.''.
        (b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act
    (15 U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting
    ``53''.
        (c) Coordination of Pandemic Emergency Unemployment Compensation
    With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15
    U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that
    includes the date of enactment of the American Rescue Plan Act of 2021
    (without regard to the amendments made by subsections (a) and (b) of
    section 9016 of such Act)'' after ``2020)''.
        (d) Special Rule for Extended Compensation.--Section 2107(a)(8) of
    such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12,
    2021'' and inserting ``September 6, 2021''.
        (e) Effective Date.--The amendments made by this section shall
    apply as if included in the enactment of the CARES Act (Public Law 116-
    136), except that no amount shall be payable by virtue of such
    amendments with respect to any week of unemployment ending on or before
    March 14, 2021.
    SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
    PAYMENTS IN STATES WITH PROGRAMS IN LAW.
        Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.
    SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
    AGREEMENTS FOR STATES WITHOUT PROGRAMS IN LAW.
        Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.

               PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

    SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.
        Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
    1322(b)(10)(A)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
    SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT
    COMPENSATION.
        (a) In General.--Section 4105 of the Families First Coronavirus
    Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14,
    2021'' each place it appears and inserting ``September 6, 2021''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    apply as if included in the enactment of the Families First Coronavirus
    Response Act (Public Law 116-127).

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

    SEC. 9031. FUNDING FOR ADMINISTRATION.
        In addition to amounts otherwise available, there is appropriated
    to the Employment and Training Administration of the Department of
    Labor for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $8,000,000, to remain available until expended,
    for necessary expenses to carry out Federal activities relating to the
    administration of unemployment compensation programs.
    SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
    PAYMENT TO ELIGIBLE WORKERS.
        Subtitle A of title II of division A of the CARES Act (Public Law
    116-136) is amended by adding at the end the following:
    ``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
    PAYMENT TO ELIGIBLE WORKERS.
        ``(a) In General.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Labor for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $2,000,000,000, to remain available until expended, to detect and
    prevent fraud, promote equitable access, and ensure the timely payment
    of benefits with respect to unemployment compensation programs,
    including programs extended under subtitle A of title IX of the
    American Rescue Plan Act of 2021.
        ``(b) Use of Funds.--Amounts made available under subsection (a)
    may be used--
            ``(1) for Federal administrative costs related to the purposes
        described in subsection (a);
            ``(2) for systemwide infrastructure investment and development
        related to such purposes; and
            ``(3) to make grants to States or territories administering
        unemployment compensation programs described in subsection (a)
        (including territories administering the Pandemic Unemployment
        Assistance program under section 2102) for such purposes, including
        the establishment of procedures or the building of infrastructure
        to verify or validate identity, implement Federal guidance
        regarding fraud detection and prevention, and accelerate claims
        processing or process claims backlogs due to the pandemic.
        ``(c) Restrictions on Grants to States and Territories.--As a
    condition of receiving a grant under subsection (b)(3), the Secretary
    may require that a State or territory receiving such a grant shall--
            ``(1) use such program integrity tools as the Secretary may
        specify; and
            ``(2) as directed by the Secretary, conduct user accessibility
        testing on any new system developed by the Secretary pursuant to
        subsection (b)(2).''.

                            PART 4--OTHER PROVISIONS

    SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF
    NONCORPORATE TAXPAYERS.
        (a) In General.--Section 461(l)(1) of the Internal Revenue Code of
    1986 is amended by striking ``January 1, 2026'' each place it appears
    and inserting ``January 1, 2027''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2025.
    SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION.
        (a) In General.--Section 85 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(c) Special Rule for 2020.--
            ``(1) In general.--In the case of any taxable year beginning in
        2020, if the adjusted gross income of the taxpayer for such taxable
        year is less than $150,000, the gross income of such taxpayer shall
        not include so much of the unemployment compensation received by
        such taxpayer (or, in the case of a joint return, received by each
        spouse) as does not exceed $10,200.
            ``(2) Application.--For purposes of paragraph (1), the adjusted
        gross income of the taxpayer shall be determined--
                ``(A) after application of sections 86, 135, 137, 219, 221,
            222, and 469, and
                ``(B) without regard to this section.''.
        (b) Conforming Amendments.--
            (1) Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is
        amended by inserting ``85(c),'' before ``86''.
            (2) Section 86(b)(2)(A) of such Code is amended by inserting
        ``85(c),'' before ``135''.
            (3) Section 135(c)(4)(A) of such Code is amended by inserting
        ``85(c),'' before ``137''.
            (4) Section 137(b)(3)(A) of such Code is amended by inserting
        ``85(c)'' before ``221''.
            (5) Section 219(g)(3)(A)(ii) of such Code is amended by
        inserting ``85(c),'' before ``135''.
            (6) Section 221(b)(2)(C)(i) of such Code is amended by
        inserting ``85(c)'' before ``911''.
            (7) Section 222(b)(2)(C)(i) of such Code, as in effect before
        date of enactment of the Taxpayer Certainty and Disaster Tax Relief
        Act of 2020, is amended by inserting ``85(c)'' before ``911''.
            (8) Section 469(i)(3)(E)(ii) of such Code is amended by
        striking ``135 and 137'' and inserting ``85(c), 135, and 137''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2019.

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

    SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
    PROGRAMS.
        Effective 1 day after the date of enactment of this Act, title V of
    the Social Security Act (42 U.S.C. 701-713) is amended by inserting
    after section 511 the following:
    ``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
    PROGRAMS.
        ``(a) Supplemental Appropriation.--In addition to amounts otherwise
    appropriated, out of any money in the Treasury of the United States not
    otherwise appropriated, there are appropriated to the Secretary
    $150,000,000, to remain available through September 30, 2022, to enable
    eligible entities to conduct programs in accordance with section 511
    and subsection (c) of this section.
        ``(b) Eligibility for Funds.--To be eligible to receive funds made
    available by subsection (a) of this section, an entity shall--
            ``(1) as of the date of the enactment of this section, be
        conducting a program under section 511;
            ``(2) ensure the modification of grants, contracts, and other
        agreements, as applicable, executed under section 511 under which
        the program is conducted as are necessary to provide that, during
        the period that begins with the date of the enactment of this
        section and ends with the end of the 2nd succeeding fiscal year
        after the funds are awarded, the entity shall--
                ``(A) not reduce funding for, or staffing levels of, the
            program on account of reduced enrollment in the program; and
                ``(B) when using funds to provide emergency supplies to
            eligible families receiving grant services under section 511,
            ensure coordination with local diaper banks to the extent
            practicable; and
            ``(3) reaffirm that, in conducting the program, the entity will
        focus on priority populations (as defined in section 511(d)(4)).
        ``(c) Uses of Funds.--An entity to which funds are provided under
    this section shall use the funds--
            ``(1) to serve families with home visits or with virtual
        visits, that may be conducted by the use of electronic information
        and telecommunications technologies, in a service delivery model
        described in section 511(d)(3)(A);
            ``(2) to pay hazard pay or other additional staff costs
        associated with providing home visits or administration for
        programs funded under section 511;
            ``(3) to train home visitors employed by the entity in
        conducting a virtual home visit and in emergency preparedness and
        response planning for families served, and may include training on
        how to safely conduct intimate partner violence screenings, and
        training on safety and planning for families served to support the
        family outcome improvements listed in section 511(d)(2)(B);
            ``(4) for the acquisition by families served by programs under
        section 511 of such technological means as are needed to conduct
        and support a virtual home visit;
            ``(5) to provide emergency supplies (such as diapers and
        diapering supplies including diaper wipes and diaper cream,
        necessary to ensure that a child using a diaper is properly cleaned
        and protected from diaper rash, formula, food, water, hand soap and
        hand sanitizer) to an eligible family (as defined in section
        511(k)(2));
            ``(6) to coordinate with and provide reimbursement for supplies
        to diaper banks when using such entities to provide emergency
        supplies specified in paragraph (5); or
            ``(7) to provide prepaid grocery cards to an eligible family
        (as defined in section 511(k)(2)) participating in the maternal,
        infant, and early childhood home visiting program under section 511
        for the purpose of enabling the family to meet the emergency needs
        of the family.''.

           Subtitle C--Emergency Assistance to Children and Families

    SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.
        Section 403 of the Social Security Act (42 U.S.C. 603) is amended
    by adding at the end the following:
        ``(c) Pandemic Emergency Assistance.--
            ``(1) Appropriation.--In addition to amounts otherwise
        available, there is appropriated for fiscal year 2021, out of any
        money in the Treasury of the United States not otherwise
        appropriated, $1,000,000,000, to remain available until expended,
        to carry out this subsection.
            ``(2) Reservation of funds for technical assistance.--Of the
        amount specified in paragraph (1), the Secretary shall reserve
        $2,000,000 for administrative expenses and the provision of
        technical assistance to States and Indian tribes with respect to
        the use of funds provided under this subsection.
            ``(3) Allotments.--
                ``(A) 50 states and the district of columbia.--
                    ``(i) Total amount to be allotted.--The Secretary shall
                allot a total of 92.5 percent of the amount specified in
                paragraph (1) that is not reserved under paragraph (2)
                among the States that are not a territory and that are
                operating a program funded under this part, in accordance
                with clause (ii) of this subparagraph.
                    ``(ii) Allotment formula.--The Secretary shall allot to
                each such State the sum of the following percentages of the
                total amount described in clause (i):

                        ``(I) 50 percent, multiplied by--

                            ``(aa) the population of children in the State,
                        determined on the basis of the most recent
                        population estimates as determined by the Bureau of
                        the Census; divided by
                            ``(bb) the total population of children in the
                        States that are not territories, as so determined;
                        plus

                        ``(II) 50 percent, multiplied by--

                            ``(aa) the total amount expended by the State
                        for basic assistance, non-recurrent short term
                        benefits, and emergency assistance in fiscal year
                        2019, as reported by the State under section 411;
                        divided by
                            ``(bb) the total amount expended by the States
                        that are not territories for basic assistance, non-
                        recurrent short term benefits, and emergency
                        assistance in fiscal year 2019, as so reported by
                        the States.
                ``(B) Territories and indian tribes.--The Secretary shall
            allot among the territories and Indian tribes otherwise
            eligible for a grant under this part such portions of 7.5
            percent of the amount specified in paragraph (1) that are not
            reserved under paragraph (2) as the Secretary deems appropriate
            based on the needs of the territory or Indian tribe involved.
                ``(C) Expenditure commitment requirement.--To receive the
            full amount of funding payable under this subsection, a State
            or Indian tribe shall inform the Secretary as to whether it
            intends to use all of its allotment under this paragraph and
            provide that information--
                    ``(i) in the case of a State that is not a territory,
                within 45 days after the date of the enactment of this
                subsection; or
                    ``(ii) in the case of a territory or an Indian tribe,
                within 90 days after such date of enactment.
            ``(4) Grants.--
                ``(A) In general.--The Secretary shall provide funds to
            each State and Indian tribe to which an amount is allotted
            under paragraph (3), from the amount so allotted.
                ``(B) Treatment of unused funds.--
                    ``(i) Reallotment.--The Secretary shall reallot in
                accordance with paragraph (3) all funds provided to any
                State or Indian tribe under this subsection that are
                unused, among the other States and Indian tribes eligible
                for funds under this subsection. For purposes of paragraph
                (3), the Secretary shall treat the funds as if included in
                the amount specified in paragraph (1).
                    ``(ii) Provision.--The Secretary shall provide funds to
                each such other State or Indian tribe in an amount equal to
                the amount so reallotted.
            ``(5) Recipient of funds provided for territories.--In the case
        of a territory not operating a program funded under this part, the
        Secretary shall provide the funds required to be provided to the
        territory under this subsection, to the agency that administers the
        bulk of local human services programs in the territory.
            ``(6) Use of funds.--
                ``(A) In general.--A State or Indian tribe to which funds
            are provided under this subsection may use the funds only for
            non-recurrent short term benefits, whether in the form of cash
            or in other forms.
                ``(B) Limitation on use for administrative expenses.--A
            State to which funds are provided under this subsection shall
            not expend more than 15 percent of the funds for administrative
            purposes.
                ``(C) Nonsupplantation.--Funds provided under this
            subsection shall be used to supplement and not supplant other
            Federal, State, or tribal funds for services and activities
            that promote the purposes of this part.
                ``(D) Expenditure deadline.--
                    ``(i) In general.--Except as provided in clause (ii), a
                State or Indian tribe to which funds are provided under
                this subsection shall expend the funds not later than the
                end of fiscal year 2022.
                    ``(ii) Exception for reallotted funds.--A State or
                Indian tribe to which funds are provided under paragraph
                (4)(B) shall expend the funds within 12 months after
                receipt.
            ``(7) Suspension of territory spending cap.--Section 1108 shall
        not apply with respect to any funds provided under this subsection.
            ``(8) Definitions.--In this subsection:
                ``(A) Applicable period.--The term `applicable period'
            means the period that begins with April 1, 2021, and ends with
            September 30, 2022.
                ``(B) Non-recurrent short term benefits.--The term `non-
            recurrent short term benefits' has the meaning given the term
            in OMB approved Form ACF-196R, published on July 31, 2014.
                ``(C) State.--The term `State' means the 50 States of the
            United States, the District of Columbia, and the territories.
                ``(D) Territory.--The term `territory' means the
            Commonwealth of Puerto Rico, the United States Virgin Islands,
            Guam, American Samoa, and the Commonwealth of the Northern
            Mariana Islands.''.

                Subtitle D--Elder Justice and Support Guarantee

    SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
    PROGRAMS.
        Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
    1397h) is amended by adding at the end the following:
    ``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
    PROGRAMS.
        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $276,000,000, to remain available
    until expended, to carry out the programs described in subtitle B.
        ``(b) Use of Funds.--Of the amounts made available by subsection
    (a)--
            ``(1) $88,000,000 shall be made available to carry out the
        programs described in subtitle B in fiscal year 2021, of which not
        less than an amount equal to $100,0000,000 minus the amount
        previously provided in fiscal year 2021 to carry out section
        2042(b) shall be made available to carry out such section; and
            ``(2) $188,000,000 shall be made available to carry out the
        programs described in subtitle B in fiscal year 2022, of which not
        less than $100,000,000 shall be for activities described in section
        2042(b).''.

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

    SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED NURSING
    FACILITIES THROUGH CONTRACTS WITH QUALITY IMPROVEMENT ORGANIZATIONS.
        Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is
    amended--
            (1) by striking ``The Secretary'' and inserting ``(1) The
        Secretary''; and
            (2) by adding at the end the following new paragraph:
        ``(2) In addition to any funds otherwise available, there are
    appropriated to the Secretary, out of any monies in the Treasury not
    otherwise obligated, $200,000,000, to remain available until expended,
    for purposes of requiring multiple organizations described in paragraph
    (1) to provide to skilled nursing facilities (as defined in section
    1819(a)), infection control and vaccination uptake support relating to
    the prevention or mitigation of COVID-19, as determined appropriate by
    the Secretary.''.
    SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN
    SKILLED NURSING FACILITIES.
        Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
    amended by adding at the end the following new subsection:
        ``(k) Funding for Strike Teams.--In addition to amounts otherwise
    available, there is appropriated to the Secretary, out of any monies in
    the Treasury not otherwise appropriated, $250,000,000, to remain
    available until expended, for purposes of allocating such amount among
    the States (including the District of Columbia and each territory of
    the United States) for such a State to establish and implement a strike
    team that will be deployed to a skilled nursing facility in the State
    with diagnosed or suspected cases of COVID-19 among residents or staff
    for the purposes of assisting with clinical care, infection control, or
    staffing during the emergency period described in section 1135(g)(1)(B)
    and the 1-year period immediately following the end of such emergency
    period.''.

               Subtitle F--Preserving Health Benefits for Workers

    SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.
        (a) Premium Assistance for Cobra Continuation Coverage for
    Individuals and Their Families.--
            (1) Provision of premium assistance.--
                (A) Reduction of premiums payable.--In the case of any
            premium for a period of coverage during the period beginning on
            the first day of the first month beginning after the date of
            the enactment of this Act, and ending on September 30, 2021,
            for COBRA continuation coverage with respect to any assistance
            eligible individual described in paragraph (3), such individual
            shall be treated for purposes of any COBRA continuation
            provision as having paid in full the amount of such premium.
                (B) Plan enrollment option.--
                    (i) In general.--Solely for purposes of this
                subsection, the COBRA continuation provisions shall be
                applied such that any assistance eligible individual who is
                enrolled in a group health plan offered by a plan sponsor
                may, not later than 90 days after the date of notice of the
                plan enrollment option described in this subparagraph,
                elect to enroll in coverage under a plan offered by such
                plan sponsor that is different than coverage under the plan
                in which such individual was enrolled at the time, in the
                case of any assistance eligible individual described in
                paragraph (3), the qualifying event specified in section
                603(2) of the Employee Retirement Income Security Act of
                1974, section 4980B(f)(3)(B) of the Internal Revenue Code
                of 1986, or section 2203(2) of the Public Health Service
                Act, except for the voluntary termination of such
                individual's employment by such individual, occurred, and
                such coverage shall be treated as COBRA continuation
                coverage for purposes of the applicable COBRA continuation
                coverage provision.
                    (ii) Requirements.--Any assistance eligible individual
                may elect to enroll in different coverage as described in
                clause (i) only if--

                        (I) the employer involved has made a determination
                    that such employer will permit such assistance eligible
                    individual to enroll in different coverage as provided
                    under this subparagraph;
                        (II) the premium for such different coverage does
                    not exceed the premium for coverage in which such
                    individual was enrolled at the time such qualifying
                    event occurred;
                        (III) the different coverage in which the
                    individual elects to enroll is coverage that is also
                    offered to similarly situated active employees of the
                    employer at the time at which such election is made;
                    and
                        (IV) the different coverage in which the individual
                    elects to enroll is not--

                            (aa) coverage that provides only excepted
                        benefits as defined in section 9832(c) of the
                        Internal Revenue Code of 1986, section 733(c) of
                        the Employee Retirement Income Security Act of
                        1974, and section 2791(c) of the Public Health
                        Service Act;
                            (bb) a qualified small employer health
                        reimbursement arrangement (as defined in section
                        9831(d)(2) of the Internal Revenue Code of 1986);
                        or
                            (cc) a flexible spending arrangement (as
                        defined in section 106(c)(2) of the Internal
                        Revenue Code of 1986).
            (2) Limitation of period of premium assistance.--
                (A) Eligibility for additional coverage.--Paragraph (1)(A)
            shall not apply with respect to any assistance eligible
            individual described in paragraph (3) for months of coverage
            beginning on or after the earlier of--
                    (i) the first date that such individual is eligible for
                coverage under any other group health plan (other than
                coverage consisting of only excepted benefits (as defined
                in section 9832(c) of the Internal Revenue Code of 1986,
                section 733(c) of the Employee Retirement Income Security
                Act of 1974, and section 2791(c) of the Public Health
                Service Act), coverage under a flexible spending
                arrangement (as defined in section 106(c)(2) of the
                Internal Revenue Code of 1986), coverage under a qualified
                small employer health reimbursement arrangement (as defined
                in section 9831(d)(2) of the Internal Revenue Code of
                1986)), or eligible for benefits under the Medicare program
                under title XVIII of the Social Security Act; or
                    (ii) the earlier of--

                        (I) the date following the expiration of the
                    maximum period of continuation coverage required under
                    the applicable COBRA continuation coverage provision;
                    or
                        (II) the date following the expiration of the
                    period of continuation coverage allowed under paragraph
                    (4)(B)(ii).

                (B) Notification requirement.--Any assistance eligible
            individual shall notify the group health plan with respect to
            which paragraph (1)(A) applies if such paragraph ceases to
            apply by reason of clause (i) of subparagraph (A) (as
            applicable). Such notice shall be provided to the group health
            plan in such time and manner as may be specified by the
            Secretary of Labor.
            (3) Assistance eligible individual.--For purposes of this
        section, the term ``assistance eligible individual'' means, with
        respect to a period of coverage during the period beginning on the
        first day of the first month beginning after the date of the
        enactment of this Act, and ending on September 30, 2021, any
        individual that is a qualified beneficiary who--
                (A) is eligible for COBRA continuation coverage by reason
            of a qualifying event specified in section 603(2) of the
            Employee Retirement Income Security Act of 1974, section
            4980B(f)(3)(B) of the Internal Revenue Code of 1986, or section
            2203(2) of the Public Health Service Act, except for the
            voluntary termination of such individual's employment by such
            individual; and
                (B) elects such coverage.
            (4) Extension of election period and effect on coverage.--
                (A) In general.--For purposes of applying section 605(a) of
            the Employee Retirement Income Security Act of 1974, section
            4980B(f)(5)(A) of the Internal Revenue Code of 1986, and
            section 2205(a) of the Public Health Service Act, in the case
            of--
                    (i) an individual who does not have an election of
                COBRA continuation coverage in effect on the first day of
                the first month beginning after the date of the enactment
                of this Act but who would be an assistance eligible
                individual described in paragraph (3) if such election were
                so in effect; or
                    (ii) an individual who elected COBRA continuation
                coverage and discontinued from such coverage before the
                first day of the first month beginning after the date of
                the enactment of this Act,
            such individual may elect the COBRA continuation coverage under
            the COBRA continuation coverage provisions containing such
            provisions during the period beginning on the first day of the
            first month beginning after the date of the enactment of this
            Act and ending 60 days after the date on which the notification
            required under paragraph (5)(C) is provided to such individual.
                (B) Commencement of cobra continuation coverage.--Any COBRA
            continuation coverage elected by a qualified beneficiary during
            an extended election period under subparagraph (A)--
                    (i) shall commence (including for purposes of applying
                the treatment of premium payments under paragraph (1)(A)
                and any cost-sharing requirements for items and services
                under a group health plan) with the first period of
                coverage beginning on or after the first day of the first
                month beginning after the date of the enactment of this
                Act, and
                    (ii) shall not extend beyond the period of COBRA
                continuation coverage that would have been required under
                the applicable COBRA continuation coverage provision if the
                coverage had been elected as required under such provision
                or had not been discontinued.
            (5) Notices to individuals.--
                (A) General notice.--
                    (i) In general.--In the case of notices provided under
                section 606(a)(4) of the Employee Retirement Income
                Security Act of 1974 (29 U.S.C. 1166(4)), section
                4980B(f)(6)(D) of the Internal Revenue Code of 1986, or
                section 2206(4) of the Public Health Service Act (42 U.S.C.
                300bb-6(4)), with respect to individuals who, during the
                period described in paragraph (3), become entitled to elect
                COBRA continuation coverage, the requirements of such
                provisions shall not be treated as met unless such notices
                include an additional written notification to the recipient
                in clear and understandable language of--

                        (I) the availability of premium assistance with
                    respect to such coverage under this subsection; and
                        (II) the option to enroll in different coverage if
                    the employer permits assistance eligible individuals
                    described in paragraph (3) to elect enrollment in
                    different coverage (as described in paragraph (1)(B)).

                    (ii) Alternative notice.--In the case of COBRA
                continuation coverage to which the notice provision under
                such sections does not apply, the Secretary of Labor, in
                consultation with the Secretary of the Treasury and the
                Secretary of Health and Human Services, shall, in
                consultation with administrators of the group health plans
                (or other entities) that provide or administer the COBRA
                continuation coverage involved, provide rules requiring the
                provision of such notice.
                    (iii) Form.--The requirement of the additional
                notification under this subparagraph may be met by
                amendment of existing notice forms or by inclusion of a
                separate document with the notice otherwise required.
                (B) Specific requirements.--Each additional notification
            under subparagraph (A) shall include--
                    (i) the forms necessary for establishing eligibility
                for premium assistance under this subsection;
                    (ii) the name, address, and telephone number necessary
                to contact the plan administrator and any other person
                maintaining relevant information in connection with such
                premium assistance;
                    (iii) a description of the extended election period
                provided for in paragraph (4)(A);
                    (iv) a description of the obligation of the qualified
                beneficiary under paragraph (2)(B) and the penalty provided
                under section 6720C of the Internal Revenue Code of 1986
                for failure to carry out the obligation;
                    (v) a description, displayed in a prominent manner, of
                the qualified beneficiary's right to a subsidized premium
                and any conditions on entitlement to the subsidized
                premium; and
                    (vi) a description of the option of the qualified
                beneficiary to enroll in different coverage if the employer
                permits such beneficiary to elect to enroll in such
                different coverage under paragraph (1)(B).
                (C) Notice in connection with extended election periods.--
            In the case of any assistance eligible individual described in
            paragraph (3) (or any individual described in paragraph (4)(A))
            who became entitled to elect COBRA continuation coverage before
            the first day of the first month beginning after the date of
            the enactment of this Act, the administrator of the applicable
            group health plan (or other entity) shall provide (within 60
            days after such first day of such first month) for the
            additional notification required to be provided under
            subparagraph (A) and failure to provide such notice shall be
            treated as a failure to meet the notice requirements under the
            applicable COBRA continuation provision.
                (D) Model notices.--Not later than 30 days after the date
            of enactment of this Act, with respect to any assistance
            eligible individual described in paragraph (3), the Secretary
            of Labor, in consultation with the Secretary of the Treasury
            and the Secretary of Health and Human Services, shall prescribe
            models for the additional notification required under this
            paragraph.
            (6) Notice of expiration of period of premium assistance.--
                (A) In general.--With respect to any assistance eligible
            individual, subject to subparagraph (B), the requirements of
            section 606(a)(4) of the Employee Retirement Income Security
            Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of the
            Internal Revenue Code of 1986, or section 2206(4) of the Public
            Health Service Act (42 U.S.C. 300bb-6(4)), shall not be treated
            as met unless the plan administrator of the individual, during
            the period specified under subparagraph (C), provides to such
            individual a written notice in clear and understandable
            language--
                    (i) that the premium assistance for such individual
                will expire soon and the prominent identification of the
                date of such expiration; and
                    (ii) that such individual may be eligible for coverage
                without any premium assistance through--

                        (I) COBRA continuation coverage; or
                        (II) coverage under a group health plan.

                (B) Exception.--The requirement for the group health plan
            administrator to provide the written notice under subparagraph
            (A) shall be waived if the premium assistance for such
            individual expires pursuant to clause (i) of paragraph (2)(A).
                (C) Period specified.--For purposes of subparagraph (A),
            the period specified in this subparagraph is, with respect to
            the date of expiration of premium assistance for any assistance
            eligible individual pursuant to a limitation requiring a notice
            under this paragraph, the period beginning on the day that is
            45 days before the date of such expiration and ending on the
            day that is 15 days before the date of such expiration.
                (D) Model notices.--Not later than 45 days after the date
            of enactment of this Act, with respect to any assistance
            eligible individual, the Secretary of Labor, in consultation
            with the Secretary of the Treasury and the Secretary of Health
            and Human Services, shall prescribe models for the notification
            required under this paragraph.
            (7) Regulations.--The Secretary of the Treasury and the
        Secretary of Labor may jointly prescribe such regulations or other
        guidance as may be necessary or appropriate to carry out the
        provisions of this subsection, including the prevention of fraud
        and abuse under this subsection, except that the Secretary of Labor
        and the Secretary of Health and Human Services may prescribe such
        regulations (including interim final regulations) or other guidance
        as may be necessary or appropriate to carry out the provisions of
        paragraphs (5), (6), and (8).
            (8) Outreach.--
                (A) In general.--The Secretary of Labor, in consultation
            with the Secretary of the Treasury and the Secretary of Health
            and Human Services, shall provide outreach consisting of public
            education and enrollment assistance relating to premium
            assistance provided under this subsection. Such outreach shall
            target employers, group health plan administrators, public
            assistance programs, States, insurers, and other entities as
            determined appropriate by such Secretaries. Such outreach shall
            include an initial focus on those individuals electing
            continuation coverage who are referred to in paragraph (5)(C).
            Information on such premium assistance, including enrollment,
            shall also be made available on websites of the Departments of
            Labor, Treasury, and Health and Human Services.
                (B) Enrollment under medicare.--The Secretary of Health and
            Human Services shall provide outreach consisting of public
            education. Such outreach shall target individuals who lose
            health insurance coverage. Such outreach shall include
            information regarding enrollment for Medicare benefits for
            purposes of preventing mistaken delays of such enrollment by
            such individuals, including lifetime penalties for failure of
            timely enrollment.
            (9) Definitions.--For purposes of this section:
                (A) Administrator.--The term ``administrator'' has the
            meaning given such term in section 3(16)(A) of the Employee
            Retirement Income Security Act of 1974, and includes a COBRA
            administrator.
                (B) Cobra continuation coverage.--The term ``COBRA
            continuation coverage'' means continuation coverage provided
            pursuant to part 6 of subtitle B of title I of the Employee
            Retirement Income Security Act of 1974 (other than under
            section 609), title XXII of the Public Health Service Act, or
            section 4980B of the Internal Revenue Code of 1986 (other than
            subsection (f)(1) of such section insofar as it relates to
            pediatric vaccines), or under a State program that provides
            comparable continuation coverage. Such term does not include
            coverage under a health flexible spending arrangement under a
            cafeteria plan within the meaning of section 125 of the
            Internal Revenue Code of 1986.
                (C) Cobra continuation provision.--The term ``COBRA
            continuation provision'' means the provisions of law described
            in subparagraph (B).
                (D) Covered employee.--The term ``covered employee'' has
            the meaning given such term in section 607(2) of the Employee
            Retirement Income Security Act of 1974.
                (E) Qualified beneficiary.--The term ``qualified
            beneficiary'' has the meaning given such term in section 607(3)
            of the Employee Retirement Income Security Act of 1974.
                (F) Group health plan.--The term ``group health plan'' has
            the meaning given such term in section 607(1) of the Employee
            Retirement Income Security Act of 1974.
                (G) State.--The term ``State'' includes the District of
            Columbia, the Commonwealth of Puerto Rico, the Virgin Islands,
            Guam, American Samoa, and the Commonwealth of the Northern
            Mariana Islands.
                (H) Period of coverage.--Any reference in this subsection
            to a period of coverage shall be treated as a reference to a
            monthly or shorter period of coverage with respect to which
            premiums are charged with respect to such coverage.
                (I) Plan sponsor.--The term ``plan sponsor'' has the
            meaning given such term in section 3(16)(B) of the Employee
            Retirement Income Security Act of 1974.
                (J) Premium.--The term ``premium'' includes, with respect
            to COBRA continuation coverage, any administrative fee.
            (10) Implementation funding.--In addition to amounts otherwise
        made available, out of any funds in the Treasury not otherwise
        appropriated, there are appropriated to the Secretary of Labor for
        fiscal year 2021, $10,000,000, to remain available until expended,
        for the Employee Benefits Security Administration to carry out the
        provisions of this subtitle.
        (b) Cobra Premium Assistance.--
            (1) Allowance of credit.--
                (A) In general.--Subchapter B of chapter 65 of the Internal
            Revenue Code of 1986 is amended by adding at the end the
            following new section:
    ``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
        ``(a) In General.--The person to whom premiums are payable for
    continuation coverage under section 9501(a)(1) of the American Rescue
    Plan Act of 2021 shall be allowed as a credit against the tax imposed
    by section 3111(b), or so much of the taxes imposed under section
    3221(a) as are attributable to the rate in effect under section
    3111(b), for each calendar quarter an amount equal to the premiums not
    paid by assistance eligible individuals for such coverage by reason of
    such section 9501(a)(1) with respect to such calendar quarter.
        ``(b) Person to Whom Premiums Are Payable.--For purposes of
    subsection (a), except as otherwise provided by the Secretary, the
    person to whom premiums are payable under such continuation coverage
    shall be treated as being--
            ``(1) in the case of any group health plan which is a
        multiemployer plan (as defined in section 3(37) of the Employee
        Retirement Income Security Act of 1974), the plan,
            ``(2) in the case of any group health plan not described in
        paragraph (1)--
                ``(A) which is subject to the COBRA continuation provisions
            contained in--
                    ``(i) the Internal Revenue Code of 1986,
                    ``(ii) the Employee Retirement Income Security Act of
                1974, or
                    ``(iii) the Public Health Service Act, or
                ``(B) under which some or all of the coverage is not
            provided by insurance,
        the employer maintaining the plan, and
            ``(3) in the case of any group health plan not described in
        paragraph (1) or (2), the insurer providing the coverage under the
        group health plan.
        ``(c) Limitations and Refundability.--
            ``(1) Credit limited to certain employment taxes.--The credit
        allowed by subsection (a) with respect to any calendar quarter
        shall not exceed the tax imposed by section 3111(b), or so much of
        the taxes imposed under section 3221(a) as are attributable to the
        rate in effect under section 3111(b), for such calendar quarter
        (reduced by any credits allowed against such taxes under sections
        3131, 3132, and 3134) on the wages paid with respect to the
        employment of all employees of the employer.
            ``(2) Refundability of excess credit.--
                ``(A) Credit is refundable.--If the amount of the credit
            under subsection (a) exceeds the limitation of paragraph (1)
            for any calendar quarter, such excess shall be treated as an
            overpayment that shall be refunded under sections 6402(a) and
            6413(b).
                ``(B) Credit may be advanced.--In anticipation of the
            credit, including the refundable portion under subparagraph
            (A), the credit may be advanced, according to forms and
            instructions provided by the Secretary, up to an amount
            calculated under subsection (a) through the end of the most
            recent payroll period in the quarter.
                ``(C) Treatment of deposits.--The Secretary shall waive any
            penalty under section 6656 for any failure to make a deposit of
            the tax imposed by section 3111(b), or so much of the taxes
            imposed under section 3221(a) as are attributable to the rate
            in effect under section 3111(b), if the Secretary determines
            that such failure was due to the anticipation of the credit
            allowed under this section.
                ``(D) Treatment of payments.--For purposes of section 1324
            of title 31, United States Code, any amounts due to an employer
            under this paragraph shall be treated in the same manner as a
            refund due from a credit provision referred to in subsection
            (b)(2) of such section.
            ``(3) Overstatements.--Any overstatement of the credit to which
        a person is entitled under this section (and any amount paid by the
        Secretary as a result of such overstatement) shall be treated as an
        underpayment by such person of the taxes described in paragraph (1)
        and may be assessed and collected by the Secretary in the same
        manner as such taxes.
        ``(d) Governmental Entities.--For purposes of this section, the
    term `person' includes the government of any State or political
    subdivision thereof, any Indian tribal government (as defined in
    section 139E(c)(1)), any agency or instrumentality of any of the
    foregoing, and any agency or instrumentality of the Government of the
    United States that is described in section 501(c)(1) and exempt from
    taxation under section 501(a).
        ``(e) Denial of Double Benefit.--For purposes of chapter 1, the
    gross income of any person allowed a credit under this section shall be
    increased for the taxable year which includes the last day of any
    calendar quarter with respect to which such credit is allowed by the
    amount of such credit. No credit shall be allowed under this section
    with respect to any amount which is taken into account as qualified
    wages under section 2301 of the CARES Act or section 3134 of this title
    or as qualified health plan expenses under section 7001(d) or 7003(d)
    of the Families First Coronavirus Response Act or section 3131 or 3132
    of this title.
        ``(f) Extension of Limitation on Assessment.--Notwithstanding
    section 6501, the limitation on the time period for the assessment of
    any amount attributable to a credit claimed under this section shall
    not expire before the date that is 5 years after the later of--
            ``(1) the date on which the original return which includes the
        calendar quarter with respect to which such credit is determined is
        filed, or
            ``(2) the date on which such return is treated as filed under
        section 6501(b)(2).
        ``(g) Regulations.--The Secretary shall issue such regulations, or
    other guidance, forms, instructions, and publications, as may be
    necessary or appropriate to carry out this section, including--
            ``(1) the requirement to report information or the
        establishment of other methods for verifying the correct amounts of
        reimbursements under this section,
            ``(2) the application of this section to group health plans
        that are multiemployer plans (as defined in section 3(37) of the
        Employee Retirement Income Security Act of 1974),
            ``(3) to allow the advance payment of the credit determined
        under subsection (a), subject to the limitations provided in this
        section, based on such information as the Secretary shall require,
            ``(4) to provide for the reconciliation of such advance payment
        with the amount of the credit at the time of filing the return of
        tax for the applicable quarter or taxable year, and
            ``(5) allowing the credit to third party payors (including
        professional employer organizations, certified professional
        employer organizations, or agents under section 3504).''.
                (B) Clerical amendment.--The table of sections for
            subchapter B of chapter 65 of the Internal Revenue Code of 1986
            is amended by adding at the end the following new item:
    ``Sec. 6432. Continuation coverage premium assistance.''.

                (C) Effective date.--The amendments made by this paragraph
            shall apply to premiums to which subsection (a)(1)(A) applies
            and wages paid on or after April 1, 2021.
                (D) Special rule in case of employee payment that is not
            required under this section.--
                    (i) In general.--In the case of an assistance eligible
                individual who pays, with respect any period of coverage to
                which subsection (a)(1)(A) applies, any amount of the
                premium for such coverage that the individual would have
                (but for this Act) been required to pay, the person to whom
                such payment is payable shall reimburse such individual for
                the amount of such premium paid.
                    (ii) Credit of reimbursement.--A person to which clause
                (i) applies shall be allowed a credit in the manner
                provided under section 6432 of the Internal Revenue Code of
                1986 for any payment made to the employee under such
                clause.
                    (iii) Payment of credits.--Any person to which clause
                (i) applies shall make the payment required under such
                clause to the individual not later than 60 days after the
                date on which such individual made the premium payment.
            (2) Penalty for failure to notify health plan of cessation of
        eligibility for premium assistance.--
                (A) In general.--Part I of subchapter B of chapter 68 of
            the Internal Revenue Code of 1986 is amended by adding at the
            end the following new section:
    ``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF
    ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE.
        ``(a) In General.--Except in the case of a failure described in
    subsection (b) or (c), any person required to notify a group health
    plan under section 9501(a)(2)(B) of the American Rescue Plan Act of
    2021 who fails to make such a notification at such time and in such
    manner as the Secretary of Labor may require shall pay a penalty of
    $250 for each such failure.
        ``(b) Intentional Failure.--In the case of any such failure that is
    fraudulent, such person shall pay a penalty equal to the greater of--
            ``(1) $250, or
            ``(2) 110 percent of the premium assistance provided under
        section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 after
        termination of eligibility under such section.
        ``(c) Reasonable Cause Exception.--No penalty shall be imposed
    under this section with respect to any failure if it is shown that such
    failure is due to reasonable cause and not to willful neglect.''.
                (B) Clerical amendment.--The table of sections of part I of
            subchapter B of chapter 68 of such Code is amended by adding at
            the end the following new item:
    ``Sec. 6720C. Penalty for failure to notify health plan of cessation of
              eligibility for continuation coverage premium assistance.''.

            (3) Coordination with HCTC.--
                (A) In general.--Section 35(g)(9) of the Internal Revenue
            Code of 1986 is amended to read as follows:
            ``(9) Continuation coverage premium assistance.--In the case of
        an assistance eligible individual who receives premium assistance
        for continuation coverage under section 9501(a)(1) of the American
        Rescue Plan Act of 2021 for any month during the taxable year, such
        individual shall not be treated as an eligible individual, a
        certified individual, or a qualifying family member for purposes of
        this section or section 7527 with respect to such month.''.
                (B) Effective date.--The amendment made by subparagraph (A)
            shall apply to taxable years ending after the date of the
            enactment of this Act.
            (4) Exclusion of continuation coverage premium assistance from
        gross income.--
                (A) In general.--Part III of subchapter B of chapter 1 of
            the Internal Revenue Code of 1986 is amended by inserting after
            section 139H the following new section:
    ``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
        ``In the case of an assistance eligible individual (as defined in
    subsection (a)(3) of section 9501 of the American Rescue Plan Act of
    2021), gross income does not include any premium assistance provided
    under subsection (a)(1) of such section.''.
                (B) Clerical amendment.--The table of sections for part III
            of subchapter B of chapter 1 of such Code is amended by
            inserting after the item relating to section 139H the following
            new item:
    ``Sec. 139I. Continuation coverage premium assistance.''.

                (C) Effective date.--The amendments made by this paragraph
            shall apply to taxable years ending after the date of the
            enactment of this Act.

                    Subtitle G--Promoting Economic Security

                  PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

    SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.
        (a) In General.--Subchapter B of chapter 65 of the Internal Revenue
    Code of 1986 is amended by inserting after section 6428A the following
    new section:
    ``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.
        ``(a) In General.--In the case of an eligible individual, there
    shall be allowed as a credit against the tax imposed by subtitle A for
    the first taxable year beginning in 2021 an amount equal to the 2021
    rebate amount determined for such taxable year.
        ``(b) 2021 Rebate Amount.--For purposes of this section, the term
    `2021 rebate amount' means, with respect to any taxpayer for any
    taxable year, the sum of--
            ``(1) $1,400 ($2,800 in the case of a joint return), plus
            ``(2) $1,400 multiplied by the number of dependents of the
        taxpayer for such taxable year.
        ``(c) Eligible Individual.--For purposes of this section, the term
    `eligible individual' means any individual other than--
            ``(1) any nonresident alien individual,
            ``(2) any individual who is a dependent of another taxpayer for
        a taxable year beginning in the calendar year in which the
        individual's taxable year begins, and
            ``(3) an estate or trust.
        ``(d) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The amount of the credit allowed by
        subsection (a) (determined without regard to this subsection and
        subsection (f)) shall be reduced (but not below zero) by the amount
        which bears the same ratio to such credit (as so determined) as--
                ``(A) the excess of--
                    ``(i) the taxpayer's adjusted gross income for such
                taxable year, over
                    ``(ii) $75,000, bears to
                ``(B) $5,000.
            ``(2) Special rules.--
                ``(A) Joint return or surviving spouse.--In the case of a
            joint return or a surviving spouse (as defined in section
            2(a)), paragraph (1) shall be applied by substituting
            `$150,000' for `$75,000' and `$10,000' for `$5,000'.
                ``(B) Head of household.--In the case of a head of
            household (as defined in section 2(b)), paragraph (1) shall be
            applied by substituting `$112,500' for `$75,000' and `$7,500'
            for `$5,000'.
        ``(e) Definitions and Special Rules.--
            ``(1) Dependent defined.--For purposes of this section, the
        term `dependent' has the meaning given such term by section 152.
            ``(2) Identification number requirement.--
                ``(A) In general.--In the case of a return other than a
            joint return, the $1,400 amount in subsection (b)(1) shall be
            treated as being zero unless the taxpayer includes the valid
            identification number of the taxpayer on the return of tax for
            the taxable year.
                ``(B) Joint returns.--In the case of a joint return, the
            $2,800 amount in subsection (b)(1) shall be treated as being--
                    ``(i) $1,400 if the valid identification number of only
                1 spouse is included on the return of tax for the taxable
                year, and
                    ``(ii) zero if the valid identification number of
                neither spouse is so included.
                ``(C) Dependents.--A dependent shall not be taken into
            account under subsection (b)(2) unless the valid identification
            number of such dependent is included on the return of tax for
            the taxable year.
                ``(D) Valid identification number.--
                    ``(i) In general.--For purposes of this paragraph, the
                term `valid identification number' means a social security
                number issued to an individual by the Social Security
                Administration on or before the due date for filing the
                return for the taxable year.
                    ``(ii) Adoption taxpayer identification number.--For
                purposes of subparagraph (C), in the case of a dependent
                who is adopted or placed for adoption, the term `valid
                identification number' shall include the adoption taxpayer
                identification number of such dependent.
                ``(E) Special rule for members of the armed forces.--
            Subparagraph (B) shall not apply in the case where at least 1
            spouse was a member of the Armed Forces of the United States at
            any time during the taxable year and the valid identification
            number of at least 1 spouse is included on the return of tax
            for the taxable year.
                ``(F) Coordination with certain advance payments.--In the
            case of any payment determined pursuant to subsection (g)(6), a
            valid identification number shall be treated for purposes of
            this paragraph as included on the taxpayer's return of tax if
            such valid identification number is available to the Secretary
            as described in such subsection.
                ``(G) Mathematical or clerical error authority.--Any
            omission of a correct valid identification number required
            under this paragraph shall be treated as a mathematical or
            clerical error for purposes of applying section 6213(g)(2) to
            such omission.
            ``(3) Credit treated as refundable.--The credit allowed by
        subsection (a) shall be treated as allowed by subpart C of part IV
        of subchapter A of chapter 1.
        ``(f) Coordination With Advance Refunds of Credit.--
            ``(1) Reduction of refundable credit.--The amount of the credit
        which would (but for this paragraph) be allowable under subsection
        (a) shall be reduced (but not below zero) by the aggregate refunds
        and credits made or allowed to the taxpayer (or, except as
        otherwise provided by the Secretary, any dependent of the taxpayer)
        under subsection (g). Any failure to so reduce the credit shall be
        treated as arising out of a mathematical or clerical error and
        assessed according to section 6213(b)(1).
            ``(2) Joint returns.--Except as otherwise provided by the
        Secretary, in the case of a refund or credit made or allowed under
        subsection (g) with respect to a joint return, half of such refund
        or credit shall be treated as having been made or allowed to each
        individual filing such return.
        ``(g) Advance Refunds and Credits.--
            ``(1) In general.--Subject to paragraphs (5) and (6), each
        individual who was an eligible individual for such individual's
        first taxable year beginning in 2019 shall be treated as having
        made a payment against the tax imposed by chapter 1 for such
        taxable year in an amount equal to the advance refund amount for
        such taxable year.
            ``(2) Advance refund amount.--
                ``(A) In general.--For purposes of paragraph (1), the
            advance refund amount is the amount that would have been
            allowed as a credit under this section for such taxable year if
            this section (other than subsection (f) and this subsection)
            had applied to such taxable year.
                ``(B) Treatment of deceased individuals.--For purposes of
            determining the advance refund amount with respect to such
            taxable year--
                    ``(i) any individual who was deceased before January 1,
                2021, shall be treated for purposes of applying subsection
                (e)(2) in the same manner as if the valid identification
                number of such person was not included on the return of tax
                for such taxable year (except that subparagraph (E) thereof
                shall not apply),
                    ``(ii) notwithstanding clause (i), in the case of a
                joint return with respect to which only 1 spouse is
                deceased before January 1, 2021, such deceased spouse was a
                member of the Armed Forces of the United States at any time
                during the taxable year, and the valid identification
                number of such deceased spouse is included on the return of
                tax for the taxable year, the valid identification number
                of 1 (and only 1) spouse shall be treated as included on
                the return of tax for the taxable year for purposes of
                applying subsection (e)(2)(B) with respect to such joint
                return, and
                    ``(iii) no amount shall be determined under subsection
                (e)(2) with respect to any dependent of the taxpayer if the
                taxpayer (both spouses in the case of a joint return) was
                deceased before January 1, 2021.
            ``(3) Timing and manner of payments.--The Secretary shall,
        subject to the provisions of this title and consistent with rules
        similar to the rules of subparagraphs (B) and (C) of section
        6428A(f)(3), refund or credit any overpayment attributable to this
        subsection as rapidly as possible, consistent with a rapid effort
        to make payments attributable to such overpayments electronically
        if appropriate. No refund or credit shall be made or allowed under
        this subsection after December 31, 2021.
            ``(4) No interest.--No interest shall be allowed on any
        overpayment attributable to this subsection.
            ``(5) Application to individuals who have filed a return of tax
        for 2020.--
                ``(A) Application to 2020 returns filed at time of initial
            determination.--If, at the time of any determination made
            pursuant to paragraph (3), the individual referred to in
            paragraph (1) has filed a return of tax for the individual's
            first taxable year beginning in 2020, paragraph (1) shall be
            applied with respect to such individual by substituting `2020'
            for `2019'.
                ``(B) Additional payment.--
                    ``(i) In general.--In the case of any individual who
                files, before the additional payment determination date, a
                return of tax for such individual's first taxable year
                beginning in 2020, the Secretary shall make a payment (in
                addition to any payment made under paragraph (1)) to such
                individual equal to the excess (if any) of--

                        ``(I) the amount which would be determined under
                    paragraph (1) (after the application of subparagraph
                    (A)) by applying paragraph (1) as of the additional
                    payment determination date, over
                        ``(II) the amount of any payment made with respect
                    to such individual under paragraph (1).

                    ``(ii) Additional payment determination date.--The term
                `additional payment determination date' means the earlier
                of--

                        ``(I) the date which is 90 days after the 2020
                    calendar year filing deadline, or
                        ``(II) September 1, 2021.

                    ``(iii) 2020 calendar year filing deadline.--The term
                `2020 calendar year filing deadline' means the date
                specified in section 6072(a) with respect to returns for
                calendar year 2020. Such date shall be determined after
                taking into account any period disregarded under section
                7508A if such disregard applies to substantially all
                returns for calendar year 2020 to which section 6072(a)
                applies.
            ``(6) Application to certain individuals who have not filed a
        return of tax for 2019 or 2020 at time of determination.--In the
        case of any individual who, at the time of any determination made
        pursuant to paragraph (3), has filed a tax return for neither the
        year described in paragraph (1) nor for the year described in
        paragraph (5)(A), the Secretary shall, consistent with rules
        similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph
        (1) on the basis of information available to the Secretary and
        shall, on the basis of such information, determine the advance
        refund amount with respect to such individual without regard to
        subsection (d) unless the Secretary has reason to know that such
        amount would otherwise be reduced by reason of such subsection.
            ``(7) Special rule related to time of filing return.--Solely
        for purposes of this subsection, a return of tax shall not be
        treated as filed until such return has been processed by the
        Internal Revenue Service.
            ``(8) Restriction on use of certain previously issued prepaid
        debit cards.--Payments made by the Secretary to individuals under
        this section shall not be in the form of an increase in the balance
        of any previously issued prepaid debit card if, as of the time of
        the issuance of such card, such card was issued solely for purposes
        of making payments under section 6428 or 6428A.
        ``(h) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including--
            ``(1) regulations or other guidance providing taxpayers the
        opportunity to provide the Secretary information sufficient to
        allow the Secretary to make payments to such taxpayers under
        subsection (g) (including the determination of the amount of such
        payment) if such information is not otherwise available to the
        Secretary, and
            ``(2) regulations or other guidance to ensure to the maximum
        extent administratively practicable that, in determining the amount
        of any credit under subsection (a) and any credit or refund under
        subsection (g), an individual is not taken into account more than
        once, including by different taxpayers and including by reason of a
        change in joint return status or dependent status between the
        taxable year for which an advance refund amount is determined and
        the taxable year for which a credit under subsection (a) is
        determined.
        ``(i) Outreach.--The Secretary shall carry out a robust and
    comprehensive outreach program to ensure that all taxpayers described
    in subsection (h)(1) learn of their eligibility for the advance refunds
    and credits under subsection (g); are advised of the opportunity to
    receive such advance refunds and credits as provided under subsection
    (h)(1); and are provided assistance in applying for such advance
    refunds and credits.''.
        (b) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--The
        Secretary of the Treasury shall pay to each possession of the
        United States which has a mirror code tax system amounts equal to
        the loss (if any) to that possession by reason of the amendments
        made by this section. Such amounts shall be determined by the
        Secretary of the Treasury based on information provided by the
        government of the respective possession.
            (2) Payments to other possessions.--The Secretary of the
        Treasury shall pay to each possession of the United States which
        does not have a mirror code tax system amounts estimated by the
        Secretary of the Treasury as being equal to the aggregate benefits
        (if any) that would have been provided to residents of such
        possession by reason of the amendments made by this section if a
        mirror code tax system had been in effect in such possession. The
        preceding sentence shall not apply unless the respective possession
        has a plan, which has been approved by the Secretary of the
        Treasury, under which such possession will promptly distribute such
        payments to its residents.
            (3) Inclusion of administrative expenses.--The Secretary of the
        Treasury shall pay to each possession of the United States to which
        the Secretary makes a payment under paragraph (1) or (2) an amount
        equal to the lesser of--
                (A) the increase (if any) of the administrative expenses of
            such possession--
                    (i) in the case of a possession described in paragraph
                (1), by reason of the amendments made by this section, and
                    (ii) in the case of a possession described in paragraph
                (2), by reason of carrying out the plan described in such
                paragraph, or
                (B) $500,000 ($10,000,000 in the case of Puerto Rico).
        The amount described in subparagraph (A) shall be determined by the
        Secretary of the Treasury based on information provided by the
        government of the respective possession.
            (4) Coordination with credit allowed against united states
        income taxes.--No credit shall be allowed against United States
        income taxes under section 6428B of the Internal Revenue Code of
        1986 (as added by this section), nor shall any credit or refund be
        made or allowed under subsection (g) of such section, to any
        person--
                (A) to whom a credit is allowed against taxes imposed by
            the possession by reason of the amendments made by this
            section, or
                (B) who is eligible for a payment under a plan described in
            paragraph (2).
            (5) Mirror code tax system.--For purposes of this subsection,
        the term ``mirror code tax system'' means, with respect to any
        possession of the United States, the income tax system of such
        possession if the income tax liability of the residents of such
        possession under such system is determined by reference to the
        income tax laws of the United States as if such possession were the
        United States.
            (6) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this subsection
        shall be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.
        (c) Administrative Provisions.--
            (1) Definition of deficiency.--Section 6211(b)(4)(A) of the
        Internal Revenue Code of 1986 is amended by striking ``6428, and
        6428A'' and inserting ``6428, 6428A, and 6428B''.
            (2) Exception from reduction or offset.--Any refund payable by
        reason of section 6428B(g) of the Internal Revenue Code of 1986 (as
        added by this section), or any such refund payable by reason of
        subsection (b) of this section, shall not be--
                (A) subject to reduction or offset pursuant to subsection
            (c), (d), (e), or (f) of section 6402 of the Internal Revenue
            Code of 1986 or any similar authority permitting offset, or
                (B) reduced or offset by other assessed Federal taxes that
            would otherwise be subject to levy or collection.
            (3) Conforming amendments.--
                (A) Paragraph (2) of section 1324(b) of title 31, United
            States Code, is amended by inserting ``6428B,'' after
            ``6428A,''.
                (B) The table of sections for subchapter B of chapter 65 of
            the Internal Revenue Code of 1986 is amended by inserting after
            the item relating to section 6428A the following new item:
    ``Sec. 6428B. 2021 recovery rebates to individuals.''.

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

                            PART 2--CHILD TAX CREDIT

    SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
        (a) In General.--Section 24 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(i) Special Rules for 2021.--In the case of any taxable year
    beginning after December 31, 2020, and before January 1, 2022--
            ``(1) Refundable credit.--If the taxpayer (in the case of a
        joint return, either spouse) has a principal place of abode in the
        United States (determined as provided in section 32) for more than
        one-half of the taxable year or is a bona fide resident of Puerto
        Rico (within the meaning of section 937(a)) for such taxable year--
                ``(A) subsection (d) shall not apply, and
                ``(B) so much of the credit determined under subsection (a)
            (after application of subparagraph (A)) as does not exceed the
            amount of such credit which would be so determined without
            regard to subsection (h)(4) shall be allowed under subpart C
            (and not allowed under this subpart).
            ``(2) 17-year-olds eligible for treatment as qualifying
        children.--This section shall be applied--
                ``(A) by substituting `age 18' for `age 17' in subsection
            (c)(1), and
                ``(B) by substituting `described in subsection (c)
            (determined after the application of subsection (i)(2)(A))' for
            `described in subsection (c)' in subsection (h)(4)(A).
            ``(3) Credit amount.--Subsection (h)(2) shall not apply and
        subsection (a) shall be applied by substituting `$3,000 ($3,600 in
        the case of a qualifying child who has not attained age 6 as of the
        close of the calendar year in which the taxable year of the
        taxpayer begins)' for `$1,000'.
            ``(4) Reduction of increased credit amount based on modified
        adjusted gross income.--
                ``(A) In general.--The amount of the credit allowable under
            subsection (a) (determined without regard to subsection (b))
            shall be reduced by $50 for each $1,000 (or fraction thereof)
            by which the taxpayer's modified adjusted gross income (as
            defined in subsection (b)) exceeds the applicable threshold
            amount.
                ``(B) Applicable threshold amount.--For purposes of this
            paragraph, the term `applicable threshold amount' means--
                    ``(i) $150,000, in the case of a joint return or
                surviving spouse (as defined in section 2(a)) ,
                    ``(ii) $112,500, in the case of a head of household (as
                defined in section 2(b)), and
                    ``(iii) $75,000, in any other case.
                ``(C) Limitation on reduction.--
                    ``(i) In general.--The amount of the reduction under
                subparagraph (A) shall not exceed the lesser of--

                        ``(I) the applicable credit increase amount, or
                        ``(II) 5 percent of the applicable phaseout
                    threshold range.

                    ``(ii) Applicable credit increase amount.--For purposes
                of this subparagraph, the term `applicable credit increase
                amount' means the excess (if any) of--

                        ``(I) the amount of the credit allowable under this
                    section for the taxable year determined without regard
                    to this paragraph and subsection (b), over
                        ``(II) the amount of such credit as so determined
                    and without regard to paragraph (3).

                    ``(iii) Applicable phaseout threshold range.--For
                purposes of this subparagraph, the term `applicable
                phaseout threshold range' means the excess of--

                        ``(I) the threshold amount applicable to the
                    taxpayer under subsection (b) (determined after the
                    application of subsection (h)(3)), over
                        ``(II) the applicable threshold amount applicable
                    to the taxpayer under this paragraph.

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

                        ``(I) $60,000 in the case of a joint return or
                    surviving spouse (as defined in section 2(a)),
                        ``(II) $50,000 in the case of a head of household,
                    and
                        ``(III) $40,000 in any other case.

                    ``(iv) Safe harbor amount.--For purposes of this
                subparagraph, the term `safe harbor amount' means, with
                respect to any taxable year, the product of--

                        ``(I) $2,000, multiplied by
                        ``(II) the excess (if any) of the number of
                    qualified children taken into account in determining
                    the annual advance amount with respect to the taxpayer
                    under section 7527A with respect to months beginning in
                    such taxable year, over the number of qualified
                    children taken into account in determining the credit
                    allowed under this section for such taxable year.''.

            (3) Coordination with wage withholding.--Section 3402(f)(1)(C)
        of such Code is amended by striking ``section 24(a)'' and inserting
        ``section 24 (determined after application of subsection (j)
        thereof)''.
            (4) Conforming amendments.--
                (A) Section 26(b)(2) of such Code is amended by striking
            ``and'' at the end of subparagraph (X), by striking the period
            at the end of subparagraph (Y) and inserting ``, and'', and by
            adding at the end the following new subparagraph:
                ``(Z) section 24(j)(2) (relating to excess advance
            payments).''.
                (B) Section 6211(b)(4)(A) of such Code, as amended by the
            preceding provisions of this subtitle, is amended--
                    (i) by striking ``24(d)'' and inserting ``24 by reason
                of subsections (d) and (i)(1) thereof'', and
                    (ii) by striking ``and 6428B'' and inserting ``6428B,
                and 7527A''.
                (C) Paragraph (2) of section 1324(b) of title 31, United
            States Code, is amended--
                    (i) by inserting ``24,'' before ``25A'', and
                    (ii) by striking `` or 6431'' and inserting ``6431, or
                7527A''.
                (D) The table of sections for chapter 77 of the Internal
            Revenue Code of 1986 is amended by inserting after the item
            relating to section 7527 the following new item:
    ``Sec. 7527A. Advance payment of child tax credit.''.

            (5) Appropriations to carry out advance payments.--Immediately
        upon the enactment of this Act, in addition to amounts otherwise
        available, there are appropriated for fiscal year 2021, out of any
        money in the Treasury not otherwise appropriated:
                (A) $397,200,000 to remain available until September 30,
            2022, for necessary expenses for the Internal Revenue Service
            to carry out this section (and the amendments made by this
            section), which shall supplement and not supplant any other
            appropriations that may be available for this purpose, and
                (B) $16,200,000 to remain available until September 30,
            2022, for necessary expenses for the Bureau of the Fiscal
            Service to carry out this section (and the amendments made by
            this section), which shall supplement and not supplant any
            other appropriations that may be available for this purpose.
        (c) Effective Date.--
            (1) In general.--The amendments made by this section shall
        apply to taxable years beginning after December 31, 2020.
            (2) Establishment of advance payment program.--The Secretary of
        the Treasury (or the Secretary's designee) shall establish the
        program described in section 7527A of the Internal Revenue Code of
        1986 as soon as practicable after the date of the enactment of this
        Act, except that the Secretary shall ensure that the timing of the
        establishment of such program does not interfere with carrying out
        section 6428B(g) as rapidly as possible.
    SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.
        (a) In General.--Section 24 of the Internal Revenue Code of 1986,
    as amended by the preceding provisions of this Act, is amended by
    adding at the end the following new subsection:
        ``(k) Application of Credit in Possessions.--
            ``(1) Mirror code possessions.--
                ``(A) In general.--The Secretary shall pay to each
            possession of the United States with a mirror code tax system
            amounts equal to the loss (if any) to that possession by reason
            of the application of this section (determined without regard
            to this subsection) with respect to taxable years beginning
            after 2020. Such amounts shall be determined by the Secretary
            based on information provided by the government of the
            respective possession.
                ``(B) Coordination with credit allowed against united
            states income taxes.--No credit shall be allowed under this
            section for any taxable year to any individual to whom a credit
            is allowable against taxes imposed by a possession of the
            United States with a mirror code tax system by reason of the
            application of this section in such possession for such taxable
            year.
                ``(C) Mirror code tax system.--For purposes of this
            paragraph, the term `mirror code tax system' means, with
            respect to any possession of the United States, the income tax
            system of such possession if the income tax liability of the
            residents of such possession under such system is determined by
            reference to the income tax laws of the United States as if
            such possession were the United States.
            ``(2) Puerto rico.--
                ``(A) Application to taxable years in 2021.--
                    ``(i) For application of refundable credit to residents
                of Puerto Rico, see subsection (i)(1).
                    ``(ii) For nonapplication of advance payment to
                residents of Puerto Rico, see section 7527A(e)(4)(A).
                ``(B) Application to taxable years after 2021.--In the case
            of any bona fide resident of Puerto Rico (within the meaning of
            section 937(a)) for any taxable year beginning after December
            31, 2021--
                    ``(i) the credit determined under this section shall be
                allowable to such resident, and
                    ``(ii) subsection (d)(1)(B)(ii) shall be applied
                without regard to the phrase `in the case of a taxpayer
                with 3 or more qualifying children'.
            ``(3) American samoa.--
                ``(A) In general.--The Secretary shall pay to American
            Samoa amounts estimated by the Secretary as being equal to the
            aggregate benefits that would have been provided to residents
            of American Samoa by reason of the application of this section
            for taxable years beginning after 2020 if the provisions of
            this section had been in effect in American Samoa (applied as
            if American Samoa were the United States and without regard to
            the application of this section to bona fide residents of
            Puerto Rico under subsection (i)(1)).
                ``(B) Distribution requirement.--Subparagraph (A) shall not
            apply unless American Samoa has a plan, which has been approved
            by the Secretary, under which American Samoa will promptly
            distribute such payments to its residents.
                ``(C) Coordination with credit allowed against united
            states income taxes.--
                    ``(i) In general.--In the case of a taxable year with
                respect to which a plan is approved under subparagraph (B),
                this section (other than this subsection) shall not apply
                to any individual eligible for a distribution under such
                plan.
                    ``(ii) Application of section in event of absence of
                approved plan.--In the case of a taxable year with respect
                to which a plan is not approved under subparagraph (B)--

                        ``(I) if such taxable year begins in 2021,
                    subsection (i)(1) shall be applied by substituting
                    `bona fide resident of Puerto Rico or American Samoa'
                    for `bona fide resident of Puerto Rico', and
                        ``(II) if such taxable year begins after December
                    31, 2021, rules similar to the rules of paragraph
                    (2)(B) shall apply with respect to bona fide residents
                    of American Samoa (within the meaning of section
                    937(a)).

            ``(4) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this subsection
        shall be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

                        PART 3--EARNED INCOME TAX CREDIT

    SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS
    WITH NO QUALIFYING CHILDREN.
        (a) Special Rules for 2021.--Section 32 of the Internal Revenue
    Code of 1986 is amended by adding at the end the following new
    subsection:
        ``(n) Special Rules for Individuals Without Qualifying Children.--
    In the case of any taxable year beginning after December 31, 2020, and
    before January 1, 2022--
            ``(1) Decrease in minimum age for credit.--
                ``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be
            applied by substituting `the applicable minimum age' for `age
            25'.
                ``(B) Applicable minimum age.--For purposes of this
            paragraph, the term `applicable minimum age' means--
                    ``(i) except as otherwise provided in this
                subparagraph, age 19,
                    ``(ii) in the case of a specified student (other than a
                qualified former foster youth or a qualified homeless
                youth), age 24, and
                    ``(iii) in the case of a qualified former foster youth
                or a qualified homeless youth, age 18.
                ``(C) Specified student.--For purposes of this paragraph,
            the term `specified student' means, with respect to any taxable
            year, an individual who is an eligible student (as defined in
            section 25A(b)(3)) during at least 5 calendar months during the
            taxable year.
                ``(D) Qualified former foster youth.--For purposes of this
            paragraph, the term `qualified former foster youth' means an
            individual who--
                    ``(i) on or after the date that such individual
                attained age 14, was in foster care provided under the
                supervision or administration of an entity administering
                (or eligible to administer) a plan under part B or part E
                of title IV of the Social Security Act (without regard to
                whether Federal assistance was provided with respect to
                such child under such part E), and
                    ``(ii) provides (in such manner as the Secretary may
                provide) consent for entities which administer a plan under
                part B or part E of title IV of the Social Security Act to
                disclose to the Secretary information related to the status
                of such individual as a qualified former foster youth.
                ``(E) Qualified homeless youth.--For purposes of this
            paragraph, the term `qualified homeless youth' means, with
            respect to any taxable year, an individual who certifies, in a
            manner as provided by the Secretary, that such individual is
            either an unaccompanied youth who is a homeless child or youth,
            or is unaccompanied, at risk of homelessness, and self-
            supporting.
            ``(2) Elimination of maximum age for credit.--Subsection
        (c)(1)(A)(ii)(II) shall be applied without regard to the phrase
        `but not attained age 65'.
            ``(3) Increase in credit and phaseout percentages.--The table
        contained in subsection (b)(1) shall be applied by substituting
        `15.3' for `7.65' each place it appears therein.
            ``(4) Increase in earned income and phaseout amounts.--
                ``(A) In general.--The table contained in subsection
            (b)(2)(A) shall be applied--
                    ``(i) by substituting `$9,820' for `$4,220', and
                    ``(ii) by substituting `$11,610' for `$5,280'.
                ``(B) Coordination with inflation adjustment.--Subsection
            (j) shall not apply to any dollar amount specified in this
            paragraph.''.
        (b) Information Return Matching.--As soon as practicable, the
    Secretary of the Treasury (or the Secretary's delegate) shall develop
    and implement procedures to use information returns under section 6050S
    (relating to returns relating to higher education tuition and related
    expenses) to check the status of individuals as specified students for
    purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of
    1986 (as added by this section).
        (c) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
    SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE
    OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION
    REQUIREMENTS.
        (a) In General.--Section 32(c)(1) of the Internal Revenue Code of
    1986 is amended by striking subparagraph (F).
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
    SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.
        (a) In General.--Section 32(d) of the Internal Revenue Code of 1986
    is amended--
            (1) by striking ``Married Individuals.--In the case of'' and
        inserting the following: ``Married Individuals.--
            ``(1) In general.--In the case of'', and
            (2) by adding at the end the following new paragraph:
            ``(2) Determination of marital status.--For purposes of this
        section--
                ``(A) In general.--Except as provided in subparagraph (B),
            marital status shall be determined under section 7703(a).
                ``(B) Special rule for separated spouse.--An individual
            shall not be treated as married if such individual--
                    ``(i) is married (as determined under section 7703(a))
                and does not file a joint return for the taxable year,
                    ``(ii) resides with a qualifying child of the
                individual for more than one-half of such taxable year, and
                    ``(iii)(I) during the last 6 months of such taxable
                year, does not have the same principal place of abode as
                the individual's spouse, or
                    ``(II) has a decree, instrument, or agreement (other
                than a decree of divorce) described in section 121(d)(3)(C)
                with respect to the individual's spouse and is not a member
                of the same household with the individual's spouse by the
                end of the taxable year.''.
        (b) Conforming Amendments.--
            (1) Section 32(c)(1)(A) of such Code is amended by striking the
        last sentence.
            (2) Section 32(c)(1)(E)(ii) of such Code is amended by striking
        ``(within the meaning of section 7703)''.
            (3) Section 32(d)(1) of such Code, as amended by subsection
        (a), is amended by striking ``(within the meaning of section
        7703)''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.
    SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.
        (a) In General.--Section 32(i) of the Internal Revenue Code of 1986
    is amended by striking ``$2,200'' and inserting ``$10,000''.
        (b) Inflation Adjustment.--Section 32(j)(1) of such Code is
    amended--
            (1) in the matter preceding subparagraph (A), by inserting
        ``(2021 in the case of the dollar amount in subsection (i)(1))''
        after ``2015'',
            (2) in subparagraph (B)(i)--
                (A) by striking ``subsections (b)(2)(A) and (i)(1)'' and
            inserting ``subsection (b)(2)(A)'', and
                (B) by striking ``and'' at the end,
            (3) by striking the period at the end of subparagraph (B)(ii)
        and inserting ``, and'', and
            (4) by inserting after subparagraph (B)(ii) the following new
        clause:
                    ``(iii) in the case of the $10,000 amount in subsection
                (i)(1), `calendar year 2020' for `calendar year 2016'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.
    SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF
    THE UNITED STATES.
        (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new section:
    ``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF
    THE UNITED STATES.
        ``(a) Puerto Rico.--
            ``(1) In general.--With respect to calendar year 2021 and each
        calendar year thereafter, the Secretary shall, except as otherwise
        provided in this subsection, make payments to Puerto Rico equal
        to--
                ``(A) the specified matching amount for such calendar year,
            plus
                ``(B) in the case of calendar years 2021 through 2025, the
            lesser of--
                    ``(i) the expenditures made by Puerto Rico during such
                calendar year for education efforts with respect to
                individual taxpayers and tax return preparers relating to
                the earned income tax credit, or
                    ``(ii) $1,000,000.
            ``(2) Requirement to reform earned income tax credit.--The
        Secretary shall not make any payments under paragraph (1) with
        respect to any calendar year unless Puerto Rico has in effect an
        earned income tax credit for taxable years beginning in or with
        such calendar year which (relative to the earned income tax credit
        which was in effect for taxable years beginning in or with calendar
        year 2019) increases the percentage of earned income which is
        allowed as a credit for each group of individuals with respect to
        which such percentage is separately stated or determined in a
        manner designed to substantially increase workforce participation.
            ``(3) Specified matching amount.--For purposes of this
        subsection--
                ``(A) In general.--The term `specified matching amount'
            means, with respect to any calendar year, the lesser of--
                    ``(i) the excess (if any) of--

                        ``(I) the cost to Puerto Rico of the earned income
                    tax credit for taxable years beginning in or with such
                    calendar year, over
                        ``(II) the base amount for such calendar year, or

                    ``(ii) the product of 3, multiplied by the base amount
                for such calendar year.
                ``(B) Base amount.--
                    ``(i) Base amount for 2021.--In the case of calendar
                year 2021, the term `base amount' means the greater of--

                        ``(I) the cost to Puerto Rico of the earned income
                    tax credit for taxable years beginning in or with
                    calendar year 2019 (rounded to the nearest multiple of
                    $1,000,000), or
                        ``(II) $200,000,000.

                    ``(ii) Inflation adjustment.--In the case of any
                calendar year after 2021, the term `base amount' means the
                dollar amount determined under clause (i) increased by an
                amount equal to--

                        ``(I) such dollar amount, multiplied by--
                        ``(II) the cost-of-living adjustment determined
                    under section 1(f)(3) for such calendar year,
                    determined by substituting `calendar year 2020' for
                    `calendar year 2016' in subparagraph (A)(ii) thereof.

                Any amount determined under this clause shall be rounded to
                the nearest multiple of $1,000,000.
            ``(4) Rules related to payments.--
                ``(A) Timing of payments.--The Secretary shall make
            payments under paragraph (1) for any calendar year--
                    ``(i) after receipt of such information as the
                Secretary may require to determine such payments, and
                    ``(ii) except as provided in clause (i), within a
                reasonable period of time before the due date for
                individual income tax returns (as determined under the laws
                of Puerto Rico) for taxable years which began on the first
                day of such calendar year.
                ``(B) Information.--The Secretary may require the reporting
            of such information as the Secretary may require to carry out
            this subsection.
                ``(C) Determination of cost of earned income tax credit.--
            For purposes of this subsection, the cost to Puerto Rico of the
            earned income tax credit shall be determined by the Secretary
            on the basis of the laws of Puerto Rico and shall include
            reductions in revenues received by Puerto Rico by reason of
            such credit and refunds attributable to such credit, but shall
            not include any administrative costs with respect to such
            credit.
        ``(b) Possessions With Mirror Code Tax Systems.--
            ``(1) In general.--With respect to calendar year 2021 and each
        calendar year thereafter, the Secretary shall, except as otherwise
        provided in this subsection, make payments to the Virgin Islands,
        Guam, and the Commonwealth of the Northern Mariana Islands equal
        to--
                ``(A) the cost to such possession of the earned income tax
            credit for taxable years beginning in or with such calendar
            year, plus
                ``(B) in the case of calendar years 2021 through 2025, the
            lesser of--
                    ``(i) the expenditures made by such possession during
                such calendar year for education efforts with respect to
                individual taxpayers and tax return preparers relating to
                such earned income tax credit, or
                    ``(ii) $50,000.
            ``(2) Application of certain rules.--Rules similar to the rules
        of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply
        for purposes of this subsection.
        ``(c) American Samoa.--
            ``(1) In general.--With respect to calendar year 2021 and each
        calendar year thereafter, the Secretary shall, except as otherwise
        provided in this subsection, make payments to American Samoa equal
        to--
                ``(A) the lesser of--
                    ``(i) the cost to American Samoa of the earned income
                tax credit for taxable years beginning in or with such
                calendar year, or
                    ``(ii) $16,000,000, plus
                ``(B) in the case of calendar years 2021 through 2025, the
            lesser of--
                    ``(i) the expenditures made by American Samoa during
                such calendar year for education efforts with respect to
                individual taxpayers and tax return preparers relating to
                such earned income tax credit, or
                    ``(ii) $50,000.
            ``(2) Requirement to enact and maintain an earned income tax
        credit.--The Secretary shall not make any payments under paragraph
        (1) with respect to any calendar year unless American Samoa has in
        effect an earned income tax credit for taxable years beginning in
        or with such calendar year which allows a refundable tax credit to
        individuals on the basis of the taxpayer's earned income which is
        designed to substantially increase workforce participation.
            ``(3) Inflation adjustment.--In the case of any calendar year
        after 2021, the $16,000,000 amount in paragraph (1)(A)(ii) shall be
        increased by an amount equal to--
                ``(A) such dollar amount, multiplied by--
                ``(B) the cost-of-living adjustment determined under
            section 1(f)(3) for such calendar year, determined by
            substituting `calendar year 2020' for `calendar year 2016' in
            subparagraph (A)(ii) thereof.
        Any increase determined under this clause shall be rounded to the
        nearest multiple of $100,000.
            ``(4) Application of certain rules.--Rules similar to the rules
        of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply
        for purposes of this subsection.
        ``(d) Treatment of Payments.--For purposes of section 1324 of title
    31, United States Code, the payments under this section shall be
    treated in the same manner as a refund due from a credit provision
    referred to in subsection (b)(2) of such section.''.
        (b) Clerical Amendment.--The table of sections for chapter 77 of
    the Internal Revenue Code of 1986 is amended by adding at the end the
    following new item:
    ``Sec. 7530. Application of earned income tax credit to possessions of
              the United States.''.
    SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED INCOME FOR
    PURPOSES OF EARNED INCOME TAX CREDIT.
        (a) In General.--If the earned income of the taxpayer for the
    taxpayer's first taxable year beginning in 2021 is less than the earned
    income of the taxpayer for the taxpayer's first taxable year beginning
    in 2019, the credit allowed under section 32 of the Internal Revenue
    Code of 1986 may, at the election of the taxpayer, be determined by
    substituting--
            (1) such earned income for the taxpayer's first taxable year
        beginning in 2019, for
            (2) such earned income for the taxpayer's first taxable year
        beginning in 2021.
        (b) Earned Income.--
            (1) In general.--For purposes of this section, the term
        ``earned income'' has the meaning given such term under section
        32(c) of the Internal Revenue Code of 1986.
            (2) Application to joint returns.--For purposes of subsection
        (a), in the case of a joint return, the earned income of the
        taxpayer for the first taxable year beginning in 2019 shall be the
        sum of the earned income of each spouse for such taxable year.
        (c) Special Rules.--
            (1) Errors treated as mathematical errors.--For purposes of
        section 6213 of the Internal Revenue Code of 1986, an incorrect use
        on a return of earned income pursuant to subsection (a) shall be
        treated as a mathematical or clerical error.
            (2) No effect on determination of gross income, etc.--Except as
        otherwise provided in this subsection, the Internal Revenue Code of
        1986 shall be applied without regard to any substitution under
        subsection (a).
        (d) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--The
        Secretary of the Treasury shall pay to each possession of the
        United States which has a mirror code tax system amounts equal to
        the loss (if any) to that possession by reason of the application
        of the provisions of this section (other than this subsection) with
        respect to section 32 of the Internal Revenue Code of 1986. Such
        amounts shall be determined by the Secretary of the Treasury based
        on information provided by the government of the respective
        possession.
            (2) Payments to other possessions.--The Secretary of the
        Treasury shall pay to each possession of the United States which
        does not have a mirror code tax system amounts estimated by the
        Secretary of the Treasury as being equal to the aggregate benefits
        (if any) that would have been provided to residents of such
        possession by reason of the provisions of this section (other than
        this subsection) with respect to section 32 of the Internal Revenue
        Code of 1986 if a mirror code tax system had been in effect in such
        possession. The preceding sentence shall not apply unless the
        respective possession has a plan, which has been approved by the
        Secretary of the Treasury, under which such possession will
        promptly distribute such payments to its residents.
            (3) Mirror code tax system.--For purposes of this section, the
        term ``mirror code tax system'' means, with respect to any
        possession of the United States, the income tax system of such
        possession if the income tax liability of the residents of such
        possession under such system is determined by reference to the
        income tax laws of the United States as if such possession were the
        United States.
            (4) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this section shall
        be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.

                       PART 4--DEPENDENT CARE ASSISTANCE

    SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE
    TAX CREDIT.
        (a) In General.--Section 21 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(g) Special Rules for 2021.--In the case of any taxable year
    beginning after December 31, 2020, and before January 1, 2022--
            ``(1) Credit made refundable.--If the taxpayer (in the case of
        a joint return, either spouse) has a principal place of abode in
        the United States (determined as provided in section 32) for more
        than one-half of the taxable year, the credit allowed under
        subsection (a) shall be treated as a credit allowed under subpart C
        (and not allowed under this subpart).
            ``(2) Increase in dollar limit on amount creditable.--
        Subsection (c) shall be applied--
                ``(A) by substituting `$8,000' for `$3,000' in paragraph
            (1) thereof, and
                ``(B) by substituting `$16,000' for `$6,000' in paragraph
            (2) thereof.
            ``(3) Increase in applicable percentage.--Subsection (a)(2)
        shall be applied--
                ``(A) by substituting `50 percent' for `35 percent', and
                ``(B) by substituting `$125,000' for `$15,000'.
            ``(4) Application of phaseout to high income individuals.--
                ``(A) In general.--Subsection (a)(2) shall be applied by
            substituting `the phaseout percentage' for `20 percent'.
                ``(B) Phaseout percentage.--The term `phaseout percentage'
            means 20 percent reduced (but not below zero) by 1 percentage
            point for each $2,000 (or fraction thereof) by which the
            taxpayer's adjusted gross income for the taxable year exceeds
            $400,000.''.
        (b) Application of Credit in Possessions.--Section 21 of such Code,
    as amended by subsection (a), is amended by adding at the end the
    following new subsection:
        ``(h) Application of Credit in Possessions.--
            ``(1) Payment to possessions with mirror code tax systems.--The
        Secretary shall pay to each possession of the United States with a
        mirror code tax system amounts equal to the loss (if any) to that
        possession by reason of the application of this section (determined
        without regard to this subsection) with respect to taxable years
        beginning in or with 2021. Such amounts shall be determined by the
        Secretary based on information provided by the government of the
        respective possession.
            ``(2) Payments to other possessions.--The Secretary shall pay
        to each possession of the United States which does not have a
        mirror code tax system amounts estimated by the Secretary as being
        equal to the aggregate benefits that would have been provided to
        residents of such possession by reason of this section with respect
        to taxable years beginning in or with 2021 if a mirror code tax
        system had been in effect in such possession. The preceding
        sentence shall not apply unless the respective possession has a
        plan, which has been approved by the Secretary, under which such
        possession will promptly distribute such payments to its residents.
            ``(3) Coordination with credit allowed against united states
        income taxes.--In the case of any taxable year beginning in or with
        2021, no credit shall be allowed under this section to any
        individual--
                ``(A) to whom a credit is allowable against taxes imposed
            by a possession with a mirror code tax system by reason of this
            section, or
                ``(B) who is eligible for a payment under a plan described
            in paragraph (2).
            ``(4) Mirror code tax system.--For purposes of this subsection,
        the term `mirror code tax system' means, with respect to any
        possession of the United States, the income tax system of such
        possession if the income tax liability of the residents of such
        possession under such system is determined by reference to the
        income tax laws of the United States as if such possession were the
        United States.
            ``(5) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this subsection
        shall be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.''.
        (c) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of such Code, as amended by the
        preceding provisions of this Act, is amended by inserting ``21 by
        reason of subsection (g) thereof,'' before ``24''.
            (2) Section 1324(b)(2) of title 31, United States Code (as
        amended by the preceding provisions of this title), is amended by
        inserting ``21,'' before ``24''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.
    SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
    ASSISTANCE.
        (a) In General.--Section 129(a)(2) of the Internal Revenue Code of
    1986 is amended by adding at the end the following new subparagraph:
                ``(D) Special rule for 2021.--In the case of any taxable
            year beginning after December 31, 2020, and before January 1,
            2022, subparagraph (A) shall be applied by substituting
            `$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
        (c) Retroactive Plan Amendments.--A plan that otherwise satisfies
    all applicable requirements of sections 125 and 129 of the Internal
    Revenue Code of 1986 (including any rules or regulations thereunder)
    shall not fail to be treated as a cafeteria plan or dependent care
    assistance program merely because such plan is amended pursuant to a
    provision under this section and such amendment is retroactive, if--
            (1) such amendment is adopted no later than the last day of the
        plan year in which the amendment is effective, and
            (2) the plan is operated consistent with the terms of such
        amendment during the period beginning on the effective date of the
        amendment and ending on the date the amendment is adopted.

                 PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

    SEC. 9641. PAYROLL CREDITS.
        (a) In General.--Chapter 21 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subchapter:

                            ``Subchapter D--Credits

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

    ``SEC. 3131. CREDIT FOR PAID SICK LEAVE.
        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified sick
    leave wages paid by such employer with respect to such calendar
    quarter.
        ``(b) Limitations and Refundability.--
            ``(1) Wages taken into account.--The amount of qualified sick
        leave wages taken into account under subsection (a), plus any
        increases under subsection (e), with respect to any individual
        shall not exceed $200 ($511 in the case of any day any portion of
        which is paid sick time described in paragraph (1), (2), or (3) of
        section 5102(a) of the Emergency Paid Sick Leave Act, applied with
        the modification described in subsection (c)(2)(A)(i)) for any day
        (or portion thereof) for which the individual is paid qualified
        sick leave wages.
            ``(2) Overall limitation on number of days taken into
        account.--The aggregate number of days taken into account under
        paragraph (1) for any calendar quarter shall not exceed the excess
        (if any) of--
                ``(A) 10, over
                ``(B) the aggregate number of days so taken into account
            during preceding calendar quarters in such calendar year (other
            than the first quarter of calendar year 2021).
            ``(3) Credit limited to certain employment taxes.--The credit
        allowed by subsection (a) with respect to any calendar quarter
        shall not exceed the applicable employment taxes for such calendar
        quarter on the wages paid with respect to the employment of all
        employees of the employer.
            ``(4) Refundability of excess credit.--
                ``(A) Credit is refundable.--If the amount of the credit
            under subsection (a) exceeds the limitation of paragraph (3)
            for any calendar quarter, such excess shall be treated as an
            overpayment that shall be refunded under sections 6402(a) and
            6413(b).
                ``(B) Advancing credit.--In anticipation of the credit,
            including the refundable portion under subparagraph (A), the
            credit shall be advanced, according to forms and instructions
            provided by the Secretary, up to an amount calculated under
            subsection (a), subject to the limits under paragraph (1) and
            (2), all calculated through the end of the most recent payroll
            period in the quarter.
        ``(c) Qualified Sick Leave Wages.--For purposes of this section--
            ``(1) In general.--The term `qualified sick leave wages' means
        wages paid by an employer which would be required to be paid by
        reason of the Emergency Paid Sick Leave Act as if such Act applied
        after March 31, 2021.
            ``(2) Rules of application.--For purposes of determining
        whether wages are qualified sick leave wages under paragraph (1)--
                ``(A) In general.--The Emergency Paid Sick Leave Act shall
            be applied--
                    ``(i) by inserting `, the employee is seeking or
                awaiting the results of a diagnostic test for, or a medical
                diagnosis of, COVID-19 and such employee has been exposed
                to COVID-19 or the employee's employer has requested such
                test or diagnosis, or the employee is obtaining
                immunization related to COVID-19 or recovering from any
                injury, disability, illness, or condition related to such
                immunization' after `medical diagnosis' in section
                5102(a)(3) thereof, and
                    ``(ii) by applying section 5102(b)(1) of such Act
                separately with respect to each calendar year after 2020
                (and, in the case of calendar year 2021, without regard to
                the first quarter thereof).
                ``(B) Leave must meet requirements.--If an employer fails
            to comply with any requirement of such Act (determined without
            regard to section 5109 thereof) with respect to paid sick time
            (as defined in section 5110 of such Act), amounts paid by such
            employer with respect to such paid sick time shall not be taken
            into account as qualified sick leave wages. For purposes of the
            preceding sentence, an employer which takes an action described
            in section 5104 of such Act shall be treated as failing to meet
            a requirement of such Act.
        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
            ``(1) In general.--The amount of the credit allowed under
        subsection (a) shall be increased by so much of the employer's
        qualified health plan expenses as are properly allocable to the
        qualified sick leave wages for which such credit is so allowed.
            ``(2) Qualified health plan expenses.--For purposes of this
        subsection, the term `qualified health plan expenses' means amounts
        paid or incurred by the employer to provide and maintain a group
        health plan (as defined in section 5000(b)(1)), but only to the
        extent that such amounts are excluded from the gross income of
        employees by reason of section 106(a).
            ``(3) Allocation rules.--For purposes of this section,
        qualified health plan expenses shall be allocated to qualified sick
        leave wages in such manner as the Secretary may prescribe. Except
        as otherwise provided by the Secretary, such allocation shall be
        treated as properly made if made on the basis of being pro rata
        among covered employees and pro rata on the basis of periods of
        coverage (relative to the time periods of leave to which such wages
        relate).
        ``(e) Allowance of Credit for Amounts Paid Under Certain
    Collectively Bargained Agreements.--
            ``(1) In general.--The amount of the credit allowed under
        subsection (a) shall be increased by the sum of--
                ``(A) so much of the employer's collectively bargained
            defined benefit pension plan contributions as are properly
            allocable to the qualified sick leave wages for which such
            credit is so allowed, plus
                ``(B) so much of the employer's collectively bargained
            apprenticeship program contributions as are properly allocable
            to the qualified sick leave wages for which such credit is so
            allowed.
            ``(2) Collectively bargained defined benefit pension plan
        contributions.--For purposes of this subsection--
                ``(A) In general.--The term `collectively bargained defined
            benefit pension plan contributions' means, with respect to any
            calendar quarter, contributions which--
                    ``(i) are paid or incurred by an employer during the
                calendar quarter on behalf of its employees to a defined
                benefit plan (as defined in section 414(j)), which meets
                the requirements of section 401(a),
                    ``(ii) are made based on a pension contribution rate,
                and
                    ``(iii) are required to be made pursuant to the terms
                of a collective bargaining agreement in effect with respect
                to such calendar quarter.
                ``(B) Pension contribution rate.--The term `pension
            contribution rate' means the contribution rate that the
            employer is obligated to pay on behalf of its employees under
            the terms of a collective bargaining agreement for benefits
            under a defined benefit plan under such agreement, as such rate
            is applied to contribution base units (as defined by section
            4001(a)(11) of the Employee Retirement Income Security Act of
            1974 (29 U.S.C. 1301(a)(11)).
                ``(C) Allocation rules.--The amount of collectively
            bargained defined benefit pension plan contributions allocated
            to qualified sick leave wages for any calendar quarter shall be
            the product of--
                    ``(i) the pension contribution rate (expressed as an
                hourly rate), and
                    ``(ii) the number of hours for which qualified sick
                leave wages were provided to employees covered under the
                collective bargaining agreement described in subparagraph
                (A)(iii) during the calendar quarter.
            ``(3) Collectively bargained apprenticeship program
        contributions.--For purposes of this section--
                ``(A) In general.--The term `collectively bargained
            apprenticeship program contributions' means, with respect to
            any calendar quarter, contributions which--
                    ``(i) are paid or incurred by an employer on behalf of
                its employees with respect to the calendar quarter to a
                registered apprenticeship program,
                    ``(ii) are made based on an apprenticeship program
                contribution rate, and
                    ``(iii) are required to be made pursuant to the terms
                of a collective bargaining agreement that is in effect with
                respect to such calendar quarter.
                ``(B) Registered apprenticeship program.--The term
            `registered apprenticeship program' means an apprenticeship
            registered under the Act of August 16, 1937 (commonly known as
            the `National Apprenticeship Act'; 50 Stat. 664, chapter 663;
            29 U.S.C. 50 et seq.) that meets the standards of subpart A of
            part 29 and part 30 of title 29, Code of Federal Regulations.
                ``(C) Apprenticeship program contribution rate.--The term
            `apprenticeship program contribution rate' means the
            contribution rate that the employer is obligated to pay on
            behalf of its employees under the terms of a collective
            bargaining agreement for benefits under a registered
            apprenticeship program under such agreement, as such rate is
            applied to contribution base units (as defined by section
            4001(a)(11) of the Employee Retirement Income Security Act of
            1974 (29 U.S.C. 1301(a)(11)).
                ``(D) Allocation rules.--The amount of collectively
            bargained apprenticeship program contributions allocated to
            qualified sick leave wages for any calendar quarter shall be
            the product of--
                    ``(i) the apprenticeship program contribution rate
                (expressed as an hourly rate), and
                    ``(ii) the number of hours for which qualified sick
                leave wages were provided to employees covered under the
                collective bargaining agreement described in subparagraph
                (A)(iii) during the calendar quarter.
        ``(f) Definitions and Special Rules.--
            ``(1) Applicable employment taxes.--For purposes of this
        section, the term `applicable employment taxes' means the
        following:
                ``(A) The taxes imposed under section 3111(b).
                ``(B) So much of the taxes imposed under section 3221(a) as
            are attributable to the rate in effect under section 3111(b).
            ``(2) Wages.--For purposes of this section, the term `wages'
        means wages (as defined in section 3121(a), determined without
        regard to paragraphs (1) through (22) of section 3121(b)) and
        compensation (as defined in section 3231(e), determined without
        regard to the sentence in paragraph (1) thereof which begins `Such
        term does not include remuneration').
            ``(3) Denial of double benefit.--For purposes of chapter 1, the
        gross income of the employer, for the taxable year which includes
        the last day of any calendar quarter with respect to which a credit
        is allowed under this section, shall be increased by the amount of
        such credit. Any wages taken into account in determining the credit
        allowed under this section shall not be taken into account for
        purposes of determining the credit allowed under sections 45A, 45P,
        45S, 51, 3132, and 3134. In the case of any credit allowed under
        section 2301 of the CARES Act or section 41 with respect to wages
        taken into account under this section, the credit allowed under
        this section shall be reduced by the portion of the credit allowed
        under such section 2301 or section 41 which is attributable to such
        wages.
            ``(4) Election to not take certain wages into account.--This
        section shall not apply to so much of the qualified sick leave
        wages paid by an eligible employer as such employer elects (at such
        time and in such manner as the Secretary may prescribe) to not take
        into account for purposes of this section.
            ``(5) Certain governmental employers.--No credit shall be
        allowed under this section to the Government of the United States
        or to any agency or instrumentality thereof. The preceding sentence
        shall not apply to any organization described in section 501(c)(1)
        and exempt from tax under section 501(a).
            ``(6) Extension of limitation on assessment.--Notwithstanding
        section 6501, the limitation on the time period for the assessment
        of any amount attributable to a credit claimed under this section
        shall not expire before the date that is 5 years after the later
        of--
                ``(A) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(B) the date on which such return is treated as filed
            under section 6501(b)(2).
            ``(7) Coordination with certain programs.--
                ``(A) In general.--This section shall not apply to so much
            of the qualified sick leave wages paid by an eligible employer
            as are taken into account as payroll costs in connection with--
                    ``(i) a covered loan under section 7(a)(37) or 7A of
                the Small Business Act,
                    ``(ii) a grant under section 324 of the Economic Aid to
                Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
                    ``(iii) a restaurant revitalization grant under section
                5003 of the American Rescue Plan Act of 2021.
                ``(B) Application where ppp loans not forgiven.--The
            Secretary shall issue guidance providing that payroll costs
            paid during the covered period shall not fail to be treated as
            qualified sick leave wages under this section by reason of
            subparagraph (A)(i) to the extent that--
                    ``(i) a covered loan of the taxpayer under section
                7(a)(37) of the Small Business Act is not forgiven by
                reason of a decision under section 7(a)(37)(J) of such Act,
                or
                    ``(ii) a covered loan of the taxpayer under section 7A
                of the Small Business Act is not forgiven by reason of a
                decision under section 7A(g) of such Act.
            Terms used in the preceding sentence which are also used in
            section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
            when applied in connection with either such section, have the
            same meaning as when used in such section, respectively.
        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
            ``(1) regulations or other guidance to prevent the avoidance of
        the purposes of the limitations under this section,
            ``(2) regulations or other guidance to minimize compliance and
        record-keeping burdens under this section,
            ``(3) regulations or other guidance providing for waiver of
        penalties for failure to deposit amounts in anticipation of the
        allowance of the credit allowed under this section,
            ``(4) regulations or other guidance for recapturing the benefit
        of credits determined under this section in cases where there is a
        subsequent adjustment to the credit determined under subsection
        (a),
            ``(5) regulations or other guidance to ensure that the wages
        taken into account under this section conform with the paid sick
        time required to be provided under the Emergency Paid Sick Leave
        Act,
            ``(6) regulations or other guidance to permit the advancement
        of the credit determined under subsection (a), and
            ``(7) regulations or other guidance with respect to the
        allocation, reporting, and substantiation of collectively bargained
        defined benefit pension plan contributions and collectively
        bargained apprenticeship program contributions.
        ``(h) Application of Section.--This section shall apply only to
    wages paid with respect to the period beginning on April 1, 2021, and
    ending on September 30, 2021.
        ``(i) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of applicable
    employment taxes if the Secretary determines that such failure was due
    to the anticipation of the credit allowed under this section.
        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of
    qualified sick leave wages to which this section otherwise applies for
    such calendar quarter, discriminates in favor of highly compensated
    employees (within the meaning of section 414(q)), full-time employees,
    or employees on the basis of employment tenure with such employer.
    ``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.
        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified family
    leave wages paid by such employer with respect to such calendar
    quarter.
        ``(b) Limitations and Refundability.--
            ``(1) Wages taken into account.--The amount of qualified family
        leave wages taken into account under subsection (a), plus any
        increases under subsection (e), with respect to any individual
        shall not exceed--
                ``(A) for any day (or portion thereof) for which the
            individual is paid qualified family leave wages, $200, and
                ``(B) in the aggregate with respect to all calendar
            quarters, $12,000.
            ``(2) Credit limited to certain employment taxes.--The credit
        allowed by subsection (a) with respect to any calendar quarter
        shall not exceed the applicable employment taxes for such calendar
        quarter (reduced by any credits allowed under section 3131) on the
        wages paid with respect to the employment of all employees of the
        employer.
            ``(3) Refundability of excess credit.--
                ``(A) Credit is refundable.--If the amount of the credit
            under subsection (a) exceeds the limitation of paragraph (2)
            for any calendar quarter, such excess shall be treated as an
            overpayment that shall be refunded under sections 6402(a) and
            6413(b).
                ``(B) Advancing credit.--In anticipation of the credit,
            including the refundable portion under subparagraph (A), the
            credit shall be advanced, according to forms and instructions
            provided by the Secretary, up to an amount calculated under
            subsection (a), subject to the limits under paragraph (1) and
            (2), all calculated through the end of the most recent payroll
            period in the quarter.
        ``(c) Qualified Family Leave Wages.--
            ``(1) In general.--For purposes of this section, the term
        `qualified family leave wages' means wages paid by an employer
        which would be required to be paid by reason of the Emergency
        Family and Medical Leave Expansion Act (including the amendments
        made by such Act) as if such Act (and amendments made by such Act)
        applied after March 31, 2021.
            ``(2) Rules of application.--
                ``(A) In general.--For purposes of determining whether
            wages are qualified family leave wages under paragraph (1)--
                    ``(i) section 110(a)(2)(A) of the Family and Medical
                Leave Act of 1993 shall be applied by inserting `or any
                reason for leave described in section 5102(a) of the
                Families First Coronavirus Response Act, or the employee is
                seeking or awaiting the results of a diagnostic test for,
                or a medical diagnosis of, COVID-19 and such employee has
                been exposed to COVID-19 or the employee's employer has
                requested such test or diagnosis, or the employee is
                obtaining immunization related to COVID-19 or recovering
                from any injury, disability, illness, or condition related
                to such immunization' after `public health emergency', and
                    ``(ii) section 110(b) of such Act shall be applied--

                        ``(I) without regard to paragraph (1) thereof,
                        ``(II) by striking `after taking leave after such
                    section for 10 days' in paragraph (2)(A) thereof, and
                        ``(III) by substituting `$12,000' for `$10,000' in
                    paragraph (2)(B)(ii) thereof.

                ``(B) Leave must meet requirements.--For purposes of
            determining whether wages would be required to be paid under
            paragraph (1), if an employer fails to comply with any
            requirement of the Family and Medical Leave Act of 1993 or the
            Emergency Family and Medical Leave Expansion Act (determined
            without regard to any time limitation under section
            102(a)(1)(F) of the Family and Medical Leave Act of 1994) with
            respect to any leave provided for a qualifying need related to
            a public health emergency (as defined in section 110 of such
            Act, applied as described in subparagraph (A)(i)), amounts paid
            by such employer with respect to such leave shall not be taken
            into account as qualified family leave wages. For purposes of
            the preceding sentence, an employer which takes an action
            described in section 105 of the Family and Medical Leave Act of
            1993 shall be treated as failing to meet a requirement of such
            Act.
        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
            ``(1) In general.--The amount of the credit allowed under
        subsection (a) shall be increased by so much of the employer's
        qualified health plan expenses as are properly allocable to the
        qualified family leave wages for which such credit is so allowed.
            ``(2) Qualified health plan expenses.--For purposes of this
        subsection, the term `qualified health plan expenses' means amounts
        paid or incurred by the employer to provide and maintain a group
        health plan (as defined in section 5000(b)(1)), but only to the
        extent that such amounts are excluded from the gross income of
        employees by reason of section 106(a).
            ``(3) Allocation rules.--For purposes of this section,
        qualified health plan expenses shall be allocated to qualified
        family leave wages in such manner as the Secretary may prescribe.
        Except as otherwise provided by the Secretary, such allocation
        shall be treated as properly made if made on the basis of being pro
        rata among covered employees and pro rata on the basis of periods
        of coverage (relative to the time periods of leave to which such
        wages relate).
        ``(e) Allowance of Credit for Amounts Paid Under Certain
    Collectively Bargained Agreements.--
            ``(1) In general.--The amount of the credit allowed under
        subsection (a) shall be increased by so much of the sum of--
                ``(A) so much of the employer's collectively bargained
            defined benefit pension plan contributions as are properly
            allocable to the qualified family leave wages for which such
            credit is so allowed, plus
                ``(B) so much of the employer's collectively bargained
            apprenticeship program contributions as are properly allocable
            to the qualified family leave wages for which such credit is so
            allowed.
            ``(2) Collectively bargained defined benefit pension plan
        contributions.--For purposes of this subsection--
                ``(A) In general.--The term `collectively bargained defined
            benefit pension plan contributions' has the meaning given such
            term under section 3131(e)(2).
                ``(B) Allocation rules.--The amount of collectively
            bargained defined benefit pension plan contributions allocated
            to qualified family leave wages for any calendar quarter shall
            be the product of--
                    ``(i) the pension contribution rate (as defined in
                section 3131(e)(2)), expressed as an hourly rate, and
                    ``(ii) the number of hours for which qualified family
                leave wages were provided to employees covered under the
                collective bargaining agreement described in section
                3131(e)(2)(A)(iii) during the calendar quarter.
            ``(3) Collectively bargained apprenticeship program
        contributions.--For purposes of this section--
                ``(A) In general.--The term `collectively bargained
            apprenticeship program contributions' has the meaning given
            such term under section 3131(e)(3).
                ``(B) Allocation rules.--For purposes of this section, the
            amount of collectively bargained apprenticeship program
            contributions allocated to qualified family leave wages for any
            calendar quarter shall be the product of--
                    ``(i) the apprenticeship contribution rate (as defined
                in section 3131(e)(3)), expressed as an hourly rate, and
                    ``(ii) the number of hours for which qualified family
                leave wages were provided to employees covered under the
                collective bargaining agreement described in section
                3131(e)(3)(A)(iii) during the calendar quarter.
        ``(f) Definitions and Special Rules.--
            ``(1) Applicable employment taxes.--For purposes of this
        section, the term `applicable employment taxes' means the
        following:
                ``(A) The taxes imposed under section 3111(b).
                ``(B) So much of the taxes imposed under section 3221(a) as
            are attributable to the rate in effect under section 3111(b).
            ``(2) Wages.--For purposes of this section, the term `wages'
        means wages (as defined in section 3121(a), determined without
        regard to paragraphs (1) through (22) of section 3121(b)) and
        compensation (as defined in section 3231(e), determined without
        regard to the sentence in paragraph (1) thereof which begins `Such
        term does not include remuneration').
            ``(3) Denial of double benefit.--For purposes of chapter 1, the
        gross income of the employer, for the taxable year which includes
        the last day of any calendar quarter with respect to which a credit
        is allowed under this section, shall be increased by the amount of
        such credit. Any wages taken into account in determining the credit
        allowed under this section shall not be taken into account for
        purposes of determining the credit allowed under sections 45A, 45P,
        45S, 51, 3131, and 3134. In the case of any credit allowed under
        section 2301 of the CARES Act or section 41 with respect to wages
        taken into account under this section, the credit allowed under
        this section shall be reduced by the portion of the credit allowed
        under such section 2301 or section 41 which is attributable to such
        wages.
            ``(4) Election to not take certain wages into account.--This
        section shall not apply to so much of the qualified family leave
        wages paid by an eligible employer as such employer elects (at such
        time and in such manner as the Secretary may prescribe) to not take
        into account for purposes of this section.
            ``(5) Certain governmental employers.--No credit shall be
        allowed under this section to the Government of the United States
        or to any agency or instrumentality thereof. The preceding sentence
        shall not apply to any organization described in section 501(c)(1)
        and exempt from tax under section 501(a).
            ``(6) Extension of limitation on assessment.--Notwithstanding
        section 6501, the limitation on the time period for the assessment
        of any amount attributable to a credit claimed under this section
        shall not expire before the date that is 5 years after the later
        of--
                ``(A) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(B) the date on which such return is treated as filed
            under section 6501(b)(2).
            ``(7) Coordination with certain programs.--
                ``(A) In general.--This section shall not apply to so much
            of the qualified family leave wages paid by an eligible
            employer as are taken into account as payroll costs in
            connection with--
                    ``(i) a covered loan under section 7(a)(37) or 7A of
                the Small Business Act,
                    ``(ii) a grant under section 324 of the Economic Aid to
                Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
                    ``(iii) a restaurant revitalization grant under section
                5003 of the American Rescue Plan Act of 2021.
                ``(B) Application where ppp loans not forgiven.--The
            Secretary shall issue guidance providing that payroll costs
            paid during the covered period shall not fail to be treated as
            qualified family leave wages under this section by reason of
            subparagraph (A)(i) to the extent that--
                    ``(i) a covered loan of the taxpayer under section
                7(a)(37) of the Small Business Act is not forgiven by
                reason of a decision under section 7(a)(37)(J) of such Act,
                or
                    ``(ii) a covered loan of the taxpayer under section 7A
                of the Small Business Act is not forgiven by reason of a
                decision under section 7A(g) of such Act.
            Terms used in the preceding sentence which are also used in
            section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
            when applied in connection with either such section, have the
            same meaning as when used in such section, respectively.
        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
            ``(1) regulations or other guidance to prevent the avoidance of
        the purposes of the limitations under this section,
            ``(2) regulations or other guidance to minimize compliance and
        record-keeping burdens under this section,
            ``(3) regulations or other guidance providing for waiver of
        penalties for failure to deposit amounts in anticipation of the
        allowance of the credit allowed under this section,
            ``(4) regulations or other guidance for recapturing the benefit
        of credits determined under this section in cases where there is a
        subsequent adjustment to the credit determined under subsection
        (a),
            ``(5) regulations or other guidance to ensure that the wages
        taken into account under this section conform with the paid leave
        required to be provided under the Emergency Family and Medical
        Leave Expansion Act (including the amendments made by such Act),
            ``(6) regulations or other guidance to permit the advancement
        of the credit determined under subsection (a), and
            ``(7) regulations or other guidance with respect to the
        allocation, reporting, and substantiation of collectively bargained
        defined benefit pension plan contributions and collectively
        bargained apprenticeship program contributions.
        ``(h) Application of Section.--This section shall apply only to
    wages paid with respect to the period beginning on April 1, 2021, and
    ending on September 30, 2021.
        ``(i) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of applicable
    employment taxes if the Secretary determines that such failure was due
    to the anticipation of the credit allowed under this section.
        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of
    qualified family leave wages to which this section otherwise applies
    for such calendar quarter, discriminates in favor of highly compensated
    employees (within the meaning of section 414(q)), full-time employees,
    or employees on the basis of employment tenure with such employer.
    ``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
        ``(a) In General.--The credit allowed by section 3131 and the
    credit allowed by section 3132 shall each be increased by the amount of
    the taxes imposed by subsections (a) and (b) of section 3111 and
    section 3221(a) on qualified sick leave wages, or qualified family
    leave wages, for which credit is allowed under such section 3131 or
    3132 (respectively).
        ``(b) Denial of Double Benefit.--For denial of double benefit with
    respect to the credit increase under subsection (a), see sections
    3131(f)(3) and 3132(f)(3).''.
        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
        (c) Clerical Amendment.--The table of subchapters for chapter 21 of
    the Internal Revenue Code of 1986 is amended by adding at the end the
    following new item:

                           ``subchapter d--credits''.

        (d) Effective Date.--The amendments made by this section shall
    apply to amounts paid with respect to calendar quarters beginning after
    March 31, 2021.
    SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to the qualified sick leave equivalent amount with
    respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
            (1) In general.--The term ``eligible self-employed individual''
        means an individual who--
                (A) regularly carries on any trade or business within the
            meaning of section 1402 of the Internal Revenue Code of 1986,
            and
                (B) would be entitled to receive paid leave during the
            taxable year pursuant to the Emergency Paid Sick Leave Act if--
                    (i) the individual were an employee of an employer
                (other than himself or herself), and
                    (ii) such Act applied after March 31, 2021.
            (2) Rules of application.--For purposes of paragraph (1)(B), in
        determining whether an individual would be entitled to receive paid
        leave under the Emergency Paid Sick Leave Act, such Act shall be
        applied--
                (A) by inserting ``, the employee is seeking or awaiting
            the results of a diagnostic test for, or a medical diagnosis
            of, COVID-19 and such employee has been exposed to COVID-19 or
            is unable to work pending the results of such test or
            diagnosis, or the employee is obtaining immunization related to
            COVID-19 or recovering from any injury, disability, illness, or
            condition related to such immunization'' after ``medical
            diagnosis'' in section 5102(a)(3) of such Act, and
                (B) by applying section 5102(b)(1) of such Act separately
            with respect to each taxable year.
        (c) Qualified Sick Leave Equivalent Amount.--For purposes of this
    section--
            (1) In general.--The term ``qualified sick leave equivalent
        amount'' means, with respect to any eligible self-employed
        individual, an amount equal to--
                (A) the number of days during the taxable year (but not
            more than 10) that the individual is unable to perform services
            in any trade or business referred to in section 1402 of the
            Internal Revenue Code of 1986 for a reason with respect to
            which such individual would be entitled to receive sick leave
            as described in subsection (b), multiplied by
                (B) the lesser of--
                    (i) $200 ($511 in the case of any day of paid sick time
                described in paragraph (1), (2), or (3) of section 5102(a)
                of the Emergency Paid Sick Leave Act, applied with the
                modification described in subsection (b)(2)(A)) of this
                section, or
                    (ii) 67 percent (100 percent in the case of any day of
                paid sick time described in paragraph (1), (2), or (3) of
                section 5102(a) of the Emergency Paid Sick Leave Act) of
                the average daily self-employment income of the individual
                for the taxable year.
            (2) Average daily self-employment income.--For purposes of this
        subsection, the term ``average daily self-employment income'' means
        an amount equal to--
                (A) the net earnings from self-employment of the individual
            for the taxable year, divided by
                (B) 260.
            (3) Election to use prior year net earnings from self-
        employment income.--In the case of an individual who elects (at
        such time and in such manner as the Secretary may provide) the
        application of this paragraph, paragraph (2)(A) shall be applied by
        substituting ``the prior taxable year'' for ``the taxable year''.
            (4) Election to not take days into account.--Any day shall not
        be taken into account under paragraph (1)(A) if the eligible self-
        employed individual elects (at such time and in such manner as the
        Secretary may prescribe) to not take such day into account for
        purposes of such paragraph.
        (d) Credit Refundable.--
            (1) In general.--The credit determined under this section shall
        be treated as a credit allowed to the taxpayer under subpart C of
        part IV of subchapter A of chapter 1 of such Code.
            (2) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, any refund due from the credit
        determined under this section shall be treated in the same manner
        as a refund due from a credit provision referred to in subsection
        (b)(2) of such section.
        (e) Special Rules.--
            (1) Documentation.--No credit shall be allowed under this
        section unless the individual maintains such documentation as the
        Secretary may prescribe to establish such individual as an eligible
        self-employed individual.
            (2) Denial of double benefit.--In the case of an individual who
        receives wages (as defined in section 3121(a) of the Internal
        Revenue Code of 1986) or compensation (as defined in section
        3231(e) of such Code) paid by an employer which are required to be
        paid by reason of the Emergency Paid Sick Leave Act, the qualified
        sick leave equivalent amount otherwise determined under subsection
        (c) of this section shall be reduced (but not below zero) to the
        extent that the sum of the amount described in such subsection and
        in section 3131(b)(1) of such Code exceeds $2,000 ($5,110 in the
        case of any day any portion of which is paid sick time described in
        paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid
        Sick Leave Act).
        (f) Application of Section.--Only days occurring during the period
    beginning on April 1, 2021, and ending on September 30, 2021, may be
    taken into account under subsection (c)(1)(A).
        (g) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--The
        Secretary shall pay to each possession of the United States which
        has a mirror code tax system amounts equal to the loss (if any) to
        that possession by reason of the application of the provisions of
        this section. Such amounts shall be determined by the Secretary
        based on information provided by the government of the respective
        possession.
            (2) Payments to other possessions.--The Secretary shall pay to
        each possession of the United States which does not have a mirror
        code tax system amounts estimated by the Secretary as being equal
        to the aggregate benefits (if any) that would have been provided to
        residents of such possession by reason of the provisions of this
        section if a mirror code tax system had been in effect in such
        possession. The preceding sentence shall not apply unless the
        respective possession has a plan, which has been approved by the
        Secretary, under which such possession will promptly distribute
        such payments to its residents.
            (3) Mirror code tax system.--For purposes of this section, the
        term ``mirror code tax system'' means, with respect to any
        possession of the United States, the income tax system of such
        possession if the income tax liability of the residents of such
        possession under such system is determined by reference to the
        income tax laws of the United States as if such possession were the
        United States.
            (4) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this subsection
        shall be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.
        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
            (1) regulations or other guidance to effectuate the purposes of
        this section, and
            (2) regulations or other guidance to minimize compliance and
        record-keeping burdens under this section.
    SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
    INDIVIDUALS.
        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to 100 percent of the qualified family leave equivalent
    amount with respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
            (1) In general.--The term ``eligible self-employed individual''
        means an individual who--
                (A) regularly carries on any trade or business within the
            meaning of section 1402 of the Internal Revenue Code of 1986,
            and
                (B) would be entitled to receive paid leave during the
            taxable year pursuant to the Emergency Family and Medical Leave
            Expansion Act if--
                    (i) the individual were an employee of an employer
                (other than himself or herself),
                    (ii) section 102(a)(1)(F) of the Family and Medical
                Leave Act of 1993 applied after March 31, 2021.
            (2) Rules of application.--For purposes of paragraph (1)(B), in
        determining whether an individual would be entitled to receive paid
        leave under the Emergency Family and Medical Leave Act--
                (A) section 110(a)(2)(A) of the Family and Medical Leave
            Act of 1993 shall be applied by inserting ``or any reason for
            leave described in section 5102(a) of the Families First
            Coronavirus Response Act, or the employee is seeking or
            awaiting the results of a diagnostic test for, or a medical
            diagnosis of, COVID-19 and such employee has been exposed to
            COVID-19 or is unable to work pending the results of such test
            or diagnosis, or the employee is obtaining immunization related
            to COVID-19 or recovering from any injury, disability, illness,
            or condition related to such immunization'' after ``public
            health emergency'', and
                (B) section 110(b) of such Act shall be applied--
                    (i) without regard to paragraph (1) thereof, and
                    (ii) by striking ``after taking leave after such
                section for 10 days'' in paragraph (2)(A) thereof.
        (c) Qualified Family Leave Equivalent Amount.--For purposes of this
    section--
            (1) In general.--The term ``qualified family leave equivalent
        amount'' means, with respect to any eligible self-employed
        individual, an amount equal to the product of--
                (A) the number of days (not to exceed 60) during the
            taxable year that the individual is unable to perform services
            in any trade or business referred to in section 1402 of the
            Internal Revenue Code of 1986 for a reason with respect to
            which such individual would be entitled to receive paid leave
            as described in subsection (b) of this section, multiplied by
                (B) the lesser of--
                    (i) 67 percent of the average daily self-employment
                income of the individual for the taxable year, or
                    (ii) $200.
            (2) Average daily self-employment income.--For purposes of this
        subsection, the term ``average daily self-employment income'' means
        an amount equal to--
                (A) the net earnings from self-employment income of the
            individual for the taxable year, divided by
                (B) 260.
            (3) Election to use prior year net earnings from self-
        employment income.--In the case of an individual who elects (at
        such time and in such manner as the Secretary may provide) the
        application of this paragraph, paragraph (2)(A) shall be applied by
        substituting ``the prior taxable year'' for ``the taxable year''.
            (4) Coordination with credit for sick leave.--Any day taken
        into account in determining the qualified sick leave equivalent
        amount with respect to any eligible-self employed individual under
        section 9642 shall not be take into account in determining the
        qualified family leave equivalent amount with respect to such
        individual under this section.
        (d) Credit Refundable.--
            (1) In general.--The credit determined under this section shall
        be treated as a credit allowed to the taxpayer under subpart C of
        part IV of subchapter A of chapter 1 of such Code.
            (2) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, any refund due from the credit
        determined under this section shall be treated in the same manner
        as a refund due from a credit provision referred to in subsection
        (b)(2) of such section.
        (e) Special Rules.--
            (1) Documentation.--No credit shall be allowed under this
        section unless the individual maintains such documentation as the
        Secretary may prescribe to establish such individual as an eligible
        self-employed individual.
            (2) Denial of double benefit.--In the case of an individual who
        receives wages (as defined in section 3121(a) of the Internal
        Revenue Code of 1986) or compensation (as defined in section
        3231(e) of such Code) paid by an employer which are required to be
        paid by reason of the Emergency Family and Medical Leave Expansion
        Act, the qualified family leave equivalent amount otherwise
        described in subsection (c) of this section shall be reduced (but
        not below zero) to the extent that the sum of the amount described
        in such subsection and in section 3132(b)(1) of such Code exceeds
        $12,000.
            (3) References to emergency family and medical leave expansion
        act.--Any reference in this section to the Emergency Family and
        Medical Leave Expansion Act shall be treated as including a
        reference to the amendments made by such Act.
        (f) Application of Section.--Only days occurring during the period
    beginning on April 1, 2021 and ending on September 30, 2021, may be
    taken into account under subsection (c)(1)(A).
        (g) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--The
        Secretary shall pay to each possession of the United States which
        has a mirror code tax system amounts equal to the loss (if any) to
        that possession by reason of the application of the provisions of
        this section. Such amounts shall be determined by the Secretary
        based on information provided by the government of the respective
        possession.
            (2) Payments to other possessions.--The Secretary shall pay to
        each possession of the United States which does not have a mirror
        code tax system amounts estimated by the Secretary as being equal
        to the aggregate benefits (if any) that would have been provided to
        residents of such possession by reason of the provisions of this
        section if a mirror code tax system had been in effect in such
        possession. The preceding sentence shall not apply unless the
        respective possession has a plan, which has been approved by the
        Secretary, under which such possession will promptly distribute
        such payments to its residents.
            (3) Mirror code tax system.--For purposes of this section, the
        term ``mirror code tax system'' means, with respect to any
        possession of the United States, the income tax system of such
        possession if the income tax liability of the residents of such
        possession under such system is determined by reference to the
        income tax laws of the United States as if such possession were the
        United States.
            (4) Treatment of payments.--For purposes of section 1324 of
        title 31, United States Code, the payments under this subsection
        shall be treated in the same manner as a refund due from a credit
        provision referred to in subsection (b)(2) of such section.
        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
            (1) regulations or other guidance to prevent the avoidance of
        the purposes of this section, and
            (2) regulations or other guidance to minimize compliance and
        record-keeping burdens under this section.

                       PART 6--EMPLOYEE RETENTION CREDIT

    SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.
        (a) In General.--Subchapter D of chapter 21 of subtitle C of the
    Internal Revenue Code of 1986, as added by section 9641, is amended by
    adding at the end the following:
    ``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE
    DUE TO COVID-19.
        ``(a) In General.--In the case of an eligible employer, there shall
    be allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 70 percent of the qualified wages
    with respect to each employee of such employer for such calendar
    quarter.
        ``(b) Limitations and Refundability.--
            ``(1) In general.--
                ``(A) Wages taken into account.--The amount of qualified
            wages with respect to any employee which may be taken into
            account under subsection (a) by the eligible employer for any
            calendar quarter shall not exceed $10,000.
                ``(B) Recovery startup businesses.--In the case of an
            eligible employer which is a recovery startup business (as
            defined in subsection (c)(5)), the amount of the credit allowed
            under subsection (a) (after application of subparagraph (A))
            for any calendar quarter shall not exceed $50,000.
            ``(2) Credit limited to employment taxes.--The credit allowed
        by subsection (a) with respect to any calendar quarter shall not
        exceed the applicable employment taxes (reduced by any credits
        allowed under sections 3131 and 3132) on the wages paid with
        respect to the employment of all the employees of the eligible
        employer for such calendar quarter.
            ``(3) Refundability of excess credit.--If the amount of the
        credit under subsection (a) exceeds the limitation of paragraph (2)
        for any calendar quarter, such excess shall be treated as an
        overpayment that shall be refunded under sections 6402(a) and
        6413(b).
        ``(c) Definitions.--For purposes of this section--
            ``(1) Applicable employment taxes.--The term `applicable
        employment taxes' means the following:
                ``(A) The taxes imposed under section 3111(b).
                ``(B) So much of the taxes imposed under section 3221(a) as
            are attributable to the rate in effect under section 3111(b).
            ``(2) Eligible employer.--
                ``(A) In general.--The term `eligible employer' means any
            employer--
                    ``(i) which was carrying on a trade or business during
                the calendar quarter for which the credit is determined
                under subsection (a), and
                    ``(ii) with respect to any calendar quarter, for
                which--

                        ``(I) the operation of the trade or business
                    described in clause (i) is fully or partially suspended
                    during the calendar quarter due to orders from an
                    appropriate governmental authority limiting commerce,
                    travel, or group meetings (for commercial, social,
                    religious, or other purposes) due to the coronavirus
                    disease 2019 (COVID-19),
                        ``(II) the gross receipts (within the meaning of
                    section 448(c)) of such employer for such calendar
                    quarter are less than 80 percent of the gross receipts
                    of such employer for the same calendar quarter in
                    calendar year 2019, or
                        ``(III) the employer is a recovery startup business
                    (as defined in paragraph (5)).

                With respect to any employer for any calendar quarter, if
                such employer was not in existence as of the beginning of
                the same calendar quarter in calendar year 2019, clause
                (ii)(II) shall be applied by substituting `2020' for
                `2019'.
                ``(B) Election to use alternative quarter.--At the election
            of the employer--
                    ``(i) subparagraph (A)(ii)(II) shall be applied--

                        ``(I) by substituting `for the immediately
                    preceding calendar quarter' for `for such calendar
                    quarter', and
                        ``(II) by substituting `the corresponding calendar
                    quarter in calendar year 2019' for `the same calendar
                    quarter in calendar year 2019', and

                    ``(ii) the last sentence of subparagraph (A) shall be
                applied by substituting `the corresponding calendar quarter
                in calendar year 2019' for `the same calendar quarter in
                calendar year 2019'.
            An election under this subparagraph shall be made at such time
            and in such manner as the Secretary shall prescribe.
                ``(C) Tax-exempt organizations.--In the case of an
            organization which is described in section 501(c) and exempt
            from tax under section 501(a)--
                    ``(i) clauses (i) and (ii)(I) of subparagraph (A) shall
                apply to all operations of such organization, and
                    ``(ii) any reference in this section to gross receipts
                shall be treated as a reference to gross receipts within
                the meaning of section 6033.
            ``(3) Qualified wages.--
                ``(A) In general.--The term `qualified wages' means--
                    ``(i) in the case of an eligible employer for which the
                average number of full-time employees (within the meaning
                of section 4980H) employed by such eligible employer during
                2019 was greater than 500, wages paid by such eligible
                employer with respect to which an employee is not providing
                services due to circumstances described in subclause (I) or
                (II) of paragraph (2)(A)(ii), or
                    ``(ii) in the case of an eligible employer for which
                the average number of full-time employees (within the
                meaning of section 4980H) employed by such eligible
                employer during 2019 was not greater than 500--

                        ``(I) with respect to an eligible employer
                    described in subclause (I) of paragraph (2)(A)(ii),
                    wages paid by such eligible employer with respect to an
                    employee during any period described in such clause, or
                        ``(II) with respect to an eligible employer
                    described in subclause (II) of such paragraph, wages
                    paid by such eligible employer with respect to an
                    employee during such quarter.

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

        (d) Effective Date.--The amendments made by this section shall
    apply to calendar quarters beginning after June 30, 2021.

                           PART 7--PREMIUM TAX CREDIT

    SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR
    CONSUMERS.
        (a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code
    of 1986 is amended by adding at the end the following new clause:
                    ``(iii) Temporary percentages for 2021 and 2022.--In
                the case of a taxable year beginning in 2021 or 2022--

                        ``(I) clause (ii) shall not apply for purposes of
                    adjusting premium percentages under this subparagraph,
                    and
                        ``(II) the following table shall be applied in lieu
                    of the table contained in clause (i):

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

    ''.    (b) Conforming Amendment.--Section 36B(c)(1) of the Internal
    Revenue Code of 1986 is amended by adding at the end the following new
    subparagraph:
                ``(E) Temporary rule for 2021 and 2022.--In the case of a
            taxable year beginning in 2021 or 2022, subparagraph (A) shall
            be applied without regard to `but does not exceed 400
            percent'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.
    SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF
    TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE
    PAYMENTS OF SUCH CREDIT.
        (a) In General.--Section 36B(f)(2)(B) of the Internal Revenue Code
    of 1986 is amended by adding at the end the following new clause:
                    ``(iii) Temporary modification of limitation on
                increase.--In the case of any taxable year beginning in
                2020, for any taxpayer who files for such taxable year an
                income tax return reconciling any advance payment of the
                credit under this section, the Secretary shall treat
                subparagraph (A) as not applying.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2019.
    SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS
    RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021.
        (a) In General.--Section 36B of the Internal Revenue Code of 1986
    is amended by redesignating subsection (g) as subsection (h) and by
    inserting after subsection (f) the following new subsection:
        ``(g) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--
            ``(1) In general.--For purposes of this section, in the case of
        a taxpayer who has received, or has been approved to receive,
        unemployment compensation for any week beginning during 2021, for
        the taxable year in which such week begins--
                ``(A) such taxpayer shall be treated as an applicable
            taxpayer, and
                ``(B) there shall not be taken into account any household
            income of the taxpayer in excess of 133 percent of the poverty
            line for a family of the size involved.
            ``(2) Unemployment compensation.--For purposes of this
        subsection, the term `unemployment compensation' has the meaning
        given such term in section 85(b).
            ``(3) Evidence of unemployment compensation.--For purposes of
        this subsection, a taxpayer shall not be treated as having received
        (or been approved to receive) unemployment compensation for any
        week unless such taxpayer provides self-attestation of, and such
        documentation as the Secretary shall prescribe which demonstrates,
        such receipt or approval.
            ``(4) Clarification of rules remaining applicable.--
                ``(A) Joint return requirement.--Paragraph (1)(A) shall not
            affect the application of subsection (c)(1)(C).
                ``(B) Household income and affordabillity.--Paragraph
            (1)(B) shall not apply to any determination of household income
            for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) of
            subsection (c)''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

                        PART 8--MISCELLANEOUS PROVISIONS

    SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE
    BASIS.
        (a) In General.--Section 864 of the Internal Revenue Code of 1986
    is amended by striking subsection (f).
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
    SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.
        For purposes of the Internal Revenue Code of 1986--
            (1) amounts received from the Administrator of the Small
        Business Administration in the form of a targeted EIDL advance
        under section 331 of the Economic Aid to Hard-Hit Small Businesses,
        Nonprofits, and Venues Act (title III of division N of Public Law
        116-260) shall not be included in the gross income of the person
        that receives such amounts,
            (2) no deduction shall be denied, no tax attribute shall be
        reduced, and no basis increase shall be denied, by reason of the
        exclusion from gross income provided by paragraph (1), and
            (3) in the case of a partnership or S corporation that receives
        such amounts--
                (A) any amount excluded from income by reason of paragraph
            (1) shall be treated as tax exempt income for purposes of
            sections 705 and 1366 of the Internal Revenue Code of 1986, and
                (B) the Secretary of the Treasury (or the Secretary's
            delegate) shall prescribe rules for determining a partner's
            distributive share of any amount described in subparagraph (A)
            for purposes of section 705 of the Internal Revenue Code of
            1986.
    SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.
        For purposes of the Internal Revenue Code of 1986--
            (1) amounts received from the Administrator of the Small
        Business Administration in the form of a restaurant revitalization
        grant under section 5003 shall not be included in the gross income
        of the person that receives such amounts,
            (2) no deduction shall be denied, no tax attribute shall be
        reduced, and no basis increase shall be denied, by reason of the
        exclusion from gross income provided by paragraph (1), and
            (3) in the case of a partnership or S corporation that receives
        such amounts--
                (A) except as otherwise provided by the Secretary of the
            Treasury (or the Secretary's delegate), any amount excluded
            from income by reason of paragraph (1) shall be treated as tax
            exempt income for purposes of sections 705 and 1366 of the
            Internal Revenue Code of 1986, and
                (B) the Secretary of the Treasury (or the Secretary's
            delegate) shall prescribe rules for determining a partner's
            distributive share of any amount described in subparagraph (A)
            for purposes of section 705 of the Internal Revenue Code of
            1986.
    SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY
    NETWORK TRANSACTIONS.
        (a) In General.--Section 6050W(e) of the Internal Revenue Code of
    1986 is amended to read as follows:
        ``(e) De Minimis Exception for Third Party Settlement
    Organizations.--A third party settlement organization shall not be
    required to report any information under subsection (a) with respect to
    third party network transactions of any participating payee if the
    amount which would otherwise be reported under subsection (a)(2) with
    respect to such transactions does not exceed $600.''.
        (b) Clarification That Reporting Is Not Required on Transactions
    Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code
    is amended by inserting ``described in subsection (d)(3)(A)(iii)''
    after ``any transaction''.
        (c) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall
        apply to returns for calendar years beginning after December 31,
        2021.
            (2) Clarification.--The amendment made by subsection (b) shall
        apply to transactions after the date of the enactment of this Act.
    SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.
        (a) In General.--Section 108(f) of the Internal Revenue Code of
    1986 is amended by striking paragraph (5) and inserting the following:
            ``(5) Special rule for discharges in 2021 through 2025.--Gross
        income does not include any amount which (but for this subsection)
        would be includible in gross income by reason of the discharge (in
        whole or in part) after December 31, 2020, and before January 1,
        2026, of--
                ``(A) any loan provided expressly for postsecondary
            educational expenses, regardless of whether provided through
            the educational institution or directly to the borrower, if
            such loan was made, insured, or guaranteed by--
                    ``(i) the United States, or an instrumentality or
                agency thereof,
                    ``(ii) a State, territory, or possession of the United
                States, or the District of Columbia, or any political
                subdivision thereof, or
                    ``(iii) an eligible educational institution (as defined
                in section 25A),
                ``(B) any private education loan (as defined in section
            140(a)(7) of the Truth in Lending Act),
                ``(C) any loan made by any educational organization
            described in section 170(b)(1)(A)(ii) if such loan is made--
                    ``(i) pursuant to an agreement with any entity
                described in subparagraph (A) or any private education
                lender (as defined in section 140(a) of the Truth in
                Lending Act) under which the funds from which the loan was
                made were provided to such educational organization, or
                    ``(ii) pursuant to a program of such educational
                organization which is designed to encourage its students to
                serve in occupations with unmet needs or in areas with
                unmet needs and under which the services provided by the
                students (or former students) are for or under the
                direction of a governmental unit or an organization
                described in section 501(c)(3) and exempt from tax under
                section 501(a), or
                ``(D) any loan made by an educational organization
            described in section 170(b)(1)(A)(ii) or by an organization
            exempt from tax under section 501(a) to refinance a loan to an
            individual to assist the individual in attending any such
            educational organization but only if the refinancing loan is
            pursuant to a program of the refinancing organization which is
            designed as described in subparagraph (C)(ii).
        The preceding sentence shall not apply to the discharge of a loan
        made by an organization described in subparagraph (C) or made by a
        private education lender (as defined in section 140(a)(7) of the
        Truth in Lending Act) if the discharge is on account of services
        performed for either such organization or for such private
        education lender.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to discharges of loans after December 31, 2020.

                              Subtitle H--Pensions

    SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER PLANS AS IN
    ENDANGERED, CRITICAL, OR CRITICAL AND DECLINING STATUS.
        (a) In General.--Notwithstanding the actuarial certification under
    section 305(b)(3) of the Employee Retirement Income Security Act of
    1974 and section 432(b)(3) of the Internal Revenue Code of 1986, if a
    plan sponsor of a multiemployer plan elects the application of this
    section, then, for purposes of section 305 of such Act and section 432
    of such Code--
            (1) the status of the plan for its first plan year beginning
        during the period beginning on March 1, 2020, and ending on
        February 28, 2021, or the next succeeding plan year (as designated
        by the plan sponsor in such election), shall be the same as the
        status of such plan under such sections for the plan year preceding
        such designated plan year, and
            (2) in the case of a plan which was in endangered or critical
        status for the plan year preceding the designated plan year
        described in paragraph (1), the plan shall not be required to
        update its plan or schedules under section 305(c)(6) of such Act
        and section 432(c)(6) of such Code, or section 305(e)(3)(B) of such
        Act and section 432(e)(3)(B) of such Code, whichever is applicable,
        until the plan year following the designated plan year described in
        paragraph (1).
        (b) Exception for Plans Becoming Critical During Election.--If--
            (1) an election was made under subsection (a) with respect to a
        multiemployer plan, and
            (2) such plan has, without regard to such election, been
        certified by the plan actuary under section 305(b)(3) of the
        Employee Retirement Income Security Act of 1974 and section
        432(b)(3) of the Internal Revenue Code of 1986 to be in critical
        status for the designated plan year described in subsection (a)(1),
        then such plan shall be treated as a plan in critical status for
        such plan year for purposes of applying section 4971(g)(1)(A) of
        such Code, section 302(b)(3) of such Act (without regard to the
        second sentence thereof), and section 412(b)(3) of such Code
        (without regard to the second sentence thereof).
        (c) Election and Notice.--
            (1) Election.--An election under subsection (a)--
                (A) shall be made at such time and in such manner as the
            Secretary of the Treasury or the Secretary's delegate may
            prescribe and, once made, may be revoked only with the consent
            of the Secretary, and
                (B) if made--
                    (i) before the date the annual certification is
                submitted to the Secretary or the Secretary's delegate
                under section 305(b)(3) of such Act and section 432(b)(3)
                of such Code, shall be included with such annual
                certification, and
                    (ii) after such date, shall be submitted to the
                Secretary or the Secretary's delegate not later than 30
                days after the date of the election.
            (2) Notice to participants.--
                (A) In general.--Notwithstanding section 305(b)(3)(D) of
            the Employee Retirement Income Security Act of 1974 and section
            432(b)(3)(D) of the Internal Revenue Code of 1986, if, by
            reason of an election made under subsection (a), the plan is in
            neither endangered nor critical status--
                    (i) the plan sponsor of a multiemployer plan shall not
                be required to provide notice under such sections, and
                    (ii) the plan sponsor shall provide to the participants
                and beneficiaries, the bargaining parties, the Pension
                Benefit Guaranty Corporation, and the Secretary of Labor a
                notice of the election under subsection (a) and such other
                information as the Secretary of the Treasury (in
                consultation with the Secretary of Labor) may require--

                        (I) if the election is made before the date the
                    annual certification is submitted to the Secretary or
                    the Secretary's delegate under section 305(b)(3) of
                    such Act and section 432(b)(3) of such Code, not later
                    than 30 days after the date of the certification, and
                        (II) if the election is made after such date, not
                    later than 30 days after the date of the election.

                (B) Notice of endangered status.--Notwithstanding section
            305(b)(3)(D) of such Act and section 432(b)(3)(D) of such Code,
            if the plan is certified to be in critical status for any plan
            year but is in endangered status by reason of an election made
            under subsection (a), the notice provided under such sections
            shall be the notice which would have been provided if the plan
            had been certified to be in endangered status.
    SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND
    REHABILITATION PERIODS FOR MULTIEMPLOYER PENSION PLANS IN CRITICAL AND
    ENDANGERED STATUS FOR 2020 OR 2021.
        (a) In General.--If the plan sponsor of a multiemployer plan which
    is in endangered or critical status for a plan year beginning in 2020
    or 2021 (determined after application of section 9701) elects the
    application of this section, then, for purposes of section 305 of the
    Employee Retirement Income Security Act of 1974 and section 432 of the
    Internal Revenue Code of 1986, the plan's funding improvement period or
    rehabilitation period, whichever is applicable, shall be extended by 5
    years.
        (b) Definitions and Special Rules.--For purposes of this section--
            (1) Election.--An election under this section shall be made at
        such time, and in such manner and form, as (in consultation with
        the Secretary of Labor) the Secretary of the Treasury or the
        Secretary's delegate may prescribe.
            (2) Definitions.--Any term which is used in this section which
        is also used in section 305 of the Employee Retirement Income
        Security Act of 1974 and section 432 of the Internal Revenue Code
        of 1986 shall have the same meaning as when used in such sections.
        (c) Effective Date.--This section shall apply to plan years
    beginning after December 31, 2019.
    SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.
        (a) Adjustments.--
            (1) Amendment to employee retirement income security act of
        1974.--Section 304(b)(8) of the Employee Retirement Income Security
        Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at the end the
        following new subparagraph:
                ``(F) Relief for 2020 and 2021.--A multiemployer plan with
            respect to which the solvency test under subparagraph (C) is
            met as of February 29, 2020, may elect to apply this paragraph
            (without regard to whether such plan previously elected the
            application of this paragraph)--
                    ``(i) by substituting `February 29, 2020' for `August
                31, 2008' each place it appears in subparagraphs (A)(i),
                (B)(i)(I), and (B)(i)(II),
                    ``(ii) by inserting `and other losses related to the
                virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19)
                (including experience losses related to reductions in
                contributions, reductions in employment, and deviations
                from anticipated retirement rates, as determined by the
                plan sponsor)' after `net investment losses' in
                subparagraph (A)(i), and
                    ``(iii) by substituting `this subparagraph or
                subparagraph (A)' for `this subparagraph and subparagraph
                (A) both' in subparagraph (B)(iii).
            The preceding sentence shall not apply to a plan to which
            special financial assistance is granted under section 4262. For
            purposes of the application of this subparagraph, the Secretary
            of the Treasury shall rely on the plan sponsor's calculations
            of plan losses unless such calculations are clearly
            erroneous.''.
            (2) Amendment to internal revenue code of 1986.--Section
        431(b)(8) of the Internal Revenue Code of 1986 is amended by adding
        at the end the following new subparagraph:
                ``(F) Relief for 2020 and 2021.--A multiemployer plan with
            respect to which the solvency test under subparagraph (C) is
            met as of February 29, 2020, may elect to apply this paragraph
            (without regard to whether such plan previously elected the
            application of this paragraph)--
                    ``(i) by substituting `February 29, 2020' for `August
                31, 2008' each place it appears in subparagraphs (A)(i),
                (B)(i)(I), and (B)(i)(II),
                    ``(ii) by inserting `and other losses related to the
                virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19)
                (including experience losses related to reductions in
                contributions, reductions in employment, and deviations
                from anticipated retirement rates, as determined by the
                plan sponsor)' after `net investment losses' in
                subparagraph (A)(i), and
                    ``(iii) by substituting `this subparagraph or
                subparagraph (A)' for `this subparagraph and subparagraph
                (A) both' in subparagraph (B)(iii).
            The preceding sentence shall not apply to a plan to which
            special financial assistance is granted under section 4262 of
            the Employee Retirement Income Security Act of 1974. For
            purposes of the application of this subparagraph, the Secretary
            shall rely on the plan sponsor's calculations of plan losses
            unless such calculations are clearly erroneous.''.
        (b) Effective Dates.--
            (1) In general.--The amendments made by this section shall take
        effect as of the first day of the first plan year ending on or
        after February 29, 2020, except that any election a plan makes
        pursuant to this section that affects the plan's funding standard
        account for the first plan year beginning after February 29, 2020,
        shall be disregarded for purposes of applying the provisions of
        section 305 of the Employee Retirement Income Security Act of 1974
        and section 432 of the Internal Revenue Code of 1986 to such plan
        year.
            (2) Restrictions on benefit increases.--Notwithstanding
        paragraph (1), the restrictions on plan amendments increasing
        benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D) of
        such Code, as applied by the amendments made by this section, shall
        take effect on the date of enactment of this Act.
    SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY
    TROUBLED MULTIEMPLOYER PLANS.
        (a) Appropriation.--Section 4005 of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1305) is amended by adding at the end
    the following:
        ``(i)(1) An eighth fund shall be established for special financial
    assistance to multiemployer pension plans, as provided under section
    4262, and to pay for necessary administrative and operating expenses of
    the corporation relating to such assistance.
        ``(2) There is appropriated from the general fund such amounts as
    are necessary for the costs of providing financial assistance under
    section 4262 and necessary administrative and operating expenses of the
    corporation. The eighth fund established under this subsection shall be
    credited with amounts from time to time as the Secretary of the
    Treasury, in conjunction with the Director of the Pension Benefit
    Guaranty Corporation, determines appropriate, from the general fund of
    the Treasury, but in no case shall such transfers occur after September
    30, 2030.''.
        (b) Financial Assistance Authority.--The Employee Retirement Income
    Security Act of 1974 is amended by inserting after section 4261 of such
    Act (29 U.S.C. 1431) the following:
    ``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.
        ``(a) Special Financial Assistance.--
            ``(1) In general.--The corporation shall provide special
        financial assistance to an eligible multiemployer plan under this
        section, upon the application of a plan sponsor of such a plan for
        such assistance.
            ``(2) Inapplicability of certain repayment obligation.--A plan
        receiving special financial assistance pursuant to this section
        shall not be subject to repayment obligations with respect to such
        special financial assistance.
        ``(b) Eligible Multiemployer Plans.--
            ``(1) In general.--For purposes of this section, a
        multiemployer plan is an eligible multiemployer plan if--
                ``(A) the plan is in critical and declining status (within
            the meaning of section 305(b)(6)) in any plan year beginning in
            2020 through 2022;
                ``(B) a suspension of benefits has been approved with
            respect to the plan under section 305(e)(9) as of the date of
            the enactment of this section;
                ``(C) in any plan year beginning in 2020 through 2022, the
            plan is certified by the plan actuary to be in critical status
            (within the meaning of section 305(b)(2)), has a modified
            funded percentage of less than 40 percent, and has a ratio of
            active to inactive participants which is less than 2 to 3; or
                ``(D) the plan became insolvent for purposes of section
            418E of the Internal Revenue Code of 1986 after December 16,
            2014, and has remained so insolvent and has not been terminated
            as of the date of enactment of this section.
            ``(2) Modified funded percentage.--For purposes of paragraph
        (1)(C), the term `modified funded percentage' means the percentage
        equal to a fraction the numerator of which is current value of plan
        assets (as defined in section 3(26) of such Act) and the
        denominator of which is current liabilities (as defined in section
        431(c)(6)(D) of such Code and section 304(c)(6)(D) of such Act).
        ``(c) Applications for Special Financial Assistance.--Within 120
    days of the date of enactment of this section, the corporation shall
    issue regulations or guidance setting forth requirements for special
    financial assistance applications under this section. In such
    regulations or guidance, the corporation shall--
            ``(1) limit the materials required for a special financial
        assistance application to the minimum necessary to make a
        determination on the application;
            ``(2) specify effective dates for transfers of special
        financial assistance following approval of an application, based on
        the effective date of the supporting actuarial analysis and the
        date on which the application is submitted; and
            ``(3) provide for an alternate application for special
        financial assistance under this section, which may be used by a
        plan that has been approved for a partition under section 4233
        before the date of enactment of this section.
        ``(d) Temporary Priority Consideration of Applications.--
            ``(1) In general.--The corporation may specify in regulations
        or guidance under subsection (c) that, during a period no longer
        than the first 2 years following the date of enactment of this
        section, applications may not be filed by an eligible multiemployer
        plan unless--
                ``(A) the eligible multiemployer plan is insolvent or is
            likely to become insolvent within 5 years of the date of
            enactment of this section;
                ``(B) the corporation projects the eligible multiemployer
            plan to have a present value of financial assistance payments
            under section 4261 that exceeds $1,000,000,000 if the special
            financial assistance is not ordered;
                ``(C) the eligible multiemployer plan has implemented
            benefit suspensions under section 305(e)(9) as of the date of
            the enactment of this section; or
                ``(D) the corporation determines it appropriate based on
            other similar circumstances.
        ``(e) Actuarial Assumptions.--
            ``(1) Eligibility.--For purposes of determining eligibility for
        special financial assistance, the corporation shall accept
        assumptions incorporated in a multiemployer plan's determination
        that it is in critical status or critical and declining status
        (within the meaning of section 305(b)) for certifications of plan
        status completed before January 1, 2021, unless such assumptions
        are clearly erroneous. For certifications of plan status completed
        after December 31, 2020, a plan shall determine whether it is in
        critical or critical and declining status for purposes of
        eligibility for special financial assistance by using the
        assumptions that the plan used in its most recently completed
        certification of plan status before January 1, 2021, unless such
        assumptions (excluding the plan's interest rate) are unreasonable.
            ``(2) Amount of financial assistance.--In determining the
        amount of special financial assistance in its application, an
        eligible multiemployer plan shall--
                ``(A) use the interest rate used by the plan in its most
            recently completed certification of plan status before January
            1, 2021, provided that such interest rate may not exceed the
            interest rate limit; and
                ``(B) for other assumptions, use the assumptions that the
            plan used in its most recently completed certification of plan
            status before January 1, 2021, unless such assumptions are
            unreasonable.
            ``(3) Interest rate limit.--The interest rate limit for
        purposes of this subsection is the rate specified in section
        303(h)(2)(C)(iii) (disregarding modifications made under clause
        (iv) of such section) for the month in which the application for
        special financial assistance is filed by the eligible multiemployer
        plan or the 3 preceding months, with such specified rate increased
        by 200 basis points.
            ``(4) Changes in assumptions.--If a plan determines that use of
        one or more prior assumptions is unreasonable, the plan may propose
        in its application to change such assumptions, provided that the
        plan discloses such changes in its application and describes why
        such assumptions are no longer reasonable. The corporation shall
        accept such changed assumptions unless it determines the changes
        are unreasonable, individually or in the aggregate. The plan may
        not propose a change to the interest rate otherwise required under
        this subsection for eligibility or financial assistance amount.
        ``(f) Application Deadline.--Any application by a plan for special
    financial assistance under this section shall be submitted to the
    corporation (and, in the case of a plan to which section 432(k)(1)(D)
    of the Internal Revenue Code of 1986 applies, to the Secretary of the
    Treasury) no later than December 31, 2025, and any revised application
    for special financial assistance shall be submitted no later than
    December 31, 2026.
        ``(g) Determinations on Applications.--A plan's application for
    special financial assistance under this section that is timely filed in
    accordance with the regulations or guidance issued under subsection (c)
    shall be deemed approved unless the corporation notifies the plan
    within 120 days of the filing of the application that the application
    is incomplete, any proposed change or assumption is unreasonable, or
    the plan is not eligible under this section. Such notice shall specify
    the reasons the plan is ineligible for special financial assistance,
    any proposed change or assumption is unreasonable, or information is
    needed to complete the application. If a plan is denied assistance
    under this subsection, the plan may submit a revised application under
    this section. Any revised application for special financial assistance
    submitted by a plan shall be deemed approved unless the corporation
    notifies the plan within 120 days of the filing of the revised
    application that the application is incomplete, any proposed change or
    assumption is unreasonable, or the plan is not eligible under this
    section. Special financial assistance issued by the corporation shall
    be effective on a date determined by the corporation, but no later than
    1 year after a plan's special financial assistance application is
    approved by the corporation or deemed approved. The corporation shall
    not pay any special financial assistance after September 30, 2030.
        ``(h) Manner of Payment.--The payment made by the corporation to an
    eligible multiemployer plan under this section shall be made as a
    single, lump sum payment.
        ``(i) Amount and Manner of Special Financial Assistance.--
            ``(1) In general.--Special financial assistance under this
        section shall be a transfer of funds in the amount necessary as
        demonstrated by the plan sponsor on the application for such
        special financial assistance, in accordance with the requirements
        described in subsection (j). Special financial assistance shall be
        paid to such plan as soon as practicable upon approval of the
        application by the corporation.
            ``(2) No cap.--Special financial assistance granted by the
        corporation under this section shall not be capped by the guarantee
        under 4022A.
        ``(j) Determination of Amount of Special Financial Assistance.--
            ``(1) In general.--The amount of financial assistance provided
        to a multiemployer plan eligible for financial assistance under
        this section shall be such amount required for the plan to pay all
        benefits due during the period beginning on the date of payment of
        the special financial assistance payment under this section and
        ending on the last day of the plan year ending in 2051, with no
        reduction in a participant's or beneficiary's accrued benefit as of
        the date of enactment of this section, except to the extent of a
        reduction in accordance with section 305(e)(8) adopted prior to the
        plan's application for special financial assistance under this
        section, and taking into account the reinstatement of benefits
        required under subsection (k).
            ``(2) Projections.--The funding projections for purposes of
        this section shall be performed on a deterministic basis.
        ``(k) Reinstatement of Suspended Benefits.--The Secretary, in
    coordination with the Secretary of the Treasury, shall ensure that an
    eligible multiemployer plan that receives special financial assistance
    under this section--
            ``(1) reinstates any benefits that were suspended under section
        305(e)(9) or section 4245(a) in accordance with guidance issued by
        the Secretary of the Treasury pursuant to section 432(k)(1)(B) of
        the Internal Revenue Code of 1986, effective as of the first month
        in which the effective date for the special financial assistance
        occurs, for participants and beneficiaries as of such month; and
            ``(2) provides payments equal to the amount of benefits
        previously suspended under section 305(e)(9) or 4245(a) to any
        participants or beneficiaries in pay status as of the effective
        date of the special financial assistance, payable, as determined by
        the eligible multiemployer plan--
                ``(A) as a lump sum within 3 months of such effective date;
            or
                ``(B) in equal monthly installments over a period of 5
            years, commencing within 3 months of such effective date, with
            no adjustment for interest.
        ``(l) Restrictions on the Use of Special Financial Assistance.--
    Special financial assistance received under this section and any
    earnings thereon may be used by an eligible multiemployer plan to make
    benefit payments and pay plan expenses. Special financial assistance
    and any earnings on such assistance shall be segregated from other plan
    assets. Special financial assistance shall be invested by plans in
    investment-grade bonds or other investments as permitted by the
    corporation.
        ``(m) Conditions on Plans Receiving Special Financial Assistance.--
            ``(1) In general.--The corporation, in consultation with the
        Secretary of the Treasury, may impose, by regulation or other
        guidance, reasonable conditions on an eligible multiemployer plan
        that receives special financial assistance relating to increases in
        future accrual rates and any retroactive benefit improvements,
        allocation of plan assets, reductions in employer contribution
        rates, diversion of contributions to, and allocation of expenses
        to, other benefit plans, and withdrawal liability.
            ``(2) Limitation.--The corporation shall not impose conditions
        on an eligible multiemployer plan as a condition of, or following
        receipt of, special financial assistance under this section
        relating to--
                ``(A) any prospective reduction in plan benefits (including
            benefits that may be adjusted pursuant to section 305(e)(8));
                ``(B) plan governance, including selection of, removal of,
            and terms of contracts with, trustees, actuaries, investment
            managers, and other service providers; or
                ``(C) any funding rules relating to the plan receiving
            special financial assistance under this section.
            ``(3) Payment of premiums.--An eligible multiemployer plan
        receiving special financial assistance under this section shall
        continue to pay all premiums due under section 4007 for
        participants and beneficiaries in the plan.
            ``(4) Assistance not considered for certain purposes.--An
        eligible multiemployer plan that receives special financial
        assistance shall be deemed to be in critical status within the
        meaning of section 305(b)(2) until the last plan year ending in
        2051.
            ``(5) Insolvent plans.--An eligible multiemployer plan
        receiving special financial assistance under this section that
        subsequently becomes insolvent will be subject to the current rules
        and guarantee for insolvent plans.
            ``(6) Ineligibility for other assistance.--An eligible
        multiemployer plan that receives special financial assistance under
        this section is not eligible to apply for a new suspension of
        benefits under section 305(e)(9)(G).
        ``(n) Coordination With Secretary of the Treasury.--In prescribing
    the application process for eligible multiemployer plans to receive
    special financial assistance under this section and reviewing
    applications of such plans, the corporation shall coordinate with the
    Secretary of the Treasury in the following manner:
            ``(1) In the case of a plan which has suspended benefits under
        section 305(e)(9)--
                ``(A) in determining whether to approve the application,
            the corporation shall consult with the Secretary of the
            Treasury regarding the plan's proposed method of reinstating
            benefits, as described in the plan's application and in
            accordance with guidance issued by the Secretary of the
            Treasury, and
                ``(B) the corporation shall consult with the Secretary of
            the Treasury regarding the amount of special financial
            assistance needed based on the projected funded status of the
            plan as of the last day of the plan year ending in 2051,
            whether the plan proposes to repay benefits over 5 years or as
            a lump sum, as required by subsection (k)(2), and any other
            relevant factors, as determined by the corporation in
            consultation with the Secretary of the Treasury, to ensure the
            amount of assistance is sufficient to meet such requirement and
            is sufficient to pay benefits as required in subsection (j)(1).
            ``(2) In the case of any plan which proposes in its application
        to change the assumptions used, as provided in subsection (e)(4),
        the corporation shall consult with the Secretary of the Treasury
        regarding such proposed change in assumptions.
            ``(3) If the corporation specifies in regulations or guidance
        that temporary priority consideration is available for plans which
        are insolvent within the meaning of section 418E of the Internal
        Revenue Code of 1986 or likely to become so insolvent or for plans
        which have suspended benefits under section 305(e)(9), or that
        availability is otherwise based on the funded status of the plan
        under section 305, as permitted by subsection (d), the corporation
        shall consult with the Secretary of the Treasury regarding any
        granting of priority consideration to such plans.''.
        (c) Premium Rate Increase.--Section 4006(a)(3) of the Employee
    Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is
    amended--
            (1) in subparagraph (A)--
                (A) in clause (vi)--
                    (i) by inserting ``, and before January 1, 2031'' after
                ``December 31, 2014,''; and
                    (ii) by striking ``or'' at the end;
                (B) in clause (vii)--
                    (i) by moving the margin 2 ems to the left; and
                    (ii) in subclause (II), by striking the period and
                inserting ``, or''; and
                (C) by adding at the end the following:
            ``(viii) in the case of a multiemployer plan, for plan years
        beginning after December 31, 2030, $52 for each individual who is a
        participant in such plan during the applicable plan year.''; and
            (2) by adding at the end the following:
        ``(N) For each plan year beginning in a calendar year after 2031,
    there shall be substituted for the dollar amount specified in clause
    (viii) of subparagraph (A) an amount equal to the greater of--
            ``(i) the product derived by multiplying such dollar amount by
        the ratio of--
                ``(I) the national average wage index (as defined in
            section 209(k)(1) of the Social Security Act) for the first of
            the 2 calendar years preceding the calendar year in which such
            plan year begins, to
                ``(II) the national average wage index (as so defined) for
            2029; and
            ``(ii) such dollar amount for plan years beginning in the
        preceding calendar year.
        If the amount determined under this subparagraph is not a multiple
        of $1, such product shall be rounded to the nearest multiple of
        $1.''.
        (d) Amendments to Internal Revenue Code of 1986.--
            (1) In general.--Section 432(a) of the Internal Revenue Code of
        1986 is amended--
                (A) by striking ``and'' at the end of paragraph (2)(B),
                (B) by striking the period at the end of paragraph (3)(B)
            and inserting ``, and'', and
                (C) by adding at the end the following new paragraph:
            ``(4) if the plan is an eligible multiemployer plan which is
        applying for or receiving special financial assistance under
        section 4262 of the Employee Retirement Income Security Act of
        1974, the requirements of subsection (k) shall apply to the
        plan.''.
            (2) Plans receiving special financial assistance to be in
        critical status.--Section 432(b) of the Internal Revenue Code of
        1986 is amended by adding at the end the following new paragraph:
            ``(7) Plans receiving special financial assistance.--If an
        eligible multiemployer plan receiving special financial assistance
        under section 4262 of the Employee Retirement Income Security Act
        of 1974 meets the requirements of subsection (k)(2),
        notwithstanding the preceding paragraphs of this subsection, the
        plan shall be deemed to be in critical status for plan years
        beginning with the plan year in which the effective date for such
        assistance occurs and ending with the last plan year ending in
        2051.''.
            (3) Rules relating to eligible multiemployer plans.--Section
        432 of the Internal Revenue Code of 1986 is amended by adding at
        the end the following new subsection:
        ``(k) Rules Relating to Eligible Multiemployer Plans.--
            ``(1) Plans applying for special financial assistance.--In the
        case of an eligible multiemployer plan which applies for special
        financial assistance under section 4262 of such Act--
                ``(A) In general.--Such application shall be submitted in
            accordance with the requirements of such section, including any
            guidance issued thereunder by the Pension Benefit Guaranty
            Corporation.
                ``(B) Reinstatement of suspended benefits.--In the case of
            a plan for which a suspension of benefits has been approved
            under subsection (e)(9), the application shall describe the
            manner in which suspended benefits will be reinstated in
            accordance with paragraph (2)(A) and guidance issued by the
            Secretary if the plan receives special financial assistance.
                ``(C) Amount of financial assistance.--
                    ``(i) In general.--In determining the amount of special
                financial assistance to be specified in its application, an
                eligible multiemployer plan shall--

                        ``(I) use the interest rate used by the plan in its
                    most recently completed certification of plan status
                    before January 1, 2021, provided that such interest
                    rate does not exceed the interest rate limit, and
                        ``(II) for other assumptions, use the assumptions
                    that the plan used in its most recently completed
                    certification of plan status before January 1, 2021,
                    unless such assumptions are unreasonable.

                    ``(ii) Interest rate limit.--For purposes of clause
                (i), the interest rate limit is the rate specified in
                section 430(h)(2)(C)(iii) (disregarding modifications made
                under clause (iv) of such section) for the month in which
                the application for special financial assistance is filed
                by the eligible multiemployer plan or the 3 preceding
                months, with such specified rate increased by 200 basis
                points.
                    ``(iii) Changes in assumptions.--If a plan determines
                that use of one or more prior assumptions is unreasonable,
                the plan may propose in its application to change such
                assumptions, provided that the plan discloses such changes
                in its application and describes why such assumptions are
                no longer reasonable. The plan may not propose a change to
                the interest rate otherwise required under this subsection
                for eligibility or financial assistance amount.
                ``(D) Plans applying for priority consideration.--In the
            case of a plan applying for special financial assistance under
            rules providing for temporary priority consideration, as
            provided in paragraph (4)(C), such plan's application shall be
            submitted to the Secretary in addition to the Pension Benefit
            Guaranty Corporation.
            ``(2) Plans receiving special financial assistance.--In the
        case of an eligible multiemployer plan receiving special financial
        assistance under section 4262 of the Employee Retirement Income
        Security Act of 1974--
                ``(A) Reinstatement of suspended benefits.--The plan
            shall--
                    ``(i) reinstate any benefits that were suspended under
                subsection (e)(9) or section 4245(a) of the Employee
                Retirement Income Security Act of 1974, effective as of the
                first month in which the effective date for the special
                financial assistance occurs, for participants and
                beneficiaries as of such month, and
                    ``(ii) provide payments equal to the amount of benefits
                previously suspended to any participants or beneficiaries
                in pay status as of the effective date of the special
                financial assistance, payable, as determined by the plan--

                        ``(I) as a lump sum within 3 months of such
                    effective date; or
                        ``(II) in equal monthly installments over a period
                    of 5 years, commencing within 3 months of such
                    effective date, with no adjustment for interest.

                ``(B) Restrictions on the use of special financial
            assistance.--Special financial assistance received by the plan
            may be used to make benefit payments and pay plan expenses.
            Such assistance shall be segregated from other plan assets, and
            shall be invested by the plan in investment-grade bonds or
            other investments as permitted by regulations or other guidance
            issued by the Pension Benefit Guaranty Corporation.
                ``(C) Conditions on plans receiving special financial
            assistance.--
                    ``(i) In general.--The Pension Benefit Guaranty
                Corporation, in consultation with the Secretary, may
                impose, by regulation or other guidance, reasonable
                conditions on an eligible multiemployer plan receiving
                special financial assistance relating to increases in
                future accrual rates and any retroactive benefit
                improvements, allocation of plan assets, reductions in
                employer contribution rates, diversion of contributions and
                allocation of expenses to other benefit plans, and
                withdrawal liability.
                    ``(ii) Limitation.--The Pension Benefit Guaranty
                Corporation shall not impose conditions on an eligible
                multiemployer plan as a condition of, or following receipt
                of, special financial assistance relating to--

                        ``(I) any prospective reduction in plan benefits
                    (including benefits that may be adjusted pursuant to
                    subsection (e)(8)),
                        ``(II) plan governance, including selection of,
                    removal of, and terms of contracts with, trustees,
                    actuaries, investment managers, and other service
                    providers, or
                        ``(III) any funding rules relating to the plan.

                ``(D) Assistance disregarded for certain purposes.--
                    ``(i) Funding standards.--Special financial assistance
                received by the plan shall not be taken into account for
                determining contributions required under section 431.
                    ``(ii) Insolvent plans.--If the plan becomes insolvent
                within the meaning of section 418E after receiving special
                financial assistance, the plan shall be subject to all
                rules applicable to insolvent plans.
                ``(E) Ineligibility for suspension of benefits.--The plan
            shall not be eligible to apply for a new suspension of benefits
            under subsection (e)(9)(G).
            ``(3) Eligible multiemployer plan.--
                ``(A) In general.--For purposes of this section, a
            multiemployer plan is an eligible multiemployer plan if--
                    ``(i) the plan is in critical and declining status in
                any plan year beginning in 2020 through 2022,
                    ``(ii) a suspension of benefits has been approved with
                respect to the plan under subsection (e)(9) as of the date
                of the enactment of this subsection;
                    ``(iii) in any plan year beginning in 2020 through
                2022, the plan is certified by the plan actuary to be in
                critical status, has a modified funded percentage of less
                than 40 percent, and has a ratio of active to inactive
                participants which is less than 2 to 3, or
                    ``(iv) the plan became insolvent within the meaning of
                section 418E after December 16, 2014, and has remained so
                insolvent and has not been terminated as of the date of
                enactment of this subsection.
                ``(B) Modified funded percentage.--For purposes of
            subparagraph (A)(iii), the term `modified funded percentage'
            means the percentage equal to a fraction the numerator of which
            is current value of plan assets (as defined in section 3(26) of
            the Employee Retirement Income Security Act of 1974) and the
            denominator of which is current liabilities (as defined in
            section 431(c)(6)(D)).
            ``(4) Coordination with pension benefit guaranty corporation.--
        In prescribing the application process for eligible multiemployer
        plans to receive special financial assistance under section 4262 of
        the Employee Retirement Income Security Act of 1974 and reviewing
        applications of such plans, the Pension Benefit Guaranty
        Corporation shall coordinate with the Secretary in the following
        manner:
                ``(A) In the case of a plan which has suspended benefits
            under subsection (e)(9)--
                    ``(i) in determining whether to approve the
                application, such corporation shall consult with the
                Secretary regarding the plan's proposed method of
                reinstating benefits, as described in the plan's
                application and in accordance with guidance issued by the
                Secretary, and
                    ``(ii) such corporation shall consult with the
                Secretary regarding the amount of special financial
                assistance needed based on the projected funded status of
                the plan as of the last day of the plan year ending in
                2051, whether the plan proposes to repay benefits over 5
                years or as a lump sum, as required by paragraph
                (2)(A)(ii), and any other relevant factors, as determined
                by such corporation in consultation with the Secretary, to
                ensure the amount of assistance is sufficient to meet such
                requirement and is sufficient to pay benefits as required
                in section 4262(j)(1) of such Act.
                ``(B) In the case of any plan which proposes in its
            application to change the assumptions used, as provided in
            paragraph (1)(C)(iii), such corporation shall consult with the
            Secretary regarding such proposed change in assumptions.
                ``(C) If such corporation specifies in regulations or
            guidance that temporary priority consideration is available for
            plans which are insolvent within the meaning of section 418E or
            likely to become so insolvent or for plans which have suspended
            benefits under subsection (e)(9), or that availability is
            otherwise based on the funded status of the plan under this
            section, as permitted by section 4262(d) of such Act, such
            corporation shall consult with the Secretary regarding any
            granting of priority consideration to such plans.''.
    SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.
        (a) 15-year Amortization Under the Internal Revenue Code of 1986.--
    Section 430(c) of the Internal Revenue Code of 1986 is amended by
    adding at the end the following new paragraph:
            ``(8) 15-year amortization.--With respect to plan years
        beginning after December 31, 2021 (or, at the election of the plan
        sponsor, plan years beginning after December 31, 2018, December 31,
        2019, or December 31, 2020)--
                ``(A) the shortfall amortization bases for all plan years
            preceding the first plan year beginning after December 31, 2021
            (or after whichever earlier date is elected pursuant to this
            paragraph), and all shortfall amortization installments
            determined with respect to such bases, shall be reduced to
            zero, and
                ``(B) subparagraphs (A) and (B) of paragraph (2) shall each
            be applied by substituting `15-plan-year period' for `7-plan-
            year period'.''.
        (b) 15-year Amortization Under the Employee Retirement Income
    Security Act of 1974.--Section 303(c) of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding at the
    end the following new paragraph:
            ``(8) 15-year amortization.--With respect to plan years
        beginning after December 31, 2021 (or, at the election of the plan
        sponsor, plan years beginning after December 31, 2018, December 31,
        2019, or December 31, 2020)--
                ``(A) the shortfall amortization bases for all plan years
            preceding the first plan year beginning after December 31, 2021
            (or after whichever earlier date is elected pursuant to this
            paragraph), and all shortfall amortization installments
            determined with respect to such bases, shall be reduced to
            zero, and
                ``(B) subparagraphs (A) and (B) of paragraph (2) shall each
            be applied by substituting `15-plan-year period' for `7-plan-
            year period'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to plan years beginning after December 31, 2018.
    SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES FOR
    SINGLE EMPLOYER PLANS.
        (a) Amendment to Internal Revenue Code of 1986.--
            (1) In general.--The table contained in subclause (II) of
        section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is
        amended to read as follows:

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

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

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

            (2) Floor on 25-year averages.--Subclause (I) of section
        303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is
        amended by adding at the end the following: ``Notwithstanding
        anything in this subclause, if the average of the first, second, or
        third segment rate for any 25-year period is less than 5 percent,
        such average shall be deemed to be 5 percent.''.
            (3) Conforming amendments.--
                (A) In general.--Section 101(f)(2)(D) of such Act (29
            U.S.C. 1021(f)(2)(D)) is amended--
                    (i) in clause (i) by striking ``and the Bipartisan
                Budget Act of 2015'' both places it appears and inserting
                ``, the Bipartisan Budget Act of 2015, and the American
                Rescue Plan Act of 2021'', and
                    (ii) in clause (ii) by striking ``2023'' and inserting
                ``2029''.
                (B) Statements.--The Secretary of Labor shall modify the
            statements required under subclauses (I) and (II) of section
            101(f)(2)(D)(i) of such Act to conform to the amendments made
            by this section.
        (c) Effective Date.--
            (1) In general.--The amendments made by this section shall
        apply with respect to plan years beginning after December 31, 2019.
            (2) Election not to apply.--A plan sponsor may elect not to
        have the amendments made by this section apply to any plan year
        beginning before January 1, 2022, either (as specified in the
        election)--
                (A) for all purposes for which such amendments apply, or
                (B) solely for purposes of determining the adjusted funding
            target attainment percentage under sections 436 of the Internal
            Revenue Code of 1986 and 206(g) of the Employee Retirement
            Income Security Act of 1974 for such plan year.
        A plan shall not be treated as failing to meet the requirements of
        sections 204(g) of such Act and 411(d)(6) of such Code solely by
        reason of an election under this paragraph.
    SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING STANDARDS
    FOR COMMUNITY NEWSPAPER PLANS.
        (a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of
    section 430 of the Internal Revenue Code of 1986 is amended to read as
    follows:
        ``(m) Special Rules for Community Newspaper Plans.--
            ``(1) In general.--An eligible newspaper plan sponsor of a plan
        under which no participant has had the participant's accrued
        benefit increased (whether because of service or compensation)
        after April 2, 2019, may elect to have the alternative standards
        described in paragraph (4) apply to such plan.
            ``(2) Eligible newspaper plan sponsor.--The term `eligible
        newspaper plan sponsor' means the plan sponsor of--
                ``(A) any community newspaper plan, or
                ``(B) any other plan sponsored, as of April 2, 2019, by a
            member of the same controlled group of a plan sponsor of a
            community newspaper plan if such member is in the trade or
            business of publishing 1 or more newspapers.
            ``(3) Election.--An election under paragraph (1) shall be made
        at such time and in such manner as prescribed by the Secretary.
        Such election, once made with respect to a plan year, shall apply
        to all subsequent plan years unless revoked with the consent of the
        Secretary.
            ``(4) Alternative minimum funding standards.--The alternative
        standards described in this paragraph are the following:
                ``(A) Interest rates.--
                    ``(i) In general.--Notwithstanding subsection (h)(2)(C)
                and except as provided in clause (ii), the first, second,
                and third segment rates in effect for any month for
                purposes of this section shall be 8 percent.
                    ``(ii) New benefit accruals.--Notwithstanding
                subsection (h)(2), for purposes of determining the funding
                target and normal cost of a plan for any plan year, the
                present value of any benefits accrued or earned under the
                plan for a plan year with respect to which an election
                under paragraph (1) is in effect shall be determined on the
                basis of the United States Treasury obligation yield curve
                for the day that is the valuation date of such plan for
                such plan year.
                    ``(iii) United states treasury obligation yield
                curve.--For purposes of this subsection, the term `United
                States Treasury obligation yield curve' means, with respect
                to any day, a yield curve which shall be prescribed by the
                Secretary for such day on interest-bearing obligations of
                the United States.
                ``(B) Shortfall amortization base.--
                    ``(i) Previous shortfall amortization bases.--The
                shortfall amortization bases determined under subsection
                (c)(3) for all plan years preceding the first plan year to
                which the election under paragraph (1) applies (and all
                shortfall amortization installments determined with respect
                to such bases) shall be reduced to zero under rules similar
                to the rules of subsection (c)(6).
                    ``(ii) New shortfall amortization base.--
                Notwithstanding subsection (c)(3), the shortfall
                amortization base for the first plan year to which the
                election under paragraph (1) applies shall be the funding
                shortfall of such plan for such plan year (determined using
                the interest rates as modified under subparagraph (A)).
                ``(C) Determination of shortfall amortization
            installments.--
                    ``(i) 30-year period.--Subparagraphs (A) and (B) of
                subsection (c)(2) shall be applied by substituting `30-
                plan-year' for `7-plan-year' each place it appears.
                    ``(ii) No special election.--The election under
                subparagraph (D) of subsection (c)(2) shall not apply to
                any plan year to which the election under paragraph (1)
                applies.
                ``(D) Exemption from at-risk treatment.--Subsection (i)
            shall not apply.
            ``(5) Community newspaper plan.--For purposes of this
        subsection--
                ``(A) In general.--The term `community newspaper plan'
            means any plan to which this section applies maintained as of
            December 31, 2018, by an employer which--
                    ``(i) maintains the plan on behalf of participants and
                beneficiaries with respect to employment in the trade or
                business of publishing 1 or more newspapers which were
                published by the employer at any time during the 11-year
                period ending on December 20, 2019,
                    ``(ii)(I) is not a company the stock of which is
                publicly traded (on a stock exchange or in an over-the-
                counter market), and is not controlled, directly or
                indirectly, by such a company, or
                    ``(II) is controlled, directly or indirectly, during
                the entire 30-year period ending on December 20, 2019, by
                individuals who are members of the same family, and does
                not publish or distribute a daily newspaper that is
                carrier-distributed in printed form in more than 5 States,
                and
                    ``(iii) is controlled, directly or indirectly--

                        ``(I) by 1 or more persons residing primarily in a
                    State in which the community newspaper has been
                    published on newsprint or carrier-distributed,
                        ``(II) during the entire 30-year period ending on
                    December 20, 2019, by individuals who are members of
                    the same family,
                        ``(III) by 1 or more trusts, the sole trustees of
                    which are persons described in subclause (I) or (II),
                    or
                        ``(IV) by a combination of persons described in
                    subclause (I), (II), or (III).

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

                        ``(I) by 1 or more persons residing primarily in a
                    State in which the community newspaper has been
                    published on newsprint or carrier-distributed,
                        ``(II) during the entire 30-year period ending on
                    December 20, 2019, by individuals who are members of
                    the same family,
                        ``(III) by 1 or more trusts, the sole trustees of
                    which are persons described in subclause (I) or (II),
                    or
                        ``(IV) by a combination of persons described in
                    subclause (I), (II), or (III).

                ``(B) Newspaper.--The term `newspaper' does not include any
            newspaper (determined without regard to this subparagraph) to
            which any of the following apply:
                    ``(i) Is not in general circulation.
                    ``(ii) Is published (on newsprint or electronically)
                less frequently than 3 times per week.
                    ``(iii) Has not ever been regularly published on
                newsprint.
                    ``(iv) Does not have a bona fide list of paid
                subscribers.
                ``(C) Control.--A person shall be treated as controlled by
            another person if such other person possesses, directly or
            indirectly, the power to direct or cause the direction and
            management of such person (including the power to elect a
            majority of the members of the board of directors of such
            person) through the ownership of voting securities.
            ``(6) Controlled group.--For purposes of this subsection, the
        term `controlled group' means all persons treated as a single
        employer under subsection (b), (c), (m), or (o) of section 414 of
        the Internal Revenue Code of 1986 as of December 20, 2019.
            ``(7) Effect on premium rate calculation.--In the case of a
        plan for which an election is made to apply the alternative
        standards described in paragraph (3), the additional premium under
        section 4006(a)(3)(E) shall be determined as if such election had
        not been made.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to plan years ending after December 31, 2017.
    SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION.
        Paragraph (3) of section 162(m) of the Internal Revenue Code of
    1986 is amended--
            (1) by redesignating subparagraph (C) as subparagraph (D),
            (2) by striking ``or'' at the end of subparagraph (B),
            (3) by inserting after subparagraph (B) the following new
        subparagraph:
                ``(C) in the case of taxable years beginning after December
            31, 2026, such employee is among the 5 highest compensated
            employees for the taxable year other than any individual
            described in subparagraph (A) or (B), or'', and
            (4) by striking ``employee'' in subparagraph (D), as so
        redesignated, and inserting ``employee described in subparagraph
        (A) or (B)''.

                       Subtitle I--Child Care for Workers

    SEC. 9801. CHILD CARE ASSISTANCE.
        (a) Appropriation.--
            (1) In general.--Section 418(a)(3) of the Social Security Act
        (42 U.S.C. 618(a)(3)) is amended to read as follows:
            ``(3) Appropriation.--For grants under this section, there are
        appropriated $3,550,000,000 for each fiscal year, of which--
                ``(A) $3,375,000,000 shall be available for grants to
            States;
                ``(B) $100,000,000 shall be available for grants to Indian
            tribes and tribal organizations; and
                ``(C) $75,000,000 shall be available for grants to
            territories.''.
            (2) Conforming amendment.--Section 418(a)(2)(A) of such Act (42
        U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph (3), and
        remaining after the reservation described in paragraph (4) and''
        and inserting ``paragraph (3)(A),''.
        (b) Modification of State Match Requirement for Funding Increases
    in Fiscal Years 2021 and 2022.--With respect to the amounts made
    available by section 418(a)(3) of the Social Security Act for each of
    fiscal years 2021 and 2022, section 418(a)(2)(C) of such Act shall be
    applied and administered with respect to any State that is entitled to
    receive the entire amount that would be allotted to the State under
    section 418(a)(2)(B) of such Act for the fiscal year in the manner
    authorized for fiscal year 2020, as if the Federal medical assistance
    percentage for the State for the fiscal year were 100 percent.
        (c) Funding for the Territories.--Section 418(a)(4) of such Act (42
    U.S.C. 618(a)(4)) is amended to read as follows:
            ``(4) Territories.--
                ``(A) Grants.--The Secretary shall use the amounts made
            available by paragraph (3)(C) to make grants to the territories
            under this paragraph.
                ``(B) Allotments.--The amount described in subparagraph (A)
            shall be allotted among the territories in proportion to their
            respective needs.
                ``(C) Redistribution.--The 1st sentence of clause (i) and
            clause (ii) of paragraph (2)(D) shall apply with respect to the
            amounts allotted to the territories under this paragraph,
            except that the 2nd sentence of paragraph (2)(D) shall not
            apply and the amounts allotted to the territories that are
            available for redistribution for a fiscal year shall be
            redistributed to each territory that applies for the additional
            amounts, to the extent that the Secretary determines that the
            territory will be able to use the additional amounts to provide
            child care assistance, in an amount that bears the same ratio
            to the amount so available for redistribution as the amount
            allotted to the territory for the fiscal year bears to the
            total amount allotted to all the territories receiving
            redistributed funds under this paragraph for the fiscal year.
                ``(D) Inapplicability of payment limitation.-- Section
            1108(a) shall not apply with respect to any amount paid under
            this paragraph.
                ``(E) Territory.--In this paragraph, the term `territory'
            means the Commonwealth of Puerto Rico, the United States Virgin
            Islands, Guam, American Samoa, and the Commonwealth of the
            Northern Mariana Islands.''.

                              Subtitle J--Medicaid

    SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
    AND TREATMENT UNDER MEDICAID.
        (a) Coverage.--
            (1) In general.--Section 1905(a)(4) of the Social Security Act
        (42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon at the
        end and inserting ``; and (E) during the period beginning on the
        date of the enactment of the American Rescue Plan Act of 2021 and
        ending on the last day of the first calendar quarter that begins
        one year after the last day of the emergency period described in
        section 1135(g)(1)(B), a COVID-19 vaccine and administration of the
        vaccine; and (F) during the period beginning on the date of the
        enactment of the American Rescue Plan Act of 2021 and ending on the
        last day of the first calendar quarter that begins one year after
        the last day of the emergency period described in section
        1135(g)(1)(B), testing and treatments for COVID-19, including
        specialized equipment and therapies (including preventive
        therapies), and, without regard to the requirements of section
        1902(a)(10)(B) (relating to comparability), in the case of an
        individual who is diagnosed with or presumed to have COVID-19,
        during the period such individual has (or is presumed to have)
        COVID-19, the treatment of a condition that may seriously
        complicate the treatment of COVID-19, if otherwise covered under
        the State plan (or waiver of such plan);''.
            (2) Making covid-19 vaccine available to additional eligibility
        groups and treatment available to certain uninsured.--Section
        1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is amended in the
        matter following subparagraph (G)--
                (A) by striking ``and to other conditions which may
            complicate pregnancy, (VIII)'' and inserting ``, medical
            assistance for services related to other conditions which may
            complicate pregnancy, and medical assistance for vaccines
            described in section 1905(a)(4)(E) and the administration of
            such vaccines during the period described in such section,
            (VIII)'';
                (B) by inserting ``and medical assistance for vaccines
            described in section 1905(a)(4)(E) and the administration of
            such vaccines during the period described in such section''
            after ``(described in subsection (z)(2))'';
                (C) by inserting ``and medical assistance for vaccines
            described in section 1905(a)(4)(E) and the administration of
            such vaccines during the period described in such section''
            after ``described in subsection (k)(1)'';
                (D) by inserting ``and medical assistance for vaccines
            described in section 1905(a)(4)(E) and the administration of
            such vaccines during the period described in such section''
            after ``family planning setting'';
                (E) by striking ``and any visit described in section
            1916(a)(2)(G) that is furnished during any such portion'' and
            inserting ``, any service described in section 1916(a)(2)(G)
            that is furnished during any such portion, any vaccine
            described in section 1905(a)(4)(E) (and the administration of
            such vaccine) that is furnished during any such portion, and
            testing and treatments for COVID-19, including specialized
            equipment and therapies (including preventive therapies), and,
            in the case of an individual who is diagnosed with or presumed
            to have COVID-19, during the period such individual has (or is
            presumed to have) COVID-19, the treatment of a condition that
            may seriously complicate the treatment of COVID-19, if
            otherwise covered under the State plan (or waiver of such
            plan)''; and
                (F) by striking the semicolon at the end and inserting ``,
            and (XIX) medical assistance shall be made available during the
            period described in section 1905(a)(4)(E) for vaccines
            described in such section and the administration of such
            vaccines, for any individual who is eligible for and receiving
            medical assistance under the State plan or under a waiver of
            such plan (other than an individual who is eligible for medical
            assistance consisting only of payment of premiums pursuant to
            subparagraph (E) or (F) or section 1933), notwithstanding any
            provision of this title or waiver under section 1115 impacting
            such individual's eligibility for medical assistance under such
            plan or waiver to coverage for a limited type of benefits and
            services that would not otherwise include coverage of a COVID-
            19 vaccine and its administration;''.
            (3) Prohibition of cost sharing.--
                (A) In general.--Subsections (a)(2) and (b)(2) of section
            1916 of the Social Security Act (42 U.S.C. 1396o) are each
            amended--
                    (i) in subparagraph (F), by striking ``or'' at the end;
                    (ii) in subparagraph (G), by striking ``; and''; and
                    (iii) by adding at the end the following subparagraphs:
                ``(H) during the period beginning on the date of the
            enactment of this subparagraph and ending on the last day of
            the first calendar quarter that begins one year after the last
            day of the emergency period described in section 1135(g)(1)(B),
            a COVID-19 vaccine and the administration of such vaccine (for
            any individual eligible for medical assistance for such vaccine
            (and administration)); or
                ``(I) during the period beginning on the date of the
            enactment of this subparagraph and ending on the last day of
            the first calendar quarter that begins one year after the last
            day of the emergency period described in section 1135(g)(1)(B),
            testing and treatments for COVID-19, including specialized
            equipment and therapies (including preventive therapies), and,
            in the case of an individual who is diagnosed with or presumed
            to have COVID-19, during the period during which such
            individual has (or is presumed to have) COVID-19, the treatment
            of a condition that may seriously complicate the treatment of
            COVID-19, if otherwise covered under the State plan (or waiver
            of such plan); and''.
                (B) Application to alternative cost sharing.--Section
            1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
            1(b)(3)(B)) is amended--
                    (i) in clause (xi), by striking ``any visit'' and
                inserting ``any service''; and
                    (ii) by adding at the end the following clauses:
                    ``(xii) During the period beginning on the date of the
                enactment of this clause and ending on the last day of the
                first calendar quarter that begins one year after the last
                day of the emergency period described in section
                1135(g)(1)(B), a COVID-19 vaccine and the administration of
                such vaccine (for any individual eligible for medical
                assistance for such vaccine (and administration)).
                    ``(xiii) During the period beginning on the date of the
                enactment of this clause and ending on the last day of the
                first calendar quarter that begins one year after the last
                day of the emergency period described in section
                1135(g)(1)(B), testing and treatments for COVID-19,
                including specialized equipment and therapies (including
                preventive therapies), and, in the case of an individual
                who is diagnosed with or presumed to have COVID-19, during
                the period during which such individual has (or is presumed
                to have) COVID-19, the treatment of a condition that may
                seriously complicate the treatment of COVID-19, if
                otherwise covered under the State plan (or waiver of such
                plan).''.
            (4) Inclusion in the medicaid drug rebate program of covered
        outpatient drugs used for covid-19 treatment.--
                (A) In general.--The requirements of section 1927 of the
            Social Security Act (42 U.S.C. 1396r-8) shall apply to any drug
            or biological product to which subparagraph (F) of section
            1905(a)(4) of such Act, as added by paragraph (1), applies or
            to which the subclause (XVIII) in the matter following
            subparagraph (G) of section 1902(a)(10) of such Act, as added
            by paragraph (2), applies that is--
                    (i) furnished as medical assistance in accordance with
                section 1902(a)(10)(A) of such Act and such subparagraph
                (F) or subclause (XVIII) and section 1902(a)(10)(A) of such
                Act, as applicable, for the treatment, or prevention, of
                COVID-19, as described in such subparagraph or subclause,
                respectively; and
                    (ii) a covered outpatient drug (as defined in section
                1927(k) of such Act, except that, in applying paragraph
                (2)(A) of such section to a drug to which such subparagraph
                (F) or such subclause (XVIII) applies, such drug shall be
                deemed a prescribed drug for purposes of section
                1905(a)(12) of such Act).
                (B) Conforming amendment.--Section 1927(d)(7) of the Social
            Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding at
            the end the following new subparagraph:
                ``(E) Drugs and biological products to which section
            1905(a)(4)(F) and subclause (XVIII) in the matter following
            subparagraph (G) of section 1902(a)(10) apply that are
            furnished as medical assistance in accordance with such section
            or clause, respectively, for the treatment or prevention, of
            COVID-19, as described in such subparagraph or subclause,
            respectively, and section 1902(a)(10)(A).''.
            (5) Alternative benefit plans.--Section 1937(b) of the Social
        Security Act (42 U.S.C. 1396u-7(b)) is amended by adding at the end
        the following new paragraph:
            ``(8) COVID-19 vaccines, testing, and treatment.--
        Notwithstanding the previous provisions of this section, a State
        may not provide for medical assistance through enrollment of an
        individual with benchmark coverage or benchmark-equivalent coverage
        under this section unless, during the period beginning on the date
        of the enactment of the American Rescue Plan Act of 2021 and ending
        on the last day of the first calendar quarter that begins one year
        after the last day of the emergency period described in section
        1135(g)(1)(B), such coverage includes (and does not impose any
        deduction, cost sharing, or similar charge for)--
                ``(A) COVID-19 vaccines and administration of the vaccines;
            and
                ``(B) testing and treatments for COVID-19, including
            specialized equipment and therapies (including preventive
            therapies), and, in the case of such an individual who is
            diagnosed with or presumed to have COVID-19, during the period
            such individual has (or is presumed to have) COVID-19, the
            treatment of a condition that may seriously complicate the
            treatment of COVID-19, if otherwise covered under the State
            plan (or waiver of such plan).''.
        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 1905 of the Social
    Security Act (42 U.S.C. 1396d) is amended--
            (1) in subsection (b), by striking ``and (ff)'' and inserting
        ``(ff), and (hh)'';
            (2) in subsection (ff), in the matter preceding paragraph (1),
        by inserting ``, subject to subsection (hh)'' after ``or (z)(2)''
        and
            (3) by adding at the end the following new subsection:
        ``(hh) Temporary Increased FMAP for Medical Assistance for Coverage
    and Administration of COVID-19 Vaccines.--
            ``(1) In general.--Notwithstanding any other provision of this
        title, during the period described in paragraph (2), the Federal
        medical assistance percentage for a State, with respect to amounts
        expended by the State for medical assistance for a vaccine
        described in subsection (a)(4)(E) (and the administration of such a
        vaccine), shall be equal to 100 percent.
            ``(2) Period described.--The period described in this paragraph
        is the period that--
                ``(A) begins on the first day of the first quarter
            beginning after the date of the enactment of this subsection;
            and
                ``(B) ends on the last day of the first quarter that begins
            one year after the last day of the emergency period described
            in section 1135(g)(1)(B).
            ``(3) Exclusion of expenditures from territorial caps.--Any
        payment made to a territory for expenditures for medical assistance
        under subsection (a)(4)(E) that are subject to the Federal medical
        assistance percentage specified under paragraph (1) shall not be
        taken into account for purposes of applying payment limits under
        subsections (f) and (g) of section 1108.''.
    SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR
    PREGNANT AND POSTPARTUM WOMEN.
        (a) State Option.--Section 1902(e) of the Social Security Act (42
    U.S.C. 1396a(e)) is amended by adding at the end the following new
    paragraph:
            ``(16) Extending certain coverage for pregnant and postpartum
        women.--
                ``(A) In general.--At the option of the State, the State
            plan (or waiver of such State plan) may provide, that an
            individual who, while pregnant, is eligible for and has
            received medical assistance under the State plan approved under
            this title (or a waiver of such plan) (including during a
            period of retroactive eligibility under subsection (a)(34))
            shall, in addition to remaining eligible under paragraph (5)
            for all pregnancy-related and postpartum medical assistance
            available under the State plan (or waiver) through the last day
            of the month in which the 60-day period (beginning on the last
            day of her pregnancy) ends, remain eligible under the State
            plan (or waiver) for medical assistance for the period
            beginning on the first day occurring after the end of such 60-
            day period and ending on the last day of the month in which the
            12-month period (beginning on the last day of her pregnancy)
            ends.
                ``(B) Full benefits during pregnancy and throughout the 12-
            month postpartum period.--The medical assistance provided for a
            pregnant or postpartum individual by a State making an election
            under this paragraph, without regard to the basis on which the
            individual is eligible for medical assistance under the State
            plan (or waiver), shall--
                    ``(i) include all items and services covered under the
                State plan (or waiver) that are not less in amount,
                duration, or scope, or are determined by the Secretary to
                be substantially equivalent, to the medical assistance
                available for an individual described in subsection
                (a)(10)(A)(i); and
                    ``(ii) be provided for the individual while pregnant
                and during the 12-month period that begins on the last day
                of the individual's pregnancy and ends on the last day of
                the month in which such 12-month period ends.
                ``(C) Coverage under chip.--A State making an election
            under this paragraph that covers under title XXI child health
            assistance for targeted low-income children who are pregnant or
            targeted low-income pregnant women, as applicable, shall also
            make the election under section 2107(e)(1)(J) of such title.''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    apply with respect to State elections made under paragraph (16) of
    section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
    added by subsection (a), during the 5-year period beginning on the 1st
    day of the 1st fiscal year quarter that begins one year after the date
    of the enactment of this Act.
    SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
    CRISIS INTERVENTION SERVICES.
        Title XIX of the Social Security Act is amended by adding after
    section 1946 (42 U.S.C. 1396w-5) the following new section:
    ``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
    CRISIS INTERVENTION SERVICES.
        ``(a) In General.--Notwithstanding section 1902(a)(1) (relating to
    Statewideness), section 1902(a)(10)(B) (relating to comparability),
    section 1902(a)(23)(A) (relating to freedom of choice of providers), or
    section 1902(a)(27) (relating to provider agreements), a State may,
    during the 5-year period beginning on the first day of the first fiscal
    year quarter that begins on or after the date that is 1 year after the
    date of the enactment of this section, provide medical assistance for
    qualifying community-based mobile crisis intervention services.
        ``(b) Qualifying Community-based Mobile Crisis Intervention
    Services Defined.--For purposes of this section, the term `qualifying
    community-based mobile crisis intervention services' means, with
    respect to a State, items and services for which medical assistance is
    available under the State plan under this title or a waiver of such
    plan, that are--
            ``(1) furnished to an individual otherwise eligible for medical
        assistance under the State plan (or waiver of such plan) who is--
                ``(A) outside of a hospital or other facility setting; and
                ``(B) experiencing a mental health or substance use
            disorder crisis;
            ``(2) furnished by a multidisciplinary mobile crisis team--
                ``(A) that includes at least 1 behavioral health care
            professional who is capable of conducting an assessment of the
            individual, in accordance with the professional's permitted
            scope of practice under State law, and other professionals or
            paraprofessionals with appropriate expertise in behavioral
            health or mental health crisis response, including nurses,
            social workers, peer support specialists, and others, as
            designated by the State through a State plan amendment (or
            waiver of such plan);
                ``(B) whose members are trained in trauma-informed care,
            de-escalation strategies, and harm reduction;
                ``(C) that is able to respond in a timely manner and, where
            appropriate, provide--
                    ``(i) screening and assessment;
                    ``(ii) stabilization and de-escalation; and
                    ``(iii) coordination with, and referrals to, health,
                social, and other services and supports as needed, and
                health services as needed;
                ``(D) that maintains relationships with relevant community
            partners, including medical and behavioral health providers,
            primary care providers, community health centers, crisis
            respite centers, and managed care organizations (if
            applicable); and
                ``(E) that maintains the privacy and confidentiality of
            patient information consistent with Federal and State
            requirements; and
            ``(3) available 24 hours per day, every day of the year.
        ``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and
    subject to subsections (y) and (z) of section 1905, during each of the
    first 12 fiscal quarters occurring during the period described in
    subsection (a) that a State meets the requirements described in
    subsection (d), the Federal medical assistance percentage applicable to
    amounts expended by the State for medical assistance for qualifying
    community-based mobile crisis intervention services furnished during
    such quarter shall be equal to 85 percent. In no case shall the
    application of the previous sentence result in the Federal medical
    assistance percentage applicable to amounts expended by a State for
    medical assistance for such qualifying community-based mobile crisis
    intervention services furnished during a quarter being less than the
    Federal medical assistance percentage that would apply to such amounts
    expended by the State for such services furnished during such quarter
    without application of the previous sentence.
        ``(d) Requirements.--The requirements described in this subsection
    are the following:
            ``(1) The State demonstrates, to the satisfaction of the
        Secretary that it will be able to support the provision of
        qualifying community-based mobile crisis intervention services that
        meet the conditions specified in subsection (b).
            ``(2) The State provides assurances satisfactory to the
        Secretary that--
                ``(A) any additional Federal funds received by the State
            for qualifying community-based mobile crisis intervention
            services provided under this section that are attributable to
            the increased Federal medical assistance percentage under
            subection (c) will be used to supplement, and not supplant, the
            level of State funds expended for such services for the fiscal
            year preceding the first fiscal quarter occurring during the
            period described in subsection (a);
                ``(B) if the State made qualifying community-based mobile
            crisis intervention services available in a region of the State
            in such fiscal year, the State will continue to make such
            services available in such region under this section during
            each month occurring during the period described in subsection
            (a) for which the Federal medical assistance percentage under
            subsection (c) is applicable with respect to the State.
        ``(e) Funding for State Planning Grants.--There is appropriated,
    out of any funds in the Treasury not otherwise appropriated,
    $15,000,000 to the Secretary for purposes of implementing,
    administering, and making planning grants to States as soon as
    practicable for purposes of developing a State plan amendment or
    section 1115, 1915(b), or 1915(c) waiver request (or an amendment to
    such a waiver) to provide qualifying community-based mobile crisis
    intervention services under this section, to remain available until
    expended.''.
    SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER
    STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS FOR CERTAIN
    MANDATORY INDIVIDUALS.
        Section 1905 of the Social Security Act (42 U.S.C. 1396d), as
    amended by section 9811 of this subtitle, is further amended--
            (1) in subsection (b), in the first sentence, by striking ``and
        (hh)'' and inserting ``(hh), and (ii)'';
            (2) in subsection (ff), by striking ``subject to subsection
        (hh)'' and inserting ``subject to subsections (hh) and (ii)''; and
            (3) by adding at the end the following new subsection:
        ``(ii) Temporary Increase in FMAP for Medical Assistance Under
    State Medicaid Plans Which Begin to Expend Amounts for Certain
    Mandatory Individuals.--
            ``(1) In general.--For each quarter occurring during the 8-
        quarter period beginning with the first calendar quarter during
        which a qualifying State (as defined in paragraph (3)) expends
        amounts for all individuals described in section
        1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such
        plan), the Federal medical assistance percentage determined under
        subsection (b) for such State shall, after application of any
        increase, if applicable, under section 6008 of the Families First
        Coronavirus Response Act, be increased by 5 percentage points,
        except for any quarter (and each subsequent quarter) during such
        period during which the State ceases to provide medical assistance
        to any such individual under the State plan (or waiver of such
        plan).
            ``(2) Special application rules.--Any increase described in
        paragraph (1) (or payment made for expenditures on medical
        assistance that are subject to such increase)--
                ``(A) shall not apply with respect to disproportionate
            share hospital payments described in section 1923;
                ``(B) shall not be taken into account in calculating the
            enhanced FMAP of a State under section 2105;
                ``(C) shall not be taken into account for purposes of part
            A, D, or E of title IV; and
                ``(D) shall not be taken into account for purposes of
            applying payment limits under subsections (f) and (g) of
            section 1108.
            ``(3) Definition.--For purposes of this subsection, the term
        `qualifying State' means a State which has not expended amounts for
        all individuals described in section 1902(a)(10)(A)(i)(VIII) before
        the date of the enactment of this subsection.''.
    SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE
    PERCENTAGE TO URBAN INDIAN HEALTH ORGANIZATIONS AND NATIVE HAWAIIAN
    HEALTH CARE SYSTEMS.
        Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is
    amended by inserting after ``(as defined in section 4 of the Indian
    Health Care Improvement Act)'' the following: ``; for the 8 fiscal year
    quarters beginning with the first fiscal year quarter beginning after
    the date of the enactment of the American Rescue Plan Act of 2021, the
    Federal medical assistance percentage shall also be 100 per centum with
    respect to amounts expended as medical assistance for services which
    are received through an Urban Indian organization (as defined in
    paragraph (29) of section 4 of the Indian Health Care Improvement Act)
    that has a grant or contract with the Indian Health Service under title
    V of such Act; and, for such 8 fiscal year quarters, the Federal
    medical assistance percentage shall also be 100 per centum with respect
    to amounts expended as medical assistance for services which are
    received through a Native Hawaiian Health Center (as defined in section
    12(4) of the Native Hawaiian Health Care Improvement Act) or a
    qualified entity (as defined in section 6(b) of such Act) that has a
    grant or contract with the Papa Ola Lokahi under section 8 of such
    Act''.
    SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE SOURCE
    DRUGS AND INNOVATOR MULTIPLE SOURCE DRUGS.
        Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
    8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the
    following: ``and before January 1, 2024,''.
    SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED
    SERVICES DURING THE COVID-19 EMERGENCY.
        (a) Increased FMAP.--
            (1) In general.--Notwithstanding section 1905(b) of the Social
        Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), in the case
        of a State that meets the HCBS program requirements under
        subsection (b), the Federal medical assistance percentage
        determined for the State under section 1905(b) of such Act (or, if
        applicable, under section 1905(ff)) and, if applicable, increased
        under subsection (y), (z), (aa), or (ii) of section 1905 of such
        Act (42 U.S.C. 1396d), section 1915(k) of such Act (42 U.S.C.
        1396n(k)), or section 6008(a) of the Families First Coronavirus
        Response Act (Public Law 116-127), shall be increased by 10
        percentage points with respect to expenditures of the State under
        the State Medicaid program for home and community-based services
        (as defined in paragraph (2)(B)) that are provided during the HCBS
        program improvement period (as defined in paragraph (2)(A)). In no
        case may the application of the previous sentence result in the
        Federal medical assistance percentage determined for a State being
        more than 95 percent with respect to such expenditures. Any payment
        made to Puerto Rico, the Virgin Islands, Guam, the Northern Mariana
        Islands, or American Samoa for expenditures on medical assistance
        that are subject to the Federal medical assistance percentage
        increase specified under the first sentence of this paragraph shall
        not be taken into account for purposes of applying payment limits
        under subsections (f) and (g) of section 1108 of the Social
        Security Act (42 U.S.C. 1308).
            (2) Definitions.--In this section:
                (A) HCBS program improvement period.--The term ``HCBS
            program improvement period'' means, with respect to a State,
            the period--
                    (i) beginning on April 1, 2021; and
                    (ii) ending on March 31, 2022.
                (B) Home and community-based services.--The term ``home and
            community-based services'' means any of the following:
                    (i) Home health care services authorized under
                paragraph (7) of section 1905(a) of the Social Security Act
                (42 U.S.C. 1396d(a)).
                    (ii) Personal care services authorized under paragraph
                (24) of such section.
                    (iii) PACE services authorized under paragraph (26) of
                such section.
                    (iv) Home and community-based services authorized under
                subsections (b), (c), (i), (j), and (k) of section 1915 of
                such Act (42 U.S.C. 1396n), such services authorized under
                a waiver under section 1115 of such Act (42 U.S.C. 1315),
                and such services through coverage authorized under section
                1937 of such Act (42 U.S.C. 1396u-7).
                    (v) Case management services authorized under section
                1905(a)(19) of the Social Security Act (42 U.S.C.
                1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C.
                1396n(g)).
                    (vi) Rehabilitative services, including those related
                to behavioral health, described in section 1905(a)(13) of
                such Act (42 U.S.C. 1396d(a)(13)).
                    (vii) Such other services specified by the Secretary of
                Health and Human Services.
                (C) Eligible individual.--The term ``eligible individual''
            means an individual who is eligible for and enrolled for
            medical assistance under a State Medicaid program and includes
            an individual who becomes eligible for medical assistance under
            a State Medicaid program when removed from a waiting list.
                (D) Medicaid program.--The term ``Medicaid program'' means,
            with respect to a State, the State program under title XIX of
            the Social Security Act (42 U.S.C. 1396 et seq.) (including any
            waiver or demonstration under such title or under section 1115
            of such Act (42 U.S.C. 1315) relating to such title).
                (E) State.--The term ``State'' has the meaning given such
            term for purposes of title XIX of the Social Security Act (42
            U.S.C. 1396 et seq.).
        (b) State Requirements for FMAP Increase.--As conditions for
    receipt of the increase under subsection (a) to the Federal medical
    assistance percentage determined for a State, the State shall meet each
    of the following requirements (referred to in subsection (a) as the
    HCBS program requirements):
            (1) Supplement, not supplant.--The State shall use the Federal
        funds attributable to the increase under subsection (a) to
        supplement, and not supplant, the level of State funds expended for
        home and community-based services for eligible individuals through
        programs in effect as of April 1, 2021.
            (2) Required implementation of certain activities.--The State
        shall implement, or supplement the implementation of, one or more
        activities to enhance, expand, or strengthen home and community-
        based services under the State Medicaid program.
    SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
    SAFETY IN NURSING FACILITIES.
        Section 1919 of the Social Security Act (42 U.S.C. 1396r) is
    amended by adding at the end the following new subsection:
        ``(k) Funding for State Strike Teams.--In addition to amounts
    otherwise available, there is appropriated to the Secretary, out of any
    monies in the Treasury not otherwise appropriated, $250,000,000, to
    remain available until expended, for purposes of allocating such amount
    among the States (including the District of Columbia and each territory
    of the United States) for such a State to establish and implement a
    strike team that will be deployed to a nursing facility in the State
    with diagnosed or suspected cases of COVID-19 among residents or staff
    for the purposes of assisting with clinical care, infection control, or
    staffing during the emergency period described in section 1135(g)(1)(B)
    and the 1-year period immediately following the end of such emergency
    period.''.
    SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH
    EMERGENCY RELATED TO CORONAVIRUS.
        (a) In General.--Section 1923(f)(3) of the Social Security Act (42
    U.S.C. 1396r-4(f)(3)) is amended--
            (1) in subparagraph (A), by striking ``subparagraph (E)'' and
        inserting ``subparagraphs (E) and (F)'' ; and
            (2) by adding at the end the following new subparagraph:
                ``(F) Allotments during the coronavirus temporary medicaid
            fmap increase.--
                    ``(i) In general.--Notwithstanding any other provision
                of this subsection, for any fiscal year for which the
                Federal medical assistance percentage applicable to
                expenditures under this section is increased pursuant to
                section 6008 of the Families First Coronavirus Response
                Act, the Secretary shall recalculate the annual DSH
                allotment, including the DSH allotment specified under
                paragraph (6)(A)(vi), to ensure that the total DSH payments
                (including both Federal and State shares) that a State may
                make related to a fiscal year is equal to the total DSH
                payments that the State could have made for such fiscal
                year without such increase to the Federal medical
                assistance percentage.
                    ``(ii) No application to allotments beginning after
                covid-19 emergency period.--The DSH allotment for any State
                for the first fiscal year beginning after the end of the
                emergency period described in section 1135(g)(1)(B) or any
                succeeding fiscal year shall be determined under this
                paragraph without regard to the DSH allotments determined
                under clause (i).''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    take effect and apply as if included in the enactment of the Families
    First Coronavirus Response Act (Public Law 116-127).

                Subtitle K--Children's Health Insurance Program

    SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
    AND TREATMENT UNDER CHIP.
        (a) Coverage.--
            (1) In general.--Section 2103(c) of the Social Security Act (42
        U.S.C. 1397cc(c)) is amended by adding at the end the following
        paragraph:
            ``(11) Required coverage of covid-19 vaccines and treatment.--
        Regardless of the type of coverage elected by a State under
        subsection (a), the child health assistance provided for a targeted
        low-income child, and, in the case of a State that elects to
        provide pregnancy-related assistance pursuant to section 2112, the
        pregnancy-related assistance provided for a targeted low-income
        pregnant woman (as such terms are defined for purposes of such
        section), shall include coverage, during the period beginning on
        the date of the enactment of this paragraph and ending on the last
        day of the first calendar quarter that begins one year after the
        last day of the emergency period described in section
        1135(g)(1)(B), of--
                ``(A) a COVID-19 vaccine (and the administration of the
            vaccine); and
                ``(B) testing and treatments for COVID-19, including
            specialized equipment and therapies (including preventive
            therapies), and, in the case of an individual who is diagnosed
            with or presumed to have COVID-19, during the period during
            which such individual has (or is presumed to have) COVID-19,
            the treatment of a condition that may seriously complicate the
            treatment of COVID-19, if otherwise covered under the State
            child health plan (or waiver of such plan).''.
            (2) Prohibition of cost sharing.--Section 2103(e)(2) of the
        Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by section
        6004(b)(3) of the Families First Coronavirus Response Act, is
        amended--
                (A) in the paragraph header, by inserting ``a covid-19
            vaccine, covid-19 treatment,'' before ``or pregnancy-related
            assistance''; and
                (B) by striking ``visits described in section
            1916(a)(2)(G), or'' and inserting ``services described in
            section 1916(a)(2)(G), vaccines described in section
            1916(a)(2)(H) administered during the period described in such
            section (and the administration of such vaccines), testing or
            treatments described in section 1916(a)(2)(I) furnished during
            the period described in such section, or''.
        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 2105(c) of the Social
    Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the
    following new paragraph:
            ``(12) Temporary enhanced payment for coverage and
        administration of covid-19 vaccines.--During the period described
        in section 1905(hh)(2), notwithstanding subsection (b), the
        enhanced FMAP for a State, with respect to payments under
        subsection (a) for expenditures under the State child health plan
        (or a waiver of such plan) for a vaccine described in section
        1905(a)(4)(E) (and the administration of such a vaccine), shall be
        equal to 100 percent.''.
        (c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social
    Security Act (42 U.S.C. 1397dd(m)) is amended--
            (1) in paragraph (2)(B), in the matter preceding clause (i), by
        striking ``paragraphs (5) and (7)'' and inserting ``paragraphs (5),
        (7), and (12)''; and
            (2) by adding at the end the following new paragraph:
            ``(12) Adjusting allotments to account for increased federal
        payments for coverage and administration of covid-19 vaccines.--If
        a State, commonwealth, or territory receives payment for a fiscal
        year (beginning with fiscal year 2021) under subsection (a) of
        section 2105 for expenditures that are subject to the enhanced FMAP
        specified under subsection (c)(12) of such section, the amount of
        the allotment determined for the State, commonwealth, or territory
        under this subsection--
                ``(A) for such fiscal year shall be increased by the
            projected expenditures for such year by the State,
            commonwealth, or territory under the State child health plan
            (or a waiver of such plan) for vaccines described in section
            1905(a)(4)(E) (and the administration of such vaccines); and
                ``(B) once actual expenditures are available in the
            subsequent fiscal year, the fiscal year allotment that was
            adjusted by the amount described in subparagraph (A) shall be
            adjusted on the basis of the difference between--
                    ``(i) such projected amount of expenditures described
                in subparagraph (A) for such fiscal year described in such
                subparagraph by the State, commonwealth, or territory; and
                    ``(ii) the actual amount of expenditures for such
                fiscal year described in subparagraph (A) by the State,
                commonwealth, or territory under the State child health
                plan (or waiver of such plan) for vaccines described in
                section 1905(a)(4)(E) (and the administration of such
                vaccines).''.
    SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR PREGNANT
    AND POSTPARTUM WOMEN.
        (a) Modifications to Coverage.--
            (1) In general.--Section 2107(e)(1) of the Social Security Act
        (42 U.S.C. 1397gg(e)(1)) is amended--
                (A) by redesignating subparagraphs (J) through (S) as
            subparagraphs (K) through (T), respectively; and
                (B) by inserting after subparagraph (I) the following new
            subparagraph:
                ``(J) Paragraphs (5) and (16) of section 1902(e) (relating
            to the State option to provide medical assistance consisting of
            full benefits during pregnancy and throughout the 12-month
            postpartum period under title XIX), if the State provides child
            health assistance for targeted low-income children who are
            pregnant or to targeted low-income pregnant women and the State
            has elected to apply such paragraph (16) with respect to
            pregnant women under title XIX, the provision of assistance
            under the State child health plan or waiver for targeted low-
            income children or targeted low-income pregnant women during
            pregnancy and the 12-month postpartum period shall be required
            and not at the option of the State and shall include coverage
            of all items or services provided to a targeted low-income
            child or targeted low-income pregnant woman (as applicable)
            under the State child health plan or waiver).''.
            (2) Optional coverage of targeted low-income pregnant women.--
        Section 2112(d)(2)(A) of the Social Security Act (42 U.S.C.
        1397ll(d)(2)(A)) is amended by inserting after ``60-day period''
        the following: ``, or, in the case that subparagraph (A) of section
        1902(e)(16) applies to the State child health plan (or waiver of
        such plan), pursuant to section 2107(e)(1), the 12-month period,''.
        (b) Effective Date.--The amendments made by subsection (a), shall
    apply with respect to State elections made under paragraph (16) of
    section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
    added by section 9812(a) of subtitle J of this title, during the 5-year
    period beginning on the 1st day of the 1st fiscal year quarter that
    begins one year after the date of the enactment of this Act.

                              Subtitle L--Medicare

    SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-
    URBAN STATES.
        (a) In General.--Section 1886(d)(3)(E) of the Social Security Act
    (42 U.S.C. 1395ww(d)(3)(E)) is amended--
            (1) in clause (i), in the first sentence, by striking ``or
        (iii)'' and inserting ``, (iii), or (iv)''; and
            (2) by adding at the end the following new clause:
                    ``(iv) Floor on area wage index for hospitals in all-
                urban states.--

                        ``(I) In general.--For discharges occurring on or
                    after October 1, 2021, the area wage index applicable
                    under this subparagraph to any hospital in an all-urban
                    State (as defined in subclause (IV)) may not be less
                    than the minimum area wage index for the fiscal year
                    for hospitals in that State, as established under
                    subclause (II).
                        ``(II) Minimum area wage index.--For purposes of
                    subclause (I), the Secretary shall establish a minimum
                    area wage index for a fiscal year for hospitals in each
                    all-urban State using the methodology described in
                    section 412.64(h)(4)(vi) of title 42, Code of Federal
                    Regulations, as in effect for fiscal year 2018.
                        ``(III) Waiving budget neutrality.--Pursuant to the
                    fifth sentence of clause (i), this clause shall not be
                    applied in a budget neutral manner.
                        ``(IV) All-urban state defined.--In this clause,
                    the term `all-urban State' means a State in which there
                    are no rural areas (as defined in paragraph (2)(D)) or
                    a State in which there are no hospitals classified as
                    rural under this section.''.

        (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the
    Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the
    fifth sentence--
            (1) by striking ``and the amendments'' and inserting ``, the
        amendments''; and
            (2) by inserting ``, and the amendments made by section 9831(a)
        of the American Rescue Plan Act of 2021'' after ``Care Act''.
    SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY
    APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT TO AMBULANCE
    SERVICES FURNISHED DURING CERTAIN EMERGENCY PERIODS.
        (a) Waiver Authority.--Section 1135(b) of the Social Security Act
    (42 U.S.C. 1320b-5(b)) is amended--
            (1) in the first sentence--
                (A) in paragraph (7), by striking ``and'' at the end;
                (B) in paragraph (8), by striking the period at the end and
            inserting ``; and''; and
                (C) by inserting after paragraph (8) the following new
            paragraph:
            ``(9) any requirement under section 1861(s)(7) or section
        1834(l) that an ambulance service include the transport of an
        individual to the extent necessary to allow payment for ground
        ambulance services furnished in response to a 911 call (or the
        equivalent in areas without a 911 call system) in cases in which an
        individual would have been transported to a destination permitted
        under Medicare regulations (as described in section 410.40 to title
        42, Code of Federal Regulations (or successor regulations)) but
        such transport did not occur as a result of community-wide
        emergency medical service (EMS) protocols due to the public health
        emergency described in subsection (g)(1)(B).''; and
            (2) in the flush matter at the end, by adding at the end the
        following: ``Ground ambulance services for which payment is made
        pursuant to paragraph (9) shall be paid at the base rate that would
        have been paid under the fee schedule established under 1834(l)
        (excluding any mileage payment) if the individual had been so
        transported and, with respect to ambulance services furnished by a
        critical access hospital or an entity described in paragraph (8) of
        such section, at the amount that otherwise would be paid under such
        paragraph.''.
        (b) Emergency Period Exception.--Section 1135(g)(1)(B) of the
    Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the
    matter preceding clause (i), by striking ``subsection (b)(8)'' and
    inserting ``paragraphs (8) and (9) of subsection (b)''.
    SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.
        In addition to amounts otherwise available, there is appropriated
    to the inspector general of the Department of Health and Human Services
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $5,000,000, to remain available until expended, for
    oversight of activities supported with funds appropriated to the
    Department of Health and Human Services to prevent, prepare for, and
    respond to coronavirus 2019 or COVID-19, domestically or
    internationally.

         Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

    SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.
        (a) In General.--Title VI of the Social Security Act (42 U.S.C. 801
    et seq.) is amended by adding at the end the following:
        ``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.
        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated--
            ``(1) $219,800,000,000, to remain available through December
        31, 2024, for making payments under this section to States,
        territories, and Tribal governments to mitigate the fiscal effects
        stemming from the public health emergency with respect to the
        Coronavirus Disease (COVID-19); and
            ``(2) $50,000,000, to remain available until expended, for the
        costs of the Secretary for administration of the funds established
        under this title.
        ``(b) Authority to Make Payments.--
            ``(1) Payments to territories.--
                ``(A) In general.--The Secretary shall reserve
            $4,500,000,000 of the amount appropriated under subsection
            (a)(1) to make payments to the territories.
                ``(B) Allocation.--Of the amount reserved under
            subparagraph (A)--
                    ``(i) 50 percent of such amount shall be allocated by
                the Secretary equally to each territory; and
                    ``(ii) 50 percent of such amount shall be allocated by
                the Secretary as an additional amount to each territory in
                an amount which bears the same proportion to \1/2\ of the
                total amount reserved under subparagraph (A) as the
                population of the territory bears to the total population
                of all such territories.
                ``(C) Payment.--The Secretary shall pay each territory the
            total of the amounts allocated for the territory under
            subparagraph (B) in accordance with paragraph (6).
            ``(2) Payments to tribal governments.--
                ``(A) In general.--The Secretary shall reserve
            $20,000,000,000 of the amount appropriated under subsection
            (a)(1) to make payments to Tribal governments.
                ``(B) Allocation.--Of the amount reserved under
            subparagraph (A)--
                    ``(i) $1,000,000,000 shall be allocated by the
                Secretary equally among each of the Tribal governments; and
                    ``(ii) $19,000,000,000 shall be allocated by the
                Secretary to the Tribal governments in a manner determined
                by the Secretary.
                ``(C) Payment.-- The Secretary shall pay each Tribal
            government the total of the amounts allocated for the Tribal
            government under subparagraph (B) in accordance with paragraph
            (6).
            ``(3) Payments to each of the 50 states and the district of
        columbia.--
                ``(A) In general.--The Secretary shall reserve
            $195,300,000,000 of the amount appropriated under subsection
            (a)(1) to make payments to each of the 50 States and the
            District of Columbia.
                ``(B) Allocations.--Of the amount reserved under
            subparagraph (A)--
                    ``(i) $25,500,000,000 of such amount shall be allocated
                by the Secretary equally among each of the 50 States and
                the District of Columbia;
                    ``(ii) an amount equal to $1,250,000,000 less the
                amount allocated for the District of Columbia pursuant to
                section 601(c)(6) shall be allocated by the Secretary as an
                additional amount to the District of Columbia; and
                    ``(iii) an amount equal to the remainder of the amount
                reserved under subparagraph (A) after the application of
                clauses (i) and (ii) of this subparagraph shall be
                allocated by the Secretary as an additional amount to each
                of the 50 States and the District of Columbia in an amount
                which bears the same proportion to such remainder as the
                average estimated number of seasonally-adjusted unemployed
                individuals (as measured by the Bureau of Labor Statistics
                Local Area Unemployment Statistics program) in the State or
                District of Columbia over the 3-month period ending with
                December 2020 bears to the average estimated number of
                seasonally-adjusted unemployed individuals in all of the 50
                States and the District of Columbia over the same period.
                ``(C) Payment.--
                    ``(i) In general.--Subject to clause (ii), the
                Secretary shall pay each of the 50 States and the District
                of Columbia, from the amount reserved under subparagraph
                (A), the total of the amounts allocated for the State and
                District of Columbia under subparagraph (B) in accordance
                with paragraph (6).
                    ``(ii) Minimum payment requirement.--

                        ``(I) In general.--The sum of--

                            ``(aa) the total amounts allocated for 1 of the
                        50 States or the District of Columbia under
                        subparagraph (B) (as determined without regard to
                        this clause); and
                            ``(bb) the amounts allocated under section 603
                        to the State (for distribution by the State to
                        nonentitlement units of local government in the
                        State) and to metropolitan cities and counties in
                        the State;

                    shall not be less than the amount allocated to the
                    State or District of Columbia for fiscal year 2020
                    under section 601, including any amount paid directly
                    to a unit of local government in the State under such
                    section.
                        ``(II) Pro rata adjustment.--The Secretary shall
                    adjust on a pro rata basis the amount of the
                    allocations for each of the 50 States and the District
                    of Columbia determined under subparagraph (B)(iii)
                    (without regard to this clause) to the extent necessary
                    to comply with the requirement of subclause (I).

            ``(4) Pro rata adjustment authority.--The amounts otherwise
        determined for allocation and payment under paragraphs (1), (2),
        and (3) may be adjusted by the Secretary on a pro rata basis to the
        extent necessary to ensure that all available funds are allocated
        to States, territories, and Tribal governments in accordance with
        the requirements specified in each such paragraph (as applicable).
            ``(5) Population data.--For purposes of determining allocations
        for a territory under this section, the population of the territory
        shall be determined based on the most recent data available from
        the Bureau of the Census.
            ``(6) Timing.--
                ``(A) States and territories.--
                    ``(i) In general.--To the extent practicable, subject
                to clause (ii), with respect to each State and territory
                allocated a payment under this subsection, the Secretary
                shall make the payment required for the State or territory
                not later than 60 days after the date on which the
                certification required under subsection (d)(1) is provided
                to the Secretary.
                    ``(ii) Authority to split payment.--

                        ``(I) In general.--The Secretary shall have the
                    authority to withhold payment of up to 50 percent of
                    the amount allocated to each State and territory (other
                    than payment of the amount allocated under paragraph
                    (3)(B)(ii) to the District of Columbia) for a period of
                    up to 12 months from the date on which the State or
                    territory provides the certification required under
                    subsection (d)(1). The Secretary shall exercise such
                    authority with respect to a State or territory based on
                    the unemployment rate in the State or territory as of
                    such date.
                        ``(II) Payment of withheld amount.--Before paying
                    to a State or territory the remainder of an amount
                    allocated to the State or territory (subject to
                    subclause (III)) that has been withheld by the
                    Secretary under subclause (I), the Secretary shall
                    require the State or territory to submit a second
                    certification under subsection (d)(1), in addition to
                    such other information as the Secretary may require.
                        ``(III) Recovery of amounts subject to
                    recoupment.--If a State or territory is required under
                    subsection (e) to repay funds for failing to comply
                    with subsection (c), the Secretary may reduce the
                    amount otherwise payable to the State or territory
                    under subclause (II) by the amount that the State or
                    territory would otherwise be required to repay under
                    such subsection (e).

                ``(B) Tribal governments.--To the extent practicable, with
            respect to each Tribal government for which an amount is
            allocated under this subsection, the Secretary shall make the
            payment required for the Tribal government not later than 60
            days after the date of enactment of this section.
                ``(C) Initial payment to district of columbia.--The
            Secretary shall pay the amount allocated under paragraph
            (3)(B)(ii) to the District of Columbia not later than 15 days
            after the date of enactment of this section.
        ``(c) Requirements.--
            ``(1) Use of funds.--Subject to paragraph (2), and except as
        provided in paragraph (3), a State, territory, or Tribal government
        shall only use the funds provided under a payment made under this
        section, or transferred pursuant to section 603(c)(4), to cover
        costs incurred by the State, territory, or Tribal government, by
        December 31, 2024--
                ``(A) to respond to the public health emergency with
            respect to the Coronavirus Disease 2019 (COVID-19) or its
            negative economic impacts, including assistance to households,
            small businesses, and nonprofits, or aid to impacted industries
            such as tourism, travel, and hospitality;
                ``(B) to respond to workers performing essential work
            during the COVID-19 public health emergency by providing
            premium pay to eligible workers of the State, territory, or
            Tribal government that are performing such essential work, or
            by providing grants to eligible employers that have eligible
            workers who perform essential work;
                ``(C) for the provision of government services to the
            extent of the reduction in revenue of such State, territory, or
            Tribal government due to the COVID-19 public health emergency
            relative to revenues collected in the most recent full fiscal
            year of the State, territory, or Tribal government prior to the
            emergency; or
                ``(D) to make necessary investments in water, sewer, or
            broadband infrastructure.
            ``(2) Further restriction on use of funds.--
                ``(A) In general.--A State or territory shall not use the
            funds provided under this section or transferred pursuant to
            section 603(c)(4) to either directly or indirectly offset a
            reduction in the net tax revenue of such State or territory
            resulting from a change in law, regulation, or administrative
            interpretation during the covered period that reduces any tax
            (by providing for a reduction in a rate, a rebate, a deduction,
            a credit, or otherwise) or delays the imposition of any tax or
            tax increase.
                ``(B) Pension funds.--No State or territory may use funds
            made available under this section for deposit into any pension
            fund.
            ``(3) Transfer authority.--A State, territory, or Tribal
        government receiving a payment from funds made available under this
        section may transfer funds to a private nonprofit organization (as
        that term is defined in paragraph (17) of section 401 of the
        McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a
        Tribal organization (as that term is defined in section 4 of the
        Indian Self-Determination and Education Assistance Act (25 U.S.C.
        5304)), a public benefit corporation involved in the transportation
        of passengers or cargo, or a special-purpose unit of State or local
        government.
        ``(d) Certifications and Reports.--
            ``(1) In general.--In order for a State or territory to receive
        a payment under this section, or a transfer of funds under section
        603(c)(4), the State or territory shall provide the Secretary with
        a certification, signed by an authorized officer of such State or
        territory, that such State or territory requires the payment or
        transfer to carry out the activities specified in subsection (c) of
        this section and will use any payment under this section, or
        transfer of funds under section 603(c)(4), in compliance with
        subsection (c) of this section.
            ``(2) Reporting.--Any State, territory, or Tribal government
        receiving a payment under this section shall provide to the
        Secretary periodic reports providing a detailed accounting of--
                ``(A) the uses of funds by such State, territory, or Tribal
            government, including, in the case of a State or a territory,
            all modifications to the State's or territory's tax revenue
            sources during the covered period; and
                ``(B) such other information as the Secretary may require
            for the administration of this section.
        ``(e) Recoupment.--Any State, territory, or Tribal government that
    has failed to comply with subsection (c) shall be required to repay to
    the Secretary an amount equal to the amount of funds used in violation
    of such subsection, provided that, in the case of a violation of
    subsection (c)(2)(A), the amount the State or territory shall be
    required to repay shall be lesser of--
            ``(1) the amount of the applicable reduction to net tax revenue
        attributable to such violation; and
            ``(2) the amount of funds received by such State or territory
        pursuant to a payment made under this section or a transfer made
        under section 603(c)(4).
        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
            ``(1) Covered period.--The term `covered period' means, with
        respect to a State, territory, or Tribal government, the period
        that--
                ``(A) begins on March 3, 2021; and
                ``(B) ends on the last day of the fiscal year of such
            State, territory, or Tribal government in which all funds
            received by the State, territory, or Tribal government from a
            payment made under this section or a transfer made under
            section 603(c)(4) have been expended or returned to, or
            recovered by, the Secretary.
            ``(2) Eligible workers.--The term `eligible workers' means
        those workers needed to maintain continuity of operations of
        essential critical infrastructure sectors and additional sectors as
        each Governor of a State or territory, or each Tribal government,
        may designate as critical to protect the health and well-being of
        the residents of their State, territory, or Tribal government.
            ``(3) Premium pay.--The term `premium pay' means an amount of
        up to $13 per hour that is paid to an eligible worker, in addition
        to wages or remuneration the eligible worker otherwise receives,
        for all work performed by the eligible worker during the COVID-19
        public health emergency. Such amount may not exceed $25,000 with
        respect to any single eligible worker.
            ``(4) Secretary.--The term `Secretary' means the Secretary of
        the Treasury.
            ``(5) State.--The term `State' means each of the 50 States and
        the District of Columbia.
            ``(6) Territory.--The term `territory' means the Commonwealth
        of Puerto Rico, the United States Virgin Islands, Guam, the
        Commonwealth of the Northern Mariana Islands, and American Samoa.
            ``(7) Tribal government.--The term `Tribal Government' means
        the recognized governing body of any Indian or Alaska Native tribe,
        band, nation, pueblo, village, community, component band, or
        component reservation, individually identified (including
        parenthetically) in the list published most recently as of the date
        of enactment of this Act pursuant to section 104 of the Federally
        Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
        ``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.
        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $130,200,000,000, to remain
    available through December 31, 2024, for making payments under this
    section to metropolitan cities, nonentitlement units of local
    government, and counties to mitigate the fiscal effects stemming from
    the public health emergency with respect to the Coronavirus Disease
    (COVID-19).
        ``(b) Authority to Make Payments.--
            ``(1) Metropolitan cities.--
                ``(A) In general.--Of the amount appropriated under
            subsection (a), the Secretary shall reserve $45,570,000,000 to
            make payments to metropolitan cities.
                ``(B) Allocation and payment.--From the amount reserved
            under subparagraph (A), the Secretary shall allocate and, in
            accordance with paragraph (7), pay to each metropolitan city an
            amount determined for the metropolitan city consistent with the
            formula under section 106(b) of the Housing and Community
            Development Act of 1974 (42 U.S.C. 5306(b)), except that, in
            applying such formula, the Secretary shall substitute `all
            metropolitan cities' for `all metropolitan areas' each place it
            appears.
            ``(2) Nonentitlement units of local government.--
                ``(A) In general.--Of the amount appropriated under
            subsection (a), the Secretary shall reserve $19,530,000,000 to
            make payments to States for distribution by the State to
            nonentitlement units of local government in the State.
                ``(B) Allocation and payment.--From the amount reserved
            under subparagraph (A), the Secretary shall allocate and, in
            accordance with paragraph (7), pay to each State an amount
            which bears the same proportion to such reserved amount as the
            total population of all areas that are non-metropolitan cities
            in the State bears to the total population of all areas that
            are non-metropolitan cities in all such States.
                ``(C) Distribution to nonentitlement units of local
            government.--
                    ``(i) In general.--Not later than 30 days after a State
                receives a payment under subparagraph (B), the State shall
                distribute to each nonentitlement unit of local government
                in the State an amount that bears the same proportion to
                the amount of such payment as the population of the
                nonentitlement unit of local government bears to the total
                population of all the nonentitlement units of local
                government in the State, subject to clause (iii).
                    ``(ii) Distribution of funds.--

                        ``(I) Extension for distribution.--If an authorized
                    officer of a State required to make distributions under
                    clause (i) certifies in writing to the Secretary before
                    the end of the 30-day distribution period described in
                    such clause that it would constitute an excessive
                    administrative burden for the State to meet the terms
                    of such clause with respect to 1 or more such
                    distributions, the authorized officer may request, and
                    the Secretary shall grant, an extension of such period
                    of not more than 30 days to allow the State to make
                    such distributions in accordance with clause (i).
                        ``(II) Additional extensions.--

                            ``(aa) In general.--If a State has been granted
                        an extension to the distribution period under
                        subclause (I) but is unable to make all the
                        distributions required under clause (i) before the
                        end of such period as extended, an authorized
                        officer of the State may request an additional
                        extension of the distribution period of not more
                        than 30 days. The Secretary may grant a request for
                        an additional extension of such period only if--
                                ``(AA) the authorized officer making such
                            request provides a written plan to the
                            Secretary specifying, for each distribution for
                            which an additional extension is requested,
                            when the State expects to make such
                            distribution and the actions the State has
                            taken and will take in order to make all such
                            distributions before the end of the
                            distribution period (as extended under
                            subclause (I) and this subclause); and
                                ``(BB) the Secretary determines that such
                            plan is reasonably designed to distribute all
                            such funds to nonentitlement units of local
                            government by the end of the distribution
                            period (as so extended).
                            ``(bb) Further additional extensions.--If a
                        State granted an additional extension of the
                        distribution period under item (aa) requires any
                        further additional extensions of such period, the
                        request only may be made and granted subject to the
                        requirements specified in item (aa).
                    ``(iii) Capped amount.--The total amount distributed to
                a nonentitlement unit of local government under this
                paragraph may not exceed the amount equal to 75 percent of
                the most recent budget for the nonentitlement unit of local
                government as of January 27, 2020.
                    ``(iv) Return of excess amounts.--Any amounts not
                distributed to a nonentitlement unit of local government as
                a result of the application of clause (iii) shall be
                returned to the Secretary.
                ``(D) Penalty for noncompliance.--If, by the end of the
            120-day period that begins on the date a State receives a
            payment from the amount allocated under subparagraph (B) or, if
            later, the last day of the distribution period for the State
            (as extended with respect to the State under subparagraph
            (C)(ii)), such State has failed to make all the distributions
            from such payment in accordance with the terms of subparagraph
            (C) (including any extensions of the distribution period
            granted in accordance with such subparagraph), an amount equal
            to the amount of such payment that remains undistributed as of
            such date shall be booked as a debt of such State owed to the
            Federal Government, shall be paid back from the State's
            allocation provided under section 602(b)(3)(B)(iii), and shall
            be deposited into the general fund of the Treasury.
            ``(3) Counties.--
                ``(A) Amount.--From the amount appropriated under
            subsection (a), the Secretary shall reserve and allocate
            $65,100,000,000 of such amount to make payments directly to
            counties in an amount which bears the same proportion to the
            total amount reserved under this paragraph as the population of
            each such county bears to the total population of all such
            entities and shall pay such allocated amounts to such counties
            in accordance with paragraph (7).
                ``(B) Special rules.--
                    ``(i) Urban counties.--No county that is an `urban
                county' (as defined in section 102 of the Housing and
                Community Development Act of 1974 (42 U.S.C. 5302)) shall
                receive less than the amount the county would otherwise
                receive if the amount paid under this paragraph were
                allocated to metropolitan cities and urban counties under
                section 106(b) of the Housing and Community Development Act
                of 1974 (42 U.S.C. 5306(b)).
                    ``(ii) Counties that are not units of general local
                government.--In the case of an amount to be paid to a
                county that is not a unit of general local government, the
                amount shall instead be paid to the State in which such
                county is located, and such State shall distribute such
                amount to each unit of general local government within such
                county in an amount that bears the same proportion to the
                amount to be paid to such county as the population of such
                units of general local government bears to the total
                population of such county.
                    ``(iii) District of columbia.--For purposes of this
                paragraph, the District of Columbia shall be considered to
                consist of a single county that is a unit of general local
                government.
            ``(4) Consolidated governments.--A unit of general local
        government that has formed a consolidated government, or that is
        geographically contained (in full or in part) within the boundaries
        of another unit of general local government may receive a
        distribution under each of paragraphs (1), (2), and (3), as
        applicable, based on the respective formulas specified in such
        paragraphs.
            ``(5) Pro rata adjustment authority.--The amounts otherwise
        determined for allocation and payment under paragraphs (1), (2),
        and (3) may be adjusted by the Secretary on a pro rata basis to the
        extent necessary to ensure that all available funds are distributed
        to metropolitan cities, counties, and States in accordance with the
        requirements specified in each paragraph (as applicable) and the
        certification requirement specified in subsection (d).
            ``(6) Population.--For purposes of determining allocations
        under this section, the population of an entity shall be determined
        based on the most recent data are available from the Bureau of the
        Census or, if not available, from such other data as a State
        determines appropriate.
            ``(7) Timing.--
                ``(A) First tranche amount.--To the extent practicable,
            with respect to each metropolitan city for which an amount is
            allocated under paragraph (1), each State for which an amount
            is allocated under paragraph (2) for distribution to
            nonentitlement units of local government, and each county for
            which an amount is allocated under paragraph (3), the Secretary
            shall pay from such allocation the First Tranche Amount for
            such city, State, or county not later than 60 days after the
            date of enactment of this section.
                ``(B) Second tranche amount.--The Secretary shall pay to
            each metropolitan city for which an amount is allocated under
            paragraph (1), each State for which an amount is allocated
            under paragraph (2) for distribution to nonentitlement units of
            local government, and each county for which an amount is
            allocated under paragraph (3), the Second Tranche Amount for
            such city, State, or county not earlier than 12 months after
            the date on which the First Tranche Amount is paid to the city,
            State, or county.
        ``(c) Requirements.--
            ``(1) Use of funds.--Subject to paragraph (2), and except as
        provided in paragraphs (3) and (4), a metropolitan city,
        nonentitlement unit of local government, or county shall only use
        the funds provided under a payment made under this section to cover
        costs incurred by the metropolitan city, nonentitlement unit of
        local government, or county, by December 31, 2024--
                ``(A) to respond to the public health emergency with
            respect to the Coronavirus Disease 2019 (COVID-19) or its
            negative economic impacts, including assistance to households,
            small businesses, and nonprofits, or aid to impacted industries
            such as tourism, travel, and hospitality;
                ``(B) to respond to workers performing essential work
            during the COVID-19 public health emergency by providing
            premium pay to eligible workers of the metropolitan city,
            nonentitlement unit of local government, or county that are
            performing such essential work, or by providing grants to
            eligible employers that have eligible workers who perform
            essential work;
                ``(C) for the provision of government services to the
            extent of the reduction in revenue of such metropolitan city,
            nonentitlement unit of local government, or county due to the
            COVID-19 public health emergency relative to revenues collected
            in the most recent full fiscal year of the metropolitan city,
            nonentitlement unit of local government, or county prior to the
            emergency; or
                ``(D) to make necessary investments in water, sewer, or
            broadband infrastructure.
            ``(2) Pension funds.--No metropolitan city, nonentitlement unit
        of local government, or county may use funds made available under
        this section for deposit into any pension fund.
            ``(3) Transfer authority.--A metropolitan city, nonentitlement
        unit of local government, or county receiving a payment from funds
        made available under this section may transfer funds to a private
        nonprofit organization (as that term is defined in paragraph (17)
        of section 401 of the McKinney-Vento Homeless Assistance Act (42
        U.S.C. 11360(17)), a public benefit corporation involved in the
        transportation of passengers or cargo, or a special-purpose unit of
        State or local government.
            ``(4) Transfers to states.--Notwithstanding paragraph (1), a
        metropolitan city, nonentitlement unit of local government, or
        county receiving a payment from funds made available under this
        section may transfer such funds to the State in which such entity
        is located.
        ``(d) Reporting.--Any metropolitan city, nonentitlement unit of
    local government, or county receiving funds provided under a payment
    made under this section shall provide to the Secretary periodic reports
    providing a detailed accounting of the uses of such funds by such
    metropolitan city, nonentitlement unit of local government, or county
    and including such other information as the Secretary may require for
    the administration of this section.
        ``(e) Recoupment.--Any metropolitan city, nonentitlement unit of
    local government, or county that has failed to comply with subsection
    (c) shall be required to repay to the Secretary an amount equal to the
    amount of funds used in violation of such subsection.
        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
            ``(1) County.--The term `county' means a county, parish, or
        other equivalent county division (as defined by the Bureau of the
        Census).
            ``(2) Eligible workers.--The term `eligible workers' means
        those workers needed to maintain continuity of operations of
        essential critical infrastructure sectors and additional sectors as
        each chief executive officer of a metropolitan city, nonentitlement
        unit of local government, or county may designate as critical to
        protect the health and well-being of the residents of their
        metropolitan city, nonentitlement unit of local government, or
        county.
            ``(3) First tranche amount.--The term `First Tranche Amount'
        means, with respect to each metropolitan city for which an amount
        is allocated under subsection (b)(1), each State for which an
        amount is allocated under subsection (b)(2) for distribution to
        nonentitlement units of local government, and each county for which
        an amount is allocated under subsection (b)(3), 50 percent of the
        amount so allocated to such metropolitan city, State, or county (as
        applicable).
            ``(4) Metropolitan city.--The term `metropolitan city' has the
        meaning given that term in section 102(a)(4) of the Housing and
        Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) and
        includes cities that relinquish or defer their status as a
        metropolitan city for purposes of receiving allocations under
        section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
            ``(5) Nonentitlement unit of local government.--The term
        `nonentitlement unit of local government' means a `city', as that
        term is defined in section 102(a)(5) of the Housing and Community
        Development Act of 1974 (42 U.S.C. 5302(a)(5))), that is not a
        metropolitan city.
            ``(6) Premium pay.--The term `premium pay' has the meaning
        given such term in section 602(g).
            ``(7) Second tranche amount.--The term `Second Tranche Amount'
        means, with respect to each metropolitan city for which an amount
        is allocated under subsection (b)(1), each State for which an
        amount is allocated under subsection (b)(2) for distribution to
        nonentitlement units of local government, and each county for which
        an amount is allocated under subsection (b)(3), an amount not to
        exceed 50 percent of the amount so allocated to such metropolitan
        city, State, or county (as applicable).
            ``(8) Secretary.--The term `Secretary' means the Secretary of
        the Treasury.
            ``(9) State.--The term `State' means each of the 50 States, the
        District of Columbia, the Commonwealth of Puerto Rico, the United
        States Virgin Islands, Guam, the Commonwealth of the Northern
        Mariana Islands, and American Samoa.
            ``(10) Unit of general local government.--The term `unit of
        general local government' has the meaning given that term in
        section 102(a)(1) of the Housing and Community Development Act of
        1974 (42 U.S.C. 5302(a)(1)).
        ``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.
        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $10,000,000,000, to remain
    available until expended, for making payments to States, territories,
    and Tribal governments to carry out critical capital projects directly
    enabling work, education, and health monitoring, including remote
    options, in response to the public health emergency with respect to the
    Coronavirus Disease (COVID-19).
        ``(b) Payments.--
            ``(1) Minimum amounts.--From the amount appropriated under
        subsection (a)--
                ``(A) the Secretary shall pay $100,000,000 to each State;
                ``(B) the Secretary shall pay $100,000,000 of such amount
            in equal shares to the United States Virgin Islands, Guam,
            American Samoa, the Commonwealth of the Northern Mariana
            Islands, the Republic of the Marshall Islands, the Federated
            States of Micronesia, and the Republic of Palau; and
                ``(C) the Secretary shall pay $100,000,000 of such amount
            in equal shares to Tribal governments and the State of Hawaii
            (in addition to the amount paid to the State of Hawaii under
            subparagraph (A)), of which--
                    ``(i) not less than $50,000 shall be paid to each
                Tribal government; and
                    ``(ii) not less than $50,000, and not more than
                $200,000, shall be paid to the State of Hawaii for the
                exclusive use of the Department of Hawaiian Home Lands and
                the Native Hawaiian Education Programs to assist Native
                Hawaiians in accordance with this section.
            ``(2) Remaining amounts.--
                ``(A) In general.--From the amount of the appropriation
            under subsection (a) that remains after the application of
            paragraph (1), the Secretary shall make payments to States
            based on population such that--
                    ``(i) 50 percent of such amount shall be allocated
                among the States based on the proportion that the
                population of each State bears to the population of all
                States;
                    ``(ii) 25 percent of such amount shall be allocated
                among the States based on the proportion that the number of
                individuals living in rural areas in each State bears to
                the number of individuals living in rural areas in all
                States; and
                    ``(iii) 25 percent of such amount shall be allocated
                among the States based on the proportion that the number of
                individuals with a household income that is below 150
                percent of the poverty line applicable to a family of the
                size involved in each State bears to the number of such
                individuals in all States.
                ``(B) Data.--In determining the allocations to be made to
            each State under subparagraph (A), the Secretary of the
            Treasury shall use the most recent data available from the
            Bureau of the Census.
        ``(c) Timing.--The Secretary shall establish a process of applying
    for grants to access funding made available under section (b) not later
    than 60 days after enactment of this section.
        ``(d) Definitions.--In this section:
            ``(1) Secretary.--The term `Secretary' means the Secretary of
        the Treasury.
            ``(2) State.--The term `State' means each of the 50 States, the
        District of Columbia, and Puerto Rico.
            ``(3) Tribal government.--The term `Tribal government' has the
        meaning given such term in section 602(g).
        ``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.
        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $2,000,000,000 to remain available
    until September 30, 2023, with amounts to be obligated for each of
    fiscal years 2022 and 2023 in accordance with subsection (b), for
    making payments under this section to eligible revenue sharing counties
    and eligible Tribal governments.
        ``(b) Authority to Make Payments.--
            ``(1) Payments to eligible revenue sharing counties.--For each
        of fiscal years 2022 and 2023, the Secretary shall reserve
        $750,000,000 of the total amount appropriated under subsection (a)
        to allocate and pay to each eligible revenue sharing county in
        amounts that are determined by the Secretary taking into account
        economic conditions of each eligible revenue sharing county, using
        measurements of poverty rates, household income, land values, and
        unemployment rates as well as other economic indicators, over the
        20-year period ending with September 30, 2021.
            ``(2) Payments to eligible tribal governments.--For each of
        fiscal years 2022 and 2023, the Secretary shall reserve
        $250,000,000 of the total amount appropriated under subsection (a)
        to allocate and pay to eligible Tribal governments in amounts that
        are determined by the Secretary taking into account economic
        conditions of each eligible Tribe.
        ``(c) Use of Payments.--An eligible revenue sharing county or an
    eligible Tribal government may use funds provided under a payment made
    under this section for any governmental purpose other than a lobbying
    activity.
        ``(d) Reporting Requirement.--Any eligible revenue sharing county
    receiving a payment under this section shall provide to the Secretary
    periodic reports providing a detailed accounting of the uses of fund by
    such eligible revenue sharing county and such other information as the
    Secretary may require for the administration of this section.
        ``(e) Recoupment.--Any eligible revenue sharing county that has
    failed to submit a report required under subsection (d) or failed to
    comply with subsection (c), shall be required to repay to the Secretary
    an amount equal to--
            ``(1) in the case of a failure to comply with subsection (c),
        the amount of funds used in violation of such subsection; and
            ``(2) in the case of a failure to submit a report required
        under subsection (d), such amount as the Secretary determines
        appropriate, but not to exceed 5 percent of the amount paid to the
        eligible revenue sharing county under this section for all fiscal
        years.
        ``(f) Definitions.--In this section:
            ``(1) Eligible revenue sharing county.--The term `eligible
        revenue sharing county' means--
                ``(A) a county, parish, or borough--
                    ``(i) that is independent of any other unit of local
                government; and
                    ``(ii) that, as determined by the Secretary, is the
                principal provider of government services for the area
                within its jurisdiction; and
                    ``(iii) for which, as determined by the Secretary,
                there is a negative revenue impact due to implementation of
                a Federal program or changes to such program; and
                ``(B) the District of Columbia, the Commonwealth of Puerto
            Rico, Guam, and the United States Virgin Islands.
            ``(2) Eligible tribal government.--The term `eligible Tribal
        government' means the recognized governing body of an eligible
        Tribe.
            ``(3) Eligible tribe.--The term `eligible Tribe' means any
        Indian or Alaska Native tribe, band, nation, pueblo, village,
        community, component band, or component reservation, individually
        identified (including parenthetically) in the list published most
        recently as of the date of enactment of this section pursuant to
        section 104 of the Federally Recognized Indian Tribe List Act of
        1994 (25 U.S.C. 5131).
            ``(4) Secretary.--The term `Secretary' means the Secretary of
        the Treasury.''.
        (b) Conforming Amendment.--The heading for title VI of the Social
    Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND''
    and inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS
    FUNDS''.

                          Subtitle N--Other Provisions

    SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.
        Part A of title XI of the Social Security Act (42 U.S.C. 1301 et
    seq.) is amended by adding at the end the following:
    ``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.
        ``(a) Funding.--In addition to amounts otherwise available, there
    is appropriated to the Secretary, for fiscal year 2021, out of any
    monies in the Treasury not otherwise appropriated, $8,500,000,000 for
    purposes of making payments to eligible health care providers for
    health care related expenses and lost revenues that are attributable to
    COVID-19. Amounts appropriated under the preceding sentence shall
    remain available until expended.
        ``(b) Application Requirement.--To be eligible for a payment under
    this section, an eligible health care provider shall submit to the
    Secretary an application in such form and manner as the Secretary shall
    prescribe. Such application shall contain the following:
            ``(1) A statement justifying the need of the provider for the
        payment, including documentation of the health care related
        expenses attributable to COVID-19 and lost revenues attributable to
        COVID-19.
            ``(2) The tax identification number of the provider.
            ``(3) Such assurances as the Secretary determines appropriate
        that the eligible health care provider will maintain and make
        available such documentation and submit such reports (at such time,
        in such form, and containing such information as the Secretary
        shall prescribe) as the Secretary determines is necessary to ensure
        compliance with any conditions imposed by the Secretary under this
        section.
            ``(4) Any other information determined appropriate by the
        Secretary.
        ``(c) Limitation.--Payments made to an eligible health care
    provider under this section may not be used to reimburse any expense or
    loss that--
            ``(1) has been reimbursed from another source; or
            ``(2) another source is obligated to reimburse.
        ``(d) Application of Requirements, Rules, and Procedures.--The
    Secretary shall apply any requirements, rules, or procedures as the
    Secretary deems appropriate for the efficient execution of this
    section.
        ``(e) Definitions.--In this section:
            ``(1) Eligible health care provider.--The term `eligible health
        care provider' means--
                ``(A) a provider of services (as defined in section
            1861(u)) or a supplier (as defined in section 1861(d)) that--
                    ``(i) is enrolled in the Medicare program under title
                XVIII under section 1866(j) (including temporarily enrolled
                during the emergency period described in section
                1135(g)(1)(B) for such period);
                    ``(ii) provides diagnoses, testing, or care for
                individuals with possible or actual cases of COVID-19; and
                    ``(iii) is a rural provider or supplier; or
                ``(B) a provider or supplier that--
                    ``(i) is enrolled with a State Medicaid plan under
                title XIX (or a waiver of such plan) in accordance with
                subsections (a)(77) and (kk) of section 1902 (including
                enrolled pursuant to section 1902(a)(78) or section
                1932(d)(6)) or enrolled with a State child health plan
                under title XXI (or a waiver of such plan) in accordance
                with subparagraph (G) of section 2107(e)(1) (including
                enrolled pursuant to subparagraph (D) or (Q) of such
                section);
                    ``(ii) provides diagnoses, testing, or care for
                individuals with possible or actual cases of COVID-19; and
                    ``(iii) is a rural provider or supplier.
            ``(2) Health care related expenses attributable to covid-19.--
        The term `health care related expenses attributable to COVID-19'
        means health care related expenses to prevent, prepare for, and
        respond to COVID-19, including the building or construction of a
        temporary structure, the leasing of a property, the purchase of
        medical supplies and equipment, including personal protective
        equipment and testing supplies, providing for increased workforce
        and training (including maintaining staff, obtaining additional
        staff, or both), the operation of an emergency operation center,
        retrofitting a facility, providing for surge capacity, and other
        expenses determined appropriate by the Secretary.
            ``(3) Lost revenue attributable to covid-19.--The term `lost
        revenue attributable to COVID-19' has the meaning given that term
        in the Frequently Asked Questions guidance released by the
        Department of Health and Human Services in June 2020, including the
        difference between such provider's budgeted and actual revenue if
        such budget had been established and approved prior to March 27,
        2020.
            ``(4) Payment.-- The term `payment' includes, as determined
        appropriate by the Secretary, a pre-payment, a prospective payment,
        a retrospective payment, or a payment through a grant or other
        mechanism.
            ``(5) Rural provider or supplier.--The term `rural provider or
        supplier' means--
                ``(A) a--
                    ``(i) provider or supplier located in a rural area (as
                defined in section 1886(d)(2)(D)); or
                    ``(ii) provider treated as located in a rural area
                pursuant to section 1886(d)(8)(E);
                ``(B) a provider or supplier located in any other area that
            serves rural patients (as defined by the Secretary), which may
            include, but is not required to include, a metropolitan
            statistical area with a population of less than 500,000
            (determined based on the most recently available data);
                ``(C) a rural health clinic (as defined in section
            1861(aa)(2));
                ``(D) a provider or supplier that furnishes home health,
            hospice, or long-term services and supports in an individual's
            home located in a rural area (as defined in section
            1886(d)(2)(D)); or
                ``(E) any other rural provider or supplier (as defined by
            the Secretary).''.
    SEC. 9912. EXTENSION OF CUSTOMS USER FEES.
        (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
    Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
            (1) in subparagraph (A), by striking ``October 21, 2029'' and
        inserting ``September 30, 2030''; and
            (2) in subparagraph (B)(i), by striking ``October 21, 2029''
        and inserting ``September 30, 2030''.
        (b) Rate for Merchandise Processing Fees.--Section 503 of the
    United States-Korea Free Trade Agreement Implementation Act (Public Law
    112-41; 19 U.S.C. 3805 note) is amended by striking ``October 21,
    2029'' and inserting ``September 30, 2030''.

                    TITLE X--COMMITTEE ON FOREIGN RELATIONS

    SEC. 10001. DEPARTMENT OF STATE OPERATIONS.
        In addition to amounts otherwise available, there is authorized and
    appropriated to the Secretary of State for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $204,000,000, to
    remain available until September 30, 2022, for necessary expenses of
    the Department of State to carry out the authorities, functions,
    duties, and responsibilities in the conduct of the foreign affairs of
    the United States, to prevent, prepare for, and respond to coronavirus
    domestically or internationally, which shall include maintaining
    Department of State operations.
    SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
    OPERATIONS.
        In addition to amounts otherwise available, there is authorized and
    appropriated to the Administrator of the United States Agency for
    International Development for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $41,000,000, to remain available
    until September 30, 2022, to carry out the provisions of section 667 of
    the Foreign Assistance Act of 1961 (22 U.S.C. 2427) for necessary
    expenses of the United States Agency for International Development to
    prevent, prepare for, and respond to coronavirus domestically or
    internationally, and for other operations and maintenance requirements
    related to coronavirus.
    SEC. 10003. GLOBAL RESPONSE.
        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $8,675,000,000, to remain available until September 30, 2022, for
    necessary expenses to carry out the provisions of section 531 of
    chapter 4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C.
    2346) as health programs to prevent, prepare for, and respond to
    coronavirus, which shall include recovery from the impacts of such
    virus and shall be allocated as follows--
            (1) $905,000,000 to be made available to the United States
        Agency for International Development for global health activities
        to prevent, prepare for, and respond to coronavirus, which shall
        include a contribution to a multilateral vaccine development
        partnership to support epidemic preparedness;
            (2) $3,750,000,000 to be made available to the Department of
        State to support programs for the prevention, treatment, and
        control of HIV/AIDS in order to prevent, prepare for, and respond
        to coronavirus, including to mitigate the impact on such programs
        from coronavirus and support recovery from the impacts of the
        coronavirus, of which not less than $3,500,000,000 shall be for a
        United States contribution to the Global Fund to Fight AIDS,
        Tuberculosis and Malaria;
            (3) $3,090,000,000 to be made available to the United States
        Agency for International Development to prevent, prepare for, and
        respond to coronavirus, which shall include support for
        international disaster relief, rehabilitation, and reconstruction,
        for health activities, and to meet emergency food security needs;
        and
            (4) $930,000,000 to be made available to prevent, prepare for,
        and respond to coronavirus, which shall include activities to
        address economic and stabilization requirements resulting from such
        virus.
        (b) Waiver of Limitation.--Any contribution to the Global Fund to
    Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2)
    shall be made available notwithstanding section 202(d)(4)(A)(i) of the
    United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria
    Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall
    not be considered a contribution for the purpose of applying such
    section 202(d)(4)(A)(i).
    SEC. 10004. HUMANITARIAN RESPONSE.
        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2022, to carry
    out the provisions of section 2(a) and (b) of the Migration and Refugee
    Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare
    for, and respond to coronavirus.
        (b) Use of Funds.--Funds appropriated pursuant to this section
    shall not be made available for the costs of resettling refugees in the
    United States.
    SEC. 10005. MULTILATERAL ASSISTANCE.
        In addition to amounts otherwise available, there is authorized and
    appropriated to the Secretary of State for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $580,000,000, to
    remain available until September 30, 2022, to carry out the provisions
    of section 301(a) of the Foreign Assistance Act of 1961 (22 U.S.C.
    2221(a)) to prevent, prepare for, and respond to coronavirus, which
    shall include support for the priorities and objectives of the United
    Nations Global Humanitarian Response Plan COVID-19 through voluntary
    contributions to international organizations and programs administered
    by such organizations.

                     TITLE XI--COMMITTEE ON INDIAN AFFAIRS

    SEC. 11001. INDIAN HEALTH SERVICE.
        (a) In addition to amounts otherwise available, there is
    appropriated to the Secretary of Health and Human Services (in this
    section referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $6,094,000,000,
    to remain available until expended, of which--
            (1) $5,484,000,000 shall be for carrying out the Act of August
        5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as the
        Transfer Act), the Indian Self-Determination and Education
        Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care
        Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III of
        the Public Health Service Act (42 U.S.C. 201 et seq. and 241 et
        seq.) with respect to the Indian Health Service, of which--
                (A) $2,000,000,000 shall be for lost reimbursements, in
            accordance with section 207 of the Indian Health Care
            Improvement Act (25 U.S.C. 1621f);
                (B) $500,000,000 shall be for the provision of additional
            health care services, services provided through the Purchased/
            Referred Care program, and other related activities;
                (C) $140,000,000 shall be for information technology,
            telehealth infrastructure, and the Indian Health Service
            electronic health records system;
                (D) $84,000,000 shall be for maintaining operations of the
            Urban Indian health program, which shall be in addition to
            other amounts made available under this subsection for Urban
            Indian organizations (as defined in section 4 of the Indian
            Health Care Improvement Act (25 U.S.C. 1603));
                (E) $600,000,000 shall be for necessary expenses to plan,
            prepare for, promote, distribute, administer, and track COVID-
            19 vaccines, for the purposes described in subparagraphs (F)
            and (G), and for other vaccine-related activities;
                (F) $1,500,000,000 shall be for necessary expenses to
            detect, diagnose, trace, and monitor COVID-19 infections,
            activities necessary to mitigate the spread of COVID-19,
            supplies necessary for such activities, for the purposes
            described in subparagraphs (E) and (G), and for other related
            activities;
                (G) $240,000,000 shall be for necessary expenses to
            establish, expand, and sustain a public health workforce to
            prevent, prepare for, and respond to COVID-19, other public
            health workforce-related activities, for the purposes described
            in subparagraphs (E) and (F), and for other related activities;
            and
                (H) $420,000,000 shall be for necessary expenses related to
            mental health and substance use prevention and treatment
            services, for the purposes described in subparagraph (C) and
            paragraph (2) as related to mental health and substance use
            prevention and treatment services, and for other related
            activities;
            (2) $600,000,000 shall be for the lease, purchase,
        construction, alteration, renovation, or equipping of health
        facilities to respond to COVID-19, and for maintenance and
        improvement projects necessary to respond to COVID-19 under section
        7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 5301 et
        seq.), the Indian Health Care Improvement Act (25 U.S.C. 1601 et
        seq.), and titles II and III of the Public Health Service Act (42
        U.S.C. 202 et seq.) with respect to the Indian Health Service; and
            (3) $10,000,000 shall be for carrying out section 7 of the Act
        of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to
        potable water delivery.
        (b) Funds appropriated by subsection (a) shall be made available to
    restore amounts, either directly or through reimbursement, for
    obligations for the purposes specified in this section that were
    incurred to prevent, prepare for, and respond to COVID-19 during the
    period beginning on the date on which the public health emergency was
    declared by the Secretary on January 31, 2020, pursuant to section 319
    of the Public Health Service Act (42 U.S.C. 247d) with respect to
    COVID-19 and ending on the date of the enactment of this Act.
        (c) Funds made available under subsection (a) to Tribes and Tribal
    organizations under the Indian Self-Determination and Education
    Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-
    time basis. Such non-recurring funds shall not be part of the amount
    required by section 106 of the Indian Self-Determination and Education
    Assistance Act (25 U.S.C. 5325), and such funds shall only be used for
    the purposes identified in this section.
    SEC. 11002. BUREAU OF INDIAN AFFAIRS.
        (a) In General.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $900,000,000 to remain available
    until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
            (1) $100,000,000 shall be for Tribal housing improvement;
            (2) $772,500,000 shall be for Tribal government services,
        public safety and justice, social services, child welfare
        assistance, and for other related expenses;
            (3) $7,500,000 shall be for related Federal administrative
        costs and oversight; and
            (4) $20,000,000 shall be to provide and deliver potable water.
        (b) Exclusions From Calculation.--Funds appropriated under
    subsection (a) shall be excluded from the calculation of funds received
    by those Tribal governments that participate in the ``Small and
    Needy''' program.
        (c) One-time Basis Funds.--Funds made available under subsection
    (a) to Tribes and Tribal organizations under the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 5301 et seq.)
    shall be available on a one-time basis. Such non-recurring funds shall
    not be part of the amount required by section 106 of the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 5325), and such
    funds shall only be used for the purposes identified in this section.
    SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR
    NATIVE AMERICANS.
        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $750,000,000, to remain available until September 30, 2025, to prevent,
    prepare for, and respond to coronavirus, for activities and assistance
    authorized under title I of the Native American Housing Assistance and
    Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.),
    under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section
    106(a)(1) of the Housing and Community Development Act of 1974 with
    respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made
    available as follows:
            (1) Housing block grants.--$455,000,000 shall be available for
        the Native American Housing Block Grants and Native Hawaiian
        Housing Block Grant programs, as authorized under titles I and VIII
        of NAHASDA, subject to the following terms and conditions:
                (A) Formula.--Of the amounts made available under this
            paragraph, $450,000,000 shall be for grants under title I of
            NAHASDA and shall be distributed according to the same funding
            formula used in fiscal year 2021.
                (B) Native hawaiians.--Of the amounts made available under
            this paragraph, $5,000,000 shall be for grants under title VIII
            of NAHASDA.
                (C) Use.--Amounts made available under this paragraph shall
            be used by recipients to prevent, prepare for, and respond to
            coronavirus, including to maintain normal operations and fund
            eligible affordable housing activities under NAHASDA during the
            period that the program is impacted by coronavirus. In
            addition, amounts made available under subparagraph (B) may be
            used to provide rental assistance to eligible Native Hawaiian
            families both on and off the Hawaiian Home Lands.
                (D) Timing of obligations.--Amounts made available under
            this paragraph shall be used, as necessary, to cover or
            reimburse allowable costs to prevent, prepare for, and respond
            to coronavirus that are incurred by a recipient, including for
            costs incurred after January 21, 2020.
                (E) Waivers or alternative requirements.--The Secretary may
            waive or specify alternative requirements for any provision of
            NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable to
            the Native American Housing Block Grants or Native Hawaiian
            Housing Block Grant program other than requirements related to
            fair housing, nondiscrimination, labor standards, and the
            environment, upon a finding that the waiver or alternative
            requirement is necessary to expedite or facilitate the use of
            amounts made available under this paragraph.
                (F) Unobligated amounts.--Amounts made available under this
            paragraph which are not accepted, are voluntarily returned, or
            otherwise recaptured for any reason shall be used to fund
            grants under paragraph (2).
            (2) Indian community development block grants.--$280,000,000
        shall be available for grants under title I of the Housing and
        Community Development Act of 1974, subject to the following terms
        and conditions:
                (A) Use.--Amounts made available under this paragraph shall
            be used for emergencies that constitute imminent threats to
            health and safety and are designed to prevent, prepare for, and
            respond to coronavirus.
                (B) Planning.--Not to exceed 20 percent of any grant made
            with funds made available under this paragraph shall be
            expended for planning and management development and
            administration.
                (C) Timing of obligations.--Amounts made available under
            this paragraph shall be used, as necessary, to cover or
            reimburse allowable costs to prevent, prepare for, and respond
            to coronavirus incurred by a recipient, including for costs
            incurred after January 21, 2020.
                (D) Inapplicability of public services cap.--Indian tribes
            may use up to 100 percent of any grant from amounts made
            available under this paragraph for public services activities
            to prevent, prepare for, and respond to coronavirus.
                (E) Waivers or alternative requirements.--The Secretary may
            waive or specify alternative requirements for any provision of
            title I of the Housing and Community Development Act of 1974
            (42 U.S.C. 5301 et seq.) or regulation applicable to the Indian
            Community Development Block Grant program other than
            requirements related to fair housing, nondiscrimination, labor
            standards, and the environment, upon a finding that the waiver
            or alternative requirement is necessary to expedite or
            facilitate the use of amounts made available under this
            paragraph.
            (3) Technical assistance.--$10,000,000 shall be used to make
        new awards or increase prior awards to existing technical
        assistance providers to provide an immediate increase in training
        and technical assistance to Indian tribes, Indian housing
        authorities, tribally designated housing entities, and recipients
        under title VIII of NAHASDA for activities under this section.
            (4) Other costs.--$5,000,000 shall be used for the
        administrative costs to oversee and administer the implementation
        of this section, and pay for associated information technology,
        financial reporting, and other costs.
    SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND
    MAINTENANCE OF NATIVE AMERICAN LANGUAGES.
        (a) Section 816 of the Native American Programs Act of 1974 (42
    U.S.C. 2992d) is amended by adding at the end the following:
        ``(f) In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $20,000,000 to remain available until expended,
    to carry out section 803C(g) of this Act.''.
        (b) Section 803C of the Native American Programs Act of 1974 (42
    U.S.C. 2991b-3) is amended by adding at the end the following:
        ``(g) Emergency Grants for Native American Language Preservation
    and Maintenance.--Not later than 180 days after the effective date of
    this subsection, the Secretary shall award grants to entities eligible
    to receive assistance under subsection (a)(1) to ensure the survival
    and continuing vitality of Native American languages during and after
    the public health emergency declared by the Secretary pursuant to
    section 319 of the Public Health Service Act (42 U.S.C. 247d) with
    respect to the COVID-19 pandemic.''.
    SEC. 11005. BUREAU OF INDIAN EDUCATION.
        In addition to amounts otherwise available, there is appropriated
    to the Bureau of Indian Education for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $850,000,000, to
    remain available until expended, to be allocated by the Director of the
    Bureau of Indian Education not more than 45 calendar days after the
    date of enactment of this Act, for programs or activities operated or
    funded by the Bureau of Indian Education, for Bureau-funded schools (as
    defined in section 1141(3) of the Education Amendments of 1978 (25
    U.S.C. 2021(3)), and for Tribal Colleges or Universities (as defined in
    section 316(b)(3) of the Higher Education Act of 1965 (20 U.S.C.
    1059c(b)(3))).
    SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE
    EDUCATION.
        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $190,000,000, to remain
    available until expended, for awards, which shall be determined by the
    Secretary of Education not more than 180 calendar days after the date
    of enactment of this Act, of which--
            (1) $20,000,000 shall be for awards for Tribal education
        agencies for activities authorized under section 6121(c) of the
        Elementary and Secondary Education Act of 1965 (20 U.S.C. 7441(c));
            (2) $85,000,000 shall be for awards to entities eligible to
        receive grants under section 6205(a)(1) of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
        activities authorized under section 6205(a)(3) of the Elementary
        and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
            (3) $85,000,000 shall be for awards to entities eligible to
        receive grants under section 6304(a)(1) of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for
        activities authorized under section 6304(a)(2-3) of the Elementary
        and Secondary Education Act of 1965 (20 U.S.C. 7544(a)(2-3)) and
        other related activities.

                                   Speaker of the House of Representatives.

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