[Congressional Record Volume 166, Number 50 (Monday, March 16, 2020)]
[House]
[Pages H1698-H1707]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
DIRECTING THE CLERK OF THE HOUSE OF REPRESENTATIVES TO MAKE CORRECTIONS
IN THE ENGROSSMENT OF H.R. 6201
The SPEAKER pro tempore. Without objection, the Chair lays before the
House the following resolution (H. Res. 904) directing the Clerk of the
House of Representatives to make corrections in the engrossment of H.R.
6201.
The Clerk read the title of the resolution.
The SPEAKER pro tempore. Is there objection to the consideration of
the resolution?
Mr. GOHMERT. Madam Speaker, I reserve the right to object.
The SPEAKER pro tempore. The gentleman from Texas is recognized on
his reservation.
Mr. GOHMERT. Madam Speaker, we had rushed this bill to the floor--I
would say rush. It had been an all-day thing Thursday and and all-day
event Friday, and most of us were not part of the negotiations. We kept
getting different versions of the bill that was going to be coming to
the floor, and about 9 o'clock I got the latest rendition and had read
that. I made a lot of notes and tags and things I was concerned about,
and then I thought that was what we were going to be voting on that
night; but then there was a new version filed immediately before
midnight, and we voted about 12:30.
So I had real concerns about some of the wordings, some of the
problems. Of course, as President Obama said, elections have
consequences; the majority is going to get a whole lot more of what
they want in a bill than the minority. I totally understand that, but
there were some concerns about matters.
I am very concerned about small businesses. It had been changed from
other laws, exempting those with over 50 or more--like in ObamaCare--
employees. Yet in this one, it changed exempting under 500 to under
50--I'm sorry--applying to everybody under 500. That included all those
under 50.
A big concern is that it was going to overwhelm some of our smallest
businesses. We know a majority of Americans work for small businesses.
They create more job opportunities. So this was a big deal. But though
I didn't support the bill, and I still have big concerns, I am very
grateful for the efforts of the majority, the President, the Secretary
of the Treasury, and staff members of our minority leader who have
continued to negotiate and work to try to get some of these problems
figured out.
So there is no question in my mind at this point that what are being
called technical corrections make the bill better than it was when it
got passed in the wee hours Saturday morning. So because of that, Madam
Speaker, I withdraw my objection to the technical corrections so there
may be unanimous consent now that I withdraw my objection.
The SPEAKER pro tempore. The reservation of the gentleman from Texas
is withdrawn.
Is there objection to consideration of the resolution?
There was no objection.
The text of the resolution is as follows:
H. Res. 904
Resolved, That the Clerk of the House of Representatives
shall, in the engrossment of bill H.R. 6201, make the
following corrections:
(1) Amend division A to read as follows:
``DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL
APPROPRIATIONS ACT, 2020
``The following sums are hereby appropriated, out of any
money in the Treasury not otherwise appropriated, for the
fiscal year ending September 30, 2020, and for other
purposes, namely:
``TITLE I
``DEPARTMENT OF AGRICULTURE
``Food and Nutrition Service
``special supplemental nutrition program for women, infants, and
children (wic)
``For an additional amount for the `Special Supplemental
Nutrition Program for Women, Infants, and Children',
$500,000,000, to remain available through September 30, 2021:
Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit
Control Act of 1985.
``commodity assistance program
``For an additional amount for the `Commodity Assistance
Program' for the emergency food assistance program as
authorized by section 27(a) of the Food and Nutrition Act of
2008 (7 U.S.C. 2036(a)) and section 204(a)(1) of the
Emergency Food Assistance Act of 1983 (7 U.S.C. 7508(a)(1)),
$400,000,000, to remain available through September 30, 2021:
Provided, That of the funds made available, the Secretary
may use up to $100,000,000 for costs associated with the
distribution of commodities: Provided further, That such
amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``GENERAL PROVISIONS--THIS TITLE
``Sec. 1101. (a) Public Health Emergency.--During fiscal
year 2020, in any case in which a school is closed for at
least 5 consecutive days during a public health emergency
designation during which the school would otherwise be in
session, each household containing at least 1 member who is
an eligible child attending the school shall be eligible to
receive assistance pursuant to a state agency plan approved
under subsection (b).
``(b) Assistance.--To carry out this section, the Secretary
of Agriculture may approve State agency plans for temporary
emergency standards of eligibility and levels of benefits
under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et
seq.) for households with eligible children. Plans approved
by the Secretary shall provide for supplemental allotments to
households receiving benefits under such Act, and issuances
to households not already receiving benefits. Such level of
benefits shall be determined by the Secretary in an amount
not less than the value of meals at the free rate over the
course of 5 school days for each eligible child in the
household.
``(c) Minimum Closure Requirement.--The Secretary of
Agriculture shall not provide assistance under this section
in the case of a school that is closed for less than 5
consecutive days.
``(d) Use of Ebt System.--A State agency may provide
assistance under this section through the EBT card system
established under section 7 of the Food and Nutrition Act of
2008 (7 U.S.C. 2016).
``(e) Release of Information.--Notwithstanding any other
provision of law, the Secretary of Agriculture may authorize
State educational agencies and school food authorities
administering a school lunch program under the Richard B.
Russell National School Lunch Act (42 U.S.C. 1751 et seq.) to
release to appropriate officials administering the
supplemental nutrition assistance program such information as
may be necessary to carry out this section.
``(f) Waivers.--To facilitate implementation of this
section, the Secretary of Agriculture may approve waivers of
the limits on certification periods otherwise applicable
under section 3(f) of the Food and Nutrition Act of 2008 (7
U.S.C. 2012(f)), reporting requirements otherwise applicable
under section 6(c) of such Act (7 U.S.C. 2015(c)), and other
administrative requirements otherwise applicable to State
agencies under such Act.
``(g) Availability of Commodities.--During fiscal year
2020, the Secretary of Agriculture may purchase commodities
for emergency distribution in any area of the United States
during a public health emergency designation.
``(h) Definitions.--In this section:
``(1) The term `eligible child' means a child (as defined
in section 12(d) or served under section 11(a)(1) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1760(d), 1759(a)(1)) who, if not for the closure of the
school attended by the child during a public health emergency
designation and due to concerns about a COVID-19 outbreak,
would receive free or reduced price school meals under the
Richard B. Russell National School Lunch Act (42 U.S.C. 175l
et seq.) at the school.
``(2) The term `public health emergency designation' means
the declaration of a public health emergency, based on an
outbreak of SARS-CoV-2 or another coronavirus with pandemic
potential, by the Secretary of Health and Human Services
under section 319 of the Public Health Service Act (42 U.S.C.
247d).
``(3) The term `school' has the meaning given the term in
section 12(d) of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1760(d)).
``(i) Funding.--There are hereby appropriated to the
Secretary of Agriculture such amounts as are necessary to
carry out this section: Provided, That such amount is
designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
``Sec. 1102. In addition to amounts otherwise made
available, $100,000,000, to remain available through
September 30, 2021, shall be available for the Secretary of
Agriculture to provide grants to the Commonwealth of the
Northern Mariana Islands, Puerto Rico, and American Samoa for
nutrition assistance in response to a COVID-19 public health
emergency: Provided, That such amount is designated by the
Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
[[Page H1699]]
``TITLE II
``DEPARTMENT OF DEFENSE
``defense health program
``For an additional amount for `Defense Health Program',
$82,000,000, to remain available until September 30, 2022,
for health services consisting of SARS-CoV-2 or COVID-19
related items and services as described in section 6006(a) of
division F of the Families First Coronavirus Response Act (or
the administration of such products): Provided, That such
amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``TITLE III
``DEPARTMENT OF THE TREASURY
``Internal Revenue Service
``taxpayer services
``For an additional amount for `Taxpayer Services',
$15,000,000, to remain available until September 30, 2022,
for the purposes of carrying out the Families First
Coronavirus Response Act: Provided, That amounts provided
under this heading in this Act may be transferred to and
merged with `Operations Support': Provided further, That
such amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``TITLE IV
``DEPARTMENT OF HEALTH AND HUMAN SERVICES
``Indian Health Service
``indian health services
``For an additional amount for `Indian Health Services',
$64,000,000, to remain available until September 30, 2022,
for health services consisting of SARS-CoV-2 or COVID-19
related items and services as described in section 6007 of
division F of the Families First Coronavirus Response Act (or
the administration of such products): Provided, That such
amounts shall be allocated at the discretion of the Director
of the Indian Health Service: Provided further, That such
amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``TITLE V
``DEPARTMENT OF HEALTH AND HUMAN SERVICES
``Administration for Community Living
``aging and disability services programs
``For an additional amount for `Aging and Disability
Services Programs', $250,000,000, to remain available until
September 30, 2021, for activities authorized under subparts
1 and 2 of part C, of title III, and under title VI, of the
Older Americans Act of 1965 (`OAA'), of which $160,000,000
shall be for Home-Delivered Nutrition Services, $80,000,000
shall be for Congregate Nutrition Services, and $10,000,000
shall be for Nutrition Services for Native Americans:
Provided, That State matching requirements under sections
304(d)(1)(D) and 309(b)(2) of the OAA shall not apply to
funds made available under this heading in this Act:
Provided further, That such amount is designated by the
Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
``Office of the Secretary
``public health and social services emergency fund
``For an additional amount for `Public Health and Social
Services Emergency Fund', $1,000,000,000, to remain available
until expended, for activities authorized under section 2812
of the Public Health Service Act (42 U.S.C. 300hh-11), in
coordination with the Assistant Secretary for Preparedness
and Response and the Administrator of the Centers for
Medicare & Medicaid Services, to pay the claims of providers
for reimbursement, as described in subsection (a)(3)(D) of
such section 2812, for health services consisting of SARS-
CoV-2 or COVID-19 related items and services as described in
paragraph (1) of section 6001(a) of division F of the
Families First Coronavirus Response Act (or the
administration of such products) or visits described in
paragraph (2) of such section for uninsured individuals:
Provided, That the term `uninsured individual' in this
paragraph means an individual who is not enrolled in--
``(1) a Federal health care program (as defined under
section 1128B(f) of the Social Security Act (42 U.S.C. 1320a-
7b(f)), including an individual who is eligible for medical
assistance only because of subsection (a)(10)(A)(ii)(XXIII)
of Section 1902 of the Social Security Act; or
``(2) a group health plan or health insurance coverage
offered by a health insurance issuer in the group or
individual market (as such terms are defined in section 2791
of the Public Health Service Act (42 U.S.C. 300gg-91)), or a
health plan offered under chapter 89 of title 5, United
States Code:
Provided further, That such amount is designated by the
Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
``TITLE VI
``DEPARTMENT OF VETERANS AFFAIRS
``Veterans Health Administration
``medical services
``For an additional amount for `Medical Services',
$30,000,000, to remain available until September 30, 2022,
for health services consisting of SARS-CoV-2 or COVID-19
related items and services as described in section 6006(b) of
division F of the Families First Coronavirus Response Act (or
the administration of such products): Provided, That such
amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``medical community care
``For an additional amount for `Medical Community Care',
$30,000,000, to remain available until September 30, 2022,
for health services consisting of SARS-CoV-2 or COVID-19
related items and services as described in section 6006(b) of
division F of the Families First Coronavirus Response Act (or
the administration of such products): Provided, That such
amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of
the Balanced Budget and Emergency Deficit Control Act of
1985.
``TITLE VII
``GENERAL PROVISIONS--THIS ACT
``Sec. 1701. Not later than 30 days after the date of
enactment of this Act, the head of each executive agency that
receives funding in this Act shall provide a report detailing
the anticipated uses of all such funding to the Committees on
Appropriations of the House of Representatives and the
Senate: Provided, That each report shall include estimated
personnel and administrative costs, as well as the total
amount of funding apportioned, allotted, obligated, and
expended, to date: Provided further, That each such plan
shall be updated and submitted to such Committees every 60
days until all funds are expended or expire.
``Sec. 1702. States and local governments receiving funds
or assistance pursuant to this division shall ensure the
respective State Emergency Operations Center receives regular
and real-time reporting on aggregated data on testing and
results from State and local public health departments, as
determined by the Director of the Centers for Disease Control
and Prevention, and that such data is transmitted to the
Centers for Disease Control and Prevention.
``Sec. 1703. Each amount appropriated or made available by
this Act is in addition to amounts otherwise appropriated for
the fiscal year involved.
``Sec. 1704. No part of any appropriation contained in
this Act shall remain available for obligation beyond the
current fiscal year unless expressly so provided herein.
``Sec. 1705. Unless otherwise provided for by this Act,
the additional amounts appropriated by this Act to
appropriations accounts shall be available under the
authorities and conditions applicable to such appropriations
accounts for fiscal year 2020.
``Sec. 1706. Each amount designated in this Act by the
Congress as being for an emergency requirement pursuant to
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985 shall be available (or rescinded
or transferred, if applicable) only if the President
subsequently so designates all such amounts and transmits
such designations to the Congress.
``Sec. 1707. Any amount appropriated by this Act,
designated by the Congress as an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985 and subsequently so
designated by the President, and transferred pursuant to
transfer authorities provided by this Act shall retain such
designation.
`` ``This division may be cited as the `Second Coronavirus
Preparedness and Response Supplemental Appropriations Act,
2020'.''.
(2) Amend division C to read as follows:
``DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
``SEC. 3101. SHORT TITLE.
``This Act may be cited as `Emergency Family and Medical
Leave Expansion Act'.
``SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT
OF 1993.
``(a) Public Health Emergency Leave.--
``(1) In general.--Section 102(a)(1) of the Family and
Medical Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended
by adding at the end the following:
`` `(F) During the period beginning on the date the
Emergency Family and Medical Leave Expansion Act takes
effect, and ending on December 31, 2020, because of a
qualifying need related to a public health emergency in
accordance with section 110.'.
``(2) Paid leave requirement.--Section 102(c) of the Family
and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended
by striking `under subsection (a)' and inserting `under
subsection (a) (other than certain periods of leave under
subsection (a)(1)(F))'.
``(b) Requirements.--Title I of the Family and Medical
Leave Act of 1993 (29 U.S.C. 2611 et seq.) is amended by
adding at the end the following:
`` `SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE.
`` `(a) Definitions.--The following shall apply with
respect to leave under section 102(a)(1)(F):
`` `(1) Application of certain terms.--The definitions in
section 101 shall apply, except as follows:
`` `(A) Eligible employee.--In lieu of the definition in
sections 101(2)(A) and 101(2)(B)(ii), the term ``eligible
employee''
[[Page H1700]]
means an employee who has been employed for at least 30
calendar days by the employer with respect to whom leave is
requested under section 102(a)(1)(F).
`` `(B) Employer threshold.--Section 101(4)(A)(i) shall be
applied by substituting ``fewer than 500 employees'' for ``50
or more employees for each working day during each of 20 or
more calendar workweeks in the current or preceding calendar
year''.
`` `(2) Additional definitions.--In addition to the
definitions described in paragraph (1), the following
definitions shall apply with respect to leave under section
102(a)(1)(F):
`` `(A) Qualifying need related to a public health
emergency.--The term ``qualifying need related to a public
health emergency'', with respect to leave, means the employee
is unable to work (or telework) due to a need for leave to
care for the son or daughter under 18 years of age of such
employee if the school or place of care has been closed, or
the child care provider of such son or daughter is
unavailable, due to a public health emergency.
`` `(B) Public health emergency.--The term ``public health
emergency'' means an emergency with respect to COVID-19
declared by a Federal, State, or local authority.
`` `(C) Child care provider.--The term ``child care
provider'' means a provider who receives compensation for
providing child care services on a regular basis, including
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)).
`` `(D) School.--The term ``school'' means an ``elementary
school'' or ``secondary school'' as such terms are defined in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
`` `(3) Regulatory authorities.--The Secretary of Labor
shall have the authority to issue regulations for good cause
under sections 553(b)(B) and 553(d)(A) of title 5, United
States Code--
`` `(A) to exclude certain health care providers and
emergency responders from the definition of eligible employee
under section 110(a)(1)(A); and
`` `(B) to exempt small businesses with fewer than 50
employees from the requirements of section 102(a)(1)(F) when
the imposition of such requirements would jeopardize the
viability of the business as a going concern.
`` `(b) Relationship to Paid Leave.--
`` `(1) Unpaid leave for initial 10 days.--
`` `(A) In general.--The first 10 days for which an
employee takes leave under section 102(a)(1)(F) may consist
of unpaid leave.
`` `(B) Employee election.--An employee may elect to
substitute any accrued vacation leave, personal leave, or
medical or sick leave for unpaid leave under section
102(a)(1)(F) in accordance with section 102(d)(2)(B).
`` `(2) Paid leave for subsequent days.--
`` `(A) In general.--An employer shall provide paid leave
for each day of leave under section 102(a)(1)(F) that an
employee takes after taking leave under such section for 10
days.
`` `(B) Calculation.--
`` `(i) In general.--Subject to clause (ii), paid leave
under subparagraph (A) for an employee shall be calculated
based on--
`` `(I) an amount that is not less than two-thirds of an
employee's regular rate of pay (as determined under section
7(e) of the Fair Labor Standards Act of 1938 (29 U.S.C.
207(e)); and
`` `(II) the number of hours the employee would otherwise
be normally scheduled to work (or the number of hours
calculated under subparagraph (C)).
`` `(ii) Clarification.--In no event shall such paid leave
exceed $200 per day and $10,000 in the aggregate.
`` `(C) Varying schedule hours calculation.--In the case of
an employee whose schedule varies from week to week to such
an extent that an employer is unable to determine with
certainty the number of hours the employee would have worked
if such employee had not taken leave under section
102(a)(1)(F), the employer shall use the following in place
of such number:
`` `(i) Subject to clause (ii), a number equal to the
average number of hours that the employee was scheduled per
day over the 6-month period ending on the date on which the
employee takes such leave, including hours for which the
employee took leave of any type.
`` `(ii) If the employee did not work over such period, the
reasonable expectation of the employee at the time of hiring
of the average number of hours per day that the employee
would normally be scheduled to work.
`` `(c) Notice.--In any case where the necessity for leave
under section 102(a)(1)(F) for the purpose described in
subsection (a)(2)(A)(iii) is foreseeable, an employee shall
provide the employer with such notice of leave as is
practicable.
`` `(d) Restoration to Position.--
`` `(1) In general.--Section 104(a)(1) shall not apply with
respect to an employee of an employer who employs fewer than
25 employees if the conditions described in paragraph (2) are
met.
`` `(2) Conditions.--The conditions described in this
paragraph are the following:
`` `(A) The employee takes leave under section
102(a)(1)(F).
`` `(B) The position held by the employee when the leave
commenced does not exist due to economic conditions or other
changes in operating conditions of the employer--
`` `(i) that affect employment; and
`` `(ii) are caused by a public health emergency during the
period of leave.
`` `(C) The employer makes reasonable efforts to restore
the employee to a position equivalent to the position the
employee held when the leave commenced, with equivalent
employment benefits, pay, and other terms and conditions of
employment.
`` `(D) If the reasonable efforts of the employer under
subparagraph (C) fail, the employer makes reasonable efforts
during the period described in paragraph (3) to contact the
employee if an equivalent position described in subparagraph
(C) becomes available.
`` `(3) Contact period.--The period described under this
paragraph is the 1-year period beginning on the earlier of--
`` `(A) the date on which the qualifying need related to a
public health emergency concludes; or
`` `(B) the date that is 12 weeks after the date on which
the employee's leave under section 102(a)(1)(F) commences. '.
``SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING
AGREEMENTS.
``(a) Employers.--An employer signatory to a multiemployer
collective bargaining agreement may, consistent with its
bargaining obligations and its collective bargaining
agreement, fulfill its obligations under section 110(b)(2) of
title I of the Family and Medical Leave Act of 1993, as added
by the Families First Coronavirus Response Act, by making
contributions to a multiemployer fund, plan, or program based
on the paid leave each of its employees is entitled to under
such section while working under the multiemployer collective
bargaining agreement, provided that the fund, plan, or
program enables employees to secure pay from such fund, plan,
or program based on hours they have worked under the
multiemployer collective bargaining agreement for paid leave
taken under section 102(a)(1)(F) of title I of the Family and
Medical Leave Act of 1993, as added by the Families First
Coronavirus Response Act.
``(b) Employees.--Employees who work under a multiemployer
collective bargaining agreement into which their employers
make contributions as provided in subsection (a) may secure
pay from such fund, plan, or program based on hours they have
worked under the multiemployer collective bargaining
agreement for paid leave taken under section 102(a)(1)(F) of
title I of the Family and Medical Leave Act of 1993, as added
by the Families First Coronavirus Response Act.
``SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS.
`` An employer under 110(a)(B) shall not be subject to
section 107(a) for a violation of section 102(a)(1)(F) if the
employer does not meet the definition of employer set forth
in Section 101(4)(A)(i).
``SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND
EMERGENCY RESPONDERS.
``An employer of an employee who is a health care provider
or an emergency responder may elect to exclude such employee
from the application of the provisions in the amendments made
under of section 3102 of this Act.
``SEC. 3106. EFFECTIVE DATE.
`` This Act shall take effect not later than 15 days after
the date of enactment of this Act.''.
(3) Amend division E to read as follows:
``DIVISION E--EMERGENCY PAID SICK LEAVE ACT
``SEC. 5101. SHORT TITLE.
``This Act may be cited as the `Emergency Paid Sick Leave
Act'.
``SEC. 5102. PAID SICK TIME REQUIREMENT.
``(a) In General.--An employer shall provide to each
employee employed by the employer paid sick time to the
extent that the employee is unable to work (or telework) due
to a need for leave because:
``(1) The employee is subject to a Federal, State, or local
quarantine or isolation order related to COVID-19.
``(2) The employee has been advised by a health care
provider to self-quarantine due to concerns related to COVID-
19.
``(3) The employee is experiencing symptoms of COVID-19 and
seeking a medical diagnosis.
``(4) The employee is caring for an individual who is
subject to an order as described in subparagraph (1) or has
been advised as described in paragraph (2).
``(5) The employee 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, or the child care provider of such
son or daughter is unavailable, due to COVID-19 precautions.
``(6) The employee is experiencing any other substantially
similar condition specified by the Secretary of Health and
Human Services in consultation with the Secretary of the
Treasury and the Secretary of Labor.
Except that an employer of an employee who is a health care
provider or an emergency responder may elect to exclude such
employee from the application of this subsection.
``(b) Duration of Paid Sick Time.--
``(1) In general.--An employee shall be entitled to paid
sick time for an amount of hours determined under paragraph
(2).
``(2) Amount of hours.--The amount of hours of paid sick
time to which an employee is entitled shall be as follows:
``(A) For full-time employees, 80 hours.
``(B) For part-time employees, a number of hours equal to
the number of hours that such
[[Page H1701]]
employee works, on average, over a 2-week period.
``(3) Carryover.--Paid sick time under this section shall
not carry over from 1 year to the next.
``(c) Employer's Termination of Paid Sick Time.--Paid sick
time provided to an employee under this Act shall cease
beginning with the employee's next scheduled workshift
immediately following the termination of the need for paid
sick time under subsection (a).
``(d) Prohibition.--An employer may not require, as a
condition of providing paid sick time under this Act, that
the employee involved search for or find a replacement
employee to cover the hours during which the employee is
using paid sick time.
``(e) Use of Paid Sick Time.--
``(1) In general.--The paid sick time under subsection (a)
shall be available for immediate use by the employee for the
purposes described in such subsection, regardless of how long
the employee has been employed by an employer.
``(2) Sequencing.--
``(A) In general.--An employee may first use the paid sick
time under subsection (a) for the purposes described in such
subsection.
``(B) Prohibition.--An employer may not require an employee
to use other paid leave provided by the employer to the
employee before the employee uses the paid sick time under
subsection (a).
``SEC. 5103. NOTICE.
``(a) In General.--Each employer shall post and keep
posted, in conspicuous places on the premises of the employer
where notices to employees are customarily posted, a notice,
to be prepared or approved by the Secretary of Labor, of the
requirements described in this Act.
``(b) Model Notice.--Not later than 7 days after the date
of enactment of this Act, the Secretary of Labor shall make
publicly available a model of a notice that meets the
requirements of subsection (a).
``SEC. 5104. PROHIBITED ACTS.
``It shall be unlawful for any employer to discharge,
discipline, or in any other manner discriminate against any
employee who--
``(1) takes leave in accordance with this Act; and
``(2) has filed any complaint or instituted or caused to be
instituted any proceeding under or related to this Act
(including a proceeding that seeks enforcement of this Act),
or has testified or is about to testify in any such
proceeding.
``SEC. 5105. ENFORCEMENT.
``(a) Unpaid Sick Leave.--An employer who violates section
5102 shall--
``(1) be considered to have failed to pay minimum wages in
violation of section 6 of the Fair Labor Standards Act of
1938 (29 U.S.C. 206); and
``(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
``(b) Unlawful Termination.--An employer who willfully
violates section 5104 shall--
``(1) be considered to be in violation of section 15(a)(3)
of the Fair Labor Standards Act of 1938 (29 U.S.C.
215(a)(3)); and
``(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
``SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING
AGREEMENTS.
``(a) Employers.--An employer signatory to a multiemployer
collective bargaining agreement may, consistent with its
bargaining obligations and its collective bargaining
agreement, fulfill its obligations under this Act by making
contributions to a multiemployer fund, plan, or program based
on the hours of paid sick time each of its employees is
entitled to under this Act while working under the
multiemployer collective bargaining agreement, provided that
the fund, plan, or program enables employees to secure pay
from such fund, plan, or program based on hours they have
worked under the multiemployer collective bargaining
agreement and for the uses specified under section 5102(a).
``(b) Employees.--Employees who work under a multiemployer
collective bargaining agreement into which their employers
make contributions as provided in subsection (a) may secure
pay from such fund, plan, or program based on hours they have
worked under the multiemployer collective bargaining
agreement for the uses specified in section 5102(a).
``SEC. 5107. RULES OF CONSTRUCTION.
``Nothing in this Act shall be construed--
``(1) to in any way diminish the rights or benefits that an
employee is entitled to under any--
``(A) other Federal, State, or local law;
``(B) collective bargaining agreement; or
``(C) existing employer policy; or
``(2) to require financial or other reimbursement to an
employee from an employer upon the employee's termination,
resignation, retirement, or other separation from employment
for paid sick time under this Act that has not been used by
such employee.
``SEC. 5108. EFFECTIVE DATE.
``This Act, and the requirements under this Act, shall take
effect not later than 15 days after the date of enactment of
this Act.
``SEC. 5109. SUNSET.
``This Act, and the requirements under this Act, shall
expire on December 31, 2020.
``SEC. 5110. DEFINITIONS.
``For purposes of the Act:
``(1) Employee.--The terms `employee' means an individual
who is--
``(A)(i) an employee, as defined in section 3(e) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 203(e)), who is
not covered under subparagraph (E) or (F), including such an
employee of the Library of Congress, except that a reference
in such section to an employer shall be considered to be a
reference to an employer described in clauses (i)(I) and (ii)
of paragraph (5)(A); or
``(ii) an employee of the Government Accountability Office;
``(B) a State employee described in section 304(a) of the
Government Employee Rights Act of 1991 (42 U.S.C. 2000e-
16c(a));
``(C) a covered employee, as defined in section 101 of the
Congressional Accountability Act of 1995 (2 U.S.C. 1301),
other than an applicant for employment;
``(D) a covered employee, as defined in section 411(c) of
title 3, United States Code;
``(E) a Federal officer or employee covered under
subchapter V of chapter 63 of title 5, United States Code; or
``(F) any other individual occupying a position in the
civil service (as that term is defined in section 2101(1) of
title 5, United States Code).
``(2) Employer.--
``(A) In general.--The term `employer' means a person who
is--
``(i)(I) a covered employer, as defined in subparagraph
(B), who is not covered under subclause (V);
``(II) an entity employing a State employee described in
section 304(a) of the Government Employee Rights Act of 1991;
``(III) an employing office, as defined in section 101 of
the Congressional Accountability Act of 1995;
``(IV) an employing office, as defined in section 411(c) of
title 3, United States Code; or
``(V) an Executive Agency as defined in section 105 of
title 5, United States Code, and including the U.S. Postal
Service and the Postal Regulatory Commission; and
``(ii) engaged in commerce (including government), or an
industry or activity affecting commerce (including
government), as defined in subparagraph (B)(iii).
``(B) Covered employer.--
``(i) In general.--In subparagraph (A)(i)(I), the term
`covered employer'--
``(I) means any person engaged in commerce or in any
industry or activity affecting commerce that--
``(aa) in the case of a private entity or individual,
employs fewer than 500 employees; and
``(bb) in the case of a public agency or any other entity
that is not a private entity or individual, employs 1 or more
employees;
``(II) includes--
``(aa) includes any person acting directly or indirectly in
the interest of an employer in relation to an employee
(within the meaning of such phrase in section 3(d) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 203(d)); and
``(bb) any successor in interest of an employer;
``(III) includes any `public agency', as defined in section
3(x) of the Fair Labor Standards Act of 1938 (29 U.S.C.
203(x)); and
``(IV) includes the Government Accountability Office and
the Library of Congress.
``(ii) Public agency.--For purposes of clause (i)(IV), a
public agency shall be considered to be a person engaged in
commerce or in an industry or activity affecting commerce.
``(iii) Definitions.--For purposes of this subparagraph:
``(I) Commerce.--The terms `commerce' and `industry or
activity affecting commerce' means any activity, business, or
industry in commerce or in which a labor dispute would hinder
or obstruct commerce or the free flow of commerce, and
include `commerce' and any `industry affecting commerce', as
defined in paragraphs (1) and (3) of section 501 of the Labor
Management Relations Act of 1947 (29 U.S.C. 142 (1) and (3)).
``(II) Employee.--The term `employee' has the same meaning
given such term in section 3(e) of the Fair Labor Standards
Act of 1938 (29 U.S.C. 203(e)).
``(III) Person.--The term `person' has the same meaning
given such term in section 3(a) of the Fair Labor Standards
Act of 1938 (29 U.S.C. 203(a)).
``(3) FLSA terms.--The terms `employ' and `State' have the
meanings given such terms in section 3 of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203).
``(4) FMLA terms.--The terms `health care provider' and
`son or daughter' have the meanings given such terms in
section 101 of the Family and Medical Leave Act of 1993 (29
U.S.C. 2611).
``(5) Paid sick time.--
``(A) In general.--The term `paid sick time' means an
increment of compensated leave that--
``(i) is provided by an employer for use during an absence
from employment for a reason described in any paragraph of
section 2(a); and
``(ii) is calculated based on the employee's required
compensation under subparagraph (B) and the number of hours
the employee would otherwise be normally scheduled to work
(or the number of hours calculated under subparagraph (C)),
except that in no event shall such paid sick time exceed--
``(I) $511 per day and $5,110 in the aggregate for a use
described in paragraph (1), (2), or (3) of section 5102(a);
and
[[Page H1702]]
``(II) $200 per day and $2,000 in the aggregate for a use
described in paragraph (4), (5), or (6) of section 5102(a).
``(B) Required compensation.--
``(i) In general.--Subject to subparagraph (A)(ii), the
employee's required compensation under this subparagraph
shall be not less than the greater of the following:
``(I) The employee's regular rate of pay (as determined
under section 7(e) of the Fair Labor Standards Act of 1938
(29 U.S.C. 207(e)).
``(II) The minimum wage rate in effect under section
6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C.
206(a)(1)).
``(III) The minimum wage rate in effect for such employee
in the applicable State or locality, whichever is greater, in
which the employee is employed.
``(ii) Special rule for care of family members.--Subject to
subparagraph (A)(ii), with respect to any paid sick time
provided for any use described in paragraph (4), (5), or (6)
of section 5102(a), the employee's required compensation
under this subparagraph shall be two-thirds of the amount
described in clause (B)(i).
``(C) Varying schedule hours calculation.--In the case of a
part-time employee described in section 5102(b)(2)(B) whose
schedule varies from week to week to such an extent that an
employer is unable to determine with certainty the number of
hours the employee would have worked if such employee had not
taken paid sick time under section 2(a), the employer shall
use the following in place of such number:
``(i) Subject to clause (ii), a number equal to the average
number of hours that the employee was scheduled per day over
the 6-month period ending on the date on which the employee
takes the paid sick time, including hours for which the
employee took leave of any type.
``(ii) If the employee did not work over such period, the
reasonable expectation of the employee at the time of hiring
of the average number of hours per day that the employee
would normally be scheduled to work.
``(D) Guidelines.--Not later than 15 days after the date of
the enactment of this Act, the Secretary of Labor shall issue
guidelines to assist employers in calculating the amount of
paid sick time under subparagraph (A).
``(E) Reasonable notice.--After the first workday (or
portion thereof) an employee receives paid sick time under
this Act, an employer may require the employee to follow
reasonable notice procedures in order to continue receiving
such paid sick time.
``SEC. 5111. REGULATORY AUTHORITIES.
``The Secretary of Labor shall have the authority to issue
regulations for good cause under sections 553(b)(B) and
553(d)(A) of title 5, United States Code--
``(1) to exclude certain health care providers and
emergency responders from the definition of employee under
section 5110(1) including by allowing the employer of such
health care providers and emergency responders to opt out;
``(2) to exempt small businesses with fewer than 50
employees from the requirements of section 5102(a)(5) when
the imposition of such requirements would jeopardize the
viability of the business as a going concern; and
``(3) as necessary, to carry out the purposes of this Act,
including to ensure consistency between this Act and Division
C and Division G of the Families First Coronavirus Response
Act.''.
(4) Amend division F to read as follows:
``DIVISION F--HEALTH PROVISIONS
``SEC. 6001. COVERAGE OF TESTING FOR COVID-19.
``(a) In General.--A group health plan and a health
insurance issuer offering group or individual health
insurance coverage (including a grandfathered health plan (as
defined in section 1251(e) of the Patient Protection and
Affordable Care Act)) shall provide coverage, and shall not
impose any cost sharing (including deductibles, copayments,
and coinsurance) requirements or prior authorization or other
medical management requirements, for the following items and
services furnished during any portion of the emergency period
defined in paragraph (1)(B) of section 1135(g) of the Social
Security Act (42 U.S.C. 1320b-5(g)) beginning on or after the
date of the enactment of this Act:
``(1) In vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations) for the
detection of SARS-CoV-2 or the diagnosis of the virus that
causes COVID-19 that are approved, cleared, or authorized
under section 510(k), 513, 515 or 564 of the Federal Food,
Drug, and Cosmetic Act, and the administration of such in
vitro diagnostic products.
``(2) Items and services furnished to an individual during
health care provider office visits (which term in this
paragraph includes in-person visits and telehealth visits),
urgent care center visits, and emergency room visits that
result in an order for or administration of an in vitro
diagnostic product described in paragraph (1), but only to
the extent such items and services relate to the furnishing
or administration of such product or to the evaluation of
such individual for purposes of determining the need of such
individual for such product.
``(b) Enforcement.--The provisions of subsection (a) shall
be applied by the Secretary of Health and Human Services,
Secretary of Labor, and Secretary of the Treasury to group
health plans and health insurance issuers offering group or
individual health insurance coverage as if included in the
provisions of part A of title XXVII of the Public Health
Service Act, part 7 of the Employee Retirement Income
Security Act of 1974, and subchapter B of chapter 100 of the
Internal Revenue Code of 1986, as applicable.
``(c) Implementation.--The Secretary of Health and Human
Services, Secretary of Labor, and Secretary of the Treasury
may implement the provisions of this section through sub-
regulatory guidance, program instruction or otherwise.
``(d) Terms.--The terms `group health plan'; `health
insurance issuer'; `group health insurance coverage', and
`individual health insurance coverage' have the meanings
given such terms in section 2791 of the Public Health Service
Act (42 U.S.C. 300gg-91), section 733 of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1191b), and
section 9832 of the Internal Revenue Code of 1986, as
applicable.
``SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM
FOR CERTAIN VISITS RELATING TO TESTING FOR
COVID-19.
``(a) In General.--Section 1833 of the Social Security Act
(42 U.S.C. 1395l) is amended--
``(1) in subsection (a)(1)--
``(A) by striking `and' before `(CC)'; and
``(B) by inserting before the period at the end the
following: `, and (DD) with respect to a specified COVID-19
testing-related service described in paragraph (1) of
subsection (cc) for which payment may be made under a
specified outpatient payment provision described in paragraph
(2) of such subsection, the amounts paid shall be 100 percent
of the payment amount otherwise recognized under such
respective specified outpatient payment provision for such
service,';
``(2) in subsection (b), in the first sentence--
``(A) by striking `and' before `(10)'; and
``(B) by inserting before the period at the end the
following: `, and (11) such deductible shall not apply with
respect to any specified COVID-19 testing-related service
described in paragraph (1) of subsection (cc) for which
payment may be made under a specified outpatient payment
provision described in paragraph (2) of such subsection'; and
``(3) by adding at the end the following new subsection:
`` `(cc) Specified COVID-19 Testing-related Services.--For
purposes of subsection (a)(1)(DD):
`` `(1) Description.--
`` `(A) In general.--A specified COVID-19 testing-related
service described in this paragraph is a medical visit that--
`` `(i) is in any of the categories of HCPCS evaluation and
management service codes described in subparagraph (B);
`` `(ii) is furnished during any portion of the emergency
period (as defined in section 1135(g)(1)(B)) (beginning on or
after the date of enactment of this subsection);
`` `(iii) results in an order for or administration of a
clinical diagnostic laboratory test described in section
1852(a)(1)(B)(iv)(IV); and
`` `(iv) relates to the furnishing or administration of
such test or to the evaluation of such individual for
purposes of determining the need of such individual for such
test.
`` `(B) Categories of hcpcs codes.--For purposes of
subparagraph (A), the categories of HCPCS evaluation and
management services codes are the following:
`` `(i) Office and other outpatient services.
`` `(ii) Hospital observation services.
`` `(iii) Emergency department services.
`` `(iv) Nursing facility services.
`` `(v) Domiciliary, rest home, or custodial care services.
`` `(vi) Home services.
`` `(vii) Online digital evaluation and management
services.
`` `(2) Specified outpatient payment provision.--A
specified outpatient payment provision described in this
paragraph is any of the following:
`` `(A) The hospital outpatient prospective payment system
under subsection (t).
`` `(B) The physician fee schedule under section 1848.
`` `(C) The prospective payment system developed under
section 1834(o).
`` `(D) Section 1834(g), with respect to an outpatient
critical access hospital service.
`` `(E) The payment basis determined in regulations
pursuant to section 1833(a)(3) for rural health clinic
services. '.
``(b) Claims Modifier.--The Secretary of Health and Human
Services shall provide for an appropriate modifier (or other
identifier) to include on claims to identify, for purposes of
subparagraph (DD) of section 1833(a)(1), as added by
subsection (a), specified COVID-19 testing-related services
described in paragraph (1) of section 1833(cc) of the Social
Security Act, as added by subsection (a), for which payment
may be made under a specified outpatient payment provision
described in paragraph (2) of such subsection.
``(c) Implementation.--Notwithstanding any other provision
of law, the Secretary of Health and Human Services may
implement the provisions of, including amendments made by,
this section through program instruction or otherwise.
``SECTION 6003. COVERAGE OF TESTING FOR COVID-19 AT NO COST
SHARING UNDER THE MEDICARE ADVANTAGE PROGRAM.
``(a) In General.--Section 1852(a)(1)(B) of the Social
Security Act (42 U.S.C. 1395w-22(a)(1)(B)) is amended--
``(1) in clause (iv)--
``(A) by redesignating subclause (IV) as subclause (VI);
and
``(B) by inserting after subclause (III) the following new
subclauses:
[[Page H1703]]
`` `(IV) Clinical diagnostic laboratory test administered
during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) beginning on or after the
date of the enactment of the Families First Coronavirus
Response Act for the detection of SARS-CoV-2 or the diagnosis
of the virus that causes COVID-19 and the administration of
such test.
`` `(V) Specified COVID-19 testing-related services (as
described in section 1833(cc)(1)) for which payment would be
payable under a specified outpatient payment provision
described in section 1833(cc)(2).';
``(2) in clause (v), by inserting `, other than subclauses
(IV) and (V) of such clause,' after `clause (iv)'; and
``(3) by adding at the end the following new clause:
`` `(vi) Prohibition of application of certain requirements
for covid-19 testing.--In the case of a product or service
described in subclause (IV) or (V), respectively, of clause
(iv) that is administered or furnished during any portion of
the emergency period described in such subclause beginning on
or after the date of the enactment of this clause, an MA plan
may not impose any prior authorization or other utilization
management requirements with respect to the coverage of such
a product or service under such plan.'.
``(b) Implementation.--Notwithstanding any other provision
of law, the Secretary of Health and Human Services may
implement the amendments made by this section by program
instruction or otherwise.
``SECTION 6004. COVERAGE AT NO COST SHARING OF COVID-19
TESTING UNDER MEDICAID AND CHIP.
``(a) Medicaid.--
``(1) In general.--Section 1905(a)(3) of the Social
Security Act (42 U.S.C. 1396d(a)(3)) is amended--
``(A) by striking `other laboratory' and inserting `(a)
other laboratory';
``(B) by inserting `and' after the semicolon; and
``(C) by adding at the end the following new subparagraph:
`` `(B) in vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations)
administered during any portion of the emergency period
defined in paragraph (1)(B) of section 1135(g) beginning on
or after the date of the enactment of this subparagraph for
the detection of SARS-CoV-2 or the diagnosis of the virus
that causes COVID-19 that are approved, cleared, or
authorized under section 510(k), 513, 515 or 564 of the
Federal Food, Drug, and Cosmetic Act, and the administration
of such in vitro diagnostic products; '.
``(2) No 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 (D), by striking `or' at the end;
``(ii) in subparagraph (E), by striking `; and' and
inserting a comma; and
``(iii) by adding at the end the following new
subparagraphs:
`` `(F) any in vitro diagnostic product described in
section 1905(a)(3)(B) that is administered during any portion
of the emergency period described in such section beginning
on or after the date of the enactment of this subparagraph
(and the administration of such product), or
`` `(G) COVID-19 testing-related services for which payment
may be made under the State 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 by adding at the end the following new
clause:
`` `(xi) Any in vitro diagnostic product described in
section 1905(a)(3)(B) that is administered during any portion
of the emergency period described in such section beginning
on or after the date of the enactment of this clause (and the
administration of such product) and any visit described in
section 1916(a)(2)(G) that is furnished during any such
portion.'.
``(C) Clarification.--The amendments made this paragraph
shall apply with respect to a State plan of a territory in
the same manner as a State plan of one of the 50 States.
``(3) State option to provide coverage for uninsured
individuals.--
``(A) In general.--Section 1902(a)(10) of the Social
Security Act (42 U.S.C. 1396a(a)(10)) is amended--
``(i) in subparagraph (A)(ii)--
``(I) in subclause (XXI), by striking `or' at the end;
``(II) in subclause (XXII), by adding `or' at the end; and
``(III) by adding at the end the following new subclause:
`` `(XXIII) during any portion of the emergency period
defined in paragraph (1)(B) of section 1135(g) beginning on
or after the date of the enactment of this subclause, who are
uninsured individuals (as defined in subsection (ss));'; and
``(ii) in the matter following subparagraph (G)--
``(I) by striking `and (XVII)' and inserting `, (XVII)';
and
``(II) by inserting after `instead of through subclause
(VIII)' the following: `, and (XVIII) the medical assistance
made available to an uninsured individual (as defined in
subsection (ss)) who is eligible for medical assistance only
because of subparagraph (A)(ii)(XXIII) shall be limited to
medical assistance for any in vitro diagnostic product
described in section 1905(a)(3)(B) that is administered
during any portion of the emergency period described in such
section beginning on or after the date of the enactment of
this subclause (and the administration of such product) and
any visit described in section 1916(a)(2)(G) that is
furnished during any such portion'.
``(B) Receipt and initial processing of applications at
certain locations.--Section 1902(a)(55) of the Social
Security Act (42 U.S.C. 1396a(a)(55)) is amended, in the
matter preceding subparagraph (A), by striking `or
(a)(10)(A)(ii)(IX)' and inserting `(a)(10)(A)(ii)(IX), or
(a)(10)(A)(ii)(XXIII)'.
``(C) Uninsured individual defined.--Section 1902 of the
Social Security Act (42 U.S.C. 1396a) is amended by adding at
the end the following new subsection:
`` `(ss) Uninsured Individual Defined.--For purposes of
this section, the term ``uninsured individual'' means,
notwithstanding any other provision of this title, any
individual who is--
`` `(1) not described in subsection (a)(10)(A)(i); and
`` `(2) not enrolled in a Federal health care program (as
defined in section 1128B(f)), a group health plan, group or
individual health insurance coverage offered by a health
insurance issuer (as such terms are defined in section 2791
of the Public Health Service Act), or a health plan offered
under chapter 89 of title 5, United States Code.'.
``(D) Federal medical assistance percentage.--Section
1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is
amended by adding at the end the following new sentence:
`Notwithstanding the first sentence of this subsection, the
Federal medical assistance percentage shall be 100 per centum
with respect to (and, notwithstanding any other provision of
this title, available for) medical assistance provided to
uninsured individuals (as defined in section 1902(ss)) who
are eligible for such assistance only on the basis of section
1902(a)(10)(A)(ii)(XXIII) and with respect to expenditures
described in section 1903(a)(7) that a State demonstrates to
the satisfaction of the Secretary are attributable to
administrative costs related to providing for such medical
assistance to such individuals under the State plan.'.
``(b) CHIP.--
``(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:
`` `(10) Certain in vitro diagnostic products for covid-19
testing.--The child health assistance provided to a targeted
low-income child shall include coverage of any in vitro
diagnostic product described in section 1905(a)(3)(B) that is
administered during any portion of the emergency period
described in such section beginning on or after the date of
the enactment of this subparagraph (and the administration of
such product).'.
``(2) Coverage for targeted low-income pregnant women.--
Section 2112(b)(4) of the Social Security Act (42 U.S.C.
1397ll(b)(4)) is amended by inserting `under section 2103(c)'
after `same requirements'.
``(3) Prohibition of cost sharing.--Section 2103(e)(2) of
the Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended--
``(A) in the paragraph header, by inserting `, covid-19
testing,' before `or pregnancy-related assistance'; and
``(B) by striking `category of services described in
subsection (c)(1)(D) or' and inserting `categories of
services described in subsection (c)(1)(D), in vitro
diagnostic products described in subsection (c)(10) (and
administration of such products), visits described in section
1916(a)(2)(G), or'.
``SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE
DEVICES AS COVERED COUNTERMEASURES.
``Section 319F-3(i)(1) of the Public Health Service Act (42
U.S.C. 247d-6d(i)(1)) is amended--
``(1) in subparagraph (B), by striking `or' at the end; and
``(2) in subparagraph (C), by striking the period at the
end and inserting `; or'; and
``(3) by adding at the end the following new subparagraph:
`` `(D) a personal respiratory protective device that is--
`` `(i) approved by the National Institute for Occupational
Safety and Health under part 84 of title 42, Code of Federal
Regulations (or successor regulations);
`` `(ii) subject to the emergency use authorization issued
by the Secretary on March 2, 2020, or subsequent emergency
use authorizations, pursuant to section 564 of the Federal
Food, Drug, and Cosmetic Act (authorizing emergency use of
personal respiratory protective devices during the COVID-19
outbreak); and
`` `(iii) used during the period beginning on January 27,
2020, and ending on October 1, 2024, in response to the
public health emergency declared on January 31, 2020,
pursuant to section 319 as a result of confirmed cases of
2019 Novel Coronavirus (2019-nCoV). '.
``SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE
FOR VETERANS, AND COVERAGE FOR FEDERAL
CIVILIANS.
``(a) Tricare.--The Secretary of Defense may not require
any copayment or other cost sharing under chapter 55 of title
10, United States Code, for in vitro diagnostic products
described in paragraph (1) of section 6001(a) (or the
administration of such products) or visits described in
paragraph (2) of such section furnished during any portion of
the emergency period defined in paragraph
[[Page H1704]]
(1)(B) of section 1135(g) of the Social Security Act (42
U.S.C. 1320b-5(g)) beginning on or after the date of the
enactment of this Act.
``(b) Veterans.--The Secretary of Veterans Affairs may not
require any copayment or other cost sharing under chapter 17
of title 38, United States Code, for in vitro diagnostic
products described in paragraph (1) of section 6001(a) (or
the administration of such products) or visits described in
paragraph (2) of such section furnished during any portion of
the emergency period defined in paragraph (1)(B) of section
1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g))
beginning on or after the date of the enactment of this Act.
``(c) Federal Civilians.--No copayment or other cost
sharing may be required for any individual occupying a
position in the civil service (as that term is defined in
section 2101(1) of title 5, United States Code) enrolled in a
health benefits plan, including any plan under chapter 89 of
title 5, United States Code, or for any other individual
currently enrolled in any plan under chapter 89 of title 5
for in vitro diagnostic products described in paragraph (1)
of section 6001(a) (or the administration of such products)
or visits described in paragraph (2) of such section
furnished during any portion of the emergency period defined
in paragraph (1)(B) of section 1135(g) of the Social Security
Act (42 U.S.C. 1320b-5(g)) beginning on or after the date of
the enactment of this Act.
``SEC. 6007. COVERAGE OF TESTING FOR COVID-19 AT NO COST
SHARING FOR INDIANS RECEIVING PURCHASED/
REFERRED CARE.
``The Secretary of Health and Human Services shall cover,
without the imposition of any cost sharing requirements, the
cost of providing any COVID-19 related items and services as
described in paragraph (1) of section 6001(a) (or the
administration of such products) or visits described in
paragraph (2) of such section furnished during any portion of
the emergency period defined in paragraph (1)(B) of section
1135(g) of the Social Security Act (42 U.S.C. 320b-5(g))
beginning on or after the date of the enactment of this Act
to Indians (as defined in section 4 of the Indian Health Care
Improvement Act (25 U.S.C. 1603)) receiving health services
through the Indian Health Service, including through an Urban
Indian Organization, regardless of whether such items or
services have been authorized under the purchased/referred
care system funded by the Indian Health Service or is covered
as a health service of the Indian Health Service.
``SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.
``(a) In General.--Subject to subsection (b), for each
calendar quarter occurring during the period beginning on the
first day of the emergency period defined in paragraph (1)(B)
of section 1135(g) of the Social Security Act (42 U.S.C.
1320b-5(g)) and ending on the last day of the calendar
quarter in which the last day of such emergency period
occurs, the Federal medical assistance percentage determined
for each State, including the District of Columbia, American
Samoa, Guam, the Commonwealth of the Northern Mariana
Islands, Puerto Rico, and the United States Virgin Islands,
under section 1905(b) of the Social Security Act (42 U.S.C.
1396d(b)) shall be increased by 6.2 percentage points.
``(b) Requirement for All States.--A State described in
subsection (a) may not receive the increase described in such
subsection in the Federal medical assistance percentage for
such State, with respect to a quarter, if--
``(1) eligibility standards, methodologies, or procedures
under the State plan of such State under title XIX of the
Social Security Act (42 U.S.C. 1396 et seq.) (including any
waiver under such title or section 1115 of such Act (42
U.S.C. 1315)) are more restrictive during such quarter than
the eligibility standards, methodologies, or procedures,
respectively, under such plan (or waiver) as in effect on
January 1, 2020;
``(2) the amount of any premium imposed by the State
pursuant to section 1916 or 1916A of such Act (42 U.S.C.
1396o, 1396o-1) during such quarter, with respect to an
individual enrolled under such plan (or waiver), exceeds the
amount of such premium as of January 1, 2020;
``(3) the State fails to provide that an individual who is
enrolled for benefits under such plan (or waiver) as of the
date of enactment of this section or enrolls for benefits
under such plan (or waiver) during the period beginning on
such date of enactment and ending the last day of the month
in which the emergency period described in subsection (a)
ends shall be treated as eligible for such benefits through
the end of the month in which such emergency period ends
unless the individual requests a voluntary termination of
eligibility or the individual ceases to be a resident of the
State; or
``(4) the State does not provide coverage under such plan
(or waiver), without the imposition of cost sharing, during
such quarter for any testing services and treatments for
COVID-19, including vaccines, specialized equipment, and
therapies.
``(c) Requirement for Certain States.--Section 1905(cc) of
the Social Security Act (42 U.S.C. 1396d(cc)) is amended by
striking the period at the end of the subsection and
inserting `and section 6008 of the Families First Coronavirus
Response Act, except that in applying such treatments to the
increases in the Federal medical assistance percentage under
section 6008 of the Families First Coronavirus Response Act,
the reference to ``December 31, 2009'' shall be deemed to be
a reference to ``March 11, 2020''.'.
``SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.
``Section 1108(g) of the Social Security Act (42 U.S.C.
1308(g)) is amended--
``(1) in paragraph (2)--
``(A) in subparagraph (B)--
``(i) in clause (i), by striking `and' at the end;
``(ii) in clause (ii), by striking `for each of fiscal
years 2020 through 2021, $126,000,000;' and inserting `for
fiscal year 2020, $128,712,500; and'; and
``(iii) by adding at the end the following new clause:
`` `(iii) for fiscal year 2021, $127,937,500;';
``(B) in subparagraph (C)--
``(i) in clause (i), by striking `and' at the end;
``(ii) in clause (ii), by striking `for each of fiscal
years 2020 through 2021, $127,000,000;' and inserting `for
fiscal year 2020, $130,875,000; and'; and
``(iii) by adding at the end the following new clause:
`` `(iii) for fiscal year 2021, $129,712,500;';
``(C) in subparagraph (D)--
``(i) in clause (i), by striking `and' at the end;
``(ii) in clause (ii), by striking `for each of fiscal
years 2020 through 2021, $60,000,000; and' and inserting `for
fiscal year 2020, $63,100,000; and'; and
``(iii) by adding at the end the following new clause:
`` `(iii) for fiscal year 2021, $62,325,000; and'; and
``(D) in subparagraph (E)--
``(i) in clause (i), by striking `and' at the end;
``(ii) in clause (ii), by striking `for each of fiscal
years 2020 through 2021, $84,000,000.' and inserting `for
fiscal year 2020, $86,325,000; and'; and
``(iii) by adding at the end the following new clause:
`` `(iii) for fiscal year 2021, $85,550,000.'; and
``(2) in paragraph (6)(A)--
``(A) in clause (i), by striking `$2,623,188,000' and
inserting `$2,716,188,000'; and
``(B) in clause (ii), by striking `$2,719,072,000' and
inserting `$2,809,063,000'.
``SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY
REGARDING MEDICARE TELEHEALTH SERVICES
FURNISHED DURING COVID-19 EMERGENCY PERIOD.
``Paragraph (3)(A) of section 1135(g) of the Social
Security Act (42 U.S.C. 1320b-5(g)) is amended to read as
follows:
`` `(A) furnished to such individual, during the 3-year
period ending on the date such telehealth service was
furnished, an item or service that would be considered
covered under title XVIII if furnished to an individual
entitled to benefits or enrolled under such title; or'.''.
(5) Amend division G to read as follows:
``DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL
LEAVE
``SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
``(a) In General.--In the case of an employer, there shall
be allowed as a credit against the tax imposed by section
3111(a) or 3221(a) of the Internal Revenue Code of 1986 for
each calendar quarter an amount equal to 100 percent of the
qualified sick leave wages paid by such employer with respect
to such calendar quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified
sick leave wages taken into account under subsection (a) with
respect to any individual shall not exceed $200 ($511 in the
case of any day any portion of which is paid sick time
described in paragraph (1), (2), or (3) of section 5102(a) of
the Emergency Paid Sick Leave Act) 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
for all preceding calendar quarters.
``(3) 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(a)
or 3221(a) of such Code for such calendar quarter (reduced by
any credits allowed under subsections (e) and (f) of section
3111 of such Code for such quarter) on the wages paid with
respect to the employment of all employees of the employer.
``(4) Refundability of excess credit.--
``(A) In general.--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) of such Code.
``(B) 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.
``(c) Qualified Sick Leave Wages.--For purposes of this
section, the term `qualified sick leave wages' means wages
(as defined in section 3121(a) of the Internal Revenue Code
of 1986) and compensation (as defined in section 3231(e) of
the Internal Revenue Code)
[[Page H1705]]
paid by an employer which are required to be paid by reason
of the Emergency Paid Sick Leave 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) of the Internal Revenue Code of 1986), but only to
the extent that such amounts are excluded from the gross
income of employees by reason of section 106(a) of such Code.
``(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 of
the Treasury (or the Secretary's delegate) 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) Special Rules.--
``(1) Denial of double benefit.--For purposes of chapter 1
of such Code, 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 section 45S
of such Code.
``(2) Election not to have section apply.--This section
shall not apply with respect to any employer for any calendar
quarter if such employer elects (at such time and in such
manner as the Secretary of the Treasury (or the Secretary's
delegate) may prescribe) not to have this section apply.
``(3) Certain terms.--Any term used in this section which
is also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
``(4) Certain governmental employers.--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.
``(f) Regulations.--The Secretary of the Treasury (or the
Secretary's delegate) 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), and
``(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.
``(g) Application of Section.--This section shall apply
only to wages paid with respect to the period beginning on a
date selected by the Secretary of the Treasury (or the
Secretary's delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and
ending on December 31, 2020.
``(h) Transfers to Federal Old-Age and Survivors Insurance
Trust Fund.--There are hereby appropriated to the Federal
Old-Age and Survivors Insurance Trust Fund and the Federal
Disability Insurance Trust Fund established under section 201
of the Social Security Act (42 U.S.C. 401) and the Social
Security Equivalent Benefit Account established under section
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C.
231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence
shall be transferred from the general fund at such times and
in such manner as to replicate to the extent possible the
transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
``SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED
INDIVIDUALS.
``(a) Credit Against Self-employment Tax.--In the case of
an eligible self-employed individual, there shall be allowed
as a credit against the tax imposed by subtitle A of the
Internal Revenue Code of 1986 for any taxable year an amount
equal to the qualified sick leave equivalent amount with
respect to the individual.
``(b) Eligible Self-employed Individual.--For purposes of
this section, the term `eligible self-employed individual'
means an individual who--
``(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
``(2) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Paid Sick Leave Act if
the individual were an employee of an employer (other than
himself or herself).
``(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 the applicable number of days) that the individual
is unable to perform services in any trade or business
referred to in section 1402 of such Code 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), 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) Applicable number of days.--For purposes of this
subsection, the term `applicable number of days' means, with
respect to any taxable year, the excess (if any) of 10 days
over the number of days taken into account under paragraph
(1)(A) in all preceding taxable years.
``(d) Special Rules.--
``(1) Credit refundable.--
``(A) 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.
``(B) 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.
``(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary of the Treasury (or the Secretary's delegate)
may prescribe to establish such individual as an eligible
self-employed individual.
``(3) 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 the Internal Revenue 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)
shall be reduced (but not below zero) to the extent that the
sum of the amount described in such subsection and in section
7001(b)(1) 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).
``(4) Certain terms.--Any term used in this section which
is also used in chapter 2 of the Internal Revenue Code of
1986 shall have the same meaning as when used in such
chapter.
``(e) Application of Section.--Only days occurring during
the period beginning on a date selected by the Secretary of
the Treasury (or the Secretary's delegate) which is during
the 15-day period beginning on the date of the enactment of
this Act, and ending on December 31, 2020, may be taken into
account under subsection (c)(1)(A).
``(f) Application of Credit in Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary of the Treasury (or the Secretary's
delegate) 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 of the Treasury (or the
Secretary's delegate) based on information provided by the
government of the respective possession.
``(2) Payments to other possessions.--The Secretary of the
Treasury (or the Secretary's delegate) 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 (or the Secretary's delegate) 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 of the Treasury (or the Secretary's
delegate), 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
[[Page H1706]]
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.
``(g) Regulations.--The Secretary of the Treasury (or the
Secretary's delegate) 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 Act, and
``(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
``SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
``(a) In General.--In the case of an employer, there shall
be allowed as a credit against the tax imposed by section
3111(a) or 3221(a) of the Internal Revenue Code of 1986 for
each calendar quarter an amount equal to 100 percent of the
qualified family leave wages paid by such employer with
respect to such calendar quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified
family leave wages taken into account under subsection (a)
with respect to any individual shall not exceed--
``(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
``(B) in the aggregate with respect to all calendar
quarters, $10,000.
``(2) 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(a)
or 3221(a) of such Code for such calendar quarter (reduced by
any credits allowed under subsections (e) and (f) of section
3111 of such Code, and section 7001 of this Act, for such
quarter) on the wages paid with respect to the employment of
all employees of the employer.
``(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) of such Code.
``(c) Qualified Family Leave Wages.--For purposes of this
section, the term `qualified family leave wages' means wages
(as defined in section 3121(a) of such Code) and compensation
(as defined in section 3231(e) of the Internal Revenue Code)
paid by an employer which are required to be paid by reason
of the Emergency Family and Medical Leave Expansion Act
(including the amendments made by 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) of the Internal Revenue Code of 1986), but only to
the extent that such amounts are excluded from the gross
income of employees by reason of section 106(a) of such Code.
``(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
of the Treasury (or the Secretary's delegate) 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) Special Rules.--
``(1) Denial of double benefit.--For purposes of chapter 1
of such Code, 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 section 45S
of such Code.
``(2) Election not to have section apply.--This section
shall not apply with respect to any employer for any calendar
quarter if such employer elects (at such time and in such
manner as the Secretary of the Treasury (or the Secretary's
delegate) may prescribe) not to have this section apply.
``(3) Certain terms.--Any term used in this section which
is also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
``(4) Certain governmental employers.--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.
``(f) Regulations.--The Secretary of the Treasury (or the
Secretary's delegate) 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), and
``(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).
``(g) Application of Section.--This section shall apply
only to wages paid with respect to the period beginning on a
date selected by the Secretary of the Treasury (or the
Secretary's delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and
ending on December 31, 2020.
``(h) Transfers to Federal Old-Age and Survivors Insurance
Trust Fund.--There are hereby appropriated to the Federal
Old-Age and Survivors Insurance Trust Fund and the Federal
Disability Insurance Trust Fund established under section 201
of the Social Security Act (42 U.S.C. 401) and the Social
Security Equivalent Benefit Account established under section
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C.
231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence
shall be transferred from the general fund at such times and
in such manner as to replicate to the extent possible the
transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
``SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-
EMPLOYED INDIVIDUALS.
``(a) Credit Against Self-employment Tax.--In the case of
an eligible self-employed individual, there shall be allowed
as a credit against the tax imposed by subtitle A of the
Internal Revenue Code of 1986 for any taxable year an amount
equal to 100 percent of the qualified family leave equivalent
amount with respect to the individual.
``(b) Eligible Self-employed Individual.--For purposes of
this section, the term `eligible self-employed individual'
means an individual who--
``(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
``(2) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Family and Medical
Leave Expansion Act if the individual were an employee of an
employer (other than himself or herself).
``(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 50) during the
taxable year that the individual is unable to perform
services in any trade or business referred to in section 1402
of such Code for a reason with respect to which such
individual would be entitled to receive paid leave as
described in subsection (b), 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.
``(d) Special Rules.--
``(1) Credit refundable.--
``(A) 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.
``(B) 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.
``(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary of the Treasury (or the Secretary's delegate)
may prescribe to establish such individual as an eligible
self-employed individual.
``(3) 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 the Internal Revenue 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) shall be reduced (but not below zero) to
the extent
[[Page H1707]]
that the sum of the amount described in such subsection and
in section 7003(b)(1) exceeds $10,000.
``(4) Certain terms.--Any term used in this section which
is also used in chapter 2 of the Internal Revenue Code of
1986 shall have the same meaning as when used in such
chapter.
``(5) 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.
``(e) Application of Section.--Only days occurring during
the period beginning on a date selected by the Secretary of
the Treasury (or the Secretary's delegate) which is during
the 15-day period beginning on the date of the enactment of
this Act, and ending on December 31, 2020, may be taken into
account under subsection (c)(1)(A).
``(f) Application of Credit in Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary of the Treasury (or the Secretary's
delegate) 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 of the Treasury (or the
Secretary's delegate) based on information provided by the
government of the respective possession.
``(2) Payments to other possessions.--The Secretary of the
Treasury (or the Secretary's delegate) 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 (or the Secretary's delegate) 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 of the Treasury (or the Secretary's
delegate), 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.
``(e) Regulations.--The Secretary of the Treasury (or the
Secretary's delegate) 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 Act, and
``(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
``SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
``(a) In General.--Any wages required to be paid by reason
of the Emergency Paid Sick Leave Act and the Emergency Family
and Medical Leave Expansion Act shall not be considered wages
for purposes of section 3111(a) of the Internal Revenue Code
of 1986 or compensation for purposes of section 3221(a) of
such Code.
``(b) Allowance of Credit for Hospital Insurance Taxes.--
``(1) In general.--The credit allowed by section 7001 and
the credit allowed by section 7003 shall each be increased by
the amount of the tax imposed by section 3111(b) of the
Internal Revenue Code of 1986 on qualified sick leave wages,
or qualified family leave wages, for which credit is allowed
under such section 7001 or 7003 (respectively).
``(2) Denial of double benefit.--For denial of double
benefit with respect to the credit increase under paragraph
(1), see sections 7001(e)(1) and 7003(e)(1).
``(c) Transfers to Federal Old-Age and Survivors Insurance
Trust Fund.--There are hereby appropriated to the Federal
Old-Age and Survivors Insurance Trust Fund and the Federal
Disability Insurance Trust Fund established under section 201
of the Social Security Act (42 U.S.C. 401) and the Social
Security Equivalent Benefit Account established under section
15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C.
231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this
subsection). Amounts appropriated by the preceding sentence
shall be transferred from the general fund at such times and
in such manner as to replicate to the extent possible the
transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.''.
The resolution was agreed to.
A motion to reconsider was laid on the table.
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