[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.

                          ____________________