[Congressional Record Volume 166, Number 53 (Thursday, March 19, 2020)]
[Senate]
[Pages S1833-S1859]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
By Mr. THUNE (for himself, Mr. Daines, Mr. King, Mr. Burr, Mr.
Van Hollen, Ms. Collins, Ms. Hassan, Ms. Stabenow, Ms. Sinema,
Mr. Rounds, Mr. Sasse, Mrs. Capito, Mrs. Murray, Mrs. Shaheen,
Mr. Peters, Ms. Cortez Masto, Mr. Perdue, Mr. Roberts, Mr.
Moran, Mr. Barrasso, Mr. Boozman, Mr. Brown, Mr. Whitehouse,
Mr. Cruz, Ms.
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Rosen, Mr. Cramer, Mrs. Feinstein, Mr. Hoeven, and Mr.
Merkley):
S. 3535. A bill to extend the due date for the return and payment of
Federal income taxes to July 15, 2020, for taxable year 2019; to the
Committee on Finance.
Mr. THUNE. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 3535
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tax Filing Relief for
America Act''.
SEC. 2. DEADLINES FOR TAXABLE YEAR 2019.
(a) In General.--In the case of returns for taxable year
2019, including for purposes of section 6151(a) of the
Internal Revenue Code of 1986, section 6072(a) of such Code
shall be applied--
(1) by substituting ``July'' for ``April'', and
(2) by substituting ``the seventh month'' for ``the fourth
month''.
(b) Effective Date.--Subsection (a) shall apply to all
returns required to be filed for taxable year 2019.
______
By Mr. McCONNELL (for himself, Mr. Alexander, Mr. Crapo, Mr.
Grassley, Mr. Rubio, Mr. Shelby, and Mr. Wicker):
S. 3548. A bill to provide emergency assistance and health care
response for individuals, families, and businesses affected by the 2020
coronavirus pandemic; to the Committee on Finance.
Mr. McCONNELL. Mr. President, I ask unanimous consent that the text
of the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 3548
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Coronavirus Aid, Relief, and
Economic Security Act'' or the ``CARES Act''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
DIVISION A--SMALL BUSINESS INTERRUPTION LOANS
Sec. 1101. Definitions.
Sec. 1102. 7(a) loan program.
Sec. 1103. Entrepreneurial development.
Sec. 1104. Waiver of matching funds requirement under the women's
business center program.
Sec. 1105. Loan forgiveness.
Sec. 1106. Direct appropriations.
Sec. 1107. Minority business development agency.
Sec. 1108. Waiver of prepayment penalty.
Sec. 1109. United States Treasury Program Management Authority.
DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES
TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS
Sec. 2101. 2020 recovery rebates for individuals.
Sec. 2102. Delay of certain deadlines.
Sec. 2103. Special rules for use of retirement funds.
Sec. 2104. Allowance of partial above the line deduction for charitable
contributions.
Sec. 2105. Modification of limitations on charitable contributions
during 2020.
TITLE II--BUSINESS PROVISIONS
Sec. 2201. Delay of estimated tax payments for corporations.
Sec. 2202. Delay of payment of employer payroll taxes.
Sec. 2203. Modifications for net operating losses.
Sec. 2204. Modification of limitation on losses for taxpayers other
than corporations.
Sec. 2205. Modification of credit for prior year minimum tax liability
of corporations.
Sec. 2206. Modification of limitation on business interest.
Sec. 2207. Technical amendments regarding qualified improvement
property.
Sec. 2208. Installments not to prevent credit or refund of overpayments
or increase estimated taxes.
Sec. 2209. Restoration of limitation on downward attribution of stock
ownership in applying constructive ownership rules.
DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED
STATES ECONOMY
TITLE I--ECONOMIC STABILIZATION
Sec. 3101. Short title.
Sec. 3102. Emergency relief through loans and loan guarantees.
Sec. 3103. Limitation on certain employee compensation.
Sec. 3104. Continuation of certain air service.
Sec. 3105. Reports.
Sec. 3106. Coordination with Secretary of Transportation.
Sec. 3107. Definitions.
Sec. 3108. Rule of construction.
TITLE II--AVIATION EXCISE TAXES
Sec. 3201. Suspension of certain aviation excise taxes.
DIVISION D--HEALTH CARE RESPONSE
TITLE I--HEALTH PROVISIONS
Subtitle A--Addressing Supply Shortages
PART I--Moving the Strategic National Stockpile to ASPR
Sec. 4101. Moving the strategic national stockpile to ASPR.
PART II--Medical Product Supplies
Sec. 4111. National Academies report on America's medical product
supply chain security.
Sec. 4112. Requiring the strategic national stockpile to include
certain types of medical supplies.
Sec. 4113. Treatment of respiratory protective devices as covered
countermeasures.
PART III--Mitigating Emergency Drug Shortages
Sec. 4121. Prioritize reviews of drug applications; incentives.
Sec. 4122. Additional manufacturer reporting requirements in response
to drug shortages.
Sec. 4123. GAO report on intra-agency coordination.
Sec. 4124. Report.
Sec. 4125. Safe harbor provision.
PART IV--Preventing Essential Medical Device Shortages
Sec. 4131. Discontinuance or interruption in the production of medical
devices.
Sec. 4132. GAO report on intra-agency coordination.
PART V--Emergency Use of Laboratory Developed Tests
Sec. 4141. Emergency use of laboratory developed tests.
Subtitle B--Access to Health Care for COVID-19 Patients
PART I--Coverage of Testing and Preventive Services
Sec. 4201. Coverage of diagnostic testing for COVID-19.
Sec. 4202. Pricing of diagnostic testing.
Sec. 4203. Rapid coverage of preventive services and vaccines for
coronavirus.
PART II--Support for Health Care Providers
Sec. 4211. Supplemental awards for health centers.
Sec. 4212. Allowing permanent direct hire of NDMS health care
professionals.
Sec. 4213. Telehealth network and telehealth resource centers grant
programs.
Sec. 4214. Rural health care services outreach, rural health network
development, and small health care provider quality
improvement grant programs.
Sec. 4215. United States Public Health Service Modernization.
Sec. 4216. Limitation on liability for volunteer health care
professionals during covid-19 emergency response.
PART III--Miscellaneous Provisions
Sec. 4221. Confidentiality and disclosure of records relating to
substance use disorder.
Sec. 4222. Nutrition services.
Sec. 4223. Guidance on protected health information.
Sec. 4224. Reauthorization of healthy start program.
Subtitle C--Innovation
Sec. 4301. Removing the cap on OTA.
Sec. 4302. Extending the priority review program for agents that
present national security threats.
Sec. 4303. Priority zoonotic animal drugs.
Subtitle D--Finance Committee
Sec. 4401. Exemption for telehealth services.
Sec. 4402. Inclusion of certain over-the-counter medical products as
qualified medical expenses.
Sec. 4403. Treatment of direct primary care service arrangements.
Sec. 4404. Increasing Medicare telehealth flexibilities during
emergency period.
Sec. 4405. Enhancing Medicare telehealth services for Federally
qualified health centers and rural health clinics during
emergency period.
Sec. 4406. Temporary waiver of requirement for face-to-face visits
between home dialysis patients and physicians.
Sec. 4407. Improving care planning for Medicare home health services.
Sec. 4408. Adjustment of sequestration.
Sec. 4409. Medicare hospital inpatient prospective payment system add-
on payment for covid-19 patients during emergency period.
Sec. 4410. Revising payment rates for durable medical equipment under
the Medicare program through duration of emergency
period.
Sec. 4411. Providing home and community-based services in acute care
hospitals.
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Sec. 4412. Treatment of technology-enabled collaborative learning and
capacity building models as medical assistance.
Sec. 4413. Encouraging the development and use of DISARM antimicrobial
drugs.
Sec. 4414. Novel medical products.
TITLE II--EDUCATION PROVISIONS
Sec. 4501. Short title.
Sec. 4502. Definitions.
Sec. 4503. Campus-based aid waivers.
Sec. 4504. Use of supplemental educational opportunity grants for
emergency aid.
Sec. 4505. Federal work-study during a qualifying emergency.
Sec. 4506. Adjustment of subsidized loan usage limits.
Sec. 4507. Exclusion from Federal Pell Grant duration limit.
Sec. 4508. Institutional refunds and Federal student loan flexibility.
Sec. 4509. Satisfactory progress.
Sec. 4510. Continuing education at affected foreign institutions.
Sec. 4511. National emergency educational waivers.
Sec. 4512. HBCU Capital financing.
Sec. 4513. Temporary relief for federal student loan borrowers.
Sec. 4514. Provisions related to the Corporation for National and
Community Service.
Sec. 4515. Workforce response activities.
Sec. 4516. Technical amendments.
TITLE III--LABOR PROVISIONS
Sec. 4601. Limitation on paid leave.
Sec. 4602. Emergency Paid Sick Leave Act Limitation.
Sec. 4603. Regulatory Authorities under the Emergency Paid Sick Leave
Act.
Sec. 4604. Unemployment insurance.
Sec. 4605. OMB Waiver of Paid Family and Paid Sick Leave.
Sec. 4606. Paid leave for rehired employees.
Sec. 4607. Advance refunding of credits.
DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS
Sec. 5001. Non-applicability of restrictions on ESF during national
emergency.
DIVISION F--BUDGETARY PROVISIONS
Sec. 6001. Emergency designation.
DIVISION A--SMALL BUSINESS INTERRUPTION LOANS
SEC. 1101. DEFINITIONS.
In this division--
(1) the terms ``Administration'' and ``Administrator'' mean
the Small Business Administration and the Administrator
thereof; and
(2) the term ``small business concern'' has the meaning
given the term in section 3 of the Small Business Act (15
U.S.C. 632).
SEC. 1102. 7(A) LOAN PROGRAM.
(a) Definition of Covered Period.--In this section, the
term ``covered period'' means the period beginning on March
1, 2020 and ending on December 31, 2020.
(b) Increased Eligibility for Certain Small Businesses and
Organizations.--
(1) In general.--During the covered period, any business
concern, private nonprofit organization, or public nonprofit
organization which employs not more than 500 employees shall
be eligible to receive a loan made under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)), in addition to small
business concerns.
(2) Exclusion of nonprofits receiving medicaid
expenditures.--Paragraph (1) shall not apply to a nonprofit
entity eligible for payment for items or services furnished
under a State plan under title XIX of the Social Security Act
(42 U.S.C. 1396 et seq.) or under a waiver of such plan.
(c) Maximum Loan Amount.--During the covered period, with
respect to any loan guaranteed under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)) for which an
application is approved or pending approval on or after the
date of enactment of this Act, the maximum loan amount shall
be the lesser of--
(1) the product obtained by multiplying--
(A) the average total monthly payments by the applicant for
payroll, mortgage payments, rent payments, and payments on
any other debt obligations incurred during the 1 year period
before the date on which the loan is made, except that, in
the case of an applicant that is seasonal employer, as
determined by the Administrator, the average total monthly
payments for payroll shall be for the period beginning March
1, 2019 and ending June 30, 2019; by
(B) 4; or
(2) $10,000,000.
(d) Allowable Uses of Program Loans.--
(1) In general.--During the covered period, a recipient of
a loan made under section 7(a) of the Small Business Act (15
U.S.C. 636(a)) (including a recipient of assistance under the
Community Advantage Pilot Program of the Administration) may,
in addition to the allowable uses of such a loan, use the
proceeds of the loan for--
(A) payroll support, including paid sick, medical, or
family leave, and costs related to the continuation of group
health care benefits during those periods of leave;
(B) employee salaries;
(C) mortgage payments;
(D) rent (including rent under a lease agreement);
(E) utilities; and
(F) any other debt obligations that were incurred before
the covered period.
(2) Delegated authority.--
(A) In general.--For purposes of making loans for the
purposes described in paragraph (1), a lender under section
7(a) of the Small Business Act (15 U.S.C. 636(a)) shall be
considered to have delegated authority to make and approve
loans under such section 7(a) based on an evaluation of the
eligibility of the borrower.
(B) Considerations.--In evaluating the eligibility of a
borrower for a loan under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)) with the terms described in this
subsection and subsection (c), a lender shall only consider
whether the borrower--
(i) was in operation on March 1, 2020; and
(ii) had employees for whom the borrower paid salaries and
payroll taxes.
(3) Limitation.--A borrower that receives assistance under
section 7(b)(2) of the Small Business Act (15 U.S.C.
636(b)(2)) related to COVID-19 for purposes of paying payroll
and providing payroll support shall not be eligible for a
loan described in paragraph (1) for the same purpose.
(e) Fee Waiver for 7(a) Loans.--During the covered period,
with respect to each loan guaranteed under section 7(a) of
the Small Business Act (15 U.S.C. 636(a))--
(1) in lieu of the fee otherwise applicable under section
7(a)(23)(A) of the Small Business Act (15 U.S.C.
636(a)(23)(A)), the Administrator shall collect no fee or
reduce fees to the maximum extent possible; and
(2) for which the application is approved on or after the
date of enactment of this Act, the Administrator shall, in
lieu of the fee otherwise applicable under section
7(a)(18)(A) of the Small Business Act (15 U.S.C.
636(a)(18)(A)), collect no fee or reduce fees to the maximum
extent possible.
(f) Guarantee Amount for 7(a) Loans.--
(1) In general.--Section 7(a)(2)(A) of the Small Business
Act (15 U.S.C. 636(a)(2)(A)) is amended by striking ``equal
to--'' and all that follows through the end of the
subparagraph and inserting ``equal to 100 percent of the
balance of the financing outstanding at the time of
disbursement of the loan.''.
(2) Prospective repeal.--Effective on January 1, 2021,
section 7(a)(2)(A) of the Small Business Act (15 U.S.C.
636(a)(2)(A)) is amended by striking ``equal to 100 percent
of the balance of financing outstanding at the time of
disbursement of the loan'' and inserting ``equal to--
``(i) 75 percent of the balance of the financing
outstanding at the time of disbursement of the loan, if such
balance exceeds $150,000; or
``(ii) 85 percent of the balance of the financing
outstanding at the time of disbursement of the loan, if such
balance is less than or equal to $150,000.''.
(g) Deferment of 7(a) Loans.--
(1) Definitions .--
(A) Eligible borrower.--The term ``eligible borrower''
means--
(i) a small business concern; or
(ii) an organization made eligible by subsection (b) of
this section for a loan under section 7(a) of the Small
Business Act (15 U.S.C. 636(a)).
(B) Impacted borrower.--
(i) In general.--In this subsection, the term ``impacted
borrower'' means an eligible borrower that--
(I) is in operation on March 1, 2020; and
(II) has an application for a loan made under section 7(a)
of the Small Business Act (15 U.S.C. 636(a)) that is approved
or pending approval on or after the date of enactment of this
Act.
(ii) Presumption.--For purposes of this subsection, an
impacted borrower is presumed to have been adversely impacted
by COVID-19.
(2) Deferral.--During the covered period, the Administrator
shall--
(A) consider each eligible borrower that applies for a loan
under section 7(a) of the Small Business Act (15 U.S.C.
636(a)) to be an impacted borrower; and
(B) require lenders under such section 7(a) to provide
complete payment deferment relief for impacted borrowers with
loans guaranteed under such section 7(a) for a period of not
more than 1 year.
(3) Secondary market.--During the covered period, with
respect to a loan made under 7(a) of the Small Business Act
(15 U.S.C. 636(a)) that is sold on the secondary market, if
an investor declines to approve a deferral requested by a
lender under paragraph (2), the Administrator shall exercise
the authority to purchase the loan so that the impacted
borrower may receive a deferral for a period of not more than
1 year.
(4) Guidance.--Not later than 30 days after the date of
enactment of this Act, the Administrator shall provide
guidance to lenders under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)) on the deferment process described in
this subsection.
(h) Commitments for 7(a) Loans.--During the covered
period--
(1) there shall be no limitation on the commitments for
general business loans authorized under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)); and
(2) the amount authorized for commitments for such loans
under the heading ``business loans program account'' under
the heading ``Small Business Administration'' under title V
of the Consolidated Appropriations Act, 2020 (Public Law 116-
93; 133 Stat. 2475) shall not apply.
(i) Express Loans.--
(1) In general.--Section 7(a)(31)(D) of the Small Business
Act (15 U.S.C. 636(a)(31)(D)) is
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amended by striking ``$350,000'' and inserting
``$1,000,000''.
(2) Prospective repeal.--Effective on January 1, 2021,
section 7(a)(31)(D) of the Small Business Act (15 U.S.C.
636(a)(31)(D)) is amended by striking ``$1,000,000'' and
inserting ``$350,000''.
SEC. 1103. ENTREPRENEURIAL DEVELOPMENT.
(a) Definitions.--In this section--
(1) the term ``covered small business concern'' means a
small business concern that is located in an area that is
substantially affected by the COVID-19;
(2) the term ``resource partner'' means--
(A) a small business development center; and
(B) a women's business center;
(3) the term ``small business development center'' has the
meaning given the term in section 3 of the Small Business Act
(15 U.S.C. 632);
(4) the term ``substantially affected by COVID-19'' means,
with respect to a covered small business concern, that the
covered small business concern has experienced--
(A) supply chain disruptions, including changes in--
(i) quantity and lead time, including the number of
shipments of components and delays in shipments;
(ii) quality, including shortages in supply for quality
control reasons; and
(iii) technology, including a compromised payment network;
(B) staffing challenges;
(C) a decrease in sales or customers; or
(D) shuttered businesses; and
(5) the term ``women's business center'' means a women's
business center described in section 29 of the Small Business
Act (15 U.S.C. 656).
(b) Education, Training, and Advising Grants.--
(1) In general.--The Administration may provide financial
assistance in the form of grants to resource partners to
provide education, training, and advising to covered small
business concerns.
(2) Use of funds.--Grants under this subsection shall be
used for the education, training, and advising of covered
small business concerns and their employees on--
(A) accessing and applying for resources provided by the
Administration and other Federal resources relating to access
to capital and business resiliency;
(B) the hazards and prevention of the transmission and
communication of COVID-19 and other communicable diseases;
(C) the potential effects of COVID-19 on the supply chains,
distribution, and sale of products of covered small business
concerns and the mitigation of those effects;
(D) the management and practice of telework to reduce
possible transmission of COVID-19;
(E) the management and practice of remote customer service
by electronic or other means;
(F) the risks of and mitigation of cyber threats in remote
customer service or telework practices;
(G) the mitigation of the effects of reduced travel or
outside activities on covered small business concerns during
COVID-19 or similar occurrences; and
(H) any other relevant business practices necessary to
mitigate the economic effects of COVID-19 or similar
occurrences.
(3) Grant determination.--
(A) Small business development centers.--The Administration
shall award 80 percent of funds authorized to carry out this
subsection to small business development centers, which shall
be awarded pursuant to a formula jointly developed,
negotiated, and agreed upon, with full participation of both
parties, between the association formed under section
21(a)(3)(A) of the Small Business Act (15 U.S.C.
648(a)(3)(A)) and the Administration.
(B) Women's business centers.--The Administration shall
award 20 percent of funds authorized to carry out this
subsection to women's business centers, which shall be
awarded pursuant to a process established by the
Administration in consultation with recipients of assistance.
(C) No matching funds required.--Matching funds shall not
be required for any grant under this subsection.
(4) Goals and metrics.--
(A) In general.--Goals and metrics for the funds made
available under this subsection shall be jointly developed,
negotiated, and agreed upon, with full participation of both
parties, between the resource partners and the Administrator,
which shall--
(i) take into consideration the extent of the circumstances
relating to the spread of COVID-19, or similar occurrences,
that affect covered small business concerns located in the
areas covered by the resource partner, particularly in rural
areas or economically distressed areas;
(ii) generally follow the use of funds outlined in
paragraph (2), but shall not restrict the activities of
resource partners in responding to unique situations; and
(iii) encourage resource partners to develop and provide
services to covered small business concerns.
(B) Public availability.--The Administrator shall make
publicly available the methodology by which the Administrator
and resource partners jointly develop the metrics and goals
described in subparagraph (A).
(c) Resource Partner Association Grants.--
(1) In general.--The Administrator may provide grants to an
association or associations representing resource partners to
establish a centralized hub for COVID-19 information, which
shall include--
(A) an online platform that consolidates resources and
information available across multiple Federal agencies for
small business concerns related to COVID-19; and
(B) a training program to educate resource partner
counselors on the resources and information described in
subparagraph (A).
(2) Goals and metrics.--Goals and metrics for the funds
made available under this subsection shall be jointly
developed, negotiated, and agreed upon, with full
participation of both parties, between the association or
associations receiving a grant under this subsection and the
Administrator.
(d) Report.--Not later than 6 months after the date of
enactment of this Act, and annually thereafter, the
Administrator shall submit to the Committee on Small Business
and Entrepreneurship of the Senate and the Committee on Small
Business of the House of Representatives a report--
(1) that describes, with respect to the initial year
covered by the report--
(A) the programs and services developed and provided by the
Administration and resource partners under subsection (b);
(B) the initial efforts to provide those services under
subsection (b); and
(C) the online platform and training developed and provided
by the Administration and the association or associations
under subsection (c); and
(2) that describes, with respect to the subsequent years
covered by the report--
(A) with respect to the grant program under subsection
(b)--
(i) the efforts of the Administrator and resource partners
to develop services to assist covered small business
concerns;
(ii) the challenges faced by owners of covered small
business concerns in accessing services provided by the
Administration and resource partners;
(iii) the number of unique covered small business concerns
that were served by the Administration and resource partners;
and
(iv) other relevant outcome performance data with respect
to covered small business concerns, including the number of
employees affected, the effect on sales, the disruptions of
supply chains, and the efforts made by the Administration and
resource partners to mitigate these effects; and
(B) with respect to the grant program under subsection
(c)--
(i) the efforts of the Administrator and the association or
associations to develop and evolve an online resource for
small business concerns; and
(ii) the efforts of the Administrator and the association
or associations to develop a training program for resource
partner counselors, including the number of counselors
trained.
SEC. 1104. WAIVER OF MATCHING FUNDS REQUIREMENT UNDER THE
WOMEN'S BUSINESS CENTER PROGRAM.
During the 3-month period beginning on the date of
enactment of this Act, the requirement relating to obtaining
cash contributions from non-Federal sources under section
29(c)(1) of the Small Business Act (15 U.S.C. 656(c)(1)) is
waived for any recipient of assistance under such section 29.
SEC. 1105. LOAN FORGIVENESS.
(a) Definitions.--In this section--
(1) the term ``covered 7(a) loan'' means a loan guaranteed
under section 7(a) of the Small Business Act (15 U.S.C.
636(a)) that is made during the covered period;
(2) the term ``covered period'' means the period beginning
on March 1, 2020 and ending on June 30, 2020;
(3) the term ``eligible recipient'' means the recipient of
a covered 7(a) loan; and
(4) the term ``payroll costs'' shall not include--
(A) the compensation of an individual employee in excess of
$33,333 during the covered period;
(B) qualified sick leave wages for which a credit is
allowed under section 7001 of the Families First Coronavirus
Response Act; or
(C) qualified family leave wages for which a credit is
allowed under section 7003 of the Families First Coronavirus
Response Act.
(b) Forgiveness.--An eligible recipient shall be eligible
for forgiveness of indebtedness on a covered 7(a) loan in an
amount equal to the cost of maintaining payroll continuity
during the covered period.
(c) Treatment of Amounts Forgiven.--
(1) In general.--Amounts which have been forgiven under
this section shall be considered canceled indebtedness by
lenders authorized under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)).
(2) For purposes of redemption of guarantees.--For purposes
of the redemption of a guarantee by the lender for a covered
7(a) loan, amounts which are forgiven under this section
shall be treated as a default, in accordance with the
procedures that are otherwise applicable to a default on a
loan guaranteed under section 7(a) of the Small Business Act
(15 U.S.C. 636(a)).
(d) Limits on Amount of Forgiveness.--
(1) In general.--The amount of loan forgiveness under this
section for an eligible recipient shall not exceed the sum
of--
(A) the total payroll costs incurred by the eligible
recipient during the covered period; and
(B) the amount of payments made during the covered period
on debt obligations that were incurred before the covered
period.
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(2) Reduction based on reduction in number of employees.--
(A) In general.--The amount of loan forgiveness under this
section shall be reduced by the percentage equal to the
difference obtained by subtracting--
(i) the quotient obtained by dividing--
(I) the average number of full-time equivalent employees
per month employed by the eligible recipient during the
covered period; by
(II)(aa) the average number of full time equivalent
employees per month employed by the eligible recipient during
the period beginning on March 1, 2019 and ending on June 30,
2019; or
(bb) in the case of an eligible recipient that is seasonal
employer, as determined by the Administrator, the average
number of full-time equivalent employees per month employed
by the eligible recipient during the period beginning on
March 1, 2019 and ending on June 30, 2019; from
(ii) 1.
(B) Calculation of average number of employees.--The
average number of full-time equivalent employees shall be
determined by calculating the average number of employees for
each pay period falling within a month.
(3) Reduction relating to compensation.--The amount of loan
forgiveness under this section shall also be reduced by the
amount of any reduction in excess of 25 percent of
compensation in the most recent full quarter in which the
employee was paid in compensation during the covered period
of any employee who was compensated--
(A) in an amount less than $33,333 during the period
beginning on March 1, 2019 and ending on June 30, 2019; or
(B) not more than $100,000 on annualized basis during 2019.
(4) Exception for tipped workers.--An eligible recipient
with tipped employees described in section 3(m)(2)(A) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) may
receive forgiveness for additional wages paid to those
employees.
(e) Application.--An eligible recipient seeking loan
forgiveness under this section shall submit to the lender
that originated the covered 7(a) loan an application, which
shall include documentation verifying the number of full-time
equivalent employees on payroll and pay rates for the periods
described in subsection (d), including--
(1) payroll tax filings reported to the Internal Revenue
Service;
(2) State income, payroll, and unemployment insurance
filings;
(3) financial statements verifying payment on debt
obligations incurred before the covered period; and
(4) any other documentation the Administrator determines
necessary.
(f) Certification.--An eligible recipient receiving loan
forgiveness under this section shall make a good faith
certification that the uncertainty of current economic
conditions justifies the loan request to support the ongoing
operations of the borrower, and acknowledges that funds will
be used to retain workers and maintain payroll.
(g) Prohibition on Forgiveness Without Documentation.--No
eligible recipient shall receive forgiveness under this
section without submitting to the lender that originated the
covered 7(a) loan the documentation required under subsection
(e).
(h) Decision.--Not later than 15 days after the date on
which a lender receives an application for loan forgiveness
under this section from an eligible recipient, the lender
shall issue a decision on the an application.
(i) Taxability.--Canceled indebtedness under this section
shall be excluded from gross income for purposes of the
Internal Revenue Code of 1986.
(j) Rule of Construction.--The cancellation of indebtedness
on a covered 7(a) loan under this section shall not otherwise
modify the terms and conditions of the covered 7(a) loan.
(k) Regulations.--Not later than 30 days after the date of
enactment of this Act, the Administrator shall issue guidance
and regulations implementing this section.
SEC. 1106. DIRECT APPROPRIATIONS.
(a) In General.--There is appropriated, out of amounts in
the Treasury not otherwise appropriated, for the fiscal year
ending September 30, 2020, to remain available until
September 30, 2021, for additional amounts--
(1) $299,400,000,000 under the heading ``Small Business
Administration--Business Loans Program Account'' for the cost
of guaranteed loans as authorized under section 7(a) of the
Small Business Act (15 U.S.C. 636(a));
(2) $300,000,000 under the heading ``Small Business
Administration--Salaries and Expenses'' for salaries and
expenses of the Administration;
(3) $25,000,000 under the heading ``Small Business
Administration--Office of Inspector General'' for necessary
expenses of the Office of Inspector General of the
Administration in carrying out the provisions of the
Inspector General Act of 1978 (5 U.S.C. App.);
(4) $265,000,000 under the heading ``Small Business
Administration--Entrepreneurial Development Programs'', of
which--
(A) $240,000,000 shall be for carrying section 1103(b) of
this Act; and
(B) $25,000,000 shall be for carrying out section 1103(c)
of this Act; and
(5) $10,000,000 under the heading ``Department of
Commerce--Minority Business Development Agency'' for minority
business centers of the Minority Business Development Agency
to provide technical assistance to small business concerns.
(b) Reports.--Not later than 180 days after the date of
enactment of this Act, the Administrator shall submit to the
Committee on Appropriations of the Senate and the Committee
on Appropriations of the House of Representatives a detailed
expenditure plan for using the amounts appropriated under
subsection (a).
SEC. 1107. MINORITY BUSINESS DEVELOPMENT AGENCY.
(a) Definitions.--In this section--
(1) the term ``Agency'' means the Minority Business
Development Agency of the Department of Commerce;
(2) the term ``covered small business concern'' means a
small business concern (as defined in section 3 of the Small
Business Act (15 U.S.C. 632) that is located in an area that
is substantially affected by the COVID-19;
(3) the term ``minority business center'' means a Business
Center of the Agency; and
(4) the term ``substantially affected by COVID-19'' means,
with respect to a covered small business concern, that the
covered small business concern has experienced--
(A) supply chain disruptions, including changes in--
(i) quantity and lead time, including the number of
shipments of components and delays in shipments;
(ii) quality, including shortages in supply for quality
control reasons; and
(iii) technology, including a compromised payment network;
(B) staffing challenges;
(C) a decrease in sales or customers; or
(D) shuttered businesses.
(b) Education, Training, and Advising Grants.--
(1) In general.--The Agency may provide financial
assistance in the form of grants to minority business centers
to provide education, training, and advising to covered small
business concerns.
(2) Use of funds.--Grants under this section shall be used
for the education, training, and advising of covered small
business concerns and their employees on--
(A) accessing and applying for resources provided by the
Agency and other Federal resources relating to access to
capital and business resiliency;
(B) the hazards and prevention of the transmission and
communication of COVID-19 and other communicable diseases;
(C) the potential effects of COVID-19 on the supply chains,
distribution, and sale of products of covered small business
concerns and the mitigation of those effects;
(D) the management and practice of telework to reduce
possible transmission of COVID-19;
(E) the management and practice of remote customer service
by electronic or other means;
(F) the risks of and mitigation of cyber threats in remote
customer service or telework practices;
(G) the mitigation of the effects of reduced travel or
outside activities on covered small business concerns during
COVID-19 or similar occurrences; and
(H) any other relevant business practices necessary to
mitigate the economic effects of COVID-19 or similar
occurrences.
(3) No matching funds required.--Matching funds shall not
be required for any grant under this section.
(4) Goals and metrics.--
(A) In general.--Goals and metrics for the funds made
available under this section shall be jointly developed,
negotiated, and agreed upon, with full participation of both
parties, between the minority business centers and the
Agency, which shall--
(i) take into consideration the extent of the circumstances
relating to the spread of COVID-19, or similar occurrences,
that affect covered small business concerns located in the
areas covered by the minority business centers, particularly
in rural areas or economically distressed areas;
(ii) generally follow the use of funds outlined in
paragraph (2), but shall not restrict the activities of
minority business centers in responding to unique situations;
and
(iii) encourage minority business centers to develop and
provide services to covered small business concerns.
(B) Public availability.--The Agency shall make publicly
available the methodology by which the Agency and minority
business centers jointly develop the metrics and goals
described in subparagraph (A).
(5) Authorization of appropriations.--There is authorized
to be appropriated $10,000,000 to carry out this section, to
remain available until expended.
SEC. 1108. WAIVER OF PREPAYMENT PENALTY.
Notwithstanding any other provision of law, for a loan made
under the authority under this division or an amendment made
by this division, there shall be no prepayment penalty for
any payment on the loan made on or before December 31, 2020.
SEC. 1109. UNITED STATES TREASURY PROGRAM MANAGEMENT
AUTHORITY.
(a) Authority to Include Additional Financial
Institutions.--The Department of the Treasury, in
consultation with the Administration and the other Federal
financial regulatory agencies (as defined in section 313(r)
of title 31, United States Code), shall establish criteria
for insured depository institutions (as defined in section 3
of the Federal Deposit Insurance Act (12 U.S.C. 1813)) and
other specialized lenders, that do not already participate in
lending under programs of the Administration, to participate
in a small business interruption loans program to provide
loans under section 7(a) of the Small
[[Page S1838]]
Business Act (15 U.S.C. 636(a)) in accordance with this
section until the date on which the national emergency
declared by the President under the National Emergencies Act
(50 U.S.C. 1601 et seq.) with respect to the Coronavirus
Disease 2019 (COVID-19) expires.
(b) Criteria.--Due to exigent circumstances, the
eligibility criteria that would otherwise be applicable a
loan made under section 7(a) of the Small Business Act (15
U.S.C. 636(a)) shall not apply to a loan made under this
section.
(c) Safety and Soundness.--An insured depository
institution (as defined in section 3 of the Federal Deposit
Insurance Act (12 U.S.C. 1813)) or other specialized lender
may only participate in the program established under this
section if participation does not affect the safety and
soundness of the institution or lender.
(d) Additional Regulations.--The Secretary of the Treasury,
in consultation with the Administrator, shall issue
regulations and guidance in order to direct additional
lenders under this section and establish additional terms
that set out compensation, underwriting standards, interest
rates, maturity, and other relevant terms and conditions.
(e) Program Administration.--Under the infrastructure of
the Department of the Treasury and with guidance from the
Secretary of the Treasury, the Administration shall
administer the program established under this section until
the date on which the national emergency declared by the
President under the National Emergencies Act (50 U.S.C. 1601
et seq.) with respect to the Coronavirus Disease 2019 (COVID-
19) expires.
DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES
TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS
SEC. 2101. 2020 RECOVERY REBATES FOR INDIVIDUALS.
(a) In General.--Subchapter B of chapter 65 of subtitle F
of the Internal Revenue Code of 1986 is amended by inserting
after section 6427 the following new section:
``SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS.
``(a) In General.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by
subtitle A for the first taxable year beginning in 2020 an
amount equal to the lesser of--
``(1) net income tax liability, or
``(2) $1,200 ($2,400 in the case of a joint return).
``(b) Special Rules.--
``(1) In general.--In the case of a taxpayer described in
paragraph (2)--
``(A) the amount determined under subsection (a) shall not
be less than $600 ($1,200 in the case of a joint return), and
``(B) the amount determined under subsection (a) (after the
application of subparagraph (A)) shall be increased by the
product of $500 multiplied by the number of qualifying
children (within the meaning of section 24(c)) of the
taxpayer.
``(2) Taxpayer described.--A taxpayer is described in this
paragraph if the taxpayer--
``(A) has qualifying income of at least $2,500, or
``(B) has--
``(i) net income tax liability which is greater than zero,
and
``(ii) gross income which is greater than the basic
standard deduction.
``(c) Treatment of Credit.--The credit allowed by
subsection (a) shall be treated as allowed by subpart C of
part IV of subchapter A of chapter 1.
``(d) Limitation Based on Adjusted Gross Income.--The
amount of the credit allowed by subsection (a) (determined
without regard to this subsection and subsection (f)) shall
be reduced (but not below zero) by 5 percent of so much of
the taxpayer's adjusted gross income as exceeds $75,000
($150,000 in the case of a joint return).
``(e) Definitions.--For purposes of this section--
``(1) Qualifying income.--The term `qualifying income'
means--
``(A) earned income,
``(B) social security benefits (within the meaning of
section 86(d)), and
``(C) any compensation or pension received under chapter
11, chapter 13, or chapter 15 of title 38, United States
Code.
``(2) Net income tax liability.--The term `net income tax
liability' means the excess of--
``(A) the sum of the taxpayer's regular tax liability
(within the meaning of section 26(b)) and the tax imposed by
section 55 for the taxable year, over
``(B) the credits allowed by part IV (other than section 24
and subpart C thereof) of subchapter A of chapter 1.
``(3) Eligible individual.--The term `eligible individual'
means any individual other than--
``(A) any nonresident alien individual,
``(B) any individual with respect to whom a deduction under
section 151 is allowable to another taxpayer for a taxable
year beginning in the calendar year in which the individual's
taxable year begins, and
``(C) an estate or trust.
``(4) Earned income.--The term `earned income' has the
meaning set forth in section 32(c)(2) except that such term
shall not include net earnings from self-employment which are
not taken into account in computing taxable income.
``(5) Basic standard deduction.--The term `basic standard
deduction' shall have the same meaning as when used in
section 63 (as modified by subsection (c)(7) of such
section).
``(f) Coordination With Advance Refunds of Credit.--
``(1) In general.--The amount of credit which would (but
for this paragraph) be allowable under this section shall be
reduced (but not below zero) by the aggregate refunds and
credits made or allowed to the taxpayer under subsection (g).
Any failure to so reduce the credit shall be treated as
arising out of a mathematical or clerical error and assessed
according to section 6213(b)(1).
``(2) Joint returns.--In the case of a refund or credit
made or allowed under subsection (g) with respect to a joint
return, half of such refund or credit shall be treated as
having been made or allowed to each individual filing such
return.
``(g) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraph (5), each
individual who was an eligible individual for such
individual's first taxable year beginning in 2018 shall be
treated as having made a payment against the tax imposed by
chapter 1 for such first taxable year in an amount equal to
the advance refund amount for such taxable year.
``(2) Advance refund amount.--For purposes of paragraph
(1), the advance refund amount is the amount that would have
been allowed as a credit under this section for such first
taxable year if this section (other than subsection (f) and
this subsection) had applied to such taxable year.
``(3) Timing of payments.--The Secretary shall, subject to
the provisions of this title, refund or credit any
overpayment attributable to this section as rapidly as
possible. No refund or credit shall be made or allowed under
this subsection after December 31, 2020.
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this section.
``(5) Alternate taxable year.--In the case of an individual
who, at the time of any determination made pursuant to
paragraph (3), has not filed a tax return for the year
described in paragraph (1), the Secretary may apply such
paragraph by substituting `2019' for `2018'.
``(h) Identification Number Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) to an eligible individual who does not include
on the return of tax for the taxable year--
``(A) such individual's valid identification number,
``(B) in the case of a joint return, the valid
identification number of such individual's spouse, and
``(C) in the case of any qualifying child taken into
account under subsection (b)(1)(B), the valid identification
number of such qualifying child.
``(2) Valid identification number.--
``(A) In general.--For purposes of paragraph (1), the term
`valid identification number' means a social security number
(as such term is defined in section 24(h)(7)).
``(B) Adoption taxpayer identification number.--For
purposes of paragraph (1)(C), in the case of a qualifying
child who is adopted, the term `valid identification number'
shall include the adoption taxpayer identification number of
such child.
``(i) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section.''.
(b) Administrative Amendments.--
(1) Definition of deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 is amended by striking ``and
36B, 168(k)(4)'' and inserting ``36B, and 6428''.
(2) Mathematical or clerical error authority.--Section
6213(g)(2)(L) of such Code is amended by striking ``or 32''
and inserting ``32, or 6428''.
(c) Treatment of Possessions.--
(1) Payments to possessions.--
(A) Mirror code possession.--The Secretary of the Treasury
shall pay to each possession of the United States which has a
mirror code tax system amounts equal to the loss (if any) to
that possession by reason of the amendments made by this
section. Such amounts shall be determined by the Secretary of
the Treasury based on information provided by the government
of the respective possession.
(B) Other possessions.--The Secretary of the Treasury shall
pay to each possession of the United States which does not
have a mirror code tax system amounts estimated by the
Secretary of the Treasury as being equal to the aggregate
benefits (if any) that would have been provided to residents
of such possession by reason of the amendments made by this
section if a mirror code tax system had been in effect in
such possession. The preceding sentence shall not apply
unless the respective possession has a plan, which has been
approved by the Secretary of the Treasury, under which such
possession will promptly distribute such payments to its
residents.
(2) Coordination with credit allowed against united states
income taxes.--No credit shall be allowed against United
States income taxes under section 6428 of the Internal
Revenue Code of 1986 (as added by this section) to any
person--
(A) to whom a credit is allowed against taxes imposed by
the possession by reason of the amendments made by this
section, or
(B) who is eligible for a payment under a plan described in
paragraph (1)(B).
[[Page S1839]]
(3) Definitions and special rules.--
(A) Possession of the united states.--For purposes of this
subsection, the term ``possession of the United States''
includes the Commonwealth of Puerto Rico and the Commonwealth
of the Northern Mariana Islands.
(B) Mirror code tax system.--For purposes of this
subsection, the term ``mirror code tax system'' means, with
respect to any possession of the United States, the income
tax system of such possession if the income tax liability of
the residents of such possession under such system is
determined by reference to the income tax laws of the United
States as if such possession were the United States.
(C) 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.
(d) Exception From Treasury Offset Program.--Any credit or
refund allowed or made to any individual by reason of section
6428 of the Internal Revenue Code of 1986 (as added by this
section) or by reason of subsection (c) of this section shall
not be subject to reduction or offset pursuant to--
(1) section 3716 or 3720A of title 31, United States Code,
or
(2) subsection (d), (e), or (f) of section 6402 of the
Internal Revenue Code of 1986.
(e) Appropriations to Carry Out Rebates.--
(1) In general.--Immediately upon the enactment of this
Act, the following sums are appropriated, out of any money in
the Treasury not otherwise appropriated, for the fiscal year
ending September 30, 2020:
(A) Department of the treasury.--
(i) For an additional amount for ``Department of the
Treasury--Bureau of the Fiscal Service--Salaries and
Expenses'', $78,650,000, to remain available until September
30, 2021.
(ii) For an additional amount for ``Department of the
Treasury--Internal Revenue Service--Taxpayer Services'',
$70,200,000, to remain available until September 30, 2021.
(iii) For an additional amount for ``Department of the
Treasury--Internal Revenue Service--Operations Support'',
$209,600,000, to remain available until September 30, 2021.
(B) Social security administration.--For an additional
amount for ``Social Security Administration--Limitation on
Administrative Expenses'', $38,000,000, to remain available
until September 30, 2020.
(2) Reports.--No later than 15 days after enactment of this
Act, the Secretary of the Treasury shall submit a plan to the
Committees on Appropriations of the House of Representatives
and the Senate detailing the expected use of the funds
provided by paragraph (1)(A). Beginning 90 days after
enactment of this Act, the Secretary of the Treasury shall
submit a quarterly report to the Committees on Appropriations
of the House of Representatives and the Senate detailing the
actual expenditure of funds provided by paragraph (1)(A) and
the expected expenditure of such funds in the subsequent
quarter.
(f) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``6428,'' after
``54B(h),''.
(2) The table of sections for subchapter B of chapter 65 of
subtitle F of the Internal Revenue Code of 1986 is amended by
inserting after the item relating to section 6427 the
following:
``Sec. 6428. 2020 Recovery Rebates for individuals.''.
SEC. 2102. DELAY OF CERTAIN DEADLINES.
(a) Filing Deadlines for 2019.--
(1) In general.--In the case of returns for taxable year
2019, including for purposes of section 6151(a) of the
Internal Revenue Code of 1986, section 6072(a) of such Code
shall be applied--
(A) by substituting ``July'' for ``April'', and
(B) by substituting ``the seventh month'' for ``the fourth
month''.
(2) Effective date.--Paragraph (1) shall apply to all
returns required to be filed for taxable year 2019.
(b) Estimated Tax Payments for Individuals.--
(1) In general.--In the case of an individual, the due date
for any required installment under section 6654 of the
Internal Revenue Code of 1986 which (but for the application
of this section) would be due during the applicable period
shall not be due before October 15, 2020, and all such
installments shall be treated as one installment due on such
date. 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
subsection.
(2) Applicable period.--For purposes of this subsection,
the applicable period is the period beginning on the date of
the enactment of this Act and ending before October 15, 2020.
SEC. 2103. SPECIAL RULES FOR USE OF RETIREMENT FUNDS.
(a) Tax-favored Withdrawals From Retirement Plans.--
(1) In general.--Section 72(t) of the Internal Revenue Code
of 1986 shall not apply to any coronavirus-related
distribution.
(2) Aggregate dollar limitation.--
(A) In general.--For purposes of this subsection, the
aggregate amount of distributions received by an individual
which may be treated as coronavirus-related distributions for
any taxable year shall not exceed $100,000.
(B) Treatment of plan distributions.--If a distribution to
an individual would (without regard to subparagraph (A)) be a
coronavirus-related distribution, a plan shall not be treated
as violating any requirement of the Internal Revenue Code of
1986 merely because the plan treats such distribution as a
coronavirus-related distribution, unless the aggregate amount
of such distributions from all plans maintained by the
employer (and any member of any controlled group which
includes the employer) to such individual exceeds $100,000.
(C) Controlled group.--For purposes of subparagraph (B),
the term ``controlled group'' means any group treated as a
single employer under subsection (b), (c), (m), or (o) of
section 414 of the Internal Revenue Code of 1986.
(3) Amount distributed may be repaid.--
(A) In general.--Any individual who receives a coronavirus-
related distribution may, at any time during the 3-year
period beginning on the day after the date on which such
distribution was received, make 1 or more contributions in an
aggregate amount not to exceed the amount of such
distribution to an eligible retirement plan of which such
individual is a beneficiary and to which a rollover
contribution of such distribution could be made under section
402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of
the Internal Revenue Code of 1986, as the case may be.
(B) Treatment of repayments of distributions from eligible
retirement plans other than iras.--For purposes of the
Internal Revenue Code of 1986, if a contribution is made
pursuant to subparagraph (A) with respect to a coronavirus-
related distribution from an eligible retirement plan other
than an individual retirement plan, then the taxpayer shall,
to the extent of the amount of the contribution, be treated
as having received the coronavirus-related distribution in an
eligible rollover distribution (as defined in section
402(c)(4) of such Code) and as having transferred the amount
to the eligible retirement plan in a direct trustee to
trustee transfer within 60 days of the distribution.
(C) Treatment of repayments of distributions from iras.--
For purposes of the Internal Revenue Code of 1986, if a
contribution is made pursuant to subparagraph (A) with
respect to a coronavirus-related distribution from an
individual retirement plan (as defined by section 7701(a)(37)
of such Code), then, to the extent of the amount of the
contribution, the coronavirus-related distribution shall be
treated as a distribution described in section 408(d)(3) of
such Code and as having been transferred to the eligible
retirement plan in a direct trustee to trustee transfer
within 60 days of the distribution.
(4) Definitions.--For purposes of this subsection--
(A) Coronavirus-related distribution.--Except as provided
in paragraph (2), the term ``coronavirus-related
distribution'' means any distribution from an eligible
retirement plan made--
(i) on or after the date of the enactment of this Act and
before December 31, 2020,
(ii) to an individual--
(I) who is diagnosed with the virus SARS-CoV-2 or with
coronavirus disease 2019 (COVID-19) by a test approved by the
Centers for Disease Control and Prevention,
(II) whose spouse or dependent (as defined in section 152
of the Internal Revenue Code of 1986) is diagnosed with such
virus or disease by such a test, or
(III) who experiences adverse financial consequences as a
result of being quarantined, being furloughed or laid off or
having work hours reduced due to such virus or disease, being
unable to work due to lack of child care due to such virus or
disease, closing or reducing hours of a business owned or
operated by the individual due to such virus or disease, or
other factors as determined by the Secretary of the Treasury
(or the Secretary's delegate).
(B) Eligible retirement plan.--The term ``eligible
retirement plan'' has the meaning given such term by section
402(c)(8)(B) of the Internal Revenue Code of 1986.
(5) Income inclusion spread over 3-year period.--
(A) In general.--In the case of any coronavirus-related
distribution, unless the taxpayer elects not to have this
paragraph apply for any taxable year, any amount required to
be included in gross income for such taxable year shall be so
included ratably over the 3-taxable-year period beginning
with such taxable year.
(B) Special rule.--For purposes of subparagraph (A), rules
similar to the rules of subparagraph (E) of section
408A(d)(3) of the Internal Revenue Code of 1986 shall apply.
(6) Special rules.--
(A) Exemption of distributions from trustee to trustee
transfer and withholding rules.--For purposes of sections
401(a)(31), 402(f), and 3405 of the Internal Revenue Code of
1986, coronavirus-related distributions shall not be treated
as eligible rollover distributions.
(B) Coronavirus-related distributions treated as meeting
plan distribution requirements.--For purposes of the Internal
Revenue Code of 1986, a coronavirus-related distribution
shall be treated as meeting the requirements of sections
401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and
457(d)(1)(A) of such Code.
(b) Loans From Qualified Plans.--
(1) Increase in limit on loans not treated as
distributions.--In the case of any loan from a qualified
employer plan (as defined
[[Page S1840]]
under section 72(p)(4) of the Internal Revenue Code of 1986)
to a qualified individual made during the 180-day period
beginning on the date of the enactment of this Act--
(A) clause (i) of section 72(p)(2)(A) of such Code shall be
applied by substituting ``$100,000'' for ``$50,000'', and
(B) clause (ii) of such section shall be applied by
substituting ``the present value of the nonforfeitable
accrued benefit of the employee under the plan'' for ``one-
half of the present value of the nonforfeitable accrued
benefit of the employee under the plan''.
(2) Delay of repayment.--In the case of a qualified
individual with an outstanding loan (on or after the date of
the enactment of this Act) from a qualified employer plan (as
defined in section 72(p)(4) of the Internal Revenue Code of
1986)--
(A) if the due date pursuant to subparagraph (B) or (C) of
section 72(p)(2) of such Code for any repayment with respect
to such loan occurs during the period beginning on the date
of the enactment of this Act and ending on December 31, 2020,
such due date shall be delayed for 1 year (or, if later,
until the date which is 180 days after the date of the
enactment of this Act),
(B) any subsequent repayments with respect to any such loan
shall be appropriately adjusted to reflect the delay in the
due date under subparagraph (A) and any interest accruing
during such delay, and
(C) in determining the 5-year period and the term of a loan
under subparagraph (B) or (C) of section 72(p)(2) of such
Code, the period described in subparagraph (A) of this
paragraph shall be disregarded.
(3) Qualified individual.--For purposes of this subsection,
the term ``qualified individual'' means any individual who is
described in subsection (a)(4)(A)(ii).
(c) Provisions Relating to Plan Amendments.--
(1) In general.--If this subsection applies to any
amendment to any plan or annuity contract, such plan or
contract shall be treated as being operated in accordance
with the terms of the plan during the period described in
paragraph (2)(B)(i).
(2) Amendments to which subsection applies.--
(A) In general.--This subsection shall apply to any
amendment to any plan or annuity contract which is made--
(i) pursuant to any provision of this section, or pursuant
to any regulation issued by the Secretary of the Treasury or
the Secretary of Labor (or the delegate of either such
Secretary) under any provision of this section, and
(ii) on or before the last day of the first plan year
beginning on or after January 1, 2020, or such later date as
the Secretary of the Treasury (or the Secretary's delegate)
may prescribe.
In the case of a governmental plan (as defined in section
414(d) of the Internal Revenue Code of 1986), clause (ii)
shall be applied by substituting the date which is 2 years
after the date otherwise applied under clause (ii).
(B) Conditions.--This subsection shall not apply to any
amendment unless--
(i) during the period--
(I) beginning on the date that this section or the
regulation described in subparagraph (A)(i) takes effect (or
in the case of a plan or contract amendment not required by
this section or such regulation, the effective date specified
by the plan), and
(II) ending on the date described in subparagraph (A)(ii)
(or, if earlier, the date the plan or contract amendment is
adopted),
the plan or contract is operated as if such plan or contract
amendment were in effect, and
(ii) such plan or contract amendment applies retroactively
for such period.
SEC. 2104. ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR
CHARITABLE CONTRIBUTIONS.
(a) In General.--Section 62(a) of the Internal Revenue Code
of 1986 is amended by inserting after paragraph (21) the
following new paragraph:
``(22) Charitable contributions.--In the case of taxable
years beginning in 2020, the amount (not to exceed $300) of
qualified charitable contributions made by an eligible
taxpayer during the taxable year .''.
(b) Definitions.--Section 62 of such Code is amended by
adding at the end the following new subsection:
``(f) Definitions Relating to Qualified Charitable
Contributions.--For purposes of subsection (a)(22)--
``(1) Eligible taxpayer.--The term `eligible taxpayer'
means any individual who does not elect to itemize
deductions.
``(2) Qualified charitable contributions.--The term
`qualified charitable contribution' means a charitable
contribution (as defined in section 170(c))--
``(A) which is made in cash,
``(B) for which a deduction is allowable under section 170
(determined without regard to subsection (b) thereof), and
``(C) which is--
``(i) made to an organization described in section
170(b)(1)(A), and
``(ii) not--
``(I) to an organization described in section 509(a)(3), or
``(II) for the establishment of a new, or maintenance of an
existing, donor advised fund (as defined in section
4966(d)(2)).
Such term shall not include any amount which is treated as a
charitable contribution made in such taxable year under
subsection (b)(1)(G) or (d)(1) of section 170.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2019.
SEC. 2105. MODIFICATION OF LIMITATIONS ON CHARITABLE
CONTRIBUTIONS DURING 2020.
(a) Temporary Suspension of Limitations on Certain Cash
Contributions.--
(1) In general.--Except as otherwise provided in paragraph
(2), qualified contributions shall be disregarded in applying
subsections (b) and (d) of section 170 of the Internal
Revenue Code of 1986.
(2) Treatment of excess contributions.--For purposes of
section 170 of the Internal Revenue Code of 1986--
(A) Individuals.--In the case of an individual--
(i) Limitation.--Any qualified contribution shall be
allowed as a deduction only to the extent that the aggregate
of such contributions does not exceed the excess of the
taxpayer's contribution base (as defined in subparagraph (H)
of section 170(b)(1) of such Code) over the amount of all
other charitable contributions allowed under section
170(b)(1) of such Code.
(ii) Carryover.--If the aggregate amount of qualified
contributions made in the contribution year (within the
meaning of section 170(d)(1) of such Code) exceeds the
limitation of clause (i), such excess shall be added to the
excess described in section 170(b)(1)(G)(ii).
(B) Corporations.--In the case of a corporation--
(i) Limitation.--Any qualified contribution shall be
allowed as a deduction only to the extent that the aggregate
of such contributions does not exceed the excess of 25
percent of the taxpayer's taxable income (as determined under
paragraph (2) of section 170(b) of such Code) over the amount
of all other charitable contributions allowed under such
paragraph.
(ii) Carryover.--If the aggregate amount of qualified
contributions made in the contribution year (within the
meaning of section 170(d)(2) of such Code) exceeds the
limitation of clause (i), such excess shall be appropriately
taken into account under section 170(d)(2) subject to the
limitations thereof.
(3) Qualified contributions.--
(A) In general.--For purposes of this subsection, the term
``qualified contribution'' means any charitable contribution
(as defined in section 170(c) of the Internal Revenue Code of
1986) if--
(i) such contribution is paid in cash during calendar year
2020 to an organization described in section 170(b)(1)(A) of
such Code, and
(ii) the taxpayer has elected the application of this
section with respect to such contribution.
(B) Exception.--Such term shall not include a contribution
by a donor if the contribution is--
(i) to an organization described in section 509(a)(3) of
the Internal Revenue Code of 1986, or
(ii) for the establishment of a new, or maintenance of an
existing, donor advised fund (as defined in section
4966(d)(2) of such Code).
(C) Application of election to partnerships and s
corporations.--In the case of a partnership or S corporation,
the election under subparagraph (A)(ii) shall be made
separately by each partner or shareholder.
(b) Increase in Limits on Contributions of Food
Inventory.--In the case of any charitable contribution of
food during 2020 to which section 170(e)(3)(C) of the
Internal Revenue Code of 1986 applies, subclauses (I) and
(II) of clause (ii) thereof shall each be applied by
substituting ``25 percent'' for ``15 percent.''
(c) Effective Date.--This section shall apply to taxable
years ending after December 31, 2019.
TITLE II--BUSINESS PROVISIONS
SEC. 2201. DELAY OF ESTIMATED TAX PAYMENTS FOR CORPORATIONS.
(a) In General.--In the case of a corporation, the due date
for any required installment under section 6655 of the
Internal Revenue Code of 1986 which (but for the application
of this section) would be due during the applicable period
shall not be due before October 15, 2020, and all such
installments shall be treated as one installment due on such
date. 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.
(b) Applicable Period.--For purposes of this section, the
applicable period is the period beginning on the date of the
enactment of this Act and ending before October 15, 2020.
SEC. 2202. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES.
(a) In General.--
(1) Taxes.--Notwithstanding any other provision of law, the
payment for applicable employment taxes for the payroll tax
deferral period shall not be due before the applicable date.
(2) Deposits.--Notwithstanding section 6302 of the Internal
Revenue Code of 1986, an employer shall be treated as having
timely made all deposits of applicable employment taxes that
are required to be made (without regard to this section) for
such taxes during the payroll tax deferral period if all such
deposits are made not later than the applicable date.
(3) Exception.--This subsection shall not apply to any
taxpayer if such taxpayer has had indebtedness forgiven under
section 1105
[[Page S1841]]
of this Act with respect to a loan under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)).
(b) SECA.--
(1) In general.--Notwithstanding any other provision of
law, the payment for 50 percent of the taxes imposed under
section 1401(a) of the Internal Revenue Code of 1986 for the
payroll tax deferral period shall not be due before the
applicable date.
(2) Estimated taxes.--For purposes of applying section 6654
of the Internal Revenue Code of 1986 to any taxable year
which includes any part of the payroll tax deferral period,
50 percent of the of the taxes imposed under section 1401(a)
of such Code for the payroll tax deferral period shall not be
treated as taxes to which such section 6654 applies.
(c) Definitions.--For purposes of this section--
(1) Applicable employment taxes.--The term ``applicable
employment taxes'' means the following:
(A) The taxes imposed under section 3111(a) of the Internal
Revenue Code of 1986.
(B) So much of the taxes imposed under section 3211(a) of
such Code as are attributable to the rate in effect under
section 3111(a) of such Code.
(C) So much of the taxes imposed under section 3221(a) of
such Code as are attributable to the rate in effect under
section 3111(a) of such Code.
(2) Payroll tax deferral period.--The term ``payroll tax
deferral period'' means the period beginning on the date of
the enactment of this Act and ending before January 1, 2021.
(3) Applicable date.--The term ``applicable date'' means--
(A) December 31, 2021, with respect to 50 percent of the
amounts to which subsection (a) or (b), as the case may be,
apply, and
(B) December 31, 2022, with respect to the remaining such
amounts.
(d) Trust Funds Held Harmless.--There are hereby
appropriated (out of any money in the Treasury not otherwise
appropriated) for each fiscal year 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))
an amount equal to the reduction in the transfers to such
fund for such fiscal year by reason of this section. 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 had such amendments not been
enacted.
(e) Regulatory Authority.--The Secretary of the Treasury
(or the Secretary's delegate) shall issue such regulations or
other guidance as necessary to carry out the purposes of this
section.
SEC. 2203. MODIFICATIONS FOR NET OPERATING LOSSES.
(a) Temporary Repeal of Taxable Income Limitation.--
(1) In general.--The first sentence of section 172(a) of
the Internal Revenue Code of 1986 is amended by striking ``an
amount equal to'' and all that follows and inserting ``an
amount equal to--
``(1) in the case of a taxable year beginning before
January 1, 2021, the aggregate of the net operating loss
carryovers to such year, plus the net operating loss
carrybacks to such year, and
``(2) in the case of a taxable year beginning after
December 31, 2020, the sum of--
``(A) the aggregate amount of net operating losses arising
in taxable years beginning before January 1, 2018, carried to
such taxable year, plus
``(B) the lesser of--
``(i) the aggregate amount of net operating losses arising
in taxable years beginning after December 31, 2017, carried
to such taxable year, or
``(ii) 80 percent of the excess (if any) of--
``(I) taxable income computed without regard to the
deductions under this section and sections 199A and 250, over
``(II) the amount determined under subparagraph (A).''.
(2) Conforming amendments.--
(A) Section 172(b)(2)(C) of such Code is amended to read as
follows:
``(C) for taxable years beginning after December 31, 2020,
be reduced by 20 percent of the excess (if any) described in
subsection (a)(2)(B)(ii) for such taxable year.''.
(B) Section 172(d)(6)(C) of such Code is amended by
striking ``subsection (a)(2)'' and inserting ``subsection
(a)(2)(B)(ii)(I)''.
(C) Section 860E(a)(3)(B) of such Code is amended by
striking all that follows ``for purposes of'' and inserting
``subsection (a)(2)(B)(ii)(I) and the second sentence of
subsection (b)(2) of section 172.''.
(b) Modification of Rules Relating to Carrybacks.--
(1) In general.--Section 172(b)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
``(D) Special rule for losses arising in 2018, 2019, and
2020.--
``(i) In general.--In the case of any net operating loss
arising in a taxable year beginning after December 31, 2017,
and before January 1, 2020--
``(I) such loss shall be a net operating loss carryback to
each of the 5 taxable years preceding the taxable year of
such loss, and
``(II) subparagraphs (B) and (C)(i) shall not apply.
``(ii) Special rules for reit's.--For purposes of this
subparagraph--
``(I) In general.--A net operating loss for a REIT year
shall not be a net operating loss carryback to any taxable
year preceding the taxable year of such loss.
``(II) Special rule.--In the case of any net operating loss
for a taxable year which is not a REIT year, such loss shall
not be carried back to any taxable year which is a REIT year.
``(III) REIT year.--For purposes of this subparagraph, the
term `REIT year' means any taxable year for which the
provisions of part II of subchapter M (relating to real
estate investment trusts) apply to the taxpayer.
``(iii) Election.--A taxpayer may elect not to have clause
(i) apply for any taxable year. Such election shall be made
in such manner as prescribed by the Secretary and shall be
made--
``(I) in the case of any election relating to a net
operating loss arising in a taxable year beginning in 2018 or
2019, by the due date (including extensions of time) for
filing the taxpayer's return for the first taxable year
ending after the date of the enactment of this subparagraph,
and
``(II) in the case of any election relating to a net
operating loss arising in a taxable year beginning in 2020,
by the due date (including extensions of time) for such
taxable year.
Such election, once made for any taxable year, shall be
irrevocable for such taxable year.''.
(2) Conforming amendment.--Section 170(b)(1)(A) of such
Code, as amended by subsection (c)(2), is amended by striking
``and (C)(i)'' and inserting ``, (C)(i), and (D)''.
(c) Technical Amendment Relating to Section 13302 of Public
Law 115-97.--
(1) Section 13302(e) of Public Law 115-97 is amended to
read as follows:
``(e) Effective Dates.--
``(1) Net operating loss limitation.--The amendments made
by subsections (a) and (d)(2) shall apply to--
``(A) taxable years beginning after December 31, 2017, and
``(B) taxable years beginning on or before December 31,
2017, to which net operating losses arising in taxable years
beginning after December 31, 2017, are carried.
``(2) Carryforwards and carrybacks.--The amendments made by
subsections (b), (c), and (d)(1) shall apply to net operating
losses arising in taxable years beginning after December 31,
2017.''.
(2) Section 172(b)(1)(A) of the Internal Revenue Code of
1986 is amended to read as follows:
``(A) General rule.--A net operating loss for any taxable
year--
``(i) shall be a net operating loss carryback to the extent
provided in subparagraphs (B) and (C)(i), and
``(ii) except as provided in subparagraph (C)(ii), shall be
a net operating loss carryover--
``(I) in the case of a net operating loss arising in a
taxable year beginning before January 1, 2018, to each of the
20 taxable years following the taxable year of the loss, and
``(II) in the case of a net operating loss arising in a
taxable year beginning after December 31, 2017, to each
taxable year following the taxable year of the loss.''.
(d) Effective Dates.--
(1) Net operating loss limitation.--The amendments made by
subsection (a) shall apply--
(A) to taxable years beginning after December 31, 2017, and
(B) taxable years beginning on or before December 31, 2017,
to which net operating losses arising in taxable years
beginning after December 31, 2017, are carried.
(2) Carryforwards and carrybacks.--The amendment made by
subsection (b) shall apply to net operating losses arising in
taxable years beginning after December 31, 2017.
(3) Technical amendments.--The amendments made by
subsection (c) shall take effect as if included in the
provisions of Public Law 115-97 to which they relate.
(4) Special rule.--In the case of a net operating loss
arising in a taxable year beginning before January 1, 2018,
and ending after December 31, 2017--
(A) an application under section 6411(a) of the Internal
Revenue Code of 1986 with respect to the carryback of such
net operating loss shall not fail to be treated as timely
filed if filed not later than the date which is 120 days
after the date of the enactment of this Act, and
(B) an election to--
(i) forgo any carryback of such net operating loss,
(ii) reduce any period to which such net operating loss may
be carried back, or
(iii) revoke any election made under section 172(b) to
forgo any carryback of such net operating loss,
shall not fail to be treated as timely made if made not later
than the date which is 120 days after the date of the
enactment of this Act.
SEC. 2204. MODIFICATION OF LIMITATION ON LOSSES FOR TAXPAYERS
OTHER THAN CORPORATIONS.
(a) In General.--Section 461(l)(1) of the Internal Revenue
Code of 1986 is amended by striking ``December 31, 2017'' and
inserting ``December 31, 2020''.
(b) Technical Amendments Relating to Section 11012 of
Public Law 115-97.--
(1) Section 461(l)(2) of the Internal Revenue Code of 1986
is amended by striking ``a net
[[Page S1842]]
operating loss carryover to the following taxable year under
section 172'' and inserting ``a net operating loss for the
taxable year for purposes of determining any net operating
loss carryover under section 172(b) for subsequent taxable
years''.
(2) Section 461(l)(3)(A) of such Code is amended--
(A) in clause (i), by inserting ``and without regard to any
deduction allowable under section 172 or 199A'' after ``under
paragraph (1)'', and
(B) by adding at the end the following flush sentence:
``Such excess shall be determined without regard to any
deductions, gross income, or gains attributable to any trade
or business of performing services as an employee.''.
(3) Section 461(l)(3) of such Code is amended by
redesignating subparagraph (B) as subparagraph (C) and by
inserting after subparagraph (A) the following new
subparagraph:
``(B) Treatment of capital gains and losses.--
``(i) Losses.--Deductions for losses from sales or
exchanges of capital assets shall not be taken into account
under subparagraph (A)(i).
``(ii) Gains.--The amount of gains from sales or exchanges
of capital assets taken into account under subparagraph
(A)(ii) shall not exceed the lesser of--
``(I) the capital gain net income determined by taking into
account only gains and losses attributable to a trade or
business, or
``(II) the capital gain net income.''.
(c) Effective Dates.--
(1) In general.--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31,
2017.
(2) Technical amendments.--The amendments made by
subsection (b) shall take effect as if included in the
provisions of Public Law 115-97 to which they relate.
SEC. 2205. MODIFICATION OF CREDIT FOR PRIOR YEAR MINIMUM TAX
LIABILITY OF CORPORATIONS.
(a) In General.--Section 53(e) of the Internal Revenue Code
of 1986 is amended to read as follows:
``(e) Credit Treated as Refundable for Certain Taxpayers.--
In the case of the first taxable year of a corporation
beginning in 2018--
``(1) subsection (c) shall not apply, and
``(2) for purposes of this title (other than this section),
the credit allowed by reason of this subsection shall be
treated as allowed under subpart C (and not this subpart).''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2017.
SEC. 2206. MODIFICATION OF LIMITATION ON BUSINESS INTEREST.
(a) In General.--Section 163(j) of the Internal Revenue
Code of 1986 is amended by redesignating paragraph (10) as
paragraph (11) and by inserting after paragraph (9) the
following new paragraph:
``(10) Special rule for taxable years beginning in 2019 and
2020.--
``(A) In general.--In the case of any taxable year
beginning in 2019 or 2020, paragraph (1)(B) shall be applied
by substituting `50 percent' for `30 percent'.
``(B) Election to use 2019 income for taxable years
beginning in 2020.--
``(i) In general.--Subject to clause (ii), in the case of
any taxable year beginning in 2020, the taxpayer may elect to
apply this subsection by substituting the adjusted taxable
income of the taxpayer for the last taxable year beginning in
2019 for the adjusted taxable income for such taxable year.
``(ii) Special rule for short taxable years.--No election
may be made under clause (i) with respect to any taxable year
beginning in 2020 if such taxable year is a short taxable
year.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2018.
SEC. 2207. TECHNICAL AMENDMENTS REGARDING QUALIFIED
IMPROVEMENT PROPERTY.
(a) In General.--Section 168 of the Internal Revenue Code
of 1986 is amended--
(1) in subsection (e)--
(A) in paragraph (3)(E), by striking ``and'' at the end of
clause (v), by striking the period at the end of clause (vi)
and inserting ``, and'', and by adding at the end the
following new clause:
``(vii) any qualified improvement property.'', and
(B) in paragraph (6)(A), by inserting ``made by the
taxpayer'' after ``any improvement'', and
(2) in the table contained in subsection (g)(3)(B)--
(A) by striking the item relating to subparagraph (D)(v),
and
(B) by inserting after the item relating to subparagraph
(E)(vi) the following new item:
``(E)(vii)......................................................20''.
(b) Effective Date.--The amendments made by this section
shall take effect as if included in section 13204 of Public
Law 115-97.
SEC. 2208. INSTALLMENTS NOT TO PREVENT CREDIT OR REFUND OF
OVERPAYMENTS OR INCREASE ESTIMATED TAXES.
(a) In General.--Section 965(h) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
``(7) Installments not to prevent credit or refund of
overpayments or increase estimated taxes.--If an election is
made under paragraph (1) to pay the net tax liability under
this section in installments--
``(A) no installment of such net tax liability shall--
``(i) in the case of a request for credit or refund, be
taken into account as a liability for purposes of determining
whether an overpayment exists for purposes of section 6402
before the date on which such installment is due, or
``(ii) for purposes of sections 6425, 6654, and 6655, be
treated as a tax imposed by section 1, section 11, or
subchapter L of chapter 1, and
``(B) the first sentence of section 6403 shall not apply
with respect to any such installment.''.
(b) Limitation on Payment of Interest.--In the case of the
portion of any overpayment which exists by reason of the
application of section 965(h)(7) of the Internal Revenue Code
of 1986 (as added by this section)--
(1) if credit or refund of such portion is made on or
before the date which is 45 days after the date of the
enactment of this Act, no interest shall be allowed or paid
under section 6611 of such Code with respect to such portion;
and
(2) if credit or refund of such portion is made after the
date which is 45 days after the date of the enactment of this
Act, no interest shall be allowed or paid under section 6611
of such Code with respect to such portion for any period
before the date of the enactment of this Act.
(c) Effective Date.--The amendment made by subsection (a)
shall take effect as if included in section 14103 of Public
Law 115-97.
SEC. 2209. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION
OF STOCK OWNERSHIP IN APPLYING CONSTRUCTIVE
OWNERSHIP RULES.
(a) In General.--Section 958(b) of the Internal Revenue
Code of 1986 is amended--
(1) by inserting after paragraph (3) the following:
``(4) Subparagraphs (A), (B), and (C) of section 318(a)(3)
shall not be applied so as to consider a United States person
as owning stock which is owned by a person who is not a
United States person.'', and
(2) by striking ``Paragraph (1)'' in the last sentence and
inserting ``Paragraphs (1) and (4)''.
(b) Foreign Controlled United States Shareholders.--Subpart
F of part III of subchapter N of chapter 1 of such Code is
amended by inserting after section 951A the following new
section:
``SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN
CONTROLLED UNITED STATES SHAREHOLDERS.
``(a) In General.--In the case of any foreign controlled
United States shareholder of a foreign controlled foreign
corporation--
``(1) this subpart (other than sections 951A, 951(b), 957,
and 965) shall be applied with respect to such shareholder
(separately from, and in addition to, the application of this
subpart without regard to this section)--
``(A) by substituting `foreign controlled United States
shareholder' for `United States shareholder' each place it
appears therein, and
``(B) by substituting `foreign controlled foreign
corporation' for `controlled foreign corporation' each place
it appears therein, and
``(2) sections 951A and 965 shall be applied with respect
to such shareholder--
``(A) by treating each reference to `United States
shareholder' in such sections as including a reference to
such shareholder, and
``(B) by treating each reference to `controlled foreign
corporation' in such sections as including a reference to
such foreign controlled foreign corporation.
``(b) Foreign Controlled United States Shareholder.--For
purposes of this section, the term `foreign controlled United
States shareholder' means, with respect to any foreign
corporation, any United States person which would be a United
States shareholder with respect to such foreign corporation
if--
``(1) section 951(b) were applied by substituting `more
than 50 percent' for `10 percent or more', and
``(2) section 958(b) were applied without regard to
paragraph (4) thereof.
``(c) Foreign Controlled Foreign Corporation.--For purposes
of this section, the term `foreign controlled foreign
corporation' means a foreign corporation, other than a
controlled foreign corporation, which would be a controlled
foreign corporation if section 957(a) were applied--
``(1) by substituting `foreign controlled United States
shareholders' for `United States shareholders', and
``(2) by substituting `section 958(b) (other than paragraph
(4) thereof)' for `section 958(b)'.
``(d) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this section,
including regulations or other guidance--
``(1) to treat a foreign controlled United States
shareholder or a foreign controlled foreign corporation as a
United States shareholder or as a controlled foreign
corporation, respectively, for purposes of provisions of this
title other than this subpart, and
``(2) to prevent the avoidance of the purposes of this
section.''.
(c) Clerical Amendment.--The table of sections for subpart
F of part III of subchapter N of chapter 1 of such Code is
amended by inserting after the item relating to section 951A
the following new item:
``Sec. 951B. Amounts included in gross income of foreign controlled
United States shareholders.''.
[[Page S1843]]
(d) Effective Date.--The amendments made by this section
shall apply to--
(1) the last taxable year of foreign corporations beginning
before January 1, 2018, and each subsequent taxable year of
such foreign corporations, and
(2) taxable years of United States persons in which or with
which such taxable years of foreign corporations end.
DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED
STATES ECONOMY
TITLE I--ECONOMIC STABILIZATION
SEC. 3101. SHORT TITLE.
This title may be cited as the ``Coronavirus Economic
Stabilization Act of 2020''.
SEC. 3102. EMERGENCY RELIEF THROUGH LOANS AND LOAN
GUARANTEES.
(a) In General.--Notwithstanding any other provision of
law, to provide liquidity to eligible businesses related to
losses incurred as a direct result of coronavirus, the
Secretary is authorized to make or guarantee loans to
eligible businesses that do not, in the aggregate, exceed
$208,000,000,000 and provide the subsidy amounts necessary
for such loans and loan guarantees in accordance with the
provisions of the Federal Credit Reform Act of 1990 (2 U.S.C.
661 et seq.).
(b) Distribution of Loans and Loan Guarantees.--Loans and
loan guarantees made pursuant to subsection (a) shall be made
available to eligible business as follows:
(1) Not more than $50,000,000,000 shall be available for
passenger air carriers.
(2) Not more than $8,000,000,000 shall be available for
cargo air carriers.
(3) Not more than $150,000,000,000 shall be available for
other eligible businesses.
(c) Loans and Loan Guarantees.--
(1) In general.--The Secretary shall review and decide on
applications for loans and loan guarantees under this section
and may enter into agreements to make or guarantee loans to
one or more obligors if the Secretary determines, in the
Secretary's discretion, that--
(A) the obligor is a eligible business for which credit is
not reasonably available at the time of the transaction;
(B) the intended obligation by the obligor is prudently
incurred; and
(C) the loan is sufficiently secured.
(2) Terms and limitations.--
(A) Forms; terms and conditions.--A loan or loan guarantee
shall be issued under this section in such form and on such
terms and conditions and contain such covenants,
representatives, warranties, and requirements (including
requirements for audits) as the Secretary determines
appropriate. Any loans made by the Secretary under this
section shall be at a rate not less than a rate determined by
the Secretary taking into consideration the current average
yield on outstanding marketable obligations of the United
States of comparable maturity.
(B) Procedures.--As soon as practicable, but in no case
later than 10 days after the date of enactment of this Act,
the Secretary shall publish procedures for application and
minimum requirements, which may be supplemented by the
Secretary in the Secretary's discretion, for the making of
loans and loan guarantees under this section.
(d) Financial Protection of Government.--
(1) In general.--To the extent feasible and practicable,
the Secretary shall ensure that the Federal Government is
compensated for the risk assumed in making loans and loan
guarantees under this section.
(2) Government participation in gains.--If an eligible
business receives a loan or loan guarantee from the Federal
Government under this section, the Secretary is authorized to
enter into contracts under which the Federal Government,
contingent on the financial success of the eligible business,
would participate in the gains of the eligible business or
its security holders through the use of such instruments as
warrants, stock options, common or preferred stock, or other
appropriate equity instruments.
(e) Deposit of Proceeds.--Amounts collected by the
Secretary under this section, including the proceeds of
investments, earnings, and interest collected, shall be
deposited as follows:
(1) Amounts collected from eligible businesses that
received loans or loan guarantees under paragraph (1) or (2)
of subsection (b) shall be deposited in the Airport and
Airway Trust Fund under section 9502 of the Internal Revenue
Code of 1986.
(2) Amounts collected from eligible businesses that
received loans or loan guarantees under paragraph (3) of
subsection (b) shall be deposited in the Treasury as
miscellaneous receipts.
(f) Administrative Expenses.--Notwithstanding any other
provision of law, the Secretary may use $100,000,000 of the
funds made available under this section to pay costs and
administrative expenses associated with the provision of
direct loans or guarantees authorized under this section.
(g) Conforming Amendment.--Section 10(a) of the Gold
Reserve Act of 1934 (31 U.S.C. 5302(a)) is amended--
(1) by striking ``and'' before ``section 3''; and
(2) by inserting ``and the Coronavirus Economic
Stabilization Act of 2020,'' before ``and for investing''.
SEC. 3103. LIMITATION ON CERTAIN EMPLOYEE COMPENSATION.
(a) In General.--The Secretary may only enter into a loan
or loan agreement under section 3102(a) with an eligible
business after the eligible business enters into a legally
binding agreement with the Secretary that, during the 2-year
period beginning March 1, 2020, and ending March 1, 2022, no
officer or employee of the eligible business whose total
compensation exceeded $425,000 in calendar year 2019 (other
than an employee whose compensation is determined through an
existing collective bargaining agreement entered into prior
to March 1, 2020)--
(1) will receive from the eligible business total
compensation which exceeds, during any 12 consecutive months
of such 2-year period, the total compensation received by the
officer or employee from the eligible business in calendar
year 2019; and
(2) will receive from the eligible business severance pay
or other benefits upon termination of employment with the
eligible business which exceeds twice the maximum total
compensation received by the officer or employee from the
eligible business in calendar year 2019.
(b) Total Compensation Defined.--In this section, the term
``total compensation'' includes salary, bonuses, awards of
stock, and other financial benefits provided by an eligible
business to an officer or employee of the eligible business.
SEC. 3104. CONTINUATION OF CERTAIN AIR SERVICE.
The Secretary of Transportation is authorized to require,
to the extent reasonable and practicable, an air carrier
receiving loans and loan guarantees under section 3102 to
maintain scheduled air transportation service as the
Secretary of Transportation deems necessary to ensure
services to any point served by that carrier before March 1,
2020. When considering whether to exercise the authority
granted by this section, the Secretary of Transportation
shall take into consideration the air transportation needs of
small and remote communities.
SEC. 3105. REPORTS.
(a) Secretary.--The Secretary shall, with respect to the
loans and loan guarantees provided under section 3102, make
such reports as are required under section 5302 or title 31,
United States Code.
(b) Government Accountability Office.--
(1) Study.--The Comptroller General of the United States
shall conduct a study on the loans and loan guarantees
provided under section 3102.
(2) Report.--Not later than 9 months after the date of
enactment of this Act, and annually thereafter through the
year succeeding the last year for which loans or loan
guarantees provided under section 3102 are in effect, the
Comptroller General shall submit to the Committee on
Transportation and Infrastructure, the Committee on
Appropriations, and the Committee on the Budget of the House
of Representatives and the Committee on Commerce, Science,
and Transportation, the Committee on Appropriations, and the
Committee on the Budget of the Senate a report on the loans
and loan guarantees provided under section 3102.
SEC. 3106. COORDINATION WITH SECRETARY OF TRANSPORTATION.
In implementing this title with respect to air carriers,
the Secretary shall coordinate with the Secretary of
Transportation.
SEC. 3107. DEFINITIONS.
In this title:
(1) Air carrier.--The term ``air carrier'' has the meaning
such term has under section 40102 of title 49, United States
Code.
(2) Coronavirus.--The term ``coronavirus'' means SARS-CoV-2
or another coronavirus with pandemic potential.
(3) Covered loss.--The term ``covered loss'' includes
losses, direct or incremental, incurred as a result of
coronavirus, as determined by the Secretary.
(4) Eligible business.--The term ``eligible business''
means--
(A) an air carrier; or
(B) a United States business that has incurred covered
losses such that the continued operations of the business are
jeopardized, as determined by the Secretary, and that has not
otherwise applied for or received economic relief in the form
of loans or loan guarantees provided under any other
provision of this Act.
(5) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury, or the designee of the Secretary of the
Treasury.
SEC. 3108. RULE OF CONSTRUCTION.
Nothing in this title shall be construed to allow the
Secretary to provide relief to eligible businesses except in
the form of secured loans and loan guarantees as provided in
this title and under terms and conditions that are in the
interest of the Federal Government.
TITLE II--AVIATION EXCISE TAXES
SEC. 3201. SUSPENSION OF CERTAIN AVIATION EXCISE TAXES.
(a) Transportation by Air.--In the case of any payment for
transportation by air (including any amount treated as paid
for transportation by air by reason of section 4261(e)(3) of
the Internal Revenue Code of 1986) during the excise tax
holiday period, no tax shall be imposed under section 4261 or
4271 of such Code. The preceding sentence shall not apply to
amounts paid for transportation on or before the date of the
enactment of this Act.
(b) Use of Kerosene in Commercial Aviation.--In the case of
kerosene used in commercial aviation (as defined in section
4083 of the Internal Revenue Code of 1986) during the excise
tax holiday period--
(1) no tax shall be imposed on such kerosene under--
(A) section 4041(c) of the Internal Revenue Code of 1986,
or
[[Page S1844]]
(B) section 4081 of such Code (other than at the rate
provided in subsection (a)(2)(B) thereof), and
(2) section 6427(l) of such Code shall be applied--
(A) by treating such use as a nontaxable use, and
(B) without regard to paragraph (4)(A)(ii) thereof.
(c) Excise Tax Holiday Period.--For purposes of section,
the term ``excise tax holiday period'' means the period
beginning after the date of the enactment of this section and
ending before January 1, 2021.
DIVISION D--HEALTH CARE RESPONSE
TITLE I--HEALTH PROVISIONS
Subtitle A--Addressing Supply Shortages
PART I--MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR
SEC. 4101. MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR.
Section 319F-2(a)(1) of the Public Health Service Act (42
U.S.C. 247d-6b(a)(1)) is amended by striking ``The Secretary,
in collaboration with the Assistant Secretary for
Preparedness and Response and the Director of the Centers for
Disease Control and Prevention, and in coordination with the
Secretary of Homeland Security (referred to in this section
as the `Homeland Security Secretary'), shall maintain'' and
inserting ``The Secretary, in collaboration with the
Assistant Secretary for Preparedness and Response, and in
coordination with the Secretary of Homeland Security
(referred to in this section as the `Homeland Security
Secretary'), shall maintain''.
PART II--MEDICAL PRODUCT SUPPLIES
SEC. 4111. NATIONAL ACADEMIES REPORT ON AMERICA'S MEDICAL
PRODUCT SUPPLY CHAIN SECURITY.
(a) In General.--Not later than 60 days after the date of
enactment of this Act, the Secretary of Health and Human
Services shall enter into an agreement with the National
Academies of Sciences, Engineering, and Medicine (referred to
in this section as the ``National Academies'') to examine,
and, in a manner that does not compromise national security,
report on, the security of the United States medical product
supply chain.
(b) Purposes.--The report developed under this section
shall--
(1) assess and evaluate the dependence of the United
States, including the private commercial sector, States, and
the Federal Government, on critical drugs and devices that
are sourced or manufactured outside of the United States,
which may include an analysis of--
(A) the supply chain of critical drugs and devices of
greatest priority to providing health care;
(B) any potential public health security or national
security risks associated with reliance on critical drugs and
devices sourced or manufactured outside of the United States,
which may include responses to previous or existing shortages
or public health emergencies, such as infectious disease
outbreaks, bioterror attacks, and other public health
threats;
(C) any existing supply chain information gaps, as
applicable; and
(D) potential economic impact of increased domestic
manufacturing; and
(2) provide recommendations, which may include a plan to
improve the resiliency of the supply chain for critical drugs
and devices as described in paragraph (1), and to address any
supply vulnerabilities or potential disruptions of such
products that would significantly affect or pose a threat to
public health security or national security, as appropriate,
which may include strategies to--
(A) promote supply chain redundancy and contingency
planning;
(B) encourage domestic manufacturing, including
consideration of economic impacts, if any;
(C) improve supply chain information gaps;
(D) improve planning considerations for medical product
supply chain capacity during public health emergencies; and
(E) promote the accessibility of such drugs and devices.
(c) Input.--In conducting the study and developing the
report under subsection (b), the National Academies shall--
(1) consider input from the Department of Health and Human
Services, the Department of Homeland Security, the Department
of Defense, the Department of Commerce, the Department of
State, the Department of Veterans Affairs, the Department of
Justice, and any other Federal agencies as appropriate; and
(2) consult with relevant stakeholders, which may include
conducting public meetings and other forms of engagement, as
appropriate, with health care providers, medical professional
societies, State-based societies, public health experts,
State and local public health departments, State medical
boards, patient groups, medical product manufacturers, health
care distributors, wholesalers and group purchasing
organizations, pharmacists, and other entities with
experience in health care and public health, as appropriate.
(d) Definitions.--In this section, the terms ``device'' and
``drug'' have the meanings given such terms in section 201 of
the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).
SEC. 4112. REQUIRING THE STRATEGIC NATIONAL STOCKPILE TO
INCLUDE CERTAIN TYPES OF MEDICAL SUPPLIES.
Section 319F-2(a)(1) of the Public Health Service Act (42
U.S.C. 247d-6b(a)(1)) is amended by inserting ``(including
personal protective equipment, ancillary medical supplies,
and other applicable supplies required for the administration
of drugs, vaccines and other biological products, medical
devices, and diagnostic tests in the stockpile)'' after
``other supplies''.
SEC. 4113. TREATMENT OF 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;
(2) in subparagraph (C), by striking the period at the end
and inserting ``; or''; and
(3) by adding at the end the following:
``(D) a respiratory protective device that is approved by
the National Institute for Occupational Safety and Health
under part 84 of title 42, Code of Federal Regulations (or
any successor regulations), and that the Secretary determines
to be a priority for use during a public health emergency
declared pursuant to section 319.''.
PART III--MITIGATING EMERGENCY DRUG SHORTAGES
SEC. 4121. PRIORITIZE REVIEWS OF DRUG APPLICATIONS;
INCENTIVES.
Section 506C(g) of the Federal Food, Drug, and Cosmetic Act
(21 U.S.C. 356c(g)) is amended--
(1) in paragraph (1), by striking ``the Secretary may'' and
inserting ``the Secretary shall, as appropriate'';
(2) in paragraph (1), by inserting ``prioritize and''
before ``expedite the review''; and
(3) in paragraph (2), by inserting ``prioritize and''
before ``expedite an inspection''.
SEC. 4122. ADDITIONAL MANUFACTURER REPORTING REQUIREMENTS IN
RESPONSE TO DRUG SHORTAGES.
(a) Expansion To Include Active Pharmaceutical
Ingredients.--Subsection (a) of section 506C of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 356c) is amended--
(1) in paragraph (1)(C), by inserting ``or any such drug
that is critical to the public health during a public health
emergency determined under section 319 of the Public Health
Service Act'' after ``during surgery''; and
(2) in the flush text at the end--
(A) by inserting ``, or a discontinuance or an interruption
in the manufacture of the active pharmaceutical ingredients
of such drug,'' before ``that is likely''; and
(B) by adding at the end the following: ``Notification
under this subsection shall include disclosure of reasons for
the discontinuation or interruption, as applicable; if an
active pharmaceutical ingredient is a reason for, or risk
factor in, such discontinuation or interruption, the source
of the active pharmaceutical ingredient and any alternative
sources for the active pharmaceutical ingredient known by the
manufacturer; whether any associated medical devices used for
preparation or administration included in the finished dosage
form is a reason for, or a risk factor in, such
discontinuation or interruption; the expected duration of the
interruption; and such other information as the Secretary may
require.''.
(b) FOIA Exemption.--Section 506C(d) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 356c(d)) is amended by
adding at the end the following: ``Information provided by a
manufacturer to the Secretary under this section shall not be
subject to disclosure under section 552 of title 5, United
States Code.''.
(c) Manufacturing Contingency Plans.--Section 506C of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356c) is
amended by adding at the end the following:
``(j) Manufacturer Contingency Plans.--Each manufacturer of
a drug described in subsection (a) or of any active
pharmaceutical ingredient or any associated medical devices
used for preparation or administration included in the
finished dosage form of such a drug, shall maintain
contingency and redundancy plans, as applicable, for each
establishment in which such drugs or active pharmaceutical
ingredients of such drugs are manufactured to help prevent or
mitigate interruptions in the supply of the drug or
ingredient.''.
(d) Annual Notification.--Section 506E of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 356e) is amended by adding
at the end the following:
``(d) Interagency Notification.--Not later than 180 days
after the date of enactment of this subsection, and every 90
days thereafter, the Secretary shall transmit a report
regarding the drugs of the current drug shortage list under
this section to the Administrator of the Centers for Medicare
& Medicaid Services.''.
(e) Reporting After Inspections.--Section 704(b) of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 374(b)) is
amended--
(1) by redesignating paragraphs (1) and (2) and
subparagraphs (A) and (B);
(2) by striking ``(b) Upon completion'' and inserting
``(b)(1) Upon completion''; and
(3) by adding at the end the following:
``(2) In carrying out this subsection with respect to any
establishment manufacturing a drug approved under subsection
(c) or (j) of section 505 for which a notification has been
submitted in accordance with section 506C is, or has been in
the last 5 years, listed on the drug shortage list under
section 506E, or that is described in section 505(j)(11)(A),
a copy of
[[Page S1845]]
the report shall be sent promptly to the appropriate offices
of the Food and Drug Administration with expertise regarding
drug shortages. Such offices shall ensure timely and
effective coordination regarding the reviews of such report
and overseeing the alignment of any feedback regarding such
report, or corrective or preventative actions, after
consideration of the systematic benefits and risks to public
health, patient safety, the drug supply and drug supply
chain, and timely patient access to such drugs.''.
(f) Effective Date.--The amendments made by this section
and section 4121 shall take effect on the date that is 180
days after the date of enactment of this Act.
SEC. 4123. GAO REPORT ON INTRA-AGENCY COORDINATION.
(a) In General.--Not later than 2 years after the date of
enactment of this Act, the Comptroller General of the United
States shall submit to the Committee on Health, Education,
Labor, and Pensions of the Senate and the Committee on Energy
and Commerce of the House of Representatives a report
examining the Food and Drug Administration's intra-agency
coordination, communication, and decision making in assessing
drug shortage risks, and taking corrective action.
(b) Content.--The report shall include--
(1) consideration of--
(A) risks associated with violations of current good
manufacturing practices;
(B) corrective and preventative actions with respect to
such violations requested by the Food and Drug
Administration;
(C) the effects of potential manufacturing slow-downs or
shut-downs on potential drug shortages, including the
discontinuance of drug manufacturing and marketing;
(D) efforts to prioritize review of applications for drugs
that the Secretary has determined under section 506E of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e) to be
in shortage; and
(E) efforts to prioritize inspections of facilities
necessary for approval of applications for drugs described in
subparagraph (D);
(2) a description of how the Food and Drug Administration
proactively coordinates strategies to mitigate the
consequences of the violations, slow-downs, and shut-downs
described in paragraph (1) across agencies; and
(3) an evaluation of changes in relevant Food and Drug
Administration practices that such agency has proposed but
not yet implemented.
SEC. 4124. REPORT.
Not later than 2 years after the date of enactment of this
Act, the Secretary of Health and Human Services, in
coordination with the Commissioner of Food and Drugs and the
Administrator of the Centers for Medicare & Medicaid
Services, shall develop and submit to the Committee on
Health, Education, Labor, and Pensions of the Senate and the
Committee on Energy and Commerce of the House of
Representatives a report containing recommendations--
(1) for market-based incentives or other appropriate
mechanisms, sufficient to encourage the manufacture of drugs
in shortage or at risk of shortage; and
(2) on how the Emerging Technology Program of the Food and
Drug Administration can help facilitate creating or upgrading
existing technologies to address drug shortage challenges and
promote modern, reliable manufacturing strategies.
SEC. 4125. SAFE HARBOR PROVISION.
(a) In General.--The Federal Food, Drug, and Cosmetic Act
is amended by inserting after section 502 (21 U.S.C. 352) the
following:
``SEC. 502A. SAFE HARBOR PROVISION.
``(a) In General.--The communication of information,
consistent with subsection (b), with respect to the use of a
drug or device authorized under section 564 provided or
distributed to a health care provider, shall not--
``(1) be a basis for treating such drug or device as
misbranded under subsection (a) or (f) of section 502, or in
violation of section 505, 515, or 564 of this Act or
subsection (a) or (k) of section 351(a)(1) of the Public
Health Service Act, as applicable; or
``(2) be treated as evidence that such drug or device is
misbranded under subsection (a) or (f) of section 502, or in
violation of section 505, 513, 515, or 564 of this Act or
subsection (a) or (k) of section 351 of the Public Health
Service Act, as applicable.
``(b) Provision of Information.--
``(1) In general.--Any information relating to a use of a
drug or device authorized under section 564, or for which a
submission under section 564 has been submitted, that--
``(A) is neither false nor misleading, when measured
objectively against the information available at the time the
statement is made;
``(B) is accompanied, as required, by an appropriate
disclaimer, as described in paragraph (2); and
``(C) is based on competent and reliable scientific
evidence, as described in subsection (c).
``(2) Disclaimers.--For purposes of paragraph (1), such
information shall be accompanied, as necessary, by an
appropriate disclaimer, including--
``(A) a statement identifying any differences between the
information and any labeling of the drug or device;
``(B) a statement identifying contradictory evidence; and
``(C) such other information as may be required by
regulation.
``(c) Competent and Reliable Scientific Evidence.--In this
section, the term `competent and reliable scientific
evidence' means evidence established through scientific
methods that are widely accepted by experts in the relevant
field and followed pursuant to a clear and well-described
protocol, as scientifically appropriate. Evidence may
constitute competent and reliable scientific evidence within
the meaning of this section--
``(1) regardless of whether it is supported by 2 adequate
and well-controlled clinical studies; and
``(2) may include--
``(A) information derived from clinical trials,
observational studies, clinical studies or bench tests that
describe performance, database reviews, registries, patient
utilization projections, and modeling techniques, and the
data, inputs, and components of such information;
``(B) information about the effects of a drug or device in
subgroups defined by demographic or other variables,
including groups defined by race, sex, risk factors, or other
variables, such as genomic features or disease severity;
``(C) information related to the emergency use
authorization, as applicable; and
``(D) information relating to the safety, effectiveness, or
benefit of a use or treatment that is authorized under
section 564 for a drug or device, including information
regarding--
``(i) health outcomes, patient or caregiver experience, or
other quality metrics; and
``(ii) the comparative effectiveness of a drug or device
relative to others products, other health care interventions,
program and quality improvement interventions, or no
intervention.
``(d) Distribution.--Information pursuant to subsection (b)
may be distributed proactively through written or oral means,
or other information platforms, to a health care provider,
payor, formulary committee, or other similar entity carrying
out responsibilities for making drug coverage, reimbursement,
or usage decisions on a population basis.
``(e) Coverage Not Excluded.--The distribution of
information that otherwise meets the requirements of this
section shall not fail to meet the requirements of subsection
(a) because the manufacturer or distributor of the drug or
device about which information is being distributed has--
``(1) knowledge that such drug or device is being used by
patients or health care practitioners in a manner not
described in any labeling of the drug or device, as
applicable; or
``(2) objective or subjective intent that such drug or
device be used in a manner inconsistent with any labeling, as
applicable, of such drug or device.
``(f) Rule of Construction.--Nothing in this section shall
be construed--
``(1) to limit communication not specifically permitted by
this section; or
``(2) to alter or expand the authority of the Secretary to
enforce the provisions of this Act, except to the extent that
the communication of information in accordance with this
section is permitted.''.
PART IV--PREVENTING ESSENTIAL MEDICAL DEVICE SHORTAGES
SEC. 4131. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION
OF MEDICAL DEVICES.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 351 et seq.) is amended by inserting after section
506I the following:
``SEC. 506J. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION
OF MEDICAL DEVICES.
``(a) In General.--A manufacturer of a device that--
``(1) is critical to public health during a public health
emergency, including devices that are life-supporting, life-
sustaining, or intended for use in emergency medical care or
during surgery; or
``(2) for which the Secretary determines that information
on potential meaningful supply disruptions of such device is
needed during, or in advance of, a public health emergency;
shall, during, or in advance of, a public health emergency
determined by the Secretary pursuant to section 319, notify
the Secretary, in accordance with subsection (b), of a
permanent discontinuance in the manufacture of the device
(except for discontinuances as a result of an approved
modification of the device) or an interruption of the
manufacture of the device that is likely to lead to a
meaningful disruption in the supply of that device in the
United States, and the reasons for such discontinuance or
interruption.
``(b) Timing.--A notice required under subsection (a) shall
be submitted to the Secretary--
``(1) at least 6 months prior to the date of the
discontinuance or interruption; or
``(2) if compliance with paragraph (1) is not possible, as
soon as practicable.
``(c) Distribution.--
``(1) Public availability.--To the maximum extent
practicable, subject to paragraph (2), the Secretary shall
distribute, through such means as the Secretary determines
appropriate, information on the discontinuance or
interruption of the manufacture of devices reported under
subsection (a) to appropriate organizations, including
physician, health provider, patient organizations, and supply
chain partners, as appropriate and applicable.
[[Page S1846]]
``(2) Public health exception.--The Secretary may choose
not to make information collected under this section publicly
available pursuant to this section if the Secretary
determines that disclosure of such information would
adversely affect the public health, such as by increasing the
possibility of unnecessary over purchase of product or other
disruption of the availability of medical products to
patients.
``(d) Confidentiality.--Nothing in this section shall be
construed as authorizing the Secretary to disclose any
information that is a trade secret or confidential
information subject to section 552(b)(4) of title 5, United
States Code, or section 1905 of title 18, United States Code.
``(e) Failure To Meet Requirements.--If a person fails to
submit information required under subsection (a) in
accordance with subsection (b)--
``(1) the Secretary shall issue a letter to such person
informing such person of such failure;
``(2) not later than 30 calendar days after the issuance of
a letter under paragraph (1), the person who receives such
letter shall submit to the Secretary a written response to
such letter setting forth the basis for noncompliance and
providing information required under subsection (a); and
``(3) not later than 45 calendar days after the issuance of
a letter under paragraph (1), the Secretary shall make such
letter and any response to such letter under paragraph (2)
available to the public on the internet website of the Food
and Drug Administration, with appropriate redactions made to
protect information described in subsection (d), except that,
if the Secretary determines that the letter under paragraph
(1) was issued in error or, after review of such response,
the person had a reasonable basis for not notifying as
required under subsection (a), the requirements of this
paragraph shall not apply.
``(f) Expedited Inspections and Reviews.--If, based on
notifications described in subsection (a) or any other
relevant information, the Secretary concludes that there is,
or is likely to be, a shortage of an device, the Secretary
shall, as appropriate--
``(1) prioritize and expedite the review of a submission
under section 513(f)(2), 515, review of a notification under
section 510(k), or 520(m) for a device that could help
mitigate or prevent such shortage; or
``(2) prioritize and expedite an inspection or reinspection
of an establishment that could help mitigate or prevent such
shortage.
``(g) Device Shortage List.--
``(1) Establishment.--The Secretary shall establish and
maintain an up-to-date list of devices that are determined by
the Secretary to be in shortage in the United States.
``(2) Contents.--For each device included on the list under
paragraph (1), the Secretary shall include the following
information:
``(A) The category or name of the device in shortage.
``(B) The name of each manufacturer of such device.
``(C) The reason for the shortage, as determined by the
Secretary, selecting from the following categories:
``(i) Requirements related to complying with good
manufacturing practices.
``(ii) Regulatory delay.
``(iii) Shortage or discontinuance of a component or part.
``(iv) Discontinuance of the manufacture of the device.
``(v) Delay in shipping of the device.
``(vi) Delay in sterilization of the device.
``(vii) Demand increase for the device.
``(D) The estimated duration of the shortage as determined
by the Secretary.
``(3) Public availability.--
``(A) In general.--Subject to subparagraphs (B) and (C),
the Secretary shall make the information in the list under
paragraph (1) publicly available.
``(B) Trade secrets and confidential information.--Nothing
in this subsection shall be construed to alter or amend
section 1905 of title 18, United States Code, or section
552(b)(4) of title 5 of such Code.
``(C) Public health exception.--The Secretary may elect not
to make information collected under this subsection publicly
available if the Secretary determines that disclosure of such
information would adversely affect the public health (such as
by increasing the possibility of hoarding or other disruption
of the availability of the device to patients).
``(h) Rule of Construction.--Nothing in this section shall
be construed to affect the authority of the Secretary on the
date of enactment of this section to expedite the review of
devices under section 515 of the Federal Food, Drug, and
Cosmetic Act, section 515B of such Act relating to the
priority review program for devices, and section 564 of such
Act relating to the emergency use authorization authorities.
``(i) Definitions.--In this section:
``(1) Device.--The term `device' means a device (as defined
in section 201(h)) that is intended for human use and is
subject to sections 510(k), 513(f)(2), 515, or 520(m).
``(2) Meaningful disruption.--The term `meaningful
disruption'--
``(A) means a change in production that is reasonably
likely to lead to a reduction in the supply of a device by a
manufacturer that is more than negligible and affects the
ability of the manufacturer to fill orders or meet expected
demand for its product;
``(B) does not include interruptions in manufacturing due
to matters such as routine maintenance or insignificant
changes in manufacturing so long as the manufacturer expects
to resume operations in a reasonable or short period of time;
and
``(C) does not include interruptions in manufacturing of
components or raw materials so long as such interruptions do
not result in a shortage of finished product and the
manufacturer expects to resume operations in a reasonable or
short period of time.
``(3) Shortage.--The term `shortage', with respect to a
device, means a period of time when the demand or projected
demand for the device within the United States exceeds the
supply of the device.''.
SEC. 4132. GAO REPORT ON INTRA-AGENCY COORDINATION.
(a) In General.--Not later than 18 months after the date of
enactment of this Act, the Comptroller General of the United
States shall submit to the Committee on Health, Education,
Labor, and Pensions of the Senate and the Committee on Energy
and Commerce of the House of Representatives a report
examining the Food and Drug Administration's intra-agency
coordination, communication, and decision-making in assessing
device shortages and risks associated with the supply of
devices, and any efforts by the Food and Drug Administration
to mitigate any device shortages or to take corrective
actions.
(b) Content.--The report shall include--
(1) consideration of--
(A) risks of creating, worsening, or extending a shortage
of a device associated with violations of current good
manufacturing practices;
(B) corrective and preventative actions with respect to
such violations requested by the Food and Drug
Administration;
(C) the effects of potential manufacturing disruptions or
shut-downs on potential device shortages, which may include
the discontinuance of device manufacturing and marketing, or
the manufacturing of device components or parts;
(D) efforts to prioritize and expedite the review of
submissions for devices that the Secretary has determined
under section 506J(g) of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 356j) to be in shortage; and
(E) efforts to prioritize inspections of facilities
necessary for approval or clearance of devices described in
subparagraph (D);
(2) a description of how the Food and Drug Administration
proactively coordinates strategies to mitigate the
consequences of the violations, slow-downs, and shut-downs
described in paragraph (1) across agencies; and
(3) an evaluation of changes in relevant Food and Drug
Administration practices that such agency has proposed but
not yet implemented.
(c) Definition.--In this section, the term ``device'' has
the meaning given such term under section 506J(i)(1) of the
Federal Food, Drug, and Cosmetic Act, as added by section
4131.
PART V--EMERGENCY USE OF LABORATORY DEVELOPED TESTS
SEC. 4141. EMERGENCY USE OF LABORATORY DEVELOPED TESTS.
(a) In General.--For the time in which the public health
emergency under section 319 of the Public Health Service Act
(42 U.S.C. 247d) related to the coronavirus (COVID-19),
declared by the Secretary of Health and Human Services
(referred to in this section as the ``Secretary'') on January
31, 2020, is in place (or such other period of time
determined by the Secretary), tests intended to diagnose
COVID-19 that are described in subsection (b) may be lawfully
marketed in accordance with this section.
(b) Criteria.--Tests described in subsection (a) may be
lawfully marketed, during the period described in such
subsection, if such test--
(1) is developed in a State that has notified the Secretary
of its intention to review tests intended to diagnose COVID-
19;
(2) is developed in a laboratory with a certificate to
conduct high-complexity testing pursuant to section 353 of
the Public Health Service Act (42 U.S.C. 263a), and the
developer of such test--
(A) is pursuing an emergency use authorization under
section 564 of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 360bbb-3) and provides updates to the Secretary on
efforts to pursue such authorization;
(B) validates such test prior to use;
(C) notifies the Secretary of the assay validation; and
(D) includes a statement together with the results of the
test that reads: ``This test was developed for use as a part
of a response to the public health emergency declared to
address the outbreak of COVID-19. This test has not been
reviewed by the Food and Drug Administration.''; or
(3) is an in vitro diagnostic test for which the developer
of such test meets all of the requirements of subparagraphs
(A) through (D) of paragraph (2) with respect to the test.
(c) Disposition of Product.--Notwithstanding the
termination of a declaration under subsection (b) of section
564 of the Federal Food, Drug, and Cosmetic Act, or a
revocation under subsection (g) of such section with respect
to a product described in subsection (a), the Secretary shall
consult with the developer of such in vitro diagnostic test
with respect to the appropriate disposition of such test to
ensure that authorization of any in vitro diagnostic test
[[Page S1847]]
under this section shall continue to be effective to provide
for continued use of such product to prevent or detect COVID-
19.
(d) In Vitro Diagnostic Test.--In this section, the term
``in vitro diagnostic test'' has the meaning given the term
``in vitro diagnostic product'' in section 809.3(a) of title
21, Code of Federal Regulations (or successor regulations).
Subtitle B--Access to Health Care for COVID-19 Patients
PART I--COVERAGE OF TESTING AND PREVENTIVE SERVICES
SEC. 4201. COVERAGE OF DIAGNOSTIC 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 (42
U.S.C. 18011(b))) 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 public health
emergency declared by the Secretary of Health and Human
Services pursuant to section 319 of the Public Health Service
Act on January 31, 2020, with respect to COVID-19, beginning
on or after the date of the enactment of this Act:
(1) An in vitro diagnostic product (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, and the administration of such an in vitro
diagnostic product, that--
(A) is approved, cleared, or authorized under section
510(k), 513, 515, or 564 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 360(k), 360c, 360e, 360bbb-3);
(B) is a clinical laboratory service performed in a
laboratory (including a public health laboratory) certified
to conduct high-complexity testing pursuant to section 353 of
the Public Health Service Act (42 U.S.C. 253a) for which the
developer has requested, or intends to request, emergency use
authorization under section 564 of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. 360bbb-3), unless and until the
emergency use authorization request under such section 564
has been denied or the developer of such test does not submit
a request under such section within a reasonable timeframe;
or
(C) is developed in a State that has notified the Secretary
of Health and Human Services of its intention to review tests
intended to diagnose COVID-19.
(2) Items and services furnished to an individual during
health care provider office 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.
SEC. 4202. PRICING OF DIAGNOSTIC TESTING.
(a) Reimbursement Rates.--A group health plan or a health
insurance issuer providing coverage of items and services
described in section 201(a) with respect to an enrollee shall
reimburse the provider of the diagnostic testing as follows:
(1) If the health plan or issuer has a negotiated rate for
such service with such provider, such negotiated rate shall
apply.
(2) If the health plan or issuer does not have a negotiated
rate for such service with such provider, such plan or issuer
shall reimburse the provider in an amount that equals the
cash price for such service as listed by the provider on a
public internet website.
(b) Requirement to Publicize Cash Price for Diagnostic
Testing for COVID-19.--
(1) In general.--Each provider of a diagnostic test for
COVID-19 shall make public the cash price for such test on a
public internet website of such provider.
(2) Civil monetary penalties.--The Secretary of Health and
Human Services may impose a civil monetary penalty on any
provider of a diagnostic test for COVID-19 that is not in
compliance with paragraph (1) and has not completed a
corrective action plan to comply with the requirements of
such paragraph, in an amount not to exceed $300 per day that
the violation is ongoing.
SEC. 4203. RAPID COVERAGE OF PREVENTIVE SERVICES AND VACCINES
FOR CORONAVIRUS.
(a) In General.--Notwithstanding 2713(b) of the Public
Health Service Act (42 U.S.C. 300gg-13), the Secretary of
Health and Human Services, the Secretary of Labor, and the
Secretary of the Treasury shall require group health plans
and health insurance issuers offering group or individual
health insurance to cover any qualifying coronavirus
preventive service, pursuant to section 2713(a) of the Public
Health Service Act (42 U.S.C. 300gg-13(a)). The requirement
described in this subsection shall take effect with respect
to a qualifying coronavirus prevention service on the
specified date described in subsection (b)(2).
(b) Definitions.--For purposes of this section:
(1) Qualifying coronavirus preventive service.--The term
``qualifying coronavirus preventive service'' means an item,
service, or immunization that is intended to prevent or
mitigate coronavirus disease 2019 and that is--
(A) an evidence-based item or service that has in effect a
rating of ``A'' or ``B'' in the current recommendations of
the United States Preventive Services Task Force; or
(B) an immunization that has in effect a recommendation
from the Advisory Committee on Immunization Practices of the
Centers for Disease Control and Prevention with respect to
the individual involved.
(2) Specified date.--The term ``specified date'' means the
date that is 15 business days after the date on which a
recommendation is made relating to the immunization as
described in such paragraph.
(3) Health insurance terms.--In this section, 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).
PART II--SUPPORT FOR HEALTH CARE PROVIDERS
SEC. 4211. SUPPLEMENTAL AWARDS FOR HEALTH CENTERS.
(a) Supplemental Awards.--Section 330(r) of the Public
Health Service Act (42 U.S.C. 254b(r)) is amended by adding
at the end the following:
``(6) Additional amounts for supplemental awards.--In
addition to any amounts made available pursuant to this
subsection, section 402A of this Act, or section 10503 of the
Patient Protection and Affordable Care Act, there is
authorized to be appropriated, and there is appropriated, out
of any monies in the Treasury not otherwise appropriated,
$1,320,000,000 for fiscal year 2020 for supplemental awards
under subsection (d) for the detection of SARS-CoV-2 or the
prevention, diagnosis, and treatment of COVID-19.''.
(b) Application of Provisions.--Amounts appropriated
pursuant to the amendment made by subsection (a) for fiscal
year 2020 shall be subject to the requirements contained in
Public Law 116-94 for funds for programs authorized under
sections 330 through 340 of the Public Health Service Act (42
U.S.C. 254 through 256).
SEC. 4212. ALLOWING PERMANENT DIRECT HIRE OF NDMS HEALTH CARE
PROFESSIONALS.
Section 2812(c)(4) of the Public Health Service Act (42
U.S.C. 300hh-11(c)(4)) is amended to read as follows:
``(4) Certain appointments.--If the Secretary determines
that the number of intermittent disaster response personnel
within the National Disaster Medical System under this
section is insufficient to address a public health emergency
or potential public health emergency, the Secretary may
appoint candidates directly to personnel positions for
intermittent disaster response within such system. The
Secretary shall provide updates on the number of vacant or
unfilled positions within such system to the congressional
committees of jurisdiction each quarter for which this
authority is in effect.''.
SEC. 4213. TELEHEALTH NETWORK AND TELEHEALTH RESOURCE CENTERS
GRANT PROGRAMS.
Section 330I of the Public Health Service Act (42 U.S.C.
254c-14) is amended--
(1) in subsection (d)--
(A) in paragraph (1)--
(i) in the matter preceding subparagraph (A), by striking
``projects to demonstrate how telehealth technologies can be
used through telehealth networks'' and inserting ``evidence-
based projects that utilize telehealth technologies through
telehealth networks'';
(ii) in subparagraph (A)--
(I) by striking ``the quality of'' and inserting ``access
to, and the quality of,''; and
(II) by inserting ``and'' after the semicolon;
(iii) by striking subparagraph (B);
(iv) by redesignating subparagraph (C) as subparagraph (B);
and
(v) in subparagraph (B), as so redesignated, by striking
``and patients and their families, for decisionmaking'' and
inserting ``, patients, and their families''; and
(B) in paragraph (2)--
(i) by striking ``demonstrate how telehealth technologies
can be used'' and inserting ``support initiatives that
utilize telehealth technologies''; and
(ii) by striking ``, to establish telehealth resource
centers'';
(2) in subsection (e), by striking ``4 years'' and
inserting ``5 years'';
(3) in subsection (f)--
(A) by striking paragraph (2);
(B) in paragraph (1)(B)--
(i) by redesignating clauses (i) through (iii) as
paragraphs (1) through (3), respectively, and adjusting the
margins accordingly;
(ii) in paragraph (3), as so redesignated by clause (i), by
redesignating subclauses (I) through (XII) as subparagraphs
(A) through (L), respectively, and adjusting the margins
accordingly; and
(iii) by striking ``(1) Telehealth network grants--'' and
all that follows through ``(B) Telehealth networks--''; and
(C) in paragraph (3)(I), as so redesignated, by inserting
``and substance use disorder'' after ``mental health'' each
place such term appears;
(4) in subsection (g)(2), by striking ``or improve'' and
inserting ``and improve'';
(5) by striking subsection (h);
(6) by redesignating subsections (i) through (p) as
subsection (h) through (o), respectively;
(7) in subsection (h), as so redesignated--
(A) in paragraph (1)--
[[Page S1848]]
(i) in subparagraph (B), by striking ``mental health,
public health, long-term care, home care, preventive'' and
inserting ``mental health care, public health services, long-
term care, home care, preventive care'';
(ii) in subparagraph (E), by inserting ``and regional''
after ``local''; and
(iii) by striking subparagraph (F); and
(B) in paragraph (2)(A), by striking ``medically
underserved areas or'' and inserting ``rural areas, medically
underserved areas, or'';
(8) in paragraph (2) of subsection (i), as so redesignated,
by striking ``ensure that--'' and all that follows through
the end of subparagraph (B) and inserting ``ensure that not
less than 50 percent of the funds awarded shall be awarded
for projects in rural areas.'';
(9) in subsection (j), as so redesignated--
(A) in paragraph (1)(B), by striking ``computer hardware
and software, audio and video equipment, computer network
equipment, interactive equipment, data terminal equipment,
and other''; and
(B) in paragraph (2)(F), by striking ``health care
providers and'';
(10) in subsection (k), as so redesignated--
(A) in paragraph (2), by striking ``40 percent'' and
inserting ``20 percent''; and
(B) in paragraph (3), by striking ``(such as laying cable
or telephone lines, or purchasing or installing microwave
towers, satellite dishes, amplifiers, or digital switching
equipment)'';
(11) by striking subsections (q) and (r) and inserting the
following:
``(p) Report.--Not later than 4 years after the date of
enactment of the CARES Act, and every 5 years thereafter, the
Secretary shall prepare and submit to the Committee on
Health, Education, Labor, and Pensions of the Senate and the
Committee on Energy and Commerce of the House of
Representatives a report on the activities and outcomes of
the grant programs under subsection (b).'';
(12) by redesignating subsection (s) as subsection (q); and
(13) in subsection (q), as so redesignated, by striking
``this section--'' and all that follows through the end of
paragraph (2) and inserting ``this section $29,000,000 for
each of fiscal years 2021 through 2025.''.
SEC. 4214. RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH
NETWORK DEVELOPMENT, AND SMALL HEALTH CARE
PROVIDER QUALITY IMPROVEMENT GRANT PROGRAMS.
Section 330A of the Public Health Service Act (42 U.S.C.
254c) is amended--
(1) in subsection (d)(2)--
(A) in subparagraph (A), by striking ``essential'' and
inserting ``basic''; and
(B) in subparagraph (B)--
(i) in the matter preceding clause (i), by inserting ``to''
after ``grants''; and
(ii) in clauses (i), (ii), and (iii), by striking ``to''
each place such term appears;
(2) in subsection (e)--
(A) in paragraph (1)--
(i) by inserting ``improving and'' after ``outreach by'';
(ii) by inserting ``, through community engagement and
evidence-based or innovative, evidence-informed models''
before the period of the first sentence; and
(iii) by striking ``3 years'' and inserting ``5 years'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph (A), by inserting
``shall'' after ``entity'';
(ii) in subparagraph (A), by striking ``shall be a rural
public or rural nonprofit private entity'' and inserting ``be
an entity with demonstrated experience serving, or the
capacity to serve, rural underserved populations'';
(iii) in subparagraphs (B) and (C), by striking ``shall''
each place such term appears; and
(iv) in subparagraph (B)--
(I) in the matter preceding clause (i), by inserting
``that'' after ``members''; and
(II) in clauses (i) and (ii), by striking ``that'' each
place such term appears; and
(C) in paragraph (3)(C), by striking ``the local community
or region'' and inserting ``the rural underserved populations
in the local community or region'';
(3) in subsection (f)--
(A) in paragraph (1)--
(i) in subparagraph (A)--
(I) in the matter preceding clause (i), by striking
``promote, through planning and implementation, the
development of integrated health care networks that have
combined the functions of the entities participating in the
networks'' and inserting ``plan, develop, and implement
integrated health care networks that collaborate''; and
(II) in clause (ii), by striking ``essential health care
services'' and inserting ``basic health care services and
associated health outcomes''; and
(ii) by amending subparagraph (B) to read as follows:
``(B) Grant periods.--The Director may award grants under
this subsection for periods of not more than 5 years.'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph (A), by inserting
``shall'' after ``entity'';
(ii) in subparagraph (A), by striking ``shall be a rural
public or rural nonprofit private entity'' and inserting ``be
an entity with demonstrated experience serving, or the
capacity to serve, rural underserved populations'';
(iii) in subparagraph (B)--
(I) in the matter preceding clause (i)--
(aa) by striking ``shall''; and
(bb) by inserting ``that'' after ``participants''; and
(II) in clauses (i) and (ii), by striking ``that'' each
place such term appears; and
(iv) in subparagraph (C), by striking ``shall''; and
(C) in paragraph (3)--
(i) by amending clause (iii) of subparagraph (C) to read as
follows:
``(iii) how the rural underserved populations in the local
community or region to be served will benefit from and be
involved in the development and ongoing operations of the
network;''; and
(ii) in subparagraph (D), by striking ``the local community
or region'' and inserting ``the rural underserved populations
in the local community or region'';
(4) in subsection (g)--
(A) in paragraph (1)--
(i) by inserting ``, including activities related to
increasing care coordination, enhancing chronic disease
management, and improving patient health outcomes'' before
the period of the first sentence; and
(ii) by striking ``3 years'' and inserting ``5 years'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph (A), by inserting
``shall'' after ``entity'';
(ii) in subparagraphs (A) and (B), by striking ``shall''
each place such term appears; and
(iii) in subparagraph (A)(ii), by inserting ``or regional''
after ``local''; and
(C) in paragraph (3)(D), by striking ``the local community
or region'' and inserting ``the rural underserved populations
in the local community or region'';
(5) in subsection (h)(3), in the matter preceding
subparagraph (A), by inserting ``, as appropriate,'' after
``the Secretary'';
(6) by amending subsection (i) to read as follows:
``(i) Report.--Not later than 4 years after the date of
enactment of the CARES Act, and every 5 years thereafter, the
Secretary shall prepare and submit to the Committee on
Health, Education, Labor, and Pensions of the Senate and the
Committee on Energy and Commerce of the House of
Representatives a report on the activities and outcomes of
the grant programs under subsections (e), (f), and (g),
including the impact of projects funded under such programs
on the health status of rural residents with chronic
conditions.''; and
(7) in subsection (j), by striking ``$45,000,000 for each
of fiscal years 2008 through 2012'' and inserting
``$79,500,000 for each of fiscal years 2021 through 2025''.
SEC. 4215. UNITED STATES PUBLIC HEALTH SERVICE MODERNIZATION.
(a) Commissioned Corps and Ready Reserve Corps.--Section
203 of the Public Health Service Act (42 U.S.C. 204) is
amended--
(1) in subsection (a)(1), by striking ``a Ready Reserve
Corps for service in time of national emergency'' and
inserting ``, for service in time of a public health or
national emergency, a Ready Reserve Corps''; and
(2) in subsection (c)--
(A) in the heading, by striking ``Research'' and inserting
``Reserve Corps'';
(B) in paragraph (1), by inserting ``during public health
or national emergencies'' before the period;
(C) in paragraph (2)--
(i) in the matter preceding subparagraph (A), by inserting
``, consistent with paragraph (1)'' after ``shall'';
(ii) in subparagraph (C), by inserting ``during such
emergencies'' after ``members''; and
(iii) in subparagraph (D), by inserting ``, consistent with
subparagraph (C)'' before the period; and
(D) by adding at the end the following:
``(3) Statutory references to reserve.--A reference in any
Federal statute, except in the case of subsection (b), to the
`Reserve Corps' of the Public Health Service or to the
`reserve' of the Public Health Service shall be deemed to be
a reference to the Ready Reserve Corps.''.
(b) Deployment Readiness.--Section 203A(a)(1)(B) of the
Public Health Service Act (42 U.S.C. 204a(a)(1)(B)) is
amended by striking ``Active Reserves'' and inserting ``Ready
Reserve Corps''.
(c) Retirement of Commissioned Officers.--Section 211 of
the Public Health Service Act (42 U.S.C. 212) is amended--
(1) by striking ``the Service'' each place it appears and
inserting ``the Regular Corps'';
(2) in subsection (a)(4), by striking ``(in the case of an
officer in the Reserve Corps)'';
(3) in subsection (c)--
(A) in paragraph (1)--
(i) by striking ``or an officer of the Reserve Corps''; and
(ii) by inserting ``or under section 221(a)(19)'' after
``subsection (a)''; and
(B) in paragraph (2), by striking ``Regular or Reserve
Corps'' and inserting ``Regular Corps or Ready Reserve
Corps''; and
(4) in subsection (f), by striking ``the Regular or Reserve
Corps of''.
(d) Rights, Privileges, etc. of Officers and Surviving
Beneficiaries.--Section 221 of the Public Health Service Act
(42 U.S.C. 213a) is amended--
(1) in subsection (a), by adding at the end the following:
``(19) Chapter 1223, Retired Pay for Non-Regular Service.
``(20) Section 12601, Compensation: Reserve on active duty
accepting from any person.
``(21) Section 12684, Reserves: separation for absence
without authority or sentence to imprisonment.''; and
(2) in subsection (b)--
[[Page S1849]]
(A) by striking ``Secretary of Health, Education, and
Welfare or his designee'' and inserting ``Secretary of Health
and Human Services or the designee of such secretary'';
(B) by striking ``(b) The authority vested'' and inserting
the following:
``(b)(1) The authority vested'';
(C) by striking ``For purposes of'' and inserting the
following:
``(2) For purposes of''; and
(D) by adding at the end the following:
``(3) For purposes of paragraph (19) of subsection (a), the
terms `Military department', `Secretary concerned', and
`Armed forces' in such title 10 shall be deemed to include,
respectively, the Department of Health and Human Services,
the Secretary of Health and Human Services, and the
Commissioned Corps.''.
(e) Technical Amendments.--Title II of the Public Health
Service Act (42 U.S.C. 202 et seq.) is amended--
(1) in sections 204 and 207(c), by striking ``Regular or
Reserve Corps'' each place it appears and inserting ``Regular
Corps or Ready Reserve Corps'';
(2) in section 208(a), by striking ``Regular and Reserve
Corps'' each place it appears and inserting ``Regular Corps
and Ready Reserve Corps''; and
(3) in section 205(c), 206(c), 210, and 219, and in
subsections (a), (b), and (d) of section 207, by striking
``Reserve Corps'' each place it appears and inserting ``Ready
Reserve Corps''.
SEC. 4216. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE
PROFESSIONALS DURING COVID-19 EMERGENCY
RESPONSE.
(a) Limitation on Liability.--Except as provided in
subsection (b), a health care professional shall not be
liable under Federal or State law for any harm caused by an
act or omission of the professional in the provision of
health care services during the public health emergency
declared by the Secretary of Health and Human Services
(referred to in this section as the ``Secretary'') pursuant
to section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020 with respect to COVID-19, if--
(1) the professional is providing health care services in
response to such public health emergency, as a volunteer; and
(2) the act or omission occurs--
(A) in the course of providing health care services;
(B) in the health care professional's capacity as a
volunteer;
(C) in the course of providing health care services that
are within the scope of the license, registration, or
certification of the volunteer, as defined by the State of
licensure, registration, or certification; and
(D) in a good faith belief that the individual being
treated is in need of health care services.
(b) Exceptions.--Subsection (a) does not apply if--
(1) the harm was caused by an act or omission constituting
willful or criminal misconduct, gross negligence, reckless
misconduct, or a conscious flagrant indifference to the
rights or safety of the individual harmed by the health care
professional; or
(2) the health care professional rendered the health care
services under the influence (as determined pursuant to
applicable State law) of alcohol or an intoxicating drug.
(c) Preemption.--
(1) In general.--This section preempts the laws of a State
or any political subdivision of a State to the extent that
such laws are inconsistent with this section, unless such
laws provide greater protection from liability.
(2) Volunteer protection act.--Protections afforded by this
section are in addition to those provided by the Volunteer
Protection Act of 1997 (Public Law 105-19).
(d) Definitions.--In this section--
(1) the term ``harm'' includes physical, nonphysical,
economic, and noneconomic losses;
(2) the term ``health care professional'' means an
individual who is licensed, registered, or certified under
Federal or State law to provide health care services;
(3) the term ``health care services'' means any services
provided by a health care professional, or by any individual
working under the supervision of a health care professional
that relate to--
(A) the diagnosis, prevention, or treatment of COVID-19; or
(B) the assessment or care of the health of a human being;
and
(4) the term ``volunteer'' means a health care professional
who, with respect to the health care services rendered, does
not receive compensation or any other thing of value in lieu
of compensation, which compensation--
(A) includes a payment under any insurance policy or health
plan, or under any Federal or State health benefits program;
and
(B) excludes receipt of items to be used exclusively for
rendering health care services in the health care
professional's capacity as a volunteer described in
subsection (a)(1).
(e) Effective Date.--This section shall take effect upon
the date of enactment of this Act, and applies to a claim for
harm only if the act or omission that caused such harm
occurred on or after the date of enactment.
(f) Sunset.--This section shall be in effect only for the
length of the public health emergency declared by the
Secretary of Health and Human Services (referred to in this
section as the ``Secretary'') pursuant to section 319 of the
Public Health Service Act (42 U.S.C. 247d) on January 31,
2020 with respect to COVID-19.
PART III--MISCELLANEOUS PROVISIONS
SEC. 4221. CONFIDENTIALITY AND DISCLOSURE OF RECORDS RELATING
TO SUBSTANCE USE DISORDER.
(a) Conforming Changes Relating to Substance Use
Disorder.--Subsections (a) and (h) of section 543 of the
Public Health Service Act (42 U.S.C. 290dd-2) are each
amended by striking ``substance abuse'' and inserting
``substance use disorder''.
(b) Disclosures to Covered Entities Consistent With
HIPAA.--Paragraph (1) of section 543(b) of the Public Health
Service Act (42 U.S.C. 290dd-2(b)) is amended to read as
follows:
``(1) Consent.--The following shall apply with respect to
the contents of any record referred to in subsection (a):
``(A) Such contents may be used or disclosed in accordance
with the prior written consent of the patient with respect to
whom such record is maintained.
``(B) Once prior written consent of the patient has been
obtained, such contents may be used or disclosed by a covered
entity, business associate, or a program subject to this
section for purposes of treatment, payment, and health care
operations as permitted by the HIPAA regulations. Any
information so disclosed may then be redisclosed in
accordance with the HIPAA regulations. Section 13405(c) of
the Health Information Technology and Clinical Health Act (42
U.S.C. 17935(c)) shall apply to all disclosures pursuant to
subsection (b)(1) of this section.
``(C) It shall be permissible for a patient's prior written
consent to be given once for all such future uses or
disclosures for purposes of treatment, payment, and health
care operations, until such time as the patient revokes such
consent in writing.
``(D) Section 13405(a) of the Health Information Technology
and Clinical Health Act (42 U.S.C. 17935(a)) shall apply to
all disclosures pursuant to subsection (b)(1) of this
section.''.
(c) Disclosures of De-Identified Health Information to
Public Health Authorities.--Paragraph (2) of section 543(b)
of the Public Health Service Act (42 U.S.C. 290dd-2(b)), is
amended by adding at the end the following:
``(D) To a public health authority, so long as such content
meets the standards established in section 164.514(b) of
title 45, Code of Federal Regulations (or successor
regulations) for creating de-identified information.''.
(d) Definitions.--Section 543 of the Public Health Service
Act (42 U.S.C. 290dd-2) is amended by adding at the end the
following:
``(k) Definitions.--For purposes of this section:
``(1) Breach.--The term `breach' has the meaning given such
term for purposes of the HIPAA regulations.
``(2) Business associate.--The term `business associate'
has the meaning given such term for purposes of the HIPAA
regulations.
``(3) Covered entity.--The term `covered entity' has the
meaning given such term for purposes of the HIPAA
regulations.
``(4) Health care operations.--The term `health care
operations' has the meaning given such term for purposes of
the HIPAA regulations.
``(5) HIPPA regulations.--The term `HIPAA regulations' has
the meaning given such term for purposes of parts 160 and 164
of title 45, Code of Federal Regulations.
``(6) Payment.--The term `payment' has the meaning given
such term for purposes of the HIPAA regulations.
``(7) Public health authority.--The term `public health
authority' has the meaning given such term for purposes of
the HIPAA regulations.
``(8) Treatment.--The term `treatment' has the meaning
given such term for purposes of the HIPAA regulations.
``(9) Unsecured protected health information.--The term
`unprotected health information' has the meaning given such
term for purposes of the HIPAA regulations.''.
(e) Use of Records in Criminal, Civil, or Administrative
Investigations, Actions, or Proceedings.--Subsection (c) of
section 543 of the Public Health Service Act (42 U.S.C.
290dd-2(c)) is amended to read as follows:
``(c) Use of Records in Criminal, Civil, or Administrative
Contexts.--Except as otherwise authorized by a court order
under subsection (b)(2)(C) or by the consent of the patient,
a record referred to in subsection (a), or testimony relaying
the information contained therein, may not be disclosed or
used in any civil, criminal, administrative, or legislative
proceedings conducted by any Federal, State, or local
authority, including with respect to the following
activities:
``(1) Such record or testimony shall not be entered into
evidence in any criminal prosecution or civil action before a
Federal or State court.
``(2) Such record or testimony shall not form part of the
record for decision or otherwise be taken into account in any
proceeding before a Federal, State, or local agency.
``(3) Such record or testimony shall not be used by any
Federal, State, or local agency for a law enforcement purpose
or to conduct any law enforcement investigation.
``(4) Such record or testimony shall not be used in any
application for a warrant.''.
(f) Penalties.--Subsection (f) of section 543 of the Public
Health Service Act (42 U.S.C. 290dd-2) is amended to read as
follows:
``(f) Penalties.--The provisions of sections 1176 and 1177
of the Social Security Act shall apply to a violation of this
section to the extent and in the same manner as such
provisions apply to a violation of part C of title
[[Page S1850]]
XI of such Act. In applying the previous sentence--
``(1) the reference to `this subsection' in subsection
(a)(2) of such section 1176 shall be treated as a reference
to `this subsection (including as applied pursuant to section
543(f) of the Public Health Service Act)'; and
``(2) in subsection (b) of such section 1176--
``(A) each reference to `a penalty imposed under subsection
(a)' shall be treated as a reference to `a penalty imposed
under subsection (a) (including as applied pursuant to
section 543(f) of the Public Health Service Act)'; and
``(B) each reference to `no damages obtained under
subsection (d)' shall be treated as a reference to `no
damages obtained under subsection (d) (including as applied
pursuant to section 543(f) of the Public Health Service
Act)'.''.
(g) Antidiscrimination.--Section 543 of the Public Health
Service Act (42 U.S.C. 290dd-2) is amended by inserting after
subsection (h) the following:
``(i) Antidiscrimination.--
``(1) In general.--No entity shall discriminate against an
individual on the basis of information received by such
entity pursuant to an inadvertent or intentional disclosure
of records, or information contained in records, described in
subsection (a) in--
``(A) admission, access to, or treatment for health care;
``(B) hiring, firing, or terms of employment, or receipt of
worker's compensation;
``(C) the sale, rental, or continued rental of housing;
``(D) access to Federal, State, or local courts; or
``(E) access to, approval of, or maintenance of social
services and benefits provided or funded by Federal, State,
or local governments.
``(2) Recipients of federal funds.--No recipient of Federal
funds shall discriminate against an individual on the basis
of information received by such recipient pursuant to an
intentional or inadvertent disclosure of such records or
information contained in records described in subsection (a)
in affording access to the services provided with such
funds.''.
(h) Notification in Case of Breach.--Section 543 of the
Public Health Service Act (42 U.S.C. 290dd-2), as amended by
subsection (g), is further amended by inserting after
subsection (i) the following:
``(j) Notification in Case of Breach.--The provisions of
section 13402 of the HITECH Act (42 U.S.C. 17932) shall apply
to a program or activity described in subsection (a), in case
of a breach of records described in subsection (a), to the
same extent and in the same manner as such provisions apply
to a covered entity in the case of a breach of unsecured
protected health information.''.
(i) Regulations.--
(1) In general.--The Secretary of Health and Human
Services, in consultation with appropriate Federal agencies,
shall make such revisions to regulations as may be necessary
for implementing and enforcing the amendments made by this
section, such that such amendments shall apply with respect
to uses and disclosures of information occurring on or after
the date that is 12 months after the date of enactment of
this Act.
(2) Easily understandable notice of privacy practices.--Not
later than 1 year after the date of enactment of this Act,
the Secretary of Health and Human Services, in consultation
with appropriate legal, clinical, privacy, and civil rights
experts, shall update section 164.520 of title 45, Code of
Federal Regulations, so that covered entities and entities
creating or maintaining the records described in subsection
(a) provide notice, written in plain language, of privacy
practices regarding patient records referred to in section
543(a) of the Public Health Service Act (42 U.S.C. 290dd-
2(a)), including--
(A) a statement of the patient's rights, including self-pay
patients, with respect to protected health information and a
brief description of how the individual may exercise these
rights (as required by subsection (b)(1)(iv) of such section
164.520); and
(B) a description of each purpose for which the covered
entity is permitted or required to use or disclose protected
health information without the patient's written
authorization (as required by subsection (b)(2) of such
section 164.520).
(j) Rules of Construction.--Nothing in this title or the
amendments made by this title shall be construed to limit--
(1) a patient's right, as described in section 164.522 of
title 45, Code of Federal Regulations, or any successor
regulation, to request a restriction on the use or disclosure
of a record referred to in section 543(a) of the Public
Health Service Act (42 U.S.C. 290dd-2(a)) for purposes of
treatment, payment, or health care operations; or
(2) a covered entity's choice, as described in section
164.506 of title 45, Code of Federal Regulations, or any
successor regulation, to obtain the consent of the individual
to use or disclose a record referred to in such section
543(a) to carry out treatment, payment, or health care
operation.
(k) Sense of Congress.--It is the sense of the Congress
that--
(1) any person treating a patient through a program or
activity with respect to which the confidentiality
requirements of section 543 of the Public Health Service Act
(42 U.S.C. 290dd-2) apply is encouraged to access the
applicable State-based prescription drug monitoring program
when clinically appropriate;
(2) patients have the right to request a restriction on the
use or disclosure of a record referred to in section 543(a)
of the Public Health Service Act (42 U.S.C. 290dd-2(a)) for
treatment, payment, or health care operations;
(3) covered entities should make every reasonable effort to
the extent feasible to comply with a patient's request for a
restriction regarding such use or disclosure;
(4) for purposes of applying section 164.501 of title 45,
Code of Federal Regulations, the definition of health care
operations shall have the meaning given such term in such
section, except that clause (v) of paragraph (6) shall not
apply; and
(5) programs creating records referred to in section 543(a)
of the Public Health Service Act (42 U.S.C. 290dd-2(a))
should receive positive incentives for discussing with their
patients the benefits to consenting to share such records.
SEC. 4222. NUTRITION SERVICES.
(a) Definitions.--In this section, the terms ``Assistant
Secretary'', ``Secretary'', ``State agency'', and ``area
agency on aging'' have the meanings given the terms in
section 102 of the Older Americans Act of 1965 (42 U.S.C.
3002).
(b) Nutrition Services Transfer Criteria.--During any
portion of the COVID-19 public health emergency declared
under section 319 of the Public Health Service Act (42 U.S.C.
247d), the Secretary shall allow a State agency or an area
agency on aging, without prior approval, to transfer not more
than 100 percent of the funds received by the State agency or
area agency on aging, respectively, and attributable to funds
appropriated under paragraph (1) or (2) of section 303(b) of
the Older Americans Act of 1965 (42 U.S.C. 3023(b)), between
subpart 1 and subpart 2 of part C (42 U.S.C. 3030d-2 et seq.)
for such use as the State agency or area agency on aging,
respectively, considers appropriate to meet the needs of the
State or area served.
(c ) Home-delivered Nutrition Services Waiver.--For
purposes of State agencies determining the delivery of
nutrition services under section 337 of the Older Americans
Act of 1965 (42 U.S.C. 3030g), during the period of the
COVID-19 public health emergency declared under section 319
of the Public Health Service Act (42 U.S.C. 247d), the same
meaning shall be given to an individual who is unable to
obtain nutrition because the individual is practicing social
distancing due to the emergency as is given to an individual
who is homebound by reason of illness.
(d) Dietary Guidelines Waiver.--To facilitate
implementation of subparts 1 and 2 of part C of title III of
the Older Americans Act of 1965 (42 U.S.C. 3030d-2 et seq.)
during any portion of the COVID-19 public health emergency
declared under section 319 of the Public Health Service Act
(42 U.S.C. 247d), the Assistant Secretary shall waive the
requirements for meals provided under those subparts to
comply with the requirements of clauses (i) and (ii) of
section 339(2)(A) of such Act (42 U.S.C. 3030g-21(2)(A)).
SEC. 4223. GUIDANCE ON PROTECTED HEALTH INFORMATION.
Not later than 180 days after the date of enactment of this
Act, the Secretary of Health and Human Services shall issue
guidance on the sharing of patients' protected health
information pursuant to section 160.103 of title 45, Code of
Federal Regulations (or any successor regulations) during the
public health emergency declared by the Secretary of Health
and Human Services under section 319 of the Public Health
Service Act (42 U.S.C. 247d) with respect to COVID-19, during
the emergency involving Federal primary responsibility
determined to exist by the President under section 501(b) of
the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5191(b)) with respect to COVID-19,
and during the national emergency declared by the President
under the National Emergencies Act (50 U.S.C. 1601 et seq.)
with respect to COVID-19. Such guidance shall include
information on compliance with the regulations promulgated
pursuant to section 264(c) of the Health Insurance
Portability and Accountability Act of 1996 (42 U.S.C. 1320d-2
note) and applicable policies, including such policies that
may come into effect during such emergencies.
SEC. 4224. REAUTHORIZATION OF HEALTHY START PROGRAM.
Section 330H of the Public Health Service Act (42 U.S.C.
254c-8) is amended--
(1) in subsection (a)--
(A) in paragraph (1), by striking ``, during fiscal year
2001 and subsequent years,''; and
(B) in paragraph (2), by inserting ``or increasing above
the national average'' after ``areas with high'';
(2) in subsection (b)--
(A) in paragraph (1), by striking ``consumers of project
services, public health departments, hospitals, health
centers under section 330'' and inserting ``participants and
former participants of project services, public health
departments, hospitals, health centers under section 330,
State substance abuse agencies''; and
(B) in paragraph (2)--
(i) in subparagraph (A), by striking ``such as low
birthweight'' and inserting ``including poor birth outcomes
(such as low birthweight and preterm birth) and social
determinants of health'';
(ii) by redesignating subparagraph (B) as subparagraph (C);
(iii) by inserting after subparagraph (A), the following:
[[Page S1851]]
``(B) Communities with--
``(i) high rates of infant mortality or poor perinatal
outcomes; or
``(ii) high rates of infant mortality or poor perinatal
outcomes in specific subpopulations within the community.'';
and
(iv) in subparagraph (C) (as so redesignated)--
(I) by redesignating clauses (i) and (ii) as clauses (ii)
and (iii), respectively;
(II) by inserting before clause (ii) (as so redesignated)
the following:
``(i) collaboration with the local community in the
development of the project;'';
(III) in clause (ii) (as so redesignated), by striking
``and'' at the end;
(IV) in clause (iii) (as so redesignated), by striking the
period and inserting ``; and''; and
(V) by adding at the end the following:
``(iv) the use and collection of data demonstrating the
effectiveness of such program in decreasing infant mortality
rates and improving perinatal outcomes, as applicable, or the
process by which new applicants plan to collect this data.'';
(3) in subsection (c)--
(A) by striking ``Recipients of grants'' and inserting the
following:
``(1) In general.--Recipients of grants''; and
(B) by adding at the end the following:
``(2) Other programs.--The Secretary shall ensure
coordination of the program carried out pursuant to this
section with other programs and activities related to the
reduction of the rate of infant mortality and improved
perinatal and infant health outcomes supported by the
Department.'';
(4) in subsection (e)--
(A) in paragraph (1), by striking ``appropriated--'' and
all that follows through the end and inserting ``appropriated
$122,500,000 for each of fiscal years 2020 through 2024.'';
and
(B) in paragraph (2)(B), by adding at the end the
following: ``Evaluations may also include, to the extent
practicable, information related to--
``(i) progress toward achieving any grant metrics or
outcomes related to reducing infant mortality rates,
improving perinatal outcomes, or reducing the disparity in
health status;
``(ii) recommendations on potential improvements that may
assist with addressing gaps, as applicable and appropriate;
and
``(iii) the extent to which the grantee coordinated with
the community in which the grantee is located in the
development of the project and delivery of services,
including with respect to technical assistance and mentorship
programs.''; and
(5) by adding at the end the following:
``(f) GAO Report.--
``(1) In general.--Not later than 4 years after the date of
the enactment of this subsection, the Comptroller General of
the United States shall conduct an independent evaluation,
and submit to the appropriate Committees of Congress a
report, concerning the Healthy Start program under this
section.
``(2) Evaluation.--In conducting the evaluation under
paragraph (1), the Comptroller General shall consider, as
applicable and appropriate, information from the evaluations
under subsection (e)(2)(B).
``(3) Report.--The report described in paragraph (1) shall
review, assess, and provide recommendations, as appropriate,
on the following:
``(A) The allocation of Healthy Start program grants by the
Health Resources and Services Administration, including
considerations made by such Administration regarding
disparities in infant mortality or perinatal outcomes among
urban and rural areas in making such awards.
``(B) Trends in the progress made toward meeting the
evaluation criteria pursuant to subsection (e)(2)(B),
including programs which decrease infant mortality rates and
improve perinatal outcomes, programs that have not decreased
infant mortality rates or improved perinatal outcomes, and
programs that have made an impact on disparities in infant
mortality or perinatal outcomes.
``(C) The ability of grantees to improve health outcomes
for project participants, promote the awareness of the
Healthy Start program services, incorporate and promote
family participation, facilitate coordination with the
community in which the grantee is located, and increase
grantee accountability through quality improvement,
performance monitoring, evaluation, and the effect such
metrics may have toward decreasing the rate of infant
mortality and improving perinatal outcomes.
``(D) The extent to which such Federal programs are
coordinated across agencies and the identification of
opportunities for improved coordination in such Federal
programs and activities.''.
Subtitle C--Innovation
SEC. 4301. REMOVING THE CAP ON OTA.
Section 319L(c)(5)(A)(ii) of the Public Health Service Act
(42 U.S.C. 247d-7e(c)(5)(A)(ii)) is amended to read as
follows:
``(ii) Limitations on authority.--To the maximum extent
practicable, competitive procedures shall be used when
entering into transactions to carry out projects under this
subsection.''.
SEC. 4302. EXTENDING THE PRIORITY REVIEW PROGRAM FOR AGENTS
THAT PRESENT NATIONAL SECURITY THREATS.
Section 565A of the Federal Food, Drug, and Cosmetic Act
(21 U.S.C. 360bbb-4a) is amended by striking subsection (g).
SEC. 4303. PRIORITY ZOONOTIC ANIMAL DRUGS.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 351 et seq.) is amended by inserting after section 512
the following:
``SEC. 512A. PRIORITY ZOONOTIC ANIMAL DRUGS.
``(a) In General.--The Secretary shall, at the request of
the sponsor intending to submit an application for approval
of a new animal drug under section 512(b)(1) or an
application for conditional approval of a new animal drug
under section 571, expedite the development and review of
such new animal drug if preliminary clinical evidence
indicates that the new animal drug, alone or in combination
with 1 or more other animal drugs, has the potential to
prevent or treat a zoonotic disease in animals, including a
vector borne-disease, that has the potential to cause serious
adverse health consequences for, or serious or life-
threatening diseases in, humans.
``(b) Request for Designation.--The sponsor of a new animal
drug may request the Secretary to designate a new animal drug
described in subsection (a) as a priority zoonotic animal
drug. A request for the designation may be made concurrently
with, or at any time after, the opening of an investigational
new animal drug file under section 512(j) or the filing of an
application under section 512(b)(1) or 571.
``(c) Designation.--
``(1) In general.--Not later than 60 calendar days after
the receipt of a request under subsection (b), the Secretary
shall determine whether the new animal drug that is the
subject of the request meets the criteria described in
subsection (a). If the Secretary determines that the new
animal drug meets the criteria, the Secretary shall designate
the new animal drug as a priority zoonotic animal drug and
shall take such actions as are appropriate to expedite the
development and review of the application for approval or
conditional approval of such new animal drug.
``(2) Actions.--The actions to expedite the development and
review of an application under paragraph (1) may include, as
appropriate--
``(A) taking steps to ensure that the design of clinical
trials is as efficient as practicable, when scientifically
appropriate, such as by utilizing novel trial designs or drug
development tools (including biomarkers) that may reduce the
number of animals needed for studies;
``(B) providing timely advice to, and interactive
communication with, the sponsor (which may include meetings
with the sponsor and review team) regarding the development
of the new animal drug to ensure that the development program
to gather the nonclinical and clinical data necessary for
approval is as efficient as practicable;
``(C) involving senior managers and review staff with
experience in zoonotic or vector-borne disease to facilitate
collaborative, cross-disciplinary review, including, as
appropriate, across agency centers; and
``(D) implementing additional administrative or process
enhancements, as necessary, to facilitate an efficient review
and development program.''.
Subtitle D--Finance Committee
SEC. 4401. EXEMPTION FOR TELEHEALTH SERVICES.
(a) In General.--Paragraph (2) of section 223(c) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(E) Safe harbor for absence of deductible for
telehealth.--In the case of plan years beginning on or before
December 31, 2021, a plan shall not fail to be treated as a
high deductible health plan by reason of failing to have a
deductible for telehealth and other remote care services.''.
(b) Certain Coverage Disregarded.--Clause (ii) of section
223(c)(1)(B) of the Internal Revenue Code of 1986 is amended
by striking ``or long-term care'' and inserting ``long-term
care, or (in the case of plan years beginning on or before
December 31, 2021) telehealth and other remote care''.
(c) Effective Date.--The amendments made by this section
shall take effect on the date of the enactment of this Act.
SEC. 4402. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL
PRODUCTS AS QUALIFIED MEDICAL EXPENSES.
(a) HSAs.--Section 223(d)(2) of the Internal Revenue Code
of 1986 is amended--
(1) by striking the last sentence of subparagraph (A) and
inserting the following: ``For purposes of this subparagraph,
amounts paid for menstrual care products shall be treated as
paid for medical care.''; and
(2) by adding at the end the following new subparagraph:
``(D) Menstrual care product.--For purposes of this
paragraph, the term `menstrual care product' means a tampon,
pad, liner, cup, sponge, or similar product used by
individuals with respect to menstruation or other genital-
tract secretions.''.
(b) Archer MSAs.--Section 220(d)(2)(A) of such Code is
amended by striking the last sentence and inserting the
following: ``For purposes of this subparagraph, amounts paid
for menstrual care products (as defined in section
223(d)(2)(D)) shall be treated as paid for medical care.''.
(c) Health Flexible Spending Arrangements and Health
Reimbursement Arrangements.--Section 106 of such Code is
amended by striking subsection (f) and inserting the
following new subsection:
[[Page S1852]]
``(f) Reimbursements for Menstrual Care Products.--For
purposes of this section and section 105, expenses incurred
for menstrual care products (as defined in section
223(d)(2)(D)) shall be treated as incurred for medical
care.''.
(d) Effective Dates.--
(1) Distributions from savings accounts.--The amendment
made by subsections (a) and (b) shall apply to amounts paid
after December 31, 2019.
(2) Reimbursements.--The amendment made by subsection (c)
shall apply to expenses incurred after December 31, 2019.
SEC. 4403. TREATMENT OF DIRECT PRIMARY CARE SERVICE
ARRANGEMENTS.
(a) In General.--Section 223(c)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
``(D) Treatment of direct primary care service
arrangements.--
``(i) In general.--A direct primary care service
arrangement shall not be treated as a health plan for
purposes of subparagraph (A)(ii).
``(ii) Direct primary care service arrangement.--For
purposes of this paragraph--
``(I) In general.--The term `direct primary care service
arrangement' means, with respect to any individual, an
arrangement under which such individual is provided medical
care (as defined in section 213(d)) consisting solely of
primary care services provided by primary care practitioners
(as defined in section 1833(x)(2)(A) of the Social Security
Act, determined without regard to clause (ii) thereof), if
the sole compensation for such care is a fixed periodic fee.
``(II) Limitation.--With respect to any individual for any
month, such term shall not include any arrangement if the
aggregate fees for all direct primary care service
arrangements (determined without regard to this subclause)
with respect to such individual for such month exceed $150
(twice such dollar amount in the case of an individual with
any direct primary care service arrangement (as so
determined) that covers more than one individual).
``(iii) Certain services specifically excluded from
treatment as primary care services.--For purposes of this
paragraph, the term `primary care services' shall not
include--
``(I) procedures that require the use of general
anesthesia, and
``(II) laboratory services not typically administered in an
ambulatory primary care setting.
The Secretary, after consultation with the Secretary of
Health and Human Services, shall issue regulations or other
guidance regarding the application of this clause.''.
(b) Direct Primary Care Service Arrangement Fees Treated as
Medical Expenses.--Section 223(d)(2)(C) is amended by
striking ``or'' at the end of clause (iii), by striking the
period at the end of clause (iv) and inserting ``, or'', and
by adding at the end the following new clause:
``(v) any direct primary care service arrangement.''.
(c) Inflation Adjustment.--Section 223(g)(1) of such Code
is amended--
(1) by inserting ``, (c)(1)(D)(ii)(II),'' after ``(b)(2),''
each place such term appears, and
(2) in subparagraph (B), by inserting ``and (iii)'' after
``clause (ii)'' in clause (i), by striking ``and'' at the end
of clause (i), by striking the period at the end of clause
(ii) and inserting ``, and'', and by inserting after clause
(ii) the following new clause:
``(iii) in the case of the dollar amount in subsection
(c)(1)(D)(ii)(II) for taxable years beginning in calendar
years after 2020, `calendar year 2019'.' '''.
(d) Reporting of Direct Primary Care Service Arrangement
Fees on w-2.--Section 6051(a) of such Code is amended by
striking ``and'' at the end of paragraph (16), by striking
the period at the end of paragraph (17) and inserting ``,
and'', and by inserting after paragraph (17) the following
new paragraph:
``(18) in the case of a direct primary care service
arrangement (as defined in section 223(c)(1)(D)(ii)) which is
provided in connection with employment, the aggregate fees
for such arrangement for such employee.''.
(e) Effective Date.--The amendments made by this section
shall apply to months beginning after December 31, 2019, in
taxable years ending after such date.
SEC. 4404. INCREASING MEDICARE TELEHEALTH FLEXIBILITIES
DURING EMERGENCY PERIOD.
Section 1135 of the Social Security Act (42 U.S.C. 1320b-5)
is amended--
(1) in subsection (b)(8), by striking ``to an individual by
a qualified provider (as defined in subsection (g)(3))'' and
all that follows through the period and inserting ``, the
requirements of section 1834(m).''; and
(2) in subsection (g), by striking paragraph (3).
SEC. 4405. ENHANCING MEDICARE TELEHEALTH SERVICES FOR
FEDERALLY QUALIFIED HEALTH CENTERS AND RURAL
HEALTH CLINICS DURING EMERGENCY PERIOD.
Section 1834(m) of the Social Security Act (42 U.S.C.
1395m(m)) is amended--
(1) in the first sentence of paragraph (1), by striking
``The Secretary'' and inserting ``Subject to paragraph (8),
the Secretary'';
(2) in paragraph (2)(A), by striking ``The Secretary'' and
inserting ``Subject to paragraph (8), the Secretary'';
(3) in paragraph (4)--
(A) in subparagraph (A), by striking ``The term'' and
inserting ``Subject to paragraph (8), the term''; and
(B) in subparagraph (F)(i), by striking ``The term'' and
inserting ``Subject to paragraph (8), the term''; and
(4) by adding at the end the following new paragraph:
``(8) Enhancing telehealth services for federally qualified
health centers and rural health clinics during emergency
period.--
``(A) In general.--During the emergency period described in
section 1135(g)(1)(B)--
``(i) the Secretary shall pay for telehealth services that
are furnished via a telecommunications system by a Federally
qualified health center or a rural health clinic to an
eligible telehealth individual enrolled under this part
notwithstanding that the Federally qualified health center or
rural clinic providing the telehealth service is not at the
same location as the beneficiary;
``(ii) the amount of payment to a Federally qualified
health center or rural health clinic that serves as a distant
site for such a telehealth service shall be determined under
subparagraph (B); and
``(iii) for purposes of this subsection--
``(I) the term `distant site' includes a Federally
qualified health center or rural health clinic that furnishes
a telehealth service to an eligible telehealth individual;
and
``(II) the term `telehealth services' includes a rural
health clinic service or Federally qualified health center
service that is furnished using telehealth to the extent that
payment codes corresponding to services identified by the
Secretary under clause (i) or (ii) of paragraph (4)(F) are
listed on the corresponding claim for such rural health
clinic service or Federally qualified health center service.
``(B) Special payment rule.--The Secretary shall develop
and implement payment methods that apply under this
subsection to a Federally qualified health center or rural
health clinic that serves as a distant site that furnishes a
telehealth service to an eligible telehealth individual
during such emergency period. Such payment methods shall be
based on a composite rate that is similar to the payment that
applies to payment for comparable telehealth services under
the physician fee schedule under section 1848.
Notwithstanding any other provision of law, the Secretary may
implement such payment methods through program instruction or
otherwise.''.
SEC. 4406. TEMPORARY WAIVER OF REQUIREMENT FOR FACE-TO-FACE
VISITS BETWEEN HOME DIALYSIS PATIENTS AND
PHYSICIANS.
Section 1881(b)(3)(B) of the Social Security Act (42 U.S.C.
1395rr(b)(3)(B)) is amended--
(1) in clause (i), by striking ``clause (ii)'' and
inserting ``clauses (ii) and (iii)'';
(2) in clause (ii), in the matter preceding subclause (I),
by striking ``Clause (i)'' and inserting ``Except as provided
in clause (iii), clause (i)''; and
(3) by adding at the end the following new clause:
``(iii) The Secretary may waive the provisions of clause
(ii) during the emergency period described in section
1135(g)(1)(B).''.
SEC. 4407. IMPROVING CARE PLANNING FOR MEDICARE HOME HEALTH
SERVICES.
(a) Part A Provisions.--Section 1814(a) of the Social
Security Act (42 U.S.C. 1395f(a)) is amended--
(1) in paragraph (2)--
(A) in the matter preceding subparagraph (A), by inserting
``, a nurse practitioner or clinical nurse specialist (as
such terms are defined in section 1861(aa)(5)) who is working
in accordance with State law, or a physician assistant (as
defined in section 1861(aa)(5)) under the supervision of a
physician, who is'' after ``in the case of services described
in subparagraph (C), a physician''; and
(B) in subparagraph (C)--
(i) by inserting ``, a nurse practitioner, a clinical nurse
specialist, or a physician assistant (as the case may be)''
after ``physician'' the first 2 times it appears; and
(ii) by striking ``, and, in the case of a certification
made by a physician'' and all that follows through ``face-to-
face encounter'' and inserting ``, and, in the case of a
certification made by a physician after January 1, 2010, or
by a nurse practitioner, clinical nurse specialist, or
physician assistant (as the case may be) after a date
specified by the Secretary (but in no case later than the
date that is 6 months after the date of the enactment of the
CARES Act), prior to making such certification a physician,
nurse practitioner, clinical nurse specialist, or physician
assistant must document that a physician, nurse practitioner,
clinical nurse specialist, or physician assistant has had a
face-to-face encounter'';
(2) in the third sentence--
(A) by striking ``physician certification'' and inserting
``certification'';
(B) by inserting ``(or in the case of regulations to
implement the amendments made by section 4407 of the CARES
Act, the Secretary shall prescribe regulations, which shall
become effective no later than 6 months after the enactment
of such Act))'' after ``1981''; and
(C) by striking ``a physician who'' and inserting ``a
physician, nurse practitioner, clinical nurse specialist,
certified nurse-midwife, or physician assistant who''; and
(3) in the fourth sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, certified nurse-
midwife, or physician assistant'' after ``physician''; and
(4) in the fifth sentence--
[[Page S1853]]
(A) by inserting ``or no later than six months after the
enactment of this legislation for purposes of documentation
for certification and recertification made under paragraph
(2) by a nurse practitioner, clinical nurse specialist,
certified nurse-midwife, or physician assistant,''; and
(B) by inserting ``, nurse practitioner, clinical nurse
specialist, certified nurse-midwife, or physician assistant''
after ``of the physician''.
(b) Part B Provisions.--Section 1835(a) of the Social
Security Act (42 U.S.C. 1395n(a)) is amended--
(1) in paragraph (2)--
(A) in the matter preceding subparagraph (A), by inserting
``, a nurse practitioner or clinical nurse specialist (as
those terms are defined in section 1861(aa)(5)) who is
working in accordance with State law, or a physician
assistant (as defined in section 1861(aa)(5)) under the
supervision of a physician, who is'' after ``in the case of
services described in subparagraph (C), a physician''; and
(B) in subparagraph (A)--
(i) in each of clauses (ii) and (iii) of subparagraph (A)
by inserting ``, a nurse practitioner, a clinical nurse
specialist, or a physician assistant (as the case may be)''
after ``physician''; and
(ii) in clause (iv), by striking ``after January 1, 2010''
and all that follows through ``face-to-face encounter'' and
inserting ``made by a physician after January 1, 2010, or by
a nurse practitioner, clinical nurse specialist, or physician
assistant (as the case may be) after a date specified by the
Secretary (but in no case later than the date that is 6
months after the date of the enactment of the CARES Act),
prior to making such certification a physician, nurse
practitioner, clinical nurse specialist, certified nurse-
midwife, or physician assistant must document that a
physician, nurse practitioner, clinical nurse specialist, or
physician assistant has had a face-to-face encounter'';
(2) in the third sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, or physician
assistant (as the case may be)'' after physician;
(3) in the fourth sentence--
(A) by striking ``physician certification'' and inserting
``certification'';
(B) by inserting ``(or in the case of regulations to
implement the amendments made by section 4407 of the CARES
Act the Secretary shall prescribe regulations which shall
become effective no later than 6 months after the enactment
of such Act))'' after ``1981''; and
(C) by striking ``a physician who'' and inserting ``a
physician, nurse practitioner, clinical nurse specialist, or
physician assistant who'';
(4) in the fifth sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, or physician
assistant'' after ``physician''; and
(5) in the sixth sentence--
(A) by inserting ``or no later than six months after the
enactment of this legislation for purposes of documentation
for certification and recerification made under paragraph (2)
by a nurse practitioner, clinical nurse specialist, certified
nurse-midwife, or physician assistant,'' after ``January 1,
2019''; and
(B) by inserting ``, nurse practitioner, clinical nurse
specialist, certified nurse-midwife, or physician assistant''
after ``of the physician''.
(c) Definition Provisions.--
(1) Home health services.--Section 1861(m) of the Social
Security Act (42 U.S.C. 1395x(m)) is amended--
(A) in the matter preceding paragraph (1)--
(i) by inserting ``, a nurse practitioner or a clinical
nurse specialist (as those terms are defined in subsection
(aa)(5)), or a physician assistant (as defined in subsection
(aa)(5))'' after ``physician'' the first place it appears;
and
(ii) by inserting ``, a nurse practitioner, a clinical
nurse specialist, or a physician assistant'' after
``physician'' the second place it appears; and
(B) in paragraph (3), by inserting ``, a nurse
practitioner, a clinical nurse specialist, or a physician
assistant'' after ``physician''.
(2) Home health agency.--Section 1861(o)(2) of the Social
Security Act (42 U.S.C. 1395x(o)(2)) is amended--
(A) by inserting ``, nurse practitioners or clinical nurse
specialists (as those terms are defined in subsection
(aa)(5)), certified nurse-midwives (as defined in subsection
(gg)), or physician assistants (as defined in subsection
(aa)(5))'' after ``physicians''; and
(B) by inserting ``, nurse practitioner, clinical nurse
specialist, certified nurse-midwife, physician assistant,''
after ``physician''.
(3) Covered osteoporosis drug.--Section 1861(kk)(1) of the
Social Security Act (42 U.S.C. 1395x(kk)(1)) is amended by
inserting ``, nurse practitioner or clinical nurse specialist
(as those terms are defined in subsection (aa)(5)), certified
nurse-midwive (as defined in subsection (gg)), or physician
assistant (as defined in subsection 1820(aa)(5))'' after
``attending physician''.
(d) Home Health Prospective Payment System Provisions.--
Section 1895 of the Social Security Act (42 U.S.C. 1395fff)
is amended--
(1) in subsection (c)(1)--
(A) by striking ``(provided under section 1842(r))''; and
(B) by inserting ``the 1 nurse practitioner or clinical
nurse specialist (as those terms are defined in section
1861(aa)(5)), or the physician assistant (as defined in
section 1861(aa)(5))'' after ``physician''; and
(2) in subsection (e)--
(A) in paragraph (1)(A), by inserting ``or a nurse
practitioner or clinical nurse specialist (as those terms are
defined in section 1861(aa)(5))'' after ``physician''; and
(B) in paragraph (2)--
(i) in the heading, by striking ``Physician certification''
and inserting ``Rule of construction regarding requirement
for certification''; and
(ii) by striking ``physician''.
(e) Application to Medicaid.--The amendments made under
this section shall apply under title XIX of the Social
Security Act in the same manner and to the same extent as
such requirements apply under title XVIII of such Act or
regulations promulgated thereunder.
(f) Effective Date.--The Secretary of Health and Human
Services shall prescribe regulations to apply the amendments
made by this section to items and services furnished, which
shall become effective no later than six months after the
enactment of this legislation. The Secretary shall promulgate
an interim final rule if necessary, to comply with the
required effective date.
SEC. 4408. ADJUSTMENT OF SEQUESTRATION.
(a) Temporary Suspension of Medicare Sequestration.--During
the period beginning on May 1, 2020 and ending on December
31, 2020, the Medicare programs under title XVIII of the
Social Security Act (42 U.S.C. 1395 et seq.) shall be exempt
from reduction under any sequestration order issued before,
on, or after the date of enactment of this Act.
(b) Extension of Direct Spending Reductions Through Fiscal
Year 2030.--Section 251A(6) of the Balanced Budget and
Emergency Deficit Control Act of 1985 (2 U.S.C. 901a(6)) is
amended--
(1) in subparagraph (B), in the matter preceding clause
(i), by striking ``through 2029'' and inserting ``through
2030''; and
(2) in subparagraph (C), in the matter preceding clause
(i), by striking ``fiscal year 2029'' and inserting ``fiscal
year 2030''.
SEC. 4409. MEDICARE HOSPITAL INPATIENT PROSPECTIVE PAYMENT
SYSTEM ADD-ON PAYMENT FOR COVID-19 PATIENTS
DURING EMERGENCY PERIOD.
(a) In General.--Section 1886(d)(4)(C) of the Social
Security Act (42 U.S.C. 1395ww(d)(4)(C)) is amended by adding
at the end the following new clause:
``(iv)(I) For discharges occurring during the emergency
period described in section 1135(g)(1)(B), in the case of a
discharge that has a principal or secondary diagnosis of
COVID-19, the Secretary shall increase the weighting factor
for each diagnosis-related group (with such a principal or
secondary diagnosis) by 15 percent.
``(II) Any adjustment under subclause (I) shall not be
taken into account in applying budget neutrality under clause
(iii).''.
(b) Implementation.--Notwithstanding any other provision of
law, the Secretary may implement the amendment made by
subsection (a) by program instruction or otherwise.
SEC. 4410. REVISING PAYMENT RATES FOR DURABLE MEDICAL
EQUIPMENT UNDER THE MEDICARE PROGRAM THROUGH
DURATION OF EMERGENCY PERIOD.
(a) Rural and Noncontiguous Areas.--The Secretary of Health
and Human Services shall implement section 414.210(g)(9)(iii)
of title 42, Code of Federal Regulations (or any successor
regulation), to apply the transition rule described in such
section to all applicable items and services furnished in
rural areas and noncontiguous areas (as such terms are
defined for purposes of such section) as planned through
December 31, 2020, and through the duration of the emergency
period described in section 1135(g)(1)(B) of the Social
Security Act (42 U.S.C. 1320b-5(g)(1)(B)), if longer.
(b) Areas Other Than Rural and Noncontiguous Areas.--With
respect to items and services furnished on or after the date
that is 30 days after the date of the enactment of this Act,
the Secretary of Health and Human Services shall apply
section 414.210(g)(9)(iv) of title 42, Code of Federal
Regulations (or any successor regulation), as if the
reference to ``dates of service from June 1, 2018 through
December 31, 2020, based on the fee schedule amount for the
area is equal to 100 percent of the adjusted payment amount
established under this section'' were instead a reference to
``dates of service from March 6, 2020, through the remainder
of the duration of the emergency period described in section
1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b-
5(g)(1)(B)), based on the fee schedule amount for the area is
equal to 75 percent of the adjusted payment amount
established under this section and 25 percent of the
unadjusted fee schedule amount''.
SEC. 4411. PROVIDING HOME AND COMMUNITY-BASED SERVICES IN
ACUTE CARE HOSPITALS.
Section 1902(h) of the Social Security Act (42 U.S.C.
1396a(h)) is amended--
(1) by inserting ``(1)'' after ``(h)'';
(2) by inserting ``, home and community-based services
provided under subsection (c), (d), or (i) of section 1915 or
under a waiver under section 1115, self-directed personal
assistance services provided pursuant to a written plan of
care under section 1915(j), and home and community-based
attendant services and supports under section 1915(k)''
before the period; and
(3) by adding at the end the following:
[[Page S1854]]
``(2) Nothing in this title, title XVIII, or title XI shall
be construed as prohibiting receipt of any care or services
specified in paragraph (1) in an acute care hospital that
are--
``(A) identified in an individual's person-centered plan of
services and supports (or comparable plan of care);
``(B) provided to meet needs of the individual that are not
met through the provision of hospital services;
``(C) not a substitute for services that the hospital is
obligated to provide through its conditions of participation
or under Federal or State law; and
``(D) designed to ensure smooth transitions between acute
care settings and home and community-based settings, and to
preserve the individual's functions.''.
SEC. 4412. TREATMENT OF TECHNOLOGY-ENABLED COLLABORATIVE
LEARNING AND CAPACITY BUILDING MODELS AS
MEDICAL ASSISTANCE.
Section 1915 of the Social Security Act (42 U.S.C. 1396n)
is amended by adding at the end the following:
``(m) Technology-enabled Collaborative Learning and
Capacity Building Models.--
``(1) In general.--A State may provide, as medical
assistance, a technology-enabled collaborative learning and
capacity building model used by a provider participating
under the State plan (or a waiver of such plan) without
regard to the requirements of section 1902(a)(1) (relating to
statewideness), section 1902(a)(10)(B) (relating to
comparability), and section 1902(a)(23) (relating to freedom
of choice of providers).
``(2) Requirements.--A State shall be eligible for Federal
financial assistance for providing such medical assistance
under the following conditions:
``(A) A participating provider uses the technology-enabled
collaborative learning and capacity building model to train
health professionals (which may include medical students) in
protocols for responding to a public health emergency during
an emergency period, including any period relating to an
outbreak of coronavirus disease 2019 (COVID-19).
``(B) In accordance with section 1902(a)(25), there are no
other third parties liable to pay for the use of such model
by a participating provider, including as reimbursement under
a medical, social, educational, or other program.
``(C) The State allocates the costs of any part of the use
such model which is reimbursable under another federally
funded program in accordance with OMB Circular A-87 (or any
related or successor guidance or regulations regarding
allocation of costs among federally funded programs) under an
approved cost allocation program.
``(3) Nonapplication of time limits.--Subsection (h) shall
not apply to the provision of medical assistance for
technology-enabled collaborative learning and capacity
building models under this subsection.
``(4) Definitions.--In this subsection:
``(A) Emergency period.--The term `emergency period' has
the meaning given that term in section 1135(g)(1).
``(B) Technology-enabled collaborative learning and
capacity building model.--The term ` technology-enabled
collaborative learning and capacity building model' has the
meaning given that term in section 2(7) of the Expanding
Capacity for Health Outcomes Act (Public Law 114-270, 130
Stat. 1395).''.
SEC. 4413. ENCOURAGING THE DEVELOPMENT AND USE OF DISARM
ANTIMICROBIAL DRUGS.
(a) Additional Payment for DISARM Antimicrobial Drugs Under
Medicare.--
(1) In general.--Section 1886(d)(5) of the Social Security
Act (42 U.S.C. 1395ww(d)(5)) is amended by adding at the end
the following new subparagraph:
``(M)(i)(I) In the case of discharges occurring on or after
October 1, 2021, and before October 1, 2026, subject to
subclause (II), the Secretary shall, after notice and
opportunity for public comment (in the publications required
by subsection (e)(5) for a fiscal year or otherwise), provide
for an additional payment under a mechanism (separate from
the mechanism established under subparagraph (K)), with
respect to such discharges involving any DISARM antimicrobial
drug, in an amount equal to--
``(aa) the amount payable under section 1847A for such drug
during the calendar quarter in which the discharge occurred;
or
``(bb) if no amount for such drug is determined under
section 1847A, an amount to be determined by the Secretary in
a manner similar to the manner in which payment amounts are
determined under section 1847A based on information submitted
by the manufacturer or sponsor of such drug (as required
under clause (v)).
``(II) In determining the amount payable under section
1847A for purposes of items (aa) and (bb) of subclause (I),
subparagraphs (A) and (B) of subsection (b)(1) of such
section shall be applied by substituting `100 percent' for
`106 percent' each place it appears and paragraph (8)(B) of
such section shall be applied by substituting `0 percent' for
`6 percent'.
``(ii) For purposes of this subparagraph, a DISARM
antimicrobial drug is--
``(I) a drug--
``(aa) that--
``(AA) is approved by the Food and Drug Administration;
``(BB) is designated by the Food and Drug Administration as
a qualified infectious disease product under subsection (d)
of section 505E of the Federal Food, Drug, and Cosmetic Act;
and
``(CC) has received an extension of its exclusivity period
pursuant to subsection (a) of such section; and
``(bb) that has been designated by the Secretary pursuant
to the process established under clause (iv)(I)(bb); or
``(II) an antibacterial or antifungal biological product--
``(aa) that is licensed for use, or an antibacterial or
antifungal biological product for which an indication is
first licensed for use, by the Food and Drug Administration
on or after June 5, 2014, under section 351(a) of the Public
Health Service Act for human use to treat serious or life-
threatening infections, as determined by the Food and Drug
Administration, including those caused by, or likely to be
caused by--
``(AA) an antibacterial or antifungal resistant pathogen,
including novel or emerging infectious pathogens; or
``(BB) a qualifying pathogen (as defined under section
505E(f) of the Federal Food, Drug, and Cosmetic Act); and
``(bb) has been designated by the Secretary pursuant to the
process established under clause (iv)(I)(bb).
``(iii) The mechanism established pursuant to clause (i)
shall provide that the additional payment under clause (i)
shall--
``(I) with respect to a discharge, only be made to a
subsection (d) hospital that, as determined by the
Secretary--
``(aa) is participating in the National Healthcare Safety
Network Antimicrobial Use and Resistance Module of the
Centers for Disease Control and Prevention or a similar
reporting program, as specified by the Secretary, relating to
antimicrobial drugs; and
``(bb) has an antimicrobial stewardship program that aligns
with the Core Elements of Hospital Antibiotic Stewardship
Programs of the Centers for Disease Control and Prevention or
the Antimicrobial Stewardship Standard set by the Joint
Commission; and
``(II) apply to discharges occurring on or after October 1
of the year in which the drug or biological product is
designated by the Secretary as a DISARM antimicrobial drug.
``(iv)(I) The mechanism established pursuant to clause (i)
shall provide for a process for--
``(aa) a manufacturer or sponsor of a drug or biological
product to request the Secretary to designate the drug or
biological product as a DISARM antimicrobial drug; and
``(bb) the designation by the Secretary of drugs and
biological products as DISARM antimicrobial drugs.
``(II) A designation of a drug or biological product as a
DISARM antimicrobial drug may be revoked by the Secretary if
the Secretary determines that--
``(aa) the drug or biological product no longer meets the
requirements for a DISARM antimicrobial drug under clause
(ii);
``(bb) the request for such designation contained an untrue
statement of material fact; or
``(cc) clinical or other information that was not available
to the Secretary at the time such designation was made shows
that--
``(AA) such drug or biological product is unsafe for use or
not shown to be safe for use for individuals who are entitled
to benefits under part A; or
``(BB) an alternative to such drug or biological product is
an advance that substantially improves the diagnosis or
treatment of such individuals.
``(III) Not later than October 1, 2021, and annually
thereafter through October 1, 2025, the Secretary shall
publish in the Federal Register a list of the DISARM
antimicrobial drugs designated under this subparagraph
pursuant to the process established under clause (iv)(I)(bb).
``(v)(I) For purposes of determining additional payment
amounts under clause (i), a manufacturer or sponsor of a drug
or biological product that submits a request described in
clause (iv)(I)(aa) shall submit to the Secretary information
described in section 1927(b)(3)(A)(iii).
``(II) The penalties for failure to provide timely
information under clause (i) of subparagraph (C) of section
1927(b)(3) and for providing false information under clause
(ii) of such subparagraph shall apply to manufacturers and
sponsors of a drug or biological product under this section
with respect to information under subclause (I) in the same
manner as such penalties apply to manufacturers under such
clauses with respect to information under subparagraph (A) of
such section.
``(vi) The mechanism established pursuant to clause (i)
shall provide that--
``(I) except as provided in subclause (II), no additional
payment shall be made under this subparagraph for discharges
involving a DISARM antimicrobial drug if any additional
payments have been made for discharges involving such drug as
a new medical service or technology under subparagraph (K);
``(II) additional payments may be made under this
subparagraph for discharges involving a DISARM antimicrobial
drug if any additional payments have been made for discharges
occurring prior to the date of enactment of this subparagraph
involving such drug as a new medical service or technology
under subparagraph (K); and
``(III) no additional payment shall be made under
subparagraph (K) for discharges involving a DISARM
antimicrobial drug as a new medical service or technology if
any additional payments for discharges involving such drug
have been made under this subparagraph.''.
[[Page S1855]]
(2) Conforming amendment.--Section 1886(d)(5)(K)(ii)(III)
of the Social Security Act (42 U.S.C.
1395ww(d)(5)(K)(ii)(III)) is amended by striking ``provide''
and inserting ``subject to subparagraph (M)(vi), provide''.
(b) Study and Reports on Removing Barriers to the
Development of DISARM Antimicrobial Drugs.--
(1) Study.--The Comptroller General of the United States
(in this subsection referred to as the ``Comptroller
General'') shall, in consultation with the Director of the
National Institutes of Health, the Commissioner of Food and
Drugs, the Administrator of the Centers for Medicare &
Medicaid Services, and the Director of the Centers for
Disease Control and Prevention, conduct a study to--
(A) identify and examine the barriers that prevent the
development of DISARM antimicrobial drugs (as defined in
section 1886(d)(5)(M)(ii) of the Social Security Act, as
added by subsection (a)); and
(B) develop recommendations for actions to be taken in
order to overcome any barriers identified under subparagraph
(A).
(2) Report.--October 1, 2025, the Comptroller General shall
submit to Congress a report containing the preliminary
results of the study conducted under paragraph (1), together
with recommendations for such legislation and administrative
action as the Comptroller General determines appropriate.
SEC. 4414. NOVEL MEDICAL PRODUCTS.
(a) Expedited Coding of Novel Medical Products.--Section
1174(b)(2)(B) of the Social Security Act (42 U.S.C. 1320d-
3(b)(2)(B)) is amended by adding at the end the following new
clauses:
``(iii) Expedited coding of novel medical products.--
``(I) In general.--Notwithstanding paragraph (1), in the
case of a novel medical product (as defined in clause (iv)),
the Secretary shall make modifications to the HCPCS code set
at least once every quarter.
``(II) Request.--Upon the written confidential request of a
manufacturer of a novel medical product, the Secretary shall
make a determination whether to assign a HCPCS code to such
product. Such request may occur on or after the date on which
the product receives a designation as a breakthrough therapy
under section 506(a) of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 356(a)), a breakthrough device under section
515B of such Act (21 U.S.C. 360e-3), or a regenerative
advanced therapy under section 506(g) of such Act (21 U.S.C.
356(g)).
``(III) Deadline for determination; notification.--The
Secretary shall--
``(aa) not later than 180 calendar days after receiving the
request of a manufacturer under subclause (II), make a
determination under such subclause with respect to the
request; and
``(bb) not later than 30 calendar days after making such
determination, notify the manufacturer of the determination.
``(IV) Monitoring utilization and outcomes.--A HCPCS code
assigned under this clause shall allow for the reliable
monitoring of utilization and outcomes of the novel medical
product as described in clause (vi).
``(V) Effective date of code assignment.--If the Secretary
makes a determination to assign a HCPCS code to a product
under subclause (II), such code--
``(aa) may be assigned within the first quarter after the
manufacturer files, with respect to such product, a new drug
application under section 505(b) of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. 355(b)), a biological product
license application under section 351(a) of the Public Health
Service Act (42 U.S.C. 262(a)), a premarket application under
section 515(c) of the Federal Food, Drug, and Cosmetic Act
(21 U.S.C. 360e(c)), a report under section 510(k) of such
Act (21 U.S.C. 360k), or a request for classification under
section 513(f)(2) of such Act (21 U.S.C. 360c(f)(2)); and
``(bb) may not take effect before the date the product is
approved, cleared, or licensed by the Food and Drug
Administration.
``(VI) Trade secrets and confidential information.--No
information submitted under subclause (II) shall be construed
as authorizing the Secretary to disclose any information that
is a trade secret or confidential information subject to
section 552(b)(4) of title 5, United States Code.
``(iv) Novel medical product defined.--For purposes of this
subparagraph, the term `novel medical product' means a drug,
biological product, or medical device--
``(I) that has not been assigned a HCPCS code; and
``(II) that has been designated as a breakthrough therapy
under section 506(a) of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 356(a)), a breakthrough device under section
515B of such Act (21 U.S.C. 360e-3), or a regenerative
advanced therapy under section 506(g) of such Act (21 U.S.C.
356(g)).
``(v) HCPCS defined.--For purposes of this subparagraph,
the term `HCPCS' means the Healthcare Common Procedure Coding
System.
``(vi) Inpatient products.--The Secretary shall establish a
code modifier within the hospital inpatient prospective
payment system under section 1886(d) to track the utilization
and outcomes of novel medical products that are assigned a
HCPCS code pursuant to the expedited coding process under
clause (iii) and are furnished by hospitals in inpatient
settings.''.
(b) Coverage Determinations for Novel Medical Products.--
Section 1862(l) of the Social Security Act (42 U.S.C.
1395y(l)) is amended by adding at the end the following new
paragraph:
``(7) Coverage pathway for novel medical products.--
``(A) In general.--The Secretary shall facilitate an
efficient coverage pathway to expedite a national coverage
decision for coverage with evidence development process under
this title for novel medical products described in
subparagraph (D). The Secretary shall review such novel
medical products for the coverage process on an expedited
basis, beginning as soon as the Secretary assigns a HCPCS
code to the product under clause (iii)(V)(aa) of section
1174(b)(2)(B).
``(B) Determination of coverage with evidence
development.--Such coverage pathway shall include, with
respect to such novel medical products, if the Secretary
determines coverage with evidence development is appropriate,
issuance of a national coverage determination of coverage
with evidence development for a period up to, but not to
exceed, 4 years from the date of such determination.
``(C) Modernizing payment options for novel medical
products.--Not later than 4 years after issuing such national
coverage determination, the Secretary shall submit to
Congress and to the manufacturer of the novel medical product
a report providing options for alternative payment models
under this title for the novel medical product or class of
such products, which may include the utilization of existing
models in the commercial health insurance market. Such report
shall include any recommendations for legislation and
administrative action as the Secretary determines appropriate
to facilitate such payment arrangements.
``(D) Novel medical products described.--For purposes of
this paragraph, a novel medical product described in this
subparagraph is a novel medical product, as defined in clause
(iv) of section 1174(b)(2)(B), that is assigned a HCPCS code
pursuant to the expedited coding process under clause (iii)
of such section.
``(E) Clarification.--Nothing in this paragraph shall
prevent the Secretary from issuing a noncoverage or a
national coverage determination for a novel medical
product.''.
(c) Enhancing Coordination With the Food and Drug
Administration.--
(1) Public meeting.--
(A) In general.--Not later than 12 months after the date of
the enactment of this Act, the Secretary shall convene a
public meeting for the purposes of discussing and providing
input on improvements to coordination between the Food and
Drug Administration and the Centers for Medicare & Medicaid
Services in preparing for the availability of novel medical
products (as defined in section 1174(b)(2)(B)(iv) of the
Social Security Act, as added by subsection (a)) on the
market in the United States.
(B) Attendees.--The public meeting shall include--
(i) representatives of relevant Federal agencies, including
representatives from each of the medical product centers
within the Food and Drug Administration and representatives
from the coding, coverage, and payment offices within the
Centers for Medicare & Medicaid Services;
(ii) stakeholders with expertise in the research and
development of novel medical products, including
manufacturers of such products;
(iii) representatives of commercial health insurance
payers;
(iv) stakeholders with expertise in the administration and
use of novel medical products, including physicians; and
(v) stakeholders representing patients and with expertise
in the utilization of patient experience data in medical
product development.
(C) Topics.--The public meeting shall include a discussion
of--
(i) the status of the drug and medical device development
pipeline related to the availability of novel medical
products;
(ii) the anticipated expertise necessary to review the
safety and effectiveness of such products at the Food and
Drug Administration and current gaps in such expertise, if
any;
(iii) the expertise necessary to make coding, coverage, and
payment decisions with respect to such products within the
Centers for Medicare & Medicaid Services, and current gaps in
such expertise, if any;
(iv) trends in the differences in the data necessary to
determine the safety and effectiveness of a novel medical
product and the data necessary to determine whether a novel
medical product meets the reasonable and necessary
requirements for coverage and payment under title XVIII of
the Social Security Act pursuant to section 1862(a)(1)(A) of
such Act (42 U.S.C. 1395y(a)(1)(A));
(v) the availability of information for sponsors of such
novel medical products to meet each of those requirements;
and
(vi) the coordination of information related to significant
clinical improvement over existing therapies for patients
between the Food and Drug Administration and the Centers for
Medicare & Medicaid Services with respect to novel medical
products.
(D) Trade secrets and confidential information.--No
information discussed as a part of the public meeting under
this paragraph shall be construed as authorizing the
Secretary to disclose any information that is a trade secret
or confidential information subject to section 552(b)(4) of
title 5, United States Code.
(2) Improving transparency of criteria for medicare
coverage.--
[[Page S1856]]
(A) Updating guidance.--Not later than 18 months after the
public meeting under paragraph (1), the Secretary of Health
and Human Services shall update the final guidance entitled
``National Coverage Determinations with Data Collection as a
Condition of Coverage: Coverage with Evidence Development''
to improve the availability and coordination of information
as described in clauses (iv) through (vi) of paragraph
(1)(C), and clarify novel medical product clinical data
requirements to meet reasonable and necessary requirements
for coverage and payment under title XVIII of the Social
Security Act.
(B) Finalizing updated guidance.--Not later than 12 months
after issuing draft guidance under subparagraph (A), the
Secretary shall finalize the updated guidance.
(d) Report on Coding, Coverage, and Payment Processes Under
Medicare for New Medical Products.--
(1) In general.--Not later than 12 months after the date of
enactment of this Act, the Secretary of Health and Human
Services shall publish a report on the internet website of
the Department of Health and Human Services regarding
processes under the Medicare program under title XVIII of the
Social Security Act (42 U.S.C. 1395 et seq.) with respect to
the coding, coverage, and payment of medical products
described in paragraph (2). Such report shall include the
following:
(A) A description of challenges in the coding, coverage,
and payment processes under the Medicare program for medical
products described in such paragraph.
(B) Recommendations to--
(i) incorporate patient experience data (such as the impact
of a disease or condition on the lives of patients and
patient treatment preferences) into the coverage and payment
processes within the Centers for Medicare & Medicaid
Services;
(ii) decrease the length of time to make national and local
coverage determinations under the Medicare program (as those
terms are defined in subparagraph (A) and (B), respectively,
of section 1862(l)(6) of the Social Security Act (42 U.S.C.
1395y(l)(6)));
(iii) streamline the coverage process under the Medicare
program and incorporate input from relevant stakeholders into
such coverage determinations; and
(iv) identify potential mechanisms to incorporate novel
payment designs similar to those in development in commercial
insurance plans and State plans under title XIX of the Social
Security Act (42 U.S.C. 1396r et seq.) into the Medicare
program.
(2) Medical products described.--For purposes of paragraph
(1), a medical product described in this paragraph is a
medical product, including a drug, biological (including gene
and cell therapy and gene editing), or medical device, that
has been designated as a breakthrough therapy under section
506(a) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
356(a)), a breakthrough device under section 515B of such Act
(21 U.S.C. 360e-3), or a regenerative advanced therapy under
section 506(g) of such Act (21 U.S.C. 356(g)).
TITLE II--EDUCATION PROVISIONS
SEC. 4501. SHORT TITLE.
This title may be cited as the ``COVID-19 Pandemic
Education Relief Act of 2020''.
SEC. 4502. DEFINITIONS.
(a) Definitions.--In this title:
(1) Qualifying emergency.--The term ``qualifying
emergency'' means--
(A) a public health emergency declared by the Secretary of
Health and Human Services pursuant to section 319 of the
Public Health Service Act (42 U.S.C. 247d);
(B) an event for which the President declared a major
disaster or an emergency under section 401 or 501,
respectively, of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5170 and 5191); or
(C) a national emergency declared by the President under
section 201 of the National Emergencies Act (50 U.S.C. 1601
et seq.).
(2) Institution of higher education.--The term
``institution of higher education'' has the meaning of the
term under section 102 of the Higher Education Act of 1965
(20 U.S.C. 1002).
(3) Secretary.--The term ``Secretary'' means the Secretary
of Education.
SEC. 4503. CAMPUS-BASED AID WAIVERS.
(a) Waiver of Non-federal Share Requirement.--
Notwithstanding sections 413C(a)(2) and 443(b)(5) of the
Higher Education Act of 1965 (20 U.S.C. 1070b-2(a)(2) and
1087-53(b)(5)), with respect to funds made available for
award years 2019-2020 and 2020-2021, the Secretary shall
waive the requirement that a participating institution of
higher education provide a non-Federal share to match Federal
funds provided to the institution for the programs authorized
pursuant to subpart 3 of part A and part C of title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070b et seq. and
1087-51 et seq.).
(b) Authority to Reallocate.--Notwithstanding sections
413D, 442, and 488 of the Higher Education Act of 1965 (20
U.S.C. 1070b-3, 1087-52, and 1095), during a period of a
qualifying emergency, an institution may transfer up to 100
percent of the institution's unexpended allotment under
section 442 of such Act to the institution's allotment under
section 413D of such Act, but may not transfer any funds from
the institution's unexpended allotment under section 413D of
such Act to the institution's allotment under section 442 of
such Act.
SEC. 4504. USE OF SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS
FOR EMERGENCY AID.
(a) In General.--Notwithstanding section 413B of the Higher
Education Act of 1965 (20 U.S.C. 1070b-1), an institution of
higher education may reserve any amount of an institution's
allocation under subpart 3 of part A of title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070b et seq.) for a
fiscal year to award, in such fiscal year, emergency
financial aid grants to assist undergraduate or graduate
students for unexpected expenses and unmet financial need as
the result of a qualifying emergency.
(b) Determinations.--In determining eligibility for and
awarding emergency financial aid grants under this section,
an institution of higher education may--
(1) waive the amount of need calculation under section 471
of the Higher Education Act of 1965 (20 U.S.C. 1087kk);
(2) allow for a student affected by a qualifying emergency
to receive funds in an amount that is not more than the
maximum Federal Pell Grant for the applicable award year; and
(3) utilize a contract with a scholarship-granting
organization designated for the sole purpose of accepting
applications from or disbursing funds to students enrolled in
the institution of higher education, if such scholarship-
granting organization disburses the full allocated amount
provided to the institution of higher education to the
recipients.
(c) Special Rule.--Any emergency financial aid grants to
students under this section shall not be treated as other
financial assistance for the purposes of section 471 of the
Higher Education Act of 1965 (20 U.S.C. 1087kk).
SEC. 4505. FEDERAL WORK-STUDY DURING A QUALIFYING EMERGENCY.
(a) In General.--In the event of a qualifying emergency, an
institution of higher education participating in the program
under part C of title IV of the Higher Education Act of 1965
(20 U.S.C. 1087-51 et seq.) may make payments under such part
to affected work-study students, for the period of time (not
to exceed one academic year) in which affected students were
unable to fulfill the students' work-study obligation for all
or part of such academic year due to such qualifying
emergency, as follows:
(1) Payments may be made under such part to affected work-
study students in an amount equal to or less than the amount
of wages such students would have been paid under such part
had the students been able to complete the work obligation
necessary to receive work study funds, as a one time grant or
as multiple payments.
(2) Payments shall not be made to any student who was not
eligible for work study or was not completing the work
obligation necessary to receive work study funds under such
part prior to the occurrence of the qualifying emergency.
(3) Any payments made to affected work-study students under
this subsection shall meet the matching requirements of
section 443 of the Higher Education Act of 1965 (20 U.S.C.
1087-53), unless such matching requirements are waived by the
Secretary of Education.
(b) Definition of Affected Work-study Student.--In this
section, the term ``affected work-study student'' means a
student enrolled at an eligible institution participating in
the program under part C of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1087-51 et seq.) who--
(1) received a work-study award under section 443 of the
Higher Education Act of 1965 (20 U.S.C. 1087-53) for the
academic year during which a qualifying emergency occurred;
(2) earned Federal work-study wages from such eligible
institution for such academic year; and
(3) was prevented from fulfilling the student's work-study
obligation for all or part of such academic year due to such
qualifying emergency.
SEC. 4506. ADJUSTMENT OF SUBSIDIZED LOAN USAGE LIMITS.
Notwithstanding section 455(q)(3) of the Higher Education
Act of 1965 (20 U.S.C. 1087e(q)(3)), the Secretary shall
exclude from a student's period of enrollment for purposes of
loans made under part D of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1087a et seq.) any semester (or the
equivalent) during which the student was unable to remain
enrolled in school as a result of a qualifying emergency, if
the Secretary is able to administer such policy in a manner
that limits complexity and the burden on the student.
SEC. 4507. EXCLUSION FROM FEDERAL PELL GRANT DURATION LIMIT.
The Secretary shall exclude from a student's Federal Pell
Grant duration limit under section 401(c)(5) of the Higher
Education Act of 1965 (2 U.S.C. 1070a(c)(5)) any semester (or
the equivalent) that the student does not complete due to a
qualifying emergency if the Secretary is able to administer
such policy in a manner that limits complexity and the burden
on the student.
SEC. 4508. INSTITUTIONAL REFUNDS AND FEDERAL STUDENT LOAN
FLEXIBILITY.
(a) Institutional Waiver.--The Secretary may waive the
institutional requirement in section 484B of the Higher
Education Act of 1965 (20 U.S.C. 1091b) with respect to the
amount of grant or loan assistance (other than assistance
received under part C of title IV of such Act) to be returned
to the title IV programs if a recipient of assistance under
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070
et seq.) withdraws from the institution during the payment
period or period of enrollment as a result of a qualifying
emergency.
[[Page S1857]]
(b) Student Waiver.--The Secretary may waive the amounts
that students are required to return in section 484B of the
Higher Education Act of 1965 (20 U.S.C. 1091b) with respect
to Federal Pell Grants or other grant assistance if the
withdrawals on which the returns are based on withdrawals by
students who withdrew from the institution as a result of a
qualifying emergency.
(c) Canceling Loan Obligation.--Notwithstanding any other
provision of the Higher Education Act of 1965 (20 U.S.C. 1001
et seq.), the Secretary shall cancel the borrower's
obligation to repay the portion of a loan made under part D
of title IV of such Act for a recipient of assistance who
withdraws from the institution during the payment period as a
result of a qualifying emergency.
(d) Approved Leave of Absence.--Notwithstanding any other
provision of law, for purposes of receiving assistance under
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070
et seq.), an institution of higher education may, as a result
of a qualifying emergency, provide a student with an approved
leave of absence that does not require the student to return
at the same point in the academic program that the student
began the leave of absence if the student returns within the
same semester (or the equivalent).
SEC. 4509. SATISFACTORY PROGRESS.
Notwithstanding section 484 of the Higher Education Act of
1965 (20 U.S.C. 1091), in determining whether a student is
maintaining satisfactory progress for purposes of title IV of
the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.), an
institution of higher education may, as a result of a
qualifying emergency, exclude from the quantitative component
of the calculation any attempted credits that were not
completed by such student without requiring an appeal by such
student.
SEC. 4510. CONTINUING EDUCATION AT AFFECTED FOREIGN
INSTITUTIONS.
(a) In General.--Notwithstanding section 481(b) of the
Higher Education Act of 1965 (20 U.S.C. 1088(b)), with
respect to a foreign institution, in the case of a public
health emergency, major disaster or emergency, or national
emergency declared by the applicable government authorities
in the country in which the foreign institution is located,
the Secretary may permit any part of an otherwise eligible
program to be offered via distance education for the duration
of such emergency or disaster and the following payment
period for purposes of title IV of the Higher Education Act
of 1965 (20 U.S.C. 1070 et seq.).
(b) Eligibility.--An otherwise eligible program that is
offered in whole or in part through distance education by a
foreign institution between March 1, 2020, and the date of
enactment of this Act shall be deemed eligible for the
purposes of part D of title IV of the Higher Education Act of
1965 (20 U.S.C. 1087a et seq.) for the duration of the
qualifying emergency and the following payment period for
purposes of title IV of the Higher Education Act of 1965 (20
U.S.C. 1070 et seq.). Not later than June 30, 2020, an
institution of higher that uses the authority provided in the
previous sentence shall report such use to the Secretary.
(c) Report.--Not later than 180 days after the date of
enactment of this Act, and every 180 days thereafter for the
duration of the qualifying emergency and the following
payment period, the Secretary shall submit to the authorizing
committees (as defined in section 103 of the Higher Education
Act of 1965 (20 U.S.C. 1003)) a report that identifies each
foreign institution that carried out a distance education
program authorized under this section.
(d) Written Arrangements.--
(1) In general.--Notwithstanding section 102 of the Higher
Education Act of 1965 (20 U.S.C. 1002), for the duration of a
qualifying emergency and the following payment period, the
Secretary may allow a foreign institution to enter into a
written arrangement with an institution of higher education
located in the United States that participates in the Federal
Direct Loan Program under part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for the
purpose of allowing a student of the foreign institution who
is a borrower of a loan made under such part to take courses
from the institution of higher education located in the
United States.
(2) Form of arrangements.--
(A) Public or other nonprofit institutions.--A foreign
institution that is a public or other nonprofit institution
may enter into a written arrangement under subsection (a)
only with an institution of higher education described in
section 101 of such Act (20 U.S.C. 1001).
(B) Other institutions.--A foreign institution that is a
graduate medical school, nursing school, or a veterinary
school and that is not a public or other nonprofit
institution may enter into a written arrangement under
subsection (a) with an institution of higher education
described in section 101 or section 102 of such Act (20
U.S.C. 1001 and 1002).
(3) Report use.--Not later than June 30, 2020, an
institution of higher that uses the authority described in
paragraph (2) shall report such use to the Secretary.
(4) Report from the secretary.--Not later than 180 days
after the date of enactment of this Act, and every 180 days
thereafter for the duration of the qualifying emergency and
the following payment period, the Secretary shall submit to
the authorizing committees (as defined in section 103 of the
Higher Education Act of 1965 (20 U.S.C. 1003)) a report that
identifies each foreign institution that entered into a
written arrangement authorized under subsection (a).
SEC. 4511. NATIONAL EMERGENCY EDUCATIONAL WAIVERS.
(a) In General.--Notwithstanding any other provision of
law, the Secretary of Education may waive any statutory or
regulatory provision described under subparagraphs (A)
through (C) of subsection (b)(1) if the Secretary determines
that such a waiver is necessary and appropriate due to the
emergency involving Federal primary responsibility determined
to exist by the President under the section 501(b) of the
Robert T. Stafford Disaster Relief and Emergency Assistance
Act (42 U.S.C. 5191(b)) with respect to the Coronavirus
Disease 2019 (COVID-19).
(b) Applicable Provisions of Law.--
(1) In general.--The Secretary of Education may waive any
statutory or regulatory requirement (such as those
requirements related to assessments, accountability,
allocation of funds, and reporting), for which a waiver
request is submitted under subsection (c), if the Secretary
determines that such a waiver is necessary and appropriate as
described in subsection (a), under the following provisions
of law:
(A) The Elementary and Secondary Education Act of 1965 (20
U.S.C. 6301 et seq.).
(B) The Carl D. Perkins Career and Technical Education Act
of 2006 (20 U.S.C. 2301 et seq.).
(C) The Higher Education Act of 1965 (20 U.S.C. 1001 et
seq.).
(2) Limitation.--The Secretary of Education shall not waive
under this section any statutory or regulatory requirements
relating to applicable civil rights laws.
(c) Requests for Waivers.--
(1) In general.--In addition to any provision waived by the
Secretary under subsection (a), a State, State educational
agency, local educational agency, Indian tribe, or
institution of higher education that desires a waiver from
any statutory or regulatory provision described under
subparagraphs (A) through (C) of subsection (b)(1) that the
Secretary has not already waived in accordance with
subsection (a), may submit a waiver request to the Secretary
in accordance with this subsection.
(2) Requests submitted.--A request for a waiver under this
subsection shall--
(A) identify the Federal programs affected by the requested
waiver;
(B) describe which Federal statutory or regulatory
requirements are to be waived; and
(C) describe how the emergency involving Federal primary
responsibility determined to exist by the President under the
section 501(b) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to
the Coronavirus Disease 2019 (COVID-19) prevents or otherwise
restricts the ability of the State, State educational agency,
local educational agency, Indian tribe, or institution of
higher education to comply with such statutory or regulatory
requirements.
(3) Secretary approval.--
(A) In general.--Except as provided under subparagraph (B),
the Secretary of Education shall approve or disapprove a
waiver request submitted under paragraph (1) not more than 15
days after the date on which such request is submitted.
(B) Exceptions.--The Secretary of Education may disapprove
a waiver request submitted under paragraph (1), only if the
Secretary determines that--
(i) the waiver request does not meet the requirements of
this section;
(ii) the waiver is not permitted pursuant to subsection
(b)(2); or
(iii) the description required under paragraph (2)(C)
provides insufficient information to demonstrate that the
waiving of such requirements is necessary or appropriate
consistent with subsection (a).
(4) Duration.--
(A) In general.--Except as provided in paragraph (B), a
waiver approved by the Secretary of Education under this
subsection may be for a period not to exceed 1 academic year.
(B) Extension.--The Secretary of Education may extend the
period described under subparagraph (A) if the State, State
educational agency, local educational agency, Indian tribe,
or institution of higher education demonstrates to the
Secretary that extending the waiving of such requirements is
necessary and appropriate consistent with subsection (a).
(d) Reporting and Publication.--
(1) Notifying congress.--Not later than 7 days after
granting a waiver under this section, the Secretary of
Education shall notify the Committee on Health, Education,
Labor, and Pensions of the Senate, the Committee on
Appropriations of the Senate, the Committee on Education and
Labor of the House of Representatives, and the Committee on
Appropriations of the House of Representatives of such
waiver.
(2) Publication.--Not later than 30 days after granting a
waiver under this section, the Secretary of Education shall
publish a notice of the Secretary's decision in the Federal
Register and on the website of the Department of Education.
(3) IDEA report.--Not later than 30 days after the date of
enactment of this Act, the Secretary of Education shall
prepare and submit a report to the Committee on Health,
Education, Labor, and Pensions and the Committee on
Appropriations of the Senate, and the Committee on Education
and Labor
[[Page S1858]]
and the Committee on Appropriations of the House of
Representatives, with recommendations on any additional
waivers the Secretary believes are necessary to be enacted
into law under the Individuals with Disabilities Education
Act (20 U.S.C. 1401 et seq.) and the Rehabilitation Act of
1973 (29 U.S.C. 701 et seq.) to provide limited flexibility
to States and local educational agencies to meet the unique
needs of students with disabilities during the emergency
involving Federal primary responsibility determined to exist
by the President under the section 501(b) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5191(b)) with respect to the Coronavirus Disease 2019
(COVID-19).
SEC. 4512. HBCU CAPITAL FINANCING.
(a) Deferment Period.--
(1) In general.--Notwithstanding any provision of title III
of the Higher Education Act of 1965 (20 U.S.C. 1051 et seq.),
or any regulation promulgated under such title, the Secretary
may grant a deferment, for a period of a qualifying emergency
to an institution that has received a loan under part D of
title III of such Act (20 U.S.C. 1066 et seq.).
(2) Terms.--During the deferment period granted under this
subsection--
(A) the institution shall not be required to pay any
periodic installment of principal required under the loan
agreement for such loan; and
(B) the Secretary shall make principal payments otherwise
due under the loan agreement.
(3) Closing.--At the closing of a loan deferred under this
subsection, terms shall be set under which the institution
shall be required to repay the Secretary for the payments of
principal made by the Secretary during the deferment, on a
schedule that begins upon repayment to the lender in full on
the loan agreement.
(b) Termination Date.--
(1) In general.--Except as provided in paragraph (2), the
authority provided under this section to grant a loan
deferment under subsection (a), shall terminate on the date
that is the end of the qualifying emergency.
(2) Duration.--Any provision of a loan agreement or
insurance agreement modified or waived by the authority under
this section shall remain so modified or waived for the
duration of the period covered by the loan agreement or
insurance agreement.
(c) Report.--Not later than 180 days after the date of
enactment of this Act, and every 180 days thereafter during
the period beginning on the first day of the qualifying
emergency and ending on September 30 of the fiscal year
following the end of the qualifying emergency, the Secretary
shall submit to the authorizing committees (as defined in
section 103 of the Higher Education Act of 1965 (20 U.S.C.
1003)) a report that identifies each institution that
received assistance or a waiver under this section.
SEC. 4513. TEMPORARY RELIEF FOR FEDERAL STUDENT LOAN
BORROWERS.
(a) In General.--The Secretary shall suspend all payments
due for loans made under part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for 3 months.
(b) No Accrual of Interest.--Notwithstanding any other
provision of the Higher Education Act of 1965 (20 U.S.C. 1001
et seq.), interest shall not accrue on a loan described under
subsection (a) for which payment was suspended for the period
of the suspension.
(c) Consideration of Payments.--The Secretary shall deem
each month for which a loan payment was suspended under this
section as if the borrower of the loan had made a payment for
the purpose of any loan forgiveness program authorized under
part D of title IV of the Higher Education Act of 1965 (20
U.S.C. 1087a et seq.) for which the borrower would have
otherwise qualified.
(d) Extension.--The Secretary may extend the period of
suspension described under subsection (a) for an additional 3
months.
SEC. 4514. PROVISIONS RELATED TO THE CORPORATION FOR NATIONAL
AND COMMUNITY SERVICE.
(a) Accrual of Service Hours.--
(1) Accrual through other service hours.--
(A) In general.--Notwithstanding any other provision of the
Domestic Volunteer Service Act of 1973 (42 U.S.C. 4950 et
seq.) or the National and Community Service Act of 1990 (42
U.S.C. 12501 et seq.), the Corporation for National and
Community Service shall allow an individual described in
subparagraph (B) to accrue other service hours that will
count toward the number of hours needed for the individual's
education award.
(B) Affected individuals.--Subparagraph (A) shall apply to
any individual serving in a position eligible for an
educational award under subtitle D of title I of the National
and Community Service Act of 1990 (42 U.S.C. 12601 et seq.)--
(i) who is performing limited service due to COVID-19; or
(ii) whose position has been suspended or placed on hold
due to COVID-19.
(2) Provisions in case of early exit.--In any case where an
individual serving in a position eligible for an educational
award under subtitle D of title I of the National and
Community Service Act of 1990 (42 U.S.C. 12601 et seq.) was
required to exit the position early at the direction of the
Corporation for National and Community Service, the Chief
Executive Officer of the Corporation for National and
Community Service may--
(A) deem such individual as having met the requirements of
the position; and
(B) award the individual the full value of the educational
award under such subtitle for which the individual would
otherwise have been eligible.
(b) Availability of Funds.--Notwithstanding any other
provision of law, all funds made available to the Corporation
for National and Community Service under any Act, including
the amounts appropriated to the Corporation under the
headings ``operating expenses'', ``salaries and expenses'',
and ``office of the inspector general'' under the heading
``Corporation for National and Community Service'' under
title IV of Division A of the Further Consolidated
Appropriations Act, 2020 (Public Law 116-94), shall remain
available for the fiscal year ending September 30, 2021.
(c) No Required Return of Grant Funds.--Notwithstanding
section 129(l)(3)(A)(i) of the National and Community Service
Act of 1990 (42 U.S.C. 12581(l)(3)(A)(i)), the Chief
Executive Officer of the Corporation for National and
Community Service may permit fixed-amount grant recipients
under such section 129(l) to maintain a pro rata amount of
grant funds, at the discretion of the Corporation for
National and Community Service, for participants who exited
or are serving in a limited capacity due to COVID-19, to
enable the grant recipients to maintain operations and to
accept participants.
(d) Extension of Terms and Age Limits.--Notwithstanding any
other provision of law, the Corporation for National and
Community Service may extend the term of service (for a
period not to exceed the 1-year period immediately following
the end of the national emergency) or waive any upper age
limit (except in no case shall the maximum age exceed 26
years of age) for national service programs carried out by
the National Civilian Community Corps under subtitle E of
title I of the National and Community Service Act of 1990 (42
U.S.C. 12611 et seq.), and the participants in such programs,
for the purposes of--
(1) addressing disruptions due to COVID-19; and
(2) minimizing the difficulty in returning to full
operation due to COVID-19 on such programs and participants.
SEC. 4515. WORKFORCE RESPONSE ACTIVITIES.
(a) Administrative Costs.--Of the total amount allocated to
a local area under section 128(b) of the Workforce Innovation
and Opportunity Act (29 U.S.C. 3163(b)) and section 133(b) of
such Act (29 U.S.C. 3173(b)) and available for administrative
costs for program year 2019, not more than 20 percent of the
total amount may be used by the local board involved for the
administrative costs of carrying out local workforce
investment activities under chapter 2 or chapter 3 of
subtitle B of title I of such Act (29 U.S.C. 3151 et seq.),
if the portion of the total amount that exceeds 10 percent of
the total amount as described under section 128(b)(4)(A) of
such Act is used to respond to the COVID-19 national
emergency.
(b) Rapid Response Activities.--
(1) Statewide rapid response.--Of the funds available for
program year 2019 for statewide activities under section
128(a) of the Workforce Innovation and Opportunity Act (29
U.S.C. 3163(a)), such funds may be used for statewide rapid
response activities as described in section 134(a)(2)(A) (29
U.S.C. 3174(a)(2)(A)) for responding to the COVID-19 national
emergency.
(2) Local boards.--Of the funds available to a Governor
under section 133(a)(2) of such Act (29 U.S.C. 3173(a)(2))
such funds may be released within 30 days to local boards
most impacted by the coronavirus at the determination of the
Governor for rapid response activities related to responding
to the COVID-19 national emergency.
(c) Definitions.--In this section:
(1) Coronavirus.--The term ``coronavirus'' means
coronavirus as defined in section 506 of the Coronavirus
Preparedness and Response Supplemental Appropriations Act,
2020 (Public Law 116-123).
(2) COVID-19 national emergency.--The term ``COVID-19
national emergency'' means the national emergency declared by
the President under the National Emergencies Act (50 U.S.C.
1601 et seq.) on March 13, 2020, with respect to the
coronavirus.
(3) WIOA terms.--Except as otherwise provided, the terms in
this section have the meanings given the terms in section 3
of the Workforce Innovation and Opportunity Act (29 U.S.C.
3102).
SEC. 4516. TECHNICAL AMENDMENTS.
(a) In General.--
(1) Section 6103(a)(3) of the Internal Revenue Code of
1986, as amended by the FUTURE Act (Public Law 116-91), is
further amended by striking ``(13), (16)'' and inserting
``(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)''.
(2) Section 6103(p)(3)(A) of such Code, as so amended, is
further amended by striking ``(12),'' and inserting ``(12),
(13)(A), (13)(B), (13)(C), (13)(D)(i)''.
(3) Section 6103(p)(4) of such Code, as so amended, is
further amended by striking ``(13) or (16)'' each place it
appears and inserting ``(13), or (16)''.
(4) Section 6103(p)(4) of such Code, as so amended and as
amended by paragraph (3), is further amended by striking
``(13)'' each place it appears and inserting ``(13)(A),
(13)(B), (13)(C), (13)(D)(i)''.
(5) Section 6103(l)(13)(C)(ii) of such Code, as added by
the FUTURE Act (Public Law 116-91), is amended by striking
``section 236A(e)(4)'' and inserting ``section 263A(e)(4)''.
[[Page S1859]]
(b) Effective Date.--The amendments made by this section
shall apply as if included in the enactment of the FUTURE Act
(Public Law 116-91).
TITLE III--LABOR PROVISIONS
SEC. 4601. LIMITATION ON PAID LEAVE.
Section 110(b)(2)(B) of the Family and Medical Leave Act of
1993 (as added by the Emergency Family and Medical Leave
Expansion Act) is amended by striking clause (ii) and
inserting the following:
``(ii) Limitation.--An employer shall not be required to
pay more than $200 per day and $10,000 in the aggregate for
each employee for paid leave under this section.''.
SEC. 4602. EMERGENCY PAID SICK LEAVE ACT LIMITATION.
Section 5102 of the Emergency Paid Sick Leave Act (division
E of the Families First Coronavirus Response Act) is amended
by adding at the end the following:
``(f) Limitations.--
``(1) In general.--An employer shall not be required to pay
more than either--
``(A) $511 per day and $5,110 in the aggregate for each
employee, when the employee is taking leave for a reason
described in paragraph (1), (2), or (3) of section 5102(a);
or
``(B) $200 per day and $2,000 in the aggregate for each
employee, when the employee is taking leave for a reason
described in paragraph (4), (5), or (6) of section 5102(a).
``(2) Expiration of requirement.-- An employer's
requirement to provide paid leave with respect to a specific
employee shall expire at the earlier of--
``(A) the time when the employer has paid that employee for
paid leave under this section for an equivalent of 80 hours
of work; or
``(B) upon the employee's return to work after taking paid
leave under this section.''.
SEC. 4603. REGULATORY AUTHORITIES UNDER THE EMERGENCY PAID
SICK LEAVE ACT.
Section 5111(2) of the Emergency Paid Sick Leave Act
(division E of the Families First Coronavirus Response Act)
is amended by striking ``section 5102(a)(5)'' and inserting
``paragraphs (4) and (5) of section 5102(a)(5)''.
SEC. 4604. UNEMPLOYMENT INSURANCE.
Section 903(h)(2)(B) of the Social Security Act (42 U.S.C.
1103(h)(2)(B)), as added by section 4102 of the Emergency
Unemployment Insurance Stabilization and Access Act of 2020,
is amended to read as follows:
``(B) The State ensures that applications for unemployment
compensation, and assistance with the application process,
are accessible in person, by phone, or online.''.
SEC. 4605. OMB WAIVER OF PAID FAMILY AND PAID SICK LEAVE.
(a) Family and Medical Leave Act of 1993.--Section 110(a)
of title I of the Family and Medical Leave Act of 1993 (29
U.S.C. 2611 et seq.) (as added by division C of the Families
First Coronavirus Response Act) is amended by adding at the
end the following new paragraph:
``(4) The Director of the Office of Management and Budget
shall have the authority to exclude for good cause from the
requirements under subsection (b) certain employers of the
United States Government with respect to certain categories
of Executive Branch employees.''.
(b) Emergency Paid Sick Leave Act.--The Emergency Paid Sick
Leave Act (division E of the Families First Coronavirus
Response Act) is amended by adding at the end the following
new section:
``SEC. 5112. AUTHORITY TO EXCLUDE CERTAIN EMPLOYEES.
``The Director of the Office of Management and Budget shall
have the authority to exclude for good cause from the
definition of employee under section 5110(1) certain
employees described in subparagraphs (E) and (F) of such
section, including by exempting certain United States
Government employers covered by section 5110(2)(A)(i)(V) from
the requirements of this title with respect to certain
categories of Executive Branch employees.''.
SEC. 4606. PAID LEAVE FOR REHIRED EMPLOYEES.
Section 110(a)(1)(A) of the Family and Medical Leave Act of
1993, as added by section 3102 of the Emergency Family and
Medical Leave Expansion Act, is amended to read as follows:
``(A) Eligible employee.--
``(i) In general.--In lieu of the definition in sections
101(2)(A) and 101(2)(B)(ii), the term `eligible employee'
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).
``(ii) Rule regarding rehired employees.--For purposes of
clause (i), the term `employed for at least 30 calendar
days', used with respect to an employee and an employer
described in clause (i), includes an employee who was laid
off by that employer not earlier than March 1, 2020, had
worked for the employer for not less than 30 of the last 60
calendar days prior to the employee's layoff, and was rehired
by the employer.''.
SEC. 4607. ADVANCE REFUNDING OF CREDITS.
(a) Payroll Credit for Required Paid Sick Leave.--Section
7001 of division G of the Families First Coronavirus Response
Act is amended by inserting after subsection (g) the
following new subsection:
``(h) Treatment of Deposits.--The Secretary of the Treasury
(or the Secretary's delegate) shall waive any penalty under
section 6656 of the Internal Revenue Code of 1986 for any
failure to make a deposit of the tax imposed by section
3111(a) or 3221(a) of such Code if the Secretary determines
that such failure was due to the anticipation of the credit
allowed under this section.''.
(b) Credit for Sick Leave for Certain Self-employed
Individuals.--Section 7002 of division G of the Families
First Coronavirus Response Act is amended by inserting after
subsection (g) the following new subsection:
``(h) Advancing Credit.--The Secretary of the Treasury (or
the Secretary's delegate) shall issue such forms and
instructions as are necessary--
``(1) to allow the advance payment of the credit under
subsection (a), subject to the limitations provided in this
section, based on such information as the Secretary shall
require, and
``(2) to provide for the reconciliation of such advance
payment with the amount advanced at the time of filing the
return of tax for the taxable year.''.
(c) Payroll Credit for Required Paid Family Leave.--Section
7003 of division G of the Families First Coronavirus Response
Act is amended by inserting after subsection (g) the
following new subsection:
``(h) Treatment of Deposits.--The Secretary of the Treasury
(or the Secretary's delegate) shall waive any penalty under
section 6656 of the Internal Revenue Code of 1986 for any
failure to make a deposit of the tax imposed by section
3111(a) or 3221(a) of such Code if the Secretary determines
that such failure was due to the anticipation of the credit
allowed under this section.''.
(d) Credit for Family Leave for Certain Self-employed
Individuals.--Section 7004 of division G of the Families
First Coronavirus Response Act is amended by inserting after
subsection (e) the following new subsection:
``(f) Advancing Credit.--The Secretary of the Treasury (or
the Secretary's delegate) shall issue such forms and
instructions as are necessary--
``(1) to allow the advance payment of the credit under
subsection (a), subject to the limitations provided in this
section, based on such information as the Secretary shall
require, and
``(2) to provide for the reconciliation of such advance
payment with the amount advanced at the time of filing the
return of tax for the taxable year.''.
DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS
SEC. 5001. NON-APPLICABILITY OF RESTRICTIONS ON ESF DURING
NATIONAL EMERGENCY.
Section 131 of the Emergency Economic Stabilization Act of
2008 (12 U.S.C. 5236) shall not apply during the national
emergency concerning the novel coronavirus disease (COVID-19)
outbreak declared by the President under the National
Emergencies Act (50 U.S.C. 1601 et seq.).
DIVISION F--BUDGETARY PROVISIONS
SEC. 6001. EMERGENCY DESIGNATION.
(a) In General.--The amounts provided under this Act are
designated as an emergency requirement pursuant to section
4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C.
933(g)).
(b) Designation in Senate.--In the Senate, this Act is
designated as an emergency requirement pursuant to section
4112(a) of H. Con. Res. 71 (115th Congress), the concurrent
resolution on the budget for fiscal year 2018.
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