[Congressional Record Volume 166, Number 53 (Thursday, March 19, 2020)]
[Senate]
[Pages S1834-S1859]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      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.

[[Page S1835]]

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

[[Page S1836]]

     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.

[[Page S1837]]

       (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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