[Congressional Record Volume 166, Number 137 (Monday, August 3, 2020)]
[Senate]
[Pages S4670-S4676]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2503. Mrs. LOEFFLER (for herself, Ms. Ernst, and Mr. Cruz) 
submitted an amendment intended to be proposed to amendment SA 2499 
proposed by Mr. McConnell to the bill S. 178, to condemn gross human 
rights violations of ethnic Turkic Muslims in Xinjiang, and calling for 
an end to arbitrary detention, torture, and harassment of these 
communities inside and outside China; which was ordered to lie on the 
table; as follows:

        At the appropriate place, insert the following:

     SEC. 3. TAX INCENTIVES FOR RELOCATING MANUFACTURING OF 
                   PHARMACEUTICALS AND MEDICAL SUPPLIES AND 
                   DEVICES TO THE UNITED STATES.

       (a) Accelerated Depreciation for Nonresidential Real 
     Property.--Section 168 of the Internal Revenue Code of 1986 
     is amended by adding at the end the following new subsection:
       ``(n) Accelerated Depreciation for Nonresidential Real 
     Property Acquired in Connection With the Relocation of 
     Manufacturing of Pharmaceuticals and Medical Supplies and 
     Devices to the United States.--
       ``(1) Treatment as 20-year property.--For purposes of this 
     section, qualified nonresidential real property shall be 
     treated as 20-year property.
       ``(2) Application of bonus depreciation.--For application 
     of bonus depreciation to qualified nonresidential real 
     property, see subsection (k).
       ``(3) Qualified nonresidential real property.--For purposes 
     of this subsection, the term `qualified nonresidential real 
     property' means nonresidential real property placed in 
     service in the United States by a qualified manufacturer if 
     such property is acquired by such qualified manufacturer in 
     connection with a qualified relocation of manufacturing.
       ``(4) Qualified manufacturer.--For purposes of this 
     subsection, the term `qualified manufacturer' means any 
     person engaged in the trade or business of manufacturing a 
     qualified medical product.
       ``(5) Qualified medical product.--For purposes of this 
     subsection, the term `qualified medical product' means any 
     pharmaceutical, medical device, or medical supply.
       ``(6) Qualified relocation of manufacturing.--For purposes 
     of this subsection--
       ``(A) In general.--The term `qualified relocation of 
     manufacturing' means, with respect to any qualified 
     manufacturer, the relocation of the manufacturing of a 
     qualified medical product from a foreign country to the 
     United States.
       ``(B) Relocation of property not required.--For purposes of 
     subparagraph (A), manufacturing shall not fail to be treated 
     as relocated merely because property used in such 
     manufacturing was not relocated.
       ``(C) Relocation of not less than equivalent productive 
     capacity required.--For purposes of subparagraph (A), 
     manufacturing shall not be treated as relocated unless the 
     property manufactured in the United States is substantially 
     identical to the property previously manufactured in a 
     foreign country and the increase in the units of production 
     of such property in the United States by the qualified 
     manufacturer is not less than the reduction in the units of 
     production of such property in such foreign country by such 
     qualified manufacturer.
       ``(7) Application to possessions of the united states.--For 
     purposes of this subsection, the term `United States' 
     includes any possession of the United States.''.
       (b) Exclusion of Gain on Disposition of Property in 
     Connection With Qualified Relocation of Manufacturing.--
       (1) In general.--Part III of subchapter B of chapter 1 of 
     such Code is amended by inserting after section 139H the 
     following new section:

     ``SEC. 139I. EXCLUSION OF GAIN ON DISPOSITION OF PROPERTY IN 
                   CONNECTION WITH QUALIFIED RELOCATION OF 
                   MANUFACTURING.

       ``(a) In General.--In the case of a qualified manufacturer, 
     gross income shall not include gain from the sale or exchange 
     of qualified relocation disposition property.
       ``(b) Qualified Relocation Disposition Property.--For 
     purposes of this section, the term `qualified relocation 
     disposition property' means any property which--
       ``(1) is sold or exchanged by a qualified manufacturer in 
     connection with a qualified relocation of manufacturing, and
       ``(2) was used by such qualified manufacturer in the trade 
     or business of manufacturing a qualified medical product in 
     the foreign country from which such manufacturing is being 
     relocated.
       ``(c) Other Terms.--Terms used in this section which are 
     also used in subsection (n) of section 168 shall have the 
     same meaning when used in this section as when used in such 
     subsection.''.
       (2) Clerical amendment.--The table of sections for part III 
     of subchapter B of chapter 1 of such Code is amended by 
     inserting after the item relating to section 139H the 
     following new item:

``Sec. 139I. Exclusion of gain on disposition of property in connection 
              with qualified relocation of manufacturing.''.

       (c) Effective Dates.--
       (1) Accelerated depreciation.--The amendment made by 
     subsection (a) shall apply to property placed in service 
     after the date of the enactment of this Act.
       (2) Exclusion of gain.--The amendments made by subsection 
     (b) shall apply to sales and exchanges after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 2504. Mr. GRASSLEY submitted an amendment intended to be proposed 
to amendment SA 2499 proposed by Mr. McConnell to the bill S. 178, to 
condemn gross human rights violations of ethnic Turkic Muslims in 
Xinjiang, and calling for an end to arbitrary detention, torture, and 
harassment of these communities inside and outside China; which was 
ordered to lie on the table; as follows:

        At the end, add the following:

     SEC. 3. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.

       (a) In General.--Subchapter B of chapter 65 of the Internal 
     Revenue Code of 1986 is amended by inserting after section 
     6428 the following new section:

     ``SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR 
                   INDIVIDUALS.

       ``(a) In General.--In addition to the credit allowed under 
     section 6428, 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 sum of--
       ``(1) $1,200 ($2,400 in the case of eligible individuals 
     filing a joint return), plus
       ``(2) an amount equal to the product of $500 multiplied by 
     the number of dependents (as defined in section 152(a)) of 
     the taxpayer.
       ``(b) 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.
       ``(c) Limitation Based on Adjusted Gross Income.--The 
     amount of the credit allowed by subsection (a) (determined 
     without regard to this subsection and subsection (e)) shall 
     be reduced (but not below zero) by 5 percent of so much of 
     the taxpayer's adjusted gross income as exceeds--
       ``(1) $150,000 in the case of a joint return,
       ``(2) $112,500 in the case of a head of household, and
       ``(3) $75,000 in the case of a taxpayer not described in 
     paragraph (1) or (2).
       ``(d) Eligible Individual.--
       ``(1) In general.--For purposes of this section, the term 
     `eligible individual' means any individual who is not 
     described in paragraph (2) and who was not deceased prior to 
     January 1, 2020.
       ``(2) Exceptions.--An individual is described in this 
     paragraph if such individual is--
       ``(A) a nonresident alien individual,
       ``(B) an 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, or
       ``(C) an estate or trust.
       ``(e) 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 (f). 
     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 (f) 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.
       ``(f) 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 2019 shall be 
     treated as having made a payment against the tax imposed by 
     chapter 1 for such taxable year in an amount equal to the 
     advance refund amount for such taxable year.
       ``(2) Advance refund amount.--For purposes of paragraph 
     (1), the advance refund amount is the amount that would have 
     been allowed as a credit under this section for such taxable 
     year if this section (other than subsection (e) and this 
     subsection) had applied to such taxable year.
       ``(3) Timing and manner of payments.--
       ``(A) Timing.--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.
       ``(B) Delivery of payments.--Notwithstanding any other 
     provision of law, the Secretary may certify and disburse 
     refunds payable under this subsection electronically to--
       ``(i) any account to which the payee received or 
     authorized, on or after January 1, 2018, a refund of taxes 
     under this title or of

[[Page S4671]]

     a Federal payment (as defined in section 3332 of title 31, 
     United States Code),
       ``(ii) any account belonging to a payee from which that 
     individual, on or after January 1, 2018, made a payment of 
     taxes under this title, or
       ``(iii) any Treasury-sponsored account (as defined in 
     section 208.2 of title 31, Code of Federal Regulations).
       ``(C) Waiver of certain rules.--Notwithstanding section 
     3325 of title 31, United States Code, or any other provision 
     of law, with respect to any payment of a refund under this 
     subsection, a disbursing official in the executive branch of 
     the United States Government may modify payment information 
     received from an officer or employee described in section 
     3325(a)(1)(B) of such title for the purpose of facilitating 
     the accurate and efficient delivery of such payment. Except 
     in cases of fraud or reckless neglect, no liability under 
     sections 3325, 3527, 3528, or 3529 of title 31, United States 
     Code, shall be imposed with respect to payments made under 
     this subparagraph.
       ``(4) No interest.--No interest shall be allowed on any 
     overpayment attributable to this section.
       ``(5) Application to certain individuals who do not file a 
     return of tax for 2019.--
       ``(A) In general.--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--
       ``(i) apply such paragraph by substituting `2018' for 
     `2019',
       ``(ii) use information with respect to such individual for 
     calendar year 2019 provided in--

       ``(I) Form SSA-1099, Social Security Benefit Statement, or
       ``(II) Form RRB-1099, Social Security Equivalent Benefit 
     Statement, or

       ``(iii) use information with respect to such individual 
     which is provided by--

       ``(I) in the case of a specified social security 
     beneficiary or a specified supplemental security income 
     recipient, the Commissioner of Social Security,
       ``(II) in the case of a specified railroad retirement 
     beneficiary, the Railroad Retirement Board, and
       ``(III) in the case of a specified veterans beneficiary, 
     the Secretary of Veterans Affairs (in coordination with, and 
     with the assistance of, the Commissioner of Social Security 
     if appropriate).

       ``(B) Specified individual.--For purposes of this 
     paragraph, the term `specified individual' means any 
     individual who is--
       ``(i) a specified social security beneficiary,
       ``(ii) a specified supplemental security income recipient,
       ``(iii) a specified railroad retirement beneficiary, or
       ``(iv) a specified veterans beneficiary.
       ``(C) Specified social security beneficiary.--For purposes 
     of this paragraph, the term `specified social security 
     beneficiary' means any individual who, for the last month 
     that ends prior to the date of enactment of this section, is 
     entitled to any monthly insurance benefit payable under title 
     II of the Social Security Act (42 U.S.C. 401 et seq.), 
     including payments made pursuant to sections 202(d), 223(g), 
     and 223(i)(7) of such Act.
       ``(D) Specified supplemental security income recipient.--
     For purposes of this paragraph, the term `specified 
     supplemental security income recipient' means any individual 
     who, for the last month that ends prior to the date of 
     enactment of this section, is eligible for a monthly benefit 
     payable under title XVI of the Social Security Act (42 U.S.C. 
     1381 et seq.) (other than a benefit to an individual 
     described in section 1611(e)(1)(B) of such Act (42 U.S.C. 
     1382(e)(1)(B)), including--
       ``(i) payments made pursuant to section 1614(a)(3)(C) of 
     such Act (42 U.S.C. 1382c(a)(3)(C)),
       ``(ii) payments made pursuant to section 1619(a) (42 U.S.C. 
     1382h(a)) or subsections (a)(4), (a)(7), or (p)(7) of section 
     1631 (42 U.S.C. 1383) of such Act, and
       ``(iii) State supplementary payments of the type referred 
     to in section 1616(a) of such Act (42 U.S.C. 1382e(a)) (or 
     payments of the type described in section 212(a) of Public 
     Law 93-66) which are paid by the Commissioner under an 
     agreement referred to in such section 1616(a) (or section 
     212(a) of Public Law 93-66).
       ``(E) Specified railroad retirement beneficiary.--For 
     purposes of this paragraph, the term `specified railroad 
     retirement beneficiary' means any individual who, for the 
     last month that ends prior to the date of enactment of this 
     section, is entitled to a monthly annuity or pension payment 
     payable (without regard to section 5(a)(ii) of the Railroad 
     Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under--
       ``(i) section 2(a)(1) of such Act (45 U.S.C. 231a(a)(1)),
       ``(ii) section 2(c) of such Act (45 U.S.C. 231a(c)),
       ``(iii) section 2(d)(1) of such Act (45 U.S.C. 231a(d)(1)), 
     or
       ``(iv) section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) 
     with respect to any of the benefit payments described in 
     subparagraph (C).
       ``(F) Specified veterans beneficiary.--For purposes of this 
     paragraph, the term `specified veterans beneficiary' means 
     any individual who, for the last month that ends prior to the 
     date of enactment of this section, is entitled to a 
     compensation or pension payment payable under--
       ``(i) section 1110, 1117, 1121, 1131, 1141, or 1151 of 
     title 38, United States Code,
       ``(ii) section 1310, 1312, 1313, 1315, 1316, or 1318 of 
     title 38, United States Code,
       ``(iii) section 1513, 1521, 1533, 1536, 1537, 1541, 1542, 
     or 1562 of title 38, United States Code, or
       ``(iv) section 1805, 1815, or 1821 of title 38, United 
     States Code,
     to a veteran, surviving spouse, child, or parent as described 
     in paragraph (2), (3), (4)(A)(ii), or (5) of section 101, 
     title 38, United States Code.
       ``(G) Subsequent determinations and redeterminations not 
     taken into account.--For purposes of this section, any 
     individual's status as a specified social security 
     beneficiary, a specified supplemental security income 
     recipient, a specified railroad retirement beneficiary, or a 
     specified veterans beneficiary shall be unaffected by any 
     determination or redetermination of any entitlement to, or 
     eligibility for, any benefit, payment, or compensation, if 
     such determination or redetermination occurs after the last 
     month that ends prior to the date of enactment of this 
     section.
       ``(H) Payment to representative payees and fiduciaries.--
       ``(i) In general.--If the benefit, payment, or compensation 
     referred to in subparagraph (C), (D), (E), or (F) with 
     respect to any specified individual is paid to a 
     representative payee or fiduciary, payment by the Secretary 
     under paragraph (3) with respect to such specified individual 
     shall be made to such individual's representative payee or 
     fiduciary and the entire payment shall be used only for the 
     benefit of the individual who is entitled to the payment.
       ``(ii) Application of enforcement provisions.--

       ``(I) In the case of a payment described in clause (i) 
     which is made with respect to a specified social security 
     beneficiary or a specified supplemental security income 
     recipient, section 1129(a)(3) of the Social Security Act (42 
     U.S.C. 1320a-8(a)(3)) shall apply to such payment in the same 
     manner as such section applies to a payment under title II or 
     XVI of such Act.
       ``(II) In the case of a payment described in clause (i) 
     which is made with respect to a specified railroad retirement 
     beneficiary, section 13 of the Railroad Retirement Act (45 
     U.S.C. 231l) shall apply to such payment in the same manner 
     as such section applies to a payment under such Act.
       ``(III) In the case of a payment described in clause (i) 
     which is made with respect to a specified veterans 
     beneficiary, sections 5502, 6106, and 6108 of title 38, 
     United States Code, shall apply to such payment in the same 
     manner as such sections apply to a payment under such title.

       ``(6) Notice to individuals.--Not later than 15 days after 
     the date on which the Secretary distributed any payment to an 
     eligible individual pursuant to this subsection, notice shall 
     be sent by mail to such individual's last known address. Such 
     notice shall indicate the method by which such payment was 
     made, the amount of such payment, and a phone number for the 
     appropriate point of contact at the Internal Revenue Service 
     to report any failure to receive such payment.
       ``(g) 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 dependent taken into account under 
     subsection (a)(2), the valid identification number of such 
     dependent.
       ``(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 dependent who 
     is adopted or placed for adoption, the term `valid 
     identification number' shall include the adoption taxpayer 
     identification number of such dependent.
       ``(3) Special rule for members of the armed forces.--
     Paragraph (1)(B) shall not apply in the case where at least 1 
     spouse was a member of the Armed Forces of the United States 
     at any time during the taxable year and at least 1 spouse 
     satisfies paragraph (1)(A).
       ``(4) Mathematical or clerical error authority.--Any 
     omission of a correct valid identification number required 
     under this subsection shall be treated as a mathematical or 
     clerical error for purposes of applying section 6213(g)(2) to 
     such omission.
       ``(h) Special Rules With Respect to Prisoners.--
       ``(1) Disallowance of credit.--
       ``(A) In general.--Subject to subparagraph (B), no credit 
     shall be allowed under subsection (a) to an eligible 
     individual who is, for each day during calendar year 2020, 
     described in clause (i), (ii), (iii), (iv), or (v) of section 
     202(x)(1)(A) of the Social Security Act (42 U.S.C. 
     402(x)(1)(A)).
       ``(B) Joint return.--In the case of eligible individuals 
     filing a joint return where 1 spouse is described in 
     subparagraph (A), subsection (a)(1) shall be applied by 
     substituting `$1,200' for `$2,400'.

[[Page S4672]]

       ``(2) Denial of advance refund or credit.--No refund or 
     credit shall be made or allowed under subsection (f) with 
     respect to any individual whom the Secretary has knowledge 
     is, at the time of any determination made pursuant to 
     paragraph (3) of such subsection, described in clause (i), 
     (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the 
     Social Security Act.
       ``(i) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including any such measures 
     as are deemed appropriate to avoid allowing multiple credits 
     or rebates to a taxpayer.''.
       (b) Definition of Deficiency.--Section 6211(b)(4)(A) of the 
     Internal Revenue Code of 1986 is amended by striking ``and 
     6428'' and inserting ``6428, and 6428A''.
       (c) Treatment of Possessions.--Rules similar to the rules 
     of subsection (c) of section 2201 of the CARES Act (Public 
     Law 116-136) shall apply for purposes of this section.
       (d) Exception From Reduction or Offset.--
       (1) In general.--Any credit or refund allowed or made to 
     any individual by reason of section 6428A of the Internal 
     Revenue Code of 1986 (as added by this section) or by reason 
     of subsection (c) of this section shall not be--
       (A) subject to reduction or offset pursuant to section 3716 
     or 3720A of title 31, United States Code,
       (B) subject to reduction or offset pursuant to subsection 
     (d), (e), or (f) of section 6402 of the Internal Revenue Code 
     of 1986, or
       (C) reduced or offset by other assessed Federal taxes that 
     would otherwise be subject to levy or collection.
       (2) Assignment of benefits.--
       (A) In general.--The right of any person to any applicable 
     payment shall not be transferable or assignable, at law or in 
     equity, and no applicable payment shall be subject to, 
     execution, levy, attachment, garnishment, or other legal 
     process, or the operation of any bankruptcy or insolvency 
     law.
       (B) Encoding of payments.--In the case of an applicable 
     payment described in subparagraph (D)(iii)(I) that is paid 
     electronically by direct deposit through the Automated 
     Clearing House (ACH) network, the Secretary of the Treasury 
     (or the Secretary's delegate) shall--
       (i) issue the payment using a unique identifier that is 
     reasonably sufficient to allow a financial institution to 
     identify the payment as an applicable payment, and
       (ii) further encode the payment pursuant to the same 
     specifications as required for a benefit payment defined in 
     section 212.3 of title 31, Code of Federal Regulations.
       (C) Garnishment.--
       (i) Encoded payments.--In the case of a garnishment order 
     that applies to an account that has received an applicable 
     payment that is encoded as provided in subparagraph (B), a 
     financial institution shall follow the requirements and 
     procedures set forth in part 212 of title 31, Code of Federal 
     Regulations, except a financial institution shall not, with 
     regard to any applicable payment, be required to provide the 
     notice referenced in sections 212.6 and 212.7 of title 31, 
     Code of Federal Regulations. This paragraph shall not alter 
     the status of applicable payments as tax refunds or other 
     nonbenefit payments for purpose of any reclamation rights of 
     the Department of the Treasury or the Internal Revenue 
     Service as per part 210 of title 31 of the Code of Federal 
     Regulations.
       (ii) Other payments.--If a financial institution receives a 
     garnishment order, other than an order that has been served 
     by the United States or an order that has been served by a 
     Federal, State, or local child support enforcement agency, 
     that has been received by a financial institution and that 
     applies to an account into which an applicable payment that 
     has not been encoded as provided in subparagraph (B) has been 
     deposited electronically or by an applicable payment that has 
     been deposited by check on any date in the lookback period, 
     the financial institution, upon the request of the account 
     holder, shall treat the amount of the funds in the account at 
     the time of the request, up to the amount of the applicable 
     payment (in addition to any amounts otherwise protected under 
     part 212 of title 31, Code of Federal Regulations), as exempt 
     from a garnishment order without requiring the consent of the 
     party serving the garnishment order or the judgment creditor.
       (iii) Liability.--A financial institution that acts in good 
     faith in reliance on clauses (i) or (ii) shall not be subject 
     to liability or regulatory action under any Federal or State 
     law, regulation, court or other order, or regulatory 
     interpretation for actions concerning any applicable 
     payments.
       (D) Definitions.--For purposes of this paragraph--
       (i) Account holder.--The term ``account holder'' means a 
     natural person whose name appears in a financial 
     institution's records as the direct or beneficial owner of an 
     account.
       (ii) Account review.--The term ``account review'' means the 
     process of examining deposits in an account to determine if 
     an applicable payment has been deposited into the account 
     during the lookback period. The financial institution shall 
     perform the account review following the procedures outlined 
     in section 212.5 of title 31, Code of Federal Regulations and 
     in accordance with the requirements of section 212.6 of title 
     31, Code of Federal Regulations.
       (iii) Applicable payment.--The term ``applicable payment'' 
     means--

       (I) any advance refund amount paid pursuant to subsection 
     (f) of section 6428A of the Internal Revenue Code of 1986 (as 
     so added),
       (II) any payment made by a possession of the United States 
     with a mirror code tax system (as defined in subsection (c) 
     of section 2201 of the CARES Act (Public Law 116-136)) 
     pursuant to such subsection which corresponds to a payment 
     described in subclause (I), and
       (III) any payment made by a possession of the United States 
     without a mirror code tax system (as so defined) pursuant to 
     section 2201(c) of such Act.

       (iv) Garnishment.--The term ``garnishment'' means 
     execution, levy, attachment, garnishment, or other legal 
     process.
       (v) Garnishment order.--The term ``garnishment order'' 
     means a writ, order, notice, summons, judgment, levy, or 
     similar written instruction issued by a court, a State or 
     State agency, a municipality or municipal corporation, or a 
     State child support enforcement agency, including a lien 
     arising by operation of law for overdue child support or an 
     order to freeze the assets in an account, to effect a 
     garnishment against a debtor.
       (vi) Lookback period.--The term ``lookback period'' means 
     the two month period that begins on the date preceding the 
     date of account review and ends on the corresponding date of 
     the month two months earlier, or on the last date of the 
     month two months earlier if the corresponding date does not 
     exist.
       (e) Public Awareness Campaign.--The Secretary of the 
     Treasury (or the Secretary's delegate) shall conduct a public 
     awareness campaign, in coordination with the Commissioner of 
     Social Security and the heads of other relevant Federal 
     agencies, to provide information regarding the availability 
     of the credit and rebate allowed under section 6428A of the 
     Internal Revenue Code of 1986 (as added by this section), 
     including information with respect to individuals who may not 
     have filed a tax return for taxable year 2018 or 2019.
       (f) 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--Internal Revenue Service--Taxpayer Services'', 
     $29,027,000, to remain available until September 30, 2021.
       (ii) For an additional amount for ``Department of the 
     Treasury--Internal Revenue Service--Operations Support'', 
     $236,548,000, to remain available until September 30, 2021.
       (iii) For an additional amount for ``Department of the 
     Treasury--Internal Revenue Service--Enforcement'', 
     $54,425,000, to remain available until September 30, 2021.
     Amounts made available in appropriations under this 
     subparagraph may be transferred between such appropriations 
     upon the advance notification of the Committees on 
     Appropriations of the House of Representatives and the 
     Senate. Such transfer authority is in addition to any other 
     transfer authority provided by law.
       (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, 2021.
       (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.
       (g) Conforming Amendments.--
       (1) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended by inserting ``6428A,'' after 
     ``6428,''.
       (2) The table of sections for subchapter B of chapter 65 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     after the item relating to section 6428 the following:

``Sec. 6428A. Additional 2020 Recovery Rebates for individuals.''.

     SEC. 4. MODIFICATIONS TO RECOVERY REBATES MADE UNDER THE 
                   CARES ACT.

       (a) Prohibition on Payments to Deceased Individuals.--
     Subsection (d) of section 6428 of the Internal Revenue Code 
     of 1986 is amended to read as follows:
       ``(d) Eligible Individual.--
       ``(1) In general.--For purposes of this section, the term 
     `eligible individual' means any individual who is not 
     described in paragraph (2) and who was not deceased prior to 
     January 1, 2020.
       ``(2) Exceptions.--An individual is described in this 
     paragraph if such individual is--
       ``(A) a nonresident alien individual,
       ``(B) an 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, or
       ``(C) an estate or trust.''.
       (b) Prohibition on Payments to Prisoners.--Section 6428 of 
     the Internal Revenue Code of 1986 is amended--
       (1) by redesignating subsection (h) as subsection (i), and

[[Page S4673]]

       (2) by inserting after subsection (g) the following new 
     subsection:
       ``(h) Special Rules With Respect to Prisoners.--
       ``(1) Disallowance of credit.--
       ``(A) In general.--Subject to subparagraph (B), no credit 
     shall be allowed under subsection (a) to an eligible 
     individual who, for each day during calendar year 2020, is 
     described in clause (i), (ii), (iii), (iv), or (v) of section 
     202(x)(1)(A) of the Social Security Act (42 U.S.C. 
     402(x)(1)(A)).
       ``(B) Joint return.--In the case of eligible individuals 
     filing a joint return where 1 spouse is described in 
     subparagraph (A), subsection (a)(1) shall be applied by 
     substituting `$1,200' for `$2,400'.
       ``(2) Denial of advance refund or credit.--No refund or 
     credit shall be made or allowed under subsection (f) with 
     respect to any individual whom the Secretary has knowledge 
     is, at the time of any determination made pursuant to 
     paragraph (3) of such subsection, described in clause (i), 
     (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the 
     Social Security Act.''.
       (c) Protection of Recovery Rebates.--Subsection (d) of 
     section 2201 of the CARES Act (Public Law 116-136) is 
     amended--
       (1) by redesignating paragraphs (1), (2), and (3) as 
     subparagraphs (A), (B), and (C), and by moving such 
     subparagraphs 2 ems to the right,
       (2) by striking ``Reduction or Offset.--Any credit'' and 
     inserting ``Reduction, Offset, Garnishment, etc.--
       ``(1) In general.--Any credit'', and
       (3) by adding at the end the following new paragraphs:
       ``(2) Assignment of benefits.--
       ``(A) In general.--The right of any person to any 
     applicable payment shall not be transferable or assignable, 
     at law or in equity, and no applicable payment shall be 
     subject to, execution, levy, attachment, garnishment, or 
     other legal process, or the operation of any bankruptcy or 
     insolvency law.
       ``(B) Encoding of payments.--As soon as practicable, but 
     not earlier than 10 days after the date of the enactment of 
     this paragraph, in the case of an applicable payment 
     described in subparagraph (D)(iii)(I) that is paid 
     electronically by direct deposit through the Automated 
     Clearing House (ACH) network, the Secretary of the Treasury 
     (or the Secretary's delegate) shall--
       ``(i) issue the payment using a unique identifier that is 
     reasonably sufficient to allow a financial institution to 
     identify the payment as an applicable payment, and
       ``(ii) further encode the payment pursuant to the same 
     specifications as required for a benefit payment defined in 
     section 212.3 of title 31, Code of Federal Regulations.
       ``(C) Garnishment.--
       ``(i) Encoded payments.--In the case of a garnishment order 
     received after the date that is 10 days after the date of the 
     enactment of this paragraph and that applies to an account 
     that has received an applicable payment that is encoded as 
     provided in subparagraph (B), a financial institution shall 
     follow the requirements and procedures set forth in part 212 
     of title 31, Code of Federal Regulations, except a financial 
     institution shall not, with regard to any applicable payment, 
     be required to provide the notice referenced in sections 
     212.6 and 212.7 of title 31, Code of Federal Regulations. 
     This paragraph shall not alter the status of applicable 
     payments as tax refunds or other nonbenefit payments for 
     purpose of any reclamation rights of the Department of the 
     Treasury or the Internal Revenue Service as per part 210 of 
     title 31 of the Code of Federal Regulations.
       ``(ii) Other payments.--If a financial institution receives 
     a garnishment order, other than an order that has been served 
     by the United States or an order that has been served by a 
     Federal, State, or local child support enforcement agency, 
     that has been received by a financial institution after the 
     date that is 10 days after the date of the enactment of this 
     paragraph and that applies to an account into which an 
     applicable payment that has not been encoded as provided in 
     subparagraph (B) has been deposited electronically or by an 
     applicable payment that has been deposited by check on any 
     date in the lookback period, the financial institution, upon 
     the request of the account holder, shall treat the amount of 
     the funds in the account at the time of the request, up to 
     the amount of the applicable payment (in addition to any 
     amounts otherwise protected under part 212 of title 31, Code 
     of Federal Regulations), as exempt from a garnishment order 
     without requiring the consent of the party serving the 
     garnishment order or the judgment creditor.
       ``(iii) Liability.--A financial institution that acts in 
     good faith in reliance on clauses (i) or (ii) shall not be 
     subject to liability or regulatory action under any Federal 
     or State law, regulation, court or other order, or regulatory 
     interpretation for actions concerning any applicable 
     payments.
       ``(D) Definitions.--For purposes of this paragraph--
       ``(i) Account holder.--The term `account holder' means a 
     natural person whose name appears in a financial 
     institution's records as the direct or beneficial owner of an 
     account.
       ``(ii) Account review.--The term `account review' means the 
     process of examining deposits in an account to determine if 
     an applicable payment has been deposited into the account 
     during the lookback period. The financial institution shall 
     perform the account review following the procedures outlined 
     in section 212.5 of title 31, Code of Federal Regulations and 
     in accordance with the requirements of section 212.6 of title 
     31, Code of Federal Regulations.
       ``(iii) Applicable payment.--The term `applicable payment' 
     means--

       ``(I) any advance refund amount paid pursuant to subsection 
     (f) of section 6428 of the Internal Revenue Code of 1986,
       ``(II) any payment made by a possession of the United 
     States with a mirror code tax system (as defined in 
     subsection (c)) pursuant to such subsection which corresponds 
     to a payment described in subclause (I), and
       ``(III) any payment made by a possession of the United 
     States without a mirror code tax system (as so defined) 
     pursuant to subsection (c).

       ``(iv) Garnishment.--The term `garnishment' means 
     execution, levy, attachment, garnishment, or other legal 
     process.
       ``(v) Garnishment order.--The term `garnishment order' 
     means a writ, order, notice, summons, judgment, levy, or 
     similar written instruction issued by a court, a State or 
     State agency, a municipality or municipal corporation, or a 
     State child support enforcement agency, including a lien 
     arising by operation of law for overdue child support or an 
     order to freeze the assets in an account, to effect a 
     garnishment against a debtor.
       ``(vi) Lookback period.--The term `lookback period' means 
     the two month period that begins on the date preceding the 
     date of account review and ends on the corresponding date of 
     the month two months earlier, or on the last date of the 
     month two months earlier if the corresponding date does not 
     exist.''.
       (d) Effective Dates.--
       (1) Prohibitions.--The amendments made by subsections (a) 
     and (b) shall take effect as if included in section 2201 of 
     the CARES Act.
       (2) Protection.--The amendments made by subsection (c) 
     shall take effect on the date of the enactment of this Act.

     SEC. 5. ENHANCED EMPLOYEE HIRING AND RETENTION PAYROLL TAX 
                   CREDIT.

       (a) Increase in Credit Percentage.--Section 2301(a) of the 
     CARES Act is amended by striking ``50 percent'' and inserting 
     ``65 percent''.
       (b) Increase in Per Employee Limitation.--Section 
     2301(b)(1) of the CARES Act is amended by striking ``for all 
     calendar quarters shall not exceed $10,000.'' and inserting 
     ``shall not exceed--
       ``(A) $10,000 in any calendar quarter, and
       ``(B) $30,000 in the aggregate for all calendar 
     quarters.''.
       (c) Modifications to Definition of Eligible Employer.--
       (1) Decrease of reduction in gross receipts necessary to 
     qualify as eligible employer.--Section 2301(c)(2)(B)(i) of 
     the CARES Act (Public Law 116-136) is amended by striking 
     ``50 percent'' and inserting ``75 percent''.
       (2) Election to determine gross receipts test based on 
     prior quarter.--Section 2301(c)(2) of the CARES Act is 
     amended by redesignating subparagraph (C) as subparagraph (D) 
     and by inserting after subparagraph (B) the following new 
     subparagraph:
       ``(C) Election to use alternative quarter.--At the election 
     of an employer who was not an eligible employer for the 
     calendar quarter ending on June 30, 2020, subparagraph (B)(i) 
     shall be applied--
       ``(i) by substituting `for the prior calendar quarter' for 
     `for the calendar quarter', and
       ``(ii) by substituting `the corresponding calendar quarter 
     in the prior year' for `the same calendar quarter in the 
     prior year'.
     An election under this subparagraph shall be made at such 
     time and in such manner as the Secretary shall prescribe.''.
       (d) Gross Receipts of Tax-Exempt Organizations.--Section 
     2301(c)(2)(D) of the CARES Act (as redesignated by subsection 
     (c)(2)) is amended--
       (1) by striking ``of such Code, clauses (i) and (ii)(I)'' 
     and inserting ``of such Code--
       ``(i) clauses (i) and (ii)(I)'',
       (2) by striking the period at the end and inserting ``, 
     and'', and
       (3) by adding at the end the following new clause:
       ``(ii) any reference in this section to gross receipts 
     shall be treated as a reference to gross receipts within the 
     meaning of section 6033 of such Code.''.
       (e) Modification of Determination of Qualified Wages.--
       (1) Modification of threshold for treatment as a large 
     employer.--Section 2301(c)(3)(A) of the CARES Act is amended 
     by striking ``100'' each place it appears in clauses (i) and 
     (ii) and inserting ``500''.
       (2) Elimination of limitation.--Section 2301(c)(3) of the 
     CARES Act is amended--
       (A) by striking subparagraph (B), and
       (B) by striking ``Such term'' in the second sentence of 
     subparagraph (A) and inserting the following:
       ``(B) Exception.--The term `qualified wages' ''.
       (3) Modification of treatment of health plan expenses.--
     Section 2301(c) of the CARES Act is amended--
       (A) by striking subparagraph (C) of paragraph (3), and
       (B) by striking paragraph (5) and inserting the following:
       ``(5) Wages.--
       ``(A) In general.--The term `wages' means wages (as defined 
     in section 3121(a) of the Internal Revenue Code of 1986) and 
     compensation (as defined in section 3231(e) of such Code).
       ``(B) Allowance for certain health plan expenses.--
       ``(i) In general.--Such term shall include amounts paid or 
     incurred by the eligible employer to provide and maintain a 
     group

[[Page S4674]]

     health plan (as defined in section 5000(b)(1) of the Internal 
     Revenue Code of 1986), but only to the extent that such 
     amounts are excluded from the gross income of employees by 
     reason of section 106(a) of such Code.
       ``(ii) Allocation rules.--For purposes of this section, 
     amounts treated as wages under clause (i) shall be treated as 
     paid with respect to any employee (and with respect to any 
     period) to the extent that such amounts are properly 
     allocable to such employee (and to such period) in such 
     manner as the Secretary may prescribe. Except as otherwise 
     provided by the Secretary, such allocation shall be treated 
     as properly made if made on the basis of being pro rata among 
     periods of coverage.''.
       (f) Improved Coordination With Paycheck Protection 
     Program.--
       (1) Amendment to paycheck protection program.--Section 
     1106(a)(8) of the CARES Act is amended by striking ``of this 
     Act.'' and inserting ``of this Act, except that such costs 
     shall not include qualified wages (as defined in section 
     2301(c) of this Act) which--
       ``(A) are paid or incurred in calendar quarters beginning 
     after June 30, 2020, and
       ``(B) are taken into account in determining the credit 
     allowed under section 2301 of this Act.''.
       (2) Amendments to employee retention tax credit.--
       (A) In general.--Section 2301(g) of the CARES Act is 
     amended to read as follows:
       ``(g) Election To Not Take Certain Wages Into Account.--
       ``(1) In general.--This section shall not apply to 
     qualified wages paid by an eligible employer with respect to 
     which such employer makes an election (at such time and in 
     such manner as the Secretary may prescribe) to have this 
     section not apply to such wages.
       ``(2) Coordination with paycheck protection program.--The 
     Secretary, in consultation with the Administrator of the 
     Small Business Administration, shall issue guidance providing 
     that payroll costs paid or incurred during the covered period 
     shall not fail to be treated as qualified wages under this 
     section by reason of an election under paragraph (1) to the 
     extent that a covered loan of the eligible employer is not 
     forgiven under section 1106(b) by reason of such payroll 
     costs. Terms used in the preceding sentence which are also 
     used in section 1106 shall have the same meaning as when used 
     in such section.''.
       (B) Conforming amendments.--Section 2301(j) of the CARES 
     Act is amended by inserting ``for any calendar quarter 
     beginning after June 30, 2020'' before the period at the end.
       (g) Denial of Double Benefit.--Section 2301(h) of the CARES 
     Act is amended--
       (1) by striking paragraphs (1) and (2) and inserting the 
     following:
       ``(1) Denial of double benefit.--Any wages taken into 
     account in determining the credit allowed under this section 
     shall not be taken into account as wages for purposes of 
     sections 45A, 45B, 45P, 45S, 51, and 1396 of the Internal 
     Revenue Code of 1986.'', and
       (2) by redesignating paragraph (3) as paragraph (2).
       (h) Regulatory Authority.--Section 2301(l) of the CARES Act 
     is amended by striking ``and'' at the end of paragraph (4), 
     by striking the period at the end of paragraph (5) and 
     inserting ``, and'', and by adding at the end the following 
     new paragraph:
       ``(6) to prevent the avoidance of the purposes of the 
     limitations under this section, including through the 
     leaseback of employees.''.
       (i) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to the calendar 
     quarters beginning after June 30, 2020.
       (2) Retroactive application of certain amendments.--
       (A) In general.--The amendments made subsections (d), 
     (e)(3), and (h) shall take effect as if included in section 
     2301 of the CARES Act.
       (B) Special rule.--
       (i) In general.--For purposes of section 2301 of the CARES 
     Act, an employer who has filed a return of tax with respect 
     to applicable employment taxes (as defined in section 
     2301(c)(1) of such Act) before the date of the enactment of 
     this Act may elect (in such manner as the Secretary of the 
     Treasury (or the Secretary's delegate) shall prescribe) to 
     treat any applicable amount as an amount paid in the calendar 
     quarter which includes the date of the enactment of this Act.
       (ii) Applicable amount.--For purposes of clause (i), the 
     term ``applicable amount'' means the amount of wages 
     described in section 2301(c)(5)(B) of the CARES Act, as added 
     by the amendments made by subsection (e)(3)), which--

       (I) were paid or incurred in a calendar quarter beginning 
     after December 31, 2019, and before July 1, 2020, and
       (II) were not taken into account by the taxpayer in 
     calculating the credit allowed under section 2301(a) of such 
     Act for such calendar quarter.

     SEC. 6. EXPANSION OF WORK OPPORTUNITY CREDIT.

       (a) In General.--Section 51(d)(1) of the Internal Revenue 
     Code of 1986 is amended by striking ``or'' at the end of 
     subparagraph (I), by striking the period at the end of 
     subparagraph (J) and inserting ``, or'', and by adding at the 
     end the following new subparagraph:
       ``(K) a qualified 2020 COVID-19 unemployment recipient.''.
       (b) Qualified 2020 COVID-19 Unemployment Recipient.--
     Section 51(d) of the Internal Revenue Code of 1986 is amended 
     by adding at the end the following new paragraph:
       ``(16) Qualified 2020 covid-19 unemployment recipient.--The 
     term `qualified 2020 COVID-19 unemployment recipient' means 
     any individual who--
       ``(A) is certified by the designated local agency as having 
     received, or having been approved to receive, unemployment 
     compensation under State or Federal law for either of--
       ``(i) the week immediately preceding the hiring date, or
       ``(ii) the week which includes the hiring date, and
       ``(B) begins work for the employer before January 1, 
     2021.''.
       (c) Increased Credit Percentage.--
       (1) In general.--Section 51(a) of the Internal Revenue Code 
     of 1986 is amended by inserting ``(50 percent in the case of 
     a qualified 2020 COVID-19 unemployment recipient)'' after 
     ``40 percent''.
       (2) Reduction for certain individuals.--Section 51(i)(3)(A) 
     of such Code is amended--
       (A) by striking ``shall be applied by'' and inserting 
     ``shall be applied--
       ``(i) by'',
       (B) by striking the period at the end and inserting 
     ``and'', and
       (C) by adding at the end the following new clause:
       ``(ii) by substituting `25 percent' for `50 percent'.''.
       (d) Increased Limitation on Wages Taken Into Account.--
     Section 51(b)(3) of the Internal Revenue Code of 1986 is 
     amended by inserting ``$10,000 per year in the case of a 
     qualified 2020 COVID-19 unemployment recipient,'' after 
     ``$6,000 per year (''.
       (e) Rehires Eligible for Credit.--Section 51(i)(2) of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``No wages'' and inserting the following:
       ``(A) In general.--No wages'', and
       (2) by adding at the end the following new subparagraph:
       ``(B) Exception.--
       ``(i) In general.--This paragraph shall not apply to any 
     qualified 2020 COVID-19 unemployment recipient.
       ``(ii) Regulations and guidance.--The Secretary shall 
     prescribe such regulations and other guidance as may be 
     necessary to prevent the abuse of the purposes of this 
     subparagraph, including through the termination of employment 
     of an individual by an employer for the purposes of claiming 
     the credit allowed under this subsection by reason of the 
     application of clause (i).''.
       (f) Effective Date.--The amendments made by this section 
     shall apply to individuals who begin work for the employer 
     after the date of the enactment of this Act.

     SEC. 7. SAFE AND HEALTHY WORKPLACE TAX CREDIT.

       (a) In General.--In the case of an employer, there shall be 
     allowed as a credit against applicable employment taxes for 
     each calendar quarter an amount equal to 50 percent of the 
     sum of--
       (1) the qualified employee protection expenses,
       (2) the qualified workplace reconfiguration expenses, and
       (3) the qualified workplace technology expenses,

     paid or incurred by the employer during such calendar 
     quarter.
       (b) Limitations and Refundability.--
       (1) Overall dollar limitation on credit.--
       (A) In general.--The amount of the credit allowed under 
     subsection (a) with respect to any employer for any calendar 
     quarter shall not exceed the excess (if any) of--
       (i) the applicable dollar limit with respect to such 
     employer for such calendar quarter, over
       (ii) the aggregate credits allowed under subsection (a) 
     with respect to such employer for all preceding calendar 
     quarters.
       (B) Applicable dollar limit.--The term ``applicable dollar 
     limit'' means, with respect to any employer for any calendar 
     quarter, the sum of--
       (i) $1,000, multiplied by the average number of employees 
     employed by such employer during such calendar quarter not in 
     excess of 500, plus
       (ii) $750, multiplied by such average number of employees 
     in excess of 500 but not in excess of 1,000, plus
       (iii) $500, multiplied by such average number of employees 
     in excess of 1,000.
       (2) Credit limited to employment taxes.--The credit allowed 
     by subsection (a) with respect to any calendar quarter shall 
     not exceed the applicable employment taxes (reduced by any 
     credits allowed under subsections (e) and (f) of section 3111 
     of the Internal Revenue Code of 1986, sections 7001 and 7003 
     of the Families First Coronavirus Response Act, and section 
     2301 of the CARES Act) on the wages paid with respect to the 
     employment of all the employees of the employer for such 
     calendar quarter.
       (3) Refundability of excess credit.--
       (A) In general.--If the amount of the credit under 
     subsection (a) exceeds the limitation of paragraph (2) for 
     any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b) of the Internal Revenue Code of 1986.
       (B) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any amounts due to the employer 
     under this paragraph shall be treated in the

[[Page S4675]]

     same manner as a refund due from a credit provision referred 
     to in subsection (b)(2) of such section.
       (c) Qualified Employee Protection Expenses.--For purposes 
     of this section, the term ``qualified employee protection 
     expenses'' means amounts paid or incurred by the employer 
     for--
       (1) testing (including on a periodic basis) employees and 
     customers of the employer for coronavirus disease 2019, 
     hereafter referred to in this section as ``COVID-19'' 
     (including antibodies related to COVID-19),
       (2) equipment to protect employees and customers of the 
     employer from contracting COVID-19, including masks, gloves, 
     and disinfectants, and
       (3) cleaning products or services related to preventing the 
     spread of COVID-19.
       (d) Qualified Workplace Reconfiguration Expenses.--For 
     purposes of this section--
       (1) In general.--The term ``qualified workplace 
     reconfiguration expenses'' means amounts paid or incurred by 
     the employer to design and reconfigure retail space, work 
     areas, break areas, or other areas that employees or 
     customers regularly use in the ordinary course of the 
     employer's trade or business if such design and 
     reconfiguration--
       (A) has a primary purpose of preventing the spread of 
     COVID-19,
       (B) is with respect to tangible property (within the 
     meaning of section 168 of the Internal Revenue Code of 1986) 
     which is located in the United States and which is leased or 
     owned by the employer,
       (C) is commensurate with the risks faced by the employees 
     or customers, or is consistent with recommendations made by 
     the Centers for Disease Control and Prevention or the 
     Occupational Safety and Health Administration,
       (D) is completed pursuant to a reconfiguration (or similar) 
     plan that was not in place before March 13, 2020, and
       (E) is completed before January 1, 2021.
       (2) Regulations.--The Secretary shall prescribe such 
     regulations and other guidance as may be necessary or 
     appropriate to carry out the purposes of this subsection, 
     including guidance defining primary purpose and 
     reconfiguration plan.
       (e) Qualified Workplace Technology Expenses.--For purposes 
     of this section--
       (1) In general.--The term ``qualified workplace technology 
     expenses'' means amounts paid or incurred by the employer for 
     technology systems that employees or customers use in the 
     ordinary course of the employer's trade or business if such 
     technology system--
       (A) has a primary purpose of preventing the spread of 
     COVID-19,
       (B) is used for limiting physical contact between customers 
     and employees in the United States,
       (C) is commensurate with the risks faced by the employees 
     or customers, or is consistent with recommendations made by 
     the Centers for Disease Control and Prevention or the 
     Occupational Safety and Health Administration,
       (D) is acquired by the employer on or after March 13, 2020, 
     and is not acquired pursuant to a plan that was in place 
     before such date, and
       (E) is placed in service by the employer before January 1, 
     2021.
       (2) Technology systems.--The term ``technology systems'' 
     means computer software (as defined in section 167(f)(1) of 
     the Internal Revenue Code of 1986) and qualified 
     technological equipment (as defined in section 168(i)(2) of 
     such Code).
       (3) Regulations.--The Secretary shall prescribe such 
     regulations and other guidance as may be necessary or 
     appropriate to carry out the purposes of this subsection, 
     including guidance defining the terms ``primary purpose'' and 
     ``plan''.
       (f) Other 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 3221(a) of 
     such Code as are attributable to the rate in effect under 
     section 3111(a) of such Code.
       (2) COVID-19.--Except where the context clearly indicates 
     otherwise, any reference in this section to COVID-19 shall be 
     treated as including a reference to the virus which causes 
     COVID-19.
       (3) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury or such Secretary's delegate.
       (4) Other terms.--Any term used in this section which is 
     also used in chapter 21 or 22 of the Internal Revenue Code of 
     1986 shall have the same meaning as when used in such 
     chapter.
       (g) Certain Governmental Employers.--This section shall not 
     apply to the Government of the United States, the government 
     of any State or political subdivision thereof, or any agency 
     or instrumentality of any of the foregoing.
       (h) Rules Relating to Employer, etc.--
       (1) Aggregation rule.--All persons treated as a single 
     employer under subsection (a) or (b) of section 52 of the 
     Internal Revenue Code of 1986, or subsection (m) or (o) of 
     section 414 of such Code, shall be treated as one employer 
     for purposes of this section.
       (2) Third-party payors.--Any credit allowed under 
     subsection (a) shall be treated as a credit described in 
     section 3511(d)(2) of such Code.
       (i) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 of the Internal Revenue Code of 
     1986 for any failure to make a deposit of any applicable 
     employment taxes if the Secretary determines that such 
     failure was due to the reasonable anticipation of the credit 
     allowed under subsection (a).
       (j) Credit for Self-Employed Individuals.--
       (1) In general.--In the case of a self-employed individual, 
     there shall be allowed as a credit against the tax imposed by 
     subtitle A of the Internal Revenue Code of 1986 for any 
     taxable year an amount equal to 50 percent of the sum of--
       (A) the qualified employee protection expenses (as 
     determined by treating the self-employed individual both as 
     the employer and an employee),
       (B) the qualified workplace reconfiguration expenses (as so 
     determined), and
       (C) the qualified workplace technology expenses (as so 
     determined),
      paid or incurred by the individual during such taxable year.
       (2) Limitation.--The amount of the credit allowed under 
     paragraph (1) with respect to any self-employed individual 
     for any taxable year shall not exceed $500.
       (3) Refundability.--
       (A) In general.--The credit determined under paragraph (1) 
     shall be treated as a credit allowed to the taxpayer under 
     subpart C of part IV of subchapter A of chapter 1 of such 
     Code.
       (B) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any refund due from the credit 
     determined under paragraph (1) shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       (4) Self-employed individual.--
       (A) In general.--For purposes of this section, the term 
     ``self-employed individual'' means an individual who 
     regularly carries on any trade or business within the meaning 
     of section 1402 of the Internal Revenue Code of 1986, other 
     than any such trade or business which is carried on by a 
     partnership.
       (B) Documentation.--No credit shall be allowed under 
     paragraph (1) to any individual unless the individual 
     maintains such documentation as the Secretary may prescribe 
     to establish such individual as an eligible self-employed 
     individual.
       (k) Special Rules.--
       (1) Denial of double benefit.--For purposes of this 
     section--
       (A) In general.--Any deduction or other credit otherwise 
     allowable under any provision of the Internal Revenue Code of 
     1986 with respect to any expense for which a credit is 
     allowed under this section shall be reduced by the amount of 
     the credit under this section with respect to such expense.
       (B) Basis adjustment.--If a credit is allowed under this 
     section with respect to any property of a character which is 
     subject to the allowance for depreciation under section 167 
     of such Code, the basis of such property shall be reduced by 
     the amount of the credit so allowed, and such reduction shall 
     be taken into account before determining the amount of any 
     allowance for depreciation with respect to such property for 
     purposes of such Code.
       (C) Expenses not taken into account more than once.--The 
     same expense shall not be treated as described in more than 
     one paragraph of subsection (a) or more than one subparagraph 
     of subsection (j)(1), whichever is applicable.
       (D) Employer or self-employment credit allowed.--The credit 
     under subsection (a) and the credit for self-employed 
     individuals under subsection (j) shall not apply to the same 
     taxpayer.
       (2) Election not to have section apply.--This section shall 
     not apply with respect to any employer for any calendar 
     quarter, or with respect to any self-employed individual for 
     any taxable year, if such employer or self-employed 
     individual elects (at such time and in such manner as the 
     Secretary may prescribe) not to have this section apply.
       (l) Transfers to Certain Trust Funds.--There are hereby 
     appropriated to the Federal Old-Age and Survivors Insurance 
     Trust Fund and the Federal Disability Insurance Trust Fund 
     established under section 201 of the Social Security Act (42 
     U.S.C. 401) and the Social Security Equivalent Benefit 
     Account established under section 15A(a) of the Railroad 
     Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to 
     the reduction in revenues to the Treasury by reason of this 
     section (without regard to this subsection). Amounts 
     appropriated by the preceding sentence shall be transferred 
     from the general fund at such times and in such manner as to 
     replicate to the extent possible the transfers which would 
     have occurred to such Trust Fund or Account had this section 
     not been enacted.
       (m) Regulations and Guidance.--The Secretary shall 
     prescribe such regulations and other guidance as may be 
     necessary or appropriate to carry out the purposes of this 
     section, including--
       (1) with respect to the application of the credit under 
     subsection (a) to third-party payors (including professional 
     employer organizations, certified professional employer 
     organizations, or agents under section 3504 of the Internal 
     Revenue Code of 1986), regulations or other guidance allowing 
     such payors to submit documentation necessary to substantiate 
     the amount of the credit allowed under subsection (a),

[[Page S4676]]

       (2) regulations or other guidance for recapturing the 
     benefit of credits determined under subsection (a) in cases 
     where there is a subsequent adjustment to the credit 
     determined under such subsection, and
       (3) regulations or other guidance to prevent abuse of the 
     purposes of this section.
       (n) Application.--
       (1) In general.--This section shall only apply to amounts 
     paid or incurred after March 12, 2020, and before January 1, 
     2021.
       (2) Special rule for certain amounts paid or incurred in 
     calendar quarters ending before the date of the enactment of 
     this act.--For purposes of this section, in the case of any 
     amount paid or incurred after March 12, 2020, and on or 
     before the last day of the last calendar quarter ending 
     before the date of the enactment of this Act, such amount 
     shall be treated as paid or incurred on such date of 
     enactment.

     SEC. 8. COVID-19 ASSISTANCE PROVIDED TO INDEPENDENT 
                   CONTRACTORS.

       (a) Independent Contractor Status.--With respect to an 
     individual providing services for compensation for any 
     service recipient or through any marketplace platform, if the 
     service recipient or marketplace platform operator provides 
     any of the benefits described in subsection (c) to such 
     individual, the provision of such benefits shall not be taken 
     into account in determining the status of such individual as 
     an employee for purposes of the Internal Revenue Code of 
     1986.
       (b) Treatment as Qualified Disaster Relief Payments.--Any 
     benefit described in subsection (c) (other than paragraph (1) 
     thereof) which is provided as described in subsection (a) by 
     a service recipient or marketplace platform operator shall be 
     treated for purposes of section 139 of the Internal Revenue 
     Code of 1986 as a qualified disaster relief payment to the 
     individual so described.
       (c) Benefits Described.--The benefits described in this 
     subsection are--
       (1) financial assistance provided to an individual while 
     the individual is not performing services for the service 
     recipient or through the marketplace platform, or is 
     performing reduced services or reduced hours of service, 
     because of COVID-19;
       (2) health care benefits provided to an individual which 
     are related to COVID-19, including testing of the individual 
     for, or for antibodies related to, COVID-19;
       (3) equipment to protect the individual, service 
     recipients, or customers from contracting COVID-19, including 
     masks, gloves, and disinfectants;
       (4) cleaning products or services related to preventing the 
     spread of COVID-19; and
       (5) training, standards, and guidelines or other similar 
     information provided to an individual related to COVID-19.
       (d) Marketplace Platform, etc.--For purposes of this 
     section--
       (1) Marketplace platform operator.--The term ``marketplace 
     platform operator'' means any person operating a marketplace 
     platform.
       (2) Marketplace platform.--The term ``marketplace 
     platform'' means any digital website, mobile application, or 
     similar system that facilitates the provision of goods or 
     services by providers to recipients.
       (e) COVID-19.--For purposes of this section, the term 
     ``COVID-19'' means coronavirus disease 2019. Except where the 
     context clearly indicates otherwise, any reference in this 
     section to such disease shall be treated as including a 
     reference to the virus which causes such disease.
       (f) Application.--This section shall only apply to benefits 
     provided after March 12, 2020, and before January 1, 2021.

     SEC. 9. APPLICATION OF SPECIAL RULES TO MONEY PURCHASE 
                   PENSION PLANS.

       (a) In General.--Section 2202(a)(6)(B) of the CARES Act 
     (Public Law 116-136) is amended by inserting ``, and, in the 
     case of a money purchase pension plan, a coronavirus-related 
     distribution which is an in-service withdrawal shall be 
     treated as meeting the distribution rules of section 401(a) 
     of the Internal Revenue Code of 1986'' before the period.
       (b) Effective Date.--The amendment made by this section 
     shall apply as if included in the enactment of section 2202 
     of the CARES Act (Public Law 116-136).

     SEC. 10. CLARIFICATION OF DELAY IN PAYMENT OF MINIMUM 
                   REQUIRED CONTRIBUTIONS.

       Section 3608(a)(1) of the CARES Act (Public Law 116-136) is 
     amended by striking ``January 1, 2021'' and inserting 
     ``January 4, 2021''.

     SEC. 11. EMPLOYEE CERTIFICATION AS TO ELIGIBILITY FOR 
                   INCREASED CARES ACT LOAN LIMITS FROM EMPLOYER 
                   PLAN.

       (a) In General.--Section 2202(b) of the CARES Act (Public 
     Law 116-136) is amended by adding at the end the following 
     new paragraph:
       ``(4) Employee certification.--The administrator of a 
     qualified employer plan may rely on an employee's 
     certification that the requirements of subsection 
     (a)(4)(A)(ii) are satisfied in determining whether the 
     employee is a qualified individual for purposes of this 
     subsection.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in the enactment of section 
     2202(b) of the CARES Act (Public Law 116-136).

     SEC. 12. ELECTION TO WAIVE APPLICATION OF CERTAIN 
                   MODIFICATIONS TO FARMING LOSSES.

       (a) In General.--Section 2303 of the CARES Act is amended 
     by adding at the end the following new subsection:
       ``(e) Special Rules With Respect to Farming Losses.--
       ``(1) Election to disregard application of amendments made 
     by subsections (a) and (b).--
       ``(A) In general.--If a taxpayer who has a farming loss 
     (within the meaning of section 172(b)(1)(B)(ii) of the 
     Internal Revenue Code of 1986) for a taxable year beginning 
     in 2018, 2019, or 2020 makes an election under this 
     paragraph, then--
       ``(i) the amendments made by subsection (a) shall not apply 
     to any taxable year beginning in 2018, 2019, or 2020, and
       ``(ii) the amendments made by subsection (b) shall not 
     apply to any net operating loss arising in any taxable year 
     beginning in 2018, 2019, or 2020.
       ``(B) Election.--
       ``(i) In general.--Except as provided in clause (ii)(II), 
     an election under this paragraph shall be made in such manner 
     as may be prescribed by the Secretary. Such election, once 
     made for any taxable year, shall be irrevocable for such 
     taxable year.
       ``(ii) Time for making election.--

       ``(I) In general.--An election under this paragraph shall 
     be made by the due date (including extensions of time) for 
     filing the taxpayer's return for the taxable year.
       ``(II) Previously filed returns.--In the case of any 
     taxable year for which the taxpayer has filed a return of 
     Federal income tax before the date of the enactment of the 
     Coronavirus Relief Fair Unemployment Compensation Act of 2020 
     which disregards the amendments made by subsections (a) and 
     (b), such taxpayer shall be treated as having made an 
     election under this paragraph unless the taxpayer modifies 
     such return to reflect such amendments 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 the Coronavirus Relief Fair Unemployment 
     Compensation Act of 2020.

       ``(C) Regulations.--The Secretary of the Treasury (or the 
     Secretary's delegate) shall issue such regulations and other 
     guidance as may be necessary to carry out the purposes of 
     this paragraph, including regulations and guidance relating 
     to the application of the rules of section 172(a) of the 
     Internal Revenue Code of 1986 (as in effect before the date 
     of the enactment of the CARES Act) to taxpayers making an 
     election under this paragraph.
       ``(2) Revocation of election to waive carryback.--The last 
     sentence of section 172(b)(3) of the Internal Revenue Code of 
     1986 and the last sentence of section 172(b)(1)(B) of such 
     Code shall not apply to any election--
       ``(A) which was made before the date of the enactment of 
     the Coronavirus Relief Fair Unemployment Compensation Act of 
     2020, and
       ``(B) which relates to the carryback period provided under 
     section 172(b)(1)(B) of such Code with respect to any net 
     operating loss arising in taxable years beginning in 2018 or 
     2019.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 2303 of the CARES 
     Act (Public Law 116-136).

     SEC. 13. OVERSIGHT AND AUDIT REPORTING.

       Section 19010(a)(1) of the CARES Act is amended by striking 
     ``and'' at the end of subparagraph (F), by striking ``and'' 
     at the end of subparagraph (G), and by adding at the end the 
     following new subparagraphs:
       ``(H) the Committee on Finance of the Senate; and
       ``(I) the Committee on Ways and Means of the House of 
     Representatives; and''.

                          ____________________