[Congressional Record Volume 166, Number 144 (Wednesday, August 12, 2020)]
[Senate]
[Pages S5400-S5401]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2649. Mrs. BLACKBURN 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. ___. TAX TREATMENT OF PROVIDER RELIEF FUND PAYMENTS TO 
                   HEALTH CARE PROVIDERS.

       (a) Taxability.--Notwithstanding any other law, for 
     purposes of the Internal Revenue Code of 1986--
       (1) the amount of any CARES Act Provider Relief Fund 
     payment shall be excluded from the gross income of the 
     recipient of such payment; and
       (2) no deduction shall be denied or reduced, no tax 
     attribute shall be reduced, and no basis increase shall be 
     denied, by reason of the exclusion from gross income provided 
     by this subsection.
       (b) CARES Act Provider Relief Fund Payment.--For purposes 
     of this section, the term ``CARES Act Provider Relief Fund 
     payment'' means any grant or similar assistance

[[Page S5401]]

     provided by the Secretary of Health and Human Services under 
     the provider relief fund established through the Public 
     Health and Social Services Emergency Fund under the 
     Coronavirus Aid, Relief, and Economic Security Act (Public 
     Law 116-136), including any additional amounts appropriated 
     to such fund under the Paycheck Protection Program and Health 
     Care Enhancement Act (Public Law 116-139) or any other 
     provision of law enacted after the date of enactment of such 
     Act.
                                 ______