[Congressional Record Volume 166, Number 166 (Thursday, September 24, 2020)]
[Senate]
[Pages S5867-S5875]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTION
By Mrs. FEINSTEIN:
S. 4683. A bill to designate the Battleship IOWA Museum, located in
Los Angeles, California, as the National Museum of the Surface Navy,
and for other purposes; to the Committee on Energy and Natural
Resources.
Ms.FEINSTEIN. Mr. President, I rise to speak in support of the
``Battleship Iowa National Museum of the Surface Navy Act of 2020,''
which I introduced today.
This simple bill would designate the Battleship USS Iowa Museum
located in Los Angeles, California as the ``National Museum of the
Surface Navy.''
The Battleship USS Iowa Museum would be the official museum to honor
the millions of Americans who have proudly served and continue to serve
in the United States Surface Navy since the founding of the Navy on
October 13, 1775.
The Battleship USS Iowa is an iconic ship that served as a home to
hundreds of thousands of sailors from all 50 States. Commissioned in
1943, the Battleship Iowa has received accolades as the ``World's
Greatest Navy Ship'' and had several namesakes including the ``Mighty
I'' and the ``Big Stick,'' which referred to President Teddy
Roosevelt's famous adage: ``Speak softly and carry a big stick.''
The USS Iowa was also known as the ``Battleship of Presidents.'' In
1943, President Franklin D. Roosevelt used the ship for meetings with
British Prime Minister Winston Churchill and Soviet Premier Joseph
Stalin. President George H.W. Bush re-commissioned the USS Iowa in 1984
while serving as Vice President of the United States. Prior to the USS
Iowa's decommissioning in 1990, President Ronald Reagan used the ship
for our Nation's Celebration of Liberty in New York City on July 4,
1986.
The USS Iowa earned nine battle stars for service in World War II and
two for service during the Korean War. The ship was also awarded the
Navy Meritorious Unit Commendation, the Navy Occupation Service Medal,
the Armed Forces Expeditionary Medal, and the Navy ``E'' Ribbon--four
times.
In 2012, the Navy donated the Battleship Iowa to the Pacific
Battleship Center, which established the Battleship USS Iowa Museum at
the Port of Los Angeles. Since its opening, the Museum has welcomed
millions of visitors.
The Museum also hosts numerous military activities including
enlistments, re-enlistments, commissionings, promotions, and community
service days. The museum also provides on-site training for Federal,
State, and local law enforcement personnel.
Due to the coronavirus pandemic, the museum has closed all of its
indoor exhibits and has struggled to attract visitors. As a non-profit
organization the museum is supported solely by admissions, donations,
event space rentals, and the gift shops.
How the bill would help: Our bill would designate the USS Battleship
Iowa Museum as the ``National Museum of the Surface Navy'' to raise
awareness and educate the public on the important role of the United
States Surface Navy.
The ``National Museum of the Surface Navy'' would build on the
success of the Battleship USS Iowa Museum by introducing new exhibits
and programs with a focus on education, veterans, and community.
Conclusion: It is imperative that we preserve the legacy of those who
have served on the Battleship USS Iowa and all Surface Navy ships. I
hope my colleagues will join me in support of this bill. Thank you Mr.
President. I yield the floor.
______
By Mr. ENZI (for himself and Mr. Barrasso):
S. 4684. A bill to designate the facility of the United States Postal
Service located at 440 Arapahoe Street in Thermopolis, Wyoming, as the
``Robert L. Brown Post Office''; to the Committee on Homeland Security
and Governmental Affairs.
Mr. ENZI. Mr. President, I come to the floor today to be introduce a
bill to honor the late Robert L. Brown of Thermopolis, WY.
Robert Brown was a lifelong resident of Thermopolis, WY, and he
exemplified Wyoming's values and a commitment to public service.
After graduating from Thermopolis High School, Bob was inducted into
the Army in 1944, and he served in both the Europe and Pacific
theaters. Later, in 1950, when he was part of the National Guard, Bob
deployed to Korea, where he was a member of the 300th Armored Field
Artillery Battalion.
He served in World War II, in both theaters, and then in Korea. The
United States was poorly prepared for Korea, downsizing the military
after the Second World War. The National Guard responded with little or
no training or equipment.
Bob Brown went to another war. He earned a Unit Citation. He received
the Combat Infantry Badge and the Purple Heart.
Upon returning to Thermopolis, Bob began a career with the U.S.
Postal Service. That career spanned 44 years, including many years as
postmaster. I hope John will tell more of the postal love affair and
how Bob Brown met and courted the person who picked up the mail. That
lady later became my first Sunday school teacher.
Bob passed away earlier this month. At 94 years of age, he did have
some health issues, but he had a devoted daughter, Bobbi Brown
Barrasso, wife of Senator Barrasso, who had been Senator Thomas' State
director. She was her dad's caregiver. She took care of him in Casper
as well as Thermopolis. She drove him back and forth wherever he wanted
or needed to go, which meant especially back and forth to needed
clinics with doctors in Thermopolis and in Casper. When COVID happened,
she stayed with him and protected him.
Bob Brown will be sorely missed in his community, and I can think of
no
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better way to honor someone with such a long and storied career with
the U.S. Postal Service, as well as with the people of Thermopolis,
than to introduce this bill to name the Thermopolis post office after
him.
That historic building holds the memories of a veteran who came home
to work and spent his entire career in that building, winding up as
postmaster.
The lead Democratic cosponsor of this bipartisan bill is Senator Tom
Carper, who is the strongest advocate I know of for the U.S. Postal
Service.
Mr. CARPER. Mr. President, I want to thank my colleague Senator Enzi
for allowing me to be his wingman on this particular postal naming
bill.
I never met Robert Brown. I certainly know his daughter Bobbi, and I
certainly know his son-in-law, John Barrasso, my colleague.
Just listening to what Senator Enzi has said--service in World War
II, service in the Korean war, service in the U.S. Postal Service--that
is a lifetime of service. That is a lifetime of service.
In my own family, my dad and my uncles all served in World War II, a
number in Korea as well, and a cousin in the U.S. Postal Service for
many years. I like to say--I know this isn't original to me--that
service to others is the rent we pay for the space we take up on this
Earth. Think about that. Service to others is the rent we pay for the
space we take up on this Earth.
I would say to Robert L. Brown, if you are listening--I think you
probably are--thank you for your extraordinary service, and thank you
for Bobbi. And we ought to thank Bobbi, your daughter, Mr. Brown, for
sharing your husband with us. He is a good man. It is a good package,
and we are grateful for that.
None of us can live forever. Senator Barrasso was telling me--gosh--
not even a month ago about driving his father-in-law I think it was 400
miles or something from Wyoming up to maybe Montana for medical care,
medical attention. I thought: What an extraordinary act of love and
kindness. I don't think his death was imminent at the time, but it was
a great opportunity, I bet, for the two of them to just renew and bond
one more time.
It is sad to say good-bye. None of us can live forever, though, and
for those who lived lives of service like Bobbi's dad, we just say
this, especially in Navy talk--I am a retired Navy captain, Vietnam
veteran. In the Navy, we like to say of folks in the Army: Different
uniform, same team.
When folks do extraordinary things in service to our country, whether
it is in uniform of the Army or whether it is in uniform of the Navy or
the Postal Service, we say Bravo Zulu. Bravo Zulu.
Thank you for allowing me to join you.
The PRESIDING OFFICER. The Senator from Wyoming.
Mr. BARRASSO. First, Mr. President, I would like to express my deep
appreciation, admiration, and respect to both Senator Enzi and Senator
Carper for introducing this legislation to honor Bob Brown. There he
is. This is actually a picture of us. I am next to him.
When you look at that smile, that is a smile that is as beautiful as
the sunrise, as welcoming as a rainbow. What a wonderful man.
He was known by many in Thermopolis as Bob Brown, the nicest guy in
town. It was his hometown, and it stayed with him from high school--
1943.
This Greatest Generation, Mike and Tom, as veterans--having worn the
uniform, borne the battle--know that we are losing the Greatest
Generation so rapidly. What a generation--World War II, the European
theater, the Pacific theater, returning home, working in the post
office.
As Senator Enzi said, he was a postal clerk. There was a young lady,
Jeralyn, who worked at the local bank, and she would come every day to
pick up the mail. She caught his eye, he caught her eye, and they lived
and married and were together for 70 years--70 years. They had two
wonderful children--Mike Brown and my wife, Bobbi--and a granddaughter,
who really was the apple of their eye, Hadley.
But this group--World War II and Korea, as the Senators both
mentioned--in the Korean war, Bob was part of the 300th, the Cowboy
Cannoneers, an incredible unit--Unit Bravery Citation. He was awarded
the Purple Heart. He never talked about it. He was very humble.
He returned to Thermopolis, just took care of people in the
community, to the point of serving as postmaster for many of his 44
years at the post office. People knew him, loved him, and admired him.
I know that Mike had a chance to talk to the postmaster in
Thermopolis yesterday about what we were going to do. She had actually
known Bob, as anyone in town had, and was very grateful for having
known him.
Last year Bob and Jerry celebrated their 70th wedding anniversary. We
lost Jerry this spring, and on 9/11 we lost Bob. He passed away at the
age of 94. He was surrounded by his loving family. And his daughter
Bobbi truly is, as Senator Enzi said, the caregiver. I say she is a
saint. People who know her know that to be true.
As we talk about this Greatest Generation, of which Bob was a very
significant part, we can think back to the history of this country.
Mr. President, in the Chair, you are a marine, and you know this. It
reminds me of the speech that Abraham Lincoln gave during his first
year as President in the White House. On the Fourth of July, there was
a flag-raising ceremony, and he gave a very short speech. The speech
that Lincoln gave that day was: It is my job to raise the flag. And
then to everyone else there, he said: And it is your job to keep it up.
Like you, Mr. President; you, Senator Enzi; you, Senator Carper--Bob
Brown was one to keep it up.
Since we have bipartisan cosponsors and sponsors of this legislation,
let me then talk about John Kennedy, who at his inaugural talked about
this Nation being willing to pay any price, bear any burden, meet any
hardship, support any friend, and oppose any foe. That is Bob Brown,
all-American.
Ronald Reagan talked about the fact that freedom is never more than
one generation away from extinction. It is not something that we
inherited in the bloodstream. It is something that has to be fought
for, protected, defended, and then handed down to the next generation
to do the same. And that is Bob Brown.
This year is Wyoming's 130th birthday, turned 130 this summer. So, 30
years ago, we celebrated the 100th anniversary of Wyoming, and George
Herbert Walker Bush, then-President of the United States, came to
Wyoming to talk about Wyoming and its history. He said: Wyoming is a
very special and sacred place. And he said: The values and divisions of
Wyoming continue to inspire America.
Bob Brown's values and his vision continue to inspire everyone who
was ever privileged to know him. May he rest in peace.
The PRESIDING OFFICER. The Senator from Delaware.
Mr. CARPER. Mr. President, I want to add one thought. I was about to
run and jump in my minivan and head to Delaware. The thought occurred
to me, your father-in-law served all those years in uniform with the
Army and then many more years in uniform with the Postal Service.
I want to say to the men and women who serve in the Postal Service
today, around the country and, literally, around the world--to the men
and women who are serving in uniform, the Army, Navy, Air Force, Marine
Corps, Coast Guard--I just want to say to the Postal Service, thank you
for enabling our men and women in service, in uniform, who are serving
around the world, to actually vote this year.
When I was a naval flight officer in Southeast Asia during my first
and third tour, I was in a P-3 squadron, and we did service
surveillance for engineer aircraft--land base, South China Sea, the
Gulf of Thailand, and off the coast of Vietnam. I was asked by my
commanding officer to be the voting officer--and not once but in 1970
and again in 1972. We had 300 men. We had no women in our squadron
then. But my job was to get 300 men signed up, registered to vote in
their States--and they are from all over the country--and I did the
same thing again in 1972.
It was a source of great joy to me to know that we were able to
exercise our right to vote on the other side of the world and made
possible by the Postal Service.
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That thought occurred because your dad has been both on the sending
and receiving side as a member of the Army and at the Postal Service.
May he rest in peace. God bless.
______
By Mrs. FEINSTEIN:
S. 4703. A bill to amend the West Los Angeles Leasing Act of 2016 to
authorize the use of certain funds received pursuant to leases entered
into under such Act, and for other purposes; to the Committee on
Veterans' Affairs.
Mr. President, I rise to speak in support of the ``West Los Angeles
VA Campus Improvement Act,'' which I introduced today. Representative
Ted Lieu (D-CA) has introduced similar legislation in the House.
In 1888, the 388-acre parcel that is now home to the West Los Angeles
VA Medical Center was deeded to the Federal government by Arcadia
Bandini de Stearns Baker and Senator John P. Jones, to establish a home
for disabled Veterans (civil war Veterans, at the time).
For nearly a century, the land served primarily to house Veterans,
and the campus long represented the largest Veteran housing development
in the nation. In the early 1970s, 2,800 Veterans living on the West LA
VA campus were displaced when the Sylmar Earthquake caused major damage
on campus. Rather than repair the housing units, the VA eventually
leased portions of the property to non-VA tenants.
In 2011, homeless Veterans and advocates sued the VA for illegally
leasing facilities on campus and failing to use the property to support
Veterans, as required by the original deed.
A U.S. District Court subsequently ruled that many leases on campus
were illegal under the terms of the original deed, and in 2015, the VA
agreed to facilitate the development of 1,200 housing units for
homeless Veterans on campus.
In 2016, Congress enacted the ``West Los Angeles Leasing Act of
2016'' to set up an oversight framework for the housing development and
to ensure that lease revenues from ongoing leases stayed on campus.
In 2018, the VA selected a ``Principal Developer'' to complete
housing renovation and construction projects on campus, allowing for a
more streamlined and efficient building process.
However, the VA has determined that current law restricts it from
contributing to housing construction, maintenance, or services. The VA
has determined that clarifying language is needed to ensure that funds
generated on campus can be used for these purposes.
Giving VA the flexibility to use locally-generated revenue in this
way could significantly reduce the time it takes to get homeless
Veterans into housing.
The West LA VA Campus Improvement Act authorizes the VA to use any
funds collected pursuant to leases, easements or other use-agreements
at the West LA VA for the development of supportive housing and
services on campus.
The bill would also increase the time period for enhanced use leases
on the campus from 75 to 99 years. Increasing the length of the leases
would align with other leasing terms the VA has, and help reduce the
financing costs for new housing.
This year, the regional homelessness count reported that more than
3,900 Veterans are experiencing homelessness in Los Angeles. It is long
past time for this land to be returned to its intended purpose: to
serve as a home where Veterans can receive the care and treatment they
deserve. This bill will help move us closer to that reality.
I hope my colleagues will join me in support of this bill. Thank you,
Mr. President, and I yield the floor.
By Mr. McCONNELL:
S. 4706. A bill to amend the Intermodal Surface Transportation
Efficiency Act of 1991 with respect to the Louie B. Nunn (Cumberland)
Parkway, to amend title 23, United States Code, to modify a provision
relating to the operation of vehicles on that highway, and for other
purposes; to the Committee on Environment and Public Works.
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. 4706
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. LOUIE B. NUNN (CUMBERLAND) PARKWAY.
(a) Designation as High Priority Corridor.--Section 1105(c)
of the Intermodal Surface Transportation Efficiency Act of
1991 (Public Law 102-240; 105 Stat. 2032; 133 Stat. 3018) is
amended by adding at the end the following:
``(92) The Louie B. Nunn (Cumberland) Parkway from the
interchange with Interstate 65 in Barren County, Kentucky,
east to the interchange with U.S. Highway 27 in Somerset,
Kentucky.''.
(b) Designation as Future Interstate.--Section
1105(e)(5)(A) of the Intermodal Surface Transportation
Efficiency Act of 1991 (Public Law 102-240; 109 Stat. 597;
133 Stat. 3018) is amended in the first sentence by striking
``and subsection (c)(91)'' and inserting ``subsection
(c)(91), and subsection (c)(92)''.
(c) Numbering of Parkway.--Section 1105(e)(5)(C)(i) of the
Intermodal Surface Transportation Efficiency Act of 1991
(Public Law 102-240; 109 Stat. 598; 133 Stat. 3018) is
amended by adding at the end the following: ``The route
referred to in subsection (c)(92) is designated as Interstate
Route I-365.''.
(d) Operation of Vehicles.--Section 127(l)(3)(A) of title
23, United States Code, is amended--
(1) in the matter preceding clause (i), in the first
sentence, by striking ``clauses (i) through (iv) of this
subparagraph'' and inserting ``clauses (i) through (v)''; and
(2) by adding at the end the following:
``(v) The Louie B. Nunn (Cumberland) Parkway (to be
designated as a spur of Interstate Route 65) from the
interchange with Interstate 65 in Barren County, Kentucky,
east to the interchange with U.S. Highway 27 in Somerset,
Kentucky.''.
______
By Mr. DURBIN (for himself, Ms. Baldwin, Ms. Stabenow, Mr. Reed,
and Ms. Hirono):
S. 4713. A bill to amend the Internal Revenue Code of 1986 to exempt
a portion of unemployment compensation received during 2020 from income
taxes; to the Committee on Finance.
Mr. DURBIN. 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. 4713
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 Unemployment
Benefits Tax Relief Act''.
SEC. 2. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 85 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(c) Special Rule for 2020.--In the case of any taxable
year beginning in 2020, gross income shall not include so
much of the unemployment compensation received by an
individual as does not exceed $10,200.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2019.
______
By Mr. DURBIN (for himself, Ms. Cortez Masto, Mr. Brown, Mrs.
Shaheen, Ms. Smith, Ms. Klobuchar, Mrs. Feinstein, Mr. Bennet,
Mr. Reed, Mr. Merkley, Mr. Blumenthal, Ms. Duckworth, Ms.
Stabenow, Ms. Rosen, and Mr. Menendez):
S. 4714. A bill to preserve health benefits for workers; to the
Committee on Finance.
Mr. DURBIN. 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. 4714
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 ``Worker Health Coverage
Protection Act''.
SEC. 2. PRESERVING HEALTH BENEFITS FOR WORKERS.
(a) Premium Assistance for COBRA Continuation Coverage and
Furloughed Continuation Coverage for Individuals and Their
Families.--
(1) Provision of premium assistance.--
(A) Reduction of premiums payable.--
(i) COBRA continuation coverage.--In the case of any
premium for a period of coverage during the period beginning
on March 1, 2020, and ending on January 31, 2021 for COBRA
continuation coverage with respect to any assistance eligible
individual described in paragraph (3)(A), such individual
shall be treated for purposes of any COBRA continuation
provision as having paid the amount of such premium if such
individual pays (and
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any person other than such individual's employer pays on
behalf of such individual) 0 percent of the amount of such
premium owed by such individual (as determined without regard
to this subsection).
(ii) Furloughed continuation coverage.--In the case of any
premium for a period of coverage during the period beginning
on March 1, 2020, and ending on January 31, 2021, for
coverage under a group health plan with respect to any
assistance eligible individual described in paragraph (3)(B),
such individual shall be treated for purposes of coverage
under the plan offered by the plan sponsor in which the
individual is enrolled as having paid the amount of such
premium if such individual pays (and any person other than
such individual's employer pays on behalf of such individual)
0 percent of the amount of such premium owed by such
individual (as determined without regard to this subsection).
(B) Plan enrollment option.--
(i) In general.--Notwithstanding the COBRA continuation
provisions, any assistance eligible individual who is
enrolled in a group health plan offered by a plan sponsor,
not later than 90 days after the date of notice of the plan
enrollment option described in this subparagraph, may elect
to enroll in coverage under a plan offered by such plan
sponsor that is different than coverage under the plan in
which such individual was enrolled at the time--
(I) in the case of any assistance eligible individual
described in paragraph (3)(A), the qualifying event specified
in section 603(2) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1163(2)), section 4980B(f)(3)(B) of
the Internal Revenue Code of 1986, section 2203(2) of the
Public Health Service Act (42 U.S.C. 300bb-3(2)), or section
8905a of title 5, United States Code (except for the
voluntary termination of such individual's employment by such
individual), occurred, and such coverage shall be treated as
COBRA continuation coverage for purposes of the applicable
COBRA continuation coverage provision; or
(II) in the case of any assistance eligible individual
described in paragraph (3)(B), the furlough period began with
respect to such individual.
(ii) Requirements.--Any assistance eligible individual may
elect to enroll in different coverage as described in clause
(i) only if--
(I) the employer involved has made a determination that
such employer will permit such assistance eligible individual
to enroll in different coverage as provided under this
subparagraph;
(II) the premium for such different coverage does not
exceed the premium for coverage in which such individual was
enrolled at the time such qualifying event occurred or
immediately before such furlough began;
(III) the different coverage in which the individual elects
to enroll is coverage that is also offered to the active
employees of the employer, who are not in a furlough period,
at the time at which such election is made; and
(IV) the different coverage in which the individual elects
to enroll is not--
(aa) coverage that provides only dental, vision,
counseling, or referral services (or a combination of such
services);
(bb) a qualified small employer health reimbursement
arrangement (as defined in section 9831(d)(2) of the Internal
Revenue Code of 1986);
(cc) a flexible spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986); or
(dd) benefits that provide coverage for services or
treatments furnished in an on-site medical facility
maintained by the employer and that consists primarily of
first-aid services, prevention and wellness care, or similar
care (or a combination of such care).
(C) Premium reimbursement.--For provisions providing the
payment of such premium, see section 6432 of the Internal
Revenue Code of 1986, as added by paragraph (14).
(2) Limitation of period of premium assistance.--
(A) Eligibility for additional coverage.--Paragraph (1)(A)
shall not apply with respect to--
(i) any assistance eligible individual described in
paragraph (3)(A) for months of coverage beginning on or after
the earlier of--
(I) the first date that such individual is eligible for
coverage under any other group health plan (other than
coverage consisting of only dental, vision, counseling, or
referral services (or a combination thereof), coverage under
a flexible spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986), coverage of
treatment that is furnished in an on-site medical facility
maintained by the employer and that consists primarily of
first-aid services, prevention and wellness care, or similar
care (or a combination thereof)), or eligible for benefits
under the Medicare program under title XVIII of the Social
Security Act (42 U.S.C. 1395 et seq.); or
(II) the earlier of--
(aa) the date following the expiration of the maximum
period of continuation coverage required under the applicable
COBRA continuation coverage provision; or
(bb) the date following the expiration of the period of
continuation coverage allowed under paragraph (4)(B)(ii); or
(ii) any assistance eligible individual described in
paragraph (3)(B) for months of coverage beginning on or after
the earlier of--
(I) the first date that such individual is eligible for
coverage under any other group health plan (other than
coverage consisting of only dental, vision, counseling, or
referral services (or a combination thereof), coverage under
a flexible spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986), coverage of
treatment that is furnished in an on-site medical facility
maintained by the employer and that consists primarily of
first-aid services, prevention and wellness care, or similar
care (or a combination thereof)), or eligible for benefits
under the Medicare program under title XVIII of the Social
Security Act (42 U.S.C. 1395 et seq.); or
(II) the first date that such individual is no longer in
the furlough period.
(B) Notification requirement.--Any assistance eligible
individual shall notify the group health plan with respect to
which paragraph (1)(A) applies if such paragraph ceases to
apply by reason of clause (i)(I) or (ii)(I) of subparagraph
(A) (as applicable). Such notice shall be provided to the
group health plan in such time and manner as may be specified
by the Secretary of Labor.
(C) Special enrollment period following expiration of
premium assistance.--Notwithstanding section 1311 of the
Patient Protection and Affordable Care Act (42 U.S.C. 18031),
the expiration of premium assistance pursuant to a limitation
specified under subparagraph (A) shall be treated as a
qualifying event for which any assistance eligible individual
is eligible to enroll in a qualified health plan offered
through an Exchange under title I of such Act (42 U.S.C.
18001 et seq.) during a special enrollment period.
(3) Assistance eligible individual.--For purposes of this
section, the term ``assistance eligible individual'' means,
with respect to a period of coverage during the period
beginning on March 1, 2020, and ending on January 31, 2021--
(A) any individual that is a qualified beneficiary that--
(i) is eligible for COBRA continuation coverage by reason
of a qualifying event specified in section 603(2) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1163(2)), section 4980B(f)(3)(B) of the Internal Revenue Code
of 1986, section 2203(2) of the Public Health Service Act (42
U.S.C.300bb-3(2)), or section 8905a of title 5, United States
Code (except for the voluntary termination of such
individual's employment by such individual); and
(ii) elects such coverage; or
(B) any covered employee that is in a furlough period that
remains eligible for coverage under a group health plan
offered by the employer of such covered employee.
(4) Extension of election period and effect on coverage.--
(A) In general.--For purposes of applying section 605(a) of
the Employee Retirement Income Security Act of 1974 (29
U.S.C. 1165(a)), section 4980B(f)(5)(A) of the Internal
Revenue Code of 1986, section 2205(a) of the Public Health
Service Act (42 U.S.C. 300bb-5(a)), and section 8905a(c)(2)
of title 5, United States Code, in the case of--
(i) an individual who does not have an election of COBRA
continuation coverage in effect on the date of the enactment
of this Act but who would be an assistance eligible
individual described in paragraph (3)(A) if such election
were so in effect; or
(ii) an individual who elected COBRA continuation coverage
on or after March 1, 2020, and discontinued from such
coverage before the date of the enactment of this Act,
such individual may elect the COBRA continuation coverage
under the COBRA continuation coverage provisions containing
such provisions during the period beginning on the date of
the enactment of this Act and ending 60 days after the date
on which the notification required under paragraph (7)(C) is
provided to such individual.
(B) Commencement of cobra continuation coverage.--Any COBRA
continuation coverage elected by a qualified beneficiary
during an extended election period under subparagraph (A)--
(i) shall apply as if such qualified beneficiary had been
covered as of the date of a qualifying event specified in
section 603(2) of the Employee Retirement Income Security Act
of 1974 (29 U.S.C. 1163(2)), section 4980B(f)(3)(B) of the
Internal Revenue Code of 1986, section 2203(2) of the Public
Health Service Act (42 U.S.C. 300bb-3(2)), or section 8905a
of title 5, United States Code, except for the voluntary
termination of such beneficiary's employment by such
beneficiary, that occurs no earlier than March 1, 2020
(including the treatment of premium payments under paragraph
(1)(A) and any cost-sharing requirements for items and
services under a group health plan); and
(ii) shall not extend beyond the period of COBRA
continuation coverage that would have been required under the
applicable COBRA continuation coverage provision if the
coverage had been elected as required under such provision.
(5) Expedited review of denials of premium assistance.--In
any case in which an individual requests treatment as an
assistance eligible individual described in subparagraph (A)
or (B) of paragraph (3) and is denied such treatment by the
group health plan, the Secretary of Labor (or the Secretary
of Health and Human Services in connection with COBRA
continuation coverage which is provided other than pursuant
to part 6 of subtitle B of title I of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1161 et seq.)), in
consultation with the Secretary of the Treasury, shall
provide for
[[Page S5871]]
expedited review of such denial. An individual shall be
entitled to such review upon application to such Secretary in
such form and manner as shall be provided by such Secretary,
in consultation with the Secretary of Treasury. Such
Secretary shall make a determination regarding such
individual's eligibility within 15 business days after
receipt of such individual's application for review under
this paragraph. Either Secretary's determination upon review
of the denial shall be de novo and shall be the final
determination of such Secretary. A reviewing court shall
grant deference to such Secretary's determination. The
provisions of this paragraph, paragraphs (1) through (4), and
paragraphs (7) through (9) shall be treated as provisions of
title I of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1001 et seq.) for purposes of part 5 of
subtitle B of such title.
(6) Disregard of subsidies for purposes of federal and
state programs.--Notwithstanding any other provision of law,
any premium assistance with respect to an assistance eligible
individual under this subsection shall not be considered
income, in-kind support, or resources for purposes of
determining the eligibility of the recipient (or the
recipient's spouse or family) for benefits or assistance, or
the amount or extent of benefits or assistance, or any other
benefit provided under any Federal program or any program of
a State or political subdivision thereof financed in whole or
in part with Federal funds.
(7) COBRA-specific notice.--
(A) General notice.--
(i) In general.--In the case of notices provided under
section 606(a)(4) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of
the Internal Revenue Code of 1986, section 2206(4) of the
Public Health Service Act (42 U.S.C. 300bb-6(4)), or section
8905a(f)(2)(A) of title 5, United States Code, with respect
to individuals who, during the period described in paragraph
(3), become entitled to elect COBRA continuation coverage,
the requirements of such provisions shall not be treated as
met unless such notices include an additional notification to
the recipient a written notice in clear and understandable
language of--
(I) the availability of premium assistance with respect to
such coverage under this subsection; and
(II) the option to enroll in different coverage if the
employer permits assistance eligible individuals described in
paragraph (3)(A) to elect enrollment in different coverage
(as described in paragraph (1)(B)).
(ii) Alternative notice.--In the case of COBRA continuation
coverage to which the notice provision under such sections
does not apply, the Secretary of Labor, in consultation with
the Secretary of the Treasury and the Secretary of Health and
Human Services, shall, in consultation with administrators of
the group health plans (or other entities) that provide or
administer the COBRA continuation coverage involved, provide
rules requiring the provision of such notice.
(iii) Form.--The requirement of the additional notification
under this subparagraph may be met by amendment of existing
notice forms or by inclusion of a separate document with the
notice otherwise required.
(B) Specific requirements.--Each additional notification
under subparagraph (A) shall include--
(i) the forms necessary for establishing eligibility for
premium assistance under this subsection;
(ii) the name, address, and telephone number necessary to
contact the plan administrator and any other person
maintaining relevant information in connection with such
premium assistance;
(iii) a description of the extended election period
provided for in paragraph (4)(A);
(iv) a description of the obligation of the qualified
beneficiary under paragraph (2)(B) and the penalty provided
under section 6720C of the Internal Revenue Code of 1986 for
failure to carry out the obligation;
(v) a description, displayed in a prominent manner, of the
qualified beneficiary's right to a reduced premium and any
conditions on entitlement to the reduced premium;
(vi) a description of the option of the qualified
beneficiary to enroll in different coverage if the employer
permits such beneficiary to elect to enroll in such different
coverage under paragraph (1)(B); and
(vii) information regarding any Exchange established under
title I of the Patient Protection and Affordable Care Act (42
U.S.C. 18001 et seq.) through which a qualified beneficiary
may be eligible to enroll in a qualified health plan,
including--
(I) the publicly accessible internet website address for
such Exchange;
(II) the publicly accessible internet website address for
the Find Local Help directory maintained by the Department of
Health and Human Services on the healthcare.gov internet
website (or a successor website);
(III) a clear explanation that--
(aa) an individual who is eligible for continuation
coverage may also be eligible to enroll, with financial
assistance, in a qualified health plan offered through such
Exchange, but, in the case that such individual elects to
enroll in such continuation coverage and subsequently elects
to terminate such continuation coverage before the period of
such continuation coverage expires, such termination does not
initiate a special enrollment period (absent a qualifying
event specified in section 603(2) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1163(2)), section
4980B(f)(3)(B) of the Internal Revenue Code of 1986, section
2203(2) of the Public Health Service Act (42 U.S.C. 300bb-
3(2)), or section 8905a of title 5, United States Code, with
respect to such individual); and
(bb) an individual who elects to enroll in continuation
coverage will remain eligible to enroll in a qualified health
plan offered through such Exchange during an open enrollment
period and may be eligible for financial assistance with
respect to enrolling in such a qualified health plan;
(IV) information on consumer protections with respect to
enrolling in a qualified health plan offered through such
Exchange, including the requirement for such a qualified
health plan to provide coverage for essential health benefits
(as defined in section 1302(b) of such Act (42 U.S.C.
18022(b))) and the requirements applicable to such a
qualified health plan under part A of title XXVII of the
Public Health Service Act (42 U.S.C. 300gg et seq.);
(V) information on the availability of financial assistance
with respect to enrolling in a qualified health plan,
including the maximum income limit for eligibility for the
premium tax credit under section 36B of the Internal Revenue
Code of 1986; and
(VI) information on any special enrollment periods during
which any assistance eligible individual described in
paragraph (3)(A)(i) may be eligible to enroll, with financial
assistance, in a qualified health plan offered through such
Exchange (including a special enrollment period for which an
individual may be eligible due to the expiration of premium
assistance pursuant to a limitation specified under paragraph
(2)(A)).
(C) Notice in connection with extended election periods.--
In the case of any assistance eligible individual described
in paragraph (3)(A) (or any individual described in paragraph
(4)(A)) who became entitled to elect COBRA continuation
coverage before the date of the enactment of this Act, the
administrator of the applicable group health plan (or other
entity) shall provide (within 60 days after the date of
enactment of this Act) for the additional notification
required to be provided under subparagraph (A) and failure to
provide such notice shall be treated as a failure to meet the
notice requirements under the applicable COBRA continuation
provision.
(D) Model notices.--Not later than 30 days after the date
of enactment of this Act, with respect to any assistance
eligible individual described in paragraph (3)(A)--
(i) the Secretary of Labor, in consultation with the
Secretary of the Treasury and the Secretary of Health and
Human Services, shall prescribe models for the additional
notification required under this paragraph (other than the
additional notification described in clause (ii)); and
(ii) in the case of any additional notification provided
pursuant to subparagraph (A) under section 8905a(f)(2)(A) of
title 5, United States Code, the Office of Personnel
Management shall prescribe a model for such additional
notification.
(8) Furlough-specific notice.--
(A) In general.--With respect to any assistance eligible
individual described in paragraph (3)(B) who, during the
period described in such paragraph, becomes eligible for
assistance pursuant to paragraph (1)(A)(ii), the requirements
of section 606(a)(4) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1166(4)), section
4980B(f)(6)(D) of the Internal Revenue Code of 1986, section
2206(4) of the Public Health Service Act (42 U.S.C. 300bb-
6(4)), or section 8905a(f)(2)(A) of title 5, United States
Code, shall not be treated as met unless the group health
plan administrator, in accordance with the timing requirement
specified under subparagraph (B), provides to the individual
a written notice in clear and understandable language of--
(i) the availability of premium assistance with respect to
such coverage under this subsection;
(ii) the option of the qualified beneficiary to enroll in
different coverage if the employer permits such beneficiary
to elect to enroll in such different coverage under paragraph
(1)(B); and
(iii) the information specified under paragraph (7)(B) (as
applicable).
(B) Timing specified.--For purposes of subparagraph (A),
the timing requirement specified in this subparagraph is--
(i) with respect to such an individual who is within a
furlough period during the period beginning on March 1, 2020,
and ending on the date of the enactment of this Act, 30 days
after the date of such enactment; and
(ii) with respect to such an individual who is within a
furlough period during the period beginning on the first day
after the date of the enactment of this Act and ending on
January 31, 2021, 30 days after the date of the beginning of
such furlough period.
(C) Model notices.--Not later than 30 days after the date
of enactment of this Act, with respect to any assistance
eligible individual described in paragraph (3)(B)--
(i) the Secretary of Labor, in consultation with the
Secretary of the Treasury and the Secretary of Health and
Human Services, shall prescribe models for the notification
required under this paragraph (other than the notification
described in clause (ii)); and
(ii) in the case of any notification provided pursuant to
subparagraph (A) under section 8905a(f)(2)(A) of title 5,
United States Code, the Office of Personnel Management shall
prescribe a model for such notification.
[[Page S5872]]
(9) Notice of expiration of period of premium assistance.--
(A) In general.--With respect to any assistance eligible
individual, subject to subparagraph (B), the requirements of
section 606(a)(4) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of
the Internal Revenue Code of 1986, section 2206(4) of the
Public Health Service Act (42 U.S.C. 300bb-6(4)), or section
8905a(f)(2)(A) of title 5, United States Code, shall not be
treated as met unless the employer of the individual, during
the period specified under subparagraph (C), provides to such
individual a written notice in clear and understandable
language--
(i) that the premium assistance for such individual will
expire soon and the prominent identification of the date of
such expiration;
(ii) that such individual may be eligible for coverage
without any premium assistance through--
(I) COBRA continuation coverage; or
(II) coverage under a group health plan;
(iii) that the expiration of premium assistance is treated
as a qualifying event for which any assistance eligible
individual is eligible to enroll in a qualified health plan
offered through an Exchange under title I of such Act (42
U.S.C. 18001 et seq.) during a special enrollment period; and
(iv) the information specified in paragraph (7)(B)(vii).
(B) Exception.--The requirement for the group health plan
administrator to provide the written notice under
subparagraph (A) shall be waived in the case the premium
assistance for such individual expires pursuant to clause
(i)(I) or (ii)(I) of paragraph (2)(A).
(C) Period specified.--For purposes of subparagraph (A),
the period specified in this subparagraph is, with respect to
the date of expiration of premium assistance for any
assistance eligible individual pursuant to a limitation
requiring a notice under this paragraph, the period beginning
on the day that is 45 days before the date of such expiration
and ending on the day that is 15 days before the date of such
expiration.
(D) Model notices.--Not later than 30 days after the date
of enactment of this Act, with respect to any assistance
eligible individual--
(i) the Secretary of Labor, in consultation with the
Secretary of the Treasury and the Secretary of Health and
Human Services, shall prescribe models for the notification
required under this paragraph (other than the notification
described in clause (ii)); and
(ii) in the case of any notification provided pursuant to
subparagraph (A) under section 8905a(f)(2)(A) of title 5,
United States Code, the Office of Personnel Management shall
prescribe a model for such notification.
(10) Regulations.--The Secretary of the Treasury and the
Secretary of Labor may jointly prescribe such regulations or
other guidance as may be necessary or appropriate to carry
out the provisions of this subsection, including the
prevention of fraud and abuse under this subsection, except
that the Secretary of Labor and the Secretary of Health and
Human Services may prescribe such regulations (including
interim final regulations) or other guidance as may be
necessary or appropriate to carry out the provisions of
paragraphs (5), (7), (8), (9), and (11).
(11) Outreach.--
(A) In general.--The Secretary of Labor, in consultation
with the Secretary of the Treasury and the Secretary of
Health and Human Services, shall provide outreach consisting
of public education and enrollment assistance relating to
premium assistance provided under this subsection. Such
outreach shall target employers, group health plan
administrators, public assistance programs, States, insurers,
and other entities as determined appropriate by such
Secretaries. Such outreach shall include an initial focus on
those individuals electing continuation coverage who are
referred to in paragraph (7)(C). Information on such premium
assistance, including enrollment, shall also be made
available on websites of the Departments of Labor, Treasury,
and Health and Human Services.
(B) Enrollment under medicare.--The Secretary of Health and
Human Services shall provide outreach consisting of public
education. Such outreach shall target individuals who lose
health insurance coverage. Such outreach shall include
information regarding enrollment for benefits under title
XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) for
purposes of preventing mistaken delays of such enrollment by
such individuals, including lifetime penalties for failure of
timely enrollment.
(12) Definitions.--For purposes of this section:
(A) Administrator.--The term ``administrator'' has the
meaning given such term in section 3(16)(A) of the Employee
Retirement Income Security Act of 1974.
(B) COBRA continuation coverage.--The term ``COBRA
continuation coverage'' means continuation coverage provided
pursuant to part 6 of subtitle B of title I of the Employee
Retirement Income Security Act of 1974 (other than under
section 609), title XXII of the Public Health Service Act,
section 4980B of the Internal Revenue Code of 1986 (other
than subsection (f)(1) of such section insofar as it relates
to pediatric vaccines), or section 8905a of title 5, United
States Code, or under a State program that provides
comparable continuation coverage. Such term does not include
coverage under a health flexible spending arrangement under a
cafeteria plan within the meaning of section 125 of the
Internal Revenue Code of 1986.
(C) COBRA continuation provision.--The term ``COBRA
continuation provision'' means the provisions of law
described in subparagraph (B).
(D) Covered employee.--The term ``covered employee'' has
the meaning given such term in section 607(2) of the Employee
Retirement Income Security Act of 1974.
(E) Qualified beneficiary.--The term ``qualified
beneficiary'' has the meaning given such term in section
607(3) of the Employee Retirement Income Security Act of
1974.
(F) Group health plan.--The term ``group health plan'' has
the meaning given such term in section 607(1) of the Employee
Retirement Income Security Act of 1974.
(G) State.--The term ``State'' includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.
(H) Period of coverage.--Any reference in this subsection
to a period of coverage shall be treated as a reference to a
monthly or shorter period of coverage with respect to which
premiums are charged with respect to such coverage.
(I) Plan sponsor.--The term ``plan sponsor'' has the
meaning given such term in section 3(16)(B) of the Employee
Retirement Income Security Act of 1974.
(J) Furlough period.--
(i) In general.--The term ``furlough period'' means, with
respect to an individual and an employer of such individual,
a period--
(I) beginning with the first month beginning on or after
March 1, 2020 and before January 31, 2021, during which such
individual's employer reduces such individual's work hours
(due to a lack of work, funds, or other nondisciplinary
reason) to an amount that is less than 70 percent of the base
month amount; and
(II) ending with the earlier of--
(aa) the first month beginning after January 31, 2021; or
(bb) the month following the first month during which work
hours of such employee are greater than 80 percent of work
hours of the base month amount.
(ii) Base month amount.--For purposes of clause (i), the
term ``base month amount'' means, with respect to an
individual and an employer of such individual, the greater
of--
(I) such individual's work hours in the month prior (or in
the case such individual had no work hours in the month prior
and had work hours in the 3 months prior, the last month with
work hours within the prior 3 months); and
(II) such individual's work hours during the period
beginning January 1, 2020 and ending January 31, 2020.
(13) Reports.--
(A) Interim report.--The Secretary of the Treasury and the
Secretary of Labor shall jointly submit an interim report to
the Committee on Education and Labor, the Committee on Ways
and Means, and the Committee on Energy and Commerce of the
House of Representatives and the Committee on Health,
Education, Labor, and Pensions and the Committee on Finance
of the Senate regarding the premium assistance provided under
this subsection that includes--
(i) the number of individuals provided such assistance as
of the date of the report; and
(ii) the total amount of expenditures incurred (with
administrative expenditures noted separately) in connection
with such assistance as of the date of the report.
(B) Final report.--As soon as practicable after the last
period of COBRA continuation coverage for which premium
assistance is provided under this section, the Secretary of
the Treasury and the Secretary of Labor shall jointly submit
a final report to each Committee referred to in subparagraph
(A) that includes--
(i) the number of individuals provided premium assistance
under this section;
(ii) the average dollar amount (monthly and annually) of
premium assistance provided to such individuals; and
(iii) the total amount of expenditures incurred (with
administrative expenditures noted separately) in connection
with premium assistance under this section.
(14) COBRA premium assistance.--
(A) In general.--Subchapter B of chapter 65 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
``(a) In General.--The person to whom premiums are payable
for continuation coverage under section 2(a)(1) of the Worker
Health Coverage Protection Act shall be allowed as a credit
against the tax imposed by section 3111(a), or so much of the
taxes imposed under section 3221(a) as are attributable to
the rate in effect under section 3111(a), for each calendar
quarter an amount equal to the premiums not paid by
assistance eligible individuals for such coverage by reason
of such section 2(a)(1) with respect to such calendar
quarter.
``(b) Person to Whom Premiums Are Payable.--For purposes of
subsection (a), except as otherwise provided by the
Secretary, the person to whom premiums are payable under such
continuation coverage shall be treated as being--
``(1) in the case of any group health plan which is a
multiemployer plan (as defined in section 3(37) of the
Employee Retirement Income Security Act of 1974), the plan,
[[Page S5873]]
``(2) in the case of any group health plan not described in
paragraph (1)--
``(A) which provides furlough continuation coverage
described in section 2(a)(1)(A)(ii) of the Worker Health
Coverage Protection Act or subject to the COBRA continuation
provisions contained in--
``(i) this title,
``(ii) the Employee Retirement Income Security Act of 1974,
``(iii) the Public Health Service Act, or
``(iv) title 5, United States Code, or
``(B) under which some or all of the coverage is not
provided by insurance,
the employer maintaining the plan, and
``(3) in the case of any group health plan not described in
paragraph (1) or (2), the insurer providing the coverage
under the group health plan.
``(c) Limitations and Refundability.--
``(1) Credit limited to certain employment taxes.--The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the tax imposed by section 3111(a),
or so much of the taxes imposed under section 3221(a) as are
attributable to the rate in effect under section 3111(a), for
such calendar quarter (reduced by any credits allowed under
subsections (e) and (f) of section 3111, sections 7001 and
7003 of the Families First Coronavirus Response Act, section
2301 of the CARES Act, and sections 20204 and 20212 of the
COVID-19 Tax Relief Act of 2020 for such quarter) on the
wages paid with respect to the employment of all employees of
the employer.
``(2) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (1)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Credit may be advanced.--In anticipation of the
credit, including the refundable portion under subparagraph
(A), the credit may be advanced, according to forms and
instructions provided by the Secretary, up to an amount
calculated under subsection (a) through the end of the most
recent payroll period in the quarter.
``(C) Treatment of deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit
of the tax imposed by section 3111(a), or so much of the
taxes imposed under section 3221(a) as are attributable to
the rate in effect under section 3111(a), if the Secretary
determines that such failure was due to the anticipation of
the credit allowed under this section.
``(D) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, any amounts due to an
employer under this paragraph shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
``(3) Limitation on reimbursement for furloughed
employees.--In the case of an individual who for any month is
an assistance eligible individual described in section
2(a)(3)(B) of the Worker Health Coverage Protection Act with
respect to any coverage, the credit determined with respect
to such individual under subsection (a) for any such month
ending during a calendar quarter shall not exceed the amount
of premium the individual would have paid for a full month of
such coverage for the month preceding the first month for
which an individual is such an assistance eligible
individual.
``(d) Governmental Entities.--For purposes of this section,
the term `person' includes any governmental entity or Indian
tribal government (as defined in section 139E(c)(1)).
``(e) Denial of Double Benefit.--For purposes of chapter 1,
the gross income of any person allowed a credit under this
section shall be increased for the taxable year which
includes the last day of any calendar quarter with respect to
which such credit is allowed by the amount of such credit. No
amount for which a credit is allowed under this section shall
be taken into account as qualified wages under section 2301
of the CARES Act or as qualified health plan expenses under
section 7001(d) or 7003(d) of the Families First Coronavirus
Response Act.
``(f) Reporting.--Each person entitled to reimbursement
under subsection (a) for any period shall submit such reports
(at such time and in such manner) as the Secretary may
require, including--
``(1) an attestation of involuntary termination of
employment, reduction of hours, or furloughing, for each
assistance eligible individual on the basis of whose
termination, reduction of hours, or furloughing entitlement
to reimbursement is claimed under subsection (a),
``(2) a report of the amount of payroll taxes offset under
subsection (a) for the reporting period, and
``(3) a report containing the TINs of all covered
employees, the amount of subsidy reimbursed with respect to
each employee, and a designation with respect to each
employee as to whether the subsidy reimbursement is for
coverage of 1 individual or 2 or more individuals.
``(g) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out this section, including--
``(1) the requirement to report information or the
establishment of other methods for verifying the correct
amounts of reimbursements under this section,
``(2) the application of this section to group health plans
that are multiemployer plans (as defined in section 3(37) of
the Employee Retirement Income Security Act of 1974),
``(3) to allow the advance payment of the credit determined
under subsection (a), subject to the limitations provided in
this section, based on such information as the Secretary
shall require,
``(4) to provide for the reconciliation of such advance
payment with the amount of the credit at the time of filing
the return of tax for the applicable quarter or taxable year,
and
``(5) with respect to the application of the credit to
third party payors (including professional employer
organizations, certified professional employer organizations,
or agents under section 3504).''.
(B) Social security trust funds held harmless.--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 subparagraph).
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.
(C) Clerical amendment.--The table of sections for
subchapter B of chapter 65 of the Internal Revenue Code of
1986 is amended by adding at the end the following new item:
``Sec. 6432. Continuation coverage premium assistance.''.
(D) Effective date.--The amendments made by this paragraph
shall apply to premiums to which paragraph (1)(A) applies.
(E) Special rule in case of employee payment that is not
required under this section.--
(i) In general.--In the case of an assistance eligible
individual who pays, with respect any period of coverage to
which paragraph (1)(A) applies, the amount of the premium for
such coverage that the individual would have (but for this
Act) been required to pay, the person to whom such payment is
payable shall reimburse such individual for the amount of
such premium paid.
(ii) Credit of reimbursement.--A person to which clause (i)
applies shall be allowed a credit in the manner provided
under section 6432 of the Internal Revenue Code of 1986 for
any payment made to the employee under such clause.
(iii) Payment of credits.--Any person to which clause (i)
applies shall make the payment required under such clause to
the individual not later than 60 days after the date on which
such individual elects continuation coverage under paragraph
(1).
(15) Penalty for failure to notify health plan of cessation
of eligibility for premium assistance.--
(A) In general.--Part I of subchapter B of chapter 68 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new section:
``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF
CESSATION OF ELIGIBILITY FOR CONTINUATION
COVERAGE PREMIUM ASSISTANCE.
``(a) In General.--Except in the case of failure described
in subsection (b) or (c), any person required to notify a
group health plan under section 2(a)(2)(B) of the Worker
Health Coverage Protection Act who fails to make such a
notification at such time and in such manner as the Secretary
of Labor may require shall pay a penalty of $250.
``(b) Intentional Failure.--In the case of any such failure
that is fraudulent, such person shall pay a penalty equal to
the greater of--
``(1) $250, or
``(2) 110 percent of the premium assistance provided under
section 2(a)(1)(A) of such Act after termination of
eligibility under such section.
``(c) Reasonable Cause Exception.--No penalty shall be
imposed under this section with respect to any failure if it
is shown that such failure is due to reasonable cause and not
to willful neglect.''.
(B) Clerical amendment.--The table of sections of part I of
subchapter B of chapter 68 of such Code is amended by adding
at the end the following new item:
``Sec. 6720C. Penalty for failure to notify health plan of cessation of
eligibility for continuation coverage premium
assistance.''.
(16) Coordination with hctc.--
(A) In general.--Section 35(g)(9) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(9) Continuation coverage premium assistance.--In the
case of an assistance eligible individual who receives
premium assistance for continuation coverage under section
2(a)(1) of the Worker Health Coverage Protection Act for any
month during the taxable year, such individual shall not be
treated as an eligible individual, a certified individual, or
a qualifying family member for purposes of this section or
section 7527 with respect to such month.''.
(B) Effective date.--The amendment made by subparagraph (A)
shall apply to taxable years ending after the date of the
enactment of this Act.
(17) Exclusion of continuation coverage premium assistance
from gross income.--
(A) In general.--Part III of subchapter B of chapter 1 of
the Internal Revenue Code of
[[Page S5874]]
1986 is amended by inserting after section 139H the following
new section:
``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
``In the case of an assistance eligible individual (as
defined in subsection (a)(3) of section 2 of the Worker
Health Coverage Protection Act), gross income does not
include any premium assistance provided under subsection
(a)(1) of such section.''.
(B) 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. Continuation coverage premium assistance.''.
(C) Effective date.--The amendments made by this paragraph
shall apply to taxable years ending after the date of the
enactment of this Act.
(18) Deadlines with respect to notices.--Notwithstanding
section 518 of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1148) and section 7508A of the Internal
Revenue Code of 1986, the Secretary of Labor and the
Secretary of the Treasury, respectively, may not waive or
extend any deadline with respect to the provision of notices
described in paragraphs (7), (8), and (9).
(b) Rule of Construction.--In all matters of
interpretation, rules, and operational procedures, the
language of this section shall be interpreted broadly for the
benefit of workers and their families.
______
By Mrs. FEINSTEIN (for herself and Mr. Menendez):
S. 4718. A bill to amend title 18, United States Code, to make
fraudulent dealings in firearms and ammunition unlawful, and for other
purposes; to the Committee on the Judiciary.
Mrs. FEINSTEIN. Mr. President, I rise today to introduce legislation
to stop the fraudulent sales of guns online. While some technology
companies have banned selling of firearms and ammunition on their
websites, the problem persists.
For example, Facebook banned selling firearms. Nonetheless, between
last April and June, it reportedly still had to remove 1.3 million
pieces of content from its website that violated Facebook's terms of
service related to gun sales.
In order to circumvent the terms of service, sellers are using new
tactics, like misrepresenting guns as ``stickers,'' to get around these
restrictions.
An August 24, Wall Street Journal article explored how gun sellers
are specifically using this new tactic on Facebook's Marketplace.
According to the article, sellers are using ``a new tactic [that]
involves posts purporting to sell stickers, alongside images of gun
makers' logos.''
However, when contacted, these sellers admitted that they're actually
selling guns.
Even more troubling, the article said the recent ``boom'' in
Americans buying guns ``has been attributed to the new coronavirus
pandemic, civil unrest related to the killing of George Floyd and
efforts in some cities to defund the police.''
As a result, there has been a recent spike in failed background
checks.
Politico reported in July that: ``The number of people trying to buy
guns who can't legally own them has skyrocketed.''
For example, in February, the background check system blocked 9,700
sales.
In March, the system blocked 23,692 gun sales--more than double the
previous month and the previous March.
The bill I'm introducing today addresses this problem by making it
illegal for gun sellers to circumvent websites' terms of service as yet
another way to avoid a background check.
It would make it a Federal crime to sell guns on websites like
Facebook ``by means of false or fraudulent pretenses, representations
of promises.'' Doing so would be a felony with a maximum of five years
in prison and a $250,000 fine.
I also want to thank Senator Menendez for joining with me to
introduce this legislation.
His efforts to keep technology companies accountable for the
proliferation of firearms on their platforms has been vital in
addressing the problem.
Our bill today is part of a larger effort that needs to be taken to
stop the plague of gun violence hurting this country.
But I hope others will join us in this commonsense effort.
Thank you, Mr. President. I yield the floor.
______
By Ms. HIRONO (for herself, Mr. Booker, Mr. Blumenthal, Ms.
Klobuchar, Ms. Warren, and Mr. Reed):
S. 4732. A bill to conduct a study on the spread of COVID-19-related
disinformation and misinformation on the internet and social media
platforms, and for other purposes; to the Committee on Health,
Education, Labor, and Pensions.
Ms. HIRONO. Mr. President, I rise today to introduce the COVID-19
Disinformation Research and Reporting Act. I thank Representative
Jennifer Wexton for working with me on this important piece of
legislation, which will help shine a light on the ways social media and
other online platforms amplify and spread misinformation and
disinformation about the coronavirus pandemic to the detriment of
public health.
Representative Wexton was able to get the substance of this bill
included in the HEROES Act, a bill passed four months ago by the House
of Representatives to provide much needed relief to those suffering
from the coronavirus pandemic and accompanying economic downturn.
Because the Senate failed in its duty to pass the HEROES Act, I am
introducing the COVID-19 Disinformation Research and Reporting Act with
my colleagues--Senators Booker, Blumenthal, Klobuchar, Warren, and
Reed.
As I stand here today nearly 7 million Americans have been diagnosed
with COVID-19 and over 200,000 have died from the virus.
The numbers alone are staggering. But when you hear and read the
personal stories of individuals and families who are suffering, it is
truly tragic. It makes you mournful that for many of the individuals
who died, they died alone in the absence of their loved ones.
While many things contributed to this massive loss of life, I am here
to talk about one in particular: the insidious spread of coronavirus-
related misinformation and disinformation online. This ``infodemic''
has undercut the efforts of public health officials at every turn, and
threatens to prolong the virus's impact on the health of our people and
economy long after a safe and effective vaccine is available.
The online spread of misinformation about public health is nothing
new. Claims that the 2014 Ebola epidemic was a form of population
control spread across social media. Anti-vaccination groups have long
used Face book and YouTube to share junk science and recruit new
members.
However, social media platforms' response to coronavirus was supposed
to be different. Early in the pandemic, the major social media
platforms announced new measures to combat misinformation while making
sure users had access to accurate, authoritative information about the
virus. Facebook added a COVID-19 Information Center to the tops of
users' News Feeds and announced it would remove misinformation that
could contribute to imminent physical harm. Twitter verified accounts
that provided credible updates on the pandemic and committed to
removing false or misleading content that contradicted information from
health authorities. YouTube began directing users who searched for
COVID-related information to the WHO or other health authorities and
banned false information contradicting health authorities on treatment,
prevention, diagnosis, or transmission of COVID-19.
Unfortunately, these measures proved lacking and insufficient. The
conspiracy film Plandemic was viewed more than 8 million times across
social media platforms, and the sequel was viewed over 100,000 times on
YouTube during its first week alone. A study by advocacy group Avaaz
found that misinformation about vaccines and other health topics had
been viewed an estimated 3.8 billion times on Facebook in the past
year--four times more than factual, authoritative content from
institutions like the WHO and CDC. The study also found that only 16%
of previously fact-checked health misinformation on Facebook carried a
warning label.
Spend even a small amount of time on the internet or social media and
you will find rampant misinformation and conspiracy theories about
COVID-19. Some examples of these falsehoods include: Bill Gates created
the virus to use a vaccine as cover to implant microchips into
Americans. No, actually, Dr. Fauci created the coronavirus
[[Page S5875]]
to seize political power. You shouldn't wear a mask to protect against
the coronavirus, because wearing a mask actually weakens your immune
system. And do not worry if you catch the corona virus--you can treat
it by drinking bleach.
These claims might seem ridiculous, but they have real word
consequences. A study published in the American Journal of Tropical
Medicine and Hygiene found that 5,800 people had been hospitalized and
at least 800 people died in the first three months of this year alone
as a direct result of coronavirus-related misinformation. As recently
as August, the Georgia Department of Health and the Texas Poison
Control Center had to warn people not to drink bleach to treat COVID.
While more Americans regularly wear masks in public, a recent poll
found that 15% still do not. And, perhaps must troubling, polls suggest
that between 35% and 50% of the U.S. population will not get a COVID
vaccine when it is approved.
If we hope to get past the coronavirus and avoid similar public
health crises in the future, we must understand where misinformation
originates, how it spreads, and strategies to stop it.
This is exactly what the COVID-19 Disinformation Research and
Reporting Act will do. It directs the National Science Foundation to
partner with the National Academies of Sciences, Engineering, and
Medicine to conduct a study on the spread of COVID-19-related
disinformation and misinformation on the internet and social media
platforms. This study will provide critical information on the roles
disinformation and misinformation have played in the public response to
COVID-19; the sources of COVID-19-related disinformation and
misinformation and the ways it has influenced the public debate; the
role social media plays in the disseminating and promoting this
disinformation and misinformation; and potential strategies for
combatting misinformation and disinformation in the future.
This information will not stop the next pandemic from coming. And, it
will not force the next Administration to take it seriously and follow
the advice of doctors and scientists. But it can give us the knowledge
and tools necessary to avoid another infodemic and ensure the American
public receives accurate and authoritative information when it is most
needed.
I therefore encourage my colleagues to support the COVID-19
Disinformation Research and Reporting Act.
____________________