[Congressional Record Volume 167, Number 37 (Friday, February 26, 2021)]
[House]
[Pages H773-H853]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

[[Page H774]]

  


     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``American Rescue Plan Act of 
     2021''.

     SEC. 2. TABLE OF CONTENTS.

       The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.

                   TITLE I--COMMITTEE ON AGRICULTURE

                        Subtitle A--Agriculture

Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for 
              oversight of COVID--19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and 
              ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged 
              farmers, ranchers, forest land owners and operators, and 
              groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and 
              associated expenses..

                         Subtitle B--Nutrition

Sec. 1111. Supplemental nutrition assistance program.
Sec. 1112. Additional assistance for SNAP online purchasing and 
              technology improvements.
Sec. 1113. Additional funding for nutrition assistance programs.
Sec. 1114. Commodity supplemental food program.

               TITLE II--COMMITTEE ON EDUCATION AND LABOR

                     Subtitle A--Education Matters

                    Part 1--Department of Education

Sec. 2001. Elementary and secondary school emergency relief fund.
Sec. 2002. Higher education emergency relief fund.
Sec. 2003. Maintenance of effort and maintenance of equity.
Sec. 2004. Outlying areas.
Sec. 2005. Bureau of Indian Education.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of inspector general.
Sec. 2013. Modification of revenue requirements for proprietary 
              institutions of higher education.

                         Part 2--Miscellaneous

Sec. 2021. National endowment for the arts.
Sec. 2022. National endowment for the humanities.
Sec. 2023. Institute of museum and library services.
Sec. 2024.  COVID-19 response resources for the preservation and 
              maintenance of Native American languages.

                       Subtitle B--Labor Matters

Sec. 2101. Raising the Federal minimum wage.
Sec. 2102. Funding for Department of Labor Worker Protection 
              Activities.
Sec. 2103. Eligibility for workers' compensation benefits for Federal 
              employees diagnosed with COVID-19.
Sec. 2104. Compensation pursuant to the Longshore and Harbor Workers' 
              Compensation Act.

           Subtitle C--Human Services and Community Supports

Sec. 2202. Supporting older Americans and their families.
Sec. 2203. Child Care and Development Block Grant Program.
Sec. 2204. Child Care Stabilization.
Sec. 2205. Head Start.
Sec. 2206. Programs for survivors.
Sec. 2207. Child abuse prevention and treatment.
Sec. 2210. Corporation for National and Community Service and the 
              National Service Trust.

             Subtitle D--Child Nutrition & Related Programs

Sec. 2301. Improvements to WIC benefits.
Sec. 2302. WIC program modernization.
Sec. 2303. Meals and supplements reimbursements for individuals who 
              have not attained the age of 25.
Sec. 2304. Pandemic EBT program.

                Subtitle E--COBRA Continuation Coverage

Sec. 2401. Preserving health benefits for workers.

              TITLE III--COMMITTEE ON ENERGY AND COMMERCE

                       Subtitle A--Public Health

                  Chapter 1--Vaccines and Therapeutics

Sec. 3001. Funding for COVID-19 vaccine activities at the centers for 
              disease control and prevention.
Sec. 3002. Funding for vaccine confidence activities.
Sec. 3003. Funding for supply chain for COVID-19 vaccines, 
              therapeutics, and medical supplies.
Sec. 3004. Funding for COVID-19 vaccine, therapeutic, and device 
              activities at the Food and Drug Administration.

                           Chapter 2--Testing

Sec. 3011. Funding for COVID-19 testing, contact tracing, and 
              mitigation activities.
Sec. 3012. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 3013. Funding for global health.
Sec. 3014. Funding for data modernization and forecasting center.

                   Chapter 3--Public Health Workforce

Sec. 3021. Funding for public health workforce.
Sec. 3022. Funding for Medical Reserve Corps.

                  Chapter 4--Public Health Investments

Sec. 3031. Funding for community health centers and community care.
Sec. 3032. Funding for National Health Service Corps.
Sec. 3033. Funding for Nurse Corps.
Sec. 3034. Funding for teaching health centers that operate graduate 
              medical education.
Sec. 3035. Funding for family planning.
Sec. 3036. Funding for Office of Inspector General.

                        Chapter 5--Indian Health

Sec. 3041. Funding for Indian health.

          Chapter 6--Mental Health and Substance Use Disorder

Sec. 3051. Funding for block grants for community mental health 
              services.
Sec. 3052. Funding for block grants for prevention and treatment of 
              substance abuse.
Sec. 3053. Funding for mental and behavioral health training for health 
              care professionals, paraprofessionals, and public safety 
              officers.
Sec. 3054. Funding for education and awareness campaign encouraging 
              healthy work conditions and use of mental and behavioral 
              health services by health care professionals.
Sec. 3055. Funding for grants for health care providers to promote 
              mental and behavioral health among their health 
              professional workforce.
Sec. 3056. Funding for community-based funding for local substance use 
              disorder services.
Sec. 3057. Funding for community-based funding for local behavioral 
              health needs.
Sec. 3058. Funding for the National Child Traumatic Stress Network.
Sec. 3059. Funding for Project AWARE.
Sec. 3059A. Funding for youth suicide prevention.
Sec. 3059B. Funding for behavioral health workforce education and 
              training.

                   Chapter 7--Exchange Grant Program

Sec. 3061. Establishing a grant program for Exchange modernization.

                          Subtitle B--Medicaid

Sec. 3101. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under Medicaid.
Sec. 3102. Modifications to certain coverage under Medicaid for 
              pregnant and postpartum women.
Sec. 3103. State Option to Provide Qualifying Community-Based Mobile 
              Crisis Intervention Services.
Sec. 3104. Temporary increase in FMAP for medical assistance under 
              State Medicaid plans which begin to expend amounts for 
              certain mandatory individuals.
Sec. 3105. Extension of 100 percent Federal medical assistance 
              percentage to Urban Indian Health Organizations and 
              Native Hawaiian Health Care Systems.
Sec. 3106. Sunset of limit on maximum rebate amount for single source 
              drugs and innovator multiple source drugs.
Sec. 3107. Additional support for Medicaid home and community-based 
              services during the COVID-19 emergency.
Sec. 3108. Funding for State strike teams for resident and employee 
              safety in nursing facilities.
Sec. 3109. Special Rule for the Period of a Declared Public Health 
              Emergency Related to Coronavirus.

            Subtitle C--Children's Health Insurance Program

Sec. 3201. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under CHIP.
Sec. 3202. Modifications to certain coverage under CHIP for pregnant 
              and postpartum women.

                      Subtitle D--Other Provisions

   Chapter 1--Ensuring Environmental Health and Ratepayer Protection 
                          During the Pandemic

Sec. 3301. Funding for pollution and disparate impacts of the COVID-19 
              pandemic.
Sec. 3302. Funding for LIHEAP.
Sec. 3303. Funding for water assistance program.

 Chapter 2--Distance Learning and Consumer Protection During the COVID-
                              19 Pandemic

Sec. 3311. Funding for consumer product safety fund to protect 
              consumers from potentially dangerous products related to 
              COVID-19.
Sec. 3312. Funding for E-Rate support for emergency educational 
              connections and devices.

Chapter 3--Oversight of Department of Commerce Prevention and Response 
                              to COVID-19

Sec. 3321. Funding for Department of Commerce Inspector General.

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               TITLE IV--COMMITTEE ON FINANCIAL SERVICES

               Subtitle A--Defense Production Act of 1950

Sec. 4001. COVID-19 emergency medical supplies enhancement.

                     Subtitle B--Housing Provisions

Sec. 4101. Emergency rental assistance.
Sec. 4102. Emergency housing vouchers.
Sec. 4103. Emergency assistance for rural housing.
Sec. 4104. Housing assistance and supportive services programs for 
              Native Americans.
Sec. 4105. Housing counseling.
Sec. 4106. Homelessness assistance and supportive services program.
Sec. 4107. Homeowner Assistance Fund.
Sec. 4108. Relief measures for section 502 and 504 direct loan 
              borrowers.
Sec. 4109 Fair housing activities.

                   Subtitle C--Small Business (SSBCI)

Sec. 4201. State Small Business Credit Initiative.

                          Subtitle D--Airlines

Sec. 4301. Air Transportation Payroll Support Program Extension.

               TITLE V--COMMITTEE ON OVERSIGHT AND REFORM

     Subtitle A--Coronavirus State and Local Fiscal Recovery Funds

Sec. 5001. Coronavirus State and Local Fiscal Recovery Funds.

                       Subtitle B--Other Matters

Sec. 5111. Emergency Federal Employee Leave Fund.
Sec. 5112. Funding for the Government Accountability Office.
Sec. 5113. Pandemic Response Accountability Committee funding 
              availability.
Sec. 5114. Funding for the White House.

                 TITLE VI--COMMITTEE ON SMALL BUSINESS

Sec. 6001. Modifications to paycheck protection program.
Sec. 6002. Targeted EIDL advance.
Sec. 6003. Support for restaurants.
Sec. 6004. Community navigator pilot program.
Sec. 6005. Shuttered venue operators.
Sec. 6006. Direct appropriations.

       TITLE VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

             Subtitle A--Transportation and Infrastructure

Sec. 7001. Federal Emergency Management Agency appropriation.
Sec. 7002. Funeral assistance.
Sec. 7003. Economic adjustment assistance.
Sec. 7004. Great Lakes St. Lawrence Seaway Development Corporation 
              operations and maintenance.
Sec. 7005. Grants to the National Railroad Passenger Corporation.
Sec. 7006. Federal Transit Administration grants.
Sec. 7007. Relief for airports.
Sec. 7008. Emergency FAA Employee Leave Fund.

           Subtitle B--Aviation Manufacturing Jobs Protection

Sec. 7101. Definitions.
Sec. 7102. Payroll support program.

            Subtitle C--Continued Assistance to Rail Workers

Sec. 7201. Additional enhanced benefits under the Railroad Unemployment 
              Insurance Act.
Sec. 7202. Extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.
Sec. 7203. Extension of waiver of the 7-day waiting period for benefits 
              under the Railroad Unemployment Insurance Act.
Sec. 7204. Railroad Retirement Board and Office of the Inspector 
              General funding.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for state homes.
Sec. 8005. Funding for the Department of Veterans Affairs office of 
              inspector general.
Sec. 8006. Covid-19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans 
              during emergency relating to COVID-19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave 
              Fund.

                 TITLE IX--COMMITTEE ON WAYS AND MEANS

           Subtitle A--Crisis Support for Unemployed Workers

         Part 1--Extension of CARES Act Unemployment Provisions

Sec. 9011. Extension of pandemic unemployment assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental 
              entities and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of 
              compensable regular unemployment for States with no 
              waiting week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of Pandemic Emergency Unemployment Compensation.
Sec. 9017. Extension of temporary financing of short-time compensation 
              payments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation 
              agreements for States without programs in law.

           Part 2--Extension of FFCRA Unemployment Provisions

Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment 
              compensation.

Part 3--Department of Labor Funding for Timely, Accurate, and Equitable 
                                Payment

Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely 
              payment to eligible workers.

  Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

Sec. 9101. Emergency assistance to families through home visiting 
              programs.

       Subtitle C--Emergency Assistance to Children and Families

Sec. 9201. Pandemic Emergency Assistance.

            Subtitle D--Elder Justice and Support Guarantee

Sec. 9301. Additional funding for aging and disability services 
              programs.

Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

Sec. 9401. Providing for infection control support to skilled nursing 
              facilities through contracts with quality improvement 
              organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in 
              skilled nursing facilities.

           Subtitle F--Preserving Health Benefits for Workers

Sec. 9500. Preserving health benefits for workers.

                Subtitle G--Promoting Economic Security

              Part 1--2021 Recovery Rebates to Individuals

Sec. 9601. 2021 recovery rebates to individuals.

                        Part 2--Child Tax Credit

Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.

                    Part 3--Earned Income Tax Credit

Sec. 9621. Strengthening the earned income tax credit for individuals 
              with no qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case 
              of qualifying children who fail to meet certain 
              identification requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of 
              the United States.
Sec. 9626. Temporary special rule for determining earned income for 
              purposes of earned income tax credit.

                   Part 4--Dependent Care Assistance

Sec. 9631. Refundability and enhancement of child and dependent care 
              tax credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care 
              assistance.

             Part 5--Credits for Paid Sick and Family Leave

Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed 
              individuals.

                   Part 6--Employee Retention Credit

Sec. 9651. Extension of employee retention credit.

                       Part 7--Premium Tax Credit

Sec. 9661. Improving affordability by expanding premium assistance for 
              consumers.
Sec. 9662. Temporary modification of limitations on reconciliation of 
              tax credits for coverage under a qualified health plan 
              with advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals 
              receiving unemployment compensation during 2021.

                    Part 8--Miscellaneous Provisions

Sec. 9671. Repeal of election to allocate interest, etc. on worldwide 
              basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party 
              network transactions.

                          Subtitle H--Pensions

Sec. 9700. Temporary delay of designation of multiemployer plans as in 
              endangered, critical, or critical and declining status.
Sec. 9701. Temporary extension of the funding improvement and 
              rehabilitation periods for multiemployer pension plans in 
              critical and endangered status for 2020 or 2021.
Sec. 9702. Adjustments to funding standard account rules.
Sec. 9703. Special financial assistance program for financially 
              troubled multiemployer plans.

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Sec. 9704. Extended amortization for single employer plans.
Sec. 9705. Extension of pension funding stabilization percentages for 
              single employer plans.
Sec. 9706. Modification of special rules for minimum funding standards 
              for community newspaper plans.
Sec. 9707. Cost of living adjustment freeze.

                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

                     TITLE X--INTERNATIONAL AFFAIRS

Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development 
              operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.

                TITLE XI--COMMITTEE ON NATURAL RESOURCES

Sec. 1101. Indian Affairs.
Sec. 1102. United States Fish and Wildlife Service.

         TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY

Sec. 12001. National Institute of Standards and Technology.
Sec. 12002. National Science Foundation.

                   TITLE I--COMMITTEE ON AGRICULTURE

                        Subtitle A--Agriculture

     SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC 
                   RESPONSE.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $4,000,000,000, to 
     remain available until expended, to carry out this section.
       (b) Use of Funds.--The Secretary of Agriculture shall use 
     the amounts made available pursuant to subsection (a)--
       (1) to purchase food and agricultural commodities;
       (2) to purchase and distribute agricultural commodities 
     (including fresh produce, dairy, eggs, and meat) to 
     individuals in need, including through delivery to nonprofit 
     organizations and through restaurants and other food related 
     entities, as determined by the Secretary, that may receive, 
     store, process, and distribute food items;
       (3) to make grants and loans for small or midsized food 
     processors or distributors, farmers markets, producers, or 
     other organizations to respond to COVID-19, including for 
     measures to protect workers against COVID-19; and
       (4) to make loans and grants and provide other assistance 
     to maintain and improve food and agricultural supply chain 
     resiliency.
       (c) Animal Health.--
       (1) COVID-19 animal surveillance.--The Secretary of 
     Agriculture shall conduct monitoring and surveillance of 
     susceptible animals for incidence of SARS-CoV-2.
       (2) Guidance.--Activities conducted under paragraph (1) 
     shall be consistent with guidance provided by the World 
     Organisation for Animal Health.
       (3) Funding.--Out of the amounts made available under 
     subsection (a), the Secretary shall use $300,000,000 to carry 
     out this subsection.
       (d) Overtime Fees.--
       (1) Small establishment; very small establishment 
     definitions.--The terms ``small establishment'' and ``very 
     small establishment'' have the meaning given those terms in 
     the final rule entitled ``Pathogen Reduction; Hazard Analysis 
     and Critical Control Point (HACCP) Systems'' published in the 
     Federal Register on July 25, 1996 (61 Fed. Reg. 38806).
       (2) Overtime inspection cost reduction.--Notwithstanding 
     section 10703 of the Farm Security and Rural Investment Act 
     of 2002 (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 
     695), section 25 of the Poultry Products Inspection Act (21 
     U.S.C. 468), and section 24 of the Egg Products Inspection 
     Act (21 U.S.C. 1053), and any regulations promulgated by the 
     Department of Agriculture implementing such provisions of law 
     and subject to the availability of funds under paragraph (3), 
     the Secretary of Agriculture shall reduce the amount of 
     overtime inspection costs borne by federally-inspected small 
     establishments and very small establishments engaged in meat, 
     poultry, or egg products processing and subject to the 
     requirements of the Federal Meat Inspection Act (21 U.S.C. 
     601 et seq.), the Poultry Products Inspection Act (21 U.S.C. 
     451 et seq.), or the Egg Products Inspection Act (21 U.S.C. 
     1031 et seq.), for inspection activities carried out during 
     the period of fiscal years 2021 through 2030.
       (3) Funding.--Out of the amounts made available under 
     subsection (a), the Secretary shall use $100,000,000 to carry 
     out this subsection.

     SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL 
                   HEALTH CARE.

       (a) Grants.--The Secretary of Agriculture (in this section 
     referred to as the ``Secretary'') shall use the funds made 
     available by this section to establish an emergency pilot 
     program for rural development not later than 150 days after 
     the date of enactment of this Act to provide grants to 
     eligible applicants (as defined in section 3570.61(a) of 
     title 7, Code of Federal Regulations) to be awarded by the 
     Secretary based on rural development needs related to the 
     COVID-19 pandemic.
       (b) Uses.--An eligible applicant to whom a grant is awarded 
     under this section may use the grant funds for costs, 
     including those incurred prior to the issuance of the grant, 
     as determined by the Secretary, of facilities which primarily 
     serve rural areas (as defined in section 343(a)(13)(C) of the 
     Consolidated Farm and Rural Development Act (7 U.S.C. 
     1991(a)(13)(C)), which are located in a rural area, the 
     median household income of the population to be served by 
     which is less than the greater of the poverty line or the 
     applicable percentage (determined under section 3570.63(b) of 
     title 7, Code of Federal Regulations) of the State 
     nonmetropolitan median household income, and for which the 
     performance of any construction work completed with grant 
     funds shall meet the condition set forth in section 9003(f) 
     of the Farm Security and Rural Investment Act of 2002 (7 
     U.S.C. 8103(f)), to--
       (1) increase capacity for vaccine distribution;
       (2) provide medical supplies to increase medical surge 
     capacity;
       (3) reimburse for revenue lost during the COVID-19 
     pandemic, including revenue losses incurred prior to the 
     awarding of the grant;
       (4) increase telehealth capabilities, including underlying 
     health care information systems;
       (5) construct temporary or permanent structures to provide 
     health care services, including vaccine administration or 
     testing;
       (6) support staffing needs for vaccine administration or 
     testing; and
       (7) engage in any other efforts to support rural 
     development determined to be critical to address the COVID-19 
     pandemic, including nutritional assistance to vulnerable 
     individuals, as approved by the Secretary.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain available until September 30, 2023, 
     to carry out this section, of which not more than 3 percent 
     may be used by the Secretary for administrative purposes and 
     not more than 2 percent may be used by the Secretary for 
     technical assistance as defined in section 306(a)(26) of the 
     Consolidated Farm and Rural Development Act (7 U.S.C. 
     1926(a)(26)).

     SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.

       In addition to amounts otherwise available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $47,500,000, to remain 
     available until expended, for necessary administrative 
     expenses associated with carrying out this subtitle.

     SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL 
                   FOR OVERSIGHT OF COVID--19-RELATED PROGRAMS.

       In addition to amounts otherwise made available, there is 
     appropriated to the Office of the Inspector General of the 
     Department of Agriculture for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $2,500,000, 
     to remain available until September 30, 2022, for audits, 
     investigations, and other oversight activities of projects 
     and activities carried out with funds made available to the 
     Department of Agriculture related to the COVID-19 pandemic.

     SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED 
                   FARMERS AND RANCHERS.

       (a) Payments.--
       (1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of amounts in the Treasury not otherwise 
     appropriated, such sums as may be necessary, to remain 
     available until expended, for the cost of loan modifications 
     and payments under this section.
       (2) Payments.--The Secretary shall provide a payment in an 
     amount equal to 120 percent of the outstanding indebtedness 
     of each socially disadvantaged farmer or rancher as of 
     January 1, 2021, to pay off the loan directly or to the 
     socially disadvantaged farmer or rancher (or a combination of 
     both), on each--
       (A) direct farm loan made by the Secretary to the socially 
     disadvantaged farmer or rancher; and
       (B) farm loan guaranteed by the Secretary the borrower of 
     which is the socially disadvantaged farmer or rancher.
       (b) Definitions.--In this section:
       (1) Farm loan.--The term ``farm loan'' means--
       (A) a loan administered by the Farm Service Agency under 
     subtitle A, B, or C of the Consolidated Farm and Rural 
     Development Act (7 U.S.C. 1922 et seq.); and
       (B) a Commodity Credit Corporation Farm Storage Facility 
     Loan.
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.
       (3) Socially disadvantaged farmer or rancher.--The term 
     ``socially disadvantaged farmer or rancher'' has the meaning 
     given the term in section 2501(a) of the Food, Agriculture, 
     Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).

     SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY 
                   DISADVANTAGED FARMERS, RANCHERS, FOREST LAND 
                   OWNERS AND OPERATORS, AND GROUPS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $1,010,000,000, to 
     remain available until expended, to carry out this section.
       (b) Assistance.--The Secretary of Agriculture shall use the 
     amounts made available pursuant to subsection (a)--
       (1) to provide outreach, mediation, financial training, 
     capacity building training, cooperative development training 
     and support, and other technical assistance on issues 
     concerning food, agriculture, agricultural credit, 
     agricultural extension, rural development, or nutrition to 
     socially disadvantaged farmers, ranchers, or forest 
     landowners, or other members of socially disadvantaged 
     groups;
       (2) to provide grants and loans to improve land access for 
     socially disadvantaged farmers, ranchers, or forest 
     landowners, including issues related to heirs' property in a 
     manner as determined by the Secretary;

[[Page H777]]

       (3) to support the development of agricultural credit 
     institutions that are designed to serve socially 
     disadvantaged groups, including other financing institutions 
     funded by the Farm Credit System;
       (4) to support the activities of one or more equity 
     commissions that will address racial equity issues within the 
     Department of Agriculture and its programs;
       (5) to support the development of one or more legal centers 
     focused on agricultural legal issues of socially 
     disadvantaged farmers, ranchers, or forest landowners or 
     other members of socially disadvantaged groups;
       (6) to support and supplement agricultural research, 
     education, and extension, as well as scholarships and 
     programs that provide internships and pathways to Federal 
     employment, at--
       (A) colleges or universities eligible to receive funds 
     under the Act of August 30, 1890 (commonly known as the 
     ``Second Morrill Act'') (7 U.S.C. 321 et seq.), including 
     Tuskegee University;
       (B) 1994 Institutions (as defined in section 532 of the 
     Equity in Educational Land-Grant Status Act of 1994 (7 U.S.C. 
     301 note; Public Law 103-382));
       (C) Alaska Native serving institutions and Native Hawaiian 
     serving institutions eligible to receive grants under 
     subsections (a) and (b), respectively, of section 1419B of 
     the National Agricultural Research, Extension, and Teaching 
     Policy Act of 1977 (7 U.S.C. 3156);
       (D) Hispanic-serving institutions eligible to receive 
     grants under section 1455 of the National Agricultural 
     Research, Extension, and Teaching Policy Act of 1977 (7 
     U.S.C. 3241); and
       (E) the insular area institutions of higher education 
     located in the territories of the United States, as referred 
     to in section 1489 of the National Agricultural Research, 
     Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3361);
       (7) to provide assistance to socially disadvantaged 
     farmers, ranchers, or forest landowners that are former farm 
     loan borrowers that suffered related adverse actions or past 
     discrimination or bias in Department of Agriculture programs, 
     as determined by the Secretary; and
       (8) to establish pilot projects that focus on land 
     acquisition, financial planning, and credit by providing 
     technical and financial assistance related to agricultural 
     production or timber production on nonindustrial private 
     forest land to socially disadvantaged farmers, ranchers, or 
     forest landowners, or other members of socially disadvantaged 
     groups.
       (c) Definitions.--In this section:
       (1) Nonindustrial private forest land.--The term 
     ``nonindustrial private forest land'' has the meaning given 
     the term in section 1201(a)(18) of the Food Security Act of 
     1985 (16 U.S.C. 3801(a)(18)).
       (2) Socially disadvantaged farmer, rancher, or forest 
     landowner.--The term ``socially disadvantaged farmer, 
     rancher, or forest landowner'' means a farmer, rancher, or 
     owner or operator of nonindustrial private forest land who is 
     a member of a socially disadvantaged group.
       (3) Socially disadvantaged group.--The term ``socially 
     disadvantaged group'' has the meaning given the term in 
     section 2501(a) of the Food, Agriculture, Conservation, and 
     Trade Act of 1990 (7 U.S.C. 2279(a)).

     SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR 
                   COMMODITIES AND ASSOCIATED EXPENSES..

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $800,000,000, to remain 
     available until September 30, 2022, to use the Commodity 
     Credit Corporation to acquire and make available commodities 
     under section 406(b) of the Food for Peace Act (7 U.S.C. 
     1736(b)) and for expenses under such section.

                         Subtitle B--Nutrition

     SEC. 1111. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

       (a) Value of Benefits.--Section 702(a) of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) is 
     amended by striking ``June 30, 2021'' and inserting 
     ``September 30, 2021''.
       (b) Snap Administrative Expenses.--In addition to amounts 
     otherwise available, there is hereby appropriated for fiscal 
     year 2021, out of any amounts in the Treasury not otherwise 
     appropriated, $1,150,000,000, to remain available until 
     September 30, 2023, with amounts to be obligated for each of 
     fiscal years 2021, 2022, and 2023, for the costs of State 
     administrative expenses associated with carrying out this 
     section and administering the supplemental nutrition 
     assistance program established under the Food and Nutrition 
     Act of 2008 (7 U.S.C. 2011 et seq.), of which--
       (1) $15,000,000 shall be for necessary expenses of the 
     Secretary of Agriculture (in this section referred to as the 
     ``Secretary'') for management and oversight of the program; 
     and
       (2) $1,135,000,000 shall be for the Secretary to make 
     grants to each State agency for each of fiscal years 2021 
     through 2023 as follows:
       (A) 75 percent of the amounts available shall be allocated 
     to States based on the share of each State of households that 
     participate in the supplemental nutrition assistance program 
     as reported to the Department of Agriculture for the most 
     recent 12-month period for which data are available, adjusted 
     by the Secretary (as of the date of the enactment of this 
     Act) for participation in disaster programs under section 
     5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 
     2014(h)); and
       (B) 25 percent of the amounts available shall be allocated 
     to States based on the increase in the number of households 
     that participate in the supplemental nutrition assistance 
     program as reported to the Department of Agriculture over the 
     most recent 12-month period for which data are available, 
     adjusted by the Secretary (as of the date of the enactment of 
     this Act) for participation in disaster programs under 
     section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 
     2014(h)).

     SEC. 1112. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING 
                   AND TECHNOLOGY IMPROVEMENTS.

       (a) Funding.--In addition to amounts otherwise made 
     available, there is appropriated for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $25,000,000 to remain available through September 30, 2026, 
     to carry out this section.
       (b) Use of Funds.--The Secretary of Agriculture may use the 
     amounts made available pursuant to subsection (a)--
       (1) to make technological improvements to improve online 
     purchasing in the supplemental nutrition assistance program 
     established under the Food and Nutrition Act of 2008 (7 
     U.S.C. 2011 et seq.);
       (2) to modernize electronic benefit transfer technology;
       (3) to support the mobile technologies demonstration 
     projects and the use of mobile technologies authorized under 
     section 7(h)(14) of the Food and Nutrition Act of 2008 (7 
     U.S.C. 2016(h)(14)); and
       (4) to provide technical assistance to educate retailers on 
     the process and technical requirements for the online 
     acceptance of the supplemental nutrition assistance program 
     benefits, for mobile payments, and for electronic benefit 
     transfer modernization initiatives.

     SEC. 1113. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE 
                   PROGRAMS.

       Section 704 of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260) is amended--
       (1) by striking ``In addition'' and inserting the 
     following:
       ``(a) COVID-19 Response Funding.--In addition''; and
       (2) by adding at the end the following--
       ``(b) Additional Funding.--In addition to any other funds 
     made available, there is appropriated for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $1,000,000,000 to remain available until September 30, 2027, 
     for the Secretary of Agriculture to provide grants to the 
     Commonwealth of Northern Mariana Islands, Puerto Rico, and 
     American Samoa for nutrition assistance, of which $30,000,000 
     shall be available to provide grants to the Commonwealth of 
     Northern Mariana Islands for such assistance.''.

     SEC. 1114. COMMODITY SUPPLEMENTAL FOOD PROGRAM.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $37,000,000, to remain 
     available until September 30, 2022, for activities authorized 
     by section 4(a) of the Agriculture and Consumer Protection 
     Act of 1973 (7 U.S.C. 612c note).

               TITLE II--COMMITTEE ON EDUCATION AND LABOR

                     Subtitle A--Education Matters

                    PART 1--DEPARTMENT OF EDUCATION

     SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 
                   FUND.

       (a) In General.--In addition to amounts otherwise available 
     through the Education Stabilization Fund, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $128,554,800,000, to remain available through 
     September 30, 2023, to carry out this section.
       (b) Grants.--From funds provided under subsection (a), the 
     Secretary shall make grants to each State educational agency 
     in accordance with this section.
       (c) Allocations to States.--The amount of each grant under 
     subsection (b) shall be allocated by the Secretary to each 
     State in the same proportion as each State received under 
     part A of title I of the Elementary and Secondary Education 
     Act of 1965 in the most recent fiscal year.
       (d) Subgrants to Local Educational Agencies.--Each State 
     shall allocate not less than 90 percent of the grant funds 
     awarded to the State under this section as subgrants to local 
     educational agencies (including charter schools that are 
     local educational agencies) in the State in proportion to the 
     amount of funds such local educational agencies and charter 
     schools that are local educational agencies received under 
     part A of title I of the Elementary and Secondary Education 
     Act of 1965 in the most recent fiscal year.
       (e) Uses of Funds.--A local educational agency that 
     receives funds under this section--
       (1) shall reserve not less than 20 percent of such funds to 
     address learning loss through the implementation of evidence-
     based interventions, such as summer learning, extended day, 
     comprehensive afterschool programs, or extended school year 
     programs, and ensure that such interventions respond to 
     students' academic, social, and emotional needs and address 
     the disproportionate impact of the coronavirus on the student 
     subgroups described in section 1111(b)(2)(xi) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(xi)), students experiencing homelessness, and 
     children and youth in foster care; and
       (2) shall use the remaining funds for any of the following:
       (A) Any activity authorized by the Elementary and Secondary 
     Education Act of 1965.
       (B) Any activity authorized by the Individuals with 
     Disabilities Education Act.
       (C) Any activity authorized by the Adult Education and 
     Family Literacy Act.
       (D) Any activity authorized by the Carl D. Perkins Career 
     and Technical Education Act of 2006.

[[Page H778]]

       (E) Coordination of preparedness and response efforts of 
     local educational agencies with State, local, Tribal, and 
     territorial public health departments, and other relevant 
     agencies, to improve coordinated responses among such 
     entities to prevent, prepare for, and respond to coronavirus.
       (F) Providing principals and others school leaders with the 
     resources necessary to address the needs of their individual 
     schools.
       (G) Activities to address the unique needs of low-income 
     children or students, children with disabilities, English 
     learners, racial and ethnic minorities, students experiencing 
     homelessness, and foster care youth, including how outreach 
     and service delivery will meet the needs of each population.
       (H) Developing and implementing procedures and systems to 
     improve the preparedness and response efforts of local 
     educational agencies.
       (I) Training and professional development for staff of the 
     local educational agency on sanitation and minimizing the 
     spread of infectious diseases.
       (J) Purchasing supplies to sanitize and clean the 
     facilities of a local educational agency, including buildings 
     operated by such agency.
       (K) Planning for, coordinating, and implementing activities 
     during long-term closures, including providing meals to 
     eligible students, providing technology for online learning 
     to all students, providing guidance for carrying out 
     requirements under the IDEA and ensuring other educational 
     services can continue to be provided consistent with all 
     Federal, State, and local requirements.
       (L) Purchasing educational technology (including hardware, 
     software, and connectivity) for students who are served by 
     the local educational agency that aids in regular and 
     substantive educational interaction between students and 
     their classroom instructors, including low-income students 
     and children with disabilities, which may include assistive 
     technology or adaptive equipment.
       (M) Providing mental health services and supports.
       (N) Planning and implementing activities related to summer 
     learning and supplemental afterschool programs, including 
     providing classroom instruction or online learning during the 
     summer months and addressing the needs of low-income 
     students, children with disabilities, English learners, 
     migrant students, students experiencing homelessness, and 
     children in foster care.
       (O) Addressing learning loss among students, including low-
     income students, children with disabilities, English 
     learners, racial and ethnic minorities, students experiencing 
     homelessness, and children and youth in foster care, of the 
     local educational agency, including by--
       (i) administering and using high-quality assessments that 
     are valid and reliable, to accurately assess students' 
     academic progress and assist educators in meeting students' 
     academic needs, including through differentiating 
     instruction;
       (ii) implementing evidence-based activities to meet the 
     comprehensive needs of students;
       (iii) providing information and assistance to parents and 
     families on how they can effectively support students, 
     including in a distance learning environment; and
       (iv) tracking student attendance and improving student 
     engagement in distance education.
       (P) School facility repairs and improvements to enable 
     operation of schools to reduce risk of virus transmission and 
     exposure to environmental health hazards, and to support 
     student health needs.
       (Q) Inspection, testing, maintenance, repair, replacement, 
     and upgrade projects to improve the indoor air quality in 
     school facilities, including mechanical and non-mechanical 
     heating, ventilation, and air conditioning systems, 
     filtering, purification and other air cleaning, fans, control 
     systems, and window and door repair and replacement.
       (R) Developing strategies and implementing public health 
     protocols including, to the greatest extent practicable, 
     policies in line with guidance from the Centers for Disease 
     Control and Prevention for the reopening and operation of 
     school facilities to effectively maintain the health and 
     safety of students, educators, and other staff.
       (S) Other activities that are necessary to maintain the 
     operation of and continuity of services in local educational 
     agencies and continuing to employ existing staff of the local 
     educational agency.
       (f) State Funding.--With funds not otherwise allocated 
     under subsection (d), a State--
       (1) shall reserve not less than 5 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, 
     activities to address learning loss by supporting the 
     implementation of evidence-based interventions, such as 
     summer learning, extended day, comprehensive afterschool 
     programs, or extended school year programs, and ensure that 
     such interventions respond to students' academic, social, and 
     emotional needs and address the disproportionate impact of 
     the coronavirus on the student subgroups described in section 
     1111(b)(2)(xi) of the Elementary and Secondary Education Act 
     of 1965 (20 U.S.C. 6311(b)(2)(xi)), students experiencing 
     homelessness, and children and youth in foster care, 
     including by providing additional support to local 
     educational agencies to fully address such impacts; and
       (2) may reserve not more than one-half of 1 percent of the 
     total amount of grant funds awarded to the State under this 
     section for administrative costs and the remainder for 
     emergency needs as determined by the state educational agency 
     to address issues responding to coronavirus, which may be 
     addressed through the use of grants or contracts.
       (g) Equitable Services.--
       (1) In general.--In carrying out subsection (e)(1), a local 
     educational agency shall provide equitable services in the 
     same manner as provided under section 1117 of the Elementary 
     and Secondary Education Act of 1965 (20 U.S.C. 6320) to 
     students and teachers in non-public schools, as determined in 
     consultation with representatives of non-public schools, 
     except that the standards for a bypass (if needed because a 
     local educational agency is prohibited by law from providing 
     equitable services or has substantially failed or is 
     unwilling to provide equitable services) shall be solely 
     determined by the Secretary.
       (2) Public control of funds.--Control of funds provided 
     under subsection (e)(1), and title to materials, equipment, 
     and property purchased with such funds, shall be in a public 
     agency, and a public agency shall administer such funds, 
     materials, equipment, and property and shall provide such 
     services (or may contract for the provision of such services 
     with a public or private entity).
       (h) Report.--A State receiving funds under this section 
     shall submit a report to the Secretary, not later than 6 
     months after receiving funding provided in this section, and 
     every 6 months thereafter until such funds are obligated, 
     that provides a detailed accounting of the use of funds 
     provided under this section, including by identifying the 
     specific amounts used to carry out subsections (e)(1) and 
     (f)(1) and a description of the specific activities carried 
     out under such subsections.
       (i) Reallocation.--A State shall return to the Secretary 
     any funds received under this section that the State does not 
     award within 1 year of receiving such funds and the Secretary 
     shall reallocate such funds to the remaining States in 
     accordance with subsection (c).
       (j) ESEA Terms.--The terms ``child'', ``children with 
     disabilities'', ``distance education'', ``elementary 
     school'', ``English learner'', ``evidence-based'', ``extended 
     learning time'', ``secondary school'', ``local educational 
     agency'', ``parent'', ``school leader'', ``Secretary'', 
     ``State'', ``state educational agency'', and ``technology'' 
     have the meanings given those terms in section 8101 of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7801).

     SEC. 2002. HIGHER EDUCATION EMERGENCY RELIEF FUND.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $39,584,570,000, to remain available through 
     September 30, 2023, for making allocations to institutions of 
     higher education in accordance with the same terms and 
     conditions of section 314 of Coronavirus Response and Relief 
     Supplemental Appropriations Act, 2021 (division M of Public 
     Law 116-260), except that--
       (1) subsection (a)(1) of such section 314 shall be applied 
     by substituting ``91 percent'' for ``89 percent'';
       (2) subsection (a)(2) of such section 314 shall be 
     applied--
       (A) in the matter preceding subparagraph (A), by 
     substituting ``under the heading `Higher Education' in the 
     Department of Education Appropriations Act, 2020'' for ``in 
     the Further Consolidated Appropriations Act, 2020 (Public Law 
     116-94)''; and
       (B) in subparagraph (B), by substituting ``under the 
     heading `Higher Education' in the Department of Education 
     Appropriations Act, 2020'' for ``in the Further Consolidated 
     Appropriations Act, 2020 (Public Law 116-94)'';
       (3) an institution that receives an allocation apportioned 
     in accordance with clause (iii) of subsection (a)(2)(A) of 
     such section 314 that has a total endowment size of less than 
     $1,000,000 (including an institution that does not have an 
     endowment) shall be treated by the Secretary as having a 
     total endowment size of $1,000,000 for the purposes of such 
     clause (iii);
       (4) subsection (a)(4) of such section 314 shall be applied 
     by substituting ``1 percent'' for ``3 percent'';
       (5) except as provided in paragraphs (7) and (9) of 
     subsection (d) of such section 314, an institution shall use 
     a portion of funds received under this section to--
       (A) implement evidence-based practices to monitor and 
     suppress coronavirus in accordance with public health 
     guidelines; and
       (B) conduct direct outreach to financial aid applicants 
     about the opportunity to receive a financial aid adjustment 
     due to the recent unemployment of a family member or 
     independent student, or other circumstances, described in 
     section 479A of the Higher Education Act of 1965 (20 U.S.C. 
     1087tt);
       (6) the following shall not apply to funds provided or 
     received in accordance with this section--
       (A) subsection (b) of such section 314;
       (B) paragraph (2) of subsection (c) of such section 314;
       (C) paragraphs (1), (2), (4), (5), (6), and (8) of 
     subsection (d) of such section 314;
       (D) subsections (e) and (f) of such section 314; and
       (E) section 316 of the Coronavirus Response and Relief 
     Supplemental Appropriations Act, 2021 (division M of Public 
     Law 116-260); and
       (7) an institution that receives an allocation under this 
     section apportioned in accordance with subparagraphs (A) 
     through (D) of subsection (a)(1) of such section 314 shall 
     use not less than 50 percent of such allocation to provide 
     emergency financial aid grants to students in accordance with 
     subsection (c)(3) of such section 314.

     SEC. 2003. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.

       (a) State Maintenance of Effort.--
       (1) In general.--As a condition of receiving funds under 
     section 2001, a State shall maintain support for elementary 
     and secondary education, and for higher education (which 
     shall

[[Page H779]]

     include State funding to institutions of higher education and 
     State need-based financial aid, and shall not include support 
     for capital projects or for research and development or 
     tuition and fees paid by students), in each of fiscal years 
     2022 and 2023 at least at the proportional levels of such 
     State's support for elementary and secondary education and 
     for higher education relative to such State's overall 
     spending, averaged over fiscal years 2017, 2018, and 2019.
       (2) Waiver.--For the purpose of relieving fiscal burdens 
     incurred by States in preventing, preparing for, and 
     responding to the coronavirus, the Secretary of Education may 
     waive any maintenance of effort requirements associated with 
     the Education Stabilization Fund.
       (b) State Maintenance of Equity.--
       (1) High-poverty local educational agencies.--As a 
     condition of receiving funds under section 2001, a State 
     educational agency shall not, in fiscal year 2022 or 2023, 
     reduce State funding (calculated on a per-pupil basis) for 
     any high-poverty local educational agency in the State by an 
     amount that exceeds the overall per-pupil reduction in State 
     funds, if any, across all local educational agencies in such 
     State in such fiscal year.
       (2) Local educational agencies with highest share of 
     economically disadvantaged student.--Notwithstanding 
     paragraph (1), as a condition of receiving funds under 
     section 2001, a State educational agency shall not, in fiscal 
     year 2022 or 2023, reduce State funding for any local 
     educational agency that is part of the 20 percent of local 
     educational agencies in the State with the highest percentage 
     of economically disadvantaged students (based on the 
     percentages of economically disadvantaged students served by 
     all local educational agencies in the State on the basis of 
     the most recent satisfactory data available from the 
     Department of Commerce (or, for local educational agencies 
     for which no such data is available, such other data as the 
     Secretary of Education determines is satisfactory)) below the 
     level of funding provided to such local educational agencies 
     in fiscal year 2019.
       (c) Local Educational Agency Maintenance of Equity for 
     High-poverty Schools.--As a condition of receiving funds 
     under section 2001, a local educational agency shall not, in 
     fiscal year 2022 or 2023--
       (1) reduce per-pupil funding (from combined State and local 
     funding) for any high-poverty school served by such local 
     educational agency by an amount that exceeds--
       (A) the total reduction in local educational agency funding 
     (from combined State and local funding) for all schools 
     served by the local educational agency in such fiscal year 
     (if any); divided by
       (B) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year; or
       (2) reduce per-pupil, full-time equivalent staff in any 
     high-poverty school by an amount that exceeds--
       (A) the total reduction in full-time equivalent staff in 
     all schools served by such local educational agency in such 
     fiscal year (if any); divided by
       (B) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year.
       (d) Definitions.--In this section:
       (1) The term ``high-poverty local educational agency'' 
     means, with respect to a local educational agency in a State, 
     a local educational agency that serves a higher percentage of 
     economically disadvantaged students than the local 
     educational agency that serves the median percentage of 
     economically disadvantaged students, based on the percentages 
     of economically disadvantaged students served by all local 
     educational agencies in such State, on the basis of the most 
     recent satisfactory data available from the Department of 
     Commerce (or, for local educational agencies for which no 
     such data is available, such other data as the Secretary of 
     Education determines is satisfactory).
       (2) The term ``high-poverty school'' means, with respect to 
     a school served by a local educational agency, a school that 
     serves a higher percentage of economically disadvantaged 
     students (as determined by any measure of poverty, as 
     determined by the Secretary of Education), than the school 
     that serves the median percentage of economically 
     disadvantaged students based on the percentages of 
     economically disadvantaged students--
       (A) at all schools served by such local educational agency; 
     or
       (B) at all schools within each grade-span of such local 
     educational agency.
       (3) The term ``overall per-pupil reduction in State funds'' 
     means, with respect to a fiscal year--
       (A) the amount of any reduction in the total amount of 
     State funds provided to all local educational agencies in the 
     State in such fiscal year compared to the total amount of 
     such funds provided to all local educational agencies in the 
     State in the previous fiscal year; divided by
       (B) the aggregate number of children enrolled in all 
     schools served by all local educational agencies in the State 
     in the fiscal year for which the determination is being made.

     SEC. 2004. OUTLYING AREAS.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $850,000,000, to remain available through 
     September 30, 2023, for the Secretary of Education to 
     allocate awards to the outlying areas on the basis of their 
     respective needs, as determined by the Secretary, to be 
     allocated not more than 30 calendar days after the date of 
     enactment of this Act.

     SEC. 2005. BUREAU OF INDIAN EDUCATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Interior for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $850,000,000, to remain available until 
     expended, for the Secretary of the Interior for awards, which 
     awards shall be determined and funds for such awards 
     allocated by the Secretary of the Interior not more than 30 
     calendar days after the date of enactment of this Act, for 
     programs operated or funded by the Bureau of Indian 
     Education, for Bureau-funded schools (as defined in section 
     1141(3) of the Education Amendments of 1978 (25 U.S.C. 
     2021(3)), and for Tribal Colleges or Universities (as defined 
     in section 316(b)(3) of the Higher Education Act of 1965 (20 
     U.S.C. 1059c(b)(3))).

     SEC. 2006. GALLAUDET UNIVERSITY.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $19,250,000, to remain available through 
     September 30, 2023, for the Kendall Demonstration Elementary 
     School, the Model Secondary School for the Deaf, and 
     Gallaudet University to prevent, prepare for, and respond to 
     coronavirus, domestically or internationally, including to 
     defray expenses associated with coronavirus (including lost 
     revenue, reimbursement for expenses already incurred, 
     technology costs associated with a transition to distance 
     education, faculty and staff trainings, and payroll) and to 
     provide financial aid grants to students, which may be used 
     for any component of the student's cost of attendance.

     SEC. 2007. STUDENT AID ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $91,130,000, to remain available through 
     September 30, 2023, for Student Aid Administration within the 
     Department of Education to prevent, prepare for, and respond 
     to coronavirus including direct outreach to students and 
     borrowers about financial aid, economic impact payments, 
     means-tested benefits, unemployment assistance, and tax 
     benefits, for which the students and borrowers may be 
     eligible.

     SEC. 2008. HOWARD UNIVERSITY.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $35,000,000, to remain available through 
     September 30, 2023, for Howard University to prevent, prepare 
     for, and respond to coronavirus, including to defray expenses 
     associated with coronavirus (including lost revenue, 
     reimbursement for expenses already incurred, technology costs 
     associated with a transition to distance education, faculty 
     and staff trainings, and payroll) and to provide financial 
     aid grants to students, which may be used for any component 
     of the student's cost of attendance.

     SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $19,250,000, to remain available through 
     September 30, 2023, for the National Technical Institute for 
     the Deaf to prevent, prepare for, and respond to coronavirus, 
     including to defray expenses associated with coronavirus 
     (including lost revenue, reimbursement for expenses already 
     incurred, technology costs associated with a transition to 
     distance education, faculty and staff training, and payroll) 
     and to provide financial aid grants to students, which may be 
     used for any component of the student's cost of attendance.

     SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $100,000,000, to remain available through 
     September 30, 2023, for the Institute of Education Sciences 
     to carry out research related to addressing learning loss 
     caused by the coronavirus among the student subgroups 
     described in section 1111(b)(2)(xi) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(xi)) 
     and students experiencing homelessness and children and youth 
     in foster care, and to disseminate such findings to State 
     educational agencies and local educational agencies and other 
     appropriate entities.

     SEC. 2011. PROGRAM ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $15,000,000, to remain available through 
     September 30, 2024, for Program Administration within the 
     Department of Education to prevent, prepare for, and respond 
     to coronavirus, and for salaries and expenses necessary to 
     implement this part.

     SEC. 2012. OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $5,000,000, to remain available until expended, 
     for the Office of Inspector General of the Department of 
     Education, for salaries and expenses necessary for oversight, 
     investigations, and audits of programs, grants, and projects 
     funded under this part carried out by the Office of Inspector 
     General.

     SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR 
                   PROPRIETARY INSTITUTIONS OF HIGHER EDUCATION.

       (a) In General.--Section 487(a)(24) of the Higher Education 
     Act of 1965 (20 U.S.C. 1094(a)(24)) is amended by striking 
     ``funds provided under this title'' and inserting ``Federal

[[Page H780]]

     funds that are disbursed or delivered to or on behalf of a 
     student to be used to attend such institution (referred to in 
     this paragraph and subsection (d) as `Federal education 
     assistance funds')''.
       (b) Implementation of Non-federal Revenue Requirement.--
     Section 487(d) of the Higher Education Act of 1965 (20 U.S.C. 
     1094(d)) is amended--
       (1) in the subsection heading, by striking ``Non-title IV'' 
     and inserting ``Non-Federal''; and
       (2) in paragraph (1)(C), by striking ``funds for a program 
     under this title'' and inserting ``Federal education 
     assistance funds''.

                         PART 2--MISCELLANEOUS

     SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $135,000,000, to remain 
     available until expended, under the National Foundation on 
     the Arts and the Humanities Act of 1965, as follows:
       (1) Forty percent shall be for grants, and relevant 
     administrative expenses, to State arts agencies and regional 
     arts organizations that support organizations' programming 
     and general operating expenses to cover up to 100 percent of 
     the costs of the programs which the grants support, to 
     prevent, prepare for, respond to, and recover from the 
     coronavirus.
       (2) Sixty percent shall be for direct grants, and relevant 
     administrative expenses, that support organizations' 
     programming and general operating expenses to cover up to 100 
     percent of the costs of the programs which the grants 
     support, to prevent, prepare for, respond to, and recover 
     from the coronavirus.

     SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $135,000,000, to remain 
     available until expended, under the National Foundation on 
     the Arts and the Humanities Act of 1965, as follows:
       (1) Forty percent shall be for grants, and relevant 
     administrative expenses, to State humanities councils that 
     support humanities organizations' programming and general 
     operating expenses to cover up to 100 percent of the costs of 
     the programs which the grants support, to prevent, prepare 
     for, respond to, and recover from the coronavirus.
       (2) Sixty percent shall be for direct grants, and relevant 
     administrative expenses, that support humanities 
     organizations' programming and general operating expenses to 
     cover up to 100 percent of the costs of the programs which 
     the grants support, to prevent, prepare for, respond to, and 
     recover from the coronavirus.

     SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.

       In addition to amounts otherwise available, there is 
     appropriated to the Institute of Museum and Library Services 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $200,000,000, to remain available 
     until expended, for necessary expenses to carry out museum 
     and library services. The Director of the Institute of Museum 
     and Library Services shall award not less than 89 percent of 
     such funds to State library administrative agencies by 
     applying the formula in section 221(b) of the Museum and 
     Library Services Act, except that--
       (1) section 221(b)(3)(A) of such Act shall be applied by 
     substituting ``$2,000,000'' for ``$680,000'' and by 
     substituting ``$200,000'' for ``$60,000''; and
       (2) section 221(b)(3)(C) and subsections (b) and (c) of 
     section 223 of such Act shall not apply to funds provided 
     under this section.

     SEC. 2024. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION 
                   AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES.

       (a) Section 816 of the Native American Programs Act of 1974 
     (42 U.S.C. 2992d) is amended by adding at the end the 
     following:
       ``(f) In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $10,000,000 to remain 
     available until expended, to carry out section 803C(g) of 
     this Act.''.
       (b) Section 803C of the Native American Programs Act of 
     1974 (42 U.S.C. 2991b-3) is amended by adding at the end the 
     following:
       ``(g) Emergency Grants for Native American Language 
     Preservation and Maintenance.--Not later than 180 days after 
     the effective date of this subsection, the Secretary shall 
     award grants to entities eligible to receive assistance under 
     subsection (a) to ensure the survival and continuing vitality 
     of Native American languages during and after the public 
     health emergency declared by the Secretary pursuant to 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     with respect to the COVID-19 pandemic.''.

                       Subtitle B--Labor Matters

     SEC. 2101. RAISING THE FEDERAL MINIMUM WAGE.

       (a) Minimum Wage Increases.--
       (1) In general.--Section 6(a)(1) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 206(a)(1)) is amended to 
     read as follows:
       ``(1) except as otherwise provided in this section, not 
     less than--
       ``(A) $9.50 an hour, beginning on the effective date under 
     section 2101(e) of the American Rescue Plan Act of 2021;
       ``(B) $11.00 an hour, beginning 1 year after such effective 
     date;
       ``(C) $12.50 an hour, beginning 2 years after such 
     effective date;
       ``(D) $14.00 an hour, beginning 3 years after such 
     effective date;
       ``(E) $15.00 an hour, beginning 4 years after such 
     effective date; and
       ``(F) beginning on the date that is 5 years after such 
     effective date, and annually thereafter, the amount 
     determined by the Secretary under subsection (h);''.
       (2) Determination based on increase in the median hourly 
     wage of all employees.--Section 6 of the Fair Labor Standards 
     Act of 1938 (29 U.S.C. 206) is amended by adding at the end 
     the following:
       ``(h)(1) Not later than each date that is 90 days before a 
     new minimum wage determined under subsection (a)(1)(F) is to 
     take effect, the Secretary shall determine the minimum wage 
     to be in effect under this subsection for each period 
     described in subsection (a)(1)(F). The wage determined under 
     this subsection for a year shall be--
       ``(A) not less than the amount in effect under subsection 
     (a)(1) on the date of such determination;
       ``(B) increased from such amount by the annual percentage 
     increase, if any, in the median hourly wage of all employees 
     as determined by the Bureau of Labor Statistics; and
       ``(C) rounded up to the nearest multiple of $0.05.
       ``(2) In calculating the annual percentage increase in the 
     median hourly wage of all employees for purposes of paragraph 
     (1)(B), the Secretary, through the Bureau of Labor 
     Statistics, shall compile data on the hourly wages of all 
     employees to determine such a median hourly wage and compare 
     such median hourly wage for the most recent year for which 
     data are available with the median hourly wage determined for 
     the preceding year.''.
       (b) Tipped Employees.--
       (1) Base minimum wage for tipped employees and tips 
     retained by employees.--Section 3(m)(2)(A)(i) of the Fair 
     Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)(i)) is 
     amended to read as follows:
       ``(i) the cash wage paid such employee, which for purposes 
     of such determination shall be not less than--

       ``(I) for the 1-year period beginning on the effective date 
     under section 2101(e) of the American Rescue Plan Act of 
     2021, $4.95 an hour;
       ``(II) for each succeeding 1-year period until the hourly 
     wage under this clause equals the wage in effect under 
     section 6(a)(1) for such period, an hourly wage equal to the 
     amount determined under this clause for the preceding year, 
     increased by the lesser of--

       ``(aa) $2.00; or
       ``(bb) the amount necessary for the wage in effect under 
     this clause to equal the wage in effect under section 6(a)(1) 
     for such period, rounded up to the nearest multiple of $0.05; 
     and

       ``(III) for each succeeding 1-year period after all 
     increases are made pursuant to subclause (II), the minimum 
     wage in effect under section 6(a)(1); and''.

       (2) Scheduled repeal of separate minimum wage for tipped 
     employees.--
       (A) Tipped employees.--Section 3(m)(2)(A) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)), as amended by 
     paragraph (1), is further amended by striking the sentence 
     beginning with ``In determining the wage an employer is 
     required to pay a tipped employee,'' and all that follows 
     through ``of this subsection.'' and inserting ``The wage 
     required to be paid to a tipped employee shall be the wage 
     set forth in section 6(a)(1).''.
       (B) Effective date.--The amendments made by subparagraph 
     (A) shall take effect on the date that is 1 day after the 
     date on which the hourly wage under subclause (III) of 
     section 3(m)(2)(A)(i) of the Fair Labor Standards Act of 1938 
     (29 U.S.C. 203(m)(2)(A)(i)), as amended by paragraph (1), 
     takes effect.
       (3) Penalties.--Section 16 of the Fair Labor Standards Act 
     of 1938 (29 U.S.C. 216) is amended--
       (A) in the third sentence of subsection (b), by inserting 
     ``or used'' after ``kept''; and
       (B) in the second sentence of subsection (e)(2), by 
     inserting ``or used'' after ``kept''.
       (c) Newly Hired Employees Who Are Less Than 20 Years Old.--
       (1) In general.--Section 6(g)(1) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 206(g)(1)) is amended by 
     striking ``a wage which is not less than $4.25 an hour.'' and 
     inserting the following: ``a wage at a rate that is not less 
     than--
       ``(A) for the 1-year period beginning on the effective date 
     under section 2101(e) of the American Rescue Plan Act of 
     2021, $6.00 an hour;
       ``(B) for each succeeding 1-year period until the hourly 
     wage under this paragraph equals the wage in effect under 
     section 6(a)(1) for such period, an hourly wage equal to the 
     amount determined under this paragraph for the preceding 
     year, increased by the lesser of--
       ``(i) $1.75; or
       ``(ii) the amount necessary for the wage in effect under 
     this paragraph to equal the wage in effect under section 
     6(a)(1) for such period, rounded up to the nearest multiple 
     of $0.05; and
       ``(C) for each succeeding 1-year period after all increases 
     are made pursuant to subparagraph (B), the minimum wage in 
     effect under section 6(a)(1).''.
       (2) Scheduled repeal of separate minimum wage for newly 
     hired employees who are less than 20 years old.--
       (A) In general.--Section 6(g)(1) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 206(g)), as amended by 
     paragraph (1), shall be repealed.
       (B) Effective date.--The repeal made by subparagraph (A) 
     shall take effect on the date that is 1 day after the date on 
     which the hourly wage under subparagraph (C) of section 
     6(g)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 
     206(g)(1)), as amended by paragraph (1), takes effect.
       (d) Promoting Economic Self-sufficiency for Individuals 
     With Disabilities.--

[[Page H781]]

       (1) Prohibition on new special certificates.--
       (A) In general.--Section 14(c) of the Fair Labor Standards 
     Act of 1938 (29 U.S.C. 214(c)) is amended by adding at the 
     end the following:
       ``(6) Prohibition on new special certificates.--
     Notwithstanding paragraph (1), the Secretary shall not issue 
     a special certificate under this subsection to an employer 
     that was not issued a special certificate under this 
     subsection before the date of enactment of the American 
     Rescue Plan Act of 2021.''.
       (B) Effective date.--The amendment made by subparagraph (A) 
     shall take effect on the date of enactment of this Act.
       (2) Transition to fair wages for individuals with 
     disabilities.--Subparagraph (A) of section 14(c)(1) of the 
     Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)(1)) is 
     amended to read as follows:
       ``(A) at a rate that equals or exceeds, for each year, the 
     greater of--
       ``(i)(I) $5.00 an hour, beginning on the effective date 
     under section 2101(e) of the American Rescue Plan Act of 
     2021;
       ``(II) $7.50 an hour, beginning 1 year after such effective 
     date;
       ``(III) $10.00 an hour, beginning 2 years after such 
     effective date;
       ``(IV) $12.50 an hour, beginning 3 years after such 
     effective date;
       ``(V) $15.00 an hour, beginning 4 years after such 
     effective date; and
       ``(VI) the wage rate in effect under section 6(a)(1), 
     beginning 5 years after such effective date; or
       ``(ii) if applicable, the wage rate in effect on the day 
     before the date of enactment of the American Rescue Plan Act 
     of 2021 for the employment, under a special certificate 
     issued under this paragraph, of the individual for whom the 
     wage rate is being determined under this subparagraph,''.
       (3) Sunset.--Section 14(c) of the Fair Labor Standards Act 
     of 1938 (29 U.S.C. 214(c)) is further amended by adding at 
     the end the following:
       ``(7) Sunset.--Beginning on the day after the date on which 
     the wage rate described in paragraph (1)(A)(i)(VI) takes 
     effect, the authority to issue special certificates under 
     paragraph (1) shall expire, and no special certificates 
     issued under paragraph (1) shall have any legal effect.''.
       (e) General Effective Date.--Except as otherwise provided 
     in this section, or the amendments made by this section, this 
     section and the amendments made by this section shall take 
     effect on the first day of the third month that begins after 
     the date of the enactment of this Act.

     SEC. 2102. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION 
                   ACTIVITIES.

       (a) Appropriation.--In addition to amounts otherwise made 
     available, out of any funds in the Treasury not otherwise 
     appropriated, there are appropriated to the Secretary of 
     Labor for fiscal year 2021, $150,000,000, to remain available 
     until September 30, 2023, for the Wage and Hour Division, the 
     Office of Workers' Compensation Programs, the Office of the 
     Solicitor, the Mine Safety and Health Administration, and the 
     Occupational Safety and Health Administration to carry out 
     COVID-19 related worker protection activities, and for the 
     Office of Inspector General for oversight of the Secretary's 
     activities to prevent, prepare for, and respond to COVID-19.
       (b) Allocation of Amounts.--Amounts appropriated under 
     subsection (a) shall be allocated as follows:
       (1) Not less than $75,000,000 shall be for the Occupational 
     Safety and Health Administration, of which $10,000,000 shall 
     be for Susan Harwood training grants and not less than 
     $5,000,000 shall be for enforcement activities related to 
     COVID-19 at high risk workplaces including health care, meat 
     and poultry processing facilities, agricultural workplaces 
     and correctional facilities.
       (2) $12,500,000 shall be for the Office of Inspector 
     General.

     SEC. 2103. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR 
                   FEDERAL EMPLOYEES DIAGNOSED WITH COVID-19.

       (a) In General.--Subject to subsection (c), a covered 
     employee shall, with respect to any claim made by or on 
     behalf of the covered employee for benefits under subchapter 
     I of chapter 81 of title 5, United States Code, be deemed to 
     have an injury proximately caused by exposure to the novel 
     coronavirus arising out of the nature of the covered 
     employee's employment. Such covered employee, or a 
     beneficiary of such an employee, shall be entitled to such 
     benefits for such claim, including disability compensation, 
     medical services, and survivor benefits.
       (b) Definitions.--In this section, the following:
       (1) Covered employee.--
       (A) In general.--The term ``covered employee'' means an 
     individual--
       (i) who is an employee under section 8101(1) of title 5, 
     United States Code, employed in the Federal service at 
     anytime during the period beginning on January 27, 2020, and 
     ending on January 27, 2023;
       (ii) who is diagnosed with COVID-19 during such period; and
       (iii) who, during a covered exposure period prior to such 
     diagnosis, carries out duties that--

       (I) require contact with patients, members of the public, 
     or co-workers; or
       (II) include a risk of exposure to the novel coronavirus.

       (B) Teleworking exception.--The term ``covered employee'' 
     does not include any employee otherwise covered by 
     subparagraph (A) who is exclusively teleworking during a 
     covered exposure period, regardless of whether such 
     employment is full time or part time.
       (2) Covered exposure period.--The term ``covered exposure 
     period'' means, with respect to a diagnosis of COVID-19, the 
     period beginning on a date to be determined by the Secretary 
     of Labor.
       (3) Novel coronavirus.--The term ``novel coronavirus'' 
     means SARS-CoV-2 or another coronavirus declared to be a 
     pandemic by public health authorities.
       (c) Limitation.--
       (1) Determinations made on or before the date of 
     enactment.--This section shall not apply with respect to a 
     covered employee who is determined to be entitled to benefits 
     under subchapter I of chapter 81 of title 5, United States 
     Code, for a claim described in subsection (a) if such 
     determination is made on or before the date of enactment of 
     this Act.
       (2) Limitation on duration of benefits.--No funds are 
     authorized to be appropriated to pay, and no benefits may be 
     paid for, claims approved on the basis of subsection (a) 
     after September 30, 2030. No administrative costs related to 
     any such claim may be paid after such date.
       (d) Employees' Compensation Fund.--
       (1) In general.--The costs of benefits for claims approved 
     on the basis of subsection (a) shall not be included in the 
     annual statement of the cost of benefits and other payments 
     of an agency or instrumentality under section 8147(b) of 
     title 5, United States Code.
       (2) Fair share provision.--Costs of administration for 
     claims described in paragraph (1)--
       (A) may be paid from the Employees' Compensation Fund; and
       (B) shall not be subject to the fair share provision in 
     section 8147(c) of title 5, United States Code.

     SEC. 2104. COMPENSATION PURSUANT TO THE LONGSHORE AND HARBOR 
                   WORKERS' COMPENSATION ACT.

       (a) Claims Related to COVID-19.--
       (1) In general.--Subject to subsection (c), a covered 
     employee who receives a diagnosis or is subject to an order 
     described in paragraph (2)(B) and who provides notice of or 
     files a claim under section 12 or 13 of the Longshore and 
     Harbor Workers' Compensation Act (33 U.S.C. 912, 913), 
     respectively, relating to such diagnosis or order shall be 
     conclusively presumed to have an injury arising out of or in 
     the course of employment for the purpose of compensation 
     under the Longshore and Harbor Workers' Compensation Act.
       (2) Covered employee.--In this section, the term ``covered 
     employee'' means an individual who, at any time during the 
     period beginning January 27, 2020, and ending on January 27, 
     2023--
       (A) is an employee; and
       (B) is--
       (i) diagnosed with COVID-19; or
       (ii) ordered not to return to work by the employee's 
     employer or by a local, State, or Federal agency because of 
     exposure, or the risk of exposure, to 1 or more individuals 
     diagnosed with COVID-19 in the workplace.
       (3) Limitation.--This section shall not apply with respect 
     to a covered employee who--
       (A) provides notice or files a claim described in paragraph 
     (1) on or before the date of the enactment of this Act; and
       (B) is determined to be entitled to the compensation 
     described in paragraph (1) or awarded such compensation if 
     such determination or award is made on or before such date.
       (4) Denials on or before the date of enactment.--Paragraph 
     (1) shall apply with respect to a covered employee who is 
     determined not to be entitled to, or who is not awarded, 
     compensation described in paragraph (1) if such determination 
     or decision not to award such compensation is made on or 
     before the date of enactment of this Act.
       (5) Exclusion.-- The Secretary shall not consider any 
     compensation paid with respect to a notice or claim described 
     in subsection (a), including compensation for disability, 
     death benefits, funeral and burial expenses, and medical 
     expenses, in calculating the annual assessments under section 
     44(c)(2) of the Longshore and Harbor Workers' Compensation 
     Act (33 U.S.C. 944(c)(2)).
       (b) Reimbursement.--
       (1) In general.--
       (A) Entitlement.--Subject to subparagraph (B) and to the 
     availability of appropriations and limitation on payments 
     under subsection (c), an employer of a covered employee or 
     the employer's carrier shall be entitled to reimbursement for 
     any compensation paid with respect to a notice or claim 
     described in subsection (a), including disability benefits, 
     funeral and burial expenses, medical or other related costs 
     for treatment and care, and reasonable and necessary 
     allocated claims expenses.
       (B) Safety and health requirements.--To be entitled to 
     reimbursement under subparagraph (A)--
       (i) an employer shall be in compliance with all applicable 
     safety and health guidelines and standards that are related 
     to the prevention of occupational exposure to the novel 
     coronavirus that causes COVID-19, including such guidelines 
     and standards issued by the Occupational Safety and Health 
     Administration, State plans approved under section 18 of the 
     Occupational Safety and Health Act of 1970 (29 U.S.C. 667), 
     and the National Institute for Occupational Safety and 
     Health; and
       (ii) a carrier--

       (I) shall be a carrier for an employer that is in 
     compliance with clause (i); and
       (II) shall not adjust the experience rating or the annual 
     premium of the employer based upon the compensation paid by 
     the carrier with respect to a notice or claim described in 
     subparagraph (A).

       (2) Reimbursement procedures.--
       (A) In general.--Subject to subsection (c), to receive 
     reimbursement under paragraph (1)--
       (i) a claim for such reimbursement shall be submitted to 
     the Secretary of Labor--

       (I) not earlier than--

[[Page H782]]

       (aa) the date on which a compensation order (as described 
     in section 19(e) of the Longshore and Harbor Workers' 
     Compensation Act (33 U.S.C. 919(e))) is issued that fixes 
     entitlement to benefits; or
       (bb) the date on which--
       (AA) a payment is made under such Act;
       (BB) entitlement to benefits is established under such Act; 
     and
       (CC) the rate of compensation and period of payment is 
     relatively fixed and known; and

       (II) not later than one year after the final payment of 
     compensation to a covered employee pursuant to this section; 
     and

       (ii) an employer and the employer's carrier shall make, 
     keep, and preserve such records, make such reports, and 
     provide such information, as the Secretary of Labor 
     determines necessary or appropriate to carry out this 
     section.
       (B) Commutation of compensation installments.--The 
     Secretary may commute future compensation installments with 
     respect to a claim under this section.
       (c) Appropriations.--
       (1) In general.--A reimbursement under subsection (b) shall 
     be paid out of the Longshore COVID-19 Fund established in 
     section 45 of the Longshore and Harbor Workers' Compensation 
     Act (in this section, referred to as the ``Longshore COVID-19 
     Fund'').
       (2) Funds.--In addition to amounts otherwise available, 
     there are authorized to be appropriated, and there are 
     appropriated, out of any money in the Treasury not otherwise 
     appropriated, such sums as may be necessary for the period 
     beginning on the date of enactment of this Act and ending on 
     September 30, 2030, to the Longshore COVID-19 Fund for each 
     reimbursement paid out of such Fund under subsection (b).
       (3) Limitation.--With respect to a notice or claim for 
     benefits approved on the basis of subsection (a), no payments 
     may be made from the Longshore COVID-19 Fund or the special 
     fund established under section 44 of the Longshore and Harbor 
     Workers' Compensation Act (33 U.S.C. 944) after September 30, 
     2030, for benefits, reimbursements, or other expenditures 
     relating to such claim.
       (4) Final action.--The action of the Secretary in allowing 
     or denying any reimbursement under subsection (b) shall be 
     final and conclusive on all questions of law and fact.
       (d) Definitions.--In this section:
       (1) LHWCA terms.--The terms ``carrier'', ``compensation'', 
     ``employee'', and ``employer'' have the meanings given the 
     terms in section 2 of the Longshore and Harbor Workers' 
     Compensation Act (33 U.S.C. 902).
       (2) Novel coronavirus.--The term ``novel coronavirus'' 
     means SARS-CoV-2 or any other coronavirus declared to be a 
     pandemic by public health authorities.
       (e) Longshore COVID-19 Fund.--The Longshore and Harbor 
     Workers' Compensation Act (33 U.S.C. 901) is amended by 
     adding after section 44 the following:

     ``SEC. 45. LONGSHORE COVID-19 FUND.

       ``(a) In General.--There is established in the United 
     States Department of Labor the Longshore COVID-19 Fund (in 
     this section, referred to as the `Fund'), which consists of 
     sums that are appropriated to the Fund under section 
     2104(c)(2) of the American Rescue Act of 2021.
       ``(b) Expenditures.--Amounts in the Fund shall be available 
     for the reimbursement of an employer or the employer's 
     carrier for payment of compensation, death benefits, and 
     other benefits and expenses paid under this Act when 
     reimbursement is required under section 2104(b) of the 
     American Rescue Act of 2021, subject to any limitations in 
     such section.''.

           Subtitle C--Human Services and Community Supports

     SEC. 2202. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,444,000,000, to remain available until expended, to carry 
     out the Older Americans Act of 1965.
       (b) Allocation of Amounts.--Amounts made available by 
     subsection (a) shall be available as follows:
       (1) $750,000,000 shall be available to carry out part C of 
     title III of such Act.
       (2) $25,000,000 shall be available to carry out title VI of 
     such Act, including part C of such title.
       (3) $470,000,000 shall be available to carry out part B of 
     title III of such Act, including for--
       (A) supportive services of the types made available for 
     fiscal year 2020;
       (B) efforts related to COVID-19 vaccination outreach, 
     including education, communication, transportation, and other 
     activities to facilitate vaccination of older individuals; 
     and
       (C) prevention and mitigation activities related to COVID-
     19 focused on addressing extended social isolation among 
     older individuals, including activities for investments in 
     technological equipment and solutions or other strategies 
     aimed at alleviating negative health effects of social 
     isolation due to long-term stay-at-home recommendations for 
     older individuals for the duration of the COVID-19 public 
     health emergency;
       (4) $44,000,000 shall be available to carry out part D of 
     title III of such Act.
       (5) $145,000,000 shall be available to carry out part E of 
     title III of such Act.
       (6) $10,000,000 shall be available to carry out the long-
     term care ombudsman program under title VII of such Act.

     SEC. 2203. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.

       (a) Child Care and Development Block Grant Funding.--In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $14,990,000,000, to 
     remain available through September 30, 2021, to carry out the 
     program authorized under section 658C of the Child Care and 
     Development Block Grant Act of 1990 (42 U.S.C. 9858a) without 
     regard to requirements in sections 658E(c)(3)(E) or 658G of 
     such Act (42 U.S.C. 9858c(c)(3), 9858e). Payments made to 
     States, territories, Indian Tribes, and Tribal organizations 
     from funds made available under this subsection shall be 
     obligated in fiscal year 2021 or the succeeding 2 fiscal 
     years. States, territories, Indian Tribes, and Tribal 
     organizations are authorized to use such funds to provide 
     child care assistance to health care sector employees, 
     emergency responders, sanitation workers, and other workers 
     deemed essential during the response to coronavirus by public 
     officials, without regard to the income eligibility 
     requirements of section 658P(4) of the Child Care and 
     Development Block Grant Act (42 U.S.C. 9858n(4)).
       (b) Child Care Stabilization Funding.--In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any amounts in the Treasury not otherwise 
     appropriated, $23,975,000,000, to remain available through 
     September 30, 2021, for grants under section 2204 of this 
     subtitle. Such grants shall be allotted in accordance with 
     section 658O of the Child Care and Development Block Grant 
     Act of 1990 (42 U.S.C. 9858m), except that the requirements 
     in subparagraphs (C) and (E) of section 658E(c)(3) and in 
     section 658G of such Act (42 U.S.C. 9858c(c)(3), 9858e) shall 
     not apply.
       (c) Administrative Costs.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $35,000,000, to remain available through September 30, 2025, 
     for the costs of providing technical assistance and 
     conducting research and for the administrative costs to carry 
     out this section and section 2204 of this subtitle.

     SEC. 2204. CHILD CARE STABILIZATION.

       (a) Definitions.--In this section:
       (1) COVID-19 public health emergency.--The term ``COVID-19 
     public health emergency'' means the public health emergency 
     declared by the Secretary of Health and Human Services under 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     on January 31, 2020, with respect to COVID-19, including any 
     renewal of the declaration.
       (2) Eligible child care provider.--The term ``eligible 
     child care provider'' means an eligible child care provider 
     as defined in section 658P of the Child Care and Development 
     Block Grant Act of 1990 (42 U.S.C. 9858n) or a child care 
     provider that is licensed, regulated, or registered in the 
     State, territory, or Indian Tribe on the date of enactment of 
     this Act and meets applicable State and local health and 
     safety requirements.
       (b) Grants.--From the amounts appropriated to carry out 
     this section and under the authority of section 658O of the 
     Child Care and Development Block Grant Act of 1990 (42 U.S.C. 
     9858m) and this section, the Secretary shall award to each 
     lead agency a child care stabilization grant, without regard 
     to the requirements in subparagraphs (C) and (E) of section 
     658E(c)(3), and in section 658G, of the Child Care and 
     Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3), 
     9858e). Such grant shall be allotted in accordance with 
     section 658O of the Child Care and Development Block Grant 
     Act of 1990 (42 U.S.C. 9858m).
       (c) State Reservations and Subgrants.--
       (1) Reservation.--A lead agency for a State that receives a 
     child care stabilization grant pursuant to subsection (b) 
     shall reserve not more than 10 percent of such grant funds to 
     administer subgrants, provide technical assistance and 
     support for applying for and accessing the subgrant 
     opportunity, publicize the availability of the subgrants 
     carry out activities to increase the supply of child care, 
     and provide technical assistance to help child care providers 
     implement policies as described in paragraph (2)(D)(i).
       (2) Subgrants to qualified child care providers.--
       (A) In general.--The lead agency shall use the remainder of 
     the grant funds awarded pursuant to subsection (b) to make 
     subgrants to qualified child care providers described in 
     subparagraph (B), regardless of such a provider's previous 
     receipt of other Federal assistance, to support the stability 
     of the child care sector during and after the COVID-19 public 
     health emergency.
       (B) Qualified child care provider.--To be qualified to 
     receive a subgrant under this paragraph, a provider shall be 
     an eligible child care provider that on the date of 
     submission of an application for the subgrant, was either--
       (i) open and available to provide child care services; or
       (ii) closed due to public health, financial hardship, or 
     other reasons relating to the COVID-19 public health 
     emergency.
       (C) Subgrant amount.--The amount of such a subgrant to a 
     qualified child care provider shall be based on the 
     provider's stated current operating expenses, including costs 
     associated with providing or preparing to provide child care 
     services during the COVID-19 public health emergency, and to 
     the extent practicable, cover sufficient operating expenses 
     to ensure continuous operations for the intended period of 
     the subgrant.
       (D) Application.--The lead agency shall--
       (i) make available on the lead agency's website an 
     application for qualified child care providers that includes 
     certifications that, for the duration of the subgrant--

       (I) the provider applying will, when open and available to 
     provide child care services, implement policies in line with 
     guidance from the corresponding State, Tribal, and local 
     authorities, and in accordance with State, Tribal, and local 
     orders, and, to the greatest extent possible, implement 
     policies in line with guidance from the Centers for Disease 
     Control and Prevention;

[[Page H783]]

       (II) for each employee, the provider will pay not less than 
     the full compensation, including any benefits, that was 
     provided to the employee as of the date of submission of the 
     application for the subgrant (referred to in this subclause 
     as ``full compensation''), and will not take any action that 
     reduces the weekly amount of the employee's compensation 
     below the weekly amount of full compensation, or that reduces 
     the employee's rate of compensation below the rate of full 
     compensation, including the involuntary furloughing of any 
     employee employed on the date of submission of the 
     application for the subgrant; and
       (III) the provider will provide relief from copayments and 
     tuition payments for the families enrolled in the provider's 
     program, to the extent possible, and prioritize such relief 
     for families struggling to make either type of payment; and

       (ii) accept and process applications submitted under this 
     subparagraph on a rolling basis, and provide subgrant funds 
     in advance of provider expenditures, except as provided in 
     subsection (d)(2).
       (E) Obligation.--The lead agency shall notify the Secretary 
     if it is unable to obligate at least 50 percent of the funds 
     received pursuant to subsection (b) that are available for 
     subgrants described in this paragraph within 9 months of the 
     date of enactment of this Act.
       (d) Uses of Funds.--
       (1) In general.--A qualified child care provider that 
     receives funds through such a subgrant shall use the funds 
     for at least one of the following:
       (A) Personnel costs, including payroll and salaries or 
     similar compensation for an employee (including any sole 
     proprietor or independent contractor), employee benefits, 
     premium pay, or costs for employee recruitment and retention.
       (B) Rent (including rent under a lease agreement) or 
     payment on any mortgage obligation, utilities, facility 
     maintenance or improvements, or insurance.
       (C) Personal protective equipment, cleaning and 
     sanitization supplies and services, or training and 
     professional development related to health and safety 
     practices.
       (D) Purchases of or updates to equipment and supplies to 
     respond to the COVID-19 public health emergency.
       (E) Goods and services necessary to maintain or resume 
     child care services.
       (F) Mental health supports for children and employees.
       (2) Reimbursement.--The qualified child care provider may 
     use the subgrant funds to reimburse the provider for sums 
     obligated or expended before the date of enactment of this 
     Act for the cost of a good or service described in paragraph 
     (1) to respond to the COVID-19 public health emergency.
       (e) Supplement Not Supplant.--Amounts made available to 
     carry out this section shall be used to supplement and not 
     supplant other Federal, State, and local public funds 
     expended to provide child care services for eligible 
     individuals.

     SEC. 2205. HEAD START.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $1,000,000,000, to 
     remain available through September 30, 2022, to carry out the 
     Head Start Act, including for Federal administrative 
     expenses. After reserving funds for Federal administrative 
     expenses, the Secretary shall allocate all remaining amounts 
     to Head Start agencies for one-time grants, and shall 
     allocate to each Head Start agency an amount that bears the 
     same ratio to the portion available for allocations as the 
     number of enrolled children served by the Head Start agency 
     bears to the number of enrolled children served by all Head 
     Start agencies.

     SEC. 2206. PROGRAMS FOR SURVIVORS.

       (a) In General.--Section 303 of the Family Violence 
     Prevention and Services Act (42 U.S.C. 10403) is amended by 
     adding at the end the following:
       ``(d) Additional Funding.--For the purposes of carrying out 
     this title, in addition to amounts otherwise made available 
     for such purposes, there are appropriated, out of any amounts 
     in the Treasury not otherwise appropriated, for fiscal year 
     2021, to remain available until expended, each of the 
     following:
       ``(1) $180,000,000 to carry out sections 301 through 312, 
     to be allocated in the manner described in subsection (a)(2), 
     except that a reference in subsection (a)(2) to an amount 
     appropriated under subsection (a)(1) shall be considered to 
     be a reference to an amount appropriated under this 
     paragraph, and that the matching requirement under section 
     306(c)(4) shall not apply.
       ``(2) $18,000,000 to carry out section 309.
       ``(3) $2,000,000 to carry out section 313, of which 
     $1,000,000 for each fiscal year shall be allocated to support 
     Indian communities.''.
       (b) COVID-19 Public Health Emergency Defined.--In this 
     section, the term ``COVID-19 public health emergency'' means 
     the public health emergency declared by the Secretary of 
     Health and Human Services under section 319 of the Public 
     Health Service Act (42 U.S.C. 247d) on January 31, 2020, with 
     respect to COVID-19, including any renewal of the 
     declaration.
       (c) Grants to Support Culturally Specific Populations.--
       (1) In general.--In addition to amounts otherwise made 
     available, there is appropriated, out of any amounts in the 
     Treasury not otherwise appropriated, to the Secretary of 
     Health and Human Services, $49,500,000 for fiscal year 2021, 
     to be available until expended, to carry out this subsection 
     (excluding Federal administrative costs, for which funds are 
     appropriated under subsection (e)).
       (2) Use of funds.--From amounts appropriated under 
     paragraph (1), the Secretary acting through the Director of 
     the Family Violence Prevention and Services Program, shall--
       (A) support culturally specific community-based 
     organizations to provide culturally specific activities for 
     survivors of sexual assault and domestic violence, to address 
     emergent needs resulting from the COVID-19 public health 
     emergency and other public health concerns; and
       (B) support culturally specific community-based 
     organizations that provide culturally specific activities to 
     promote strategic partnership development and collaboration 
     in responding to the impact of COVID-19 and other public 
     health concerns on survivors of sexual assault and domestic 
     violence.
       (d) Grants to Support Survivors of Sexual Assault.--
       (1) In general.--In addition to amounts otherwise made 
     available, there is appropriated, out of any amounts in the 
     Treasury not otherwise appropriated, to the Secretary of 
     Health and Human Services, $198,000,000 for fiscal year 2021, 
     to be available until expended, to carry out this subsection 
     (excluding Federal administrative costs, for which funds are 
     appropriated under subsection (e)).
       (2) Use of funds.--From amounts appropriated under 
     paragraph (1), the Secretary acting through the Director of 
     the Family Violence Prevention and Services Program, shall 
     assist rape crisis centers in transitioning to virtual 
     services and meeting the emergency needs of survivors.
       (e) Administrative Costs.--In addition to amounts otherwise 
     made available, there is appropriated to the Secretary of 
     Health and Human Services, out of any amounts in the Treasury 
     not otherwise appropriated, $2,500,000 for fiscal year 2021, 
     to remain available until expended, for the Federal 
     administrative costs of carrying out subsections (c) and (d).

     SEC. 2207. CHILD ABUSE PREVENTION AND TREATMENT.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Health and Human Services 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, the following amounts, to remain 
     available through September 30, 2023:
       (1) $250,000,000 for carrying out the program authorized 
     under section 201 of the Child Abuse Prevention and Treatment 
     Act (42 U.S.C. 5116), which shall be allocated without regard 
     to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall 
     be allotted to States in accordance with section 203 of such 
     Act (42 U.S.C. 5116b), except that--
       (A) in subsection (b)(1)(A) of such section 203, ``70 
     percent'' shall be deemed to be ``100 percent''; and
       (B) subsections (b)(1)(B) and (c) of such section 203 shall 
     not apply; and
       (2) $100,000,000 for carrying out the State grant program 
     authorized under section 106 of the Child Abuse Prevention 
     and Treatment Act (42 U.S.C. 5106a), which shall be allocated 
     without regard to section 112(a)(2) of such Act (42 U.S.C. 
     5106h(a)(2)).

     SEC. 2210. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND 
                   THE NATIONAL SERVICE TRUST.

       (a) Corporation for National and Community Service.--In 
     addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, to the Corporation for 
     National and Community Service, $852,000,000, to remain 
     available through September 30, 2024, to carry out subsection 
     (b)), except that amounts to carry out subsection (b)(7) 
     shall remain available until September 30, 2026.
       (b) Allocation of Amounts.--Amounts provided by subsection 
     (a) shall be allocated as follows:
       (1) Americorps state and national.--$620,000,000 shall be 
     used--
       (A) to increase the living allowances of participants in 
     national service programs; and
       (B) to make funding adjustments to existing (as of the date 
     of enactment of this Act) awards and award new and additional 
     awards to entities to support programs described in 
     paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of 
     subsection (a), and subsection (b)(2), of section 122 of the 
     National and Community Service Act of 1990 (42 U.S.C. 12572), 
     whether or not the entities are already grant recipients 
     under such provisions on the date of enactment of this Act, 
     and notwithstanding section 122(a)(1)(B)(vi) of the National 
     and Community Service Act of 1990 (42 U.S.C. 
     12572(a)(1)(B)(vi)), by--
       (i) prioritizing entities serving communities 
     disproportionately impacted by COVID-19 and utilizing 
     culturally competent and multilingual strategies in the 
     provision of services; and
       (ii) taking into account the diversity of communities and 
     participants served by such entities, including racial, 
     ethnic, socioeconomic, linguistic, or geographic diversity.
       (2) State commissions.--$20,000,000 shall be used to make 
     adjustments to existing (as of the date of enactment of this 
     Act) awards and new and additional awards, including awards 
     to State Commissions on National and Community Service, under 
     section 126(a) of the National and Community Service Act of 
     1990 (42 U.S.C. 12576(a)).
       (3) Volunteer generation fund.--$20,000,000 shall be used 
     for expenses authorized under section 501(a)(4)(F) of the 
     National and Community Service Act of 1990 (42 U.S.C. 
     12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B) 
     of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants 
     awarded by the Corporation for National and Community Service 
     on a competitive basis.
       (4) Americorps vista.--$80,000,000 shall be used for the 
     purposes described in section 101 of the Domestic Volunteer 
     Service Act of 1973 (42 U.S.C. 4951), including to increase 
     the living allowances of volunteers, described in section 
     105(b) of the Domestic Volunteer Service Act of 1973 (42 
     U.S.C. 4955(b)).

[[Page H784]]

       (5) National senior service corps.--$30,000,000 shall be 
     used for the purposes described in section 200 of the 
     Domestic Volunteer Service Act of 1973 (42 U.S.C. 5000).
       (6) Administrative costs.--$73,000,000 shall be used for 
     the Corporation for National and Community Service for 
     administrative expenses to carry out programs and activities 
     funded by subsection (a).
       (7) Office of inspector general.--$9,000,000 shall be used 
     for the Office of Inspector General of the Corporation for 
     National and Community Service for salaries and expenses 
     necessary for oversight and audit of programs and activities 
     funded by subsection (a).
       (c) National Service Trust.--In addition to amounts 
     otherwise made available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $148,000,000, to remain available until 
     expended, for administration of the National Service Trust, 
     and for payment to the Trust for the provision of educational 
     awards pursuant to section 145(a)(1)(A) of the National and 
     Community Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

             Subtitle D--Child Nutrition & Related Programs

     SEC. 2301. IMPROVEMENTS TO WIC BENEFITS.

       (a) Definitions.--In this section:
       (1) Applicable period.--The term ``applicable period'' 
     means a period--
       (A) beginning after the date of enactment of this Act, as 
     selected by a State agency; and
       (B) ending not later than the earlier of--
       (i) 4 months after the date described in subparagraph (A); 
     or
       (ii) September 30, 2021.
       (2) Cash-value voucher.--The term ``cash-value voucher'' 
     has the meaning given the term in section 246.2 of title 7, 
     Code of Federal Regulations (as in effect on the date of the 
     enactment of this Act).
       (3) Program.--The term ``program'' means the special 
     supplemental nutrition program for women, infants, and 
     children established by section 17 of the Child Nutrition Act 
     of 1966 (42 U.S.C. 1786).
       (4) Qualified food package.--The term ``qualified food 
     package'' means each of the following food packages (as 
     defined in section 246.10(e) of title 7, Code of Federal 
     Regulations (as in effect on the date of the enactment of 
     this Act)):
       (A) Food Package IV-Children 1 through 4 years.
       (B) Food Package V-Pregnant and partially (mostly) 
     breastfeeding women.
       (C) Food Package VI-Postpartum women.
       (D) Food Package VII-Fully breastfeeding.
       (5) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.
       (6) State agency.--The term ``State agency'' has the 
     meaning given the term in section 17(b) of the Child 
     Nutrition Act of 1966 (42 U.S.C. 1786(b)).
       (b) Authority to Increase Amount of Cash-value Voucher.--
     During the public health emergency declared by the Secretary 
     of Health and Human Services under section 319 of the Public 
     Health Service Act (42 U.S.C. 247d) on January 31, 2020, with 
     respect to the Coronavirus Disease 2019 (COVID-19), and in 
     response to challenges relating to that public health 
     emergency, the Secretary may, in carrying out the program, 
     increase the amount of a cash-value voucher under a qualified 
     food package to an amount that is less than or equal to $35.
       (c) Application of Increased Amount of Cash-value Voucher 
     to State Agencies.--
       (1) Notification.--An increase to the amount of a cash-
     value voucher under subsection (b) shall apply to any State 
     agency that notifies the Secretary of--
       (A) the intent to use that increased amount, without 
     further application; and
       (B) the applicable period selected by the State agency 
     during which that increased amount shall apply.
       (2) Use of increased amount.--A State agency that makes a 
     notification to the Secretary under paragraph (1) shall use 
     the increased amount described in that paragraph--
       (A) during the applicable period described in that 
     notification; and
       (B) only during a single applicable period.
       (d) Sunset.--The authority of the Secretary under 
     subsection (b), and the authority of a State agency to 
     increase the amount of a cash-value voucher under subsection 
     (c), shall terminate on September 30, 2021.
       (e) Funding.--In addition to amounts otherwise made 
     available, there is appropriated to the Secretary, out of 
     funds in the Treasury not otherwise appropriated, 
     $490,000,000 to carry out this section, to remain available 
     until September 30, 2022.

     SEC. 2302. WIC PROGRAM MODERNIZATION.

       In addition to amounts otherwise available, there are 
     appropriated to the Secretary of Agriculture, out of amounts 
     in the Treasury not otherwise appropriated, $390,000,000 for 
     fiscal year 2021, to remain available until September 30, 
     2024, to carry out outreach, innovation, and program 
     modernization efforts, including appropriate waivers and 
     flexibility, to increase participation in and redemption of 
     benefits under programs established under section 17 of the 
     Child Nutrition Act of 1966 (7 U.S.C. 1431), except that such 
     waivers may not relate to the content of the WIC Food 
     Packages (as defined in section 246.10(e) of title 7, Code of 
     Federal Regulations (as in effect on the date of enactment of 
     this Act)), or the nondiscrimination requirements under 
     section 246.8 of title 7, Code of Federal Regulations (as in 
     effect on the date of enactment of this Act).

     SEC. 2303. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR 
                   INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF 
                   25.

       (a) Program for At-risk School Children.--Beginning on the 
     date of enactment of this section, notwithstanding paragraph 
     (1)(A) of section 17(r) of the Richard B. Russell National 
     School Lunch Act (42 U.S.C. 1766(r)), during the COVID-19 
     public health emergency declared under section 319 of the 
     Public Health Service Act (42 U.S.C. 247d), the Secretary 
     shall reimburse institutions that are emergency shelters 
     under such section 17(r) (42 U.S.C. 1766(r)) for meals and 
     supplements served to individuals who, at the time of such 
     service--
       (1) have not attained the age of 25; and
       (2) are receiving assistance, including non-residential 
     assistance, from such emergency shelter.
       (b) Participation by Emergency Shelters.--Beginning on the 
     date of enactment of this section, notwithstanding paragraph 
     (5)(A) of section 17(t) of the Richard B. Russell National 
     School Lunch Act (42 U.S.C. 1766(t)), during the COVID-19 
     public health emergency declared under section 319 of the 
     Public Health Service Act (42 U.S.C. 247d), the Secretary 
     shall reimburse emergency shelters under such section 17(t) 
     (42 U.S.C. 1766(t)) for meals and supplements served to 
     individuals who, at the time of such service have not 
     attained the age of 25.
       (c) Definitions.--In this section:
       (1) Emergency shelter.--The term ``emergency shelter'' has 
     the meaning given the term under section 17(t)(1) of the 
     Richard B. Russell National School Lunch Act (42 U.S.C. 
     1766(t)(1)).
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.

     SEC. 2304. PANDEMIC EBT PROGRAM.

       Section 1101 of the Families First Coronavirus Response Act 
     (7 U.S.C. 2011 note; Public Law 116-127) is amended--
       (1) in subsection (a)--
       (A) by striking ``During fiscal years 2020 and 2021'' and 
     inserting ``In any school year in which there is a public 
     health emergency designation''; and
       (B) by inserting ``or in a covered summer period following 
     a school session'' after ``in session'';
       (2) in subsection (g), by striking ``During fiscal year 
     2020, the'' and inserting ``The'';
       (3) in subsection (h)(1)--
       (A) by inserting ``either'' after ``at least 1 child 
     enrolled in such a covered child care facility and''; and
       (B) by inserting ``or a Department of Agriculture grant-
     funded nutrition assistance program in the Commonwealth of 
     the Northern Mariana Islands, Puerto Rico, or American 
     Samoa'' before ``shall be eligible to receive assistance'';
       (4) by redesignating subsections (i) and (j) as subsections 
     (j) and (k), respectively;
       (5) by inserting after subsection (h) the following:
       ``(i) Emergencies During Summer.--The Secretary of 
     Agriculture may permit a State agency to extend a State 
     agency plan approved under subsection (b) for not more than 
     90 days for the purpose of operating the plan during a 
     covered summer period, during which time schools 
     participating in the school lunch program under the Richard 
     B. Russell National School Lunch Act or the school breakfast 
     program under section 4 of the Child Nutrition Act of 1966 
     (42 U.S.C. 1773 ) and covered child care facilities shall be 
     deemed closed for purposes of this section.'';
       (6) in subsection (j) (as so redesignated)--
       (A) by redesignating paragraphs (2) through (6) as 
     paragraphs (3) through (7), respectively;
       (B) by inserting after paragraph (1) the following:
       ``(2) Covered summer period.--The term `covered summer 
     period' means a summer period that follows a school year 
     during which there was a public health emergency 
     designation.''; and
       (C) in paragraph (5) (as so redesignated), by striking ``or 
     another coronavirus with pandemic potential''; and
       (7) in subsection (k) (as so redesignated), by inserting 
     ``Federal agencies,'' before ``State agencies''.

                Subtitle E--COBRA Continuation Coverage

     SEC. 2401. PRESERVING HEALTH BENEFITS FOR WORKERS.

       (a) Premium Assistance for Cobra Continuation Coverage for 
     Individuals and Their Families.--
       (1) Provision of premium assistance.--
       (A) Reduction of premiums payable.--In the case of any 
     premium for a period of coverage during the period beginning 
     on the first day of the first month beginning after the date 
     of the enactment of this Act, and ending on September 30, 
     2021, for COBRA continuation coverage with respect to any 
     assistance eligible individual described in paragraph (3), 
     such individual shall be treated for purposes of any COBRA 
     continuation provision as having paid the amount of such 
     premium if such individual pays (or any person other than 
     such individual's employer pays on behalf of such individual) 
     15 percent of the amount of such premium.
       (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 
     may, not later than 90 days after the date of notice of the 
     plan enrollment option described in this subparagraph, 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, in the case 
     of any assistance eligible individual described in paragraph 
     (3), the qualifying event specified in section 603(2) of the 
     Employee Retirement Income Security Act of 1974, section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, or 
     section 2203(2) of the Public Health Service Act, except for 
     the voluntary termination of such individual's employment by 
     such individual, occurred,

[[Page H785]]

     and such coverage shall be treated as COBRA continuation 
     coverage for purposes of the applicable COBRA continuation 
     coverage provision.
       (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;
       (III) the different coverage in which the individual elects 
     to enroll is coverage that is also offered to similarly 
     situated active employees of the employer 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 excepted benefits as 
     defined in section 9832(c) of the Internal Revenue Code of 
     1986, section 733(c) of the Employee Retirement Income 
     Security Act of 1974, and section 2791(c) of the Public 
     Health Service Act;
       (bb) a qualified small employer health reimbursement 
     arrangement (as defined in section 9831(d)(2) of the Internal 
     Revenue Code of 1986); or
       (cc) a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986).
       (2) Limitation of period of premium assistance.--
       (A) Eligibility for additional coverage.--Paragraph (1)(A) 
     shall not apply with respect to any assistance eligible 
     individual described in paragraph (3) 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 excepted benefits (as defined in 
     section 9832(c) of the Internal Revenue Code of 1986, section 
     733(c) of the Employee Retirement Income Security Act of 
     1974, and section 2791(c) of the Public Health Service Act), 
     coverage under a flexible spending arrangement (as defined in 
     section 106(c)(2) of the Internal Revenue Code of 1986), 
     coverage under a qualified small employer health 
     reimbursement arrangement (as defined in section 9831(d)(2) 
     of the Internal Revenue Code of 1986)), or eligible for 
     benefits under the Medicare program under title XVIII of the 
     Social Security Act; or
       (ii) the earlier of--

       (I) the date following the expiration of the maximum period 
     of continuation coverage required under the applicable COBRA 
     continuation coverage provision; or
       (II) the date following the expiration of the period of 
     continuation coverage allowed under paragraph (4)(B)(ii).

       (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) of subparagraph (A). Such 
     notice shall be provided to the group health plan in such 
     time and manner as may be specified by the Secretary of 
     Labor.
       (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 the first day of the first month beginning after 
     the date of the enactment of this Act, and ending on 
     September 30, 2021, any individual that is a qualified 
     beneficiary who--
       (A) 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, section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, or 
     section 2203(2) of the Public Health Service Act, except for 
     the voluntary termination of such individual's employment by 
     such individual; and
       (B) elects such coverage.
       (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, section 
     4980B(f)(5)(A) of the Internal Revenue Code of 1986, and 
     section 2205(a) of the Public Health Service Act, in the case 
     of--
       (i) an individual who does not have an election of COBRA 
     continuation coverage in effect on the first day of the first 
     month beginning after the date of the enactment of this Act 
     but who would be an assistance eligible individual described 
     in paragraph (3) if such election were so in effect; or
       (ii) an individual who elected COBRA continuation coverage 
     and discontinued from such coverage before the first day of 
     the first month beginning after 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 first day 
     of the first month beginning after the date of the enactment 
     of this Act and ending 60 days after the date on which the 
     notification required under paragraph (6)(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 commence (including for purposes of applying the 
     treatment of premium payments under paragraph (1)(A) and any 
     cost-sharing requirements for items and services under a 
     group health plan) with the first period of coverage 
     beginning on or after the first day of the first month 
     beginning after the date of the enactment of this Act, 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 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), in consultation with the Secretary of the Treasury, 
     shall provide for 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 the 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. Such Secretary's 
     determination upon review of the denial shall be de novo and 
     shall be the final determination of such Secretary. The 
     provisions of this paragraph, paragraphs (1) through (4), and 
     paragraphs (6) through (7) shall be treated as provisions of 
     title I of the Employee Retirement Income Security Act of 
     1974 for purposes of part 5 of subtitle B of such title.
       (6) Notices to individuals.--
       (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, or section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), 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 
     written notification to the recipient 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) 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; and
       (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).
       (C) Notice in connection with extended election periods.--
     In the case of any assistance eligible individual described 
     in paragraph (3) (or any individual described in paragraph 
     (4)(A)) who became entitled to elect COBRA continuation 
     coverage before the first day of the first month beginning 
     after 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 such first day of 
     such first month) 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), 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.
       (7) 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)

[[Page H786]]

     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, or section 2206(4) of the Public Health 
     Service Act (42 U.S.C. 300bb-6(4)), shall not be treated as 
     met unless the plan administrator 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; and
       (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.

       (B) Exception.--The requirement for the group health plan 
     administrator to provide the written notice under 
     subparagraph (A) shall be waived if the premium assistance 
     for such individual expires pursuant to clause (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 45 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual, 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.
       (8) 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), (6), (7), and (9).
       (9) 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 (6)(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 Medicare benefits for 
     purposes of preventing mistaken delays of such enrollment by 
     such individuals, including lifetime penalties for failure of 
     timely enrollment.
       (10) 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, or 
     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 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) Premium.--The term ``premium'' includes, with respect 
     to COBRA continuation coverage, any administrative fee.
       (11) Implementation funding.--In addition to amounts 
     otherwise made available, out of any funds in the Treasury 
     not otherwise appropriated, there are appropriated to the 
     Secretary of Labor for fiscal year 2021, $10,000,000, to 
     remain available until expended, for the Employee Benefits 
     Security Administration to carry out the provisions of this 
     subtitle.
       (b) Cobra Premium Assistance.--
       (1) Allowance of credit.--
       (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 2401(a)(1) of the 
     American Rescue Plan Act of 2021 shall be allowed as a credit 
     against the tax imposed by section 3111(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), for each calendar 
     quarter an amount equal to the premiums not paid by 
     assistance eligible individuals for such coverage by reason 
     of such section 2401(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,
       ``(2) in the case of any group health plan not described in 
     paragraph (1)--
       ``(A) which is subject to the COBRA continuation provisions 
     contained in--
       ``(i) the Internal Revenue Code of 1986,
       ``(ii) the Employee Retirement Income Security Act of 1974, 
     or
       ``(iii) the Public Health Service Act, 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(b), 
     or so much of the taxes imposed under section 3221(a) as are 
     attributable to the rate in effect under section 3111(b), for 
     such calendar quarter (reduced by any credits allowed against 
     such taxes under sections 3131, 3132, and 3134) 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(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), 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) Overstatements.--Any overstatement of the credit to 
     which a person is entitled under this section (and any amount 
     paid by the Secretary as a result of such overstatement) 
     shall be treated as an underpayment by such person of the 
     taxes described in paragraph (1) and may be assessed and 
     collected by the Secretary in the same manner as such taxes.
       ``(d) Governmental Entities.--For purposes of this section, 
     the term `person' includes the government of any State or 
     political subdivision thereof, any Indian tribal government 
     (as defined in section 139E(c)(1)), any agency or 
     instrumentality of any of the foregoing, and any agency or 
     instrumentality of the Government of the United States that 
     is described in section 501(c)(1) and exempt from taxation 
     under section 501(a).
       ``(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 
     credit shall be allowed under this section with respect to 
     any amount which is taken into account as qualified wages 
     under section 2301 of the CARES Act or section 3134 of this 
     title or as qualified health plan expenses under section 
     7001(d) or 7003(d) of the Families First Coronavirus Response 
     Act or section 3131 or 3132 of this title.
       ``(f) Extension of Limitation on Assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed

[[Page H787]]

     under this section shall not expire before the date that is 5 
     years after the later of--
       ``(1) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(2) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(g) Regulations.--The Secretary shall issue such 
     regulations, or other guidance, forms, instructions, and 
     publications, 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) allowing the credit to third party payors (including 
     professional employer organizations, certified professional 
     employer organizations, or agents under section 3504).''.
       (B) 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.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to premiums to which subsection (a)(1)(A) applies 
     and wages paid on or after April 1, 2021.
       (D) 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 subsection (a)(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 in excess of the amount required 
     to be paid under subsection (a)(1)(A).
       (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 subsection 
     (a)(1).
       (2) 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 a failure 
     described in subsection (b) or (c), any person required to 
     notify a group health plan under section 2401(a)(2)(B) of the 
     American Rescue Plan Act of 2021 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 for each 
     such failure.
       ``(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 2401(a)(1)(A) of the American Rescue Plan Act of 2021 
     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.''.
       (3) 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 
     2401(a)(1) of the American Rescue Plan Act of 2021 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.
       (4) 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 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 2401 of the American 
     Rescue Plan Act of 2021), 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.

              TITLE III--COMMITTEE ON ENERGY AND COMMERCE

                       Subtitle A--Public Health

                  CHAPTER 1--VACCINES AND THERAPEUTICS

     SEC. 3001. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE 
                   CENTERS FOR DISEASE CONTROL AND PREVENTION.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this subtitle referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $7,500,000,000, to 
     remain available until expended, to carry out activities to 
     plan, prepare for, promote, distribute, administer, monitor, 
     and track COVID-19 vaccines.
       (b) Use of Funds.--The Secretary, acting through the 
     Director of the Centers for Disease Control and Prevention, 
     and in consultation with other agencies, as applicable, 
     shall, in conducting activities referred to in subsection 
     (a)--
       (1) conduct activities to enhance, expand, and improve 
     nationwide COVID-19 vaccine distribution and administration, 
     including activities related to distribution of ancillary 
     medical products and supplies related to vaccines; and
       (2) provide technical assistance, guidance, and support to, 
     and award grants or cooperative agreements to, State, local, 
     Tribal, and territorial public health departments for 
     enhancement of COVID-19 vaccine distribution and 
     administration capabilities, including--
       (A) the distribution and administration of vaccines 
     licensed under section 351 of the Public Health Service Act 
     (42 U.S.C. 262) or authorized under section 564 of the 
     Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and 
     ancillary medical products and supplies related to vaccines;
       (B) the establishment and expansion, including staffing 
     support, of community vaccination centers, particularly in 
     underserved areas;
       (C) the deployment of mobile vaccination units, 
     particularly in underserved areas;
       (D) information technology, data, and reporting 
     enhancements, including improvements necessary to support 
     sharing of data related to vaccine distribution and 
     vaccinations and systems that enhance vaccine safety, 
     effectiveness, and uptake, particularly among underserved 
     populations;
       (E) facilities enhancements;
       (F) communication with the public regarding when, where, 
     and how to receive COVID-19 vaccine; and
       (G) transportation of individuals to facilitate 
     vaccinations, including at community vaccination centers and 
     mobile vaccination units, particularly for underserved 
     populations.

     SEC. 3002. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,000,000,000, to remain available until expended, to carry 
     out activities, acting through the Director of the Centers 
     for Disease Control and Prevention--
       (1) to strengthen vaccine confidence in the United States, 
     including its territories and possessions;
       (2) to provide further information and education with 
     respect to vaccines licensed under section 351 of the Public 
     Health Service Act (42 U.S.C. 262) or authorized under 
     section 564 of the Federal Food, Drug, and Cosmetic Act (21 
     U.S.C. 360bbb-3); and
       (3) to improve rates of vaccination throughout the United 
     States, including its territories and possessions, including 
     through activities described in section 313 of the Public 
     Health Service Act, as amended by section 311 of division BB 
     of the Consolidated Appropriations Act, 2021 (Public Law 116-
     260).

     SEC. 3003. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES, 
                   THERAPEUTICS, AND MEDICAL SUPPLIES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $6,050,000,000, to remain available until expended, for 
     necessary expenses with respect to research, development, 
     manufacturing, production, and the purchase of vaccines, 
     therapeutics, and ancillary medical products and supplies to 
     prevent, prepare, or respond to--
       (1) SARS-CoV-2 or any viral variant mutating therefrom with 
     pandemic potential; and
       (2) COVID-19 or any disease with potential for creating a 
     pandemic.

     SEC. 3004. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND 
                   DEVICE ACTIVITIES AT THE FOOD AND DRUG 
                   ADMINISTRATION.

        In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain

[[Page H788]]

     available until expended, to be used for the evaluation of 
     the continued performance, safety, and effectiveness, 
     including with respect to emerging COVID-19 variants, of 
     vaccines, therapeutics, and diagnostics approved, cleared, 
     licensed, or authorized for use for the treatment, 
     prevention, or diagnosis of COVID-19; facilitation of 
     advanced continuous manufacturing activities related to 
     production of vaccines and related materials; facilitation 
     and conduct of inspections related to the manufacturing of 
     vaccines, therapeutics, and devices delayed or cancelled for 
     reasons related to COVID-19; review of devices authorized for 
     use for the treatment, prevention, or diagnosis of COVID-19; 
     and oversight of the supply chain and mitigation of shortages 
     of vaccines, therapeutics, and devices approved, cleared, 
     licensed, or authorized for use for the treatment, 
     prevention, or diagnosis of COVID-19 by the Food and Drug 
     Administration.

                           CHAPTER 2--TESTING

     SEC. 3011. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND 
                   MITIGATION ACTIVITIES.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $47,800,000,000, to remain available until 
     expended, to carry out activities to detect, diagnose, trace, 
     and monitor SARS-CoV-2 and COVID-19 infections and related 
     strategies to mitigate the spread of COVID-19.
       (b) Use of Funds.--From amounts appropriated by subsection 
     (a), the Secretary shall--
       (1) implement a national, evidence-based strategy for 
     testing, contact tracing, surveillance, and mitigation with 
     respect to SARS-CoV-2 and COVID-19, including through 
     activities authorized under section 319(a) of the Public 
     Health Service Act;
       (2) provide technical assistance, guidance, and support, 
     and award grants or cooperative agreements to State, local, 
     and territorial public health departments for activities to 
     detect, diagnose, trace, and monitor SARS-CoV-2 and COVID-19 
     infections and related strategies and activities to mitigate 
     the spread of COVID-19;
       (3) support the development, manufacturing, procurement, 
     distribution, and administration of tests to detect or 
     diagnose SARS-CoV-2 and COVID-19, including through--
       (A) support for the development, manufacture, procurement, 
     and distribution of supplies necessary for administering 
     tests, such as personal protective equipment; and
       (B) support for the acquisition, construction, alteration, 
     or renovation of non-federally owned facilities for the 
     production of diagnostics and ancillary medical supplies 
     where the Secretary determines that such an investment is 
     necessary to ensure the production of sufficient amounts of 
     such supplies.
       (4) establish and expand Federal, State, local, and 
     territorial testing and contact tracing capabilities, 
     including investments in laboratory capacity, community-based 
     testing sites, and mobile testing units, particularly in 
     medically underserved areas;
       (5) enhance information technology, data modernization, and 
     reporting, including improvements necessary to support 
     sharing of data related to public health capabilities;
       (6) award grants to, or enter into cooperative agreements 
     or contracts with, State, local, and territorial public 
     health departments to establish, expand, and sustain a public 
     health workforce; and
       (7) to cover administrative and program support costs 
     necessary to conduct activities related to subparagraph (a).

     SEC. 3012. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND 
                   SURVEILLANCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021 out of any money in the Treasury not otherwise 
     appropriated, $1,750,000,000, to remain available until 
     expended, to strengthen and expand activities and workforce 
     related to genomic sequencing, analytics, and disease 
     surveillance.
       (b) Use of Funds.--From amounts appropriated by subsection 
     (a), the Secretary, acting through the Director of the 
     Centers for Disease Control and Prevention, shall--
       (1) conduct, expand, and improve activities to sequence 
     genomes, identify mutations, and survey the circulation and 
     transmission of viruses and other organisms, including 
     strains of SARS-CoV-2;
       (2) award grants or cooperative agreements to State, local, 
     Tribal, or territorial public health departments or public 
     health laboratories--
       (A) to increase their capacity to sequence genomes of 
     circulating strains of viruses and other organisms, including 
     SARS-CoV-2;
       (B) to identify mutations in viruses and other organisms, 
     including SARS-CoV-2;
       (C) to use genomic sequencing to identify outbreaks and 
     clusters of diseases or infections, including COVID-19; and
       (D) to develop effective disease response strategies based 
     on genomic sequencing and surveillance data;
       (3) enhance and expand the informatics capabilities of the 
     public health workforce; and
       (4) award grants for the construction, alteration, or 
     renovation of facilities to improve genomic sequencing and 
     surveillance capabilities at the State and local level.

     SEC. 3013. FUNDING FOR GLOBAL HEALTH.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $750,000,000, to remain available until expended, for 
     activities to be conducted acting through the Director of the 
     Centers for Disease Control and Prevention to combat SARS-
     CoV- 2, COVID-19, and other emerging infectious disease 
     threats globally, including efforts related to global health 
     security, global disease detection and response, global 
     health protection, global immunization, and global 
     coordination on public health.

     SEC. 3014. FUNDING FOR DATA MODERNIZATION AND FORECASTING 
                   CENTER.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain available until expended, for 
     activities to be conducted acting through the Director of the 
     Centers for Disease Control and Prevention to support public 
     health data surveillance and analytics infrastructure 
     modernization initiatives at the Centers for Disease Control 
     and Prevention, and establish, expand, and maintain efforts 
     to modernize the United States disease warning system to 
     forecast and track hotspots for COVID-19, its variants, and 
     emerging biological threats, including academic and workforce 
     support for analytics and informatics infrastructure and data 
     collection systems.

                   CHAPTER 3--PUBLIC HEALTH WORKFORCE

     SEC. 3021. FUNDING FOR PUBLIC HEALTH WORKFORCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $7,660,000,000, to remain available until 
     expended, to carry out activities related to establishing, 
     expanding, and sustaining a public health workforce, 
     including by making awards to State, local, and territorial 
     public health departments.
       (b) Use of Funds for Public Health Departments.--Amounts 
     made available to an awardee pursuant to subsection (a) shall 
     be used for the following:
       (1) Costs, including wages and benefits, related to the 
     recruiting, hiring, and training of individuals--
       (A) to serve as case investigators, contact tracers, social 
     support specialists, community health workers, public health 
     nurses, disease intervention specialists, epidemiologists, 
     program managers, laboratory personnel, informaticians, 
     communication and policy experts, and any other positions as 
     may be required to prevent, prepare for, and respond to 
     COVID-19; and
       (B) who are employed by--
       (i) the State, territorial, or local public health 
     department involved; or
       (ii) a nonprofit private or public organization with 
     demonstrated expertise in implementing public health programs 
     and established relationships with such State, territorial, 
     or local public health departments, particularly in medically 
     underserved areas.
       (2) Personal protective equipment, data management and 
     other technology, or other necessary supplies.
       (3) Administrative costs and activities necessary for 
     awardees to implement activities funded under this section.
       (4) Reporting to the Secretary on implementation of the 
     activities funded under this section.
       (5) Subawards from recipients of awards under subsection 
     (a) to local health departments for the purposes of the 
     activities funded under this section.

     SEC. 3022. FUNDING FOR MEDICAL RESERVE CORPS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $100,000,000, to remain available until expended, for 
     carrying out section 2813 of the Public Health Service Act 
     (42 U.S.C. 300hh-15).

                  CHAPTER 4--PUBLIC HEALTH INVESTMENTS

     SEC. 3031. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY 
                   CARE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $7,600,000,000, to remain available until 
     expended, for necessary expenses for awarding grants and 
     cooperative agreements under section 330 of the Public Health 
     Service Act (42 U.S.C. 254b) to be awarded without regard to 
     the time limitation in subsection (e)(3) and subsections, 
     (e)(6)(A)(iii), (e)(6)(B)(iii), and (r)(2)(B) of such section 
     330, and for necessary expenses for awarding grants to 
     Federally qualified health centers, as described in section 
     1861(aa)(4)(B) of the Social Security Act (42 
     U.S.C.1395x(aa)(4)(B)), and for awarding grants or contracts 
     to Papa Ola Lokahi and to qualified entities under sections 4 
     and 6 of the Native Hawaiian Health Care Improvement Act (42 
     U.S.C. 11703, 11705). Of the total amount appropriated by the 
     preceding sentence, not less than $20,000,000 shall be for 
     grants or contracts to Papa Ola Lokahi and to qualified 
     entities under sections 4 and 6 of the Native Hawaiian Health 
     Care Improvement Act (42 U.S.C. 11703, 11705). 
       (b) Use of Funds.--Amounts made available to an awardee 
     pursuant to subsection (a) shall be used--
       (1) to plan, prepare for, promote, distribute, administer, 
     and track COVID-19 vaccines, and to carry out other vaccine-
     related activities;
       (2) to detect, diagnose, trace, and monitor COVID-19 
     infections and related activities necessary to mitigate the 
     spread of COVID-19, including activities related to, and 
     equipment or supplies purchased for, testing, contact 
     tracing, surveillance, mitigation, and treatment of COVID-19;
       (3) to purchase equipment and supplies to conduct mobile 
     testing or vaccinations for COVID-19, to purchase and 
     maintain mobile vehicles and equipment to conduct such 
     testing or vaccinations, and to hire and train laboratory 
     personnel and other staff to conduct such mobile testing or 
     vaccinations, particularly in medically underserved areas;

[[Page H789]]

       (4) to establish, expand, and sustain the health care 
     workforce to prevent, prepare for, and respond to COVID-19, 
     and to carry out other health workforce-related activities;
       (5) to modify, enhance, and expand health care services and 
     infrastructure; and
       (6) to conduct community outreach and education activities 
     related to COVID-19.
       (c) Past Expenditures.--An awardee may use amounts awarded 
     pursuant to subsection (a) to cover the costs of the awardee 
     carrying out any of the activities described in subsection 
     (b) during the period beginning on the date of the 
     declaration of a public health emergency by the Secretary 
     under section 319 of the Public Health Service Act (42 U.S.C. 
     247d) on January 31, 2020, with respect to COVID-19 and 
     ending on the date of such award.

     SEC. 3032. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $800,000,000, to remain available until 
     expended, for carrying out sections 338A, 338B, and 338I of 
     the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-
     1) with respect to the health workforce.
       (b) State Loan Repayment Programs.--
       (1) In general.--Of the amount made available pursuant to 
     subsection (a), $100,000,000 shall be made available for 
     providing primary health services through grants to States 
     under section 338I(a) of the Public Health Service Act (42 
     U.S.C. 254q-1(a)).
       (2) Conditions.--With respect to grants described in 
     paragraph (1) using funds made available under such 
     paragraph:
       (A) Section 338I(b) of the Public Health Service Act (42 
     U.S.C. 254q-1(b)) shall not apply.
       (B) Notwithstanding section 338I(d)(2) of the Public Health 
     Service Act (42 U.S.C. 254q-1(d)(2)), not more than 10 
     percent of an award to a State from such amounts, may be used 
     by the State for costs of administering the State loan 
     repayment program.

     SEC. 3033. FUNDING FOR NURSE CORPS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $200,000,000, to remain available until expended, for 
     carrying out section 846 of the Public Health Service Act (42 
     U.S.C. 297n).

     SEC. 3034. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE 
                   GRADUATE MEDICAL EDUCATION.

       (a) In General.--In addition to amounts otherwise 
     available, and notwithstanding the capped amount referenced 
     in sections 340H(b)(2) and 340H(d)(2) of the Public Health 
     Service Act (42 U.S.C. 256h(b)(2) and (d)(2)), there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $330,000,000, to remain available until September 30, 2023, 
     for the program of payments to teaching health centers that 
     operate graduate medical education under section 340H of the 
     Public Health Service Act (42 U.S.C. 256h) and for teaching 
     health center development grants authorized under section 
     749A of the Public Health Service Act (42 U.S.C. 293l-1).
       (b) Use of Funds.--Amounts made available pursuant to 
     subsection (a) shall be used for the following activities:
       (1) For making payments to establish new approved graduate 
     medical residency training programs pursuant to section 
     340H(a)(1)(C) of the Public Health Service Act (42 U.S.C. 
     256h(a)(1)(C)).
       (2) To provide an increase to the per resident amount 
     described in section 340H(a)(2) of the Public Health Service 
     Act (42 U.S.C. 256h(a)(2)) of $10,000.
       (3) For making payments under section 340H(a)(1)(A) of the 
     Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to 
     qualified teaching health centers for maintenance of filled 
     positions at existing approved graduate medical residency 
     training programs.
       (4) For making payments under section 340H(a)(1)(B) of the 
     Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the 
     expansion of existing approved graduate medical residency 
     training programs.
       (5) For making awards under section 749A of the Public 
     Health Service Act (42 U.S.C. 293l-1) to teaching health 
     centers for the purpose of establishing new accredited or 
     expanded primary care residency programs.
       (6) To cover administrative costs and activities necessary 
     for qualified teaching health centers receiving payments 
     under section 340H of the Public Health Service Act (42 
     U.S.C. 256h) to carry out activities under such section.

     SEC. 3035. FUNDING FOR FAMILY PLANNING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $50,000,000, to remain available until expended, for 
     necessary expenses for making grants and contracts under 
     section 1001 of the Public Health Service Act (42 U.S.C. 
     300).

     SEC. 3036. FUNDING FOR OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the inspector general of the Department of 
     Health and Human Services for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $5,000,000, 
     to remain available until expended, for oversight of 
     activities supported with funds appropriated to the 
     Department of Health and Human Services to prevent, prepare 
     for, and respond to coronavirus 2019 or COVID-19, 
     domestically or internationally.

                        CHAPTER 5--INDIAN HEALTH

     SEC. 3041. FUNDING FOR INDIAN HEALTH.

       (a) In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $6,094,000,000, to remain available until expended, of 
     which--
       (1) $5,484,000,000 shall be for carrying out the Act of 
     August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to 
     as the Transfer Act), the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian 
     Health Care Improvement Act (25 U.S.C. 1601 et seq.), and 
     titles II and III of the Public Health Service Act (42 U.S.C. 
     201 et seq. and 241 et seq.) with respect to the Indian 
     Health Service, of which--
       (A) $2,000,000,000 shall be for lost reimbursements, in 
     accordance with section 207 of the Indian Health Care 
     Improvement Act (25 U.S.C. 1621f);
       (B) $500,000,000 shall be for the provision of additional 
     health care services, services provided through the 
     Purchased/Referred Care program, and other related 
     activities;
       (C) $140,000,000 shall be for information technology, 
     telehealth infrastructure, and the Indian Health Service 
     electronic health records system;
       (D) $84,000,000 shall be for maintaining operations of the 
     Urban Indian health program, which shall be in addition to 
     other amounts made available under this subsection for Urban 
     Indian organizations (as defined in section 4 of the Indian 
     Health Care Improvement Act (25 U.S.C. 1603));
       (E) $600,000,000 shall be for necessary expenses to plan, 
     prepare for, promote, distribute, administer, and track 
     COVID-19 vaccines, for the purposes described in 
     subparagraphs (F) and (G), and for other vaccine-related 
     activities;
       (F) $1,500,000,000 shall be for necessary expenses to 
     detect, diagnose, trace, and monitor COVID-19 infections, 
     activities necessary to mitigate the spread of COVID-19, 
     supplies necessary for such activities, for the purposes 
     described in subparagraphs (E) and (G), and for other related 
     activities;
       (G) $240,000,000 shall be for necessary expenses to 
     establish, expand, and sustain a public health workforce to 
     prevent, prepare for, and respond to COVID-19, other public 
     health workforce-related activities, for the purposes 
     described in subparagraphs (E) and (F), and for other related 
     activities; and
       (H) $420,000,000 shall be for necessary expenses related to 
     mental and behavioral health prevention and treatment 
     services, for the purposes described in subparagraph (C) and 
     paragraph (2) as related to mental and behavioral health, and 
     for other related activities;
       (2) $600,000,000 shall be for the lease, purchase, 
     construction, alteration, renovation, or equipping of health 
     facilities to respond to COVID-19, and for maintenance and 
     improvement projects necessary to respond to COVID-19 under 
     section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5301 et seq.), the Indian Health Care Improvement Act 
     (25 U.S.C. 1601 et seq.), and titles II and III of the Public 
     Health Service Act (42 U.S.C. 202 et seq.) with respect to 
     the Indian Health Service; and
       (3) $10,000,000 shall be for carrying out section 7 of the 
     Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating 
     to potable water delivery.
       (b) Funds appropriated by subsection (a) shall be made 
     available to restore amounts, either directly or through 
     reimbursement, for obligations for the purposes specified in 
     this section that were incurred to prevent, prepare for, and 
     respond to COVID-19 during the period beginning on the date 
     on which the public health emergency was declared by the 
     Secretary on January 31, 2020, pursuant to section 319 of the 
     Public Health Service Act (42 U.S.C. 247d) with respect to 
     COVID-19 and ending on the date of the enactment of this Act.
       (c) Funds made available under subsection (a) to Tribes and 
     Tribal organizations under the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5301 et seq.) shall be 
     available on a one-time basis. Such non-recurring funds shall 
     not be part of the amount required by section 106 of the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5325), and such funds shall only be used for the 
     purposes identified in this section.

          CHAPTER 6--MENTAL HEALTH AND SUBSTANCE USE DISORDER

     SEC. 3051. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL 
                   HEALTH SERVICES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,750,000,000, to remain available until expended, for 
     carrying out subpart I of part B of title XIX of the Public 
     Health Service Act (42 U.S.C. 300x et seq.), subpart III of 
     part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), 
     and section 505(c) of such Act (42 U.S.C. 290aa-4(c)) with 
     respect to mental health. Notwithstanding section 1952 of the 
     Public Health Service Act (42 U.S.C. 300x-62), any amount 
     awarded to a State out of amounts appropriated by this 
     section shall be expended by the State by September 30, 2025.

     SEC. 3052. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND 
                   TREATMENT OF SUBSTANCE ABUSE.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,750,000,000, to remain available until expended, for 
     carrying out subpart II of part B of title XIX of the Public 
     Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III 
     of part B of title XIX of such Act (42 U.S.C. 300x-51 et 
     seq.), section 505(d) of such Act (42 U.S.C. 290aa-4(d)) with 
     respect to substance abuse, and section 515(d) of such Act 
     (42

[[Page H790]]

     U.S.C. 290bb-21(d)). Notwithstanding section 1952 of the 
     Public Health Service Act (42 U.S.C. 300x-62), any amount 
     awarded to a State out of amounts appropriated by this 
     section shall be expended by the State by September 30, 2025.

     SEC. 3053. FUNDING FOR MENTAL AND BEHAVIORAL HEALTH TRAINING 
                   FOR HEALTH CARE PROFESSIONALS, 
                   PARAPROFESSIONALS, AND PUBLIC SAFETY OFFICERS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $80,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funding.--The Secretary, acting through the 
     Administrator of the Health Resources and Services 
     Administration, shall, taking into consideration the needs of 
     rural and medically underserved communities, use amounts 
     appropriated by subsection (a) to award grants or contracts 
     to health professions schools, academic health centers, State 
     or local governments, Indian Tribes and Tribal organizations, 
     or other appropriate public or private nonprofit entities (or 
     consortia of entities, including entities promoting 
     multidisciplinary approaches), to plan, develop, operate, or 
     participate in health professions and nursing training 
     activities for health care students, residents, 
     professionals, paraprofessionals, trainees, and public safety 
     officers, and employers of such individuals, in evidence-
     informed strategies for reducing and addressing suicide, 
     burnout, and mental and behavioral health conditions 
     (including substance use disorders) among health care 
     professionals.

     SEC. 3054. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN 
                   ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF 
                   MENTAL AND BEHAVIORAL HEALTH SERVICES BY HEALTH 
                   CARE PROFESSIONALS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $20,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funds.--The Secretary, acting through the 
     Director of the Centers for Disease Control and Prevention 
     and in consultation with the medical professional community, 
     shall use amounts appropriated by subsection (a) to carry out 
     a national evidence-based education and awareness campaign 
     directed at health care professionals and first responders 
     (such as emergency medical service providers), and employers 
     of such professionals and first responders. Such awareness 
     campaign shall--
       (1) encourage primary prevention of mental and behavioral 
     health conditions and secondary and tertiary prevention by 
     encouraging health care professionals to seek support and 
     treatment for their own behavioral health concerns;
       (2) help such professionals to identify risk factors in 
     themselves and others and respond to such risks;
       (3) include information on reducing or preventing suicide, 
     substance use disorders, burnout, and other mental and 
     behavioral health conditions, and addressing stigma 
     associated with seeking mental and behavioral health support 
     and treatment; and
       (4) consider the needs of rural and medically underserved 
     communities.

     SEC. 3055. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO 
                   PROMOTE MENTAL AND BEHAVIORAL HEALTH AMONG 
                   THEIR HEALTH PROFESSIONAL WORKFORCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $40,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funds.--The Secretary, acting through the 
     Administrator of the Health Resources and Services 
     Administration, shall, taking into consideration the needs of 
     rural and medically underserved communities, use amounts 
     appropriated by subsection (a) to award grants or contracts 
     to entities providing health care, including health care 
     providers associations and Federally qualified health 
     centers, to establish, enhance, or expand evidence-informed 
     programs or protocols to promote mental and behavioral health 
     among their providers, other personnel, and members.

     SEC. 3056. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 
                   SUBSTANCE USE DISORDER SERVICES.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $30,000,000, to remain available until 
     expended, to carry out the purpose described in subsection 
     (b).
       (b) Use of Funds.--
       (1) In general.--The Secretary, acting through the 
     Assistant Secretary for Mental Health and Substance Use and 
     in consultation with the Director of the Centers for Disease 
     Control and Prevention, shall award grants to support States; 
     local, Tribal, and territorial governments; Tribal 
     organizations; nonprofit community-based organizations; and 
     primary care and behavioral health organizations to support 
     community-based overdose prevention programs, syringe 
     services programs, and other harm reduction services, with 
     respect to harms of drug misuse that are exacerbated by the 
     COVID-19 public health emergency.
       (2) Use of grant funds.--Grant funds awarded under this 
     section to eligible entities may be used for preventing and 
     controlling the spread of infectious diseases and the 
     consequences of such diseases for individuals with substance 
     use disorder, distributing opioid overdose reversal 
     medication to individuals at risk of overdose, connecting 
     individuals at risk for, or with, a substance use disorder to 
     overdose education, counseling, and health education, and 
     encouraging such individuals to take steps to reduce the 
     negative personal and public health impacts of substance use 
     or misuse.

     SEC. 3057. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 
                   BEHAVIORAL HEALTH NEEDS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $50,000,000, to remain available until 
     expended, to carry out the purpose described in subsection 
     (b).
       (b) Use of Funds.--
       (1) In general.--The Secretary, acting through the 
     Assistant Secretary for Mental Health and Substance Use, 
     shall award grants to State, local, Tribal, and territorial 
     governments, Tribal organizations, nonprofit community-based 
     entities, and primary care and behavioral health 
     organizations to address increased community behavioral 
     health needs worsened by the COVID-19 public health 
     emergency.
       (2) Use of grant funds.--Grant funds awarded under this 
     section to eligible entities may be used for promoting care 
     coordination among local entities; training the mental and 
     behavioral health workforce, relevant stakeholders, and 
     community members; expanding evidence-based integrated models 
     of care; addressing surge capacity for mental and behavioral 
     health needs; providing mental and behavioral health services 
     to individuals with mental health needs (including co-
     occurring substance use disorders) as delivered by behavioral 
     and mental health professionals utilizing telehealth 
     services; and supporting, enhancing, or expanding mental and 
     behavioral health preventive and crisis intervention 
     services.

     SEC. 3058. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS 
                   NETWORK.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, for carrying 
     out section 582 of the Public Health Service Act (42 U.S.C. 
     290hh-1) with respect to addressing the problem of high-risk 
     or medically underserved persons who experience violence-
     related stress.

     SEC. 3059. FUNDING FOR PROJECT AWARE.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $30,000,000, to remain available until expended, for carrying 
     out section 520A of the Public Health Service Act (42 U.S.C. 
     290bb-32) with respect to advancing wellness and resiliency 
     in education.

     SEC. 3059A. FUNDING FOR YOUTH SUICIDE PREVENTION.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $20,000,000, to remain available until expended, for carrying 
     out sections 520E and 520E-2 of the Public Health Service Act 
     (42 U.S.C. 290bb-36, 290bb-36b).

     SEC. 3059B. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION 
                   AND TRAINING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $100,000,000, to remain available until expended, for 
     carrying out section 756 of the Public Health Service Act (42 
     U.S.C. 294e-1).

                   CHAPTER 7--EXCHANGE GRANT PROGRAM

     SEC. 3061. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE 
                   MODERNIZATION.

       (a) In General.--Out of funds appropriated under subsection 
     (b), the Secretary shall award grants to each American Health 
     Benefits Exchange established under section 1311(b) of the 
     Patient Protection and Affordable Care Act (42 U.S.C. 
     18031(b)) (other than an Exchange established by the 
     Secretary under section 1321(c) of such Act (42 U.S.C. 
     18041(c))) that submits to the Secretary an application at 
     such time and in such manner, and containing such 
     information, as specified by the Secretary, for purposes of 
     enabling such Exchange to modernize or update any system, 
     program, or technology utilized by such Exchange to ensure 
     such Exchange is compliant with all applicable requirements.
       (b) Funding.--There is appropriated, out of any monies in 
     the Treasury not otherwise obligated, $20,000,000, to remain 
     available until expended, for carrying out this section.

                          Subtitle B--Medicaid

     SEC. 3101. MANDATORY COVERAGE OF COVID-19 VACCINES AND 
                   ADMINISTRATION AND TREATMENT UNDER MEDICAID.

       (a) Coverage.--
       (1) In general.--Section 1905(a)(4) of the Social Security 
     Act (42 U.S.C. 1396d(a)(4)) is amended--
       (A) by striking ``and (D)'' and inserting ``(D)''; and
       (B) by striking the semicolon at the end and inserting ``; 
     (E) during the period beginning on the date of the enactment 
     of the American Rescue Plan Act of 2021 and ending on the 
     last day of the first calendar quarter that begins at least 
     one year after the last day of the emergency period described 
     in section 1135(g)(1)(B), a COVID-19 vaccine and 
     administration of the vaccine; and (F) during the period 
     beginning on the date of the enactment of the American Rescue 
     Plan Act of 2021 and ending on the last day of the first 
     calendar quarter that begins at least one year after the last 
     day of the emergency period described in section 
     1135(g)(1)(B), testing

[[Page H791]]

     and treatments for COVID-19, including specialized equipment 
     and therapies (including preventive therapies), and, without 
     regard to the requirements of section 1902(a)(10)(B) 
     (relating to comparability), in the case of an individual who 
     is diagnosed with or presumed to have COVID-19, during the 
     period such individual has (or is presumed to have) COVID-19, 
     the treatment of a condition that may seriously complicate 
     the treatment of COVID-19, if otherwise covered under the 
     State plan (or waiver of such plan);''.
       (2) Making covid-19 vaccine available to additional 
     eligibility groups and treatment available to certain 
     uninsured.--Section 1902(a)(10) of such Act (42 U.S.C. 
     1396a(a)(10)) is amended in the matter following subparagraph 
     (G)--
       (A) by striking ``and to other conditions which may 
     complicate pregnancy, (VIII)'' and inserting ``, medical 
     assistance for services related to other conditions which may 
     complicate pregnancy, and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section, 
     (VIII)'';
       (B) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section'' 
     after ``(described in subsection (z)(2))'';
       (C) by striking ``cancer (XV)'' and inserting ``cancer, 
     (XV)'';
       (D) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section'' 
     after ``described in subsection (k)(1)'';
       (E) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section'' 
     after ``family planning setting'';
       (F) by striking ``and (XVIII)'' and inserting ``(XVIII)'';
       (G) by striking ``and any visit described in section 
     1916(a)(2)(G) that is furnished during any such portion'' and 
     inserting ``, any service described in section 1916(a)(2)(G) 
     that is furnished during any such portion, any vaccine 
     described in section 1905(a)(4)(E) (and the administration of 
     such vaccine) that is furnished during any such portion, and 
     testing and treatments for COVID-19, including specialized 
     equipment and therapies (including preventive therapies), 
     and, in the case of an individual who is diagnosed with or 
     presumed to have COVID-19, during the period such individual 
     has (or is presumed to have) COVID-19, the treatment of a 
     condition that may seriously complicate the treatment of 
     COVID-19, if otherwise covered under the State plan (or 
     waiver of such plan)''; and
       (H) by striking the semicolon at the end and inserting ``, 
     and (XIX) medical assistance shall be made available during 
     the period described in section 1905(a)(4)(E) for vaccines 
     described in such section and the administration of such 
     vaccines, for any individual who is eligible for and 
     receiving medical assistance under the State plan or under a 
     waiver of such plan (other than an individual who is eligible 
     for medical assistance consisting only of payment of premiums 
     pursuant to subparagraph (E) or (F) or section 1933), 
     notwithstanding any provision of this title limiting such 
     individual's eligibility for medical assistance under such 
     plan or waiver to coverage for a limited type of benefits and 
     services that would not otherwise include coverage of a 
     COVID-19 vaccine and its administration;''.
       (3) Prohibition of cost sharing.--
       (A) In general.--Subsections (a)(2) and (b)(2) of section 
     1916 of the Social Security Act (42 U.S.C. 1396o) are each 
     amended--
       (i) in subparagraph (F), by striking ``or'' at the end;
       (ii) in subparagraph (G), by striking ``; and''; and
       (iii) by adding at the end the following subparagraphs:
       ``(H) during the period beginning on the date of the 
     enactment of this subparagraph and ending on the last day of 
     the first calendar quarter that begins at least one year 
     after the last day of the emergency period described in 
     section 1135(g)(1)(B), a COVID-19 vaccine and the 
     administration of such vaccine (for any individual eligible 
     for medical assistance for such vaccine (and 
     administration)); or
       ``(I) during the period beginning on the date of the 
     enactment of this subparagraph and ending on the last day of 
     the first calendar quarter that begins at least one year 
     after the last day of the emergency period described in 
     section 1135(g)(1)(B), testing and treatments for COVID-19, 
     including specialized equipment and therapies (including 
     preventive therapies), and, in the case of an individual who 
     is diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State plan (or waiver of such plan); and''.
       (B) Application to alternative cost sharing.--Section 
     1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
     1(b)(3)(B)) is amended--
       (i) in clause (xi), by striking ``any visit'' and inserting 
     ``any service''; and
       (ii) by adding at the end the following clauses:
       ``(xii) During the period beginning on the date of the 
     enactment of this clause and ending on the last day of the 
     first calendar quarter that begins at least one year after 
     the last day of the emergency period described in section 
     1135(g)(1)(B), a COVID-19 vaccine and the administration of 
     such vaccine (for any individual eligible for medical 
     assistance for such vaccine (and administration)).
       ``(xiii) During the period beginning on the date of the 
     enactment of this clause and ending on the last day of the 
     first calendar quarter that begins at least one year after 
     the last day of the emergency period described in section 
     1135(g)(1)(B), testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State plan (or waiver of such plan).''.
       (4) Inclusion in the medicaid drug rebate program of 
     covered outpatient drugs used for covid-19 treatment.--
       (A) In general.--The requirements of section 1927 of the 
     Social Security Act (42 U.S.C. 1396r-8) shall apply to any 
     drug or biological product to which subparagraph (F) of 
     section 1905(a)(4) of such Act, as added by paragraph (1), 
     applies or to which the subclause (XVIII) in the matter 
     following subparagraph (G) of section 1902(a)(10) of such 
     Act, as added by paragraph (2) applies, that is--
       (i) furnished as medical assistance in accordance with such 
     subparagraph (F) or subclause (XVIII) and section 
     1902(a)(10)(A) of such Act, as applicable, for the treatment, 
     or prevention, of COVID-19, as described in such subparagraph 
     or subclause, respectively; and
       (ii) a covered outpatient drug (as defined in section 
     1927(k) of such Act, except that, in applying paragraph 
     (2)(A) of such section to a drug to which such subparagraph 
     (F) or such subclause (XVIII) applies, such drug shall be 
     deemed a prescribed drug for purposes of section 1905(a)(12) 
     of such Act).
       (B) Conforming amendment.--Section 1927(d)(7) of the Social 
     Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding 
     at the end the following new subparagraph:
       ``(E) Drugs and biological products to which section 
     1905(a)(4)(F) and subclause (XVIII) in the matter following 
     subparagraph (G) of section 1902(a)(10) apply that are 
     furnished as medical assistance in accordance with such 
     section or clause, respectively, and section 1902(a)(10)(A), 
     for the treatment or prevention, of COVID-19, as described in 
     such subparagraph of subclause, respectively.''.
       (5) Alternative benefit plans.--Section 1937(b) of the 
     Social Security Act (42 U.S.C. 1396u-7(b)) is amended by 
     adding at the end the following new paragraph:
       ``(8) COVID-19 vaccines, testing, and treatment.--
     Notwithstanding the previous provisions of this section, a 
     State may not provide for medical assistance through 
     enrollment of an individual with benchmark coverage or 
     benchmark-equivalent coverage under this section unless, 
     during the period beginning on the date of the enactment of 
     the American Rescue Plan Act of 2021 and ending on the last 
     day of the first calendar quarter that begins at least one 
     year after the last day of the emergency period described in 
     section 1135(g)(1)(B), such coverage includes (and does not 
     impose any deduction, cost sharing, or similar charge for)--
       ``(A) COVID-19 vaccines and administration of the vaccines; 
     and
       ``(B) testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of such an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period such individual has (or is presumed to have) COVID-19, 
     the treatment of a condition that may seriously complicate 
     the treatment of COVID-19, if otherwise covered under the 
     State plan (or waiver of such plan).''.
       (b) Temporary Increase in Federal Payments for Coverage and 
     Administration of COVID-19 Vaccines.--Section 1905 of the 
     Social Security Act (42 U.S.C. 1396d) is amended--
       (1) in subsection (b), by striking ``and (ff)'' and 
     inserting ``(ff), and (hh)'';
       (2) in subsection (ff), in the matter preceding paragraph 
     (1), by inserting ``, subject to subsection (hh)'' after ``or 
     (z)(2)'' and
       (3) by adding at the end the following new subsection:
       ``(hh) Temporary Increased FMAP for Medical Assistance for 
     Coverage and Administration of COVID-19 Vaccines.--
       ``(1) In general.--Notwithstanding any other provision of 
     this title, during the period described in paragraph (2), the 
     Federal medical assistance percentage for a State, with 
     respect to amounts expended by the State for medical 
     assistance for a vaccine described in subsection (a)(4)(E) 
     (and the administration of such a vaccine), shall be equal to 
     100 percent.
       ``(2) Period described.--The period described in this 
     paragraph is the period that--
       ``(A) begins on the first day of the first quarter 
     beginning after the date of the enactment of this subsection; 
     and
       ``(B) ends on the last day of the first quarter that begins 
     at least one year after the last day of the emergency period 
     described in section 1135(g)(1)(B).
       ``(3) Exclusion of expenditures from territorial caps.--Any 
     payment made to a territory for expenditures for medical 
     assistance under subsection (a)(4)(E) that are subject to the 
     Federal medical assistance percentage specified under 
     paragraph (1) shall not be taken into account for purposes of 
     applying payment limits under subsections (f) and (g) of 
     section 1108.''.

     SEC. 3102. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID 
                   FOR PREGNANT AND POSTPARTUM WOMEN.

       (a) State Option.--Section 1902(e) of the Social Security 
     Act (42 U.S.C. 1396a(e)) is amended by adding at the end the 
     following new paragraph:
       ``(16) Extending certain coverage for pregnant and 
     postpartum women.--
       ``(A) In general.--At the option of the State, the State 
     plan (or waiver of such State plan)

[[Page H792]]

     may provide, that an individual who, while pregnant, is 
     eligible for and has received medical assistance under the 
     State plan approved under this title (or a waiver of such 
     plan) (including during a period of retroactive eligibility 
     under subsection (a)(34)) shall, in addition to remaining 
     eligible under paragraph (5) for all pregnancy-related and 
     postpartum medical assistance available under the State plan 
     (or waiver) through the last day of the month in which the 
     60-day period (beginning on the last day of her pregnancy) 
     ends, remain eligible under the State plan (or waiver) for 
     medical assistance for the period beginning on the first day 
     occurring after the end of such 60-day period and ending on 
     the last day of the month in which the 12-month period 
     (beginning on the last day of her pregnancy) ends.
       ``(B) Full benefits during pregnancy and throughout the 12-
     month postpartum period.--The medical assistance provided for 
     a pregnant or postpartum individual by a State making an 
     election under this paragraph, without regard to the basis on 
     which the individual is eligible for medical assistance under 
     the State plan (or waiver), shall--
       ``(i) include all items and services covered under the 
     State plan (or waiver) that are not less in amount, duration, 
     or scope, or are determined by the Secretary to be 
     substantially equivalent, to the medical assistance available 
     for an individual described in subsection (a)(10)(A)(i); and
       ``(ii) be provided for the individual while pregnant and 
     during the 12-month period that begins on the last day of the 
     individual's pregnancy and ends on the last day of the month 
     in which such 12-month period ends.
       ``(C) Coverage under chip.--A State making an election 
     under this paragraph that covers under title XXI child health 
     assistance for targeted low-income children who are pregnant 
     or targeted low-income pregnant women, as applicable, shall 
     also make the election under section 2107(e)(1)(J) of such 
     title.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply with respect to State elections made under 
     paragraph (16) of section 1902(e) of the Social Security Act 
     (42 U.S.C. 1396a(e)), as added by subsection (a), during the 
     7-year period beginning on the 1st day of the 1st fiscal year 
     quarter that begins at least one year after the date of the 
     enactment of this Act.

     SEC. 3103. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED 
                   MOBILE CRISIS INTERVENTION SERVICES.

       Title XIX of the Social Security Act is amended by adding 
     after section 1946 (42 U.S.C 1396w-5) the following new 
     section:

     ``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-
                   BASED MOBILE CRISIS INTERVENTION SERVICES.

       ``(a) In General.--Notwithstanding section 1902(a)(1) 
     (relating to Statewideness), section 1902(a)(10)(B) (relating 
     to comparability), section 1902(a)(23)(A) (relating to 
     freedom of choice of providers), or section 1902(a)(27) 
     (relating to provider agreements), a State may, during the 5-
     year period beginning on the first day of the first fiscal 
     year quarter that begins on or after the date that is 1 year 
     after the date of the enactment of this section, provide 
     medical assistance for qualifying community-based mobile 
     crisis intervention services under a State plan amendment or 
     waiver approved under section 1115 or subsection (b) or (c) 
     of section 1915.
       ``(b) Qualifying Community-based Mobile Crisis Intervention 
     Services Defined.--For purposes of this section, the term 
     `qualifying community-based mobile crisis intervention 
     services' means, with respect to a State, items and services 
     for which medical assistance is available under the State 
     plan under this title or a waiver of such plan, that are--
       ``(1) furnished to an individual otherwise eligible for 
     medical assistance under the State plan (or waiver of such 
     plan) who is--
       ``(A) outside of a hospital or other facility setting; and
       ``(B) experiencing a mental health or substance use 
     disorder crisis;
       ``(2) furnished by a multidisciplinary mobile crisis team--
       ``(A) that includes at least 1 behavioral health care 
     professional who is capable of conducting an assessment of 
     the individual, in accordance with the professional's 
     permitted scope of practice under State law, and other 
     professionals or paraprofessionals with appropriate expertise 
     in behavioral health or mental health crisis response, 
     including nurses, social workers, peer support specialists, 
     and others, as designated by the State through a State plan 
     amendment (or waiver of such plan);
       ``(B) whose members are trained in trauma-informed care, 
     de-escalation strategies, and harm reduction;
       ``(C) that is able to respond in a timely manner and, where 
     appropriate, provide--
       ``(i) screening and assessment;
       ``(ii) stabilization and de-escalation; and
       ``(iii) coordination with, and referrals to, health 
     services as needed;
       ``(D) that maintains relationships with relevant community 
     partners, including medical and behavioral health providers, 
     primary care providers, community health centers, crisis 
     respite centers, and managed care organizations (if 
     applicable);
       ``(E) that maintains the privacy and confidentiality of 
     patient information consistent with Federal and State 
     requirements; and
       ``(3) available 24 hours per day, every day of the year.
       ``(c) Payments.--Notwithstanding section 1905(b) or 
     1905(ff) and subject to subsections (y) and (z) of section 
     1905, during each of the first 12 fiscal quarters occurring 
     during the period described in subsection (a) that a State 
     meets the requirements described in subsection (d), the 
     Federal medical assistance percentage applicable to amounts 
     expended by the State for medical assistance for qualifying 
     community-based mobile crisis intervention services furnished 
     during such quarter shall be equal to 85 percent. In no case 
     shall the application of the previous sentence result in the 
     Federal medical assistance percentage applicable to amounts 
     expended by a State for medical assistance for such 
     qualifying community-based mobile crisis intervention 
     services furnished during a quarter being less than the 
     Federal medical assistance percentage that would apply to 
     such amounts expended by the State for such services 
     furnished during such quarter without application of the 
     previous sentence.
       ``(d) Requirements.--The requirements described in this 
     paragraph are the following:
       ``(1) The State demonstrates, to the satisfaction of the 
     Secretary that it will be able to support the provision of 
     qualifying community-based mobile crisis intervention 
     services that meet the conditions specified in subsection 
     (b); and
       ``(2) The State provides assurances satisfactory to the 
     Secretary that--
       ``(A) any additional Federal funds received by the State 
     for qualifying community-based mobile crisis intervention 
     services provided under this section that are attributable to 
     the increased Federal medical assistance percentage under 
     subsection (c) will be used to supplement, and not supplant, 
     the level of State funds expended for such services for the 
     fiscal year preceding the first fiscal quarter occurring 
     during the period described in subsection (a);
       ``(B) if the State made qualifying community-based mobile 
     crisis intervention services available in a region of the 
     State in such fiscal year, the State will continue to make 
     such services available in such region under this section 
     during each month occurring during the period described in 
     subsection (a) for which the Federal medical assistance 
     percentage under subsection (c) is applicable with respect to 
     the State.
       ``(e) Funding for State Planning Grants.--There is 
     appropriated, out of any funds in the Treasury not otherwise 
     appropriated, $15,000,000 to the Secretary for purposes of 
     implementing, administering, and making planning grants to 
     States as soon as practicable for purposes of developing a 
     State plan amendment or section 1115, 1915(b), or 1915(c) 
     waiver request (or an amendment to such a waiver) to provide 
     qualifying community-based mobile crisis intervention 
     services under this section, to remain available until 
     expended.''

     SEC. 3104. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE 
                   UNDER STATE MEDICAID PLANS WHICH BEGIN TO 
                   EXPEND AMOUNTS FOR CERTAIN MANDATORY 
                   INDIVIDUALS.

       Section 1905 of the Social Security Act (42 U.S.C. 1396d), 
     as amended by section 3101 of this subtitle, is further 
     amended--
       (1) in subsection (b), in the first sentence, by striking 
     ``and (hh)'' and inserting ``(hh), and (ii)'';
       (2) in subsection (ff), by striking ``subject to subsection 
     (hh)'' and inserting ``subject to subsections (hh) and 
     (ii)''; and
       (3) by adding at the end the following new subsection:
       ``(ii) Temporary Increase in FMAP for Medical Assistance 
     Under State Medicaid Plans Which Begin to Expend Amounts for 
     Certain Mandatory Individuals.--
       ``(1) In general.--For each quarter occurring during the 8-
     quarter period beginning with the first calendar quarter 
     during which a qualifying State (as defined in paragraph (3)) 
     expends amounts for all individuals described in section 
     1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of 
     such plan), the Federal medical assistance percentage 
     determined under subsection (b) for such State shall, after 
     application of any increase, if applicable, under section 
     6008 of the Families First Coronavirus Response Act, be 
     increased by 5 percentage points, except for any quarter (and 
     each subsequent quarter) during such period during which the 
     State ceases to provide medical assistance to any such 
     individual under the State plan (or waiver of such plan).
       ``(2) Special application rules.--Any increase described in 
     paragraph (1) (or payment made for expenditures on medical 
     assistance that are subject to such increase)--
       ``(A) shall not apply with respect to disproportionate 
     share hospital payments described in section 1923;
       ``(B) shall not be taken into account in calculating the 
     enhanced FMAP of a State under section 2105;
       ``(C) shall not be taken into account for purposes of part 
     A, D, or E of title IV; and
       ``(D) shall not be taken into account for purposes of 
     applying payment limits under subsections (f) and (g) of 
     section 1108.
       ``(3) Definition.--For purposes of this subsection, the 
     term `qualifying State' means a State which has not expended 
     amounts for all individuals described in section 
     1902(a)(10)(A)(i)(VIII) before the date of the enactment of 
     this subsection.''.

     SEC. 3105. EXTENSION OF 100 PERCENT FEDERAL MEDICAL 
                   ASSISTANCE PERCENTAGE TO URBAN INDIAN HEALTH 
                   ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE 
                   SYSTEMS.

       Section 1905(b) of the Social Security Act (42 U.S.C. 
     1396d(b)) is amended by inserting after ``(as defined in 
     section 4 of the Indian Health Care Improvement Act)'' the 
     following: ``; for the 8 fiscal year quarters beginning with 
     the first fiscal year quarter beginning after the date of the 
     enactment of the American Rescue Plan Act of 2021, the 
     Federal medical assistance percentage shall also be 100 per 
     centum with respect to amounts expended as medical assistance 
     for services which are received through an Urban Indian 
     organization (as defined in paragraph (29) of section 4 of 
     the Indian Health

[[Page H793]]

     Care Improvement Act) that has a grant or contract with the 
     Indian Health Service under title V of such Act; and, for 
     such 8 fiscal year quarters, the Federal medical assistance 
     percentage shall also be 100 per centum with respect to 
     amounts expended as medical assistance for services which are 
     received through a Native Hawaiian Health Center (as defined 
     in section 12(4) of the Native Hawaiian Health Care 
     Improvement Act) or a qualified entity (as defined in section 
     6(b) of such Act) that has a grant or contract with the Papa 
     Ola Lokahi under section 8 of such Act''.

     SEC. 3106. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR 
                   SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE 
                   SOURCE DRUGS.

       Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 
     1396r-8(c)(2)(D)) is amended by inserting after ``December 
     31, 2009,'' the following: ``and before January 1, 2023,''.

     SEC. 3107. ADDITIONAL SUPPORT FOR MEDICAID HOME AND 
                   COMMUNITY-BASED SERVICES DURING THE COVID-19 
                   EMERGENCY.

       (a) Increased FMAP.--
       (1) In general.--Notwithstanding section 1905(b) of the 
     Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), 
     in the case of a State that meets the HCBS program 
     requirements under subsection (b), the Federal medical 
     assistance percentage determined for the State under section 
     1905(b) of such Act (or, if applicable, under section 
     1905(ff)) and, if applicable, increased under subsection (y), 
     (z), (aa), or (ii) of section 1905 of such Act (42 U.S.C. 
     1396d), section 1915(k) of such Act (42 U.S.C. 1396n(k)), or 
     section 6008(a) of the Families First Coronavirus Response 
     Act (Public Law 116-127), shall be increased by 7.35 
     percentage points with respect to expenditures of the State 
     under the State Medicaid program for home and community-based 
     services (as defined in paragraph (2)(B)) that are provided 
     during the HCBS program improvement period (as defined in 
     paragraph (2)(A)). In no case may the application of the 
     previous sentence result in the Federal medical assistance 
     percentage determined for a State being more than 95 percent 
     with respect to such expenditures. Any payment made to Puerto 
     Rico, the Virgin Islands, Guam, the Northern Mariana Islands, 
     or American Samoa for expenditures on medical assistance that 
     are subject to the Federal medical assistance percentage 
     increase specified under the first sentence of this paragraph 
     shall not be taken into account for purposes of applying 
     payment limits under subsections (f) and (g) of section 1108 
     of the Social Security Act (42 U.S.C. 1308).
       (2) Definitions.--In this section:
       (A) HCBS program improvement period.--The term ``HCBS 
     program improvement period'' means, with respect to a State, 
     the period--
       (i) beginning on April 1, 2021; and
       (ii) ending on March 31, 2022.
       (B) Home and community-based services.--The term ``home and 
     community-based services'' means any of the following:
       (i) Home health care services authorized under paragraph 
     (7) of section 1905(a) of the Social Security Act (42 U.S.C. 
     1396d(a)).
       (ii) Personal care services authorized under paragraph (24) 
     of such section.
       (iii) PACE services authorized under paragraph (26) of such 
     section.
       (iv) Home and community-based services authorized under 
     subsections (b), (c), (i), (j), and (k) of section 1915 of 
     such Act (42 U.S.C. 1396n), such services authorized under a 
     waiver under section 1115 of such Act (42 U.S.C. 1315), and 
     such services through coverage authorized under section 1937 
     of such Act (42 U.S.C. 1396u-7).
       (v) Case management services authorized under section 
     1905(a)(19) of the Social Security Act (42 U.S.C. 
     1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C. 
     1396n(g)).
       (vi) Rehabilitative services, including those related to 
     behavioral health, described in section 1905(a)(13) of such 
     Act (42 U.S.C. 1396d(a)(13)).
       (vii) Such other services specified by the Secretary of 
     Health and Human Services.
       (C) Eligible individual.--The term ``eligible individual'' 
     means an individual who is eligible for and enrolled for 
     medical assistance under a State Medicaid program and 
     includes an individual who becomes eligible for medical 
     assistance under a State Medicaid program when removed from a 
     waiting list.
       (D) Medicaid program.--The term ``Medicaid program'' means, 
     with respect to a State, the State program under title XIX of 
     the Social Security Act (42 U.S.C. 1396 et seq.) (including 
     any waiver or demonstration under such title or under section 
     1115 of such Act (42 U.S.C. 1315) relating to such title).
       (E) State.--The term ``State'' has the meaning given such 
     term for purposes of title XIX of the Social Security Act (42 
     U.S.C. 1396 et seq.).
       (b) State Requirements for FMAP Increase.--As conditions 
     for receipt of the increase under subsection (a) to the 
     Federal medical assistance percentage determined for a State, 
     the State shall meet each of the following requirements 
     (referred to in subsection (a) as the HCBS program 
     requirements):
       (1) Supplement, not supplant.--The State shall use the 
     Federal funds attributable to the increase under subsection 
     (a) to supplement, and not supplant, the level of State funds 
     expended for home and community-based services for eligible 
     individuals through programs in effect as of April 1, 2021.
       (2) Required implementation of certain activities.--The 
     State shall implement, or supplement the implementation of, 
     one or more activities to enhance, expand, or strengthen home 
     and community-based services under the State Medicaid 
     program.

     SEC. 3108. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND 
                   EMPLOYEE SAFETY IN NURSING FACILITIES.

       Section 1919 of the Social Security Act (42 U.S.C. 1396r) 
     is amended by adding at the end the following new subsection:
       ``(k) Funding for State Strike Teams.--In addition to 
     amounts otherwise available, there is appropriated to the 
     Secretary, out of any monies in the Treasury not otherwise 
     appropriated, $250,000,000, to remain available until 
     expended, for purposes of allocating such amount among the 
     States (including the District of Columbia and each territory 
     of the United States) for such a State to establish and 
     implement a strike team that will be deployed to a nursing 
     facility in the State with diagnosed or suspected cases of 
     COVID-19 among residents or staff for the purposes of 
     assisting with clinical care, infection control, or staffing 
     during the emergency period described in section 
     1135(g)(1)(B).''.

     SEC. 3109. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC 
                   HEALTH EMERGENCY RELATED TO CORONAVIRUS.

       (a) In General.--Section 1923(f)(3) of the Social Security 
     Act (42 U.S.C. 1396r-4(f)(3)) is amended--
       (1) in subparagraph (A), by striking ``subparagraph (E)'' 
     and inserting ``subparagraphs (E) and (F)'' ; and
       (2) by adding at the end the following new subparagraph:
       ``(F) Allotments during the coronavirus temporary medicaid 
     fmap increase.--
       ``(i) In general.--Notwithstanding any other provision of 
     this subsection, for any fiscal year for which the Federal 
     medical assistance percentage applicable to expenditures 
     under this section is increased pursuant to section 6008 of 
     the Families First Coronavirus Response Act, the Secretary 
     shall recalculate the annual DSH allotment, including the DSH 
     allotment specified under paragraph (6)(A)(vi), to ensure 
     that the total DSH payments (including both Federal and State 
     shares) that a State may make related to a fiscal year is 
     equal to the total DSH payments that the State could have 
     made for such fiscal year without such increase to the 
     Federal medical assistance percentage.
       ``(ii) No application to allotments beginning after covid-
     19 emergency period.--The DSH allotment for any State for the 
     first fiscal year beginning after the end of the emergency 
     period described in section 1135(g)(1)(B) or any succeeding 
     fiscal year shall be determined under this paragraph without 
     regard to the DSH allotments determined under clause (i).''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect and apply as if included in the enactment 
     of the Families First Coronavirus Response Act (Public Law 
     116-127).

            Subtitle C--Children's Health Insurance Program

     SEC. 3201. MANDATORY COVERAGE OF COVID-19 VACCINES AND 
                   ADMINISTRATION AND TREATMENT UNDER CHIP.

       (a) Coverage.--
       (1) In general.--Section 2103(c) of the Social Security Act 
     (42 U.S.C. 1397cc(c)) is amended by adding at the end the 
     following paragraph:
       ``(11) Required coverage of covid-19 vaccines and 
     treatment.--Regardless of the type of coverage elected by a 
     State under subsection (a), the child health assistance 
     provided for a targeted low-income child, and, in the case of 
     a State that elects to provide pregnancy-related assistance 
     pursuant to section 2112, the pregnancy-related assistance 
     provided for a targeted low-income pregnant woman (as such 
     terms are defined for purposes of such section), shall 
     include coverage, during the period beginning on the date of 
     the enactment of this paragraph and ending on the last day of 
     the first calendar quarter that begins at least one year 
     after the last day of the emergency period described in 
     section 1135(g)(1)(B), of--
       ``(A) a COVID-19 vaccine (and the administration of the 
     vaccine); and
       ``(B) testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State child health plan (or waiver of such 
     plan).''.
       (2) Prohibition of cost sharing.--Section 2103(e)(2) of the 
     Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by 
     section 6004(b)(3) of the Families First Coronavirus Response 
     Act, is amended--
       (A) in the paragraph header, by inserting ``a covid-19 
     vaccine, covid-19 treatment,'' before ``or pregnancy-related 
     assistance''; and
       (B) by striking ``visits described in section 
     1916(a)(2)(G), or'' and inserting ``services described in 
     section 1916(a)(2)(G), vaccines described in section 
     1916(a)(2)(H) administered during the period described in 
     such section (and the administration of such vaccines), 
     testing or treatments described in section 1916(a)(2)(I) 
     furnished during the period described in such section, or''.
       (b) Temporary Increase in Federal Payments for Coverage and 
     Administration of COVID-19 Vaccines.--Section 2105(c) of the 
     Social Security Act (42 U.S.C. 1397ee(c)) is amended by 
     adding at the end the following new paragraph:
       ``(12) Temporary enhanced payment for coverage and 
     administration of covid-19 vaccines.--During the period 
     described in section 1905(hh)(2), notwithstanding subsection 
     (b), the enhanced FMAP for a State, with respect to payments 
     under subsection (a) for expenditures under the State child 
     health plan (or a waiver of such plan) for a vaccine 
     described in section 1905(a)(4)(E) (and the administration of 
     such a vaccine), shall be equal to 100 percent.''.
       (c) Adjustment of CHIP Allotments.--Section 2104(m) of the 
     Social Security Act (42 U.S.C. 1397dd(m)) is amended--

[[Page H794]]

       (1) in paragraph (2)(B), in the matter preceding clause 
     (i), by striking ``paragraphs (5) and (7)'' and inserting 
     ``paragraphs (5), (7), and (12)''; and
       (2) by adding at the end the following new paragraph:
       ``(12) Adjusting allotments to account for increased 
     federal payments for coverage and administration of covid-19 
     vaccines.--If a State, commonwealth, or territory receives 
     payment for a fiscal year (beginning with fiscal year 2021) 
     under subsection (a) of section 2105 for expenditures that 
     are subject to the enhanced FMAP specified under subsection 
     (c)(12) of such section, the amount of the allotment 
     determined for the State, commonwealth, or territory under 
     this subsection--
       ``(A) for such fiscal year shall be increased by the 
     projected expenditures for such year by the State, 
     commonwealth, or territory under the State child health plan 
     (or a waiver of such plan) for vaccines described in section 
     1905(a)(4)(E) (and the administration of such vaccines); and
       ``(B) once actual expenditures are available in the 
     subsequent fiscal year, the fiscal year allotment that was 
     adjusted by the amount described in subparagraph (A) shall be 
     adjusted on the basis of the difference between--
       ``(i) such projected amount of expenditures described in 
     subparagraph (A) for such fiscal year described in such 
     subparagraph by the State, commonwealth, or territory; and
       ``(ii) the actual amount of expenditures for such fiscal 
     year described in subparagraph (A) by the State, 
     commonwealth, or territory under the State child health plan 
     (or waiver of such plan) for vaccines described in section 
     1905(a)(4)(E) (and the administration of such vaccines).''.

     SEC. 3202. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR 
                   PREGNANT AND POSTPARTUM WOMEN.

       (a) Modifications to Coverage.--
       (1) In general.--Section 2107(e)(1) of the Social Security 
     Act (42 U.S.C. 1397gg(e)(1)) is amended--
       (A) by redesignating subparagraphs (J) through (S) as 
     subparagraphs (K) through (T), respectively; and
       (B) by inserting after subparagraph (I) the following new 
     subparagraph:
       ``(J) Paragraphs (5) and (16) of section 1902(e) (relating 
     to the State option to provide medical assistance consisting 
     of full benefits during pregnancy and throughout the 12-month 
     postpartum period under title XIX, but only if the State has 
     elected to apply such paragraph (16) with respect to pregnant 
     women under title XIX), if the State provides child health 
     assistance for targeted low-income children who are pregnant 
     or to targeted low-income pregnant women and the State has 
     elected to apply such paragraph (16) with respect to pregnant 
     women under title XIX, the provision of assistance under the 
     State child health plan or waiver for targeted low-income 
     children or targeted low-income pregnant women during 
     pregnancy and the 12-month postpartum period shall be 
     required and not at the option of the State and shall include 
     coverage of all items or services provided to a targeted low-
     income child or targeted low-income pregnant woman (as 
     applicable) under the State child health plan or waiver)..''.
       (2) Optional coverage of targeted low-income pregnant 
     women.--Section 2112(d)(2)(A) of the Social Security Act (42 
     U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-
     day period'' the following: ``, or, in the case that 
     subparagraph (A) of section 1902(e)(16) applies to the State 
     child health plan (or waiver of such plan), pursuant to 
     section 2107(e)(1), the 12-month period,''.
       (b) Effective Date.--The amendments made by subsection (a), 
     shall apply with respect to State elections made under 
     paragraph (16) of section 1902(e) of the Social Security Act 
     (42 U.S.C. 1396a(e)), as added by section 3102(a) of subtitle 
     B of this title, during the 7-year period beginning on the 
     1st day of the 1st fiscal year quarter that begins at least 
     one year after the date of the enactment of this Act.

                      Subtitle D--Other Provisions

   CHAPTER 1--ENSURING ENVIRONMENTAL HEALTH AND RATEPAYER PROTECTION 
                          DURING THE PANDEMIC

     SEC. 3301. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE 
                   COVID-19 PANDEMIC.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Environmental 
     Protection Agency for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $100,000,000, to 
     remain available until expended, to address health outcome 
     disparities from pollution and the COVID-19 pandemic, of 
     which--
       (1) $50,000,000, shall be for grants, contracts, and other 
     agency activities that identify and address disproportionate 
     environmental or public health harms and risks in minority 
     populations or low-income populations under--
       (A) section 103(b) of the Clean Air Act (42 U.S.C. 
     7403(b));
       (B) section 1442 of the Safe Drinking Water Act (42 U.S.C. 
     300j-1);
       (C) section 104(k)(7)(A) of the Comprehensive Environmental 
     Response, Compensation, and Liability Act of 1980 (42 U.S.C. 
     9604(k)(7)(A)); and
       (D) sections 791 through 797 of the Energy Policy Act of 
     2005 (42 U.S.C. 16131 through 16137); and
       (2) $50,000,000 shall be for grants and activities 
     authorized under subsections (a) through (c) of section 103 
     of the Clean Air Act (42 U.S.C. 7403) and grants and 
     activities authorized under section 105 of such Act (42 
     U.S.C. 7405).
       (b) Administration of Funds.--
       (1) Of the funds made available pursuant to subsection 
     (a)(1), the Administrator shall reserve 2 percent for 
     administrative costs necessary to carry out activities funded 
     pursuant to such subsection.
       (2) Of the funds made available pursuant to subsection 
     (a)(2), the Administrator shall reserve 5 percent for 
     activities funded pursuant to such subsection other than 
     grants.

     SEC. 3302. FUNDING FOR LIHEAP.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $4,500,000,000, to 
     remain available through September 30, 2022, for additional 
     funding to provide payments under section 2602(b) of the Low-
     Income Home Energy Assistance Act of 1981 (42 U.S.C. 
     8621(b)), except that--
       (1) $2,250,000,000 of such amounts shall be allocated as 
     though the total appropriation for such payments for fiscal 
     year 2021 was less than $1,975,000,000; and
       (2) section 2607(b)(2)(B) of such Act (42 U.S.C. 
     8626(b)(2)(B)) shall not apply to funds appropriated under 
     this section for fiscal year 2021.

     SEC. 3303. FUNDING FOR WATER ASSISTANCE PROGRAM.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services for fiscal year 2021, out of any amounts 
     in the Treasury not otherwise appropriated, $500,000,000, to 
     remain available until expended, for grants to States and 
     Indian Tribes to assist low-income households, particularly 
     those with the lowest incomes, that pay a high proportion of 
     household income for drinking water and wastewater services, 
     by providing funds to owners or operators of public water 
     systems or treatment works to reduce arrearages of and rates 
     charged to such households for such services.
       (b) Allotment.--The Secretary shall--
       (1) allot amounts appropriated in this section to a State 
     or Indian Tribe based on--
       (A) the percentage of households in the State, or under the 
     jurisdiction of the Indian Tribe, with income equal or less 
     than 150 percent of the Federal poverty line; and
       (B) the percentage of households in the State, or under the 
     jurisdiction of the Indian Tribe, that spend more than 30 
     percent of monthly income on housing; and
       (2) reserve up to 3 percent of the amount appropriated in 
     this section for Indian Tribes and tribal organizations.

 CHAPTER 2--DISTANCE LEARNING AND CONSUMER PROTECTION DURING THE COVID-
                              19 PANDEMIC

     SEC. 3311. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO 
                   PROTECT CONSUMERS FROM POTENTIALLY DANGEROUS 
                   PRODUCTS RELATED TO COVID-19.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Consumer Product 
     Safety Commission for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $50,000,000, to 
     remain available until September 30, 2026, for the purposes 
     described in subsection (b).
       (b) Purposes.--The funds made available in subsection (a) 
     shall only be used for purposes of the Consumer Product 
     Safety Commission to--
       (1) carry out the requirements in title XX of division FF 
     of the Consolidated Appropriations Act, 2021 (Public Law 116-
     260);
       (2) enhance targeting, surveillance, and screening of 
     consumer products, particularly COVID-19 products, entering 
     the United States at ports of entry, including ports of entry 
     for de minimis shipments;
       (3) enhance monitoring of internet websites for the 
     offering for sale of new and used violative consumer 
     products, particularly COVID-19 products, and coordination 
     with retail and resale websites to improve identification and 
     elimination of listings of such products;
       (4) increase awareness and communication particularly of 
     COVID-19 product related risks and other consumer product 
     safety information; and
       (5) improve the Commission's data collection and analysis 
     system especially with a focus on consumer product safety 
     risks resulting from the COVID-19 pandemic to socially 
     disadvantaged individuals and other vulnerable populations.
       (c) Definitions.--In this section--
       (1) the term ``Commission'' means the Consumer Product 
     Safety Commission;
       (2) the term ``violative consumer products'' means consumer 
     products in violation of an applicable consumer product 
     safety standard under the Consumer Product Safety Act (15 
     U.S.C. 2051 et seq.) or any similar rule, regulation, 
     standard, or ban under any other Act enforced by the 
     Commission;
       (3) the term ``COVID-19 emergency period'' means the period 
     during which a public health emergency declared pursuant to 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     with respect to the 2019 novel coronavirus (COVID-19), 
     including under any renewal of such declaration, is in 
     effect; and
       (4) the term ``COVID-19 products'' means consumer products, 
     as defined by section 3(a)(5) of the Consumer Product Safety 
     Act (15 U.S.C. 2052(a)(5)), whose risks have been 
     significantly affected by COVID-19 or whose sales have 
     materially increased during the COVID-19 emergency period as 
     a result of the COVID-19 pandemic.

     SEC. 3312. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY 
                   EDUCATIONAL CONNECTIONS AND DEVICES.

       (a) Regulations Required.--Not later than 60 days after the 
     date of the enactment of this Act, the Commission shall 
     promulgate regulations providing for the provision, from 
     amounts made available from the Emergency Connectivity Fund, 
     of support under paragraphs (1)(B) and (2) of section 254(h) 
     of the Communications Act of 1934 (47 U.S.C. 254(h)) to an 
     eligible school or library, for the purchase during a COVID-
     19 emergency period of eligible

[[Page H795]]

     equipment or advanced telecommunications and information 
     services (or both), for use by--
       (1) in the case of a school, students and staff of the 
     school at locations that include locations other than the 
     school; and
       (2) in the case of a library, patrons of the library at 
     locations that include locations other than the library.
       (b) Support Amount.--In providing support under the covered 
     regulations, the Commission shall reimburse 100 percent of 
     the costs associated with the eligible equipment, advanced 
     telecommunications and information services, or eligible 
     equipment and advanced telecommunications and information 
     services, except that any reimbursement of a school or 
     library for the costs associated with any eligible equipment 
     may not exceed an amount that the Commission determines, with 
     respect to the request by the school or library for the 
     reimbursement, is reasonable.
       (c) Emergency Connectivity Fund.--
       (1) Establishment.--There is established in the Treasury of 
     the United States a fund to be known as the ``Emergency 
     Connectivity Fund''.
       (2) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Emergency 
     Connectivity Fund for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated--
       (A) $7,599,000,000, to remain available until September 30, 
     2030, for--
       (i) the provision of support under the covered regulations; 
     and
       (ii) the Commission to adopt, and the Commission and the 
     Universal Service Administrative Company to administer, the 
     covered regulations; and
       (B) $1,000,000, to remain available until September 30, 
     2030, for the Inspector General of the Commission to conduct 
     oversight of support provided under the covered regulations.
       (3) Limitation.--Not more than 2 percent of the amount made 
     available under paragraph (2)(A) may be used for the purposes 
     described in clause (ii) of such paragraph.
       (4) Relationship to universal service contributions.--
     Support provided under the covered regulations shall be 
     provided from amounts made available from the Emergency 
     Connectivity Fund and not from contributions under section 
     254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)).
       (d) Definitions.--In this section:
       (1) Advanced telecommunications and information services.--
     The term ``advanced telecommunications and information 
     services'' means advanced telecommunications and information 
     services, as such term is used in section 254(h) of the 
     Communications Act of 1934 (47 U.S.C. 254(h)).
       (2) Commission.--The term ``Commission'' means the Federal 
     Communications Commission.
       (3) Connected device.--The term ``connected device'' means 
     a laptop computer, tablet computer, or similar end-user 
     device that is capable of connecting to advanced 
     telecommunications and information services.
       (4) Covered regulations.--The term ``covered regulations'' 
     means the regulations promulgated under subsection (a).
       (5) COVID-19 emergency period.--The term ``COVID-19 
     emergency period'' means a period that--
       (A) begins on the date of a determination by the Secretary 
     of Health and Human Services pursuant to section 319 of the 
     Public Health Service Act (42 U.S.C. 247d) that a public 
     health emergency exists as a result of COVID-19; and
       (B) ends on the June 30 that first occurs after the date 
     that is 1 year after the date on which such determination 
     (including any renewal thereof) terminates.
       (6) Eligible equipment.--The term ``eligible equipment'' 
     means the following:
       (A) Wi-Fi hotspots.
       (B) Modems.
       (C) Routers.
       (D) Devices that combine a modem and router.
       (E) Connected devices.
       (7) Eligible school or library.--The term ``eligible school 
     or library'' means an elementary school, secondary school, or 
     library (including a Tribal elementary school, Tribal 
     secondary school, or Tribal library) eligible for support 
     under paragraphs (1)(B) and (2) of section 254(h) of the 
     Communications Act of 1934 (47 U.S.C. 254(h)).
       (8) Emergency connectivity fund.--The term ``Emergency 
     Connectivity Fund'' means the fund established under 
     subsection (c)(1).
       (9) Library.--The term ``library'' includes a library 
     consortium.
       (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking 
     protocol based on Institute of Electrical and Electronics 
     Engineers standard 802.11 (or any successor standard).
       (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a 
     device that is capable of--
       (A) receiving advanced telecommunications and information 
     services; and
       (B) sharing such services with a connected device through 
     the use of Wi-Fi.

CHAPTER 3--OVERSIGHT OF DEPARTMENT OF COMMERCE PREVENTION AND RESPONSE 
                              TO COVID-19

     SEC. 3321. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR 
                   GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the Office of the Inspector General of the 
     Department of Commerce for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $3,000,000, to 
     remain available until September 30, 2022, for oversight of 
     activities supported with funds appropriated to the 
     Department of Commerce to prevent, prepare for, and respond 
     to COVID-19.

               TITLE IV--COMMITTEE ON FINANCIAL SERVICES

               Subtitle A--Defense Production Act of 1950

     SEC. 4001. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.

       (a) Supporting Enhanced Use of the Defense Production Act 
     of 1950.--In addition to funds otherwise available, there is 
     appropriated, for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $10,000,000,000, 
     notwithstanding section 304(e) of the Defense Production Act 
     of 1950 (50 U.S.C. 4534(e)), to remain available until 
     September 30, 2025, to carry out titles I, III, and VII of 
     such Act in accordance with subsection (b).
       (b) Medical Supplies and Equipment.--
       (1) Testing, ppe, vaccines, and other materials.--Except as 
     provided in paragraph (2), amounts appropriated in subsection 
     (a) shall be used for the purchase, production (including the 
     construction, repair, and retrofitting of government-owned or 
     private facilities as necessary), or distribution of medical 
     supplies and equipment (including durable medical equipment) 
     related to combating the COVID-19 pandemic, including--
       (A) in vitro diagnostic products for the detection of SARS-
     CoV-2 or the diagnosis of the virus that causes COVID-19, and 
     the reagents and other materials necessary for producing, 
     conducting, or administering such products, and the 
     machinery, equipment, laboratory capacity, or other 
     technology necessary to produce such products;
       (B) face masks and personal protective equipment, including 
     face shields, nitrile gloves, N-95 filtering facepiece 
     respirators, and any other masks or equipment (including 
     durable medical equipment) needed to respond to the COVID-19 
     pandemic, and the materials, machinery, additional 
     manufacturing lines or facilities, or other technology 
     necessary to produce such equipment; and
       (C) drugs, devices, and biological products that are 
     approved, cleared, licensed, or authorized under either of 
     such Acts for use in treating or preventing COVID-19 and 
     symptoms related to COVID-19, and any materials, 
     manufacturing machinery, additional manufacturing or fill-
     finish lines or facilities, technology, or equipment 
     (including durable medical equipment) necessary to produce or 
     use such drugs, biological products, or devices (including 
     syringes, vials, or other supplies or equipment related to 
     delivery, distribution, or administration).
       (2) Responding to public health emergencies.--After 
     September 30, 2022, amounts appropriated in subsection (a) 
     may be used for any activity authorized by paragraph (1), or 
     any other activity necessary to meet critical public health 
     needs of the United States, with respect to any pathogen that 
     the President has determined has the potential for creating a 
     public health emergency.

                     Subtitle B--Housing Provisions

     SEC. 4101. EMERGENCY RENTAL ASSISTANCE.

       (a) Funding.--
       (1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of the 
     Treasury for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $20,250,000,000, to 
     remain available until September 30, 2027, for making 
     payments to eligible grantees under this section--
       (2) Reservation of funds.--Of the amount appropriated under 
     paragraph (1), the Secretary shall reserve--
       (A) $305,000,000 for making payments under this section to 
     the Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, the Commonwealth of the Northern Mariana 
     Islands, and American Samoa;
       (B) $30,000,000 for costs of the Secretary for the 
     administration of emergency rental assistance programs and 
     technical assistance to recipients of any grants made by the 
     Secretary to provide financial and other assistance to 
     renters;
       (C) $3,000,000 for administrative expenses of the Inspector 
     General relating to oversight of funds provided in this 
     section; and
       (D) $1,200,000,000 for payments to high-need grantees as 
     provided in this section.
       (b) Allocation for Rental and Utility Assistance.--
       (1) Allocation for states and units of local government.--
       (A) In general.--The amount appropriated under paragraph 
     (1) of subsection (a) that remains after the application of 
     paragraph (2) of such subsection shall be allocated to 
     eligible grantees described in subparagraphs (A) and (B) of 
     subsection (f)(1) in the same manner as the amount 
     appropriated under section 501 of subtitle A of title V of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260) is allocated to States and units of 
     local government under subsection (b)(1) of such section, 
     except that section 501(b) of such subtitle A shall be 
     applied--
       (i) without regard to clause (i) of paragraph (1)(A);
       (ii) by deeming the amount appropriated under paragraph (1) 
     of subsection (a) of this Act that remains after the 
     application of paragraph (2) of such subsection to be the 
     amount deemed to apply for purposes of applying clause (ii) 
     of section 501(b)(1)(A) of such subtitle A;
       (iii) by substituting ``$152,000,000'' for ``$200,000,000'' 
     each place such term appears;
       (iv) in subclause (I) of such section 501(b)(1)(A)(v), by 
     substituting ``under section 4101 of the American Rescue Plan 
     Act of 2021'' for ``under section 501 of subtitle A of title 
     V of division N of the Consolidated Appropriations Act, 
     2021''; and
       (v) in subclause (II) of such section 501(b)(1)(A)(v), by 
     substituting ``local government elects to receive funds from 
     the Secretary under section 4101 of the American Rescue Plan 
     Act of 2021 and will use the funds in a manner consistent 
     with such section'' for ``local government elects to receive 
     funds from the Secretary

[[Page H796]]

     under section 501 of subtitle A of title V of division N of 
     the Consolidated Appropriations Act, 2021 and will use the 
     funds in a manner consistent with such section''.
       (B) Pro rata adjustment.--The Secretary shall make pro rata 
     adjustments in the amounts of the allocations determined 
     under subparagraph (A) of this paragraph for entities 
     described in such subparagraph as necessary to ensure that 
     the total amount of allocations made pursuant to such 
     subparagraph does not exceed the remainder appropriated 
     amount described in such subparagraph.
       (2) Allocations for territories.--The amount reserved under 
     subsection (a)(2)(A) shall be allocated to eligible grantees 
     described in subsection (f)(1)(C) in the same manner as the 
     amount appropriated under section 501(a)(2)(A) of subtitle A 
     of title V of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260) is allocated under section 
     501(b)(3) of such subtitle A to eligible grantees under 
     subparagraph (C) of such section 501(b)(3), except that 
     section 501(b)(3) of such subtitle A shall be applied--
       (A) in subparagraph (A), by inserting ``of this Act'' after 
     ``the amount reserved under subsection (a)(2)(A)''; and
       (B) in clause (i) of subparagraph (B), by substituting 
     ``the amount equal to 0.3 percent of the amount appropriated 
     under subsection (a)(1)'' with ``the amount equal to 0.3 
     percent of the amount appropriated under subsection (a)(1) of 
     this Act''.
       (3) High-need grantees.--The Secretary shall allocate funds 
     reserved under subsection (a)(2)(D) to eligible grantees with 
     a high need for assistance under this section as evidenced by 
     the number of very low-income renter households paying more 
     than 50 percent of income on rent or living in substandard or 
     overcrowded conditions, rental market costs, and employment 
     trends.
       (c) Payment Schedule.--
       (1) In general.--The Secretary shall pay all eligible 
     grantees not less than 40 percent of each such eligible 
     grantee's total allocation provided under subsection (b) 
     within 60 days of enactment of this Act.
       (2) Subsequent payments.--The Secretary shall pay to 
     eligible grantees additional amounts in tranches up to the 
     full amount of each such eligible grantee's total allocation 
     in accordance with a procedure established by the Secretary, 
     provided that any such procedure established by the Secretary 
     shall require that an eligible grantee must have obligated 
     not less than 75 percent of the funds already disbursed by 
     the Secretary pursuant to this section prior to disbursement 
     of additional amounts.
       (d) Use of Funds.--
       (1) In general.--An eligible grantee shall only use the 
     funds provided from payments made under this section as 
     follows:
       (A) Financial assistance.--
       (i) In general.--Subject to clause (ii) of this 
     subparagraph, funds received by an eligible grantee from 
     payments made under this section shall be used to provide 
     financial assistance to eligible households, not to exceed 18 
     months, including the payment of--

       (I) rent;
       (II) rental arrears;
       (III) utilities and home energy costs;
       (IV) utilities and home energy costs arrears; and
       (V) other expenses related to housing, as defined by the 
     Secretary.

       (ii) Limitation.--The aggregate amount of financial 
     assistance an eligible household may receive under this 
     section, when combined with financial assistance provided 
     under section 501 of subtitle A of title V of division N of 
     the Consolidated Appropriations Act, 2021 (Public Law 116-
     260), shall not exceed 18 months.
       (B) Housing stability services.--Not more than 10 percent 
     of funds received by an eligible grantee from payments made 
     under this section may be used to provide case management and 
     other services intended to help keep households stably 
     housed.
       (C) Administrative costs.--Not more than 15 percent of the 
     total amount paid to an eligible grantee under this section 
     may be used for administrative costs attributable to 
     providing financial assistance, housing stability services, 
     and other affordable rental housing and eviction prevention 
     activities, including for data collection and reporting 
     requirements related to such funds.
       (D) Other affordable rental housing and eviction prevention 
     activities.--An eligible grantee may use any funds from 
     payments made under this section that are unobligated on 
     October 1, 2022, for purposes in addition to those specified 
     in this paragraph, provided that--
       (i) such other purposes are affordable housing purposes, as 
     defined by the Secretary, serving very low-income families 
     (as such term is defined in section 3(b) of the United States 
     Housing Act of 1937 (42 U.S.C. 1437a(b))); and
       (ii) prior to obligating any funds for such purposes, the 
     eligible grantee has obligated not less than 75 percent of 
     the total funds allocated to such eligible grantee in 
     accordance with this section.
       (2) Distribution of assistance.--Amounts appropriated under 
     subsection (a)(1) of this section shall be subject to the 
     same terms and conditions that apply under paragraph (4) of 
     section 501(c) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) to 
     amounts appropriated under subsection (a)(1) of such section 
     501.
       (e) Reallocation of Funds.--
       (1) In general.--Beginning March 31, 2022, the Secretary 
     shall reallocate funds allocated to eligible grantees in 
     accordance with subsection (b) but not yet paid in accordance 
     with subsection (c)(2) according to a procedure established 
     by the Secretary.
       (2) Eligibility for reallocated funds.--The Secretary shall 
     require an eligible grantee to have obligated 50 percent of 
     the total amount of funds allocated to such eligible grantee 
     under subsection (b) to be eligible to receive funds 
     reallocated under paragraph (1) of this subsection.
       (3) Payment of reallocated funds by the secretary.--The 
     Secretary shall pay to each eligible grantee eligible for a 
     payment of reallocated funds described in paragraph (2) of 
     this subsection the amount allocated to such eligible grantee 
     in accordance with the procedure established by the Secretary 
     in accordance with paragraph (2) of this subsection.
       (4) Use of reallocated funds.--Eligible grantees may use 
     any funds received in accordance with this subsection only 
     for purposes specified in paragraph (1) of subsection (d).
       (f) Definitions.--In this section:
       (1) Eligible grantee.--The term ``eligible grantee'' means 
     any of the following:
       (A) The 50 States of the United States and the District of 
     Columbia.
       (B) A unit of local government (as defined in paragraph 
     (5)).
       (C) The Commonwealth of Puerto Rico, the United States 
     Virgin Islands, Guam, the Commonwealth of the Northern 
     Mariana Islands, and American Samoa.
       (2) Eligible household.--The term ``eligible household'' 
     means a household of 1 or more individuals who are obligated 
     to pay rent on a residential dwelling and with respect to 
     which the eligible grantee involved determines that--
       (A) 1 or more individuals within the household has--
       (i) qualified for unemployment benefits; or
       (ii) experienced a reduction in household income, incurred 
     significant costs, or experienced other financial hardship 
     during or due, directly or indirectly, to the coronavirus 
     pandemic;
       (B) 1 or more individuals within the household can 
     demonstrate a risk of experiencing homelessness or housing 
     instability; and
       (C) the household is a low-income family (as such term is 
     defined in section 3(b) of the United States Housing Act of 
     1937 (42 U.S.C. 1437a(b)).
       (3) Inspector general.--The term ``Inspector General'' 
     means the Inspector General of the Department of the 
     Treasury.
       (4) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury.
       (5) Unit of local government.--The term ``unit of local 
     government'' has the meaning given such term in section 501 
     of subtitle A of title V of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260).
       (g) Availability.--Funds provided to an eligible grantee 
     under a payment made under this section shall remain 
     available through September 30, 2025.
       (h) Extension of Availability Under Program for Existing 
     Funding.--Paragraph (1) of section 501(e) of subtitle A of 
     title V of division N of the Consolidated Appropriations Act, 
     2021 (Public Law 116-260) is amended by striking ``December 
     31, 2021'' and inserting ``September 30, 2022''.

     SEC. 4102. EMERGENCY HOUSING VOUCHERS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $5,000,000,000, to 
     remain available until September 30, 2030, for--
       (1) incremental emergency vouchers under subsection (b);
       (2) renewals of the vouchers under subsection (b);
       (3) fees for the costs of administering vouchers under 
     subsection (b) and other eligible expenses defined by notice 
     to prevent, prepare, and respond to coronavirus to facilitate 
     the leasing of the emergency vouchers, such as security 
     deposit assistance and other costs related to retention and 
     support of participating owners; and
       (4) adjustments in the calendar year 2021 section 8 renewal 
     funding allocation, including mainstream vouchers, for public 
     housing agencies that experience a significant increase in 
     voucher per-unit costs due to extraordinary circumstances or 
     that, despite taking reasonable cost savings measures, would 
     otherwise be required to terminate rental assistance for 
     families as a result of insufficient funding.
       (b) Emergency Vouchers.--
       (1) In general.--The Secretary shall provide emergency 
     rental assistance vouchers under subsection (a), which shall 
     be tenant-based rental assistance under section 8(o) of the 
     United States Housing Act of 1937 (42 U.S.C. 1437f(o)).
       (2) Qualifying individuals or families defined.--For the 
     purposes of this section, qualifying individuals or families 
     are those who are--
       (A) homeless (as such term is defined in section 103(a) of 
     the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11302(a));
       (B) at risk of homelessness (as such term is defined in 
     section 401(1) of the McKinney-Vento Homeless Assistance Act 
     (42 U.S.C. 11360(1)));
       (C) fleeing, or attempting to flee, domestic violence, 
     dating violence, sexual assault, stalking, or human 
     trafficking, as defined by the Secretary; or
       (D) recently homeless, as determined by the Secretary, and 
     for whom providing rental assistance will prevent the 
     family's homelessness or having high risk of housing 
     instability.
       (3) Allocation.--The Secretary shall notify public housing 
     agencies of the number of emergency vouchers provided under 
     this section to be allocated to the agency not later than 60 
     days after the date of the enactment of this Act, in 
     accordance with a formula that includes public housing agency 
     capacity and ensures geographic diversity, including with 
     respect to rural areas, among public housing agencies 
     administering the Housing Choice Voucher program.

[[Page H797]]

       (4) Terms and conditions.--
       (A) Election to administer.--The Secretary shall establish 
     a procedure for public housing agencies to accept or decline 
     the emergency vouchers allocated to the agency in accordance 
     with the formula under subparagraph (3).
       (B) Failure to use vouchers promptly.--If a public housing 
     agency fails to lease its authorized vouchers under 
     subsection (b) on behalf of eligible families within a 
     reasonable period of time, the Secretary may revoke and 
     redistribute any unleased vouchers and associated funds, 
     including administrative fees and costs referred to in 
     subsection (a)(3), to other public housing agencies according 
     to the formula under paragraph (3).
       (5) Waivers and alternative requirements.--The Secretary 
     may waive or specify alternative requirements for any 
     provision of the United States Housing Act of 1937 (42 U.S.C. 
     1437 et seq.) or regulation applicable to such statute other 
     than requirements related to fair housing, nondiscrimination, 
     labor standards, and the environment, upon a finding that the 
     waiver or alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available in this section.
       (6) Termination of vouchers upon turnover.--After September 
     30, 2023, a public housing agency may not reissue any 
     vouchers made available under this section when assistance 
     for the family assisted ends.
       (c) Technical Assistance and Other Costs.--The Secretary 
     may use not more $20,000,000 of the amounts made available 
     under this section for the costs to the Secretary of 
     administering and overseeing the implementation of this 
     section and the Housing Choice Voucher program generally, 
     including information technology, financial reporting, and 
     other costs. Of the amounts set aside under this subsection, 
     the Secretary may use not more than $10,000,000, without 
     competition, to make new awards or increase prior awards to 
     existing technical assistance providers to provide an 
     immediate increase in capacity building and technical 
     assistance to public housing agencies.
       (d) Implementation.--The Secretary may implement the 
     provisions of this section by notice.

     SEC. 4103. EMERGENCY ASSISTANCE FOR RURAL HOUSING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Agriculture for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $100,000,000, to remain available until 
     September 30, 2022, to provide grants under section 521(a)(2) 
     of the Housing Act of 1949 or agreements entered into in lieu 
     of debt forgiveness or payments for eligible households as 
     authorized by section 502(c)(5)(D) of the Housing Act of 
     1949, for temporary adjustment of income losses for residents 
     of housing financed or assisted under section 514, 515, or 
     516 of the Housing Act of 1949 who have experienced income 
     loss but are not currently receiving Federal rental 
     assistance.

     SEC. 4104. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES 
                   PROGRAMS FOR NATIVE AMERICANS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $750,000,000, to remain 
     available until September 30, 2025, to prevent, prepare for, 
     and respond to coronavirus, for activities and assistance 
     authorized under title I of the Native American Housing 
     Assistance and Self-Determination Act of 1996 (NAHASDA) (25 
     U.S.C. 4111 et seq.), under title VIII of NAHASDA (25 U.S.C. 
     4221 et seq.), and under section 106(a)(1) of the Housing and 
     Community Development Act of 1974 with respect to Indian 
     tribes (42 U.S.C. 5301 et seq.), which shall be made 
     available as follows:
       (1) Housing block grants.--$455,000,000 shall be available 
     for the Native American Housing Block Grants and Native 
     Hawaiian Housing Block Grant programs, as authorized under 
     titles I and VIII of NAHASDA, subject to the following terms 
     and conditions:
       (A) Formula.--Of the amounts made available under this 
     paragraph, $450,000,000 shall be for grants under title I of 
     NAHASDA and shall be distributed according to the same 
     funding formula used in fiscal year 2021.
       (B) Native hawaiians.--Of the amounts made available under 
     this paragraph, $5,000,000 shall be for grants under title 
     VIII of NAHASDA.
       (C) Use.--Amounts made available under this paragraph shall 
     be used by recipients to prevent, prepare for, and respond to 
     coronavirus, including to maintain normal operations and fund 
     eligible affordable housing activities under NAHASDA during 
     the period that the program is impacted by coronavirus. In 
     addition, amounts made available under subparagraph (B) shall 
     be used to provide rental assistance to eligible Native 
     Hawaiian families both on and off the Hawaiian Home Lands.
       (D) Timing of obligations.--Amounts made available under 
     this paragraph shall be used, as necessary, to cover or 
     reimburse allowable costs to prevent, prepare for, and 
     respond to coronavirus that are incurred by a recipient, 
     including for costs incurred as of January 21, 2020.
       (E) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable 
     to the Native American Housing Block Grant or Native Hawaiian 
     Housing Block Grant program other than requirements related 
     to fair housing, nondiscrimination, labor standards, and the 
     environment, upon a finding that the waiver or alternative 
     requirement is necessary to expedite or facilitate the use of 
     amounts made available under this paragraph.
       (F) Unobligated amounts.--Amounts made available under this 
     paragraph which are not accepted, are voluntarily returned, 
     or otherwise recaptured for any reason shall be used to fund 
     grants under paragraph (2).
       (2) Indian community development block grants.--
     $280,000,000 shall be available for grants under title I of 
     the Housing and Community Development Act of 1974, subject to 
     the following terms and conditions:
       (A) Use.--Amounts made available under this paragraph shall 
     be used, without competition, for emergencies that constitute 
     imminent threats to health and safety and are designed to 
     prevent, prepare for, and respond to coronavirus.
       (B) Planning.--Not to exceed 20 percent of any grant made 
     with funds made available under this paragraph shall be 
     expended for planning and management development and 
     administration.
       (C) Timing of obligations.--Amounts made available under 
     this paragraph shall be used, as necessary, to cover or 
     reimburse allowable costs to prevent, prepare for, and 
     respond to coronavirus incurred by a recipient, including for 
     costs incurred as of January 21, 2020.
       (D) Inapplicability of public services cap.--Indian tribes 
     may use up to 100 percent of any grant from amounts made 
     available under this paragraph for public services activities 
     to prevent, prepare for, and respond to coronavirus.
       (E) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of title I of the Housing and Community Development Act of 
     1974 (42 U.S.C. 5301 et seq.) or regulation applicable to the 
     Indian Community Development Block Grant program other than 
     requirements related to fair housing, nondiscrimination, 
     labor standards, and the environment, upon a finding that the 
     waiver or alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available under this 
     paragraph.
       (3) Technical assistance.--$10,000,000 shall be used, 
     without competition, to make new awards or increase prior 
     awards to existing technical assistance providers to provide 
     an immediate increase in training and technical assistance to 
     Indian tribes, Indian housing authorities, tribally 
     designated housing entities, and recipients under title VIII 
     of NAHASDA for activities under this section.
       (4) Other costs.--$5,000,000 shall be used for the 
     administrative costs to oversee and administer the 
     implementation of this section, and pay for associated 
     information technology, financial reporting, and other costs.

     SEC. 4105. HOUSING COUNSELING.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Neighborhood 
     Reinvestment Corporation (in this section referred to as the 
     ``Corporation'') for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $100,000,000, to 
     remain available until September 30, 2025, for grants to 
     housing counseling intermediaries approved by the Department 
     of Housing and Urban Development, State housing finance 
     agencies, and NeighborWorks organizations for providing 
     housing counseling services, as authorized under the 
     Neighborhood Reinvestment Corporation Act (42 U.S.C. 8101-
     8107) and consistent with the discretion set forth in section 
     606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and 
     administer grant programs. Of the grant funds made available 
     under this subsection, not less than 40 percent shall be 
     provided to counseling organizations that--
       (1) target housing counseling services to minority and low-
     income populations facing housing instability; or
       (2) provide housing counseling services in neighborhoods 
     having high concentrations of minority and low-income 
     populations.
       (b) Limitation.--The aggregate amount provided to 
     NeighborWorks organizations under this section shall not 
     exceed 15 percent of the total of grant funds made available 
     by subsection (a).
       (c) Administration and Oversight.--The Corporation may 
     retain a portion of the amounts provided under this section, 
     in a proportion consistent with its standard rate for program 
     administration in order to cover its expenses related to 
     program administration and oversight.
       (d) Housing Counseling Services Defined.-- For the purposes 
     of this section, the term ``housing counseling services'' 
     means--
       (1) housing counseling provided directly to households 
     facing housing instability, such as eviction, default, 
     foreclosure, loss of income, or homelessness;
       (2) education, outreach, training, technology upgrades, and 
     other program related support; and
       (3) operational oversight funding for grantees and 
     subgrantees that receive funds under this section.

     SEC. 4106. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES 
                   PROGRAM.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $5,000,000,000, to 
     remain available until September 30, 2025, except that 
     amounts authorized under subsection (d)(3) shall remain 
     available until September 30, 2029, for assistance under 
     title II of the Cranston-Gonzalez National Affordable Housing 
     Act (42 U.S.C. 12721 et seq.) for the following activities to 
     primarily benefit qualifying individuals or families:
       (1) Tenant-based rental assistance.
       (2) The development and support of affordable housing 
     pursuant to section 212(a) of the Cranston-Gonzalez National 
     Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act'' 
     herein).
       (3) Supportive services to qualifying individuals or 
     families not already receiving such supportive services, 
     including--

[[Page H798]]

       (A) activities listed in section 401(29) of the McKinney-
     Vento Homeless Assistance Act (42 U.S.C. 11360(29));
       (B) housing counseling; and
       (C) homeless prevention services.
       (4) The acquisition and development of non-congregate 
     shelter units, all or a portion of which may--
       (A) be converted to permanent affordable housing;
       (B) be used as emergency shelter under subtitle B of title 
     IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11371-11378);
       (C) be converted to permanent housing under subtitle C of 
     title IV of the McKinney-Vento Homeless Assistance Act (42 
     U.S.C. 11381-11389); or
       (D) remain as non-congregate shelter units.
       (b) Qualifying Individuals or Families Defined.--For the 
     purposes of this section, qualifying individuals or families 
     are those who are--
       (1) homeless, as defined in section 103(a) of the McKinney-
     Vento Homeless Assistance Act (42 U.S.C. 11302(a));
       (2) at-risk of homelessness, as defined in section 401(1) 
     of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11360(1));
       (3) fleeing, or attempting to flee, domestic violence, 
     dating violence, sexual assault, stalking, or human 
     trafficking, as defined by the Secretary;
       (4) in other populations where providing supportive 
     services or assistance under section 212(a) of the Act (42 
     U.S.C. 12742(a)) would prevent the family's homelessness or 
     would serve those with the greatest risk of housing 
     instability; or
       (5) veterans and families that include a veteran family 
     member that meet one of the preceding criteria.
       (c) Terms and Conditions.--
       (1) Funding restrictions.--The cost limits in section 
     212(e) (42 U.S.C. 12742(e)), the commitment requirements in 
     section 218(g) (42 U.S.C. 12748(g)), the matching 
     requirements in section 220 (42 U.S.C. 12750), and the set-
     aside for housing developed, sponsored, or owned by community 
     housing development organizations required in section 231 of 
     the Act (42 U.S.C. 12771) shall not apply for amounts made 
     available in this section.
       (2) Administrative costs.-- Notwithstanding sections 212(c) 
     and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the 
     funds made available in this section for carrying out 
     activities authorized in this section, a grantee may use up 
     to fifteen percent of its allocation for administrative and 
     planning costs.
       (3) Operating expenses.--Notwithstanding sections 212(a) 
     and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee 
     may use up to an additional five percent of its allocation 
     for the payment of operating expenses of community housing 
     development organizations and nonprofit organizations 
     carrying out activities authorized under this section, but 
     only if--
       (A) such funds are used to develop the capacity of the 
     community housing development organization or nonprofit 
     organization in the jurisdiction or insular area to carry out 
     activities authorized under this section; and
       (B) the community housing development organization or 
     nonprofit organization complies with the limitation on 
     assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
       (4) Contracting.--A grantee, when contracting with service 
     providers engaged directly in the provision of services under 
     paragraph (a)(3), shall, to the extent practicable, enter 
     into contracts in amounts that cover the actual total program 
     costs and administrative overhead to provide the services 
     contracted.
       (d) Allocation.--
       (1) Formula assistance.--Except as provided in paragraphs 
     (2) and (3), the Secretary shall allocate amounts made 
     available under this section pursuant to section 217 of the 
     Act (42 U.S.C. 12747) to grantees that received allocations 
     pursuant to that same formula in fiscal year 2021, and shall 
     make such allocations within 30 days of enactment of this 
     Act.
       (2) Technical assistance.--Up to $25,000,000 of the amounts 
     made available under this section shall be used, without 
     competition, to make new awards or increase prior awards to 
     existing technical assistance providers to provide an 
     immediate increase in capacity building and technical 
     assistance available to any grantees implementing activities 
     or projects consistent with this section.
       (3) Other costs.--Up to $50,000,000 of the amounts made 
     available under this section shall be used for the 
     administrative costs to oversee and administer implementation 
     of this section and the HOME program generally, including 
     information technology, financial reporting, and other costs.
       (4) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of the Cranston-Gonzalez National Affordable Housing Act (42 
     U.S.C. 12701 et seq.) and titles I and IV of the McKinney-
     Vento Homelessness Act (42 U.S.C. 11301 et seq., 11360 et 
     seq.) or regulation for the administration of the amounts 
     made available under this section other than requirements 
     related to fair housing, nondiscrimination, labor standards, 
     and the environment, upon a finding that the waiver or 
     alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available under this 
     section.

     SEC. 4107. HOMEOWNER ASSISTANCE FUND.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of the 
     Treasury for the Homeowner Assistance Fund established under 
     subsection (c) for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $9,961,000,000, to 
     remain available until September 30, 2025, for qualified 
     expenses that meet the purposes specified under subsection 
     (c) and expenses described in subsection (d)(1).
       (b) Definitions.--In this section:
       (1) Conforming loan limit.--The term ``conforming loan 
     limit'' means the applicable limitation governing the maximum 
     original principal obligation of a mortgage secured by a 
     single-family residence, a mortgage secured by a 2-family 
     residence, a mortgage secured by a 3-family residence, or a 
     mortgage secured by a 4-family residence, as determined and 
     adjusted annually under section 302(b)(2) of the Federal 
     National Mortgage Association Charter Act (12 U.S.C. 
     1717(b)(2)) and section 305(a)(2) of the Federal Home Loan 
     Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
       (2) Dwelling.--The term ``dwelling'' means any building, 
     structure, or portion thereof which is occupied as, or 
     designed or intended for occupancy as, a residence by one or 
     more individuals.
       (3) Eligible entity.--The term ``eligible entity'' means--
       (A) a State; or
       (B) any entity eligible for payment under subsection (f).
       (4) Mortgage.--The term ``mortgage'' means any credit 
     transaction--
       (A) that is secured by a mortgage, deed of trust, or other 
     consensual security interest on a principal residence of a 
     borrower that is (i) a 1- to 4-unit dwelling, or (ii) 
     residential real property that includes a 1- to 4-unit 
     dwelling; and
       (B) the unpaid principal balance of which was, at the time 
     of origination, not more than the conforming loan limit.
       (5) Fund.--The term ``Fund'' means the Homeowner Assistance 
     Fund established under subsection (c).
       (6) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury.
       (7) Socially and economically disadvantaged individual.--
     The term ``socially and economically disadvantaged 
     individual'' means an individual who is a socially 
     disadvantaged individual or an economically disadvantaged 
     individual, as such terms are defined, respectively, under 
     section 8 of the Small Business Act (15 U.S.C. 637) and the 
     regulations thereunder.
       (8) State.--The term ``State'' means any State of the 
     United States, the District of Columbia, the Commonwealth of 
     Puerto Rico, Guam, American Samoa, the United States Virgin 
     Islands, and the Commonwealth of the Northern Mariana 
     Islands.
       (c) Establishment of Fund.--
       (1) Establishment; qualified expenses.--There is 
     established in the Department of the Treasury a Homeowner 
     Assistance Fund to mitigate financial hardships associated 
     with the coronavirus pandemic by providing such funds as are 
     appropriated by subsection (a) to eligible entities for the 
     purpose of preventing homeowner mortgage delinquencies, 
     defaults, foreclosures, loss of utilities or home energy 
     services, and displacements of homeowners experiencing 
     financial hardship after January 21, 2020, through qualified 
     expenses related to mortgages and housing, which include--
       (A) mortgage payment assistance;
       (B) financial assistance to allow a homeowner to reinstate 
     a mortgage or to pay other housing related costs related to a 
     period of forbearance, delinquency, or default;
       (C) principal reduction;
       (D) facilitating interest rate reductions;
       (E) payment assistance for--
       (i) utilities, including electric, gas, home energy, and 
     water;
       (ii) internet service, including broadband internet access 
     service, as defined in section 8.1(b) of title 47, Code of 
     Federal Regulations (or any successor regulation);
       (iii) homeowner's insurance, flood insurance, and mortgage 
     insurance; and
       (iv) homeowner's association, condominium association fees, 
     or common charges;
       (F) reimbursement of funds expended by a State, local 
     government, or designated entity under subsection (e) during 
     the period beginning on January 21, 2020, and ending on the 
     date that the first funds are disbursed by the eligible 
     entity under the Homeowner Assistance Fund, for the purpose 
     of providing housing or utility payment assistance to 
     individuals or otherwise providing funds to prevent 
     foreclosure or eviction of a homeowner or tenant or prevent 
     mortgage delinquency or loss of housing or utilities as a 
     response to the coronavirus disease (COVID) pandemic; and
       (G) any other assistance to promote housing stability for 
     homeowners, including preventing eviction, mortgage 
     delinquency or default, foreclosure, or the loss of utility 
     or home energy services, as determined by the Secretary.
       (2) Targeting.--Not less than 60 percent of amounts made to 
     each eligible entity allocated amounts under subsection (d) 
     or (f) shall be used for qualified expenses that assist 
     homeowners having incomes equal to or less than 100 percent 
     of the area median income for their household size or equal 
     to or less than 100 percent of the median income for the 
     United States, as determined by the Secretary of Housing and 
     Urban Development, whichever is greater. The eligible entity 
     shall prioritize remaining funds to socially and economically 
     disadvantaged individuals.
       (d) Allocation of Funds.--
       (1) Administration.--Of any amounts made available under 
     this section, the Secretary shall reserve--
       (A) to the Department of the Treasury, an amount not to 
     exceed $40,000,000 to administer and oversee the Fund, and to 
     provide technical assistance to eligible entities for the 
     creation and implementation of State and tribal programs to 
     administer assistance from the Fund; and
       (B) to the Inspector General of the Department of the 
     Treasury, an amount to not exceed $2,600,000 for oversight of 
     the program under this section.

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       (2) For states.--After the application of paragraphs (1), 
     (4), and (5) of this subsection and subject to paragraph (3) 
     of this subsection, the Secretary shall allocate the 
     remaining funds available within the Homeowner Assistance 
     Fund to each State of the United States, the District of 
     Columbia, and the Commonwealth of Puerto Rico based on 
     homeowner need, taking into consideration, for such State 
     relative to all States of the United States, the District of 
     Columbia, and the Commonwealth of Puerto Rico, as of the date 
     of the enactment of this Act, which is determined by--
       (A) the average number of unemployed individuals measured 
     over a period of time not fewer than 3 months and not more 
     than 12 months;
       (B) the total number of mortgagors with--
       (i) mortgage payments that are more than 30 days past due; 
     or
       (ii) mortgages in foreclosure.
       (3) Small state minimum.--
       (A) In general.--Each State of the United States, the 
     District of Columbia, and the Commonwealth of Puerto Rico 
     shall receive no less than $40,000,000 for the purposes 
     established in (c).
       (B) Pro rata adjustments.--The Secretary shall adjust on a 
     pro rata basis the amount of the payments for each State of 
     the United States, the District of Columbia, and the 
     Commonwealth of Puerto Rico determined under this subsection 
     without regard to this subparagraph to the extent necessary 
     to comply with the requirements of subparagraph (A).
       (4) Territory set-aside.--Notwithstanding any other 
     provision of this section, of the amounts appropriated under 
     subsection (a), the Secretary shall reserve $30,000,000 to be 
     disbursed to Guam, American Samoa, the United States Virgin 
     Islands, and the Commonwealth of the Northern Mariana Islands 
     based on each such territory's share of the combined total 
     population of all such territories, as determined by the 
     Secretary. For the purposes of this paragraph, population 
     shall be determined based on the most recent year for which 
     data are available from the United States Census Bureau.
       (5) Tribal set-aside.--The Secretary shall allocate funds 
     to any eligible entity designated under subsection (f) 
     pursuant to the requirements of that subsection.
       (e) Distribution of Funds to States.--
       (1) In general.--The Secretary shall make payments, 
     beginning not later than 45 days after enactment of this Act, 
     from amounts allocated under subsection (d) to eligible 
     entities that have notified the Secretary that they request 
     to receive payment from the Fund and that the eligible entity 
     will use such payments in compliance with this section.
       (2) Reallocation.--If a State does not request allocated 
     funds by the 45th day after the date of enactment of this 
     Act, such State shall not be eligible for a payment from the 
     Secretary pursuant to this section, and the Secretary shall, 
     by the 180th day after the date of enactment of this Act, 
     reallocate any funds that were not requested by such State 
     among the States that have requested funds by the 45th day 
     after the date of enactment of this Act. For any such 
     reallocation of funds, the Secretary shall adhere to the 
     requirements of subsection (d), except for paragraph (1), to 
     the greatest extent possible, provided that the Secretary 
     shall also take into consideration in determining such 
     reallocation a State's remaining need and a State's record of 
     using payments from the Fund to serve homeowners at 
     disproportionate risk of mortgage default, foreclosure, or 
     displacement, including homeowners having incomes equal to or 
     less than 100 percent of the area median income for their 
     household size or 100 percent of the median income for the 
     United States, as determined by the Secretary of Housing and 
     Urban Development, whichever is greater, and minority 
     homeowners.
       (f) Tribal Set-aside.--
       (1) Set-aside.--Notwithstanding any other provision of this 
     section, of the amounts appropriated under subsection (a), 
     the Secretary shall use 5 percent to make payments to 
     entities that are eligible for payments under clauses (i) and 
     (ii) of section 501(b)(2)(A) of subtitle A of title V of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260) for the purposes described in subsection 
     (c).
       (2) Allocation and payment.--The Secretary shall allocate 
     the funds set aside under paragraph (1) using the allocation 
     formulas described in clauses (i) and (ii) of section 
     501(b)(2)(A) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260), 
     and shall make payments of such amounts beginning no later 
     than 45 days after enactment of this Act to entities eligible 
     for payment under clauses (i) and (ii) of section 
     501(b)(2)(A) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) 
     that notify the Secretary that they request to receive 
     payments allocated from the Fund by the Secretary for 
     purposes described under subsection (c) and will use such 
     payments in compliance with this section.
       (3) Adjustment.--Allocations provided under this subsection 
     may be further adjusted as provided by section 501(b)(2)(B) 
     of subtitle A of title V of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260).

     SEC. 4108. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT 
                   LOAN BORROWERS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $39,000,000, to remain 
     available until September 30, 2023, for direct loans made 
     under sections 502 and 504 of the Housing Act of 1949 (42 
     U.S.C. 1472, 1474).
       (b) Administrative Expenses.--The Secretary may use not 
     more than 3 percent of the amounts appropriated under this 
     section for administrative purposes.

     SEC. 4109 FAIR HOUSING ACTIVITIES.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $20,000,000, to remain 
     available until September 30, 2023, for the Fair Housing 
     Initiatives Program under section 561 of the Housing and 
     Community Development Act of 1987 (42 U.S.C. 3616a) to ensure 
     fair housing organizations have additional resources to 
     address fair housing inquiries, complaints, investigations, 
     and education and outreach activities, during or relating to 
     the coronavirus pandemic.
       (b) Administrative Expenses.--The Secretary may use not 
     more than 3 percent of the amounts appropriated under this 
     section for administrative purposes.

                   Subtitle C--Small Business (SSBCI)

     SEC. 4201. STATE SMALL BUSINESS CREDIT INITIATIVE.

       (a) State Small Business Credit Initiative.--
       (1) In general.--The State Small Business Credit Initiative 
     Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
       (A) in section 3003--
       (i) in subsection (b)--

       (I) by amending paragraph (1) to read as follows:

       ``(1) In general.--Not later than 30 days after the date of 
     enactment of subsection (d), the Secretary shall allocate 
     Federal funds to participating States so that each State is 
     eligible to receive an amount equal to what the State would 
     receive under the 2021 allocation, as determined under 
     paragraph (2).'';

       (II) in paragraph (2)--

       (aa) by striking ``2009'' each place such term appears and 
     inserting ``2021'';
       (bb) by striking ``2008'' each place such term appears and 
     inserting ``2020'';
       (cc) in subparagraph (A), by striking ``The Secretary'' and 
     inserting ``With respect to States other than Tribal 
     governments, the Secretary'';
       (dd) in subparagraph (C)(i), by striking ``2007'' and 
     inserting ``2019''; and
       (ee) by adding at the end the following:
       ``(C) Separate allocation for tribal governments.--
       ``(i) In general.--With respect to States that are Tribal 
     governments, the Secretary shall determine the 2021 
     allocation by allocating $500,000,000 among the Tribal 
     governments in the proportion the Secretary determines 
     appropriate, including with consideration to available 
     employment and economic data regarding each such Tribal 
     government.
       ``(ii) Notice of intent; timing of allocation.--With 
     respect to allocations to States that are Tribal governments, 
     the Secretary may--

       ``(I) require Tribal governments that individually or 
     jointly wish to participate in the Program to file a notice 
     of intent with the Secretary not later than 30 days after the 
     date of enactment of subsection (d); and
       ``(II) notwithstanding paragraph (1), allocate Federal 
     funds to participating Tribal governments not later than 60 
     days after the date of enactment of subsection (d).

       ``(D) Employment data.--If the Secretary determines that 
     employment data with respect to a State is unavailable from 
     the Bureau of Labor Statistics of the Department of Labor, 
     the Secretary shall consider such other economic and 
     employment data that is otherwise available for purposes of 
     determining the employment data of such State.''; and

       (III) by striking paragraph (3); and

       (ii) in subsection (c)--

       (I) in paragraph (1)(A)(iii), by inserting before the 
     period the following: ``that have delivered loans or 
     investments to eligible businesses''; and
       (II) by amending paragraph (4) to read as follows:

       ``(4) Termination of availability of amounts not 
     transferred.--
       ``(A) In general.--Any portion of a participating State's 
     allocated amount that has not been transferred to the State 
     under this section may be deemed by the Secretary to be no 
     longer allocated to the State and no longer available to the 
     State and shall be returned to the general fund of the 
     Treasury or reallocated as described under subparagraph (B), 
     if--
       ``(i) the second \1/3\ of a State's allocated amount has 
     not been transferred to the State before the end of the end 
     of the 3-year period beginning on the date that the Secretary 
     approves the State for participation; or
       ``(ii) the last \1/3\ of a State's allocated amount has not 
     been transferred to the State before the end of the end of 
     the 6-year period beginning on the date that the Secretary 
     approves the State for participation.
       ``(B) Reallocation.--Any amount deemed by the Secretary to 
     be no longer allocated to a State and no longer available to 
     such State under subparagraph (A) may be reallocated by the 
     Secretary to other participating States. In making such a 
     reallocation, the Secretary shall not take into account the 
     minimum allocation requirements under subsection (b)(2)(B) or 
     the specific allocation for Tribal governments described 
     under subsection (b)(2)(C).'';
       (B) in section 3004(d), by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)'';
       (C) in section 3005(b), by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)'';
       (D) in section 3006(b)(4), by striking ``date of enactment 
     of this Act'' and inserting ``date of the enactment of 
     section 3003(d)'';
       (E) in section 3007(b), by striking ``March 31, 2011'' and 
     inserting ``March 31, 2022'';
       (F) in section 3009, by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)''; and

[[Page H800]]

       (G) in section 3011(b), by striking ``date of the enactment 
     of this Act'' each place it appears and inserting ``date of 
     the enactment of section 3003(d)''.
       (2) Appropriation.--
       (A) In general.--In addition to amounts otherwise 
     available, there is hereby appropriated to the Secretary of 
     the Treasury for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $10,000,000,000, to 
     remain available until expended, to provide support to small 
     businesses responding to and recovering from the economic 
     effects of the COVID-19 pandemic, ensure business enterprises 
     owned and controlled by socially and economically 
     disadvantaged individuals have access to credit and 
     investments, provide technical assistance to help small 
     businesses applying for various support programs, and to pay 
     reasonable costs of administering such Initiative.
       (B) Rescission.--With respect to amounts appropriated under 
     subparagraph (A)--
       (i) the Secretary of the Treasury shall complete all 
     disbursements and remaining obligations before September 30, 
     2030; and
       (ii) any amounts that remain unexpended (whether obligated 
     or unobligated) on September 30, 2030, shall be rescinded and 
     deposited into the general fund of the Treasury.
       (b) Additional Allocations to Support Business Enterprises 
     Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Section 3003 of the State Small 
     Business Credit Initiative Act of 2010 (12 U.S.C. 5702) is 
     amended by adding at the end the following:
       ``(d) Additional Allocations to Support Business 
     Enterprises Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Of the amounts appropriated for 
     fiscal year 2021 to carry out the Program, the Secretary 
     shall--
       ``(1) allocate $1,500,000,000 to States allocated under 
     this section and, by regulation or other guidance, prescribe 
     Program requirements that the funds be expended for business 
     enterprises owned and controlled by socially and economically 
     disadvantaged individuals;
       ``(2) allocate such amounts to States based on the needs of 
     business enterprises owned and controlled by socially and 
     economically disadvantaged individuals, as determined by the 
     Secretary, in each State, and not subject to the allocation 
     formula described under subsection (b);
       ``(3) oversee the States' expenditure of these funds to 
     directly support business enterprises owned and controlled by 
     socially and economically disadvantaged individuals; and
       ``(4) establish a minimum amount of support that a State 
     shall provide to business enterprises owned and controlled by 
     socially and economically disadvantaged individuals.
       ``(e) Incentive Allocations to Support Business Enterprises 
     Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Of the amounts appropriated for 
     fiscal year 2021 to carry out the Program, the Secretary 
     shall set aside $1,000,000,000 for an incentive program under 
     which the Secretary shall increase the second \1/3\ and last 
     \1/3\ allocations for States that demonstrate robust support, 
     as determined by the Secretary, for business concerns owned 
     and controlled by socially and economically disadvantaged 
     individuals in the deployment of prior allocation amounts.''.
       (c) Additional Allocations to Support Very Small 
     Businesses.--Section 3003 of the State Small Business Credit 
     Initiative Act of 2010 (12 U.S.C. 5702), as amended by 
     subsection (b), is further amended by adding at the end the 
     following:
       ``(f) Additional Allocations to Support Very Small 
     Businesses.--
       ``(1) In general.--Of the amounts appropriated to carry out 
     the Program, the Secretary shall allocate not less than 
     $500,000,000 to States from funds allocated under this 
     section to be expended for very small businesses.
       ``(2) Very small business defined.--In this subsection, the 
     term `very small business'--
       ``(A) means a business with fewer than 10 employees; and
       ``(B) may include independent contractors and sole 
     proprietors.''.
       (d) CDFI and MDI Participation Plan.--Section 3004 of the 
     State Small Business Credit Initiative Act of 2010 (12 U.S.C. 
     5703) is amended by adding at the end the following:
       ``(e) CDFI and MDI Participation Plan.--The Secretary may 
     not approve a State to be a participating State unless the 
     State has provided the Secretary with a plan detailing how 
     minority depository institutions and community development 
     financial institutions will be encouraged to participate in 
     State programs.''.
       (e) Pandemic Response Plan.--Section 3004 of the State 
     Small Business Credit Initiative Act of 2010 (12 U.S.C. 
     5703), as amended by subsection (d), is further amended by 
     adding at the end the following:
       ``(f) Pandemic Response Plan.--The Secretary may not 
     approve a State to be a participating State unless the State 
     has provided the Secretary with a description of how the 
     State will expeditiously utilize funds to support small 
     businesses, including business enterprises owned and 
     controlled by socially and economically disadvantaged 
     individuals, in responding to and recovering from the 
     economic effects of the COVID-19 pandemic.''.
       (f) Technical Assistance.--Section 3009 of the State Small 
     Business Credit Initiative Act of 2010 (12 U.S.C. 5708) is 
     amended by adding at the end the following:
       ``(e) Technical Assistance.--Of the amounts appropriated 
     for fiscal year 2021 to carry out the Program, $500,000,000 
     may be used by the Secretary to--
       ``(1) provide funds to States to carry out a technical 
     assistance plan under which a State will provide legal, 
     accounting, and financial advisory services, either directly 
     or contracted with legal, accounting, and financial advisory 
     firms, with priority given to business enterprises owned and 
     controlled by socially and economically disadvantaged 
     individuals, to very small businesses and business 
     enterprises owned and controlled by socially and economically 
     disadvantaged individuals applying for--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses;
       ``(2) transfer amounts to the Minority Business Development 
     Agency, so that the Agency may use such amounts in a manner 
     the Agency determines appropriate, including through 
     contracting with third parties, to provide technical 
     assistance to business enterprises owned and controlled by 
     socially and economically disadvantaged individuals applying 
     to--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses; and
       ``(3) contract with legal, accounting, and financial 
     advisory firms (with priority given to business enterprises 
     owned and controlled by socially and economically 
     disadvantaged individuals), to provide technical assistance 
     to business enterprises owned and controlled by socially and 
     economically disadvantaged individuals applying to--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses.''.
       (g) Predatory Lending Prohibited.--Section 3004 of the 
     State Small Business Credit Initiative Act of 2010 (15 U.S.C. 
     5702), as amended by subsection (e), is further amended by 
     adding at the end the following:
       ``(g) Predatory Lending Prohibited.--The Secretary may not 
     approve a State to be a participating State unless the State 
     has agreed that no lending activity supported by amounts 
     received by the State under the Program would result in 
     predatory lending, as determined by the Secretary.''.
       (h) Inclusion of Tribal Governments.--Section 3002(10) of 
     the State Small Business Credit Initiative Act of 2010 (12 
     U.S.C. 5701(10)) is amended--
       (1) in subparagraph (C), by striking ``and'' at the end;
       (2) in subparagraph (D), by striking the period at the end 
     and inserting ``; and''; and
       (3) by adding at the end the following:
       ``(E) a Tribal government, or a group of Tribal governments 
     that jointly apply for an allocation.''.
       (i) Definitions.--Section 3002 of the State Small Business 
     Credit Initiative Act of 2010 (12 U.S.C. 5701) is amended by 
     adding at the end the following:
       ``(15) Business enterprise owned and controlled by socially 
     and economically disadvantaged individuals.--The term 
     `business enterprise owned and controlled by socially and 
     economically disadvantaged individuals' means a business 
     that--
       ``(A) if privately owned, 51 percent is owned by one or 
     more socially and economically disadvantaged individuals;
       ``(B) if publicly owned, 51 percent of the stock is owned 
     by one or more socially and economically disadvantaged 
     individuals; and
       ``(C) in the case of a mutual institution, a majority of 
     the Board of Directors, account holders, and the community 
     which the institution services is predominantly comprised of 
     socially and economically disadvantaged individuals.
       ``(16) Community development financial institution.--The 
     term `community development financial institution' has the 
     meaning given that term under section 103 of the Riegle 
     Community Development and Regulatory Improvement Act of 1994.
       ``(17) Minority depository institution.--The term `minority 
     depository institution' has the meaning given that term under 
     section 308(b) of the Financial Institutions Reform, 
     Recovery, and Enforcement Act of 1989.
       ``(18) Socially and economically disadvantaged 
     individual.--The term `socially and economically 
     disadvantaged individual' means an individual who is a 
     socially disadvantaged individual or an economically 
     disadvantaged individual, as such terms are defined, 
     respectively, under section 8 of the Small Business Act (15 
     U.S.C. 637) and the regulations thereunder.
       ``(19) Tribal government.--The term `Tribal government' 
     means a government of an Indian Tribe listed on the list of 
     recognized Tribes published by the Secretary of the Interior 
     under section 104 of the Federally Recognized Indian Tribe 
     List Act of 1994 (25 U.S.C. 5131) and means the Office of 
     Hawaiian Affairs established by the Constitution of the State 
     of Hawaii.''
       (j) Rule of Application.--The amendments made by this 
     section shall apply with respect to funds appropriated under 
     this section and funds appropriated on and after the date of 
     enactment of this section.

                          Subtitle D--Airlines

     SEC. 4301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM 
                   EXTENSION.

       (a) Definitions.--The definitions in section 40102(a) of 
     title 49, United States Code, shall apply with respect to 
     terms used in this section, except that--
       (1) the term ``catering functions'' means preparation, 
     assembly, or both, of food, beverages, provisions and related 
     supplies for delivery, and the delivery of such items, 
     directly to aircraft or to a location on or near airport 
     property for subsequent delivery to aircraft;
       (2) the term ``contractor'' means--
       (A) a person that performs, under contract with a passenger 
     air carrier conducting operations under part 121 of title 14, 
     Code of Federal Regulations--
       (i) catering functions; or
       (ii) functions on the property of an airport that are 
     directly related to the air transportation of persons, 
     property, or mail, including

[[Page H801]]

     the loading and unloading of property on aircraft, assistance 
     to passengers under part 382 of title 14, Code of Federal 
     Regulations, security, airport ticketing and check-in 
     functions, ground-handling of aircraft, or aircraft cleaning 
     and sanitization functions and waste removal; or
       (B) a subcontractor that performs such functions;
       (3) the term ``employee'' means an individual, other than a 
     corporate officer, who is employed by an air carrier or a 
     contractor;
       (4) the term ``eligible air carrier'' means an air carrier 
     that--
       (A) received financial assistance pursuant section 
     402(a)(1) of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260);
       (B) provides air transportation as of March 31, 2021;
       (C) has not conducted involuntary furloughs or reduced pay 
     rates or benefits between March 31, 2021, and the date on 
     which the air carrier makes a certification to the Secretary 
     pursuant to subparagraph (D); and
       (D) certifies to the Secretary that such air carrier will--
       (i) refrain from conducting involuntary furloughs or 
     reducing pay rates or benefits until September 30, 2021, or 
     the date on which assistance provided under this section is 
     exhausted, whichever is later;
       (ii) refrain from purchasing an equity security of the air 
     carrier or the parent company of the air carrier that is 
     listed on a national securities exchange through September 
     30, 2022;
       (iii) refrain from paying dividends, or making other 
     capital distributions, with respect to common stock (or 
     equivalent interest) of such air carrier through September 
     30, 2022;
       (iv) during the 2-year period beginning April 1, 2021, and 
     ending April 1, 2023, refrain from paying--

       (I) any officer or employee of the air carrier whose total 
     compensation exceeded $425,000 in calendar year 2019 (other 
     than an employee whose compensation is determined through an 
     existing collective bargaining agreement entered into prior 
     to the date of enactment of this Act)--

       (aa) total compensation that exceeds, during any 12 
     consecutive months of such 2-year period, the total 
     compensation received by the officer or employee from the air 
     carrier in calendar year 2019; or
       (bb) severance pay or other benefits upon termination of 
     employment with the air carrier which exceeds twice the 
     maximum total compensation received by the officer or 
     employee from the air carrier in calendar year 2019; and

       (II) any officer or employee of the air carrier whose total 
     compensation exceeded $3,000,000 in calendar year 2019 during 
     any 12 consecutive months of such period total compensation 
     in excess of the sum of--

       (aa) $3,000,000; and
       (bb) 50 percent of the excess over $3,000,000 of the total 
     compensation received by the officer or employee from the air 
     carrier in calendar year 2019.
       (5) the term ``eligible contractor'' means a contractor 
     that--
       (A) received financial assistance pursuant to section 
     402(a)(2) of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260);
       (B) performs one or more of the functions described under 
     paragraph (2) as of March 31, 2021;
       (C) has not conducted involuntary furloughs or reduced pay 
     rates or benefits between March 31, 2021, and the date on 
     which the contractor makes a certification to the Secretary 
     pursuant to subparagraph (D); and
       (D) certifies to the Secretary that such contractor will--
       (i) refrain from conducting involuntary furloughs or 
     reducing pay rates or benefits until September 30, 2021, or 
     the date on which assistance provided under this section is 
     exhausted, whichever is later;
       (ii) refrain from purchasing an equity security of the 
     contractor or the parent company of the contractor that is 
     listed on a national securities exchange through September 
     30, 2022;
       (iii) refrain from paying dividends, or making other 
     capital distributions, with respect to common stock (or 
     equivalent interest) of the contractor through September 30, 
     2022;
       (iv) during the 2-year period beginning April 1, 2021, and 
     ending April 1, 2023, refrain from paying--

       (I) any officer or employee of the contractor whose total 
     compensation exceeded $425,000 in calendar year 2019 (other 
     than an employee whose compensation is determined through an 
     existing collective bargaining agreement entered into prior 
     to the date of enactment of this Act)--

       (aa) total compensation that exceeds, during any 12 
     consecutive months of such 2-year period, the total 
     compensation received by the officer or employee from the 
     contractor in calendar year 2019; or
       (bb) severance pay or other benefits upon termination of 
     employment with the contractor which exceeds twice the 
     maximum total compensation received by the officer or 
     employee from the contractor in calendar year 2019; and

       (II) any officer or employee of the contractor whose total 
     compensation exceeded $3,000,000 in calendar year 2019 during 
     any 12 consecutive months of such period total compensation 
     in excess of the sum of--

       (aa) $3,000,000; and
       (bb) 50 percent of the excess over $3,000,000 of the total 
     compensation received by the officer or employee from the 
     contractor in calendar year 2019.
       (6) the term ``Secretary'' means the Secretary of the 
     Treasury.
       (b) Payroll Support Grants.--
       (1) In general.--To preserve aviation jobs and compensate 
     air carrier industry workers, the Secretary shall make 
     available to eligible air carriers and eligible contractors, 
     financial assistance exclusively for the continuation of 
     payment of employee wages, salaries, and benefits to--
       (A) eligible air carriers, in an aggregate amount of 
     $14,000,000,000; and
       (B) eligible contractors, in an aggregate amount of 
     $1,000,000,000.
       (2) Apportionments.--
       (A) In general.--The Secretary shall apportion funds to 
     eligible air carriers and eligible contractors in accordance 
     with the requirements of this section not later than April 
     15, 2021.
       (B) Eligible air carriers.--The Secretary shall apportion 
     funds made available under paragraph (1)(A) to each eligible 
     air carrier in the ratio that--
       (i) the amount received by the air carrier pursuant to 
     section 403(a) of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260) bears to
       (ii) $15,000,000,000.
       (C) Eligible contractors.--The Secretary shall apportion, 
     to each eligible contractor, an amount equal to the total 
     amount such contractor received pursuant to section 403(a) of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260).
       (3) In general.--
       (A) Forms; terms and conditions.--The Secretary shall 
     provide financial assistance to an eligible air carrier or 
     eligible contractor under this section in the same form and 
     on the same terms and conditions as determined by pursuant to 
     section 403(b)(1)(A) of subtitle A of title IV of division N 
     of the Consolidated Appropriations Act, 2021 (Pub. L. No. 
     116-260).
       (B) Procedures.--The Secretary shall publish streamlined 
     and expedited procedures not later than 5 days after the date 
     of enactment of this section for eligible air carriers and 
     eligible contractors to submit requests for financial 
     assistance under this section.
       (C) Deadline for immediate payroll assistance.--Not later 
     than 10 days after the date of enactment of this section, the 
     Secretary shall make initial payments to air carriers and 
     contractors that submit requests for financial assistance 
     approved by the Secretary.
       (4) Taxpayer protection.--The Secretary shall receive 
     financial instruments issued by recipients of financial 
     assistance under this section in the same form and amount, 
     and under the same terms and conditions, as determined by the 
     Secretary under section 408 of subtitle A of title IV of 
     division N of the Consolidated Appropriations Act, 2021 (Pub. 
     L. No. 116-260).
       (5) Administrative expenses.--Of the amounts made available 
     under paragraph (1)(A), $10,000,000 shall be made available 
     to the Secretary for costs and administrative expenses 
     associated with providing financial assistance under this 
     section.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $15,000,000,000, 
     to remain available until expended, to carry out this 
     section.

               TITLE V--COMMITTEE ON OVERSIGHT AND REFORM

     Subtitle A--Coronavirus State and Local Fiscal Recovery Funds

     SEC. 5001. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.

       (a) In General.--Title VI of the Social Security Act (42 
     U.S.C. 801 et seq.) is amended by adding at the end the 
     following:

     ``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $219,800,000,000, to remain available until expended, for 
     making payments under this section to States, territories, 
     and Tribal governments to mitigate the fiscal effects 
     stemming from the public health emergency with respect to the 
     Coronavirus Disease (COVID-19).
       ``(b) Authority to Make Payments.--
       ``(1) Payments to territories.--
       ``(A) In general.--The Secretary shall reserve 
     $4,500,000,000 of the amount appropriated under subsection 
     (a) to make payments to the territories.
       ``(B) Allocation.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) 50 percent of such amount shall be allocated by the 
     Secretary equally among each territory; and
       ``(ii) 50 percent of such amount shall be allocated by the 
     Secretary as an additional amount to each territory in an 
     amount which bears the same proportion to \1/2\ of the total 
     amount reserved under subparagraph (A) as the relative 
     population of the territory bears to the total population of 
     all such territories.
       ``(C) Payment.--The Secretary shall pay each territory the 
     total of the amounts allocated for the territory under 
     subparagraph (B).
       ``(2) Payments to tribal governments.--
       ``(A) In general.--The Secretary shall reserve 
     $20,000,000,000 of the amount appropriated under subsection 
     (a) to make payments to Tribal governments.
       ``(B) Allocation.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) $1,000,000,000 shall be allocated by the Secretary 
     equally among each Tribal government; and
       ``(ii) $19,000,000,000 shall be allocated by the Secretary 
     among each Tribal government in an amount determined by the 
     Secretary.
       ``(C) Payment.-- The Secretary shall pay each Tribal 
     government the total of the amounts allocated for the Tribal 
     government under subparagraph (B).
       ``(3) Payments to each of the 50 states and the district of 
     columbia.--
       ``(A) In general.--The Secretary shall reserve 
     $195,300,000,000 of the amount appropriated

[[Page H802]]

     under subsection (a) to make payments to each of the 50 
     States and the District of Columbia.
       ``(B) Allocations.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) $25,500,000,000 of such amount shall be allocated by 
     the Secretary equally among each of the 50 States and the 
     District of Columbia;
       ``(ii) an amount equal to $1,250,000,000 less the amount 
     allocated for the District of Columbia pursuant to section 
     601(c)(6) shall allocated by the Secretary as an additional 
     amount to the District of Columbia; and
       ``(iii) an amount equal to the remainder of the amount 
     reserved under subparagraph (A) after the application of 
     clauses (i) and (ii) of this subparagraph shall be allocated 
     by the Secretary as an additional amount to each of the 50 
     States and the District of Columbia in an amount which bears 
     the same proportion to such remainder as the average 
     estimated number of seasonally-adjusted unemployed 
     individuals (as measured by the Bureau of Labor Statistics 
     Local Area Unemployment Statistics program) in the State or 
     District of Columbia over the 3-month period ending in 
     December 2020 bears to the average estimated number of 
     seasonally-adjusted unemployed individuals in all of the 50 
     States and the District of Columbia over the same period.
       ``(C) Payment.--The Secretary shall pay each of the 50 
     States and the District of Columbia the total of the amounts 
     allocated for the State and District of Columbia under 
     subparagraph (B).
       ``(4) Population data.--For purposes of determining 
     allocations for a State or territory under this section, the 
     population of the State or territory shall be determined 
     based on the most recent data available from the Bureau of 
     the Census.
       ``(5) Timing.--
       ``(A) In general.--Subject to subparagraph (B), to the 
     extent practicable, with respect to each State, territory, 
     and Tribal government allocated a payment under this 
     subsection, the Secretary shall make the payment required for 
     the State, territory, or Tribal government (as applicable) 
     not later than 60 days after the date on which the 
     certification required under subsection (d) is provided to 
     the Secretary.
       ``(B) Exception.--With respect to the amount allocated to 
     the District of Columbia under paragraph (3)(B)(ii)--
       ``(i) the Secretary shall pay such amount to the District 
     of Columbia not later than 15 days after the date of 
     enactment of this section; and
       ``(ii) the District of Columbia shall not be required to 
     submit a certification under subsection (d) as a condition 
     for receiving such payment.
       ``(6) Pro rata adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3) may be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to ensure that all available 
     funds are distributed to territories, Tribal governments, and 
     States in accordance with the requirements specified in each 
     paragraph (as applicable) and the certification requirement 
     specified in subsection (d).
       ``(c) Requirements.--
       ``(1) Use of funds.--A State, territory, or Tribal 
     government shall only use the funds provided under a payment 
     made under this section, or transferred pursuant to section 
     603(c)(3), to--
       ``(A) respond to or mitigate the public health emergency 
     with respect to the Coronavirus Disease 2019 (COVID-19) or 
     its negative economic impacts;
       ``(B) cover costs incurred as a result of such emergency;
       ``(C) replace revenue that was lost, delayed, or decreased 
     (as determined based on revenue projections for the State, 
     Tribal Government, or territory as of January 27, 2020) as a 
     result of such emergency; or
       ``(D) address the negative economic impacts of such 
     emergency.
       ``(2) Transfer authority.--A State, territory, or Tribal 
     government receiving a payment from funds made available 
     under this section may transfer funds to a private nonprofit 
     organization (as that term is defined in paragraph (17) of 
     section 401 of the McKinney-Vento Homeless Assistance Act (42 
     U.S.C. 11360(17)), or a public benefit corporation involved 
     in the transportation of passengers or cargo, a special-
     purpose unit of State or local government.
       ``(d) Certification of Need and Intended Uses.--In order to 
     receive a payment under this section (other than the payment 
     made in accordance with subsection (b)(5)(B) of this section) 
     or a transfer of funds under section 603(c)(3), a State, 
     territory, or Tribal government shall provide the Secretary 
     with a certification signed by the authorized officer of such 
     State, territory, or Tribal government, that--
       ``(1) such State, territory, or Tribal government requires 
     Federal assistance under this section to effectively carry 
     out the activities specified in subsection (c) of this 
     section; and
       ``(2) such State, territory, or Tribal government's 
     intended uses of any payment under this section, or transfer 
     of funds under section 603(c)(3), are consistent with 
     subsection (c) of this section.
       ``(e) Definitions.--In this section:
       ``(1) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(2) State.--The term `State' means each of the 50 States 
     and the District of Columbia.
       ``(3) Territory.--The term `territory' means the 
     Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, the Commonwealth of the Northern Mariana 
     Islands, and American Samoa.
       ``(4) Tribal government.--The term `Tribal Government' 
     means the recognized governing body of any Indian or Alaska 
     Native tribe, band, nation, pueblo, village, community, 
     component band, or component reservation, individually 
     identified (including parenthetically) in the list published 
     most recently as of the date of enactment of this Act 
     pursuant to section 104 of the Federally Recognized Indian 
     Tribe List Act of 1994 (25 U.S.C. 5131).

     ``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $130,200,000,000, to remain available until expended, for 
     making payments under this section to metropolitan cities, 
     nonentitlement units of local government, and counties to 
     mitigate the fiscal effects stemming from the public health 
     emergency with respect to the Coronavirus Disease (COVID-19).
       ``(b) Authority to Make Payments.--
       ``(1) Metropolitan cities.--
       ``(A) In general.--Of the amount appropriated under 
     subsection (a), the Secretary shall reserve $45,570,000,000 
     to make payments to metropolitan cities.
       ``(B) Allocation and payment.--From the amount reserved 
     under subparagraph (A), the Secretary shall estimate, 
     allocate, and pay, to each metropolitan city an amount 
     determined for the metropolitan city consistent with the 
     formula under section 106(b) of the Housing and Community 
     Development Act of 1974 (42 U.S.C. 5306(b)), except that, in 
     applying such formula, the Secretary shall substitute `all 
     metropolitan cities' for `all metropolitan areas' each place 
     it appears.
       ``(2) Nonentitlement units of local government.--
       ``(A) In general.--Of the amount appropriated under 
     subsection (a), the Secretary shall reserve $19,530,000,000 
     to make payments to States for distribution by the State to 
     nonentitlement units of local government in the State.
       ``(B) Allocation and payment.--From the amount reserved 
     under subparagraph (A), the Secretary shall allocate and pay 
     to each State an amount which bears the same proportion to 
     such reserved amount as the total population of all areas 
     that are non-metropolitan cities in the State bears to the 
     total population of all areas that are non-metropolitan 
     cities in all such States.
       ``(C) Distribution to nonentitlement units of local 
     government.--
       ``(i) In general.--Not later than 30 days after a State 
     receives a payment under subparagraph (B), the State shall 
     distribute to each nonentitlement unit of local government in 
     the State an amount that bears the same proportion to the 
     amount of such payment as the population of the 
     nonentitlement unit of local government bears to the total 
     population of all the nonentitlement units of local 
     government in the State, subject to clause (iii).
       ``(ii) Distribution of funds.--

       ``(I) Extension for distribution.--If an authorized officer 
     of a State required to make distributions under clause (i) 
     certifies in writing to the Secretary before the end of the 
     30-day distribution period described in such clause that it 
     would constitute an excessive administrative burden for the 
     State to meet the terms of such clause with respect to 1 or 
     more such distributions, the authorized officer may request, 
     and the Secretary shall grant, an extension of such period of 
     not more than 30 days to allow the State to make such 
     distributions in accordance with clause (i).
       ``(II) Additional extensions.--

       ``(aa) In general.--If a State has been granted an 
     extension to the distribution period under subclause (I) but 
     is unable to make all the distributions required under clause 
     (i) before the end of such period as extended, the authorized 
     officer of the State may request an additional extension of 
     the distribution period of not more than 30 days. The 
     Secretary may grant a request for an additional extension of 
     such period only if--
       ``(AA) the authorized officer making such request provides 
     a written plan to the Secretary specifying, for each 
     distribution for which an additional extension is requested, 
     when the State expects to make such distribution and the 
     actions the State has taken and will take in order to make 
     all such distributions before the end of the distribution 
     period (as extended under subclause (I) and this subclause); 
     and
       ``(BB) the Secretary certifies in writing that the actions 
     specified in such plan are likely sufficient for the State to 
     make all such distributions before the end of the 
     distribution period (as so extended).
       ``(bb) Further additional extensions.--If a State granted 
     an additional extension of the distribution period under item 
     (aa) requires any further additional extensions of such 
     period, the request only may be made and granted subject to 
     the requirements specified in item (aa).
       ``(iii) Capped amount.--The total amount distributed to a 
     nonentitlement unit of local government under this paragraph 
     may not exceed the amount equal to 75 percent of the most 
     recent budget for the nonentitlement unit of local government 
     as of January 27, 2020.
       ``(iv) Redistribution of excess amounts.--Any amounts not 
     distributed to a nonentitlement unit of local government as a 
     result of the application of clause (iii) shall be retained 
     or paid as follows:

       ``(I) 50 percent of all such undistributed amounts shall be 
     retained by the State.
       ``(II) Subject to the payment limit under clause (iii), the 
     remainder of all such undistributed amounts shall be 
     allocated and paid by the State to each nonentitlement unit 
     of local government in the State an amount that bears the 
     same proportion to such remainder as the population of the 
     nonentitlement unit of local government bears to the total 
     population of all nonentitlement units of local government in 
     the State.

       ``(v) Adjustment authority.--A State may make pro rata 
     adjustments to the allocations determined under clause 
     (iv)(II) as necessary to comply with clause (iii) and ensure 
     that all

[[Page H803]]

     available funds are distributed to nonentitlement units of 
     local government in a State.
       ``(D) Penalty for noncompliance.--If, by the end of the 
     120-day period that begins on the date a State receives a 
     payment under subparagraph (B) or, if later, the last day of 
     the distribution period for the State (as extended with 
     respect to the State under subparagraph (C)(ii)), such State 
     has failed to make all the distributions from such payment in 
     accordance with the terms of subparagraph (C) (including any 
     extensions of the distribution period granted in accordance 
     with such subparagraph), an amount equal to the amount of 
     such payment that remains undistributed as of such date shall 
     be booked as a debt of such State owed to the Federal 
     Government, shall be paid back from the State's allocation 
     provided under section 602(b)(3)(B)(iii), and shall be 
     deposited into the general fund of the Treasury.
       ``(3) Counties.--
       ``(A) Amount.--From the amount appropriated under 
     subsection (a), the Secretary shall reserve $65,100,000,000 
     of such amount to make payments directly to counties in an 
     amount which bears the same proportion to the total amount 
     reserved under this paragraph as the relative population of 
     each such county bears to the total population of all such 
     entities.
       ``(B) Special rules.--
       ``(i) Urban counties.--No county that is an `urban county' 
     (as defined in section 102 of the Housing and Community 
     Development Act of 1974 (42 U.S.C. 5302)) shall receive less 
     than the amount the county would otherwise receive if the 
     amount paid under this paragraph were allocated to 
     metropolitan cities and urban counties under section 106(b) 
     of the Housing and Community Development Act of 1974 (42 
     U.S.C. 5306(b)).
       ``(ii) Counties that are not units of general local 
     government.--In the case of an amount to be paid to a county 
     that is not a unit of general local government, the amount 
     shall instead be paid to the State in which such county is 
     located, and such State shall distribute such amount to units 
     of general local government within such county in an amounts 
     that bear the same proportion as the population of such units 
     of general local government bear to the total population of 
     such county.
       ``(iii) District of columbia.--For purposes of this 
     paragraph, the District of Columbia shall be considered to 
     consist of a single county that is a unit of general local 
     government.
       ``(4) Consolidated governments.--A unit of general local 
     government that has formed a consolidated government, or that 
     is geographically contained (in full or in part) within the 
     boundaries of another unit of general local government may 
     receive a distribution under each of paragraphs (1), (2), and 
     (3), as applicable, based on the respective formulas 
     specified in such paragraphs.
       ``(5) Pro rata adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3) may be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to ensure that all available 
     funds are distributed to metropolitan cities, counties, and 
     States in accordance with the requirements specified in each 
     paragraph (as applicable) and the certification requirement 
     specified in subsection (d).
       ``(6) Population.--For purposes of determining allocations 
     under this section, the population of an entity shall be 
     determined based on the most recent data are available from 
     the Bureau of the Census or, if not available, from such 
     other data as a State determines appropriate.
       ``(7) Timing.--To the extent practicable--
       ``(A) with respect to each metropolitan city allocated a 
     payment under paragraph (1) and each county allocated a 
     payment under paragraph (3), the Secretary shall make the 
     payment required for the metropolitan city or county (as 
     applicable) not later than 60 days after the date on which 
     the certification required under subsection (d) is provided 
     to the Secretary; and
       ``(B) with respect to the payments allocated to States 
     under paragraph (2) for distribution to nonentitlement units 
     of local government, the Secretary shall make such payments 
     not later than 60 days after the date of enactment of this 
     section.
       ``(c) Requirements.--
       ``(1) Use of funds.--Except as provided in paragraph (3), a 
     metropolitan city, nonentitlement unit of local government, 
     or county receiving a payment from funds made available under 
     this section shall only use such amounts to--
       ``(A) respond to or mitigate the public health emergency 
     with respect to the Coronavirus Disease 2019 (COVID-19) or 
     its negative economic impacts;
       ``(B) cover costs incurred as a result of such emergency;
       ``(C) replace revenue that was lost, delayed, or decreased 
     (as determined based on revenue projections for the 
     metropolitan city, nonentitlement unit of local government, 
     or county as of January 27, 2020) as a result of such 
     emergency; or
       ``(D) address the negative economic impacts of such 
     emergency.
       ``(2) Transfer authority.--A metropolitan city, 
     nonentitlement unit of local government, or county receiving 
     a payment from funds made available under this section may 
     transfer funds to a private nonprofit organization (as that 
     term is defined in paragraph (17) of section 401 of the 
     McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), 
     a public benefit corporation involved in the transportation 
     of passengers or cargo, or a special-purpose unit of State or 
     local government.
       ``(3) Transfers to states.--Notwithstanding paragraph (1) 
     of this subsection, a metropolitan city, nonentitlement unit 
     of local government, or county receiving a payment from funds 
     made available under this section may transfer such funds to 
     the State in which such entity is located.
       ``(d) Certification of Need and Intended Uses.--In order to 
     receive a payment under paragraphs (1) or (3) of subsection 
     (b), a metropolitan city or a county (as each of those terms 
     are defined in subsection (e)), shall provide the Secretary 
     with a certification signed by the authorized officer of such 
     metropolitan city or county, that--
       ``(1) such metropolitan city or county requires Federal 
     assistance under this section to effectively carry out the 
     activities specified in subsection (c); and
       ``(2) such metropolitan city or county's intended uses of 
     any payment under this section are consistent with subsection 
     (c).
       ``(e) Definitions.--In this section:
       ``(1) County.--The term `county' means a county, parish, or 
     other equivalent county division (as defined by the Bureau of 
     the Census).
       ``(2) Metropolitan city.--The term `metropolitan city' has 
     the meaning given that term in section 102(a)(4) of the 
     Housing and Community Development Act of 1974 (42 U.S.C. 
     5302(a)(4)) and includes cities that relinquish or defer 
     their status as a metropolitan city for purposes of receiving 
     allocations under section 106 of such Act (42 U.S.C. 5306) 
     for fiscal year 2021.
       ``(3) Nonentitlement unit of local government.--The term 
     `nonentitlement unit of local government' means a `city' (as 
     that term is defined in section 102(a)(5) of the Housing and 
     Community Development Act of 1974 (42 U.S.C. 5302(a)(5))) 
     that is not a metropolitan city.
       ``(4) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(5) State.--The term `State' means each of the 50 States, 
     the District of Columbia, the Commonwealth of Puerto Rico, 
     the United States Virgin Islands, Guam, the Commonwealth of 
     the Northern Mariana Islands, and American Samoa.
       ``(6) Unit of general local government.--The term `unit of 
     general local government' has the meaning given that term in 
     section 102(a)(1) of the Housing and Community Development 
     Act of 1974 (42 U.S.C. 5302(a)(1)).''.
       (b) Technical Amendment.--The heading for title VI of the 
     Social Security Act (42 U.S.C. 801 et seq.) is amended by 
     striking ``FUND'' and inserting ``AND FISCAL RECOVERY 
     FUNDS''.

                       Subtitle B--Other Matters

     SEC. 5111. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Treasury the Emergency Federal Employee Leave Fund (in 
     this section referred to as the ``Fund''), to be administered 
     by the Director of the Office of Personnel Management, for 
     the purposes set forth in subsection (b). In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $570,000,000, which shall be deposited into the 
     Fund and remain available through September 30, 2022. The 
     Fund is available for reasonable expenses incurred by the 
     Office of Personnel Management in administering this section.
       (b) Purpose.--Amounts in the Fund shall be available for 
     reimbursement to an agency for the use of paid leave under 
     this section by any employee of the agency who is unable to 
     work because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or to 
     recover from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by an employee during the 
     period beginning on the date of enactment of this Act and 
     ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to an employee in an amount not to 
     exceed 600 hours of paid leave for each full-time employee, 
     and in the case of a part-time employee, employee on an 
     uncommon tour of duty, or employee with a seasonal work 
     schedule, in an amount not to exceed the proportional 
     equivalent of 600 hours to the extent amounts in the Fund 
     remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to an employee if the leave would 
     result in payments greater than $2,800 in aggregate for any 
     biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.

[[Page H804]]

       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to an 
     employee; and
       (B) may not be used by an employee concurrently with any 
     other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to an employee under this section shall reduce the 
     total service used to calculate any Federal civilian 
     retirement benefit.
       (d) Employee Defined.--In this section, the term 
     ``employee'' means--
       (1) an individual in the executive branch for whom annual 
     and sick leave is provided under subchapter I of chapter 63 
     of title 5, United States Code;
       (2) an individual employed by the United States Postal 
     Service;
       (3) an individual employed by the Postal Regulatory 
     Commission; and
       (4) an employee of the Public Defender Service for the 
     District of Columbia and the District of Columbia Courts.

     SEC. 5112. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $77,000,000, to remain 
     available until September 30, 2025, for necessary expenses of 
     the Government Accountability Office to prevent, prepare for, 
     and respond to Coronavirus and to support oversight of the 
     Coronavirus response and of funds provided in this Act or any 
     other Act pertaining to the Coronavirus pandemic.

     SEC. 5113. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING 
                   AVAILABILITY.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $40,000,000, to remain 
     available until September 30, 2025, for the Pandemic Response 
     Accountability Committee to promote transparency and support 
     oversight of the Coronavirus response and of funds provided 
     in this Act or any other Act pertaining to the Coronavirus 
     pandemic.

     SEC. 5114. FUNDING FOR THE WHITE HOUSE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $12,800,000, to remain 
     available until September 30, 2021, for necessary expenses 
     for the White House, to prevent, prepare for, and respond to 
     coronavirus.

                 TITLE VI--COMMITTEE ON SMALL BUSINESS

     SEC. 6001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

       (a) Eligibility of Certain Nonprofit Entities for Covered 
     Loans Under the Paycheck Protection Program.--
       (1) In general.--Section 7(a)(36) of the Small Business Act 
     (15 U.S.C. 636(a)(36)), as amended by the Economic Aid to 
     Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 
     III of division N of Public Law 116-260), is amended--
       (A) in subparagraph (A)--
       (i) in clause (xv), by striking ``and'' at the end;
       (ii) in clause (xvi), by striking the period at the end and 
     inserting ``; and''; and
       (iii) by adding at the end the following:
       ``(xvii) the term `additional covered nonprofit entity'--

       ``(I) means an organization described in any paragraph of 
     section 501(c) of the Internal Revenue Code of 1986, other 
     than paragraph (3), (4), (6), or (19), and exempt from tax 
     under section 501(a) of such Code; and
       ``(II) does not include any entity that, if the entity were 
     a business concern, would be described in section 120.110 of 
     title 13, Code of Federal Regulations (or in any successor 
     regulation or other related guidance or rule that may be 
     issued by the Administrator) other than a business concern 
     described in paragraph (a) or (k) of such section.''; and

       (B) in subparagraph (D)--
       (i) in clause (iii), by adding at the end the following:

       ``(III) Eligibility of certain organizations.--Subject to 
     the provisions in this subparagraph, during the covered 
     period--

       ``(aa) a nonprofit organization shall be eligible to 
     receive a covered loan if the nonprofit organization employs 
     not more than 500 employees per physical location of the 
     organization; and
       ``(bb) an additional covered nonprofit entity and an 
     organization that, but for subclauses (I)(dd) and (II)(dd) of 
     clause (vii), would be eligible for a covered loan under 
     clause (vii) shall be eligible to receive a covered loan if 
     the entity or organization employs not more than 300 
     employees per physical location of the entity or 
     organization.'';
       (ii) in clause (iv)--

       (I) in subclause (III), by striking ``and'' at the end;
       (II) in subclause (IV)--

       (aa) by striking ``(aa)'';
       (bb) by striking ``; or'' and inserting a semicolon; and
       (cc) by striking item (bb); and

       (III) by adding at the end the following:
       ``(V) any nonprofit organization, additional covered 
     nonprofit entity, or any organization made eligible for a 
     loan under clause (vii); and''; and

       (iii) by striking clause (vi) and inserting the following:
       ``(vi) Eligibility of additional covered nonprofit 
     entities.--An additional covered nonprofit entity shall be 
     eligible to receive a covered loan if--

       ``(I) the additional covered nonprofit entity does not 
     receive more than 15 percent of its receipts from lobbying 
     activities;
       ``(II) the lobbying activities of the additional covered 
     nonprofit entity do not comprise more than 15 percent of the 
     total activities of the organization;
       ``(III) the cost of the lobbying activities of the 
     additional covered nonprofit entity did not exceed $1,000,000 
     during the most recent tax year of the additional covered 
     nonprofit entity that ended prior to February 15, 2020; and
       ``(IV) the additional covered nonprofit entity employs not 
     more than 300 employees.''.

       (2) Eligibility for second draw loans.--Paragraph 
     (37)(A)(i) of section 7(a) of the Small Business Act (15 
     U.S.C. 636(a)), as added by the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (title III of 
     division N of Public Law 116-260), is amended by inserting `` 
     `additional covered nonprofit entity','' after ``the terms''.
       (b) Eligibility of Internet Publishing Organizations for 
     Covered Loans Under the Paycheck Protection Program.--
       (1) In general.--Section 7(a)(36)(D) of the Small Business 
     Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), 
     is further amended--
       (A) in clause (iii), by adding at the end the following:

       ``(IV) Eligibility of internet publishing organizations.--A 
     business concern or other organization that was not eligible 
     to receive a covered loan the day before the date of 
     enactment of this subclause, is assigned a North American 
     Industry Classification System code of 519130, certifies in 
     good faith as an Internet-only news publisher or Internet-
     only periodical publisher, and is engaged in the collection 
     and distribution of local or regional and national news and 
     information shall be eligible to receive a covered loan for 
     the continued provision of news, information, content, or 
     emergency information if--

       ``(aa) the business concern or organization employs not 
     more than 500 employees, or the size standard established by 
     the Administrator for that North American Industry 
     Classification code, per physical location of the business 
     concern or organization; and
       ``(bb) the business concern or organization makes a good 
     faith certification that proceeds of the loan will be used to 
     support expenses at the component of the business concern or 
     organization that supports local or regional news.'';
       (B) in clause (iv), by adding at the end the following:

       ``(VI) any business concern or other organization that was 
     not eligible to receive a covered loan the day before the 
     date of enactment of this subclause, is assigned a North 
     American Industry Classification System code of 519130, 
     certifies in good faith as an Internet-only news publisher or 
     Internet-only periodical publisher, and is engaged in the 
     collection and distribution of local or regional and national 
     news and information, if the business concern or 
     organization--

       ``(aa) employs not more than 500 employees, or the size 
     standard established by the Administrator for that North 
     American Industry Classification code, per physical location 
     of the business concern or organization; and
       ``(bb) is majority owned or controlled by a business 
     concern or organization that is assigned a North American 
     Industry Classification System code of 519130.'';
       (C) in clause (v), by striking ``clause (iii)(II), 
     (iv)(IV), or (vii)'' and inserting ``subclause (II), (III), 
     or (IV) of clause (iii), subclause (IV) or (VI) of clause 
     (iv), clause (vi), or clause (vii)''; and
       (D) in clause (viii)(II)--
       (i) by striking ``business concern made eligible by clause 
     (iii)(II) or clause (iv)(IV) of this subparagraph'' and 
     inserting ``business concern made eligible by subclause (II) 
     or (IV) of clause (iii) or subclause (IV) or (VI) of clause 
     (iv) of this subparagraph''; and
       (ii) by inserting ``or organization'' after ``business 
     concern'' each place it appears.
       (2) Eligibility for second draw loans.--Section 
     7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by 
     the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260), is amended by striking ``clause (iii)(II), (iv)(IV), or 
     (vii)'' and inserting ``subclause (II) or (III) of clause 
     (iii), subclause (IV) or (V) of clause (iv), clause (vi), or 
     clause (vii)''.
       (c) Coordination With Continuation Coverage Premium 
     Assistance.--
       (1) Paycheck protection program.--Section 7A(a)(12) of the 
     Small Business Act (as redesignated, transferred, and amended 
     by section 304(b) of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (Public Law 116-260)) 
     is amended--
       (A) by striking ``CARES Act or'' and inserting ``CARES 
     Act,''; and
       (B) by inserting before the period at the end the 
     following: ``, or premiums taken into account in determining 
     the credit allowed under section 6432 of the Internal Revenue 
     Code of 1986''.
       (2) Paycheck protection program second draw.--Section 
     7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by 
     the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260), is amended--
       (A) by striking ``or'' at the end of item (aa);
       (B) by striking the period at the end of item (bb) and 
     inserting ``; or''; and
       (C) by adding at the end the following new item:
       ``(cc) premiums taken into account in determining the 
     credit allowed under section 6432 of the Internal Revenue 
     Code of 1986.''.
       (3) Applicability.--The amendments made by this subsection 
     shall apply only with respect to applications for forgiveness 
     of covered loans made under paragraphs (36) or (37) of 
     section 7(a) of the Small Business Act, as amended by the 
     Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
     Venues Act (title III of division

[[Page H805]]

     N of Public Law 116-260), that are received on or after the 
     date of the enactment of this Act.
       (d) Commitment Authority and Appropriations.--
       (1) Commitment authority.--Section 1102(b)(1) of the CARES 
     Act (Public Law 116-136) is amended by striking 
     ``$806,450,000,000'' and inserting ``$813,700,000,000''.
       (2) Direct appropriations.--In addition to amounts 
     otherwise available, there is appropriated to the 
     Administrator of the Small Business Administration for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $7,250,000,000, to remain available until 
     expended, for carrying out this section.

     SEC. 6002. TARGETED EIDL ADVANCE.

       (a) Definitions.--In this section--
       (1) the term ``Administrator'' means the Administrator of 
     the Small Business Administration;
       (2) the terms ``covered entity'' and ``economic loss'' have 
     the meanings given the terms in section 331(a) of the 
     Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
     Venues Act (title III of division N of Public Law 116-260);
       (3) the term ``severely impacted small business'' means a 
     covered entity that--
       (A) has suffered an economic loss of greater than 50 
     percent; and
       (B) employs not more than 10 employees;
       (4) the term ``substantially impacted small business'' 
     means a covered entity that--
       (A) employs not more than 10 employees; and
       (B) is not a severely impacted small business; and
       (5) the term ``supplemental payment'' means a payment--
       (A) made by the Administrator under section 1110(e) of the 
     CARES Act (15 U.S.C. 9009(e)) to a severely impacted small 
     business or a substantially impacted small business;
       (B) in an amount that is $5,000; and
       (C) that, with respect to a covered entity, is in addition 
     to any payment made to the covered entity under section 
     1110(e) of the CARES Act (15 U.S.C. 9009(e)) or section 331 
     of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260).
       (b) Payments.--The Administrator shall take the following 
     actions:
       (1) Not later than 14 days after the date of the enactment 
     of this subsection, the Administrator shall begin processing 
     applications for payments, and may make payments, to covered 
     entities that have not received the full amounts to which the 
     covered entities are entitled under section 331 of the 
     Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
     Venues Act (title III of division N of Public Law 116-260).
       (2)(A) During the 14-day period beginning on the date that 
     is 28 days after the date of enactment of this subsection, 
     and subject to the availability of funds, the Administrator 
     shall--
       (i) begin processing applications for supplemental payments 
     to severely impacted small businesses; and
       (ii) continue to process applications for the payments 
     described in paragraph (1).
       (B) During the period described in subparagraph (A), the 
     Administrator may make supplemental payments to severely 
     impacted small businesses, and payments described in 
     paragraph (1), in the order that the Administrator receives 
     applications for those payments.
       (3)(A) Beginning on the date that is 42 days after the date 
     of enactment of this subsection, and subject to the 
     availability of funds, the Administrator shall--
       (i) begin processing applications for supplemental payments 
     to substantially impacted small businesses; and
       (ii) continue to process applications for the supplemental 
     payments described in paragraph (2) and payments described in 
     paragraph (1).
       (B) During the period described in subparagraph (A), the 
     Administrator may make supplemental payments to substantially 
     impacted small businesses, supplemental payments described in 
     paragraph (2), and payments described in paragraph (1), in 
     the order that the Administrator receives applications for 
     those payments.
       (c) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $15,000,000,000, to remain available 
     until expended, for carrying out this section.

     SEC. 6003. SUPPORT FOR RESTAURANTS.

       (a) Definitions.--In this section:
       (1) Administrator.--The term ``Administrator'' means the 
     Administrator of the Small Business Administration.
       (2) Affiliated business.--The term ``affiliated business'' 
     means a business in which an eligible entity has an equity or 
     right to profit distributions of not less than 50 percent, or 
     in which an eligible entity has the contractual authority to 
     control the direction of the business, provided that such 
     affiliation shall be determined as of any arrangements or 
     agreements in existence as of March 13, 2020.
       (3) Covered period.--The term ``covered period'' means the 
     period--
       (A) beginning on February 15, 2020; and
       (B) ending on December 31, 2021, or a date to be determined 
     by the Administrator that is not later than 2 years after the 
     date of enactment of this section.
       (4) Eligible entity.--The term ``eligible entity''--
       (A) means a restaurant, food stand, food truck, food cart, 
     caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting 
     room, taproom, licensed facility or premise of a beverage 
     alcohol producer where the public may taste, sample, or 
     purchase products, or other similar place of business in 
     which the public or patrons assemble for the primary purpose 
     of being served food or drink;
       (B) includes an entity described in subparagraph (A) that 
     is located in an airport terminal or that is a Tribally-owned 
     concern; and
       (C) does not include--
       (i) an entity described in subparagraph (A) that--

       (I) is a State or local government-operated business;
       (II) as of March 13, 2020, owns or operates (together with 
     any affiliated business) more than 20 locations, regardless 
     of whether those locations do business under the same or 
     multiple names; or
       (III) has a pending application for or has received a grant 
     under section 324 of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (title III of division 
     N of Public Law 116-260); or

       (ii) a publicly-traded company.
       (5) Exchange; issuer; security.--The terms ``exchange'', 
     ``issuer'', and ``security'' have the meanings given those 
     terms in section 3(a) of the Securities Exchange Act of 1934 
     (15 U.S.C. 78c(a)).
       (6) Fund.--The term ``Fund'' means the Restaurant 
     Revitalization Fund established under subsection (b).
       (7) Pandemic-related revenue loss.--The term ``pandemic-
     related revenue loss'' means, with respect to an eligible 
     entity--
       (A) except as provided in subparagraphs (B), (C), and (D), 
     the gross receipts, as established using such verification 
     documentation as the Administrator may require, of the 
     eligible entity during 2020 subtracted from the gross 
     receipts of the eligible entity in 2019, if such sum is 
     greater than zero;
       (B) if the eligible entity was not in operation for the 
     entirety of 2019--
       (i) the difference between--

       (I) the product obtained by multiplying the average monthly 
     gross receipts of the eligible entity in 2019 by 12; and
       (II) the product obtained by multiplying the average 
     monthly gross receipts of the eligible entity in 2020 by 12; 
     or

       (ii) an amount based on a formula determined by the 
     Administrator;
       (C) if the eligible entity opened during the period 
     beginning on January 1, 2020, and ending on the day before 
     the date of enactment of this section--
       (i) the expenses described in subsection (c)(5)(A) that 
     were incurred by the eligible entity minus any gross receipts 
     received; or
       (ii) an amount based on a formula determined by the 
     Administrator; or
       (D) if the eligible entity has not yet opened as of the 
     date of application for a grant under subsection (c), but has 
     incurred expenses described in subsection (c)(5)(A) as of the 
     date of enactment of this section--
       (i) the amount of those expenses; or
       (ii) an amount based on a formula determined by the 
     Administrator.
     For purposes of this paragraph, the pandemic-related revenue 
     losses for an eligible entity shall be reduced by any amounts 
     received from a covered loan made under paragraph (36) or 
     (37) of section 7(a) of the Small Business Act (15 U.S.C. 
     636(a)) in 2020 or 2021.
       (8) Payroll costs.--The term ``payroll costs'' has the 
     meaning given the term in section 7(a)(36)(A) of the Small 
     Business Act (15 U.S.C. 636(a)(36)(A)), except that such term 
     shall not include--
       (A) qualified wages (as defined in subsection (c)(3) of 
     section 2301 of the CARES Act) taken into account in 
     determining the credit allowed under such section 2301; or
       (B) premiums taken into account in determining the credit 
     allowed under section 6432 of the Internal Revenue Code of 
     1986.
       (9) Publicly-traded company.--The term ``publicly-traded 
     company'' means an entity that is majority owned or 
     controlled by an entity that is an issuer, the securities of 
     which are listed on a national securities exchange under 
     section 6 of the Securities Exchange Act of 1934 (15 U.S.C. 
     78f).
       (10) Tribally-owned concern.--The term ``Tribally-owned 
     concern'' has the meaning given the term in section 124.3 of 
     title 13, Code of Federal Regulations, or any successor 
     regulation.
       (b) Restaurant Revitalization Fund.--
       (1) In general.--There is established in the Treasury of 
     the United States a fund to be known as the Restaurant 
     Revitalization Fund.
       (2) Appropriations.--
       (A) In general.--In addition to amounts otherwise 
     available, there is appropriated to the Restaurant 
     Revitalization Fund for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $25,000,000,000, to 
     remain available until expended.
       (B) Distribution.--
       (i) In general.--Of the amounts made available under 
     subparagraph (A)--

       (I) $5,000,000,000 shall be available to eligible entities 
     with gross receipts during 2019 of not more than $500,000; 
     and
       (II) $20,000,000,000 shall be available to the 
     Administrator to award grants under subsection (c) in an 
     equitable manner to eligible entities of different sizes 
     based on annual gross receipts.

       (ii) Adjustments.--The Administrator may make adjustments 
     as necessary to the distribution of funds under clause 
     (i)(II) based on demand and the relative local costs in the 
     markets in which eligible entities operate.
       (C) Grants after initial period.--Notwithstanding 
     subparagraph (B), on and after the date that is 60 days after 
     the date of enactment of this section, or another period of 
     time determined by the Administrator, the Administrator may 
     make grants using amounts appropriated under subparagraph (A) 
     to any eligible entity regardless of the annual gross 
     receipts of the eligible entity.
       (3) Use of funds.--The Administrator shall use amounts in 
     the Fund to make grants described in subsection (c).

[[Page H806]]

       (c) Restaurant Revitalization Grants.--
       (1) In general.--Except as provided in subsection (b) and 
     paragraph (3), the Administrator shall award grants to 
     eligible entities in the order in which applications are 
     received by the Administrator.
       (2) Application.--
       (A) Certification.--An eligible entity applying for a grant 
     under this subsection shall make a good faith certification 
     that--
       (i) the uncertainty of current economic conditions makes 
     necessary the grant request to support the ongoing operations 
     of the eligible entity; and
       (ii) the eligible entity has not applied for or received a 
     grant under section 324 of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (title III of division 
     N of Public Law 116-260).
       (B) Business identifiers.--In accepting applications for 
     grants under this subsection, the Administrator shall 
     prioritize the ability of each applicant to use their 
     existing business identifiers over requiring other forms of 
     registration or identification that may not be common to 
     their industry and imposing additional burdens on applicants.
       (3) Priority in awarding grants.--
       (A) In general.--During the initial 21-day period in which 
     the Administrator awards grants under this subsection, the 
     Administrator shall prioritize awarding grants to eligible 
     entities that are small business concerns owned and 
     controlled by women (as defined in section 3(n) of the Small 
     Business Act (15 U.S.C. 632(n))), small business concerns 
     owned and controlled by veterans (as defined in section 3(q) 
     of such Act (15 U.S.C. 632(q))), or socially and economically 
     disadvantaged small business concerns (as defined in section 
     8(a)(4)(A) of the Small Business Act (15 U.S.C. 
     637(a)(4)(A))). The Administrator may take such steps as 
     necessary to ensure that eligible entities described in this 
     subparagraph have access to grant funding under this section 
     after the end of such 21-day period.
       (B) Certification.--For purposes of establishing priority 
     under subparagraph (A), an applicant shall submit a self-
     certification of eligibility for priority with the grant 
     application.
       (4) Grant amount.--
       (A) Aggregate maximum amount.--The aggregate amount of 
     grants made to an eligible entity and any affiliated 
     businesses of the eligible entity under this subsection--
       (i) shall not exceed $10,000,000; and
       (ii) shall be limited to $5,000,000 per physical location 
     of the eligible entity.
       (B) Determination of grant amount.--
       (i) In general.--Except as provided in this paragraph, the 
     amount of a grant made to an eligible entity under this 
     subsection shall be equal to the pandemic-related revenue 
     loss of the eligible entity.
       (ii) Return to treasury.--Any amount of a grant made under 
     this subsection to an eligible entity based on estimated 
     receipts that is greater than the actual gross receipts of 
     the eligible entity in 2020 shall be returned to the 
     Treasury.
       (5) Use of funds.--During the covered period, an eligible 
     entity that receives a grant under this subsection may use 
     the grant funds for the following expenses incurred as a 
     direct result of, or during, the COVID-19 pandemic:
       (A) Payroll costs.
       (B) Payments of principal or interest on any mortgage 
     obligation (which shall not include any prepayment of 
     principal on a mortgage obligation).
       (C) Rent payments, including rent under a lease agreement 
     (which shall not include any prepayment of rent).
       (D) Utilities.
       (E) Maintenance expenses, including--
       (i) construction to accommodate outdoor seating; and
       (ii) walls, floors, deck surfaces, furniture, fixtures, and 
     equipment.
       (F) Supplies, including protective equipment and cleaning 
     materials.
       (G) Food and beverage expenses that are within the scope of 
     the normal business practice of the eligible entity before 
     the covered period.
       (H) Covered supplier costs, as defined in section 7A(a) of 
     the Small Business Act (as redesignated, transferred, and 
     amended by section 304(b) of the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (Public Law 116-
     260)).
       (I) Operational expenses.
       (J) Paid sick leave.
       (K) Any other expenses that the Administrator determines to 
     be essential to maintaining the eligible entity.
       (6) Returning funds.--If an eligible entity that receives a 
     grant under this subsection fails to use all grant funds or 
     permanently ceases operations on or before the last day of 
     the covered period, the eligible entity shall return to the 
     Treasury any funds that the eligible entity did not use for 
     the allowable expenses under paragraph (5).

     SEC. 6004. COMMUNITY NAVIGATOR PILOT PROGRAM.

       (a) Definitions.--In this section:
       (1) Administration.--The term ``Administration'' means the 
     Small Business Administration.
       (2) Administrator.--The term ``Administrator'' means the 
     Administrator of the Small Business Administration.
       (3) Community navigator services.--The term ``community 
     navigator services'' means the outreach, education, and 
     technical assistance provided by community navigators that 
     target eligible businesses to increase awareness of, and 
     participation in, programs of the Small Business 
     Administration.
       (4) Community navigator.--The term ``community navigator'' 
     means a community organization, community financial 
     institution as defined in section 7(a)(36)(A) of the Small 
     Business Act (15 U.S.C. 636(a)(36)(A)), or other private 
     nonprofit organization engaged in the delivery of community 
     navigator services.
       (5) Eligible business.--The term ``eligible business'' 
     means any small business concern, with priority for small 
     business concerns owned and controlled by women (as defined 
     in section 3(n) of the Small Business Act (15 U.S.C. 
     632(n))), small business concerns owned and controlled by 
     veterans (as defined in section 3(q) of such Act (15 U.S.C. 
     632(q))), and socially and economically disadvantaged small 
     business concerns (as defined in section 8(a)(4)(A) of the 
     Small Business Act (15 U.S.C. 637(a)(4)(A))).
       (6) Private nonprofit organization.--The term ``private 
     nonprofit organization'' means an entity that is described in 
     section 501(c) of the Internal Revenue Code of 1986 and 
     exempt from tax under section 501(a) of such Code.
       (7) Resource partner.--The term ``resource partner'' 
     means--
       (A) a small business development center (as defined in 
     section 3 of the Small Business Act (15 U.S.C. 632));
       (B) a women's business center (as described in section 29 
     of the Small Business Act (15 U.S.C. 656)); and
       (C) a chapter of the Service Corps of Retired Executives 
     (as defined in section 8(b)(1)(B) of the Act (15 U.S.C. 
     637(b)(1)(B))).
       (8) Small business concern.--The term ``small business 
     concern'' has the meaning given under section 3 of the Small 
     Business Act (15 U.S.C. 632).
       (9) State.--The term ``State'' means a State of the United 
     States, the District of Columbia, the Commonwealth of Puerto 
     Rico, the Virgin Islands, American Samoa, the Commonwealth of 
     the Northern Mariana Islands, and Guam, or an agency, 
     instrumentality, or fiscal agent thereof.
       (10) Unit of general local government.--The term ``unit of 
     general local government'' means a county, city, town, 
     village, or other general purpose political subdivision of a 
     State.
       (b) Community Navigator Pilot Program.--
       (1) In general.--The Administrator of the Small Business 
     Administration shall establish a Community Navigator pilot 
     program to make grants to, or enter into contracts or 
     cooperative agreements with, private nonprofit organizations, 
     resource partners, States, Tribes, and units of local 
     government to ensure the delivery of free community navigator 
     services to current or prospective owners of eligible 
     businesses in order to improve access to assistance programs 
     and resources made available because of the COVID-19 pandemic 
     by Federal, State, Tribal, and local entities.
       (2) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $100,000,000, to remain available 
     until September 30, 2022, for carrying out this subsection.
       (c) Outreach and Education.--
       (1) Promotion.--The Administrator shall develop and 
     implement a program to promote community navigator services 
     to current or prospective owners of eligible businesses.
       (2) Call center.--The Administrator shall establish a 
     telephone hotline to offer information about Federal programs 
     to assist eligible businesses and offer referral services to 
     resource partners, community navigators, potential lenders, 
     and other persons that the Administrator determines 
     appropriate for current or prospective owners of eligible 
     businesses.
       (3) Outreach.--The Administrator shall--
       (A) conduct outreach and education, in the 10 most commonly 
     spoken languages in the United States, to current or 
     prospective owners of eligible businesses on community 
     navigator services and other Federal programs to assist 
     eligible businesses;
       (B) improve the website of the Administration to describe 
     such community navigator services and other Federal programs; 
     and
       (C) implement an education campaign by advertising in media 
     targeted to current or prospective owners of eligible 
     businesses.
       (4) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $75,000,000, to remain available 
     until September 30, 2022, for carrying out this subsection.
       (d) Sunset.--The authority of the Administrator to make 
     grants under this section shall terminate on December 31, 
     2025.

     SEC. 6005. SHUTTERED VENUE OPERATORS.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $1,250,000,000, to 
     remain available until expended, to carry out section 324 of 
     the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260), of which $500,000 shall be used to provide technical 
     assistance to help applicants access the System for Award 
     Management (or any successor thereto) or to assist applicants 
     with an alternative grant application system, which the 
     Administrator of the Small Business Administration may 
     develop for use for grant programs of the Small Business 
     Administration.

     SEC. 6006. DIRECT APPROPRIATIONS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, to remain available until expended--
       (1) $840,000,000 for administrative expenses, including to 
     prevent, prepare for, and respond to the COVID-19 pandemic, 
     domestically or internationally, including administrative 
     expenses related to paragraphs (36) and (37) of section 7(a) 
     of the Small Business Act, section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 
     III of division N of Public Law 116-260), section 6002 of 
     this title, and section 6003 of this title; and

[[Page H807]]

       (2) $460,000,000 to carry out the disaster loan program 
     authorized by section 7(b) of the Small Business Act (15 
     U.S.C. 636(b)), of which $70,000,000 shall be for the cost of 
     direct loans authorized by such section and $390,000,000 
     shall be for administrative expenses to carry out such 
     program.
       (b) Inspector General.--In addition to amounts otherwise 
     available, there is appropriated to the Inspector General of 
     the Small Business Administration for fiscal year 2021, out 
     of any money in the Treasury not otherwise appropriated, 
     $25,000,000, to remain available until expended, for 
     necessary expenses of the Office of Inspector General.

       TITLE VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

             Subtitle A--Transportation and Infrastructure

     SEC. 7001. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $50,000,000,000, to remain available 
     until September 30, 2025, to carry out the purposes of the 
     Disaster Relief Fund for costs associated with major disaster 
     declarations.

     SEC. 7002. FUNERAL ASSISTANCE.

       (a) In General.--For the emergency declaration issued by 
     the President on March 13, 2020, pursuant to section 501(b) 
     of the Robert T. Stafford Disaster Relief and Emergency 
     Assistance Act (42 U.S.C. 5191(b)), and for any subsequent 
     major disaster declaration that supersedes such emergency 
     declaration, the President shall provide financial assistance 
     to an individual or household to meet disaster-related 
     funeral expenses under section 408(e)(1) of the Robert T. 
     Stafford Disaster Relief and Emergency Assistance Act (42 
     U.S.C. 5174(e)(1)), for which the Federal cost share shall be 
     100 percent.
       (b) Use of Funds.--Funds appropriated under section 7001 
     may be used to carry out subsection (a) of this section.

     SEC. 7003. ECONOMIC ADJUSTMENT ASSISTANCE.

       (a) Economic Development Administration Appropriation.--In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $3,000,000,000, to 
     remain available until September 30, 2022, to the Department 
     of Commerce for economic adjustment assistance as authorized 
     by sections 209 and 703 of the Public Works and Economic 
     Development Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, 
     prepare for, and respond to coronavirus and for necessary 
     expenses for responding to economic injury as a result of 
     coronavirus.
       (b) Of the funds provided by this section, up to 2 percent 
     shall be used for Federal costs to administer such assistance 
     utilizing temporary Federal personnel as may be necessary 
     consistent with the requirements applicable to such 
     administrative funding in fiscal year 2020 to prevent, 
     prepare for, and respond to coronavirus and which shall 
     remain available until September 30, 2027.
       (c) Of the funds provided by this section, 15 percent shall 
     be for assistance to communities that have suffered economic 
     injury as a result of job losses in the travel, tourism, or 
     outdoor recreation sectors.
       (d) The total amount provided by this section shall be 
     allocated to eligible recipients in the States and 
     Territories according to the total level of economic injury 
     of such States and Territories as a result of coronavirus 
     beginning on March 1, 2020, as measured by the change in 
     economic activity, demonstrated by current Federal economic 
     data sources such as unemployment claims and gross domestic 
     product, before and after such date.

     SEC. 7004. GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT 
                   CORPORATION OPERATIONS AND MAINTENANCE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of amounts not 
     otherwise appropriated from the Harbor Maintenance Trust Fund 
     pursuant to section 210 of the Water Resources Development 
     Act of 1986 (33 U.S.C. 2238), $1,500,000, to remain available 
     until expended, to prevent, prepare for, and respond to 
     coronavirus by conducting the operations, maintenance, and 
     capital infrastructure activities of the Seaway International 
     Bridge.

     SEC. 7005. GRANTS TO THE NATIONAL RAILROAD PASSENGER 
                   CORPORATION.

       (a) Northeast Corridor Appropriation.--In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $820,388,160, to remain available until 
     September 30, 2024, for grants as authorized under section 
     11101(a) of the FAST Act (Public Law 114-94) to prevent, 
     prepare for, and respond to coronavirus.
       (b) National Network Appropriation.--In addition to amounts 
     otherwise available, there is appropriated for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $679,611,840, to remain available until 
     September 30, 2024, for grants as authorized under section 
     11101(b) of the FAST Act (Public Law 114-94) to prevent, 
     prepare for, and respond to coronavirus.
       (c) Long-distance Service Restoration and Employee 
     Recalls.--Not less than $165,926,000 of the aggregate amounts 
     made available under subsections (a) and (b) shall be for use 
     by the National Railroad Passenger Corporation to--
       (1) restore, not later than 90 days after the date of 
     enactment of this Act, the frequency of rail service on long-
     distance routes (as defined in section 24102 of title 49, 
     United States Code) that the National Railroad Passenger 
     Corporation reduced the frequency of on or after July 1, 
     2020, and continue to operate such service at such frequency; 
     and
       (2) recall and manage employees furloughed on or after 
     October 1, 2020, as a result of efforts to prevent, prepare 
     for, and respond to coronavirus.
       (d) Use of Funds in Lieu of Capital Payments.--Not less 
     than $109,805,000 of the aggregate amounts made available 
     under subsections (a) and (b)--
       (1) shall be for use by the National Railroad Passenger 
     Corporation in lieu of capital payments from States and 
     commuter rail passenger transportation providers that are 
     subject to the cost allocation policy under section 24905(c) 
     of title 49, United States Code; and
       (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) 
     of title 49, United States Code, such amounts do not 
     constitute cross-subsidization of commuter rail passenger 
     transportation.
       (e) Use of Funds for State Payments for State-supported 
     Routes.--
       (1) In general.--Of the amounts made available under 
     subsection (b), $174,850,000 shall be for use by the National 
     Railroad Passenger Corporation to offset amounts required to 
     be paid by States for covered State-supported routes.
       (2) Funding share.--The share of funding provided under 
     paragraph (1) with respect to a covered State-supported route 
     shall be distributed as follows:
       (A) Each covered State-supported route shall receive 7 
     percent of the costs allocated to the route in fiscal year 
     2019 under the cost allocation methodology adopted pursuant 
     to section 209 of the Passenger Rail Investment and 
     Improvement Act of 2008 (Public Law 110-432).
       (B) Any remaining amounts after the distribution described 
     in subparagraph (A) shall be apportioned to each covered 
     State-supported route in proportion to the passenger revenue 
     of such route and other revenue allocated to such route in 
     fiscal year 2019 divided by the total passenger revenue and 
     other revenue allocated to all covered State-supported routes 
     in fiscal year 2019.
       (3) Covered state-supported route defined.--In this 
     subsection, the term ``covered State-supported route'' means 
     a State-supported route, as such term is defined in section 
     24102 of title 49, United States Code, but does not include a 
     State-supported route for which service was terminated on or 
     before February 1, 2020.
       (f) Use of Funds for Debt Repayment or Prepayment.--Not 
     more than $100,885,000 of the aggregate amounts made 
     available under subsections (a) and (b) shall be--
       (1) for the repayment or prepayment of debt incurred by the 
     National Railroad Passenger Corporation under financing 
     arrangements entered into prior to the date of enactment of 
     this Act; and
       (2) to pay required reserves, costs, and fees related to 
     such debt, including for loans from the Department of 
     Transportation and loans that would otherwise have been paid 
     from National Railroad Passenger Corporation revenues.
       (g) Project Management Oversight.--Not more than $2,000,000 
     of the aggregate amounts made available under subsections (a) 
     and (b) shall be for activities authorized under section 
     11101(c) of the FAST Act (Public Law 114-94).

     SEC. 7006. FEDERAL TRANSIT ADMINISTRATION GRANTS.

       (a) Federal Transit Administration Appropriation.--
       (1) In general.--In addition to amounts otherwise made 
     available, there are appropriated for fiscal year 2021, out 
     of any funds in the Treasury not otherwise appropriated, 
     $30,461,355,534, to remain available until September 30, 
     2024, that shall--
       (A) be for grants to eligible recipients under sections 
     5307, 5309, 5310, and 5311 of title 49, United States Code, 
     to prevent, prepare for, and respond to coronavirus; and
       (B) not be subject to any prior restriction on the total 
     amount of funds available for implementation or execution of 
     programs authorized under sections 5307, 5310, or 5311 of 
     such title.
       (2) Availability of funds for operating expenses.--
       (A) In general.--Notwithstanding subsection (a)(1) or (b) 
     of section 5307 and section 5310(b)(2)(A) of title 49, United 
     States Code, funds provided under this section, other than 
     subsection (b)(4), shall be available for the operating 
     expenses of transit agencies to prevent, prepare for, and 
     respond to the coronavirus public health emergency, 
     including, beginning on January 20, 2020--
       (i) reimbursement for payroll of public transportation 
     (including payroll and expenses of private providers of 
     public transportation);
       (ii) operating costs to maintain service due to lost 
     revenue due as a result of the coronavirus public health 
     emergency, including the purchase of personal protective 
     equipment; and
       (iii) paying the administrative leave of operations or 
     contractor personnel due to reductions in service.
       (B) Use of funds.--Funds described in subparagraph (A) 
     shall be--
       (i) available for immediate obligation, notwithstanding the 
     requirement for such expenses to be included in a 
     transportation improvement program, long-range transportation 
     plan, statewide transportation plan, or statewide 
     transportation improvement program under sections 5303 and 
     5304 of title 49, United States Code;
       (ii) directed to payroll and operations of public 
     transportation (including payroll and expenses of private 
     providers of public transportation), unless the recipient 
     certifies to the Administrator of the Federal Transit 
     Administration that the recipient has not furloughed any 
     employees;
       (iii) used to provide a Federal share of the costs for any 
     grant made under this section of 100 percent.
       (b) Allocation of Funds.--
       (1) Urbanized area formula grants.--

[[Page H808]]

       (A) In general.--Of the amounts made available under 
     subsection (a), $26,086,580,227 shall be for grants to 
     recipients and subrecipients under section 5307 of title 49, 
     United States Code, and shall be administered as if such 
     funds were provided under section 5307 of such title.
       (B) Allocation.--Amounts made available under subparagraph 
     (A) shall be apportioned to urbanized areas based on data 
     contained in the National Transit Database such that--
       (i) each urbanized area shall receive an apportionment of 
     an amount that, when combined with amounts that were 
     otherwise made available to such urbanized area for similar 
     activities to prevent, prepare for, and respond to 
     coronavirus, is equal to 132 percent of the urbanized area's 
     2018 operating costs; and
       (ii) for funds remaining after the apportionment described 
     in clause (i), such funds shall be apportioned such that--

       (I) each urbanized area that did not receive an 
     apportionment under clause (i) shall receive an apportionment 
     equal to 25 percent of the urbanized area's 2018 operating 
     costs; and
       (II) each urbanized area under clause (i), when the amounts 
     that were otherwise made available, prior to clause (i) to 
     that urbanized area for similar activities to prevent, 
     prepare for, and respond to coronavirus are equal to or 
     greater than 130 percent of the urbanized area's 2018 
     operating costs but do not exceed 132 percent of such costs, 
     such urbanized area shall receive an apportionment equal to 
     10 percent of the urbanized area's 2018 operating costs, in 
     addition to amounts apportioned to the urbanized area under 
     clause (i).

       (2) Formula grants for the enhanced mobility of seniors and 
     individuals with disabilities.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $50,000,000 shall be for grants to recipients 
     or subrecipients eligible under section 5310 of title 49, 
     United States Code, and shall be apportioned in accordance 
     with such section.
       (B) Allocation ratio.--Amounts made available under 
     subparagraph (A) shall be allocated in the same ratio as 
     funds were provided under section 5310 of title 49, United 
     States Code, for fiscal year 2020.
       (3) Formula grants for rural areas.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $317,214,013 shall be for grants to 
     recipients or subrecipients eligible under section 5311 of 
     title 49, United States Code, and shall be administered as if 
     the funds were provided under section 5311 of such title, and 
     shall be apportioned in accordance with such section, except 
     as described in paragraph (B).
       (B) Allocation ratio.--Amounts made available under 
     subparagraph (A) to States, as defined in section 5302 of 
     title 49, United States Code, shall be allocated to such 
     States based on data contained in the National Transit 
     Database, such that--
       (i) any State that received an amount for similar 
     activities to prevent, prepare for, and respond to 
     coronavirus that is equal to or greater than 150 percent of 
     the combined 2018 rural operating costs of the recipients and 
     subrecipients in such State shall receive an amount equal to 
     5 percent of such State's 2018 rural operating costs;
       (ii) any State that does not receive an allocation under 
     clause (i) that received an amount for similar activities to 
     prevent, prepare for, and respond to coronavirus that is 
     equal to or greater than 140 percent of the combined 2018 
     rural operating costs of the recipients and subrecipients in 
     that State shall receive an amount equal to 10 percent of 
     such State's 2018 rural operating costs; and
       (iii) any State that does not receive an allocation under 
     clauses (i) or (ii) shall receive an amount equal to 20 
     percent of such State's 2018 rural operating costs.
       (4) Capital investments.--
       (A) In general.--Of the amounts made available under 
     subsection (a)--
       (i) $1,425,000,000 shall be for grants administered under 
     subsections (d) and (e) of section 5309 of title 49, United 
     States Code, and section 3005(b) of the FAST Act (Public Law 
     114-94); and
       (ii) $250,000,000 shall be for grants administered under 
     subsection (h) of section 5309 of title 49, United States 
     Code.
       (B) Funding distribution.--
       (i) In general.--Of the amounts made available in 
     subparagraph (A)(i), $1,250,000,000 shall be provided to each 
     recipient for all projects with existing full funding grant 
     agreements that received allocations for fiscal year 2019 or 
     2020 and all projects under section 3005(b) of Public Law 
     114-94 that received allocations for fiscal year 2019 or 
     2020, except that recipients with projects open for revenue 
     service are not eligible to receive a grant under this 
     subparagraph. Funds shall be provided proportionally based on 
     the non-capital investment grant or non-expedited project 
     delivery share of the amount allocated.
       (ii) Allocation.--Of the amounts made available in 
     subparagraph (A)(i), $175,000,000 shall be provided to each 
     recipient for all projects with existing full funding grant 
     agreements that received an allocation only prior to fiscal 
     year 2019, except that projects open for revenue service are 
     not eligible to receive a grant under this subparagraph and 
     no project may receive more than 40 percent of the amounts 
     provided under this clause. The Administrator of the Federal 
     Transit Administration shall proportionally distribute funds 
     in excess of such percent to recipients for which the percent 
     of funds does not exceed 40 percent. Funds shall be provided 
     proportionally based on the non-capital investment grant 
     share of the amount allocated.
       (iii) Eligible recipients.--For amounts made available in 
     subparagraph (A)(ii), eligible recipients shall be any 
     recipient of an allocation under subsection (h) of section 
     5309 of title 49, United States Code, or an applicant in the 
     project development phase described in paragraph (2) of such 
     subsection.
       (iv) Amount.--Amounts distributed under clauses (i), (ii), 
     and (iii) of subparagraph (A) shall be provided 
     notwithstanding the limitation of any calculation of the 
     maximum amount of Federal financial assistance for the 
     project under subsection (k)(2)(C)(ii) or (h)(7) of section 
     5309 of title 49, United States Code, or section 3005(b)(9) 
     of the FAST Act (Public Law 114-94).
       (5) Section 5311(f) services.--
       (A) In general.--Of the amounts made available under 
     subsection (a) and in addition to the amounts made available 
     under paragraph (3), $100,000,000 shall be available for 
     grants to recipients for bus operators that partner with 
     recipients or subrecipients of funds under section 5311(f) of 
     title 49, United States Code.
       (B) Allocation ratio.--Notwithstanding paragraph (3), the 
     Administrator of the Federal Transit Administration shall 
     allocate amounts under subparagraph (A) in the same ratio as 
     funds were provided under section 5311 of title 49, United 
     States Code, for fiscal year 2020.
       (C) Exception.--If a State or territory does not have bus 
     providers eligible under section 5311(f) of title 49, United 
     States Code, funds under this paragraph may be used by such 
     State or territory for any expense eligible under section 
     5311 of title 49, United States Code.
       (6) Planning.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $25,000,000 shall be for grants to recipients 
     eligible under section 5307 of title 49, United States Code, 
     for the planning of public transportation associated with the 
     restoration of services as the coronavirus public health 
     emergency concludes and shall be available in accordance with 
     such section.
       (B) Availability of funds for route planning.--Amounts made 
     available under subparagraph (A) shall be available for route 
     planning designed to--
       (i) increase ridership and reduce travel times, while 
     maintaining or expanding the total level of vehicle revenue 
     miles of service provided in the planning period; or
       (ii) make service adjustments to increase the quality or 
     frequency of service provided to low-income riders and 
     disadvantaged neighborhoods or communities.
       (C) Limitation.--Amounts made available under subparagraph 
     (A) shall not be used for route planning related to 
     transitioning public transportation service provided as of 
     the date of receipt of funds to a transportation network 
     company or other third-party contract provider, unless the 
     existing provider of public transportation service is a 
     third-party contract provider.
       (7) Recipients and subrecipients requiring additional 
     assistance.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $2,207,561,294 shall be for grants to 
     eligible recipients or subrecipients of funds under sections 
     5307 or 5311 of title 49, United States Code, that, as a 
     result of COVID-19, require additional assistance for costs 
     related to operations, personnel, cleaning, and sanitization 
     combating the spread of pathogens on transit systems, and 
     debt service payments incurred to maintain operations and 
     avoid layoffs and furloughs.
       (B) Administration.--Funds made available under 
     subparagraph (A) shall, after allocation, be administered as 
     if provided under paragraph (1) or (3), as applicable.
       (C) Application requirements.--
       (i) In general.--The Administrator of the Federal Transit 
     Administration may not allocate funds to an eligible 
     recipient or subrecipient of funds under chapter 53 of title 
     49, United States Code, unless the recipient provides to the 
     Administrator--

       (I) estimates of financial need;
       (II) data on reductions in farebox or other sources of 
     local revenue for sustained operations;
       (III) a spending plan for such funds; and
       (IV) demonstration of expenditure of greater than 90 
     percent of funds available to the applicant from funds made 
     available for similar activities in fiscal year 2020.

       (ii) Deadlines.--The Administrator of the Federal Transit 
     Administration shall--

       (I) not later than 180 days after the date of enactment of 
     this Act, issue a Notice of Funding Opportunity for 
     assistance under this paragraph; and
       (II) not later than 120 days after the application deadline 
     established in the Notice of Funding Opportunity under 
     subclause (I), make awards under this paragraph to selected 
     applicants.

       (iii) Evaluation.--

       (I) In general.--Applications for assistance under this 
     paragraph shall be evaluated by the Administrator of the 
     Federal Transit Administration based on the level of 
     financial need demonstrated by an eligible recipient or 
     subrecipient, including projections of future financial need 
     to maintain service as a percentage of the 2018 operating 
     costs that has not been replaced by the funds made available 
     to the eligible recipient or subrecipient under paragraphs 
     (1) through (5) of this subsection when combined with the 
     amounts allocated to such eligible recipient or subrecipient 
     from funds previously made available for the operating 
     expenses of transit agencies related to the response to the 
     COVID-19 public health emergency.
       (II) Restriction.--Amounts made available under this 
     paragraph shall only be available for operating expenses.

       (iv) State applicants.--A State may apply for assistance 
     under this paragraph on behalf of an eligible recipient or 
     subrecipient or a group of eligible recipients or 
     subrecipients.
       (D) Unobligated funds.--If amounts made available under 
     this paragraph remain unobligated on September 30, 2023, such 
     amounts shall be available for any purpose eligible under 
     sections 5307 or 5311 of title 49, United States Code.

[[Page H809]]

  


     SEC. 7007. RELIEF FOR AIRPORTS.

       (a) In General.--
       (1) In general.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any funds in the Treasury not otherwise appropriated, 
     $8,000,000,000, to remain available until September 30, 2024, 
     for assistance to airports under sections 47101 through 47144 
     of title 49, United States Code, to be made available to 
     prevent, prepare for, and respond to coronavirus.
       (2) Requirements and limitations.--Amounts made available 
     under this section--
       (A) may not be used for any purpose not directly related to 
     the airport; and
       (B) may not be provided to any airport that was allocated 
     in excess of 4 years of operating funds to prevent, prepare 
     for, and respond to coronavirus in fiscal year 2020.
       (b) Allocations.--The following terms shall apply to the 
     amounts made available under this section:
       (1) Operating expenses and debt service payments.--
       (A) In general.--Not more than $6,492,000,000 shall be made 
     available for primary airports, as such term is defined in 
     section 47102 of title 49, United States Code, and certain 
     cargo airports, for costs related to operations, personnel, 
     cleaning, sanitization, janitorial services, combating the 
     spread of pathogens at the airport, and debt service 
     payments.
       (B) Distribution.-- Amounts made available under this 
     paragraph--
       (i) shall not be subject to the reduced apportionments 
     under section 47114(f) of title 49, United States Code;
       (ii) shall first be apportioned as set forth in sections 
     47114(c)(1)(A), 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 
     47114(c)(2)(A), 47114(c)(2)(B), and 47114(c)(2)(E) of title 
     49, United States Code; and
       (iii) shall not be subject to a maximum apportionment limit 
     set forth in section 47114(c)(1)(B) of title 49, United 
     States Code.
       (C) Remaining amounts.--Any amount remaining after 
     distribution under subparagraph (B) shall be distributed to 
     the sponsor of each primary airport (as such term is defined 
     in section 47102 of title 49, United States Code) based on 
     each such primary airport's passenger enplanements compared 
     to the total passenger enplanements of all such primary 
     airports in calendar year 2019.
       (2) Federal share for development projects.--
       (A) In general.--Not more than $608,000,000 allocated under 
     subsection (a)(1) shall be available to pay a Federal share 
     of 100 percent of the costs for any grant awarded in fiscal 
     year 2021, or in fiscal year 2020 with less than a 100-
     percent Federal share, for an airport development project (as 
     such term is defined in section 47102 of title 49).
       (B) Remaining amounts.--Any amount remaining under this 
     paragraph shall be distributed as described in paragraph 
     (1)(C).
       (3) Nonprimary airports.--
       (A) In general.--Not more than $100,000,000 shall be made 
     available for general aviation and commercial service 
     airports that are not primary airports (as such terms are 
     defined in section 47102 of title 49, United States Code) for 
     costs related to operations, personnel, cleaning, 
     sanitization, janitorial services, combating the spread of 
     pathogens at the airport, and debt service payments.
       (B) Distribution.--Amounts made available under this 
     paragraph shall be apportioned to each non-primary airport 
     based on the categories published in the most current 
     National Plan of Integrated Airport Systems, reflecting the 
     percentage of the aggregate published eligible development 
     costs for each such category, and then dividing the allocated 
     funds evenly among the eligible airports in each category, 
     rounding up to the nearest thousand dollars.
       (C) Remaining amounts.--Any amount remaining under this 
     paragraph shall be distributed as described in paragraph 
     (1)(C).
       (4) Airport concessions.--
       (A) In general.--Not more than $800,000,000 shall be made 
     available for sponsors of primary airports to provide relief 
     from rent and minimum annual guarantees to airport 
     concessions, of which at least $640,000,000 shall be 
     available to provide relief to eligible small airport 
     concessions and of which at least $160,000,000 shall be 
     available to provide relief to eligible large airport 
     concessions located at primary airports.
       (B) Distribution.--The amounts made available for each set-
     aside in this paragraph shall be distributed to the sponsor 
     of each primary airport (as such term is defined in section 
     47102 of title 49, United States Code) based on each such 
     primary airport's passenger enplanements compared to the 
     total passenger enplanements of all such primary airports in 
     calendar year 2019.
       (C) Conditions.--As a condition of approving a grant under 
     this paragraph--
       (i) the sponsor shall provide such relief from the date of 
     enactment of this Act until the sponsor has provided relief 
     equaling the total grant amount, to the extent practicable 
     and to the extent permissible under State laws, local laws, 
     and applicable trust indentures; and
       (ii) for each set-aside, the sponsor shall provide relief 
     from rent and minimum annual guarantee obligations to each 
     eligible airport concession in an amount that reflects each 
     eligible airport concession's proportional share of the total 
     amount of the rent and minimum annual guarantees of those 
     eligible airport concessions at such airport.
       (c) Administration.--
       (1) Administrative expenses.--The Administrator of the 
     Federal Aviation Administration may retain up to 0.1 percent 
     of the funds provided under this section to fund the award 
     of, and oversight by the Administrator of, grants made under 
     this section.
       (2) Workforce retention requirements.--
       (A) Required retention.--As a condition for receiving funds 
     provided under this section, an airport shall continue to 
     employ, through September 30, 2021, at least 90 percent of 
     the number of individuals employed (after making adjustments 
     for retirements or voluntary employee separations) by the 
     airport as of March 27, 2020.
       (B) Waiver of retention requirement.--The Secretary shall 
     waive the workforce retention requirement if the Secretary 
     determines that--
       (i) the airport is experiencing economic hardship as a 
     direct result of the requirement; or
       (ii) the requirement reduces aviation safety or security.
       (C) Exception.--The workforce retention requirement shall 
     not apply to nonhub airports or nonprimary airports receiving 
     funds under this section.
       (D) Noncompliance.--Any financial assistance provided under 
     this section to an airport that fails to comply with the 
     workforce retention requirement described in subparagraph 
     (A), and does not otherwise qualify for a waiver or exception 
     under this paragraph, shall be subject to clawback by the 
     Secretary.
       (d) Definitions.--In this section:
       (1) Eligible large airport concession.--The term ``eligible 
     large airport concession'' means a concession (as defined in 
     section 23.3 of title 49, Code of Federal Regulations), that 
     is in-terminal and has maximum gross receipts, averaged over 
     the previous three fiscal years, of more than $56,420,000.
       (2) Eligible small airport concession.--The term ``eligible 
     small airport concession'' means a concession (as defined in 
     section 23.3 of title 49, Code of Federal Regulations), that 
     is in-terminal and--
       (A) a small business with maximum gross receipts, averaged 
     over the previous 3 fiscal years, of less than $56,420,000; 
     or
       (B) is a joint venture (as defined in section 23.3 of title 
     49, Code of Federal Regulations).

     SEC. 7008. EMERGENCY FAA EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Federal Aviation Administration an Emergency FAA Employee 
     Leave Fund (in this section referred to as the ``Fund''), to 
     be administered by the Administrator of the Federal Aviation 
     Administration, for the purposes set forth in subsection (b). 
     In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $9,000,000, which shall 
     be deposited into the Fund and remain available through 
     September 30, 2022.
       (b) Purpose.--Amounts in the Fund shall be available to the 
     Administrator for the use of paid leave under this section by 
     any employee of the Administration who is unable to work 
     because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or to 
     recover from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by an employee of the 
     Administration during the period beginning on the date of 
     enactment of this section and ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to an employee of the Administration 
     in an amount not to exceed 600 hours of paid leave for each 
     full-time employee, and in the case of a part-time employee, 
     employee on an uncommon tour of duty, or employee with a 
     seasonal work schedule, in an amount not to exceed the 
     proportional equivalent of 600 hours to the extent amounts in 
     the Fund remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to an employee if the leave would 
     result in payments greater than $2,800 in aggregate for any 
     biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to an 
     employee of the Administration; and
       (B) may not be used by an employee of the Administration 
     concurrently with any other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to an employee of the Administration under this 
     section shall reduce the total service used to calculate any 
     Federal retirement benefit.

[[Page H810]]

  


           Subtitle B--Aviation Manufacturing Jobs Protection

     SEC. 7101. DEFINITIONS.

       In this subtitle:
       (1) Eligible employee group.--The term ``eligible employee 
     group'' means the portion of an employer's United States 
     workforce that--
       (A) does not exceed 25 percent of the employer's total 
     United States workforce as of April 1, 2020; and
       (B) contains only employees with a total compensation level 
     of $200,000 or less per year; and
       (C) is engaged in aviation manufacturing activities and 
     services, or maintenance, repair, and overhaul activities and 
     services.
       (2) Aviation manufacturing company.--The term ``aviation 
     manufacturing company'' means a corporation, firm, or other 
     business entity--
       (A) that--
       (i) actively manufactures an aircraft, aircraft engine, 
     propeller, or a component, part, or systems of an aircraft or 
     aircraft engine under a Federal Aviation Administration 
     production approval; or
       (ii) holds a certificate issued under part 145 of title 14, 
     Code of Federal Regulations, for maintenance, repair, and 
     overhaul of aircraft, aircraft engines, components, or 
     propellers.
       (B) which--
       (i) is established, created, or organized in the United 
     States or under the laws of the United States; and
       (ii) has significant operations in, and a majority of its 
     employees engaged in aviation manufacturing activities and 
     services, or maintenance, repair, and overhaul activities and 
     services based in the United States;
       (C) which has involuntarily furloughed or laid off at least 
     10 percent of its workforce in 2020 as compared to 2019 or 
     has experienced at least a 15 percent decline in 2020 
     revenues as compared to 2019;
       (D) that, as supported by sworn financial statements or 
     other appropriate data, has identified the eligible employee 
     group and the amount of total compensation level for the 
     eligible employee group;
       (E) that agrees to provide private contributions and 
     maintain the total compensation level for the eligible 
     employee group for the duration of an agreement under this 
     subtitle;
       (F) that agrees to provide immediate notice and 
     justification to the Secretary of involuntary furloughs or 
     layoffs exceeding 10 percent of the workforce that is not 
     included in an eligible employee group for the duration of an 
     agreement and receipt of public contributions under this 
     subtitle;
       (G) that has not conducted involuntary furloughs or reduced 
     pay rates or benefits for the eligible employee group, 
     subject to the employer's right to discipline or terminate an 
     employee in accordance with employer policy, between the date 
     of application and the date on which such a corporation, 
     firm, or other business entity enters into an agreement with 
     the Secretary under this subtitle; and
       (H) that--
       (i) in the case of a corporation, firm, or other business 
     entity including any parent company or subsidiary of such a 
     corporation, firm, or other business entity, that holds any 
     type or production certificate or similar authorization 
     issued under section 44704 of title 49, United States Code, 
     with respect to a transport-category airplane covered under 
     part 25 of title 14, Code of Federal Regulations, 
     certificated with a passenger seating capacity of 50 or more, 
     agrees to refrain from conducting involuntary layoffs or 
     furloughs, or reducing pay rates and benefits, for the 
     eligible employee group, subject to the employer's right to 
     discipline or terminate an employee in accordance with 
     employer policy from the date of agreement until September 
     30, 2021, or the duration of the agreement and receipt of 
     public contributions under this subtitle, whichever period 
     ends later; or
       (ii) in the case of corporation, firm, or other business 
     entity not specified under subparagraph (i), agrees to 
     refrain from conducting involuntary layoffs or furloughs, or 
     reducing pay rates and benefits, for the eligible employee 
     group, subject to the employer's right to discipline or 
     terminate an employee in accordance with employer policy for 
     the duration of the agreement and receipt of public 
     contributions under this subtitle.
       (3) Employee.--The term ``employee'' has the meaning given 
     that term in section 3 of the Fair Labor Standards Act of 
     1938 (29 U.S.C. 203).
       (4) Employer.--The term ``employer'' means an aviation 
     manufacturing company that is an employer (as defined in 
     section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 
     203)).
       (5) Private contribution.--The term ``private 
     contribution'' means the contribution funded by the employer 
     under this subtitle to maintain 50 percent of the eligible 
     employee group's total compensation level, and combined with 
     the public contribution, is sufficient to maintain the total 
     compensation level for the eligible employee group as of 
     April 1, 2020.
       (6) Public contribution.--The term ``public contribution'' 
     means the contribution funded by the Federal Government under 
     this title to provide 50 percent of the eligible employees 
     group's total compensation level, and combined with the 
     private contribution, is sufficient to maintain the total 
     compensation level for those in the eligible employee group 
     as of April 1, 2020.
       (7) Secretary.--The term ``Secretary'' means the Secretary 
     of Transportation.
       (8) Total compensation level.--The term ``total 
     compensation level'' means the level of total base 
     compensation and benefits being provided to an eligible 
     employee group employee, excluding overtime and premium pay, 
     and excluding any Federal, State, or local payroll taxes 
     paid, as of April 1, 2020.

     SEC. 7102. PAYROLL SUPPORT PROGRAM.

       (a) In General.--The Secretary shall establish a payroll 
     support program and enter into agreements with employers who 
     meet the eligibility criteria specified in subsection (b) and 
     are not ineligible under subsection (c), to provide public 
     contributions to supplement compensation of an eligible 
     employee group. There is appropriated for fiscal year 2021, 
     out of amounts in the Treasury not otherwise appropriated, 
     $3,000,000,000, to remain available until September 30, 2023, 
     for the Secretary to carry out the payroll support program 
     authorized under the preceding sentence for which 1 percent 
     of the funds may be used for implementation costs and 
     administrative expenses.
       (b) Eligibility.--The Secretary shall enter into an 
     agreement and provide public contributions, for a term no 
     longer than 6 months, solely with an employer that agrees to 
     use the funds received under an agreement exclusively for the 
     continuation of employee wages, salaries, and benefits, to 
     maintain the total compensation level for the eligible 
     employee group as of April 1, 2020 for the duration of the 
     agreement, and to facilitate the retention, rehire, or recall 
     of employees of the employer, except that such funds may not 
     be used for back pay of returning rehired or recalled 
     employees.
       (c) Ineligibility.--The Secretary may not enter into any 
     agreement under this section with an employer who was allowed 
     a credit under section 2301 of the CARES Act (26 U.S.C. 3111 
     note) for the immediately preceding calendar quarter ending 
     before such agreement is entered into, who received financial 
     assistance under section 4113 of the CARES Act (15 U.S.C. 
     9073), or who is currently expending financial assistance 
     under the paycheck protection program established under 
     section 7(a)(36) of the Small Business Act (15 U.S.C. 
     636(a)(36)), as of the date the employer submits an 
     application under the payroll support program established 
     under subsection (a).
       (d) Reductions.--To address any shortfall in assistance 
     that would otherwise be provided under this subtitle, the 
     Secretary shall reduce, on a pro rata basis, the financial 
     assistance provided under this subtitle.
       (e) Agreement Deadline.--No agreement may be entered into 
     by the Secretary under the payroll support program 
     established under subsection (a) after the last day of the 6 
     month period that begins on the effective date of the first 
     agreement entered into under such program.

            Subtitle C--Continued Assistance to Rail Workers

     SEC. 7201. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD 
                   UNEMPLOYMENT INSURANCE ACT.

       (a) In General.--Section 2(a)(5)(A) of the Railroad 
     Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 
     amended--
       (1) in the first sentence--
       (A) by striking ``March 14, 2021'' and inserting ``August 
     29, 2021'';
       (B) by striking ``or July 1, 2020'' and inserting ``July 1, 
     2020, or July 1, 2021''; and
       (2) by adding at the end the following: ``For registration 
     periods beginning after March 14, 2021, but on or before 
     August 29, 2021, the recovery benefit payable under this 
     subparagraph shall be in the amount of $800.''.
       (b) Clarification on Authority to Use Funds.--Funds 
     appropriated under subparagraph (B) of section 2(a)(5) of the 
     Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)) 
     shall be available to cover the cost of recovery benefits 
     provided under such section 2(a)(5) by reason of the 
     amendments made by subsection (a) as well as to cover the 
     cost of such benefits provided under such section 2(a)(5) as 
     in effect on the day before the date of enactment of this 
     Act.

     SEC. 7202. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
                   UNEMPLOYMENT INSURANCE ACT.

       (a) In General.--Section 2(c)(2)(D) of the Railroad 
     Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is 
     amended--
       (1) in clause (i)--
       (A) in subclause (I), by striking ``185 days'' and 
     inserting ``305 days'';
       (B) in subclause (II),
       (i) by striking ``19 consecutive 14-day periods'' and 
     inserting ``31 consecutive 14-day periods''; and
       (ii) by striking ``6 consecutive 14-day periods'' and 
     inserting ``18 consecutive 14-day periods'';
       (2) in clause (ii)--
       (A) by striking ``120 days of unemployment'' and inserting 
     ``240 days of unemployment'';
       (B) by striking ``12 consecutive 14-day periods'' and 
     inserting ``24 consecutive 14-day periods''; and
       (C) by striking ``6 consecutive 14-day periods'' and 
     inserting ``18 consecutive 14-day periods''; and
       (3) in clause (iii)--
       (A) by striking ``June 30, 2021'' and inserting ``June 30, 
     2022''; and
       (B) by striking ``the provisions of clauses (i) and (ii) 
     shall not apply to any employee whose extended benefit period 
     under subparagraph (B) begins after March 14, 2021, and shall 
     not apply to any employee with respect to any registration 
     period beginning after April 5, 2021.'' and inserting ``the 
     provisions of clauses (i) and (ii) shall not apply to any 
     employee with respect to any registration period beginning 
     after August 29, 2021.''
       (b) Clarification on Authority to Use Funds.--Funds 
     appropriated under either the first or second sentence of 
     clause (v) of section 2(c)(2)(D) of the Railroad Unemployment 
     Insurance Act shall be available to cover the cost of 
     additional extended unemployment benefits provided under such 
     section 2(c)(2)(D) by reason of the amendments made by 
     subsection (a) as well as to cover the cost of such benefits 
     provided under such section 2(c)(2)(D) as in effect on the 
     day before the date of enactment of this Act.

[[Page H811]]

  


     SEC. 7203. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD 
                   FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT 
                   INSURANCE ACT.

       (a) In General.--Section 2112(a) of the CARES Act (15 
     U.S.C. 9030(a)) is amended by striking ``March 14, 2021'' and 
     inserting ``August 29, 2021''.
       (b) Clarification on Authority To Use Funds.--Funds 
     appropriated under section 2112(c) of the CARES Act (15 
     U.S.C. 9030(c)) shall be available to cover the cost of 
     additional benefits payable due to section 2112(a) of such 
     Act by reason of the amendments made by subsection (a) as 
     well as to cover the cost of such benefits payable due to 
     such section 2112(a) as in effect on the day before the date 
     of enactment of this Act.

     SEC. 7204. RAILROAD RETIREMENT BOARD AND OFFICE OF THE 
                   INSPECTOR GENERAL FUNDING.

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated--
       (1) $27,975,000, to remain available until expended, for 
     the Railroad Retirement Board, to prevent, prepare for, and 
     respond to coronavirus, of which--
       (A) $6,800,000 shall be for additional hiring and overtime 
     bonuses as needed to administer the Railroad Unemployment 
     Insurance Act; and
       (B) $21,175,000 shall be to supplement, not supplant, 
     existing resources devoted to operations and improvements for 
     the Information Technology Investment Initiatives of the 
     Railroad Retirement Board; and
       (2) $500,000, to remain available until expended, for the 
     Railroad Retirement Board Office of Inspector General for 
     audit, investigatory and review activities.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

     SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $272,000,000, to remain 
     available until September 30, 2023, pursuant to sections 308, 
     310, 7101 through 7113, 7701, and 7703 of title 38, United 
     States Code.

     SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH 
                   NEEDS.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $13,482,000,000, to 
     remain available until September 30, 2023, for allocation 
     under chapters 17, 20, 73, and 81 of title 38, United States 
     Code, of which not more than $4,000,000,000 shall be 
     available pursuant to section 1703 of title 38, United States 
     Code for health care furnished through the Veterans Community 
     Care program in sections 1703(c)(1) and 1703(c)(5) of such 
     title.

     SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $100,000,000, to remain 
     available until September 30, 2022, for the supply chain 
     modernization initiative under sections 308, 310, and 7301(b) 
     of title 38, United States Code.

     SEC. 8004. FUNDING FOR STATE HOMES.

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated--
       (1) $500,000,000, to remain available until expended, for 
     allocation under sections 8131 through 8137 of title 38, 
     United States Code: and
       (2) $250,000,000, to remain available until September 30, 
     2022, for a one-time only obligation and expenditure to 
     existing State extended care facilities for veterans in 
     proportion to each State's share of the total resident 
     capacity in such facilities as of the date of enactment of 
     this Act where such capacity includes only veterans on whose 
     behalf the Department pays a per diem payment pursuant to 
     section 1741 or 1745 of title 38, United States Code.

     SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS 
                   OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise made available, there is 
     appropriated to the Office of Inspector General of the 
     Department of Veterans Affairs for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, for audits, 
     investigations, and other oversight of projects and 
     activities carried out with funds made available to the 
     Department of Veterans Affairs.

     SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE 
                   PROGRAM.

       (a) In General.--The Secretary of Veterans Affairs shall 
     carry out a program under which the Secretary shall provide 
     up to 12 months of retraining assistance to an eligible 
     veteran for the pursuit of a covered program of education. 
     Such retraining assistance shall be in addition to any other 
     entitlement to educational assistance or benefits for which a 
     veteran is, or has been, eligible.
       (b) Eligible Veterans.--
       (1) In general.--In this section, the term ``eligible 
     veteran'' means a veteran who--
       (A) as of the date of the receipt by the Department of 
     Veterans Affairs of an application for assistance under this 
     section, is at least 22 years of age but not more than 66 
     years of age;
       (B) as of such date, is unemployed by reason of the covered 
     public health emergency, as certified by the veteran;
       (C) as of such date, is not eligible to receive educational 
     assistance under chapter 30, 31, 32, 33, or 35 of title 38, 
     United States Code, or chapter 1606 of title 10, United 
     States Code;
       (D) is not enrolled in any Federal or State jobs program;
       (E) is not in receipt of compensation for a service-
     connected disability rated totally disabling by reason of 
     unemployability; and
       (F) will not be in receipt of unemployment compensation (as 
     defined in section 85(b) of the Internal Revenue Code of 
     1986), including any cash benefit received pursuant to 
     subtitle A of title II of division A of the CARES Act (Public 
     Law 116-136), as of the first day on which the veteran would 
     receive a housing stipend payment under this section.
       (2) Treatment of veterans who transfer entitlement.--For 
     purposes of paragraph (1)(C), a veteran who has transferred 
     all of the veteran's entitlement to educational assistance 
     under section 3319 of title 38, United States Code, shall be 
     considered to be a veteran who is not eligible to receive 
     educational assistance under chapter 33 of such title.
       (3) Failure to complete.--A veteran who receives retraining 
     assistance under this section to pursue a program of 
     education and who fails to complete the program of education 
     shall not be eligible to receive additional assistance under 
     this section.
       (c) Covered Programs of Education.--
       (1) In general.--For purposes of this section, a covered 
     program of education is a program of education (as such term 
     is defined in section 3452(b) of title 38, United States 
     Code) for training, pursued on a full-time or part-time 
     basis--
       (A) that--
       (i) is approved under chapter 36 of such title;
       (ii) does not lead to a bachelors or graduate degree; and
       (iii) is designed to provide training for a high-demand 
     occupation, as determined under paragraph (3); or
       (B) that is a high technology program of education offered 
     by a qualified provider, under the meaning given such terms 
     in section 116 of the Harry W. Colmery Veterans Educational 
     Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001 
     note).
       (2) Accredited programs.--In the case of an accredited 
     program of education, the program of education shall not be 
     considered a covered program of education under this section 
     if the program has received a show cause order from the 
     accreditor of the program during the five-year period 
     preceding the date of the enactment of this Act.
       (3) Determination of high-demand occupations.--
       (A) Initial implementation.--In carrying out this section, 
     the Secretary shall use the list of high-demand occupations 
     compiled by the Commissioner of Labor Statistics until the 
     final list under subparagraph (C) is complete.
       (B) Study required.--The Secretary of Veterans Affairs 
     shall enter into an agreement with a federally funded 
     research and development corporation or another appropriate 
     non-Department entity for the conduct of a study to determine 
     which occupations are high-demand occupations. Such study 
     shall be completed not later than 90 days after the date of 
     the enactment of this Act.
       (C) Final list.--The Secretary--
       (i) may add or remove occupation from the list in use 
     pursuant to subparagraph (A) during the 90-day period 
     following the completion of the study required by 
     subparagraph (B);
       (ii) shall issue a final list of high-demand occupations 
     for use under this section by not later than 90 days after 
     the date of the completion of the study; and
       (iii) shall make such final list publicly available on a 
     website of the Department.
       (D) Use of list.--The Secretary shall use the list 
     developed under this paragraph in order to apply the 
     requirement that retraining assistance under this section is 
     used for training for a high-demand occupation, but the 
     Secretary may remove occupations from the list as the 
     Secretary determines appropriate.
       (4) Full-time defined.--For purposes of this subsection, 
     the term ``full-time'' has the meaning given such term under 
     section 3688 of title 38, United States Code.
       (d) Amount of Assistance.--
       (1) Retraining assistance.--The Secretary of Veterans 
     Affairs shall provide to an eligible veteran pursuing a 
     covered program of education under the retraining assistance 
     program under this section an amount equal to the amount of 
     educational assistance payable under section 3313(c)(1)(A) of 
     title 38, United States Code, for each month the veteran 
     pursues the covered program of education. Such amount shall 
     be payable directly to the educational institution offering 
     the covered program of education pursued by the veteran as 
     follows:
       (A) 50 percent of the total amount payable shall be paid 
     when the eligible veteran begins the program of education.
       (B) 25 percent of the total amount payable shall be paid 
     when the eligible veteran completes the program of education.
       (C) 25 percent of the total amount payable shall be paid 
     when the eligible veteran finds employment in a field related 
     to the program of education.
       (2) Failure to complete.--
       (A) Pro-rated payments.--In the case of a veteran who 
     pursues a covered program of education under the retraining 
     assistance program under this section, but who does not 
     complete the program of education, the Secretary shall pay to 
     the educational institution offering such program of 
     education a pro-rated amount based on the number of months 
     the veteran pursued the program of education in accordance 
     with this paragraph.
       (B) Payment otherwise due upon completion of program.--The 
     Secretary shall pay to the educational institution a pro-
     rated amount under paragraph (1)(B) when the veteran provides 
     notice to the educational institution that the veteran no 
     longer intends to pursue the program of education.

[[Page H812]]

       (C) Nonrecovery from veteran.--In the case of a veteran 
     referred to in subparagraph (A), the educational institution 
     may not seek payment from the veteran for any amount that 
     would have been payable under paragraph (1)(B) had the 
     veteran completed the program of education.
       (D) Payment due upon employment.--
       (i) Veterans who find employment.--In the case of a veteran 
     referred to in subparagraph (A) who finds employment in a 
     field related to the program of education during the 180-day 
     period beginning on the date on which the veteran withdraws 
     from the program of education, the Secretary shall pay to the 
     educational institution a pro-rated amount under paragraph 
     (1)(C) when the veteran finds such employment.
       (ii) Veterans who do not find employment.--In the case of a 
     veteran referred to in subparagraph (A) who does not find 
     employment in a field related to the program of education 
     during the 180-day period beginning on the date on which the 
     veteran withdraws from the program of education--

       (I) the Secretary shall not make a payment to the 
     educational institution under paragraph (1)(C); and
       (II) the educational institution may not seek payment from 
     the veteran for any amount that would have been payable under 
     paragraph (1)(C) had the veteran found employment during such 
     180-day period.

       (3) Housing stipend.--For each month that an eligible 
     veteran pursues a covered program of education under the 
     retraining assistance program under this section, the 
     Secretary shall pay to the veteran a monthly housing stipend 
     in an amount equal to--
       (A) in the case of a covered program of education leading 
     to a degree, or a covered program of education not leading to 
     a degree, at an institution of higher learning (as that term 
     is defined in section 3452(f) of title 38, United States 
     Code) pursued on more than a half-time basis, the amount 
     specified under subsection (c)(1)(B) of section 3313 of title 
     38, United States Code;
       (B) in the case of a covered program of education other 
     than a program of education leading to a degree at an 
     institution other than an institution of higher learning 
     pursued on more than a half-time basis, the amount specified 
     under subsection (g)(3)(A)(ii) of such section; or
       (C) in the case of a covered program of education pursued 
     on less than a half-time basis, or a covered program of 
     education pursued solely through distance learning on more 
     than a half-time basis, the amount specified under subsection 
     (c)(1)(B)(iii) of such section.
       (4) Failure to find employment.--The Secretary shall not 
     make a payment under paragraph (1)(C) with respect to an 
     eligible veteran who completes or fails to complete a program 
     of education under the retraining assistance program under 
     this section if the veteran fails to find employment in a 
     field related to the program of education within the 180-
     period beginning on the date on which the veteran withdraws 
     from or completes the program.
       (e) No Transferability.--Retraining assistance provided 
     under this section may not be transferred to another 
     individual.
       (f) Limitation.--Not more than 17,250 eligible veterans may 
     receive retraining assistance under this section.
       (g) Termination.--No retraining assistance may be paid 
     under this section after the date that is 21 months after the 
     date of the enactment of this Act.
       (h) Comptroller General Report.--Not later than 180 days 
     after the termination of the retraining assistance program 
     under subsection (k), the Comptroller General shall submit to 
     the Committees on Veterans' Affairs of the Senate and House 
     of Representatives a report on the outcomes and effectiveness 
     of the program.
       (i) Funding.--In addition to amounts otherwise available 
     there is appropriated to the Department of Veterans Affairs 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $386,000,000, to remain available 
     until expended, to carry out this section.

     SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR 
                   VETERANS DURING EMERGENCY RELATING TO COVID-19.

       (a) In General.--The Secretary of Veterans Affairs--
       (1) shall provide for any copayment or other cost sharing 
     with respect to health care under the laws administered by 
     the Secretary received by a veteran during the period 
     specified in subsection (b); and
       (2) shall reimburse any veteran who paid a copayment or 
     other cost sharing for health care under the laws 
     administered by the Secretary received by the veteran during 
     such period the amount paid by the veteran.
       (b) Period Specified.--The period specified in this 
     subsection is the period beginning on April 6, 2020, and 
     ending on September 30, 2021.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary of Veterans Affairs 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $2,000,000,000, to remain available 
     until expended, to carry out this section, except for health 
     care furnished pursuant to section 1703(c)(2)-(c)(4) of title 
     38, United States Code.

     SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE 
                   LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Treasury the Emergency Department of Veterans Affairs 
     Employee Leave Fund (in this section referred to as the 
     ``Fund''), to be administered by the Secretary of Veterans 
     Affairs, for the purposes set forth in subsection (b). In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $80,000,000, which shall 
     be deposited into the Fund and remain available through 
     September 20, 2022.
       (b) Purpose.--Amounts in the Fund shall be available for 
     payment to the Department of Veterans Affairs for the use of 
     paid leave by any covered employee who is unable to work 
     because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or to 
     recover from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by a covered employee during 
     the period beginning on the date of enactment of this Act and 
     ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to a covered employee in an amount 
     not to exceed 600 hours of paid leave for each full-time 
     employee, and in the case of a part-time employee, employee 
     on an uncommon tour of duty, or employee with a seasonal work 
     schedule, in an amount not to exceed the proportional 
     equivalent of 600 hours to the extent amounts in the Fund 
     remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to a covered employee if the leave 
     would result in payments greater than $2,800 in aggregate for 
     any biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to a covered 
     employee; and
       (B) may not be used by a covered employee concurrently with 
     any other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to a covered employee under this section shall 
     reduce the total service used to calculate any Federal 
     civilian retirement benefit.
       (d) Covered Employee Defined.--In this section, the term 
     ``covered employee'' means an employee of the Department of 
     Veterans Affairs appointed under chapter 74 of title 38, 
     United States Code.

                 TITLE IX--COMMITTEE ON WAYS AND MEANS

           Subtitle A--Crisis Support for Unemployed Workers

         PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

     SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

       (a) In General.--Section 2102(c) of the CARES Act (15 
     U.S.C. 9021(c)) is amended--
       (1) in paragraph (1)--
       (A) by striking ``paragraphs (2) and (3)'' and inserting 
     ``paragraph (2)''; and
       (B) in subparagraph (A)(ii), by striking ``March 14, 2021'' 
     and inserting ``August 29, 2021''; and
       (2) by striking paragraph (3) and redesignating paragraph 
     (4) as paragraph (3).
       (b) Increase in Number of Weeks.--Section 2102(c)(2) of 
     such Act (15 U.S.C. 9021(c)(2)) is amended--
       (1) by striking ``50 weeks'' and inserting ``74 weeks''; 
     and
       (2) by striking ``50-week period'' and inserting ``74-week 
     period''.
       (c) Hold Harmless for Proper Administration.--In the case 
     of an individual who is eligible to receive pandemic 
     unemployment assistance under section 2102 of the CARES Act 
     (15 U.S.C. 9021) as of the day before the date of enactment 
     of this Act and on the date of enactment of this Act becomes 
     eligible for pandemic emergency unemployment compensation 
     under section 2107 of the CARES Act (15 U.S.C. 9025) by 
     reason of the amendments made by section 9016(b) of this 
     title, any payment of pandemic unemployment assistance under 
     such section 2102 made after the date of enactment of this 
     Act to such individual during an appropriate period of time, 
     as determined by the Secretary of Labor, that should have 
     been made under such section 2107 shall not be considered to 
     be an overpayment of assistance under such section 2102, 
     except that an individual may not receive payment for 
     assistance under section 2102 and a payment for assistance 
     under section 2107 for the same week of unemployment.
       (d) Effective Date.--The amendments made by subsections (a) 
     and (b) shall apply as if included in the enactment of the 
     CARES Act (Public Law 116-136), except that no amount shall 
     be payable by virtue of such amendments

[[Page H813]]

     with respect to any week of unemployment commencing before 
     the date of the enactment of this Act.

     SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR 
                   GOVERNMENTAL ENTITIES AND NONPROFIT 
                   ORGANIZATIONS.

       (a) In General.--Section 903(i)(1)(D) of the Social 
     Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking 
     ``March 14, 2021'' and inserting ``August 29, 2021''.
       (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) 
     of such Act (42 U.S.C. 1103(i)(1)(B)) is amended--
       (1) in the first sentence, by inserting ``and except as 
     otherwise provided in this subparagraph'' after ``as 
     determined by the Secretary of Labor''; and
       (2) by inserting after the first sentence the following: 
     ``With respect to the amounts of such compensation paid for 
     weeks of unemployment beginning after March 31, 2021, and 
     ending on or before August 29, 2021, the preceding sentence 
     shall be applied by substituting `75 percent' for `one-
     half'.''.

     SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 2104(e)(2) of the CARES Act (15 
     U.S.C. 9023(e)(2)) is amended by striking ``March 14, 2021'' 
     and inserting ``August 29, 2021''.
       (b) Amount.--Section 2104(b)(3)(A) of such Act (15 U.S.C. 
     9023(b)(3)(A)) is amended by adding at the end the following:
       ``(iii) For weeks of unemployment ending after March 14, 
     2021, and ending on or before August 29, 2021, $400.''.

     SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST 
                   WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR 
                   STATES WITH NO WAITING WEEK.

       (a) In General.--Section 2105(e)(2) of the CARES Act (15 
     U.S.C. 9024(e)(2)) is amended by striking ``March 14, 2021'' 
     and inserting ``August 29, 2021''.
       (b) Full Reimbursement.--Paragraph (3) of section 2105(c) 
     of such Act (15 U.S.C. 9024(c)) is repealed and such section 
     shall be applied to weeks of unemployment to which an 
     agreement under section 2105 of such Act applies as if such 
     paragraph had not been enacted.

     SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.

       If a State modifies its unemployment compensation law and 
     policies, subject to the succeeding sentence, with respect to 
     personnel standards on a merit basis on an emergency 
     temporary basis as needed to respond to the spread of COVID-
     19, such modifications shall be disregarded for the purposes 
     of applying section 303 of the Social Security Act and 
     section 3304 of the Internal Revenue Code of 1986 to such 
     State law. Such modifications shall only apply through August 
     29, 2021, and shall be limited to engaging of temporary 
     staff, rehiring of retirees or former employees on a non-
     competitive basis, and other temporary actions to quickly 
     process applications and claims.

     SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 2107(g) of the CARES Act (15 
     U.S.C. 9025(g)) is amended to read as follows:
       ``(g) Applicability.--An agreement entered into under this 
     section shall apply to weeks of unemployment--
       ``(1) beginning after the date on which such agreement is 
     entered into; and
       ``(2) ending on or before August 29, 2021.''.
       (b) Increase in Number of Weeks.--Section 2107(b)(2) of 
     such Act (15 U.S.C. 9025(b)(2)) is amended by striking ``24'' 
     and inserting ``48''.
       (c) Coordination of Pandemic Emergency Unemployment 
     Compensation With Extended Compensation.--Section 
     2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is 
     amended by inserting ``or for the week that includes the date 
     of enactment of the American Rescue Plan Act of 2021 (without 
     regard to the amendments made by subsections (a) and (b) of 
     section 9016 of such Act)'' after ``2020)''.
       (d) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the CARES Act 
     (Public Law 116-136), except that no amount shall be payable 
     by virtue of such amendments with respect to any week of 
     unemployment commencing before the date of the enactment of 
     this Act.

     SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 
                   COMPENSATION PAYMENTS IN STATES WITH PROGRAMS 
                   IN LAW.

       Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) 
     is amended by striking ``March 14, 2021'' and inserting 
     ``August 29, 2021''.

     SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 
                   COMPENSATION AGREEMENTS FOR STATES WITHOUT 
                   PROGRAMS IN LAW.

       Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) 
     is amended by striking ``March 14, 2021'' and inserting 
     ``August 29, 2021''.

           PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

     SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH 
                   ADVANCES.

       Section 1202(b)(10)(A) of the Social Security Act (42 
     U.S.C. 1322(b)(10)(A)) is amended by striking ``March 14, 
     2021'' and inserting ``August 29, 2021''.

     SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED 
                   UNEMPLOYMENT COMPENSATION.

       Section 4105 of the Families First Coronavirus Response Act 
     (26 U.S.C. 3304 note) is amended by striking ``March 14, 
     2021'' each place it appears and inserting ``August 29, 
     2021''.

PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE 
                                PAYMENT

     SEC. 9031. FUNDING FOR ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Employment and Training Administration of 
     the Department of Labor for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $8,000,000, 
     to remain available until expended, for necessary expenses to 
     carry out Federal activities relating to the administration 
     of unemployment compensation programs.

     SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 
                   AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Labor 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $2,000,000,000, to remain available 
     until expended, to detect and prevent fraud, promote 
     equitable access, and ensure the timely payment of benefits 
     with respect to unemployment insurance programs, including 
     programs extended under this subtitle.
       (b) Use of Funds.--Amounts made available under subsection 
     (a) may be used--
       (1) for Federal administrative costs related to the 
     purposes described in subsection (a);
       (2) for systemwide infrastructure investment and 
     development related to such purposes; and
       (3) to make grants to States or territories administering 
     unemployment insurance programs described in subsection (a) 
     for such purposes, including the establishment of procedures 
     or the building of infrastructure to verify or validate 
     identity, implement Federal guidance regarding fraud 
     detection and prevention, and accelerate claims processing or 
     process claims backlogs due to the pandemic.
       (c) Restrictions on Grants to States and Territories.--As a 
     condition of receiving a grant under subsection (b)(3), the 
     Secretary may require that a State or territory receiving 
     such a grant shall--
       (1) use such program integrity tools as the Secretary may 
     specify; and
       (2) as directed by the Secretary, conduct user 
     accessibility testing on any new system developed by the 
     Secretary pursuant to subsection (b)(2).

  Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

     SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 
                   VISITING PROGRAMS.

       Title V of the Social Security Act (42 U.S.C. 701-713) is 
     amended by inserting after section 511 the following:

     ``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 
                   VISITING PROGRAMS.

       ``(a) Supplemental Appropriation.--In addition to amounts 
     otherwise appropriated, out of any money in the Treasury of 
     the United States not otherwise appropriated, there are 
     appropriated to the Secretary $150,000,000, to remain 
     available through September 30, 2022, to enable eligible 
     entities to conduct programs in accordance with section 511 
     and subsection (c) of this section.
       ``(b) Eligibility for Funds.--To be eligible to receive 
     funds made available by subsection (a) of this section, an 
     entity shall--
       ``(1) as of the date of the enactment of this section, be 
     conducting a program under section 511;
       ``(2) ensure the modification of grants, contracts, and 
     other agreements, as applicable, executed under section 511 
     under which the program is conducted as are necessary to 
     provide that, during the period that begins with the date of 
     the enactment of this section and ends with the end of the 
     2nd succeeding fiscal year after the funds are awarded, the 
     entity shall--
       ``(A) not reduce funding for, or staffing levels of, the 
     program on account of reduced enrollment in the program; and
       ``(B) when using funds to provide emergency supplies to 
     eligible families receiving grant services under section 511, 
     ensure coordination with local diaper banks to the extent 
     practicable; and
       ``(3) reaffirm that, in conducting the program, the entity 
     will focus on priority populations (as defined in section 
     511(d)(4)).
       ``(c) Uses of Funds.--An entity to which funds are provided 
     under this section shall use the funds--
       ``(1) to serve families with home visits or with virtual 
     visits, that may be conducted by the use of electronic 
     information and telecommunications technologies, in a service 
     delivery model described in section 511(d)(3)(A);
       ``(2) to pay hazard pay or other additional staff costs 
     associated with providing home visits or administration for 
     programs funded under section 511;
       ``(3) to train home visitors employed by the entity in 
     conducting a virtual home visit and in emergency preparedness 
     and response planning for families served, and may include 
     training on how to safely conduct intimate partner violence 
     screenings, and training on safety and planning for families 
     served to support the family outcome improvements listed in 
     section 511(d)(2)(B);
       ``(4) for the acquisition by families served by programs 
     under section 511 of such technological means as are needed 
     to conduct and support a virtual home visit;
       ``(5) to provide emergency supplies (such as diapers and 
     diapering supplies including diaper wipes and diaper cream, 
     necessary to ensure that a child using a diaper is properly 
     cleaned and protected from diaper rash, formula, food, water, 
     hand soap and hand sanitizer) to an eligible family (as 
     defined in section 511(k)(2));
       ``(6) to coordinate with and provide reimbursement for 
     supplies to diaper banks when using such entities to provide 
     emergency supplies specified in paragraph (5); or
       ``(7) to provide prepaid grocery cards to an eligible 
     family (as defined in section 511(k)(2)) participating in the 
     maternal, infant, and early childhood home visiting program 
     under section

[[Page H814]]

     511 for the purpose of enabling the family to meet the 
     emergency needs of the family.''.

       Subtitle C--Emergency Assistance to Children and Families

     SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

       Section 403 of the Social Security Act (42 U.S.C. 603) is 
     amended by adding at the end the following:
       ``(c) Pandemic Emergency Assistance.--
       ``(1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury of the United States not otherwise 
     appropriated, $1,000,000,000, to remain available until 
     expended, to carry out this subsection.
       ``(2) Reservation of funds for technical assistance.--Of 
     the amount specified in paragraph (1), the Secretary shall 
     reserve $2,000,000 for administrative expenses and the 
     provision of technical assistance to States and Indian tribes 
     with respect to the use of funds provided under this 
     subsection.
       ``(3) Allotments.--
       ``(A) 50 states and the district of columbia.--
       ``(i) Total amount to be allotted.--The Secretary shall 
     allot a total of 92.5 percent of the amount specified in 
     paragraph (1) that is not reserved under paragraph (2) among 
     the States that are not a territory and that are operating a 
     program funded under this part, in accordance with clause 
     (ii) of this subparagraph.
       ``(ii) Allotment formula.--The Secretary shall allot to 
     each such State the sum of the following percentages of the 
     total amount described in clause (i):

       ``(I) 50 percent, multiplied by--

       ``(aa) the population of children in the State, determined 
     on the basis of the most recent population estimates as 
     determined by the Bureau of the Census; divided by
       ``(bb) the total population of children in the States that 
     are not territories, as so determined; plus

       ``(II) 50 percent, multiplied by--

       ``(aa) the total amount expended by the State for basic 
     assistance, non-recurrent short term benefits, and emergency 
     assistance in fiscal year 2019, as reported by the State 
     under section 411; divided by
       ``(bb) the total amount expended by the States that are not 
     territories for basic assistance, non-recurrent short term 
     benefits, and emergency assistance in fiscal year 2019, as so 
     reported by the States.
       ``(B) Territories and indian tribes.--The Secretary shall 
     allot among the territories and Indian tribes otherwise 
     eligible for a grant under this part such portions of 7.5 
     percent of the amount specified in paragraph (1) that are not 
     reserved under paragraph (2) as the Secretary deems 
     appropriate based on the needs of the territory or tribe 
     involved.
       ``(C) Expenditure commitment requirement.--To receive the 
     full amount of funding payable under this subsection, a State 
     or Indian tribe shall inform the Secretary as to whether it 
     intends to use all of its allotment under this paragraph and 
     provide that information--
       ``(i) in the case of a State that is not a territory, 
     within 45 days after the date of the enactment of this 
     subsection; or
       ``(ii) in the case of a territory or an Indian tribe, 
     within 90 days after such date of enactment.
       ``(4) Grants.--
       ``(A) In general.--The Secretary shall provide funds to 
     each State and Indian tribe to which an amount is allotted 
     under paragraph (3), from the amount so allotted.
       ``(B) Treatment of unused funds.--
       ``(i) Reallotment.--The Secretary shall reallot in 
     accordance with paragraph (3) all funds provided to any State 
     or Indian tribe under this subsection that are unused, among 
     the other States and Indian tribes eligible for funds under 
     this subsection. For purposes of paragraph (3), the Secretary 
     shall treat the funds as if included in the amount specified 
     in paragraph (1).
       ``(ii) Provision.--The Secretary shall provide funds to 
     each such other State or Indian tribe in an amount equal to 
     the amount so reallotted.
       ``(5) Recipient of funds provided for territories.--In the 
     case of a territory not operating a program funded under this 
     part, the Secretary shall provide the funds required to be 
     provided to the territory under this subsection, to the 
     agency that administers the bulk of local human services 
     programs in the territory.
       ``(6) Use of funds.--
       ``(A) In general.--A State or Indian tribe to which funds 
     are provided under this subsection may use the funds only for 
     non-recurrent short term benefits, whether in the form of 
     cash or in other forms.
       ``(B) Limitation on use for administrative expenses.--A 
     State to which funds are provided under this subsection shall 
     not expend more than 15 percent of the funds for 
     administrative purposes.
       ``(C) Nonsupplantation.--Funds provided under this 
     subsection shall be used to supplement and not supplant other 
     Federal, State, or tribal funds for services and activities 
     that promote the purposes of this part.
       ``(D) Expenditure deadline.--
       ``(i) In general.--Except as provided in clause (ii), a 
     State or Indian tribe to which funds are provided under this 
     subsection shall expend the funds not later than the end of 
     fiscal year 2022.
       ``(ii) Exception for reallotted funds.--A State or Indian 
     tribe to which funds are provided under paragraph (4)(B) 
     shall expend the funds within 12 months after receipt.
       ``(7) Expenditure reports.--On expending all funds provided 
     to a State or Indian tribe under this subsection, the entity 
     shall submit to the Secretary a written report that describes 
     how the funds were expended, which report shall be so 
     submitted--
       ``(A) if the entity is a State that is not a territory, 
     within 90 days after expenditure; or
       ``(B) if the entity is a territory or is operating a tribal 
     program funded under this part, within 120 days after 
     expenditure.
       ``(8) Suspension of territory spending cap.--Section 1108 
     shall not apply with respect to any funds provided under this 
     subsection.
       ``(9) Definitions.--In this subsection:
       ``(A) Applicable period.--The term `applicable period' 
     means the period that begins with April 1, 2021, and ends 
     with September 30, 2022.
       ``(B) Non-recurrent short term benefits.--The term `non-
     recurrent short term benefits' has the meaning given the term 
     in OMB approved Form ACF-196R, published on July 31, 2014.
       ``(C) State.--The term `State' means the 50 States of the 
     United States, the District of Columbia, and the territories.
       ``(D) Territory.--The term `territory' means the 
     Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, American Samoa, and the Commonwealth of the 
     Northern Mariana Islands.''.

            Subtitle D--Elder Justice and Support Guarantee

     SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY 
                   SERVICES PROGRAMS.

       Subtitle A of title XX of the Social Security Act (42 
     U.S.C. 1397-1397h) is amended by adding at the end the 
     following:

     ``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY 
                   SERVICES PROGRAMS.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $276,000,000, to remain available until expended, to carry 
     out the programs described in subtitle B.
       ``(b) Use of Funds.--
       ``(1) In general.--Of the amounts made available by 
     subsection (a)--
       ``(A) $88,000,000 shall be made available to carry out the 
     programs described in subtitle B in fiscal year 2021, of 
     which not less than an amount equal to $100,0000,000 minus 
     the amount previously provided in fiscal year 2021 to carry 
     out section 2042(b) shall be made available to carry out such 
     section; and
       ``(B) $188,000,000 shall be made available to carry out the 
     programs described in subtitle B in fiscal year 2022, of 
     which not less than $100,000,000 shall be for activities 
     described in section 2042(b).
       ``(2) Services for all adults.--The amounts made available 
     by subsection (a) of this section to carry out section 
     2042(b) may be used to provide services under programs 
     described in section 2042(b) for all adults, as defined by 
     local adult protective services statutes and regulations.''.

Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

     SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED 
                   NURSING FACILITIES THROUGH CONTRACTS WITH 
                   QUALITY IMPROVEMENT ORGANIZATIONS.

       Section 1862(g) of the Social Security Act (42 U.S.C. 
     1395y(g)) is amended--
       (1) by striking ``The Secretary'' and inserting ``(1) The 
     Secretary''; and
       (2) by adding at the end the following new paragraph:
       ``(2) In addition to any amounts otherwise available, there 
     is appropriated to the Secretary, out of any monies in the 
     Treasury not otherwise appropriated, $200,000,000, to remain 
     available until expended, for purposes of carrying out 
     infection control support (as determined appropriate by the 
     Secretary) through the development and dissemination of 
     protocols relating to the prevention or mitigation of COVID-
     19 in skilled nursing facilities (as defined in section 
     1819(a)).''.

     SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE 
                   SAFETY IN SKILLED NURSING FACILITIES.

       Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) 
     is amended by adding at the end the following new subsection:
       ``(k) Funding for Strike Teams.--In addition to amounts 
     otherwise available, there is appropriated to the Secretary, 
     out of any monies in the Treasury not otherwise appropriated, 
     $250,000,000, to remain available until expended, for 
     purposes of allocating such amount among the States 
     (including the District of Columbia and each territory of the 
     United States) for such a State to establish and implement a 
     strike team that will be deployed to a skilled nursing 
     facility in the State with diagnosed or suspected cases of 
     COVID-19 among residents or staff for the purposes of 
     assisting with clinical care, infection control, or staffing 
     during the emergency period described in section 
     1135(g)(1)(B).''.

           Subtitle F--Preserving Health Benefits for Workers

     SEC. 9500. PRESERVING HEALTH BENEFITS FOR WORKERS.

       (a) Premium Assistance for Cobra Continuation Coverage for 
     Individuals and Their Families.--
       (1) Provision of premium assistance.--
       (A) Reduction of premiums payable.--In the case of any 
     premium for a period of coverage during the period beginning 
     on the first day of the first month beginning after the date 
     of the enactment of this Act, and ending on September 30, 
     2021, for COBRA continuation coverage with respect to any 
     assistance eligible individual described in paragraph (3), 
     such individual shall be treated for purposes of any COBRA 
     continuation provision as having paid the amount of such 
     premium if such individual pays (or any person other than 
     such individual's employer pays on behalf of such individual) 
     15 percent of the amount of such premium.
       (B) Plan enrollment option.--

[[Page H815]]

       (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 
     may, not later than 90 days after the date of notice of the 
     plan enrollment option described in this subparagraph, 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, in the case 
     of any assistance eligible individual described in paragraph 
     (3), the qualifying event specified in section 603(2) of the 
     Employee Retirement Income Security Act of 1974, section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, or 
     section 2203(2) of the Public Health Service Act, 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.
       (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;
       (III) the different coverage in which the individual elects 
     to enroll is coverage that is also offered to similarly 
     situated active employees of the employer 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 excepted benefits as 
     defined in section 9832(c) of the Internal Revenue Code of 
     1986, section 733(c) of the Employee Retirement Income 
     Security Act of 1974, and section 2791(c) of the Public 
     Health Service Act;
       (bb) a qualified small employer health reimbursement 
     arrangement (as defined in section 9831(d)(2) of the Internal 
     Revenue Code of 1986); or
       (cc) a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986).
       (2) Limitation of period of premium assistance.--
       (A) Eligibility for additional coverage.--Paragraph (1)(A) 
     shall not apply with respect to any assistance eligible 
     individual described in paragraph (3) 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 excepted benefits (as defined in 
     section 9832(c) of the Internal Revenue Code of 1986, section 
     733(c) of the Employee Retirement Income Security Act of 
     1974, and section 2791(c) of the Public Health Service Act), 
     coverage under a flexible spending arrangement (as defined in 
     section 106(c)(2) of the Internal Revenue Code of 1986), 
     coverage under a qualified small employer health 
     reimbursement arrangement (as defined in section 9831(d)(2) 
     of the Internal Revenue Code of 1986)), or eligible for 
     benefits under the Medicare program under title XVIII of the 
     Social Security Act; or
       (ii) the earlier of--

       (I) the date following the expiration of the maximum period 
     of continuation coverage required under the applicable COBRA 
     continuation coverage provision; or
       (II) the date following the expiration of the period of 
     continuation coverage allowed under paragraph (4)(B)(ii).

       (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) 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.
       (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 the first day of the first month beginning after 
     the date of the enactment of this Act, and ending on 
     September 30, 2021, any individual that is a qualified 
     beneficiary who--
       (A) 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, section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, or 
     section 2203(2) of the Public Health Service Act, except for 
     the voluntary termination of such individual's employment by 
     such individual; and
       (B) elects such coverage.
       (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, section 
     4980B(f)(5)(A) of the Internal Revenue Code of 1986, and 
     section 2205(a) of the Public Health Service Act, in the case 
     of--
       (i) an individual who does not have an election of COBRA 
     continuation coverage in effect on the first day of the first 
     month beginning after the date of the enactment of this Act 
     but who would be an assistance eligible individual described 
     in paragraph (3) if such election were so in effect; or
       (ii) an individual who elected COBRA continuation coverage 
     and discontinued from such coverage before the first day of 
     the first month beginning after 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 first day 
     of the first month beginning after the date of the enactment 
     of this Act and ending 60 days after the date on which the 
     notification required under paragraph (6)(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 commence (including for purposes of applying the 
     treatment of premium payments under paragraph (1)(A) and any 
     cost-sharing requirements for items and services under a 
     group health plan) with the first period of coverage 
     beginning on or after the first day of the first month 
     beginning after the date of the enactment of this Act, 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 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), in consultation with the Secretary of the Treasury, 
     shall provide for 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 the 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. Such Secretary's 
     determination upon review of the denial shall be de novo and 
     shall be the final determination of such Secretary. The 
     provisions of this paragraph, paragraphs (1) through (4), and 
     paragraphs (6) through (7) shall be treated as provisions of 
     title I of the Employee Retirement Income Security Act of 
     1974 for purposes of part 5 of subtitle B of such title.
       (6) Notices to individuals.--
       (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, or section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), 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 
     written notification to the recipient 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) 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; and
       (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).
       (C) Notice in connection with extended election periods.--
     In the case of any assistance eligible individual described 
     in paragraph (3) (or any individual described in paragraph 
     (4)(A)) who became entitled to elect COBRA continuation 
     coverage before the first day of the first month beginning 
     after 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 such first

[[Page H816]]

     day of such first month) 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), 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.
       (7) 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, or section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), shall not 
     be treated as met unless the plan administrator 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; and
       (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.

       (B) Exception.--The requirement for the group health plan 
     administrator to provide the written notice under 
     subparagraph (A) shall be waived if the premium assistance 
     for such individual expires pursuant to clause (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 45 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual, 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.
       (8) 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), (6), (7), and (9).
       (9) 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 (6)(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 Medicare benefits for 
     purposes of preventing mistaken delays of such enrollment by 
     such individuals, including lifetime penalties for failure of 
     timely enrollment.
       (10) 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, or 
     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 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) Premium.--The term ``premium'' includes, with respect 
     to COBRA continuation coverage, any administrative fee.
       (11) Implementation funding.--In addition to amounts 
     otherwise made available, out of any funds in the Treasury 
     not otherwise appropriated, there are appropriated to the 
     Secretary of Labor for fiscal year 2021, $10,000,000, to 
     remain available until expended, for the Employee Benefits 
     Security Administration to carry out the provisions of this 
     subtitle.
       (b) Cobra Premium Assistance.--
       (1) Allowance of credit.--
       (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 9501(a)(1) of the 
     American Rescue Plan Act of 2021 shall be allowed as a credit 
     against the tax imposed by section 3111(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), for each calendar 
     quarter an amount equal to the premiums not paid by 
     assistance eligible individuals for such coverage by reason 
     of such section 9501(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,
       ``(2) in the case of any group health plan not described in 
     paragraph (1)--
       ``(A) which is subject to the COBRA continuation provisions 
     contained in--
       ``(i) the Internal Revenue Code of 1986,
       ``(ii) the Employee Retirement Income Security Act of 1974, 
     or
       ``(iii) the Public Health Service Act, 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(b), 
     or so much of the taxes imposed under section 3221(a) as are 
     attributable to the rate in effect under section 3111(b), for 
     such calendar quarter (reduced by any credits allowed against 
     such taxes under sections 3131, 3132, and 3134 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(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), 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) Overstatements.--Any overstatement of the credit to 
     which a person is entitled under this section (and any amount 
     paid by the Secretary as a result of such overstatement) 
     shall be treated as an underpayment by such person of the 
     taxes described in paragraph (1) and may be assessed and 
     collected by the Secretary in the same manner as such taxes.
       ``(d) Governmental Entities.--For purposes of this section, 
     the term `person' includes the government of any State or 
     political subdivision thereof, any Indian tribal government 
     (as defined in section 139E(c)(1)), any agency or 
     instrumentality of any of the foregoing, and any agency or 
     instrumentality of the Government of

[[Page H817]]

     the United States that is described in section 501(c)(1) and 
     exempt from taxation under section 501(a).
       ``(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 
     credit shall be allowed under this section with respect to 
     any amount which is taken into account as qualified wages 
     under section 2301 of the CARES Act or section 3134 of this 
     title or as qualified health plan expenses under section 
     7001(d) or 7003(d) of the Families First Coronavirus Response 
     Act or section 3131 or 3132 of this title.
       ``(f) Extension of Limitation on Assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(1) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(2) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(g) Regulations.--The Secretary shall issue such 
     regulations, or other guidance, forms, instructions, and 
     publications, 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) allowing the credit to third party payors (including 
     professional employer organizations, certified professional 
     employer organizations, or agents under section 3504).''.
       (B) 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.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to premiums to which subsection (a)(1)(A) applies 
     and wages paid on or after April 1, 2021.
       (D) 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 subsection (a)(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 in excess of the amount required 
     to be paid under subsection (a)(1)(A).
       (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 subsection 
     (a)(1).
       (2) 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 a failure 
     described in subsection (b) or (c), any person required to 
     notify a group health plan under section 9501(a)(2)(B) of the 
     American Rescue Plan Act of 2021 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 for each 
     such failure.
       ``(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 9501(a)(1)(A) of the American Rescue Plan Act of 2021 
     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.''.
       (3) 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 
     9501(a)(1) of the American Rescue Plan Act of 2021 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.
       (4) 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 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 9501 of the American 
     Rescue Plan Act of 2021), 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.

                Subtitle G--Promoting Economic Security

              PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

     SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

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

     ``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.

       ``(a) In General.--In the case of an eligible individual, 
     there shall be allowed as a credit against the tax imposed by 
     subtitle A for the first taxable year beginning in 2021 an 
     amount equal to the 2021 rebate amount determined for such 
     taxable year.
       ``(b) 2021 Rebate Amount.--For purposes of this section, 
     the term `2021 rebate amount' means, with respect to any 
     taxpayer for any taxable year, the sum of--
       ``(1) $1,400 ($2,800 in the case of a joint return), plus
       ``(2) $1,400 multiplied by the number of dependents of the 
     taxpayer for such taxable year.
       ``(c) Eligible Individual.--For purposes of this section, 
     the term `eligible individual' means any individual other 
     than--
       ``(1) any nonresident alien individual,
       ``(2) any individual who is a dependent of another taxpayer 
     for a taxable year beginning in the calendar year in which 
     the individual's taxable year begins, and
       ``(3) an estate or trust.
       ``(d) Limitation Based on Adjusted Gross Income.--
       ``(1) In general.--The amount of the credit allowed by 
     subsection (a) (determined without regard to this subsection 
     and subsection (f)) shall be reduced (but not below zero) by 
     the amount which bears the same ratio to such credit (as so 
     determined) as--
       ``(A) the excess of--
       ``(i) the taxpayer's adjusted gross income for such taxable 
     year, over
       ``(ii) $75,000, bears to
       ``(B) $25,000.
       ``(2) Special rules.--
       ``(A) Joint return or surviving spouse.--In the case of a 
     joint return or a surviving spouse (as defined in section 
     2(a)), paragraph (1) shall be applied by substituting 
     `$150,000' for `$75,000' and `$50,000' for `$25,000'.
       ``(B) Head of household.--In the case of a head of 
     household (as defined in section 2(b)), paragraph (1) shall 
     be applied by substituting `$112,500' for `$75,000' and 
     `$37,500' for `$25,000'.
       ``(e) Definitions and Special Rules.--
       ``(1) Dependent defined.--For purposes of this section, the 
     term `dependent' has the meaning given such term by section 
     152.
       ``(2) Identification number requirement.--
       ``(A) In general.--In the case of a return other than a 
     joint return, the $1,400 amount in subsection (b)(1) shall be 
     treated as being zero unless the taxpayer includes the valid 
     identification number of the taxpayer on the return of tax 
     for the taxable year.
       ``(B) Joint returns.--In the case of a joint return, the 
     $2,800 amount in subsection (b)(1) shall be treated as 
     being--
       ``(i) $1,400 if the valid identification number of only 1 
     spouse is included on the return of tax for the taxable year, 
     and
       ``(ii) zero if the valid identification number of neither 
     spouse is so included.
       ``(C) Dependents.--A dependent shall not be taken into 
     account under subsection (b)(2) unless the valid 
     identification number of such dependent is included on the 
     return of tax for the taxable year.
       ``(D) Valid identification number.--
       ``(i) In general.--For purposes of this paragraph, the term 
     `valid identification number' means a social security number 
     issued to an individual by the Social Security Administration 
     on or before the due date for filing the return for the 
     taxable year.

[[Page H818]]

       ``(ii) Adoption taxpayer identification number.--For 
     purposes of subparagraph (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.
       ``(E) Special rule for members of the armed forces.--
     Subparagraph (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 the valid 
     identification number of at least 1 spouse is included on the 
     return of tax for the taxable year.
       ``(F) Coordination with certain advance payments.--In the 
     case of any payment determined pursuant to subsection (g)(6), 
     a valid identification number shall be treated for purposes 
     of this paragraph as included on the taxpayer's return of tax 
     if such valid identification number is available to the 
     Secretary as described in such subsection.
       ``(G) Mathematical or clerical error authority.--Any 
     omission of a correct valid identification number required 
     under this paragraph shall be treated as a mathematical or 
     clerical error for purposes of applying section 6213(g)(2) to 
     such omission.
       ``(3) Credit treated as refundable.--The credit allowed by 
     subsection (a) shall be treated as allowed by subpart C of 
     part IV of subchapter A of chapter 1.
       ``(f) Coordination With Advance Refunds of Credit.--
       ``(1) Reduction of refundable credit.--The amount of the 
     credit which would (but for this paragraph) be allowable 
     under subsection (a) shall be reduced (but not below zero) by 
     the aggregate refunds and credits made or allowed to the 
     taxpayer (or, except as otherwise provided by the Secretary, 
     any dependent of the taxpayer) under subsection (g). Any 
     failure to so reduce the credit shall be treated as arising 
     out of a mathematical or clerical error and assessed 
     according to section 6213(b)(1).
       ``(2) Joint returns.--Except as otherwise provided by the 
     Secretary, in the case of a refund or credit made or allowed 
     under subsection (g) with respect to a joint return, half of 
     such refund or credit shall be treated as having been made or 
     allowed to each individual filing such return.
       ``(g) Advance Refunds and Credits.--
       ``(1) In general.--Subject to paragraphs (5) and (6), 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.--
       ``(A) In general.--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 (f) and this 
     subsection) had applied to such taxable year.
       ``(B) Treatment of deceased individuals.--For purposes of 
     determining the advance refund amount with respect to such 
     taxable year--
       ``(i) any individual who was deceased before January 1, 
     2021, shall be treated for purposes of applying subsection 
     (e)(2) in the same manner as if the valid identification 
     number of such person was not included on the return of tax 
     for such taxable year (except that subparagraph (E) thereof 
     shall not apply),
       ``(ii) notwithstanding clause (i), in the case of a joint 
     return with respect to which only 1 spouse is deceased before 
     January 1, 2021, such deceased spouse was a member of the 
     Armed Forces of the United States at any time during the 
     taxable year, and the valid identification number of such 
     deceased spouse is included on the return of tax for the 
     taxable year, the valid identification number of 1 (and only 
     1) spouse shall be treated as included on the return of tax 
     for the taxable year for purposes of applying subsection 
     (e)(2)(B) with respect to such joint return, and
       ``(iii) no amount shall be determined under subsection 
     (e)(2) with respect to any dependent of the taxpayer if the 
     taxpayer (both spouses in the case of a joint return) was 
     deceased before January 1, 2021.
       ``(3) Timing and manner of payments.--The Secretary shall, 
     subject to the provisions of this title and consistent with 
     rules similar to the rules of subparagraphs (B) and (C) of 
     section 6428A(f)(3), refund or credit any overpayment 
     attributable to this subsection as rapidly as possible, 
     consistent with a rapid effort to make payments attributable 
     to such overpayments electronically if appropriate. No refund 
     or credit shall be made or allowed under this subsection 
     after December 31, 2021.
       ``(4) No interest.--No interest shall be allowed on any 
     overpayment attributable to this subsection.
       ``(5) Application to individuals who have filed a return of 
     tax for 2020.--
       ``(A) Application to 2020 returns filed at time of initial 
     determination.--If, at the time of any determination made 
     pursuant to paragraph (3), the individual referred to in 
     paragraph (1) has filed a return of tax for the individual's 
     first taxable year beginning in 2020, paragraph (1) shall be 
     applied with respect to such individual by substituting 
     `2020' for `2019'.
       ``(B) Additional payment.--
       ``(i) In general.--In the case of any individual who files, 
     before the additional payment determination date, a return of 
     tax for such individual's first taxable year beginning in 
     2020, the Secretary shall make a payment (in addition to any 
     payment made under paragraph (1)) to such individual equal to 
     the excess (if any) of--

       ``(I) the amount which would be determined under paragraph 
     (1) (after the application of subparagraph (A)) by applying 
     paragraph (1) as of the additional payment determination 
     date, over
       ``(II) the amount of any payment made with respect to such 
     individual under paragraph (1).

       ``(ii) Additional payment determination date.--The term 
     `additional payment determination date' means the earlier 
     of--

       ``(I) the date which is 90 days after the 2020 calendar 
     year filing deadline, or
       ``(II) September 1, 2021.

       ``(iii) 2020 calendar year filing deadline.--The term `2020 
     calendar year filing deadline' means the date specified in 
     section 6072(a) with respect to returns for calendar year 
     2020. Such date shall be determined after taking into account 
     any period disregarded under section 7508A if such disregard 
     applies to substantially all returns for calendar year 2020 
     to which section 6072(a) applies.
       ``(6) Application to certain individuals who have not filed 
     a return of tax for 2019 or 2020 at time of determination.--
     In the case of any individual who, at the time of any 
     determination made pursuant to paragraph (3), has filed a tax 
     return for neither the year described in paragraph (1) nor 
     for the year described in paragraph (5)(A), the Secretary 
     shall, consistent with rules similar to the rules of section 
     6428A(f)(5)(H)(i), apply paragraph (1) on the basis of 
     information available to the Secretary and shall, on the 
     basis of such information, determine the advance refund 
     amount with respect to such individual without regard to 
     subsection (d) unless the Secretary has reason to know that 
     such amount would otherwise be reduced by reason of such 
     subsection.
       ``(7) Special rule related to time of filing return.--
     Solely for purposes of this subsection, a return of tax shall 
     not be treated as filed until such return has been processed 
     by the Internal Revenue Service.
       ``(8) Restriction on use of certain previously issued 
     prepaid debit cards.--Payments made by the Secretary to 
     individuals under this section shall not be in the form of an 
     increase in the balance of any previously issued prepaid 
     debit card if, as of the time of the issuance of such card, 
     such card was issued solely for purposes of making payments 
     under section 6428 or 6428A.
       ``(h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out the purposes of this section, 
     including--
       ``(1) regulations or other guidance providing taxpayers the 
     opportunity to provide the Secretary information sufficient 
     to allow the Secretary to make payments to such taxpayers 
     under subsection (g) (including the determination of the 
     amount of such payment) if such information is not otherwise 
     available to the Secretary, and
       ``(2) regulations or other guidance to ensure to the 
     maximum extent administratively practicable that, in 
     determining the amount of any credit under subsection (a) and 
     any credit or refund under subsection (g), an individual is 
     not taken into account more than once, including by different 
     taxpayers and including by reason of a change in joint return 
     status or dependent status between the taxable year for which 
     an advance refund amount is determined and the taxable year 
     for which a credit under subsection (a) is determined.
       ``(i) Outreach.--The Secretary shall carry out a robust and 
     comprehensive outreach program to ensure that all taxpayers 
     described in subsection (h)(1) learn of their eligibility for 
     the advance refunds and credits under subsection (g); are 
     advised of the opportunity to receive such advance refunds 
     and credits as provided under subsection (h)(1); and are 
     provided assistance in applying for such advance refunds and 
     credits.''.
       (b) Treatment of Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary of the Treasury shall pay to each possession of 
     the United States which has a mirror code tax system amounts 
     equal to the loss (if any) to that possession by reason of 
     the amendments made by this section. Such amounts shall be 
     determined by the Secretary of the Treasury based on 
     information provided by the government of the respective 
     possession.
       (2) Payments to other possessions.--The Secretary of the 
     Treasury shall pay to each possession of the United States 
     which does not have a mirror code tax system amounts 
     estimated by the Secretary of the Treasury as being equal to 
     the aggregate benefits (if any) that would have been provided 
     to residents of such possession by reason of the amendments 
     made by this section if a mirror code tax system had been in 
     effect in such possession. The preceding sentence shall not 
     apply unless the respective possession has a plan, which has 
     been approved by the Secretary of the Treasury, under which 
     such possession will promptly distribute such payments to its 
     residents.
       (3) Inclusion of administrative expenses.--The Secretary of 
     the Treasury shall pay to each possession of the United 
     States to which the Secretary makes a payment under paragraph 
     (1) or (2) an amount equal to the lesser of--
       (A) the increase (if any) of the administrative expenses of 
     such possession--
       (i) in the case of a possession described in paragraph (1), 
     by reason of the amendments made by this section, and
       (ii) in the case of a possession described in paragraph 
     (2), by reason of carrying out the plan described in such 
     paragraph, or
       (B) $500,000 ($10,000,000 in the case of Puerto Rico).
     The amount described in subparagraph (A) shall be determined 
     by the Secretary of the Treasury based on information 
     provided by the government of the respective possession.
       (4) Coordination with credit allowed against united states 
     income taxes.--No credit shall be allowed against United 
     States income taxes under section 6428B of the Internal

[[Page H819]]

     Revenue Code of 1986 (as added by this section), nor shall 
     any credit or refund be made or allowed under subsection (g) 
     of such section, to any person--
       (A) to whom a credit is allowed against taxes imposed by 
     the possession by reason of the amendments made by this 
     section, or
       (B) who is eligible for a payment under a plan described in 
     paragraph (2).
       (5) Mirror code tax system.--For purposes of this 
     subsection, the term ``mirror code tax system'' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       (6) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (c) Administrative Provisions.--
       (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
     Internal Revenue Code of 1986 is amended by striking ``6428, 
     and 6428A'' and inserting ``6428, 6428A, and 6428B''.
       (2) Exception from reduction or offset.--Any refund payable 
     by reason of section 6428B(g) of the Internal Revenue Code of 
     1986 (as added by this section), or any such refund payable 
     by reason of subsection (b) of this section, shall not be --
       (A) subject to reduction or offset pursuant to subsection 
     (c), (d), (e), or (f) of section 6402 of the Internal Revenue 
     Code of 1986, or
       (B) reduced or offset by other assessed Federal taxes that 
     would otherwise be subject to levy or collection.
       (3) Conforming amendments.--
       (A) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended by inserting ``6428B,'' after 
     ``6428A,''.
       (B) 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 6428A the following new 
     item:

``Sec. 6428B. 2021 recovery rebates to individuals.''.
       (d) Appropriations.--Immediately upon the enactment of this 
     Act, in addition to amounts otherwise available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated:
       (1) $1,464,500,000 to remain available until September 30, 
     2023 for necessary expenses for the Internal Revenue Service 
     for the administration of the advance payments, the provision 
     of taxpayer assistance, and the furtherance of integrated, 
     modernized, and secure Internal Revenue Service systems, of 
     which up to $20,000,000 is available for premium pay for 
     services related to the development of information technology 
     as determined by the Commissioner of the Internal Revenue 
     occurring between January 1, 2020 and December 31, 2022, and 
     all of which shall supplement and not supplant any other 
     appropriations that may be available for this purpose.
       (2) $7,000,000 to remain available until September 30, 
     2022, for necessary expenses for the Bureau of the Fiscal 
     Service to carry out this section (and the amendments made by 
     this section), which shall supplement and not supplant any 
     other appropriations that may be available for this purpose, 
     and
       (3) $8,000,000 to remain available until September 30, 
     2023, for the Treasury Inspector General for Tax 
     Administration for the purposes of overseeing activities 
     related to the administration of this section (and the 
     amendments made by this section), which shall supplement and 
     not supplant any other appropriations that may be available 
     for this purpose.

                        PART 2--CHILD TAX CREDIT

     SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

       (a) In General.--Section 24 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(i) Special Rules for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022--
       ``(1) Refundable credit.--If the taxpayer (in the case of a 
     joint return, either spouse) has a principal place of abode 
     in the United States (determined as provided in section 32) 
     for more than one-half of the taxable year or is a bona fide 
     resident of Puerto Rico (within the meaning of section 
     937(a)) for such taxable year--
       ``(A) subsection (d) shall not apply, and
       ``(B) so much of the credit determined under subsection (a) 
     (after application of subparagraph (A)) as does not exceed 
     the amount of such credit which would be so determined 
     without regard to subsection (h)(4) shall be allowed under 
     subpart C (and not allowed under this subpart).
       ``(2) 17-year-olds eligible for treatment as qualifying 
     children.--This section shall be applied--
       ``(A) by substituting `age 18' for `age 17' in subsection 
     (c)(1), and
       ``(B) by substituting `described in subsection (c) 
     (determined after the application of subsection (i)(2)(A))' 
     for `described in subsection (c)' in subsection (h)(4)(A).
       ``(3) Credit amount.--Subsection (h)(2) shall not apply and 
     subsection (a) shall be applied by substituting `$3,000 
     ($3,600 in the case of a qualifying child who has not 
     attained age 6 as of the close of the calendar year in which 
     the taxable year of the taxpayer begins)' for `$1,000'.
       ``(4) Reduction of increased credit amount based on 
     modified adjusted gross income.--
       ``(A) In general.--The amount of the credit allowable under 
     subsection (a) (determined without regard to subsection (b)) 
     shall be reduced by $50 for each $1,000 (or fraction thereof) 
     by which the taxpayer's modified adjusted gross income (as 
     defined in subsection (b)) exceeds the applicable threshold 
     amount.
       ``(B) Applicable threshold amount.--For purposes of this 
     paragraph, the term `applicable threshold amount' means--
       ``(i) $150,000, in the case of a joint return or surviving 
     spouse (as defined in section 2(a)) ,
       ``(ii) $112,500, in the case of a head of household (as 
     defined in section 2(b)), and
       ``(iii) $75,000, in any other case.
       ``(C) Limitation on reduction.--
       ``(i) In general.--The amount of the reduction under 
     subparagraph (A) shall not exceed the lesser of--

       ``(I) the applicable credit increase amount, or
       ``(II) 5 percent of the applicable phaseout threshold 
     range.

       ``(ii) Applicable credit increase amount.--For purposes of 
     this subparagraph, the term `applicable credit increase 
     amount' means the excess (if any) of--

       ``(I) the amount of the credit allowable under this section 
     for the taxable year determined without regard to this 
     paragraph and subsection (b), over
       ``(II) the amount of such credit as so determined and 
     without regard to paragraph (3).

       ``(iii) Applicable phaseout threshold range.--For purposes 
     of this subparagraph, the term `applicable phaseout threshold 
     range' means the excess of--

       ``(I) the threshold amount applicable to the taxpayer under 
     subsection (b) (determined after the application of 
     subsection (h)(3)), over
       ``(II) the applicable threshold amount applicable to the 
     taxpayer under this paragraph.

       ``(D) Coordination with limitation on overall credit.--
     Subsection (b) shall be applied by substituting `the credit 
     allowable under subsection (a) (determined after the 
     application of subsection (i)(4)(A)' for `the credit 
     allowable under subsection (a)'.''.
       (b) Advance Payment of Credit.--
       (1) In general.--Chapter 77 of such Code is amended by 
     inserting after section 7527 the following new section:

     ``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

       ``(a) In General.--The Secretary shall establish a program 
     for making periodic payments to taxpayers which, in the 
     aggregate during any calendar year, equal the annual advance 
     amount determined with respect to such taxpayer for such 
     calendar year. Except as provided in subsection (b)(3)(B), 
     the periodic payments made to any taxpayer for any calendar 
     year shall be in equal amounts.
       ``(b) Annual Advance Amount.--For purposes of this 
     section--
       ``(1) In general.--Except as otherwise provided in this 
     subsection, the term `annual advance amount' means, with 
     respect to any taxpayer for any calendar year, the amount (if 
     any) which is estimated by the Secretary as being equal to 50 
     percent of the amount which would be treated as allowed under 
     subpart C of part IV of subchapter A of chapter 1 by reason 
     of section 24(i)(1) for the taxpayer's taxable year beginning 
     in such calendar year if--
       ``(A) the status of the taxpayer as a taxpayer described in 
     section 24(i)(1) is determined with respect to the reference 
     taxable year,
       ``(B) the taxpayer's modified adjusted gross income for 
     such taxable year is equal to the taxpayer's modified 
     adjusted gross income for the reference taxable year,
       ``(C) the only children of such taxpayer for such taxable 
     year are qualifying children properly claimed on the 
     taxpayer's return of tax for the reference taxable year, and
       ``(D) the ages of such children (and the status of such 
     children as qualifying children) are determined for such 
     taxable year by taking into account the passage of time since 
     the reference taxable year.
       ``(2) Reference taxable year.--Except as provided in 
     paragraph (3)(A), the term `reference taxable year' means, 
     with respect to any taxpayer for any calendar year, the 
     taxpayer's taxable year beginning in the preceding calendar 
     year or, in the case of taxpayer who did not file a return of 
     tax for such taxable year, the taxpayer's taxable year 
     beginning in the second preceding calendar year.
       ``(3) Modifications during calendar year.--
       ``(A) In general.--The Secretary may modify, during any 
     calendar year, the annual advance amount with respect to any 
     taxpayer for such calendar year to take into account--
       ``(i) a return of tax filed by such taxpayer during such 
     calendar year (and the taxable year to which such return 
     relates may be taken into account as the reference taxable 
     year), and
       ``(ii) any other information provided by the taxpayer to 
     the Secretary which allows the Secretary to determine 
     payments under subsection (a) which, in the aggregate during 
     any taxable year of the taxpayer, more closely total the 
     Secretary's estimate of the amount treated as allowed under 
     subpart C of part IV of subchapter A of chapter 1 by reason 
     of section 24(i)(1) for such taxable year of such taxpayer.
       ``(B) Adjustment to reflect excess or deficit in prior 
     payments.--In the case of any modification of the annual 
     advance amount under subparagraph (A), the Secretary may 
     adjust the amount of any periodic payment made after the date 
     of such modification to properly take into account the amount 
     by which any periodic payment made before such date was 
     greater than or less than the amount that such payment would 
     have been on the basis of the annual advance amount as so 
     modified.
       ``(4) Determination of status.--If information contained in 
     the taxpayer's return of tax for the reference taxable year 
     does not establish the status of the taxpayer as being 
     described in section 24(i)(1), the Secretary shall, for 
     purposes of paragraph (1)(A), determine such status based on 
     information known to the Secretary.

[[Page H820]]

       ``(5) Treatment of certain deaths.--A child shall not be 
     taken into account in determining the annual advance amount 
     under paragraph (1) if the death of such child is known to 
     the Secretary as of the beginning of the calendar year for 
     which the estimate under such paragraph is made.
       ``(c) On-line Information Portal.--The Secretary shall 
     establish an on-line portal which allows taxpayers to--
       ``(1) elect not to receive payments under this section, and
       ``(2) provide information to the Secretary which would be 
     relevant to a modification under subsection (b)(3)(B) of the 
     annual advance amount, including information regarding--
       ``(A) a change in the number of the taxpayer's qualifying 
     children, including by reason of the birth of a child,
       ``(B) a change in the taxpayer's marital status,
       ``(C) a significant change in the taxpayer's income, and
       ``(D) any other factor which the Secretary may provide.
       ``(d) Notice of Payments.--Not later than January 31 of the 
     calendar year following any calendar year during which the 
     Secretary makes one or more payments to any taxpayer under 
     this section, the Secretary shall provide such taxpayer with 
     a written notice which includes the taxpayer's taxpayer 
     identity (as defined in section 6103(b)(6)), the aggregate 
     amount of such payments made to such taxpayer during such 
     calendar year, and such other information as the Secretary 
     determines appropriate.
       ``(e) Administrative Provisions.--
       ``(1) Application of electronic funds payment 
     requirement.--The payments made by the Secretary under 
     subsection (a) shall be made by electronic funds transfer to 
     the same extent and in the same manner as if such payments 
     were Federal payments not made under this title.
       ``(2) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (B) and (C) of section 6428A(f)(3) 
     shall apply for purposes of this section.
       ``(3) Exception from reduction or offset.--Any payment made 
     to any individual under this section shall not be--
       ``(A) subject to reduction or offset pursuant to subsection 
     (c), (d), (e), or (f) of section 6402, or
       ``(B) reduced or offset by other assessed Federal taxes 
     that would otherwise be subject to levy or collection.
       ``(4) Application of advance payments in the possessions of 
     the united states.--
       ``(A) In general.--The advance payment amount determined 
     under this section shall be determined--
       ``(i) by applying section 24(i)(1) without regard to the 
     phrase `or is a bona fide resident of Puerto Rico (within the 
     meaning of section 937(a))', and
       ``(ii) without regard to section 24(k)(3)(C)(ii)(I).
       ``(B) Mirror code possessions.--In the case of any 
     possession of the United States with a mirror code tax system 
     (as defined in section 24(k)), this section shall not be 
     treated as part of the income tax laws of the United States 
     for purposes of determining the income tax law of such 
     possession unless such possession elects to have this section 
     be so treated.
       ``(C) Administrative expenses of advance payments.--
       ``(i) Mirror code possessions.--In the case of any 
     possession described in subparagraph (B) which makes the 
     election described in such subparagraph, the amount otherwise 
     paid by the Secretary to such possession under section 
     24(k)(1)(A) with respect to taxable years beginning in 2021 
     shall be increased by $300,000 if such possession has a plan, 
     which has been approved by the Secretary, for making advance 
     payments consistent with such election.
       ``(ii) American samoa.--The amount otherwise paid by the 
     Secretary to American Samoa under subparagraph (A) of section 
     24(k)(3) with respect to taxable years beginning in 2021 
     shall be increased by $300,000 if the plan described in 
     subparagraph (B) of such section includes a program, which 
     has been approved by the Secretary, for making advance 
     payments under rules similar to the rules of this section.
       ``(iii) Timing of payment.--The Secretary may pay, upon the 
     request of the possession of the United States to which the 
     payment is to be made, the amount of the increase determined 
     under clause (i) or (ii) immediately upon approval of the 
     plan referred to in such clause, respectively.
       ``(f) Application.--No payments shall be made under the 
     program established under subsection (a) with respect to--
       ``(1) any period before July 1, 2021, or
       ``(2) any period after December 31, 2021.
       ``(g) Regulations.--The Secretary shall issue such 
     regulations or other guidance as the Secretary determines 
     necessary or appropriate to carry out the purposes of this 
     section and subsections (i)(1) and (j) of section 24, 
     including regulations or other guidance which provides for 
     the application of such provisions where the filing status of 
     the taxpayer for a taxable year is different from the status 
     used for determining the annual advance amount.''.
       (2) Reconciliation of credit and advance credit.--Section 
     24 of such Code, as amended by the preceding provision of 
     this Act, is amended by adding at the end the following new 
     subsection:
       ``(j) Reconciliation of Credit and Advance Credit.--
       ``(1) In general.--The amount of the credit allowed under 
     this section to any taxpayer for any taxable year shall be 
     reduced (but not below zero) by the aggregate amount of 
     payments made under section 7527A to such taxpayer during 
     such taxable year. 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) Excess advance payments.--
       ``(A) In general.--If the aggregate amount of payments 
     under section 7527A to the taxpayer during the taxable year 
     exceeds the amount of the credit allowed under this section 
     to such taxpayer for such taxable year (determined without 
     regard to paragraph (1)), the tax imposed by this chapter for 
     such taxable year shall be increased by the amount of such 
     excess. Any failure to so increase the tax shall be treated 
     as arising out of a mathematical or clerical error and 
     assessed according to section 6213(b)(1).
       ``(B) Safe harbor based on modified adjusted gross 
     income.--
       ``(i) In general.--In the case of a taxpayer whose modified 
     adjusted gross income (as defined in subsection (b)) for the 
     taxable year does not exceed 200 percent of the applicable 
     income threshold, the amount of the increase determined under 
     subparagraph (A) with respect to such taxpayer for such 
     taxable year shall be reduced (but not below zero) by the 
     safe harbor amount.
       ``(ii) Phase out of safe harbor amount.--In the case of a 
     taxpayer whose modified adjusted gross income (as defined in 
     subsection (b)) for the taxable year exceeds the applicable 
     income threshold, the safe harbor amount otherwise in effect 
     under clause (i) shall be reduced by the amount which bears 
     the same ratio to such amount as such excess bears to the 
     applicable income threshold.
       ``(iii) Applicable income threshold.--For purposes of this 
     subparagraph, the term `applicable income threshold' means--

       ``(I) $60,000 in the case of a joint return or surviving 
     spouse (as defined in section 2(a)),
       ``(II) $50,000 in the case of a head of household, and
       ``(III) $40,000 in any other case.

       ``(iv) Safe harbor amount.--For purposes of this 
     subparagraph, the term `safe harbor amount' means, with 
     respect to any taxable year, the product of--

       ``(I) $2,000, multiplied by
       ``(II) the excess (if any) of the number of qualified 
     children taken into account in determining the annual advance 
     amount with respect to the taxpayer under section 7527A with 
     respect to months beginning in such taxable year, over the 
     number of qualified children taken into account in 
     determining the credit allowed under this section for such 
     taxable year.''.

       (3) Coordination with wage withholding.--Section 
     3402(f)(1)(C) of such Code is amended by striking ``section 
     24(a)'' and inserting ``section 24 (determined after 
     application of subsection (j) thereof)''.
       (4) Conforming amendments.--
       (A) Section 26(b)(2) of such Code is amended by striking 
     ``and'' at the end of subparagraph (X), by striking the 
     period at the end of subparagraph (Y) and inserting ``, 
     and'', and by adding at the end the following new 
     subparagraph:
       ``(Z) section 24(j)(2) (relating to excess advance 
     payments).''.
       (B) Section 6211(b)(4)(A) of such Code, as amended by the 
     preceding provisions of this subtitle, is amended--
       (i) by striking ``24(d)'' and inserting ``24 by reason of 
     subsections (d) and (i)(1) thereof'', and
       (ii) by striking ``and 6428B'' and inserting ``6428B, and 
     7527A''.
       (C) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended--
       (i) by inserting ``24,'' before ``25A'', and
       (ii) by striking `` or 6431'' and inserting ``6431, or 
     7527A''.
       (D) The table of sections for chapter 77 of the Internal 
     Revenue Code of 1986 is amended by inserting after the item 
     relating to section 7527 the following new item:

``Sec. 7527A. Advance payment of child tax credit.''.
       (5) Appropriations to carry out advance payments.--
     Immediately upon the enactment of this Act, in addition to 
     amounts otherwise available, there are appropriated for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated:
       (A) $397,200,000 to remain available until September 30, 
     2022, for necessary expenses for the Internal Revenue Service 
     to carry out this section (and the amendments made by this 
     section), which shall supplement and not supplant any other 
     appropriations that may be available for this purpose, and
       (B) $16,200,000 to remain available until September 30, 
     2022, for necessary expenses for the Bureau of the Fiscal 
     Service to carry out this section (and the amendments made by 
     this section), which shall supplement and not supplant any 
     other appropriations that may be available for this purpose.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxable years beginning after December 31, 2020.
       (2) Establishment of advance payment program.--The 
     Secretary of the Treasury (or the Secretary's designee) shall 
     establish the program described in section 7527A of the 
     Internal Revenue Code of 1986 as soon as practicable after 
     the date of the enactment of this Act, except that the 
     Secretary shall ensure that the timing of the establishment 
     of such program does not interfere with carrying out section 
     6428B(g) as rapidly as possible.

     SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.

       (a) In General.--Section 24 of the Internal Revenue Code of 
     1986, as amended by the preceding provisions of this Act, is 
     amended by adding at the end the following new subsection:
       ``(k) Application of Credit in Possessions.--
       ``(1) Mirror code possessions.--

[[Page H821]]

       ``(A) In general.--The Secretary shall pay to each 
     possession of the United States with a mirror code tax system 
     amounts equal to the loss (if any) to that possession by 
     reason of the application of this section (determined without 
     regard to this subsection) with respect to taxable years 
     beginning after 2020. Such amounts shall be determined by the 
     Secretary based on information provided by the government of 
     the respective possession.
       ``(B) Coordination with credit allowed against united 
     states income taxes.--No credit shall be allowed under this 
     section for any taxable year to any individual to whom a 
     credit is allowable against taxes imposed by a possession of 
     the United States with a mirror code tax system by reason of 
     the application of this section in such possession for such 
     taxable year.
       ``(C) Mirror code tax system.--For purposes of this 
     paragraph, the term `mirror code tax system' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       ``(2) Puerto rico.--
       ``(A) Application to taxable years in 2021.--
       ``(i) For application of refundable credit to residents of 
     Puerto Rico, see subsection (i)(1).
       ``(ii) For nonapplication of advance payment to residents 
     of Puerto Rico, see section 7527A(e)(5)(A).
       ``(B) Application to taxable years after 2021.--In the case 
     of any bona fide resident of Puerto Rico (within the meaning 
     of section 937(a)) for any taxable year beginning after 
     December 31, 2021--
       ``(i) the credit determined under this section shall be 
     allowable to such resident, and
       ``(ii) subsection (d)(1)(B)(ii) shall be applied without 
     regard to the phrase `in the case of a taxpayer with 3 or 
     more qualifying children'.
       ``(3) American samoa.--
       ``(A) In general.--The Secretary shall pay to American 
     Samoa amounts estimated by the Secretary as being equal to 
     the aggregate benefits that would have been provided to 
     residents of American Samoa by reason of the application of 
     this section for taxable years beginning after 2020 if the 
     provisions of this section had been in effect in American 
     Samoa (applied as if American Samoa were the United States 
     and without regard to the application of this section to bona 
     fide residents of Puerto Rico under subsection (i)(1)).
       ``(B) Distribution requirement.--Subparagraph (A) shall not 
     apply unless American Samoa has a plan, which has been 
     approved by the Secretary, under which American Samoa will 
     promptly distribute such payments to its residents.
       ``(C) Coordination with credit allowed against united 
     states income taxes.--
       ``(i) In general.--In the case of a taxable year with 
     respect to which a plan is approved under subparagraph (B), 
     this section (other than this subsection) shall not apply to 
     any individual eligible for a distribution under such plan.
       ``(ii) Application of section in event of absence of 
     approved plan.--In the case of a taxable year with respect to 
     which a plan is not approved under subparagraph (B)--

       ``(I) if such taxable year begins in 2021, subsection 
     (i)(1) shall be applied by substituting `bona fide resident 
     of Puerto Rico or American Samoa' for `bona fide resident of 
     Puerto Rico', and
       ``(II) if such taxable year begins after December 31, 2021, 
     rules similar to the rules of paragraph (2)(B) shall apply 
     with respect to bona fide residents of American Samoa (within 
     the meaning of section 937(a)).

       ``(4) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

                    PART 3--EARNED INCOME TAX CREDIT

     SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR 
                   INDIVIDUALS WITH NO QUALIFYING CHILDREN.

       (a) Special Rules for 2021.--Section 32 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new subsection:
       ``(n) Special Rules for Individuals Without Qualifying 
     Children.--In the case of any taxable year beginning after 
     December 31, 2020, and before January 1, 2022--
       ``(1) Decrease in minimum age for credit.--
       ``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be 
     applied by substituting `the applicable minimum age' for `age 
     25'.
       ``(B) Applicable minimum age.--For purposes of this 
     paragraph, the term `applicable minimum age' means--
       ``(i) except as otherwise provided in this subparagraph, 
     age 19,
       ``(ii) in the case of a specified student (other than a 
     qualified former foster youth or a qualified homeless youth), 
     age 24, and
       ``(iii) in the case of a qualified former foster youth or a 
     qualified homeless youth, age 18.
       ``(C) Specified student.--For purposes of this paragraph, 
     the term `specified student' means, with respect to any 
     taxable year, an individual who is an eligible student (as 
     defined in section 25A(b)(3)) during at least 5 calendar 
     months during the taxable year.
       ``(D) Qualified former foster youth.--For purposes of this 
     paragraph, the term `qualified former foster youth' means an 
     individual who--
       ``(i) on or after the date that such individual attained 
     age 14, was in foster care provided under the supervision or 
     administration of an entity administering (or eligible to 
     administer) a plan under part B or part E of title IV of the 
     Social Security Act (without regard to whether Federal 
     assistance was provided with respect to such child under such 
     part E), and
       ``(ii) provides (in such manner as the Secretary may 
     provide) consent for entities which administer a plan under 
     part B or part E of title IV of the Social Security Act to 
     disclose to the Secretary information related to the status 
     of such individual as a qualified former foster youth.
       ``(E) Qualified homeless youth.--For purposes of this 
     paragraph, the term `qualified homeless youth' means, with 
     respect to any taxable year, an individual who certifies, in 
     a manner as provided by the Secretary, that such individual 
     is either an unaccompanied youth who is a homeless child or 
     youth, or is unaccompanied, at risk of homelessness, and 
     self-supporting.
       ``(2) Elimination of maximum age for credit.--Subsection 
     (c)(1)(A)(ii)(II) shall be applied without regard to the 
     phrase `but not attained age 65'.
       ``(3) Increase in credit and phaseout percentages.--The 
     table contained in subsection (b)(1) shall be applied by 
     substituting `15.3' for `7.65' each place it appears therein.
       ``(4) Increase in earned income and phaseout amounts.--
       ``(A) In general.--The table contained in subsection 
     (b)(2)(A) shall be applied--
       ``(i) by substituting `$9,820' for `$4,220', and
       ``(ii) by substituting `$11,610' for `$5,280'.
       ``(B) Coordination with inflation adjustment.--Subsection 
     (j) shall not apply to any dollar amount specified in this 
     paragraph.''.
       (b) Information Return Matching.--As soon as practicable, 
     the Secretary of the Treasury (or the Secretary's delegate) 
     shall develop and implement procedures to use information 
     returns under section 6050S (relating to returns relating to 
     higher education tuition and related expenses) to check the 
     status of individuals as specified students for purposes of 
     section 32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 
     (as added by this section).
       (c) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME 
                   CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL 
                   TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.

       (a) In General.--Section 32(c)(1) of the Internal Revenue 
     Code of 1986 is amended by striking subparagraph (F).
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED 
                   SPOUSES.

       (a) In General.--Section 32(d) of the Internal Revenue Code 
     of 1986 is amended--
       (1) by striking ``Married Individuals.--In the case of'' 
     and inserting the following: ``Married Individuals.--
       ``(1) In general.--In the case of'', and
       (2) by adding at the end the following new paragraph:
       ``(2) Determination of marital status.--For purposes of 
     this section--
       ``(A) In general.--Except as provided in subparagraph (B), 
     marital status shall be determined under section 7703(a).
       ``(B) Special rule for separated spouse.--An individual 
     shall not be treated as married if such individual--
       ``(i) is married (as determined under section 7703(a)) and 
     does not file a joint return for the taxable year,
       ``(ii) resides with a qualifying child of the individual 
     for more than one-half of such taxable year, and
       ``(iii)(I) during the last 6 months of such taxable year, 
     does not have the same principal place of abode as the 
     individual's spouse, or
       ``(II) has a decree, instrument, or agreement (other than a 
     decree of divorce) described in section 121(d)(3)(C) with 
     respect to the individual's spouse and is not a member of the 
     same household with the individual's spouse by the end of the 
     taxable year.''.
       (b) Conforming Amendments.--
       (1) Section 32(c)(1)(A) of such Code is amended by striking 
     the last sentence.
       (2) Section 32(c)(1)(E)(ii) of such Code is amended by 
     striking ``(within the meaning of section 7703)''.
       (3) Section 32(d)(1) of such Code, as amended by subsection 
     (a), is amended by striking ``(within the meaning of section 
     7703)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME 
                   TEST.

       (a) In General.--Section 32(i) of the Internal Revenue Code 
     of 1986 is amended by striking ``$2,200'' and inserting 
     ``$10,000''.
       (b) Inflation Adjustment.--Section 32(j)(1) of such Code is 
     amended--
       (1) in the matter preceding subparagraph (A), by inserting 
     ``(2021 in the case of the dollar amount in subsection 
     (i)(1))'' after ``2015'',
       (2) in subparagraph (B)(i)--
       (A) by striking ``subsections (b)(2)(A) and (i)(1)'' and 
     inserting ``subsection (b)(2)(A)'', and
       (B) by striking ``and'' at the end,
       (3) by striking the period at the end of subparagraph 
     (B)(ii) and inserting ``, and'', and
       (4) by inserting after subparagraph (B)(ii) the following 
     new clause:
       ``(iii) in the case of the $10,000 amount in subsection 
     (i)(1), `calendar year 2020' for `calendar year 2016'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

[[Page H822]]

  


     SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN 
                   POSSESSIONS OF THE UNITED STATES.

       (a) In General.--Chapter 77 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     section:

     ``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO 
                   POSSESSIONS OF THE UNITED STATES.

       ``(a) Puerto Rico.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to 
     Puerto Rico equal to--
       ``(A) the specified matching amount for such calendar year, 
     plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by Puerto Rico during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to the 
     earned income tax credit, or
       ``(ii) $1,000,000.
       ``(2) Requirement to reform earned income tax credit.--The 
     Secretary shall not make any payments under paragraph (1) 
     with respect to any calendar year unless Puerto Rico has in 
     effect an earned income tax credit for taxable years 
     beginning in or with such calendar year which (relative to 
     the earned income tax credit which was in effect for taxable 
     years beginning in or with calendar year 2019) increases the 
     percentage of earned income which is allowed as a credit for 
     each group of individuals with respect to which such 
     percentage is separately stated or determined in a manner 
     designed to substantially increase workforce participation.
       ``(3) Specified matching amount.--For purposes of this 
     subsection--
       ``(A) In general.--The term `specified matching amount' 
     means, with respect to any calendar year, the lesser of--
       ``(i) the excess (if any) of--

       ``(I) the cost to Puerto Rico of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, over
       ``(II) the base amount for such calendar year, or

       ``(ii) the product of 3, multiplied by the base amount for 
     such calendar year.
       ``(B) Base amount.--
       ``(i) Base amount for 2021.--In the case of calendar year 
     2021, the term `base amount' means the greater of--

       ``(I) the cost to Puerto Rico of the earned income tax 
     credit for taxable years beginning in or with calendar year 
     2019 (rounded to the nearest multiple of $1,000,000), or
       ``(II) $200,000,000.

       ``(ii) Inflation adjustment.--In the case of any calendar 
     year after 2021, the term `base amount' means the dollar 
     amount determined under clause (i) increased by an amount 
     equal to--

       ``(I) such dollar amount, multiplied by--
       ``(II) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `calendar year 2020' for `calendar year 2016' in 
     subparagraph (A)(ii) thereof.

     Any amount determined under this clause shall be rounded to 
     the nearest multiple of $1,000,000.
       ``(4) Rules related to payments.--
       ``(A) Timing of payments.--The Secretary shall make 
     payments under paragraph (1) for any calendar year--
       ``(i) after receipt of such information as the Secretary 
     may require to determine such payments, and
       ``(ii) except as provided in clause (i), within a 
     reasonable period of time before the due date for individual 
     income tax returns (as determined under the laws of Puerto 
     Rico) for taxable years which began on the first day of such 
     calendar year.
       ``(B) Information.--The Secretary may require the reporting 
     of such information as the Secretary may require to carry out 
     this subsection.
       ``(C) Determination of cost of earned income tax credit.--
     For purposes of this subsection, the cost to Puerto Rico of 
     the earned income tax credit shall be determined by the 
     Secretary on the basis of the laws of Puerto Rico and shall 
     include reductions in revenues received by Puerto Rico by 
     reason of such credit and refunds attributable to such 
     credit, but shall not include any administrative costs with 
     respect to such credit.
       ``(b) Possessions With Mirror Code Tax Systems.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to the 
     Virgin Islands, Guam, and the Commonwealth of the Northern 
     Mariana Islands equal to--
       ``(A) the cost to such possession of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by such possession during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to 
     such earned income tax credit, or
       ``(ii) $50,000.
       ``(2) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (A), (B), and (C) of subsection (a)(4) 
     shall apply for purposes of this subsection.
       ``(c) American Samoa.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to 
     American Samoa equal to--
       ``(A) the lesser of--
       ``(i) the cost to American Samoa of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, or
       ``(ii) $16,000,000, plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by American Samoa during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to 
     such earned income tax credit, or
       ``(ii) $50,000.
       ``(2) Requirement to enact and maintain an earned income 
     tax credit.--The Secretary shall not make any payments under 
     paragraph (1) with respect to any calendar year unless 
     American Samoa has in effect an earned income tax credit for 
     taxable years beginning in or with such calendar year which 
     allows a refundable tax credit to individuals on the basis of 
     the taxpayer's earned income which is designed to 
     substantially increase workforce participation.
       ``(3) Inflation adjustment.--In the case of any calendar 
     year after 2021, the $16,000,000 amount in paragraph 
     (1)(A)(ii) shall be increased by an amount equal to--
       ``(A) such dollar amount, multiplied by--
       ``(B) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `calendar year 2020' for `calendar year 2016' in 
     subparagraph (A)(ii) thereof.
     Any increase determined under this clause shall be rounded to 
     the nearest multiple of $100,000.
       ``(4) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (A), (B), and (C), of subsection 
     (a)(4) shall apply for purposes of this subsection.
       ``(d) Treatment of Payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     section shall be treated in the same manner as a refund due 
     from a credit provision referred to in subsection (b)(2) of 
     such section.''.
       (b) Clerical Amendment.--The table of sections for chapter 
     77 of the Internal Revenue Code of 1986 is amended by adding 
     at the end the following new item:

``Sec. 7530. Application of earned income tax credit to possessions of 
              the United States.''.

     SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED 
                   INCOME FOR PURPOSES OF EARNED INCOME TAX 
                   CREDIT.

       (a) In General.--If the earned income of the taxpayer for 
     the taxpayer's first taxable year beginning in 2021 is less 
     than the earned income of the taxpayer for the taxpayer's 
     first taxable year beginning in 2019, the credit allowed 
     under section 32 of the Internal Revenue Code of 1986 may, at 
     the election of the taxpayer, be determined by substituting-
     --
       (1) such earned income for the taxpayer's first taxable 
     year beginning in 2019, for
       (2) such earned income for the taxpayer's first taxable 
     year beginning in 2021.
       (b) Earned Income.--
       (1) In general.--For purposes of this section, the term 
     ``earned income'' has the meaning given such term under 
     section 32(c) of the Internal Revenue Code of 1986.
       (2) Application to joint returns.--For purposes of 
     subsection (a), in the case of a joint return, the earned 
     income of the taxpayer for the first taxable year beginning 
     in 2019 shall be the sum of the earned income of each spouse 
     for such taxable year.
       (c) Special Rules.--
       (1) Errors treated as mathematical errors.--For purposes of 
     section 6213 of the Internal Revenue Code of 1986, an 
     incorrect use on a return of earned income pursuant to 
     subsection (a) shall be treated as a mathematical or clerical 
     error.
       (2) No effect on determination of gross income, etc.--
     Except as otherwise provided in this subsection, the Internal 
     Revenue Code of 1986 shall be applied without regard to any 
     substitution under subsection (a).
       (d) Treatment of Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary of the Treasury shall pay to each possession of 
     the United States which has a mirror code tax system amounts 
     equal to the loss (if any) to that possession by reason of 
     the application of the provisions of this section (other than 
     this subsection) with respect to section 32 of the Internal 
     Revenue Code of 1986. Such amounts shall be determined by the 
     Secretary of the Treasury based on information provided by 
     the government of the respective possession.
       (2) Payments to other possessions.--The Secretary of the 
     Treasury shall pay to each possession of the United States 
     which does not have a mirror code tax system amounts 
     estimated by the Secretary of the Treasury as being equal to 
     the aggregate benefits (if any) that would have been provided 
     to residents of such possession by reason of the provisions 
     of this section (other than this subsection) with respect to 
     section 32 of the Internal Revenue Code of 1986 if a mirror 
     code tax system had been in effect in such possession. The 
     preceding sentence shall not apply unless the respective 
     possession has a plan, which has been approved by the 
     Secretary of the Treasury, under which such possession will 
     promptly distribute such payments to its residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this section 
     shall be treated in the same manner as a refund due from a 
     credit provision referred to in subsection (b)(2) of such 
     section.

[[Page H823]]

  


                   PART 4--DEPENDENT CARE ASSISTANCE

     SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND 
                   DEPENDENT CARE TAX CREDIT.

       (a) In General.--Section 21 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(g) Special Rules for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022--
       ``(1) Credit made refundable.--If the taxpayer (in the case 
     of a joint return, either spouse) has a principal place of 
     abode in the United States (determined as provided in section 
     32) for more than one-half of the taxable year, the credit 
     allowed under subsection (a) shall be treated as a credit 
     allowed under subpart C (and not allowed under this subpart).
       ``(2) Increase in dollar limit on amount creditable.--
     Subsection (c) shall be applied--
       ``(A) by substituting `$8,000' for `$3,000' in paragraph 
     (1) thereof, and
       ``(B) by substituting `$16,000' for `$6,000' in paragraph 
     (2) thereof.
       ``(3) Increase in applicable percentage.--Subsection (a)(2) 
     shall be applied--
       ``(A) by substituting `50 percent' for `35 percent ', and
       ``(B) by substituting `$125,000' for `$15,000'.
       ``(4) Application of phaseout to high income individuals.--
       ``(A) In general.--Subsection (a)(2) shall be applied by 
     substituting `the phaseout percentage' for `20 percent'.
       ``(B) Phaseout percentage.--The term `phaseout percentage' 
     means 20 percent reduced (but not below zero) by 1 percentage 
     point for each $2,000 (or fraction thereof) by which the 
     taxpayer's adjusted gross income for the taxable year exceeds 
     $400,000.''.
       (b) Application of Credit in Possessions.--Section 21 of 
     such Code, as amended by subsection (a), is amended by adding 
     at the end the following new subsection:
       ``(h) Application of Credit in Possessions.--
       ``(1) Payment to possessions with mirror code tax 
     systems.--The Secretary shall pay to each possession of the 
     United States with a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of this section (determined without regard to 
     this subsection) with respect to taxable years beginning in 
     or with 2021. Such amounts shall be determined by the 
     Secretary based on information provided by the government of 
     the respective possession.
       ``(2) Payments to other possessions.--The Secretary shall 
     pay to each possession of the United States which does not 
     have a mirror code tax system amounts estimated by the 
     Secretary as being equal to the aggregate benefits that would 
     have been provided to residents of such possession by reason 
     of this section with respect to taxable years beginning in or 
     with 2021 if a mirror code tax system had been in effect in 
     such possession. The preceding sentence shall not apply 
     unless the respective possession has a plan, which has been 
     approved by the Secretary, under which such possession will 
     promptly distribute such payments to its residents.
       ``(3) Coordination with credit allowed against united 
     states income taxes.--In the case of any taxable year 
     beginning in or with 2021, no credit shall be allowed under 
     this section to any individual--
       ``(A) to whom a credit is allowable against taxes imposed 
     by a possession with a mirror code tax system by reason of 
     this section, or
       ``(B) who is eligible for a payment under a plan described 
     in paragraph (2).
       ``(4) Mirror code tax system.--For purposes of this 
     subsection, the term `mirror code tax system' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       ``(5) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.''.
       (c) Conforming Amendments.--
       (1) Section 6211(b)(4)(A) of such Code, as amended by the 
     preceding provisions of this Act, is amended by inserting 
     ``21 by reason of subsection (g) thereof,'' before ``24''.
       (2) Section 1324(b)(2) of title 31, United States Code (as 
     amended by the preceding provisions of this title), is 
     amended by inserting ``21,'' before ``24''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED 
                   DEPENDENT CARE ASSISTANCE.

       (a) In General.--Section 129(a)(2) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new subparagraph:
       ``(D) Special rule for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022, subparagraph (A) shall be applied be substituting 
     `$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
       (c) Retroactive Plan Amendments.--A plan that otherwise 
     satisfies all applicable requirements of sections 125 and 129 
     of the Internal Revenue Code of 1986 (including any rules or 
     regulations thereunder) shall not fail to be treated as a 
     cafeteria plan or dependent care assistance program merely 
     because such plan is amended pursuant to a provision under 
     this section and such amendment is retroactive, if--
       (1) such amendment is adopted no later than the last day of 
     the plan year in which the amendment is effective, and
       (2) the plan is operated consistent with the terms of such 
     amendment during the period beginning on the effective date 
     of the amendment and ending on the date the amendment is 
     adopted.

             PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

     SEC. 9641. PAYROLL CREDITS.

       (a) In General.--Chapter 21 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subchapter:

                        ``Subchapter D--Credits

``Sec. 3131. Credit for paid sick leave.
``Sec. 3132. Payroll credit for paid family leave.
``Sec. 3133. Special rule related to tax on employers.

     ``SEC. 3131. CREDIT FOR PAID SICK LEAVE.

       ``(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 100 percent of 
     the qualified sick leave wages paid by such employer with 
     respect to such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     sick leave wages taken into account under subsection (a) with 
     respect to any individual shall not exceed $200 ($511 in the 
     case of any day any portion of which is paid sick time 
     described in paragraph (1), (2), or (3) of section 5102(a) of 
     the Emergency Paid Sick Leave Act, applied with the 
     modification described in subsection (c)(2)(A)(i)) for any 
     day (or portion thereof) for which the individual is paid 
     qualified sick leave wages.
       ``(2) Overall limitation on number of days taken into 
     account.--The aggregate number of days taken into account 
     under paragraph (1) for any calendar quarter shall not exceed 
     the excess (if any) of--
       ``(A) 10, over
       ``(B) the aggregate number of days so taken into account 
     during preceding calendar quarters in such calendar year 
     (other than the first quarter of calendar year 2021).
       ``(3) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter on the wages paid with respect to the 
     employment of all employees of the employer.
       ``(4) Refundability of excess credit.--
       ``(A) Credit is refundable.--If the amount of the credit 
     under subsection (a) exceeds the limitation of paragraph (3) 
     for any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b).
       ``(B) Advancing credit.--In anticipation of the credit, 
     including the refundable portion under subparagraph (A), the 
     credit shall be advanced, according to forms and instructions 
     provided by the Secretary, up to an amount calculated under 
     subsection (a), subject to the limits under paragraph (1) and 
     (2), all calculated through the end of the most recent 
     payroll period in the quarter.
       ``(c) Qualified Sick Leave Wages.--For purposes of this 
     section--
       ``(1) In general.--The term `qualified sick leave wages' 
     means wages paid by an employer which would be required to be 
     paid by reason of the Emergency Paid Sick Leave Act as if 
     such Act applied after March 31, 2021.
       ``(2) Rules of application.--For purposes of determining 
     whether wages are qualified sick leave wages under paragraph 
     (1)--
       ``(A) In general.--The Emergency Paid Sick Leave Act shall 
     be applied--
       ``(i) by inserting `, the employee is seeking or awaiting 
     the results of a diagnostic test for, or a medical diagnosis 
     of, COVID-19 and such employee has been exposed to COVID-19 
     or the employee's employer has requested such test or 
     diagnosis, or the employee is obtaining immunization related 
     to COVID-19 or recovering from any injury, disability, 
     illness, or condition related to such immunization' after 
     `medical diagnosis' in section 5102(a)(3) thereof, and
       ``(ii) by applying section 5102(b)(1) of such Act 
     separately with respect to each calendar year after 2020 
     (and, in the case of calendar year 2021, without regard to 
     the first quarter thereof).
       ``(B) Leave must meet requirements.--If an employer fails 
     to comply with any requirement of such Act (determined 
     without regard to section 5109 thereof) with respect to paid 
     sick time (as defined in section 5110 of such Act), amounts 
     paid by such employer with respect to such paid sick time 
     shall not be taken into account as qualified sick leave 
     wages. For purposes of the preceding sentence, an employer 
     which takes an action described in section 5104 of such Act 
     shall be treated as failing to meet a requirement of such 
     Act.
       ``(d) Allowance of Credit for Certain Health Plan 
     Expenses.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the 
     employer's qualified health plan expenses as are properly 
     allocable to the qualified sick leave wages for which such 
     credit is so allowed.
       ``(2) Qualified health plan expenses.--For purposes of this 
     subsection, the term `qualified health plan expenses' means 
     amounts paid or incurred by the employer to provide and 
     maintain a group health plan (as defined in section 
     5000(b)(1)), but only to the extent that such amounts are 
     excluded from the gross income of employees by reason of 
     section 106(a).
       ``(3) Allocation rules.--For purposes of this section, 
     qualified health plan expenses shall be allocated to 
     qualified sick leave wages in such manner as the Secretary 
     may prescribe. Except as otherwise provided by the Secretary, 
     such allocation shall be treated as properly made if

[[Page H824]]

     made on the basis of being pro rata among covered employees 
     and pro rata on the basis of periods of coverage (relative to 
     the time periods of leave to which such wages relate).
       ``(e) Definitions and Special Rules.--
       ``(1) Applicable employment taxes.--For purposes of this 
     section, the term `applicable employment taxes' means the 
     following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Wages.--For purposes of this section, the term 
     `wages' means wages (as defined in section 3121(a), 
     determined without regard to paragraphs (1) through (22) of 
     section 3121(b)) and compensation (as defined in section 
     3231(e), determined without regard to the sentence in 
     paragraph (1) thereof which begins `Such term does not 
     include remuneration').
       ``(3) Denial of double benefit.--For purposes of chapter 1, 
     the gross income of the employer, for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which a credit is allowed under this section, shall be 
     increased by the amount of such credit. Any wages taken into 
     account in determining the credit allowed under this section 
     shall not be taken into account for purposes of determining 
     the credit allowed under sections 45A, 45P, 45S, 51, 3132, 
     and 3134. In the case of any credit allowed under section 
     2301 of the CARES Act or section 41 with respect to wages 
     taken into account under this section, the credit allowed 
     under this section shall be reduced by the portion of the 
     credit allowed under such section 2301 or section 41 which is 
     attributable to such wages.
       ``(4) Election to not take certain wages into account.--
     This section shall not apply to so much of the qualified sick 
     leave wages paid by an eligible employer as such employer 
     elects (at such time and in such manner as the Secretary may 
     prescribe) to not take into account for purposes of this 
     section.
       ``(5) Certain governmental employers.--No credit shall be 
     allowed under this section to the Government of the United 
     States or to any agency or instrumentality thereof. The 
     preceding sentence shall not apply to any organization 
     described in section 501(c)(1) and exempt from tax under 
     section 501(a).
       ``(6) Extension of limitation on assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(f) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       ``(1) regulations or other guidance to prevent the 
     avoidance of the purposes of the limitations under this 
     section,
       ``(2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section,
       ``(3) regulations or other guidance providing for waiver of 
     penalties for failure to deposit amounts in anticipation of 
     the allowance of the credit allowed under this section,
       ``(4) regulations or other guidance for recapturing the 
     benefit of credits determined under this section in cases 
     where there is a subsequent adjustment to the credit 
     determined under subsection (a),
       ``(5) regulations or other guidance to ensure that the 
     wages taken into account under this section conform with the 
     paid sick time required to be provided under the Emergency 
     Paid Sick Leave Act, and
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a).
       ``(g) Application of Section.--This section shall apply 
     only to wages paid with respect to the period beginning on 
     April 1, 2021, and ending on September 30, 2021.
       ``(h) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of applicable employment taxes if the Secretary determines 
     that such failure was due to the anticipation of the credit 
     allowed under this section.
       ``(i) Non-discrimination Requirement.--No credit shall be 
     allowed under this section to any employer for any calendar 
     quarter if such employer, with respect to the availability of 
     the provision of qualified sick leave wages to which this 
     section otherwise applies for such calendar quarter, 
     discriminates in favor of highly compensated employees 
     (within the meaning of section 414(q)), full-time employees, 
     or employees on the basis of employment tenure with such 
     employer.

     ``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.

       ``(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 100 percent of 
     the qualified family leave wages paid by such employer with 
     respect to such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     family leave wages taken into account under subsection (a) 
     with respect to any individual shall not exceed--
       ``(A) for any day (or portion thereof) for which the 
     individual is paid qualified family leave wages, $200, and
       ``(B) in the aggregate with respect to all calendar 
     quarters, $12,000.
       ``(2) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter (reduced by any credits allowed under 
     section 3131) on the wages paid with respect to the 
     employment of all employees of the employer.
       ``(3) Refundability of excess credit.--
       ``(A) Credit is refundable.--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).
       ``(B) Advancing credit.--In anticipation of the credit, 
     including the refundable portion under subparagraph (A), the 
     credit shall be advanced, according to forms and instructions 
     provided by the Secretary, up to an amount calculated under 
     subsection (a), subject to the limits under paragraph (1) and 
     (2), all calculated through the end of the most recent 
     payroll period in the quarter.
       ``(c) Qualified Family Leave Wages.--
       ``(1) In general.--For purposes of this section, the term 
     `qualified family leave wages' means wages paid by an 
     employer which would be required to be paid by reason of the 
     Emergency Family and Medical Leave Expansion Act (including 
     the amendments made by such Act) as if such Act (and 
     amendments made by such Act) applied after March 31, 2021.
       ``(2) Rules of application.--
       ``(A) In general.--For purposes of determining whether 
     wages are qualified family leave wages under paragraph (1)--
       ``(i) section 110(a)(2)(A) of the Family and Medical Leave 
     Act of 1993 shall be applied by inserting `or any reason for 
     leave described in section 5102(a) of the Families First 
     Coronavirus Response Act, or the employee is seeking or 
     awaiting the results of a diagnostic test for, or a medical 
     diagnosis of, COVID-19 and such employee has been exposed to 
     COVID-19 or the employee's employer has requested such test 
     or diagnosis, or the employee is obtaining immunization 
     related to COVID-19 or recovering from any injury, 
     disability, illness, or condition related to such 
     immunization' after `public health emergency', and
       ``(ii) section 110(b) of such Act shall be applied--

       ``(I) without regard to paragraph (1) thereof,
       ``(II) by striking `after taking leave after such section 
     for 10 days' in paragraph (2)(A) thereof, and
       ``(III) by substituting `$12,000' for `$10,000' in 
     paragraph (2)(B)(ii) thereof.

       ``(B) Leave must meet requirements.--For purposes of 
     determining whether wages would be required to be paid under 
     paragraph (1), if an employer fails to comply with any 
     requirement of the Family and Medical Leave Act of 1993 or 
     the Emergency Family and Medical Leave Expansion Act 
     (determined without regard to any time limitation under 
     section 102(a)(1)(F) of the Family and Medical Leave Act of 
     1994) with respect to any leave provided for a qualifying 
     need related to a public health emergency (as defined in 
     section 110 of such Act, applied as described in subparagraph 
     (A)(i)), amounts paid by such employer with respect to such 
     leave shall not be taken into account as qualified family 
     leave wages. For purposes of the preceding sentence, an 
     employer which takes an action described in section 105 of 
     the Family and Medical Leave Act of 1993 shall be treated as 
     failing to meet a requirement of such Act.
       ``(d) Allowance of Credit for Certain Health Plan 
     Expenses.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the 
     employer's qualified health plan expenses as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed.
       ``(2) Qualified health plan expenses.--For purposes of this 
     subsection, the term `qualified health plan expenses' means 
     amounts paid or incurred by the employer to provide and 
     maintain a group health plan (as defined in section 
     5000(b)(1)), but only to the extent that such amounts are 
     excluded from the gross income of employees by reason of 
     section 106(a).
       ``(3) Allocation rules.--For purposes of this section, 
     qualified health plan expenses shall be allocated to 
     qualified family leave wages 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 covered employees and pro 
     rata on the basis of periods of coverage (relative to the 
     time periods of leave to which such wages relate).
       ``(e) Definitions and Special Rules.--
       ``(1) Applicable employment taxes.--For purposes of this 
     section, the term `applicable employment taxes' means the 
     following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Wages.--For purposes of this section, the term 
     `wages' means wages (as defined in section 3121(a), 
     determined without regard to paragraphs (1) through (22) of 
     section 3121(b)) and compensation (as defined in section 
     3231(e), determined without regard to the sentence in 
     paragraph (1) thereof which begins `Such term does not 
     include remuneration').
       ``(3) Denial of double benefit.--For purposes of chapter 1, 
     the gross income of the employer, for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which a credit is allowed under this section, shall be 
     increased by the amount of such credit. Any wages taken into 
     account in determining the credit allowed under this section 
     shall not be taken into account for purposes of determining 
     the credit allowed under sections 45A, 45P, 45S, 51, 3131, 
     and 3134. In the case of any credit allowed under section 
     2301 of the CARES Act or

[[Page H825]]

     section 41 with respect to wages taken into account under 
     this section, the credit allowed under this section shall be 
     reduced by the portion of the credit allowed under such 
     section 2301 or section 41 which is attributable to such 
     wages.
       ``(4) Election to not take certain wages into account.--
     This section shall not apply to so much of the qualified 
     family leave wages paid by an eligible employer as such 
     employer elects (at such time and in such manner as the 
     Secretary may prescribe) to not take into account for 
     purposes of this section.
       ``(5) Certain governmental employers.--No credit shall be 
     allowed under this section to the Government of the United 
     States or to any agency or instrumentality thereof. The 
     preceding sentence shall not apply to any organization 
     described in section 501(c)(1) and exempt from tax under 
     section 501(a).
       ``(6) Extension of limitation on assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(f) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       ``(1) regulations or other guidance to prevent the 
     avoidance of the purposes of the limitations under this 
     section,
       ``(2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section,
       ``(3) regulations or other guidance providing for waiver of 
     penalties for failure to deposit amounts in anticipation of 
     the allowance of the credit allowed under this section,
       ``(4) regulations or other guidance for recapturing the 
     benefit of credits determined under this section in cases 
     where there is a subsequent adjustment to the credit 
     determined under subsection (a),
       ``(5) regulations or other guidance to ensure that the 
     wages taken into account under this section conform with the 
     paid leave required to be provided under the Emergency Family 
     and Medical Leave Expansion Act (including the amendments 
     made by such Act), and
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a).
       ``(g) Application of Section.--This section shall apply 
     only to wages paid with respect to the period beginning on 
     April 1, 2021, and ending on September 30, 2021.
       ``(h) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of applicable employment taxes if the Secretary determines 
     that such failure was due to the anticipation of the credit 
     allowed under this section.
       ``(i) Non-discrimination Requirement.--No credit shall be 
     allowed under this section to any employer for any calendar 
     quarter if such employer, with respect to the availability of 
     the provision of qualified family leave wages to which this 
     section otherwise applies for such calendar quarter, 
     discriminates in favor of highly compensated employees 
     (within the meaning of section 414(q)), full-time employees, 
     or employees on the basis of employment tenure with such 
     employer.

     ``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

       ``(a) In General.--The credit allowed by section 3131 and 
     the credit allowed by section 3132 shall each be increased by 
     the amount of the taxes imposed by subsections (a) and (b) of 
     section 3111 and section 3221(a) on qualified sick leave 
     wages, or qualified family leave wages, for which credit is 
     allowed under such section 3131 or 3132 (respectively).
       ``(b) Denial of Double Benefit.--For denial of double 
     benefit with respect to the credit increase under subsection 
     (a), see sections 3131(e)(3) and 3132(e)(3).''.
       (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, 
     United States Code, is amended by inserting ``3131, 3132,'' 
     before ``6428''.
       (c) Clerical Amendment.--The table of subchapters for 
     chapter 21 of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new item:

                       ``subchapter d--credits''.

       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts paid with respect to calendar quarters 
     beginning after March 31, 2021.

     SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED 
                   INDIVIDUALS.

       (a) In General.--In the case of an eligible self-employed 
     individual, there shall be allowed as a credit against the 
     tax imposed by chapter 1 of the Internal Revenue Code of 1986 
     for any taxable year an amount equal to the qualified sick 
     leave equivalent amount with respect to the individual.
       (b) Eligible Self-employed Individual.--For purposes of 
     this section--
       (1) In general.--The term ``eligible self-employed 
     individual'' means an individual who--
       (A) regularly carries on any trade or business within the 
     meaning of section 1402 of the Internal Revenue Code of 1986, 
     and
       (B) would be entitled to receive paid leave during the 
     taxable year pursuant to the Emergency Paid Sick Leave Act 
     if--
       (i) the individual were an employee of an employer (other 
     than himself or herself), and
       (ii) such Act applied after March 31, 2021.
       (2) Rules of application.--For purposes of paragraph 
     (1)(B), in determining whether an individual would be 
     entitled to receive paid leave under the Emergency Paid Sick 
     Leave Act, such Act shall be applied--
       (A) by inserting ``, the employee is seeking or awaiting 
     the results of a diagnostic test for, or a medical diagnosis 
     of, COVID-19 and such employee has been exposed to COVID-19 
     or is unable to work pending the results of such test or 
     diagnosis, or the employee is obtaining immunization related 
     to COVID-19 or recovering from any injury, disability, 
     illness, or condition related to such immunization'' after 
     ``medical diagnosis'' in section 5102(a)(3) of such Act, and
       (B) by applying section 5102(b)(1) of such Act separately 
     with respect to each taxable year.
       (c) Qualified Sick Leave Equivalent Amount.--For purposes 
     of this section--
       (1) In general.--The term ``qualified sick leave equivalent 
     amount'' means, with respect to any eligible self-employed 
     individual, an amount equal to--
       (A) the number of days during the taxable year (but not 
     more than 10) that the individual is unable to perform 
     services in any trade or business referred to in section 1402 
     of the Internal Revenue Code of 1986 for a reason with 
     respect to which such individual would be entitled to receive 
     sick leave as described in subsection (b), multiplied by
       (B) the lesser of--
       (i) $200 ($511 in the case of any day of paid sick time 
     described in paragraph (1), (2), or (3) of section 5102(a) of 
     the Emergency Paid Sick Leave Act, applied with the 
     modification described in subsection (b)(2)(A)) of this 
     section, or
       (ii) 67 percent (100 percent in the case of any day of paid 
     sick time described in paragraph (1), (2), or (3) of section 
     5102(a) of the Emergency Paid Sick Leave Act) of the average 
     daily self-employment income of the individual for the 
     taxable year.
       (2) Average daily self-employment income.--For purposes of 
     this subsection, the term ``average daily self-employment 
     income'' means an amount equal to--
       (A) the net earnings from self-employment of the individual 
     for the taxable year, divided by
       (B) 260.
       (3) Election to use prior year net earnings from self-
     employment income.--In the case of an individual who elects 
     (at such time and in such manner as the Secretary may 
     provide) the application of this paragraph, paragraph (2)(A) 
     shall be applied by substituting ``the prior taxable year'' 
     for ``the taxable year''.
       (4) Election to not take days into account.--Any day shall 
     not be taken into account under paragraph (1)(A) if the 
     eligible self-employed individual elects (at such time and in 
     such manner as the Secretary may prescribe) to not take such 
     day into account for purposes of such paragraph.
       (d) Credit Refundable.--
       (1) In general.--The credit determined under this section 
     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.
       (2) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any refund due from the credit 
     determined under this section shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       (e) Special Rules.--
       (1) Documentation.--No credit shall be allowed under this 
     section unless the individual maintains such documentation as 
     the Secretary may prescribe to establish such individual as 
     an eligible self-employed individual.
       (2) Denial of double benefit.--In the case of an individual 
     who receives wages (as defined in section 3121(a) of the 
     Internal Revenue Code of 1986) or compensation (as defined in 
     section 3231(e) of such Code) paid by an employer which are 
     required to be paid by reason of the Emergency Paid Sick 
     Leave Act, the qualified sick leave equivalent amount 
     otherwise determined under subsection (c) of this section 
     shall be reduced (but not below zero) to the extent that the 
     sum of the amount described in such subsection and in section 
     3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case of 
     any day any portion of which is paid sick time described in 
     paragraph (1), (2), or (3) of section 5102(a) of the 
     Emergency Paid Sick Leave Act).
       (f) Application of Section.--Only days occurring during the 
     period beginning on April 1, 2021, and ending on September 
     30, 2021, may be taken into account under subsection 
     (c)(1)(A).
       (g) Application of Credit in Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary shall pay to each possession of the United 
     States which has a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of the provisions of this section. Such amounts 
     shall be determined by the Secretary based on information 
     provided by the government of the respective possession.
       (2) Payments to other possessions.--The Secretary shall pay 
     to each possession of the United States which does not have a 
     mirror code tax system amounts estimated by the Secretary as 
     being equal to the aggregate benefits (if any) that would 
     have been provided to residents of such possession by reason 
     of the provisions of this section if a mirror code tax system 
     had been in effect in such possession. The preceding sentence 
     shall not apply unless the respective possession has a plan, 
     which has been approved by the Secretary, under which such 
     possession will promptly distribute such payments to its 
     residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.

[[Page H826]]

       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       (1) regulations or other guidance to effectuate the 
     purposes of this section, and
       (2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section.

     SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 
                   INDIVIDUALS.

       (a) In General.--In the case of an eligible self-employed 
     individual, there shall be allowed as a credit against the 
     tax imposed by chapter 1 of the Internal Revenue Code of 1986 
     for any taxable year an amount equal to 100 percent of the 
     qualified family leave equivalent amount with respect to the 
     individual.
       (b) Eligible Self-employed Individual.--For purposes of 
     this section--
       (1) In general.--The term ``eligible self-employed 
     individual'' means an individual who--
       (A) regularly carries on any trade or business within the 
     meaning of section 1402 of the Internal Revenue Code of 1986, 
     and
       (B) would be entitled to receive paid leave during the 
     taxable year pursuant to the Emergency Family and Medical 
     Leave Expansion Act if--
       (i) the individual were an employee of an employer (other 
     than himself or herself),
       (ii) section 102(a)(1)(F) of the Family and Medical Leave 
     Act of 1993 applied after March 31, 2021.
       (2) Rules of application.--For purposes of paragraph 
     (1)(B), in determining whether an individual would be 
     entitled to receive paid leave under the Emergency Family and 
     Medical Leave Act--
       (A) section 110(a)(2)(A) of the Family and Medical Leave 
     Act of 1993 shall be applied by inserting ``or any reason for 
     leave described in section 5102(a) of the Families First 
     Coronavirus Response Act, or the employee is seeking or 
     awaiting the results of a diagnostic test for, or a medical 
     diagnosis of, COVID-19 and such employee has been exposed to 
     COVID-19 or is unable to work pending the results of such 
     test or diagnosis, or the employee is obtaining immunization 
     related to COVID-19 or recovering from any injury, 
     disability, illness, or condition related to such 
     immunization'' after ``public health emergency'', and
       (B) section 110(b) of such Act shall be applied--
       (i) without regard to paragraph (1) thereof, and
       (ii) by striking ``after taking leave after such section 
     for 10 days'' in paragraph (2)(A) thereof.
       (c) Qualified Family Leave Equivalent Amount.--For purposes 
     of this section--
       (1) In general.--The term ``qualified family leave 
     equivalent amount'' means, with respect to any eligible self-
     employed individual, an amount equal to the product of--
       (A) the number of days (not to exceed 60) during the 
     taxable year that the individual is unable to perform 
     services in any trade or business referred to in section 1402 
     of the Internal Revenue Code of 1986 for a reason with 
     respect to which such individual would be entitled to receive 
     paid leave as described in subsection (b) of this section, 
     multiplied by
       (B) the lesser of--
       (i) 67 percent of the average daily self-employment income 
     of the individual for the taxable year, or
       (ii) $200.
       (2) Average daily self-employment income.--For purposes of 
     this subsection, the term ``average daily self-employment 
     income'' means an amount equal to--
       (A) the net earnings from self-employment income of the 
     individual for the taxable year, divided by
       (B) 260.
       (3) Election to use prior year net earnings from self-
     employment income.--In the case of an individual who elects 
     (at such time and in such manner as the Secretary may 
     provide) the application of this paragraph, paragraph (2)(A) 
     shall be applied by substituting ``the prior taxable year'' 
     for ``the taxable year''.
       (4) Coordination with credit for sick leave.--Any day taken 
     into account in determining the qualified sick leave 
     equivalent amount with respect to any eligible-self employed 
     individual under section 9642 shall not be take into account 
     in determining the qualified family leave equivalent amount 
     with respect to such individual under this section.
       (d) Credit Refundable.--
       (1) In general.--The credit determined under this section 
     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.
       (2) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any refund due from the credit 
     determined under this section shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       (e) Special Rules.--
       (1) Documentation.--No credit shall be allowed under this 
     section unless the individual maintains such documentation as 
     the Secretary may prescribe to establish such individual as 
     an eligible self-employed individual.
       (2) Denial of double benefit.--In the case of an individual 
     who receives wages (as defined in section 3121(a) of the 
     Internal Revenue Code of 1986) or compensation (as defined in 
     section 3231(e) of such Code) paid by an employer which are 
     required to be paid by reason of the Emergency Family and 
     Medical Leave Expansion Act, the qualified family leave 
     equivalent amount otherwise described in subsection (c) of 
     this section shall be reduced (but not below zero) to the 
     extent that the sum of the amount described in such 
     subsection and in section 3132(b)(1) of such Code exceeds 
     $12,000.
       (3) References to emergency family and medical leave 
     expansion act.--Any reference in this section to the 
     Emergency Family and Medical Leave Expansion Act shall be 
     treated as including a reference to the amendments made by 
     such Act.
       (f) Application of Section.--Only days occurring during the 
     period beginning on April 1, 2021 and ending on September 30, 
     2021, may be taken into account under subsection (c)(1)(A).
       (g) Application of Credit in Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary shall pay to each possession of the United 
     States which has a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of the provisions of this section. Such amounts 
     shall be determined by the Secretary based on information 
     provided by the government of the respective possession.
       (2) Payments to other possessions.--The Secretary shall pay 
     to each possession of the United States which does not have a 
     mirror code tax system amounts estimated by the Secretary as 
     being equal to the aggregate benefits (if any) that would 
     have been provided to residents of such possession by reason 
     of the provisions of this section if a mirror code tax system 
     had been in effect in such possession. The preceding sentence 
     shall not apply unless the respective possession has a plan, 
     which has been approved by the Secretary, under which such 
     possession will promptly distribute such payments to its 
     residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       (1) regulations or other guidance to prevent the avoidance 
     of the purposes of this section, and
       (2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section.

                   PART 6--EMPLOYEE RETENTION CREDIT

     SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

       (a) In General.--Subchapter D of chapter 21 of subtitle C 
     of the Internal Revenue Code of 1986, as added by section 
     9641, is amended by adding at the end the following:

     ``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT 
                   TO CLOSURE DUE TO COVID-19.

       ``(a) In General.--In the case of an eligible employer, 
     there shall be allowed as a credit against applicable 
     employment taxes for each calendar quarter an amount equal to 
     70 percent of the qualified wages with respect to each 
     employee of such employer for such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     wages with respect to any employee which may be taken into 
     account under subsection (a) by the eligible employer for any 
     calendar quarter shall not exceed $10,000.
       ``(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 sections 3131 and 3132) 
     on the wages paid with respect to the employment of all the 
     employees of the eligible employer for such calendar quarter.
       ``(3) Refundability of excess credit.--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).
       ``(c) Definitions.--For purposes of this section--
       ``(1) Applicable employment taxes.--The term `applicable 
     employment taxes' means the following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Eligible employer.--
       ``(A) In general.--The term `eligible employer' means any 
     employer--
       ``(i) which was carrying on a trade or business during the 
     calendar quarter for which the credit is determined under 
     subsection (a), and
       ``(ii) with respect to any calendar quarter, for which--

       ``(I) the operation of the trade or business described in 
     clause (i) is fully or partially suspended during the 
     calendar quarter due to orders from an appropriate 
     governmental authority limiting commerce, travel, or group 
     meetings (for commercial, social, religious, or other 
     purposes) due to the coronavirus disease 2019 (COVID-19), or
       ``(II) the gross receipts (within the meaning of section 
     448(c)) of such employer for such calendar quarter are less 
     than 80 percent of the gross receipts of such employer for 
     the same calendar quarter in calendar year 2019.

[[Page H827]]

     With respect to any employer for any calendar quarter, if 
     such employer was not in existence as of the beginning of the 
     same calendar quarter in calendar year 2019, clause (ii)(II) 
     shall be applied by substituting `2020' for `2019'.
       ``(B) Election to use alternative quarter.--At the election 
     of the employer--
       ``(i) subparagraph (A)(ii)(II) shall be applied--

       ``(I) by substituting `for the immediately preceding 
     calendar quarter' for `for such calendar quarter', and
       ``(II) by substituting `the corresponding calendar quarter 
     in calendar year 2019' for `the same calendar quarter in 
     calendar year 2019', and

       ``(ii) the last sentence of subparagraph (A) shall be 
     applied by substituting `the corresponding calendar quarter 
     in calendar year 2019' for `the same calendar quarter in 
     calendar year 2019'.
     An election under this subparagraph shall be made at such 
     time and in such manner as the Secretary shall prescribe.
       ``(C) Tax-exempt organizations.--In the case of an 
     organization which is described in section 501(c) and exempt 
     from tax under section 501(a)--
       ``(i) clauses (i) and (ii)(I) of subparagraph (A) shall 
     apply to all operations of such organization, and
       ``(ii) any reference in this section to gross receipts 
     shall be treated as a reference to gross receipts within the 
     meaning of section 6033.
       ``(3) Qualified wages.--
       ``(A) In general.--The term `qualified wages' means--
       ``(i) in the case of an eligible employer for which the 
     average number of full-time employees (within the meaning of 
     section 4980H) employed by such eligible employer during 2019 
     was greater than 500, wages paid by such eligible employer 
     with respect to which an employee is not providing services 
     due to circumstances described in subclause (I) or (II) of 
     paragraph (2)(A)(ii), or
       ``(ii) in the case of an eligible employer for which the 
     average number of full-time employees (within the meaning of 
     section 4980H) employed by such eligible employer during 2019 
     was not greater than 500--

       ``(I) with respect to an eligible employer described in 
     subclause (I) of paragraph (2)(A)(ii), wages paid by such 
     eligible employer with respect to an employee during any 
     period described in such clause, or
       ``(II) with respect to an eligible employer described in 
     subclause (II) of such paragraph, wages paid by such eligible 
     employer with respect to an employee during such quarter.

       ``(B) Exception.--The term `qualified wages' shall not 
     include any wages taken into account under sections 41, 45A, 
     45P, 45S, 51, 1396, 3131, and 3132.
       ``(4) Wages.--
       ``(A) In general.--The term `wages' means wages (as defined 
     in section 3121(a)) and compensation (as defined in section 
     3231(e)). For purposes of the preceding sentence, in the case 
     of any organization or entity described in subsection (f)(2), 
     wages as defined in section 3121(a) shall be determined 
     without regard to paragraphs (5), (6), (7), (10), and (13) of 
     section 3121(b) (except with respect to services performed in 
     a penal institution by an inmate thereof).
       ``(B) Allowance for certain health plan expenses.--
       ``(i) In general.--Such term shall include amounts paid by 
     the eligible employer to provide and maintain a group health 
     plan (as defined in section 5000(b)(1)), but only to the 
     extent that such amounts are excluded from the gross income 
     of employees by reason of section 106(a).
       ``(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.
       ``(5) Other terms.--Any term used in this section which is 
     also used in this chapter or chapter 22 shall have the same 
     meaning as when used in such chapter.
       ``(d) Aggregation Rule.--All persons treated as a single 
     employer under subsection (a) or (b) of section 52, or 
     subsection (m) or (o) of section 414, shall be treated as one 
     employer for purposes of this section.
       ``(e) Certain Rules to Apply.--For purposes of this 
     section, rules similar to the rules of sections 51(i)(1) and 
     280C(a) shall apply.
       ``(f) Certain Governmental Employers.--
       ``(1) In general.--This credit 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.
       ``(2) Exception.--Paragraph (1) shall not apply to--
       ``(A) any organization described in section 501(c)(1) and 
     exempt from tax under section 501(a), or
       ``(B) any entity described in paragraph (1) if--
       ``(i) such entity is a college or university, or
       ``(ii) the principal purpose or function of such entity is 
     providing medical or hospital care.
     In the case of any entity described in subparagraph (B), such 
     entity shall be treated as satisfying the requirements of 
     subsection (c)(2)(A)(i).
       ``(g) Election to Not Take Certain Wages Into Account.--
       ``(1) In general.--This section shall not apply to so much 
     of the qualified wages paid by an eligible employer as such 
     employer elects (at such time and in such manner as the 
     Secretary may prescribe) to not take into account for 
     purposes of this section.
       ``(2) Application where certain loans not forgiven.--The 
     Secretary shall issue guidance providing that payroll costs 
     paid during the covered period shall not fail to be treated 
     as qualified wages under this section by reason of paragraph 
     (1) to the extent that--
       ``(A) a covered loan of the taxpayer under section 7(a)(37) 
     of the Small Business Act is not forgiven by reason of a 
     decision under section 7(a)(37)(J) of such Act, or
       ``(B) a covered loan of the taxpayer under section 7A of 
     the Small Business Act is not forgiven by reason of a 
     decision under section 7A(g) of such Act.
       ``(h) Third Party Payors.--Any credit allowed under this 
     section shall be treated as a credit described in section 
     3511(d)(2).
       ``(i) Advance Payments.--
       ``(1) In general.--Except as provided in paragraph (2), no 
     advance payment of the credit under subsection (a) shall be 
     allowed.
       ``(2) Advance payments to small employers.--
       ``(A) In general.--Under rules provided by the Secretary, 
     an eligible employer for which the average number of full-
     time employees (within the meaning of section 4980H) employed 
     by such eligible employer during 2019 was not greater than 
     500 may elect for any calendar quarter to receive an advance 
     payment of the credit under subsection (a) for such quarter 
     in an amount not to exceed 70 percent of the average 
     quarterly wages paid by the employer in calendar year 2019.
       ``(B) Special rule for seasonal employers.--In the case of 
     any employer who employs seasonal workers (as defined in 
     section 45R(d)(5)(B)), the employer may elect to substitute 
     `the wages for the calendar quarter in 2019 which corresponds 
     to the calendar quarter to which the election relates' for 
     `the average quarterly wages paid by the employer in calendar 
     year 2019'.
       ``(C) Special rule for employers not in existence in 
     2019.--In the case of any employer that was not in existence 
     in 2019, subparagraphs (A) and (B) shall each be applied by 
     substituting `2020' for `2019' each place it appears.
       ``(3) Reconciliation of credit with advance payments.--
       ``(A) In general.--The amount of credit which would (but 
     for this subsection) be allowed under this section shall be 
     reduced (but not below zero) by the aggregate payment allowed 
     to the taxpayer under paragraph (2). 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).
       ``(B) Excess advance payments.--If the advance payments to 
     a taxpayer under paragraph (2) for a calendar quarter exceed 
     the credit allowed by this section (determined without regard 
     to subparagraph (A)), the tax imposed under section 3111(b) 
     or so much of the tax imposed under section 3221(a) as is 
     attributable to the rate in effect under section 3111(b) 
     (whichever is applicable) for the calendar quarter shall be 
     increased by the amount of such excess.
       ``(j) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 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 this section.
       ``(k) Extension of Limitation on Assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(1) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(2) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(l) Regulations and Guidance.--The Secretary shall issue 
     such forms, instructions, regulations, and guidance as are 
     necessary--
       ``(1) to allow the advance payment of the credit under 
     subsection (a) as provided in subsection (i)(2), subject to 
     the limitations provided in this section, based on such 
     information as the Secretary shall require,
       ``(2) 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), including 
     regulations or guidance allowing such payors to submit 
     documentation necessary to substantiate the eligible employer 
     status of employers that use such payors, and
       ``(3) to prevent the avoidance of the purposes of the 
     limitations under this section, including through the 
     leaseback of employees.
     Any forms, instructions, regulations, or guidance described 
     in paragraph (2) shall require the customer to be responsible 
     for the accounting of the credit and for any liability for 
     improperly claimed credits and shall require the certified 
     professional employer organization or other third party payor 
     to accurately report such tax credits based on the 
     information provided by the customer.
       ``(m) Application.--This section shall only apply to wages 
     paid after June 30, 2021, and before January 1, 2022.''.
       (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, 
     United States Code, is amended by inserting ``3134,'' before 
     ``6428''.
       (c) Clerical Amendment.--The table of sections for 
     subchapter D of chapter 21 of subtitle C of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following:

``Sec. 3134. Employee retention credit for employers subject to closure 
              due to COVID-19.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to calendar quarters beginning after June 30, 
     2021.

[[Page H828]]

  


                       PART 7--PREMIUM TAX CREDIT

     SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM 
                   ASSISTANCE FOR CONSUMERS.

       (a) In General.--Section 36B(b)(3)(A) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new clause:
       ``(iii) Temporary percentages for 2021 and 2022.--In the 
     case of a taxable year beginning in 2021 or 2022--

       ``(I) clause (ii) shall not apply for purposes of adjusting 
     premium percentages under this subparagraph, and
       ``(II) the following table shall be applied in lieu of the 
     table contained in clause (i):


------------------------------------------------------------------------
  ``In the case of household  income
 (expressed as  a percent of poverty     The initial        The final
  line)  within the following income       premium           premium
                tier:                  percentage is--   percentage is--
------------------------------------------------------------------------
Up to 150.0 percent..................              0.0              0.0
150.0 percent up to 200.0 percent....              0.0              2.0
200.0 percent up to 250.0 percent....              2.0              4.0
250.0 percent up to 300.0 percent....              4.0              6.0
300.0 percent up to 400.0 percent....              6.0              8.5
400.0 percent and higher.............              8.5           8.5''.
------------------------------------------------------------------------

       (b) Conforming Amendment.--Section 36B(c)(1) of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new subparagraph:
       ``(E) Temporary rule for 2021 and 2022.--In the case of a 
     taxable year beginning in 2021 or 2022, subparagraph (A) 
     shall be applied without regard to `but does not exceed 400 
     percent'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON 
                   RECONCILIATION OF TAX CREDITS FOR COVERAGE 
                   UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE 
                   PAYMENTS OF SUCH CREDIT.

       (a) In General.--Section 36B(f)(2)(B) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new clause:
       ``(iii) Temporary modification of limitation on increase.--
     In the case of any taxable year beginning in 2020, for any 
     taxpayer who files for such taxable year an income tax return 
     reconciling any advance payment of the credit under this 
     section, the Secretary shall treat subparagraph (A) as not 
     applying.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.

     SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF 
                   INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION 
                   DURING 2021.

       (a) In General.--Section 36B of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (g) as 
     subsection (h) and by inserting after subsection (f) the 
     following new subsection:
       ``(g) Special Rule for Individuals Who Receive Unemployment 
     Compensation During 2021.--
       ``(1) In general.--For purposes of this section, in the 
     case of a taxpayer who has received, or has been approved to 
     receive, unemployment compensation for any week beginning 
     during 2021, for the taxable year in which such week begins--
       ``(A) such taxpayer shall be treated as an applicable 
     taxpayer, and
       ``(B) there shall not be taken into account any household 
     income of the taxpayer in excess of 133 percent of the 
     poverty line for a family of the size involved.
       ``(2) Unemployment compensation.--For purposes of this 
     subsection, the term `unemployment compensation' has the 
     meaning given such term in section 85(b).
       ``(3) Evidence of unemployment compensation.--For purposes 
     of this subsection, a taxpayer shall not be treated as having 
     received (or been approved to receive) unemployment 
     compensation for any week unless such taxpayer provides self-
     attestation of, and such documentation as the Secretary shall 
     prescribe which demonstrates, such receipt or approval.
       ``(4) Clarification of rules remaining applicable.--
       ``(A) Joint return requirement.--Paragraph (1)(A) shall not 
     affect the application of subsection (c)(1)(C).
       ``(B) Household income and affordabillity.--Paragraph 
     (1)(B) shall not apply to any determination of household 
     income for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) 
     of subsection (c)''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

                    PART 8--MISCELLANEOUS PROVISIONS

     SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON 
                   WORLDWIDE BASIS.

       (a) In General.--Section 864 of the Internal Revenue Code 
     of 1986 is amended by striking subsection (f).
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.

       For purposes of the Internal Revenue Code of 1986--
       (1) amounts received from the Administrator of the Small 
     Business Administration in the form of a Targeted EIDL 
     Advance shall not be included in the gross income of the 
     person that receives such amounts,
       (2) no deduction shall be denied, no tax attribute shall be 
     reduced, and no basis increase shall be denied, by reason of 
     the exclusion from gross income provided by paragraph (1), 
     and
       (3) in the case of a partnership or S corporation that 
     receives such amounts--
       (A) any amount excluded from income by reason of paragraph 
     (1) shall be treated as tax exempt income for purposes of 
     sections 705 and 1366 of the Internal Revenue Code of 1986, 
     and
       (B) the Secretary of the Treasury (or the Secretary's 
     delegate) shall prescribe rules for determining a partner's 
     distributive share of any amount described in subparagraph 
     (A) for purposes of section 705 of the Internal Revenue Code 
     of 1986.

     SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.

       For purposes of the Internal Revenue Code of 1986--
       (1) amounts received from the Administrator of the Small 
     Business Administration in the form of a Restaurant 
     Revitalization Grant shall not be included in the gross 
     income of the person that receives such amounts,
       (2) no deduction shall be denied, no tax attribute shall be 
     reduced, and no basis increase shall be denied, by reason of 
     the exclusion from gross income provided by paragraph (1), 
     and
       (3) in the case of a partnership or S corporation that 
     receives such amounts--
       (A) except as otherwise provided by the Secretary of the 
     Treasury (or the Secretary's delegate), any amount excluded 
     from income by reason of paragraph (1) shall be treated as 
     tax exempt income for purposes of sections 705 and 1366 of 
     the Internal Revenue Code of 1986, and
       (B) the Secretary of the Treasury (or the Secretary's 
     delegate) shall prescribe rules for determining a partner's 
     distributive share of any amount described in subparagraph 
     (A) for purposes of section 705 of the Internal Revenue Code 
     of 1986.

     SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD 
                   PARTY NETWORK TRANSACTIONS.

       (a) In General.--Section 6050W(e) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(e) De Minimis Exception for Third Party Settlement 
     Organizations.--A third party settlement organization shall 
     not be required to report any information under subsection 
     (a) with respect to third party network transactions of any 
     participating payee if the amount which would otherwise be 
     reported under subsection (a)(2) with respect to such 
     transactions does not exceed $600.''.
       (b) Clarification That Reporting Is Not Required on 
     Transactions Which Are Not for Goods or Services.--Section 
     6050W(c)(3) of such Code is amended by inserting ``described 
     in subsection (d)(3)(A)(iii)'' after ``any transaction''.
       (c) Effective Date.--
       (1) In general.--The amendment made by subsection (a) shall 
     apply to returns for calendar years beginning after December 
     31, 2021.
       (2) Clarification.--The amendment made by subsection (b) 
     shall apply to transactions after the date of the enactment 
     of this Act.

                          Subtitle H--Pensions

     SEC. 9700. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER 
                   PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL 
                   AND DECLINING STATUS.

       (a) In General.--Notwithstanding the actuarial 
     certification under section 305(b)(3) of the Employee 
     Retirement Income Security Act of 1974 and section 432(b)(3) 
     of the Internal Revenue Code of 1986, if a plan sponsor of a 
     multiemployer plan elects the application of this section, 
     then, for purposes of section 305 of such Act and section 432 
     of such Code--
       (1) the status of the plan for its first plan year 
     beginning during the period beginning on

[[Page H829]]

     March 1, 2020, and ending on February 28, 2021, or the next 
     succeeding plan year (as designated by the plan sponsor in 
     such election), shall be the same as the status of such plan 
     under such sections for the plan year preceding such 
     designated plan year, and
       (2) in the case of a plan which was in endangered or 
     critical status for the plan year preceding the designated 
     plan year described in paragraph (1), the plan shall not be 
     required to update its plan or schedules under section 
     305(c)(6) of such Act and section 432(c)(6) of such Code, or 
     section 305(e)(3)(B) of such Act and section 432(e)(3)(B) of 
     such Code, whichever is applicable, until the plan year 
     following the designated plan year described in paragraph 
     (1).
       (b) Exception for Plans Becoming Critical During 
     Election.--If--
       (1) an election was made under subsection (a) with respect 
     to a multiemployer plan, and
       (2) such plan has, without regard to such election, been 
     certified by the plan actuary under section 305(b)(3) of the 
     Employee Retirement Income Security Act of 1974 and section 
     432(b)(3) of the Internal Revenue Code of 1986 to be in 
     critical status for the designated plan year described in 
     subsection (a)(1), then such plan shall be treated as a plan 
     in critical status for such plan year for purposes of 
     applying section 4971(g)(1)(A) of such Code, section 
     302(b)(3) of such Act (without regard to the second sentence 
     thereof), and section 412(b)(3) of such Code (without regard 
     to the second sentence thereof).
       (c) Election and Notice.--
       (1) Election.--An election under subsection (a)--
       (A) shall be made at such time and in such manner as the 
     Secretary of the Treasury or the Secretary's delegate may 
     prescribe and, once made, may be revoked only with the 
     consent of the Secretary, and
       (B) if made--
       (i) before the date the annual certification is submitted 
     to the Secretary or the Secretary's delegate under section 
     305(b)(3) of such Act and section 432(b)(3) of such Code, 
     shall be included with such annual certification, and
       (ii) after such date, shall be submitted to the Secretary 
     or the Secretary's delegate not later than 30 days after the 
     date of the election.
       (2) Notice to participants.--
       (A) In general.--Notwithstanding section 305(b)(3)(D) of 
     the Employee Retirement Income Security Act of 1974 and 
     section 432(b)(3)(D) of the Internal Revenue Code of 1986, 
     if, by reason of an election made under subsection (a), the 
     plan is in neither endangered nor critical status--
       (i) the plan sponsor of a multiemployer plan shall not be 
     required to provide notice under such sections, and
       (ii) the plan sponsor shall provide to the participants and 
     beneficiaries, the bargaining parties, the Pension Benefit 
     Guaranty Corporation, and the Secretary of Labor a notice of 
     the election under subsection (a) and such other information 
     as the Secretary of the Treasury (in consultation with the 
     Secretary of Labor) may require--

       (I) if the election is made before the date the annual 
     certification is submitted to the Secretary or the 
     Secretary's delegate under section 305(b)(3) of such Act and 
     section 432(b)(3) of such Code, not later than 30 days after 
     the date of the certification, and
       (II) if the election is made after such date, not later 
     than 30 days after the date of the election.

       (B) Notice of endangered status.--Notwithstanding section 
     305(b)(3)(D) of such Act and section 432(b)(3)(D) of such 
     Code, if the plan is certified to be in critical status for 
     any plan year but is in endangered status by reason of an 
     election made under subsection (a), the notice provided under 
     such sections shall be the notice which would have been 
     provided if the plan had been certified to be in endangered 
     status.

     SEC. 9701. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND 
                   REHABILITATION PERIODS FOR MULTIEMPLOYER 
                   PENSION PLANS IN CRITICAL AND ENDANGERED STATUS 
                   FOR 2020 OR 2021.

       (a) In General.--If the plan sponsor of a multiemployer 
     plan which is in endangered or critical status for a plan 
     year beginning in 2020 or 2021 (determined after application 
     of section 9701) elects the application of this section, 
     then, for purposes of section 305 of the Employee Retirement 
     Income Security Act of 1974 and section 432 of the Internal 
     Revenue Code of 1986, the plan's funding improvement period 
     or rehabilitation period, whichever is applicable, shall be 
     extended by 5 years.
       (b) Definitions and Special Rules.--For purposes of this 
     section--
       (1) Election.--An election under this section shall be made 
     at such time, and in such manner and form, as (in 
     consultation with the Secretary of Labor) the Secretary of 
     the Treasury or the Secretary's delegate may prescribe.
       (2) Definitions.--Any term which is used in this section 
     which is also used in section 305 of the Employee Retirement 
     Income Security Act of 1974 and section 432 of the Internal 
     Revenue Code of 1986 shall have the same meaning as when used 
     in such sections.
       (c) Effective Date.--This section shall apply to plan years 
     beginning after December 31, 2019.

     SEC. 9702. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.

       (a) Adjustments.--
       (1) Amendment to employee retirement income security act of 
     1974.--Section 304(b)(8) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding 
     at the end the following new subparagraph:
       ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
     respect to which the solvency test under subparagraph (C) is 
     met as of February 29, 2020, may elect to apply this 
     paragraph (without regard to whether such plan previously 
     elected the application of this paragraph)--
       ``(i) by substituting `February 29, 2020' for `August 31, 
     2008' each place it appears in subparagraphs (A)(i), 
     (B)(i)(I), and (B)(i)(II),
       ``(ii) by inserting `and other losses related to the virus 
     SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including 
     experience losses related to reductions in contributions, 
     reductions in employment, and deviations from anticipated 
     retirement rates, as determined by the plan sponsor)' after 
     `net investment losses' in subparagraph (A)(i), and
       ``(iii) by substituting `this subparagraph or subparagraph 
     (A)' for `this subparagraph and subparagraph (A) both' in 
     subparagraph (B)(iii).
     The preceding sentence shall not apply to a plan to which 
     special financial assistance is granted under section 4262. 
     For purposes of the application of this subparagraph, the 
     Secretary of the Treasury shall rely on the plan sponsor's 
     calculations of plan losses unless such calculations are 
     clearly erroneous.''.
       (2) Amendment to internal revenue code of 1986.--Section 
     431(b)(8) of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new subparagraph:
       ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
     respect to which the solvency test under subparagraph (C) is 
     met as of February 29, 2020, may elect to apply this 
     paragraph (without regard to whether such plan previously 
     elected the application of this paragraph)--
       ``(i) by substituting `February 29, 2020' for `August 31, 
     2008' each place it appears in subparagraphs (A)(i), 
     (B)(i)(I), and (B)(i)(II),
       ``(ii) by inserting `and other losses related to the virus 
     SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including 
     experience losses related to reductions in contributions, 
     reductions in employment, and deviations from anticipated 
     retirement rates, as determined by the plan sponsor)' after 
     `net investment losses' in subparagraph (A)(i), and
       ``(iii) by substituting `this subparagraph or subparagraph 
     (A)' for `this subparagraph and subparagraph (A) both' in 
     subparagraph (B)(iii).
     The preceding sentence shall not apply to a plan to which 
     special financial assistance is granted under section 4262 of 
     the Employee Retirement Income Security Act of 1974. For 
     purposes of the application of this subparagraph, the 
     Secretary shall rely on the plan sponsor's calculations of 
     plan losses unless such calculations are clearly 
     erroneous.''.
       (b) Effective Dates.--
       (1) In general.--The amendments made by this section shall 
     take effect as of the first day of the first plan year ending 
     on or after February 29, 2020, except that any election a 
     plan makes pursuant to this section that affects the plan's 
     funding standard account for the first plan year beginning 
     after February 29, 2020, shall be disregarded for purposes of 
     applying the provisions of section 305 of the Employee 
     Retirement Income Security Act of 1974 and section 432 of the 
     Internal Revenue Code of 1986 to such plan year.
       (2) Restrictions on benefit increases.--Notwithstanding 
     paragraph (1), the restrictions on plan amendments increasing 
     benefits in sections 304(b)(8)(D) of such Act and 
     431(b)(8)(D) of such Code, as applied by the amendments made 
     by this section, shall take effect on the date of enactment 
     of this Act.

     SEC. 9703. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR 
                   FINANCIALLY TROUBLED MULTIEMPLOYER PLANS.

       (a) Appropriation.--Section 4005 of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1305) is amended by 
     adding at the end the following:
       ``(i)(1) An eighth fund shall be established for special 
     financial assistance to multiemployer pension plans, as 
     provided under section 4262, and to pay for necessary 
     administrative and operating expenses of the corporation 
     relating to such assistance.
       ``(2) There is appropriated from the general fund such 
     amounts as are necessary for the costs of providing financial 
     assistance under section 4262 and necessary administrative 
     and operating expenses of the corporation. The eighth fund 
     established under this subsection shall be credited with 
     amounts from time to time as the Secretary of the Treasury, 
     in conjunction with the Director of the Pension Benefit 
     Guaranty Corporation, determines appropriate, from the 
     general fund of the Treasury, but in no case shall such 
     transfers occur after September 30, 2030.''.
       (b) Financial Assistance Authority.--The Employee 
     Retirement Income Security Act of 1974 is amended by 
     inserting after section 4261 of such Act (29 U.S.C. 1431) the 
     following:

     ``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.

       ``(a) Special Financial Assistance.--
       ``(1) In general.--The corporation shall provide special 
     financial assistance to an eligible multiemployer plan under 
     this section, upon the application of a plan sponsor of such 
     a plan for such assistance.
       ``(2) Inapplicability of certain repayment obligation.--A 
     plan receiving special financial assistance pursuant to this 
     section shall not be subject to repayment obligations with 
     respect to such special financial assistance.
       ``(b) Eligible Multiemployer Plans.--
       ``(1) In general.--For purposes of this section, a 
     multiemployer plan is an eligible multiemployer plan if--
       ``(A) the plan is in critical and declining status (within 
     the meaning of section 305(b)(6)) in any plan year beginning 
     in 2020 through 2022;
       ``(B) a suspension of benefits has been approved with 
     respect to the plan under section 305(e)(9) as of the date of 
     the enactment of this section;

[[Page H830]]

       ``(C) in any plan year beginning in 2020 through 2022, the 
     plan is certified by the plan actuary to be in critical 
     status (within the meaning of section 305(b)(2)), has a 
     modified funded percentage of less than 40 percent, and has a 
     ratio of active to inactive participants which is less than 2 
     to 3; or
       ``(D) the plan became insolvent for purposes of section 
     418E of the Internal Revenue Code of 1986 after December 16, 
     2014, and has remained so insolvent and has not been 
     terminated as of the date of enactment of this section.
       ``(2) Modified funded percentage.--For purposes of 
     paragraph (1)(C), the term `modified funded percentage' means 
     the percentage equal to a fraction the numerator of which is 
     current value of plan assets (as defined in section 3(26) of 
     such Act) and the denominator of which is current liabilities 
     (as defined in section 431(c)(6)(D) of such Code and section 
     304(c)(6)(D) of such Act).
       ``(c) Applications for Special Financial Assistance.--
     Within 120 days of the date of enactment of this section, the 
     corporation shall issue regulations or guidance setting forth 
     requirements for special financial assistance applications 
     under this section. In such regulations or guidance, the 
     corporation shall--
       ``(1) limit the materials required for a special financial 
     assistance application to the minimum necessary to make a 
     determination on the application;
       ``(2) specify effective dates for transfers of special 
     financial assistance following approval of an application, 
     based on the effective date of the supporting actuarial 
     analysis and the date on which the application is submitted; 
     and
       ``(3) provide for an alternate application for special 
     financial assistance under this section, which may be used by 
     a plan that has been approved for a partition under section 
     4233 before the date of enactment of this section.
       ``(d) Temporary Priority Consideration of Applications.--
       ``(1) In general.--The corporation may specify in 
     regulations or guidance under subsection (c) that, during a 
     period no longer than the first 2 years following the date of 
     enactment of this section, applications may not be filed by 
     an eligible multiemployer plan unless--
       ``(A) the eligible multiemployer plan is insolvent or is 
     likely to become insolvent within 5 years of the date of 
     enactment of this section;
       ``(B) the corporation projects the eligible multiemployer 
     plan to have a present value of financial assistance payments 
     under section 4261 that exceeds $1,000,000,000 if the special 
     financial assistance is not ordered;
       ``(C) the eligible multiemployer plan has implemented 
     benefit suspensions under section 305(e)(9) as of the date of 
     the enactment of this section; or
       ``(D) the corporation determines it appropriate based on 
     other similar circumstances.
       ``(e) Actuarial Assumptions.--
       ``(1) Eligibility.--For purposes of determining eligibility 
     for special financial assistance, the corporation shall 
     accept assumptions incorporated in a multiemployer plan's 
     determination that it is in critical status or critical and 
     declining status (within the meaning of section 305(b)) for 
     certifications of plan status completed before January 1, 
     2021, unless such assumptions are clearly erroneous. For 
     certifications of plan status completed after December 31, 
     2020, a plan shall determine whether it is in critical or 
     critical and declining status for purposes of eligibility for 
     special financial assistance by using the assumptions that 
     the plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     (excluding the plan's interest rate) are unreasonable.
       ``(2) Amount of financial assistance.--In determining the 
     amount of special financial assistance in its application, an 
     eligible multiemployer plan shall--
       ``(A) use the interest rate used by the plan in its most 
     recently completed certification of plan status before 
     January 1, 2021, provided that such interest rate may not 
     exceed the interest rate limit; and
       ``(B) for other assumptions, use the assumptions that the 
     plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     are unreasonable.
       ``(3) Interest rate.--The interest rate limit for purposes 
     of this subsection is the rate specified in section 
     303(h)(2)(C)(iii) (disregarding modifications made under 
     clause (iv) of such section) for the month in which the 
     application for special financial assistance is filed by the 
     eligible multiemployer plan or the 3 preceding months, with 
     such specified rate increased by 200 basis points.
       ``(4) Changes in assumptions.--If a plan determines that 
     use of one or more prior assumptions is unreasonable, the 
     plan may propose in its application to change such 
     assumptions, provided that the plan discloses such changes in 
     its application and describes why such assumptions are no 
     longer reasonable. The corporation shall accept such changed 
     assumptions unless it determines the changes are 
     unreasonable, individually or in the aggregate. The plan may 
     not propose a change to the interest rate otherwise required 
     under this subsection for eligibility or financial assistance 
     amount.
       ``(f) Application Deadline.--Any application by a plan for 
     special financial assistance under this section shall be 
     submitted to the corporation (and, in the case of a plan to 
     which section 432(k)(1)(D) of the Internal Revenue Code of 
     1986 applies, to the Secretary of the Treasury) no later than 
     December 31, 2025, and any revised application for special 
     financial assistance shall be submitted no later than 
     December 31, 2026.
       ``(g) Determinations on Applications.--A plan's application 
     for special financial assistance under this section that is 
     timely filed in accordance with the regulations or guidance 
     issued under subsection (c) shall be deemed approved unless 
     the corporation notifies the plan within 120 days of the 
     filing of the application that the application is incomplete, 
     any proposed change or assumption is unreasonable, or the 
     plan is not eligible under this section. Such notice shall 
     specify the reasons the plan is ineligible for special 
     financial assistance, any proposed change or assumption is 
     unreasonable, or information is needed to complete the 
     application. If a plan is denied assistance under this 
     subsection, the plan may submit a revised application under 
     this section. Any revised application for special financial 
     assistance submitted by a plan shall be deemed approved 
     unless the corporation notifies the plan within 120 days of 
     the filing of the revised application that the application is 
     incomplete, any proposed change or assumption is 
     unreasonable, or the plan is not eligible under this section. 
     Special financial assistance issued by the corporation shall 
     be effective on a date determined by the corporation, but no 
     later than 1 year after a plan's special financial assistance 
     application is approved by the corporation or deemed 
     approved. The corporation shall not pay any special financial 
     assistance after September 30, 2030.
       ``(h) Manner of Payment.--The payment made by the 
     corporation to an eligible multiemployer plan under this 
     section shall be made as a single, lump sum payment.
       ``(i) Amount and Manner of Special Financial Assistance.--
       ``(1) In general.--Special financial assistance under this 
     section shall be a transfer of funds in the amount necessary 
     as demonstrated by the plan sponsor on the application for 
     such special financial assistance, in accordance with the 
     requirements described in subsection (j). Special financial 
     assistance shall be paid to such plan as soon as practicable 
     upon approval of the application by the corporation.
       ``(2) No cap.--Special financial assistance granted by the 
     corporation under this section shall not be capped by the 
     guarantee under 4022A.
       ``(j) Determination of Amount of Special Financial 
     Assistance.--
       ``(1) In general.--The amount of financial assistance 
     provided to a multiemployer plan eligible for financial 
     assistance under this section shall be such amount required 
     for the plan to pay all benefits due during the period 
     beginning on the date of payment of the special financial 
     assistance payment under this section and ending on the last 
     day of the plan year ending in 2051, with no reduction in a 
     participant's or beneficiary's accrued benefit as of the date 
     of enactment of this section, except to the extent of a 
     reduction in accordance with section 305(e)(8) adopted prior 
     to the plan's application for special financial assistance 
     under this section, and taking into account the reinstatement 
     of benefits required under subsection (k).
       ``(2) Projections.--The funding projections for purposes of 
     this section shall be performed on a deterministic basis.
       ``(k) Reinstatement of Suspended Benefits.--The Secretary, 
     in coordination with the Secretary of the Treasury, shall 
     ensure that an eligible multiemployer plan that receives 
     special financial assistance under this section--
       ``(1) reinstates any benefits that were suspended under 
     section 305(e)(9) or section 4245(a) in accordance with 
     guidance issued by the Secretary of the Treasury pursuant to 
     section 432(k)(1)(B) of the Internal Revenue Code of 1986, 
     effective as of the first month in which the effective date 
     for the special financial assistance occurs, for participants 
     and beneficiaries as of such month; and
       ``(2) provides payments equal to the amount of benefits 
     previously suspended under section 305(e)(9) or 4245(a) to 
     any participants or beneficiaries in pay status as of the 
     effective date of the special financial assistance, payable, 
     as determined by the eligible multiemployer plan--
       ``(A) as a lump sum within 3 months of such effective date; 
     or
       ``(B) in equal monthly installments over a period of 5 
     years, commencing within 3 months of such effective date, 
     with no adjustment for interest.
       ``(l) Withdrawal Liability.--An employer's withdrawal 
     liability for purposes of this title shall be calculated 
     without taking into account special financial assistance 
     received under this section until the plan year beginning 15 
     calendar years after the effective date of the special 
     financial assistance.
       ``(m) Required Disclosure.--An eligible plan that receives 
     special financial assistance under this section shall provide 
     to the corporation, the Secretary of the Treasury, each 
     employer that has an obligation to contribute to such plan, 
     and each labor organization representing participants 
     employed by such employer, an estimate of the employer's 
     share of the plan's unfunded vested benefits as of the end of 
     each plan year ending after the date of enactment of this 
     section, as determined after taking into account any special 
     financial assistance received under this section. Such 
     disclosure shall include a statement that, due to the special 
     financial assistance provided under this section, the plan 
     will have sufficient resources to pay 100 percent of the 
     plan's benefit obligations until the last day of the plan 
     year ending in 2051.
       ``(n) Restrictions on the Use of Special Financial 
     Assistance.--Special financial assistance received under this 
     section and any earnings thereon may be used by an eligible 
     multiemployer plan to make benefit payments and pay plan 
     expenses. Special financial assistance and any earnings on 
     such assistance shall be segregated from other plan assets. 
     Special financial assistance shall be invested by plans in 
     investment-grade bonds or other investments as permitted by 
     the corporation.
       ``(o) Conditions on Plans Receiving Special Financial 
     Assistance.--
       ``(1) In general.--The corporation, in consultation with 
     the Secretary of the Treasury,

[[Page H831]]

     may impose, by regulation, reasonable conditions on an 
     eligible multiemployer plan that receives special financial 
     assistance relating to increases in future accrual rates and 
     any retroactive benefit improvements, allocation of plan 
     assets, reductions in employer contribution rates, diversion 
     of contributions to, and allocation of expenses to, other 
     benefit plans, and withdrawal liability.
       ``(2) Limitation.--The corporation shall not impose 
     conditions on an eligible multiemployer plan as a condition 
     of, or following receipt of, special financial assistance 
     under this section relating to--
       ``(A) any prospective reduction in plan benefits (including 
     benefits that may be adjusted pursuant to section 305(e)(8));
       ``(B) plan governance, including selection of, removal of, 
     and terms of contracts with, trustees, actuaries, investment 
     managers, and other service providers; or
       ``(C) any funding rules relating to the plan receiving 
     special financial assistance under this section.
       ``(3) Payment of premiums.--An eligible multiemployer plan 
     receiving special financial assistance under this section 
     shall continue to pay all premiums due under section 4007 for 
     participants and beneficiaries in the plan.
       ``(4) Assistance not considered for certain purposes.--An 
     eligible multiemployer plan that receives special financial 
     assistance shall be deemed to be in critical status within 
     the meaning of section 305(b)(2) until the last plan year 
     ending in 2051.
       ``(5) Insolvent plans.--An eligible multiemployer plan 
     receiving special financial assistance under this section 
     that subsequently becomes insolvent will be subject to the 
     current rules and guarantee for insolvent plans.
       ``(6) Ineligibility for other assistance.--An eligible 
     multiemployer plan that receives special financial assistance 
     under this section is not eligible to apply for a new 
     suspension of benefits under section 305(e)(9)(G).
       ``(p) Coordination With Secretary of the Treasury.--In 
     prescribing the application process for eligible 
     multiemployer plans to receive special financial assistance 
     under this section and reviewing applications of such plans, 
     the corporation shall coordinate with the Secretary of the 
     Treasury in the following manner:
       ``(1) In the case of a plan which has suspended benefits 
     under section 305(e)(9)--
       ``(A) in determining whether to approve the application, 
     the corporation shall consult with the Secretary of the 
     Treasury regarding the plan's proposed method of reinstating 
     benefits, as described in the plan's application and in 
     accordance with guidance issued by the Secretary of the 
     Treasury, and
       ``(B) the corporation shall consult with the Secretary of 
     the Treasury regarding the amount of special financial 
     assistance needed based on the projected funded status of the 
     plan as of the last day of the plan year ending in 2051, 
     whether the plan proposes to repay benefits over 5 years or 
     as a lump sum, as required by subsection (k)(2), and any 
     other relevant factors, as determined by the corporation in 
     consultation with the Secretary of the Treasury, to ensure 
     the amount of assistance is sufficient to meet such 
     requirement and is sufficient to pay benefits as required in 
     subsection (j)(1).
       ``(2) In the case of any plan which proposes in its 
     application to change the assumptions used, as provided in 
     subsection (e)(4), the corporation shall consult with the 
     Secretary of the Treasury regarding such proposed change in 
     assumptions.
       ``(3) If the corporation specifies in regulations or 
     guidance that temporary priority consideration is available 
     for plans which are insolvent within the meaning of section 
     418E of the Internal Revenue Code of 1986 or likely to become 
     so insolvent or for plans which have suspended benefits under 
     section 305(e)(9), or that availability is otherwise based on 
     the funded status of the plan under section 305, as permitted 
     by subsection (d), the corporation shall consult with the 
     Secretary of the Treasury regarding any granting of priority 
     consideration to such plans.''.
       (c) Premium Rate Increase.--Section 4006(a)(3) of the 
     Employee Retirement Income Security Act of 1974 (29 U.S.C. 
     1306(a)(3)) is amended--
       (1) in subparagraph (A)--
       (A) in clause (vi)--
       (i) by inserting ``, and before January 1, 2031'' after 
     ``December 31, 2014,''; and
       (ii) by striking ``or'' at the end;
       (B) in clause (vii)--
       (i) by moving the margin 2 ems to the left; and
       (ii) in subclause (II), by striking the period and 
     inserting ``, or''; and
       (C) by adding at the end the following:
       ``(viii) in the case of a multiemployer plan, for plan 
     years beginning after December 31, 2030, $52 for each 
     individual who is a participant in such plan during the 
     applicable plan year.''; and
       (2) by adding at the end the following:
       ``(N) For each plan year beginning in a calendar year after 
     2031, there shall be substituted for the dollar amount 
     specified in clause (viii) of subparagraph (A) an amount 
     equal to the greater of--
       ``(i) the product derived by multiplying such dollar amount 
     by the ratio of--
       ``(I) the national average wage index (as defined in 
     section 209(k)(1) of the Social Security Act) for the first 
     of the 2 calendar years preceding the calendar year in which 
     such plan year begins, to
       ``(II) the national average wage index (as so defined) for 
     2029; and
       ``(ii) such dollar amount for plan years beginning in the 
     preceding calendar year.
     If the amount determined under this subparagraph is not a 
     multiple of $1, such product shall be rounded to the nearest 
     multiple of $1.''.
       (d) Amendments to Internal Revenue Code of 1986.--
       (1) In general.--Section 432(a) of the Internal Revenue 
     Code of 1986 is amended--
       (A) by striking ``and'' at the end of paragraph (2)(B),
       (B) by striking the period at the end of paragraph (3)(B) 
     and inserting ``, and'', and
       (C) by adding at the end the following new paragraph:
       ``(4) if the plan is an eligible multiemployer plan which 
     is applying for or receiving special financial assistance 
     under section 4262 of the Employee Retirement Income Security 
     Act of 1974, the requirements of subsection (k) shall apply 
     to the plan.''.
       (2) Plans receiving special financial assistance to be in 
     critical status.--Section 432(b) of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     paragraph:
       ``(7) Plans receiving special financial assistance.--If an 
     eligible multiemployer plan receiving special financial 
     assistance under section 4262 of the Employee Retirement 
     Income Security Act of 1974 meets the requirements of 
     subsection (k)(2), notwithstanding the preceding paragraphs 
     of this subsection, the plan shall be deemed to be in 
     critical status for plan years beginning with the plan year 
     in which the effective date for such assistance occurs and 
     ending with the last plan year ending in 2051.''.
       (3) Rules relating to eligible multiemployer plans.--
     Section 432 of the Internal Revenue Code of 1986 is amended 
     by adding at the end the following new subsection:
       ``(k) Rules Relating to Eligible Multiemployer Plans.--
       ``(1) Plans applying for special financial assistance.--In 
     the case of an eligible multiemployer plan which applies for 
     special financial assistance under section 4262 of such Act--
       ``(A) In general.--Such application shall be submitted in 
     accordance with the requirements of such section, including 
     any guidance issued thereunder by the Pension Benefit 
     Guaranty Corporation.
       ``(B) Reinstatement of suspended benefits.--In the case of 
     a plan for which a suspension of benefits has been approved 
     under subsection (e)(9), the application shall describe the 
     manner in which suspended benefits will be reinstated in 
     accordance with paragraph (2)(A) and guidance issued by the 
     Secretary if the plan receives special financial assistance.
       ``(C) Amount of financial assistance.--
       ``(i) In general.--In determining the amount of special 
     financial assistance to be specified in its application, an 
     eligible multiemployer plan shall--

       ``(I) use the interest rate used by the plan in its most 
     recently completed certification of plan status before 
     January 1, 2021, provided that such interest rate does not 
     exceed the interest rate limit, and
       ``(II) for other assumptions, use the assumptions that the 
     plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     are unreasonable.

       ``(ii) Interest rate.--For purposes of clause (i), the 
     interest rate limit is the rate specified in section 
     430(h)(2)(C)(iii) (disregarding modifications made under 
     clause (iv) of such section) for the month in which the 
     application for special financial assistance is filed by the 
     eligible multiemployer plan or the 3 preceding months, with 
     such specified rate increased by 200 basis points.
       ``(iii) Changes in assumptions.--If a plan determines that 
     use of one or more prior assumptions is unreasonable, the 
     plan may propose in its application to change such 
     assumptions, provided that the plan discloses such changes in 
     its application and describes why such assumptions are no 
     longer reasonable. The plan may not propose a change to the 
     interest rate otherwise required under this subsection for 
     eligibility or financial assistance amount.
       ``(D) Plans applying for priority consideration.--In the 
     case of a plan applying for special financial assistance 
     under rules providing for temporary priority consideration, 
     as provided in paragraph (4)(C), such plan's application 
     shall be submitted to the Secretary in addition to the 
     Pension Benefit Guaranty Corporation.
       ``(2) Plans receiving special financial assistance.--In the 
     case of an eligible multiemployer plan receiving special 
     financial assistance under section 4262 of the Employee 
     Retirement Income Security Act of 1974--
       ``(A) Reinstatement of suspended benefits.--The plan 
     shall--
       ``(i) reinstate any benefits that were suspended under 
     subsection (e)(9) or section 4245(a) of the Employee 
     Retirement Income Security Act of 1974, effective as of the 
     first month in which the effective date for the special 
     financial assistance occurs, for participants and 
     beneficiaries as of such month, and
       ``(ii) provide payments equal to the amount of benefits 
     previously suspended to any participants or beneficiaries in 
     pay status as of the effective date of the special financial 
     assistance, payable, as determined by the plan--

       ``(I) as a lump sum within 3 months of such effective date; 
     or
       ``(II) in equal monthly installments over a period of 5 
     years, commencing within 3 months of such effective date, 
     with no adjustment for interest.

       ``(B) Restrictions on the use of special financial 
     assistance.--Special financial assistance received by the 
     plan may be used to make benefit payments and pay plan 
     expenses. Such assistance shall be segregated from other plan 
     assets, and shall be invested by the plan in investment-grade 
     bonds or other investments as permitted by regulations or 
     other guidance issued by the Pension Benefit Guaranty 
     Corporation.
       ``(C) Conditions on plans receiving special financial 
     assistance.--

[[Page H832]]

       ``(i) In general.--The Pension Benefit Guaranty 
     Corporation, in consultation with the Secretary, may impose, 
     by regulation, reasonable conditions on an eligible 
     multiemployer plan receiving special financial assistance 
     relating to increases in future accrual rates and any 
     retroactive benefit improvements, allocation of plan assets, 
     reductions in employer contribution rates, diversion of 
     contributions and allocation of expenses to other benefit 
     plans, and withdrawal liability.
       ``(ii) Limitation.--The Pension Benefit Guaranty 
     Corporation shall not impose conditions on an eligible 
     multiemployer plan as a condition of, or following receipt 
     of, special financial assistance relating to--

       ``(I) any prospective reduction in plan benefits (including 
     benefits that may be adjusted pursuant to subsection (e)(8)),
       ``(II) plan governance, including selection of, removal of, 
     and terms of contracts with, trustees, actuaries, investment 
     managers, and other service providers, or
       ``(III) any funding rules relating to the plan.

       ``(D) Assistance disregarded for certain purposes.--
       ``(i) Funding standards.--Special financial assistance 
     received by the plan shall not be taken into account for 
     determining contributions required under section 431.
       ``(ii) Insolvent plans.--If the plan becomes insolvent 
     within the meaning of section 418E after receiving special 
     financial assistance, the plan shall be subject to all rules 
     applicable to insolvent plans.
       ``(E) Ineligibility for suspension of benefits.--The plan 
     shall not be eligible to apply for a new suspension of 
     benefits under subsection (e)(9)(G).
       ``(3) Eligible multiemployer plan.--
       ``(A) In general.--For purposes of this section, a 
     multiemployer plan is an eligible multiemployer plan if--
       ``(i) the plan is in critical and declining status in any 
     plan year beginning in 2020 through 2022,
       ``(ii) a suspension of benefits has been approved with 
     respect to the plan under subsection (e)(9) as of the date of 
     the enactment of this subsection;
       ``(iii) in any plan year beginning in 2020 through 2022, 
     the plan is certified by the plan actuary to be in critical 
     status, has a modified funded percentage of less than 40 
     percent, and has a ratio of active to inactive participants 
     which is less than 2 to 3, or
       ``(iv) the plan became insolvent within the meaning of 
     section 418E after December 16, 2014, and has remained so 
     insolvent and has not been terminated as of the date of 
     enactment of this subsection.
       ``(B) Modified funded percentage.--For purposes of 
     subparagraph (A)(iii), the term `modified funded percentage' 
     means the percentage equal to a fraction the numerator of 
     which is current value of plan assets (as defined in section 
     3(26) of the Employee Retirement Income Security Act of 1974) 
     and the denominator of which is current liabilities (as 
     defined in section 431(c)(6)(D)).
       ``(4) Coordination with pension benefit guaranty 
     corporation.--In prescribing the application process for 
     eligible multiemployer plans to receive special financial 
     assistance under section 4262 of the Employee Retirement 
     Income Security Act of 1974 and reviewing applications of 
     such plans, the Pension Benefit Guaranty Corporation shall 
     coordinate with the Secretary in the following manner:
       ``(A) In the case of a plan which has suspended benefits 
     under subsection (e)(9)--
       ``(i) in determining whether to approve the application, 
     such corporation shall consult with the Secretary regarding 
     the plan's proposed method of reinstating benefits, as 
     described in the plan's application and in accordance with 
     guidance issued by the Secretary, and
       ``(ii) such corporation shall consult with the Secretary 
     regarding the amount of special financial assistance needed 
     based on the projected funded status of the plan as of the 
     last day of the plan year ending in 2051, whether the plan 
     proposes to repay benefits over 5 years or as a lump sum, as 
     required by paragraph (2)(A)(ii), and any other relevant 
     factors, as determined by such corporation in consultation 
     with the Secretary, to ensure the amount of assistance is 
     sufficient to meet such requirement and is sufficient to pay 
     benefits as required in section 4262(j)(1) of such Act.
       ``(B) In the case of any plan which proposes in its 
     application to change the assumptions used, as provided in 
     paragraph (1)(C)(iii), such corporation shall consult with 
     the Secretary regarding such proposed change in assumptions.
       ``(C) If such corporation specifies in regulations or 
     guidance that temporary priority consideration is available 
     for plans which are insolvent within the meaning of section 
     418E or likely to become so insolvent or for plans which have 
     suspended benefits under subsection (e)(9), or that 
     availability is otherwise based on the funded status of the 
     plan under this section, as permitted by section 4262(d) of 
     such Act, such corporation shall consult with the Secretary 
     regarding any granting of priority consideration to such 
     plans.''.

     SEC. 9704. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.

       (a) 15-year Amortization Under the Internal Revenue Code of 
     1986.--Section 430(c) of the Internal Revenue Code of 1986 is 
     amended by adding at the end the following new paragraph:
       ``(8) 15-year amortization.--With respect to plan years 
     beginning after December 31, 2019 (or, at the election of the 
     plan sponsor, after December 31, 2018)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2019 (or after December 31, 2018, whichever is elected), and 
     all shortfall amortization installments determined with 
     respect to such bases, shall be reduced to zero, and
       ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
     be applied by substituting `15-plan-year period' for `7-plan-
     year period'.''.
       (b) 15-year Amortization Under the Employee Retirement 
     Income Security Act of 1974.--Section 303(c) of the Employee 
     Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is 
     amended by adding at the end the following new paragraph:
       ``(8) 15-year amortization.--With respect to plan years 
     beginning after December 31, 2019 (or, at the election of the 
     plan sponsor, after December 31, 2018)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2019 (or after December 31, 2018, whichever is elected), and 
     all shortfall amortization installments determined with 
     respect to such bases, shall be reduced to zero, and
       ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
     be applied by substituting `15-plan-year period' for `7-plan-
     year period'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to plan years beginning after December 31, 2018.

     SEC. 9705. EXTENSION OF PENSION FUNDING STABILIZATION 
                   PERCENTAGES FOR SINGLE EMPLOYER PLANS.

       (a) Amendment to Internal Revenue Code of 1986.--
       (1) In general.--The table contained in subclause (II) of 
     section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 
     is amended to read as follows:


------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------

       (2) Floor on 25-year averages.--Subclause (I) of section 
     430(h)(2)(C)(iv) of such Code is amended by adding at the end 
     the following: ``Notwithstanding anything in this subclause, 
     if the average of the first, second, or third segment rate 
     for any 25-year period is less than 5 percent, such average 
     shall be deemed to be 5 percent.''.
       (b) Amendments to Employee Retirement Income Security Act 
     of 1974.--
       (1) In general.--The table contained in subclause (II) of 
     section 303(h)(2)(C)(iv) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is 
     amended to read as follows:


[[Page H833]]



------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------

       (2) Floor on 25-year averages.--Subclause (I) of section 
     303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) 
     is amended by adding at the end the following: 
     ``Notwithstanding anything in this subclause, if the average 
     of the first, second, or third segment rate for any 25-year 
     period is less than 5 percent, such average shall be deemed 
     to be 5 percent.''.
       (3) Conforming amendments.--
       (A) In general.--Section 101(f)(2)(D) of such Act (29 
     U.S.C. 1021(f)(2)(D)) is amended--
       (i) in clause (i) by striking ``and the Bipartisan Budget 
     Act of 2015'' both places it appears and inserting ``, the 
     Bipartisan Budget Act of 2015, and the American Rescue Plan 
     Act of 2021'', and
       (ii) in clause (ii) by striking ``2023'' and inserting 
     ``2029''.
       (B) Statements.--The Secretary of Labor shall modify the 
     statements required under subclauses (I) and (II) of section 
     101(f)(2)(D)(i) of such Act to conform to the amendments made 
     by this section.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply with respect to plan years beginning after December 31, 
     2019.
       (2) Election not to apply.--A plan sponsor may elect not to 
     have the amendments made by this section apply to any plan 
     year beginning before January 1, 2021, either (as specified 
     in the election)--
       (A) for all purposes for which such amendments apply, or
       (B) solely for purposes of determining the adjusted funding 
     target attainment percentage under sections 436 of the 
     Internal Revenue Code of 1986 and 206(g) of the Employee 
     Retirement Income Security Act of 1974 for such plan year.
     A plan shall not be treated as failing to meet the 
     requirements of sections 204(g) of such Act and 411(d)(6) of 
     such Code solely by reason of an election under this 
     paragraph.

     SEC. 9706. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING 
                   STANDARDS FOR COMMUNITY NEWSPAPER PLANS.

       (a) Amendment to Internal Revenue Code of 1986.--Subsection 
     (m) of section 430 of the Internal Revenue Code of 1986 is 
     amended to read as follows:
       ``(m) Special Rules for Community Newspaper Plans.--
       ``(1) In general.--An eligible newspaper plan sponsor of a 
     plan under which no participant has had the participant's 
     accrued benefit increased (whether because of service or 
     compensation) after April 2, 2019, may elect to have the 
     alternative standards described in paragraph (4) apply to 
     such plan.
       ``(2) Eligible newspaper plan sponsor.--The term `eligible 
     newspaper plan sponsor' means the plan sponsor of--
       ``(A) any community newspaper plan, or
       ``(B) any other plan sponsored, as of April 2, 2019, by a 
     member of the same controlled group of a plan sponsor of a 
     community newspaper plan if such member is in the trade or 
     business of publishing 1 or more newspapers.
       ``(3) Election.--An election under paragraph (1) shall be 
     made at such time and in such manner as prescribed by the 
     Secretary. Such election, once made with respect to a plan 
     year, shall apply to all subsequent plan years unless revoked 
     with the consent of the Secretary.
       ``(4) Alternative minimum funding standards.--The 
     alternative standards described in this paragraph are the 
     following:
       ``(A) Interest rates.--
       ``(i) In general.--Notwithstanding subsection (h)(2)(C) and 
     except as provided in clause (ii), the first, second, and 
     third segment rates in effect for any month for purposes of 
     this section shall be 8 percent.
       ``(ii) New benefit accruals.--Notwithstanding subsection 
     (h)(2), for purposes of determining the funding target and 
     normal cost of a plan for any plan year, the present value of 
     any benefits accrued or earned under the plan for a plan year 
     with respect to which an election under paragraph (1) is in 
     effect shall be determined on the basis of the United States 
     Treasury obligation yield curve for the day that is the 
     valuation date of such plan for such plan year.
       ``(iii) United states treasury obligation yield curve.--For 
     purposes of this subsection, the term `United States Treasury 
     obligation yield curve' means, with respect to any day, a 
     yield curve which shall be prescribed by the Secretary for 
     such day on interest-bearing obligations of the United 
     States.
       ``(B) Shortfall amortization base.--
       ``(i) Previous shortfall amortization bases.--The shortfall 
     amortization bases determined under subsection (c)(3) for all 
     plan years preceding the first plan year to which the 
     election under paragraph (1) applies (and all shortfall 
     amortization installments determined with respect to such 
     bases) shall be reduced to zero under rules similar to the 
     rules of subsection (c)(6).
       ``(ii) New shortfall amortization base.--Notwithstanding 
     subsection (c)(3), the shortfall amortization base for the 
     first plan year to which the election under paragraph (1) 
     applies shall be the funding shortfall of such plan for such 
     plan year (determined using the interest rates as modified 
     under subparagraph (A)).
       ``(C) Determination of shortfall amortization 
     installments.--
       ``(i) 30-year period.--Subparagraphs (A) and (B) of 
     subsection (c)(2) shall be applied by substituting `30-plan-
     year' for `7-plan-year' each place it appears.
       ``(ii) No special election.--The election under 
     subparagraph (D) of subsection (c)(2) shall not apply to any 
     plan year to which the election under paragraph (1) applies.
       ``(D) Exemption from at-risk treatment.--Subsection (i) 
     shall not apply.
       ``(5) Community newspaper plan.--For purposes of this 
     subsection--
       ``(A) In general.--The term `community newspaper plan' 
     means any plan to which this section applies maintained as of 
     December 31, 2018, by an employer which--
       ``(i) maintains the plan on behalf of participants and 
     beneficiaries with respect to employment in the trade or 
     business of publishing 1 or more newspapers which were 
     published by the employer at any time during the 11-year 
     period ending on December 20, 2019,
       ``(ii)(I) is not a company the stock of which is publicly 
     traded (on a stock exchange or in an over-the-counter 
     market), and is not controlled, directly or indirectly, by 
     such a company, or
       ``(II) is controlled, directly or indirectly, during the 
     entire 30-year period ending on December 20, 2019, by 
     individuals who are members of the same family, and does not 
     publish or distribute a daily newspaper that is carrier-
     distributed in printed form in more than 5 States, and
       ``(iii) is controlled, directly or indirectly--

       ``(I) by 1 or more persons residing primarily in a State in 
     which the community newspaper has been published on newsprint 
     or carrier-distributed,
       ``(II) during the entire 30-year period ending on December 
     20, 2019, by individuals who are members of the same family,
       ``(III) by 1 or more trusts, the sole trustees of which are 
     persons described in subclause (I) or (II), or
       ``(IV) by a combination of persons described in subclause 
     (I), (II), or (III).

       ``(B) Newspaper.--The term `newspaper' does not include any 
     newspaper (determined without regard to this subparagraph) to 
     which any of the following apply:
       ``(i) Is not in general circulation.
       ``(ii) Is published (on newsprint or electronically) less 
     frequently than 3 times per week.
       ``(iii) Has not ever been regularly published on newsprint.
       ``(iv) Does not have a bona fide list of paid subscribers.
       ``(C) Control.--A person shall be treated as controlled by 
     another person if such other person possesses, directly or 
     indirectly, the power to direct or cause the direction and 
     management of such person (including the power to elect a 
     majority of the members of the board of directors of such 
     person) through the ownership of voting securities.
       ``(6) Controlled group.--For purposes of this subsection, 
     the term `controlled group' means all persons treated as a 
     single employer under subsection (b), (c), (m), or (o) of 
     section 414 as of December 20, 2019.''.
       (b) Amendment to Employee Retirement Income Security Act of 
     1974.--Subsection (m) of section 303 of the Employee 
     Retirement Income Security Act of 1974 (29 U.S.C. 1083(m)) is 
     amended to read as follows:
       ``(m) Special Rules for Community Newspaper Plans.--
       ``(1) In general.--An eligible newspaper plan sponsor of a 
     plan under which no participant has had the participant's 
     accrued benefit increased (whether because of service or 
     compensation) after April 2, 2019, may elect to have

[[Page H834]]

     the alternative standards described in paragraph (4) apply to 
     such plan.
       ``(2) Eligible newspaper plan sponsor.--The term `eligible 
     newspaper plan sponsor' means the plan sponsor of--
       ``(A) any community newspaper plan, or
       ``(B) any other plan sponsored, as of April 2, 2019, by a 
     member of the same controlled group of a plan sponsor of a 
     community newspaper plan if such member is in the trade or 
     business of publishing 1 or more newspapers.
       ``(3) Election.--An election under paragraph (1) shall be 
     made at such time and in such manner as prescribed by the 
     Secretary of the Treasury. Such election, once made with 
     respect to a plan year, shall apply to all subsequent plan 
     years unless revoked with the consent of the Secretary of the 
     Treasury.
       ``(4) Alternative minimum funding standards.--The 
     alternative standards described in this paragraph are the 
     following:
       ``(A) Interest rates.--
       ``(i) In general.--Notwithstanding subsection (h)(2)(C) and 
     except as provided in clause (ii), the first, second, and 
     third segment rates in effect for any month for purposes of 
     this section shall be 8 percent.
       ``(ii) New benefit accruals.--Notwithstanding subsection 
     (h)(2), for purposes of determining the funding target and 
     normal cost of a plan for any plan year, the present value of 
     any benefits accrued or earned under the plan for a plan year 
     with respect to which an election under paragraph (1) is in 
     effect shall be determined on the basis of the United States 
     Treasury obligation yield curve for the day that is the 
     valuation date of such plan for such plan year.
       ``(iii) United states treasury obligation yield curve.--For 
     purposes of this subsection, the term `United States Treasury 
     obligation yield curve' means, with respect to any day, a 
     yield curve which shall be prescribed by the Secretary of the 
     Treasury for such day on interest-bearing obligations of the 
     United States.
       ``(B) Shortfall amortization base.--
       ``(i) Previous shortfall amortization bases.--The shortfall 
     amortization bases determined under subsection (c)(3) for all 
     plan years preceding the first plan year to which the 
     election under paragraph (1) applies (and all shortfall 
     amortization installments determined with respect to such 
     bases) shall be reduced to zero under rules similar to the 
     rules of subsection (c)(6).
       ``(ii) New shortfall amortization base.--Notwithstanding 
     subsection (c)(3), the shortfall amortization base for the 
     first plan year to which the election under paragraph (1) 
     applies shall be the funding shortfall of such plan for such 
     plan year (determined using the interest rates as modified 
     under subparagraph (A)).
       ``(C) Determination of shortfall amortization 
     installments.--
       ``(i) 30-year period.--Subparagraphs (A) and (B) of 
     subsection (c)(2) shall be applied by substituting `30-plan-
     year' for `7-plan-year' each place it appears.
       ``(ii) No special election.--The election under 
     subparagraph (D) of subsection (c)(2) shall not apply to any 
     plan year to which the election under paragraph (1) applies.
       ``(D) Exemption from at-risk treatment.--Subsection (i) 
     shall not apply.
       ``(5) Community newspaper plan.--For purposes of this 
     subsection--
       ``(A) In general.--The term `community newspaper plan' 
     means a plan to which this section applies maintained as of 
     December 31, 2018, by an employer which--
       ``(i) maintains the plan on behalf of participants and 
     beneficiaries with respect to employment in the trade or 
     business of publishing 1 or more newspapers which were 
     published by the employer at any time during the 11-year 
     period ending on December 20, 2019,
       ``(ii)(I) is not a company the stock of which is publicly 
     traded (on a stock exchange or in an over-the-counter 
     market), and is not controlled, directly or indirectly, by 
     such a company, or
       ``(II) is controlled, directly, or indirectly, during the 
     entire 30-year period ending on December 20, 2019, by 
     individuals who are members of the same family, and does not 
     publish or distribute a daily newspaper that is carrier-
     distributed in printed form in more than 5 States, and
       ``(iii) is controlled, directly, or indirectly--

       ``(I) by 1 or more persons residing primarily in a State in 
     which the community newspaper has been published on newsprint 
     or carrier-distributed,
       ``(II) during the entire 30-year period ending on December 
     20, 2019, by individuals who are members of the same family,
       ``(III) by 1 or more trusts, the sole trustees of which are 
     persons described in subclause (I) or (II), or
       ``(IV) by a combination of persons described in subclause 
     (I), (II), or (III).

       ``(B) Newspaper.--The term `newspaper' does not include any 
     newspaper (determined without regard to this subparagraph) to 
     which any of the following apply:
       ``(i) Is not in general circulation.
       ``(ii) Is published (on newsprint or electronically) less 
     frequently than 3 times per week.
       ``(iii) Has not ever been regularly published on newsprint.
       ``(iv) Does not have a bona fide list of paid subscribers.
       ``(C) Control.--A person shall be treated as controlled by 
     another person if such other person possesses, directly or 
     indirectly, the power to direct or cause the direction and 
     management of such person (including the power to elect a 
     majority of the members of the board of directors of such 
     person) through the ownership of voting securities.
       ``(6) Controlled group.--For purposes of this subsection, 
     the term `controlled group' means all persons treated as a 
     single employer under subsection (b), (c), (m), or (o) of 
     section 414 of the Internal Revenue Code of 1986 as of 
     December 20, 2019.
       ``(7) Effect on premium rate calculation.--In the case of a 
     plan for which an election is made to apply the alternative 
     standards described in paragraph (3), the additional premium 
     under section 4006(a)(3)(E) shall be determined as if such 
     election had not been made.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to plan years ending after December 31, 2017.

     SEC. 9707. COST OF LIVING ADJUSTMENT FREEZE.

       (a) In General.--Subsection (d) of section 415 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(5) Freeze on cost of living adjustments.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     in the case of calendar years beginning after December 31, 
     2030--
       ``(i) no adjustment shall be made under paragraph (1), and
       ``(ii) the dollar amounts as adjusted under such paragraph 
     for calendar year 2030 shall apply.
       ``(B) Exception.--Subparagraph (A) shall not apply in the 
     case of a plan maintained pursuant to 1 or more collective 
     bargaining agreements.''.
       (b) Compensation Limit.--Paragraph (17) of section 401(a) 
     of the Internal Revenue Code of 1986 is amended by adding at 
     the end the following new subparagraph:
       ``(C) Freeze on cost of living adjustments.--
       ``(i) In general.--Except as provided in clause (ii), in 
     the case of calendar years beginning after December 31, 
     2030--

       ``(I) no adjustment shall be made under subparagraph (B), 
     and
       ``(II) the dollar amount as adjusted under such 
     subparagraph for calendar year 2030 shall apply.

       ``(ii) Exception.--Clause (i) shall not apply in the case 
     of a plan maintained pursuant to 1 or more collective 
     bargaining agreements.''.
       (c) Conforming Amendments.--
       (1) Section 45A(c)(3) of the Internal Revenue Code of 1986 
     is amended by striking ``415(d)'' and inserting ``415(d) 
     (without regard to paragraph (5) thereof)''.
       (2) Section 402(g)(4) of such Code is amended by striking 
     ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (3) Section 408(p)(2)(E)(ii) of such Code is amended by 
     striking ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (4) Section 409(o)(2) of such Code is amended by striking 
     ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (5) Section 416(i)(1)(A) of such Code is amended by 
     striking ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (6) Section 457(e)(11)(B)(iii) of such Code is amended by 
     striking ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (7) Section 457(e)(15)(B) of such Code is amended by 
     striking ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.
       (8) Section 664(g)(7)(B) of such Code is amended by 
     striking ``415(d)'' and inserting ``415(d) (without regard to 
     paragraph (5) thereof)''.

                   Subtitle I--Child Care for Workers

     SEC. 9801. CHILD CARE ASSISTANCE.

       (a) Appropriation.--
       (1) In general.--Section 418(a)(3) of the Social Security 
     Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
       ``(3) Appropriation.--For grants under this section, there 
     are appropriated $3,550,000,000 for each fiscal year, of 
     which--
       ``(A) $3,375,000,000 shall be available for grants to 
     States;
       ``(B) $100,000,000 shall be available for grants to Indian 
     tribes and tribal organizations; and
       ``(C) $75,000,000 shall be available for grants to 
     territories.''.
       (2) Conforming amendment.--Section 418(a)(2)(A) of such Act 
     (42 U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph 
     (3), and remaining after the reservation described in 
     paragraph (4) and'' and inserting ``paragraph (3)(A),''.
       (b) Suspension of State Match Requirement in Fiscal Years 
     2021 and 2022.--With respect to the amounts made available by 
     section 418(a)(3)(A) of the Social Security Act for each of 
     fiscal years 2021 and 2022, section 418(a)(2)(C) of such Act 
     shall be applied and administered with respect to any State 
     that is entitled to receive the entire amount that would be 
     allotted to the State under section 418(a)(2)(B) of such Act 
     for the fiscal year in the absence of this section, as if the 
     Federal medical assistance percentage for the State for the 
     fiscal year were 100 percent.
       (c) Funding for the Territories.--Section 418(a)(4) of such 
     Act (42 U.S.C. 618(a)(4)) is amended to read as follows:
       ``(4) Territories.--
       ``(A) Grants.--The Secretary shall use the amounts made 
     available by paragraph (3)(C) to make grants to the 
     territories under this paragraph.
       ``(B) Allotments.--The amount described in subparagraph (A) 
     shall be allotted among the territories in proportion to 
     their respective needs
       ``(C) Redistribution.--The 1st sentence of clause (i) and 
     clause (ii) of paragraph (2)(D) shall apply with respect to 
     the amounts allotted to the territories under this paragraph, 
     except that the 2nd sentence of paragraph (2)(D) shall not 
     apply and the amounts allotted to the territories that are 
     available for redistribution for a fiscal year shall be 
     redistributed to each territory that applies for the 
     additional amounts, to the extent that the Secretary 
     determines that the territory will be able to use the 
     additional amounts to provide child care assistance, in an 
     amount that bears the same ratio to the amount

[[Page H835]]

     so available for redistribution as the amount allotted to the 
     territory for the fiscal year bears to the total amount 
     allotted to all the territories receiving redistributed funds 
     under this paragraph for the fiscal year.
       ``(D) Inapplicability of payment limitation.-- Section 
     1108(a) shall not apply with respect to any amount paid under 
     this paragraph.
       ``(E) Territory.--In this paragraph, the term `territory' 
     means the Commonwealth of Puerto Rico, the United States 
     Virgin Islands, Guam, American Samoa, and the Commonwealth of 
     the Northern Mariana Islands.''.

                     TITLE X--INTERNATIONAL AFFAIRS

     SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Secretary of State for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $204,000,000, to remain available 
     until September 30, 2022, for necessary expenses of the 
     Department of State to carry out the authorities, functions, 
     duties, and responsibilities in the conduct of the foreign 
     affairs of the United States, to prevent, prepare for, and 
     respond to coronavirus domestically or internationally, which 
     shall include maintaining Department of State operations.

     SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL 
                   DEVELOPMENT OPERATIONS.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Administrator of the 
     United States Agency for International Development for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $41,000,000, to remain available until 
     September 30, 2022, to carry out the provisions of section 
     667 of the Foreign Assistance Act of 1961 (22 U.S.C. 2427) 
     for necessary expenses of the United States Agency for 
     International Development to prevent, prepare for, and 
     respond to coronavirus domestically or internationally, and 
     for other operations and maintenance requirements related to 
     coronavirus.

     SEC. 10003. GLOBAL RESPONSE.

       (a) In General.--In addition to amounts otherwise 
     available, there is authorized and appropriated to the 
     Secretary of State for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $8,675,000,000, to 
     remain available until September 30, 2022, for necessary 
     expenses to carry out the provisions of section 531 of 
     chapter 4 of part II of the Foreign Assistance Act of 1961 
     (22 U.S.C. 2346) as health programs to prevent, prepare for, 
     and respond to coronavirus, which shall include recovery from 
     the impacts of such virus and shall be allocated as follows--
       (1) $905,000,000 to be made available to the United States 
     Agency for International Development for global health 
     activities to prevent, prepare for, and respond to 
     coronavirus, which shall include a contribution to a 
     multilateral vaccine development partnership to support 
     epidemic preparedness;
       (2) $3,750,000,000 to be made available to the Department 
     of State to support programs for the prevention, treatment, 
     and control of HIV/AIDS in order to prevent, prepare for, and 
     respond to coronavirus, including to mitigate the impact on 
     such programs from coronavirus and support recovery from the 
     impacts of the coronavirus, of which not less than 
     $3,500,000,000 shall be for a United States contribution to 
     the Global Fund to Fight AIDS, Tuberculosis and Malaria;
       (3) $3,090,000,000 to be made available to the United 
     States Agency for International Development to prevent, 
     prepare for, and respond to coronavirus, which shall include 
     support for international disaster relief, rehabilitation, 
     and reconstruction, for health activities, and to meet 
     emergency food security needs; and
       (4) $930,000,000 to be made available to prevent, prepare 
     for, and respond to coronavirus, which shall include 
     activities to address economic and stabilization requirements 
     resulting from such virus.
       (b) Waiver of Limitation.--Any contribution to the Global 
     Fund to Fight AIDS, Tuberculosis and Malaria made pursuant to 
     subsection (a)(2) shall be made available notwithstanding 
     section 202(d)(4)(A)(i) of the United States Leadership 
     Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 (22 
     U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be 
     considered a contribution for the purpose of applying such 
     section 202(d)(4)(A)(i).
       (c) Period of Availability.--Funds appropriated by this 
     section shall remain available for one additional year if 
     such funds are initially obligated before the expiration of 
     the period of availability contained in subsection (a).

     SEC. 10004. HUMANITARIAN RESPONSE.

       (a) In General.--In addition to amounts otherwise 
     available, there is authorized and appropriated to the 
     Secretary of State for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $500,000,000, to 
     remain available until September 30, 2022, to carry out the 
     provisions of section 2(a) and (b) of the Migration and 
     Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to 
     prevent, prepare for, and respond to coronavirus.
       (b) Use of Funds.--Funds appropriated pursuant to this 
     section shall not be made available for the costs of 
     resettling refugees in the United States.
       (c) Period of Availability.--Funds appropriated by this 
     section shall remain available for one additional year if 
     such funds are initially obligated before the expiration of 
     the period of availability contained in subsection (a).

     SEC. 10005. MULTILATERAL ASSISTANCE.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Secretary of State for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $580,000,000, to remain available 
     until September 30, 2022, to carry out the provisions of 
     section 301(a) of the Foreign Assistance Act of 1961 (22 
     U.S.C. 2221(a)) to prevent, prepare for, and respond to 
     coronavirus, which shall include support for the priorities 
     and objectives of the United Nations Global Humanitarian 
     Response Plan COVID-19 through voluntary contributions to 
     international organizations and programs administered by such 
     organizations.

                TITLE XI--COMMITTEE ON NATURAL RESOURCES

     SEC. 1101. INDIAN AFFAIRS.

       (a) In General.--In addition to amounts otherwise made 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $900,000,000 to remain available until expended, pursuant to 
     the Snyder Act (25 U.S.C. 13), of which--
       (1) $100,000,000 shall be for Tribal housing improvement;
       (2) $772,500,000 shall be for Tribal government services, 
     public safety and justice, social services, child welfare 
     assistance, and for other related expenses;
       (3) $7,500,000 shall be for related Federal administrative 
     costs and oversight; and
       (4) $20,000,000 shall be to provide and deliver potable 
     water.
       (b) Exclusions From Calculation.--Funds appropriated under 
     subsection (a) shall be excluded from the calculation of 
     funds received by those Tribal governments that participate 
     in the ``Small and Needy' '' program.
       (c) One-time Basis Funds.--Funds made available under 
     subsection (a) to Tribes and Tribal organizations under the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5301 et seq.) shall be available on a one-time basis. 
     Such non-recurring funds shall not be part of the amount 
     required by section 106 of the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5325), and such funds 
     shall only be used for the purposes identified in this 
     section.

     SEC. 1102. UNITED STATES FISH AND WILDLIFE SERVICE.

       (a) Inspection, Interdiction, and Research Related to 
     Certain Species and COVID-19.--In addition to amounts 
     otherwise made available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $95,000,000 to remain available until expended, 
     to carry out the provisions of the Fish and Wildlife Act of 
     1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife 
     Coordination Act (16 U.S.C. 661 et seq.) through direct 
     expenditure, contracts, and grants, of which--
       (1) $20,000,000 shall be for wildlife inspections, 
     interdictions, investigations, and related activities, and 
     for efforts to address wildlife trafficking;
       (2) $30,000,000 shall be for the care of captive species 
     listed under the Endangered Species Act of 1973, for the care 
     of rescued and confiscated wildlife, and for the care of 
     Federal trust species in facilities experiencing lost 
     revenues due to COVID-19; and
       (3) $45,000,000 shall be for research and extension 
     activities to strengthen early detection, rapid response, and 
     science-based management to address wildlife disease 
     outbreaks before they become pandemics and strengthen 
     capacity for wildlife health monitoring to enhance early 
     detection of diseases that have capacity to jump the species 
     barrier and pose a risk in the United States, including the 
     development of a national wildlife disease database.
       (b) Lacey Act Provisions.--In addition to amounts otherwise 
     made available, there is appropriated for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, to carry out 
     the provisions of section 42(a) of title 18, United States 
     Code, and the Lacey Act Amendments of 1981 (16 U.S.C. 3371-
     3378) to identify and designate wildlife species, or larger 
     taxonomic groups of species, as injurious under such 
     provisions if they transmit a pathogen that could potentially 
     pose a risk to human health and develop regulations to 
     develop a process to make emergency listings for injurious 
     species.

         TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY

     SEC. 12001. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

       In addition to amounts otherwise made available, there are 
     appropriated to the National Institute of Standards and 
     Technology for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $150,000,000, to remain 
     available until September 30, 2022, to fund awards for 
     research, development, and testbeds to prevent, prepare for, 
     and respond to coronavirus. None of the funds provided by 
     this section shall be subject to cost share requirements.

     SEC. 12002. NATIONAL SCIENCE FOUNDATION.

       In addition to amounts otherwise made available, there are 
     appropriated to the National Science Foundation for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $600,000,000, to remain available until 
     September 30, 2022, to fund or extend new and existing 
     research grants, cooperative agreements, scholarships, 
     fellowships, and apprenticeships, and related administrative 
     expenses to prevent, prepare for, and respond to coronavirus.

  The SPEAKER pro tempore. The bill, as amended, shall be debatable for 
1 hour equally divided among and controlled by the chair and the 
ranking minority member of the Committee on the Budget or their 
respective designees and the chair and the ranking minority member of 
the Committee on Ways and Means or their respective designees.
  The gentleman from Kentucky (Mr. Yarmuth), and the gentleman from

[[Page H836]]

Missouri (Mr. Smith), the gentleman from Massachusetts (Mr. Neal), and 
the gentleman from Texas (Mr. Brady), each will control 15 minutes.
  The Chair now recognizes the gentleman from Kentucky (Mr. Yarmuth).


                             General Leave

  Mr. YARMUTH. Mr. Speaker, I ask unanimous consent that all Members 
have 5 legislative days in which to revise and extend their remarks and 
include extraneous material in the Record on H.R. 1319.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Kentucky?
  There was no objection.
  Mr. YARMUTH. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, on Monday our Nation crossed an unfathomable milestone. 
More than half a million Americans have now died from the coronavirus. 
On top of this staggering level of loss is the reality that the virus 
is evolving, and we are now dealing with variants that are more 
contagious and highly infectious for both adults and children.
  At the same time, our Nation faces a painful and unequal recession, 
one from which we cannot fully recover until the coronavirus is 
contained.
  The resources Congress provided last year have been put to good use, 
but they are not enough. Vaccines can stop this virus, but we don't 
have the resources or infrastructure to get them out fast enough. Food 
banks are still overwhelmed, and rental assistance is running out. 
Unemployment benefits for millions of Americans will start to expire in 
just a few days. And more and more small businesses are closing their 
doors for good each day.
  We are in a race against time and the American people are counting on 
us and the American Rescue Plan.
  This plan is tailored and targeted. It will address the urgent needs 
of the American people: beating the virus, quickly and equitably 
distributing vaccines, safely reopening schools, delivering immediate 
relief to working families, and helping cities and States keep 
essential workers on the job and critical services up and running.
  The American people are painfully aware of the challenges we face, 
and that is why the majority of them, the vast majority of them, 
Democrats, Republicans, and Independents support this relief package.
  If you don't think Congress has more work to do here, then you either 
don't get what American families are going through, or you don't care. 
I don't know how else to say it.
  Relief cannot wait, and we aren't going to wait. We are going to pass 
this legislation today, and we are going to provide the aggressive, 
bold action needed to finally end this pandemic and rebuild our 
economy.
  Mr. Speaker, I yield 1 minute to the gentlewoman from California (Ms. 
Pelosi), the Speaker of the House.
  Ms. PELOSI. Mr. Speaker, I thank the gentleman for yielding, I thank 
him for his leadership as chair of the Budget Committee, to him and all 
of the members of his committee and the staff who worked so hard to 
bring this to the floor.
  Thank you to Mr. Neal and the members of the Ways and Means Committee 
and their staff. Thank you also for bringing your piece of this 
legislation to the floor. And Mr. McGovern and the Rules Committee and 
his members, and the staff members of all the committees.
  All of the chairs of the committees have worked so hard. All of their 
members, all of the staff to bring this to this very important moment 
for our country.
  As the distinguished gentleman from Kentucky acknowledged in his 
opening sentence, this week, on Monday, our Nation marked the loss of 
over 500,000 Americans to the coronavirus, a horrific human toll of 
staggering proportions, an incomprehensible sadness. Every life lost is 
a profound tragedy that we mourn, and that breaks America's heart, and 
we pray for their families.
  Each day this pandemic reaches into our communities, devastating 
families' health, financial security, and well-being. The numbers speak 
volumes: 18 million Americans are on unemployment; 24 million people 
are going hungry; 12 million, Mr. Speaker; 12 million children living 
in households with food insecurity--and that is a conservative number--
up to 40 million people cannot pay their rent and fear eviction.
  The writer, George Bernard Shaw, said, ``It is the mark of a truly 
intelligent person to be moved by statistics.'' And indeed, we are 
moved emotionally and intellectually because these statistics are not 
just numbers, they are the lives and livelihoods of our neighbors, 
family members, friends, and loved ones.

  We moved to act swiftly to put an end to this pandemic and to stem 
the suffering felt by so many. The time for decisive action is long 
overdue. President Biden's American Rescue Plan is that decisive 
action.
  Tonight, Congress is taking action to crush the virus with a national 
vaccination program, robust testing, tracing and treatment, more PPE, 
and combating health disparities affecting communities of color 
disproportionately.
  We are putting money in workers' pockets: 18 million Americans will 
receive unemployment insurance; 40 million Americans will receive 
nutrition assistance; 27 million children will receive help through an 
expanded child tax credit; 15 million low-wage workers will receive an 
earned income tax credit; and millions and millions of other people, in 
addition, will receive the direct payments.
  We are putting children safely back in schools with $130 billion 
investment in reopening schools and making up for lost learning, and to 
do so safely.
  And we are putting people back into jobs by supporting our most 
vulnerable small businesses, particularly those owned by minorities and 
women, and protecting the jobs of our heroes, healthcare workers, 
transit, sanitation, food workers, police and fire, our first 
responders, our teachers, our teachers, our teachers, and more.
  Economists overwhelmingly support this targeted action.

                              {time}  2330

  Earlier this month, Federal Reserve Chairman Jerome Powell reported 
that the real unemployment rate is 10 percent, matching the depths of 
the worst point of the Great Recession. As he said: We are still very 
far from a strong labor market whose benefits are broadly shared.
  Therefore, if we do not enact this package, the results could be 
catastrophic: depriving workers and the economy of 4 million fewer jobs 
to come back; taking a year longer to return to full employment, and 4 
years longer until real GDP recovers to a pre-pandemic status; 
confronting the entire cohort of young people with lower lifetime 
earnings; reducing the wages and job prospects of parents forced to 
stay at home.
  This legislation is transformative: lifting 12 million Americans out 
of poverty and generating $1.25 for every dollar spent. And--a great 
source of pride for us all--this legislation will cut child poverty in 
half.
  As we advance this legislation, we will continue our fight for 15, 
which will give 27 million Americans a raise. When I was Speaker in 
2007, congressional Democrats raised the minimum wage in the first 100 
hours of our new majority. It took a little longer for the Senate to 
get it done in the spring. That was 14 years ago.
  An increase in the minimum wage is a financial necessity for our 
families, a great stimulus for our economy, and a moral imperative for 
our country. With that view, it is therefore inevitable to all of us 
that the $15 minimum wage will be achieved. Even if it is inconceivable 
to some, it is inevitable to us, and we will work diligently to shorten 
the distance between the inevitable and the inconceivable.
  The $7.25 minimum wage that exists now is, in many instances, an 
exploitation of American workers. It is a cost to taxpayers because 
minimum wage workers need food and housing assistance, and many are on 
Medicaid. This is corporate welfare. This is a subsidy for business to 
pay a low wage. We want work to be respected, and we respect the 
dignity of work. We will seek a solution consistent with the Senate 
rules, and we will do so soon.
  The American people are demanding the bold action contained in the 
American Rescue Plan. Over 75 percent of Americans support this package 
and want it passed and enacted, including 60 percent of Republicans in 
the country. Families, workers, business leaders, mayors and local 
leaders, and health and faith-based organizations are all calling for 
immediate action.

[[Page H837]]

  More than 1 year ago into this pandemic and economic crisis, the 
American people need to know that their government is there for them 
and that, as President Biden has said, help is on the way.
  With that, I thank again the chairs and members of the committee, the 
staff, and all of our Members for their attention to the issue of 
morality to our country.
  Mr. Speaker, I urge a strong and bipartisan vote for the American 
Rescue Plan so we can continue our work to save lives and the 
livelihoods of the American people. I urge an ``aye'' vote.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may 
consume.
  We are here today because Washington Democrats have gotten together 
and decided to use a global pandemic as an excuse to check a few items 
off their progressive wish list. They want to reward their political 
allies at the expense of America's working class.
  If this bailout is about crushing the virus, then why does less than 
9 percent actually go towards putting shots in people's arms?
  If this bailout is about quickly reopening our schools, then why is 
less than 5 percent of the money for schools going to be spent this 
year?
  If this bailout is about helping workers and families, then why does 
this plan continue to incentivize Governors to keep small businesses 
shut down?
  Why does 25 percent of all spending go towards policies that will 
kill jobs and reduce hours worked?
  Simply put, this is the wrong plan at the wrong time for all the 
wrong reasons. It is the wrong plan because Americans living on fixed 
incomes, including 31 million seniors who are on fixed Social Security, 
will be forced to pay more out of pocket to buy food, put clothes on 
their backs, and to keep the lights on. Seniors will now have to decide 
to turn on heat or pay for the needed medication.
  It is the wrong time because Democratic economists and the 
Congressional Budget Office are warning that this spending isn't needed 
and that, by the middle of the year, our real GDP will have recovered 
and we will have our largest economic growth in 15 years.
  It is the wrong time because when you combine this bill with the 
COVID-19 money that has already been enacted, the sum is more than the 
GDP of every country in the world except China and the United States, 
and $1 trillion of already enacted spending still remains.
  So what is the reason for this bailout?
  It is all about rewarding political allies and bailouts to blue 
States. Democrats even changed the funding formula to reward States 
that severely lock down their citizens and boarded up Main Street.
  Using a pandemic to push things like the $15 Washington mandate, an 
expansion of ObamaCare, and billions on political payouts around this 
country is the real reason for this bailout.
  Mr. Speaker, I urge my colleagues on the other side of the aisle to 
look beyond their agenda and think about the working class. They want 
the schools reopened, to be able to go back to work, vaccines to keep 
their families safe, and end to this pandemic. All of that can happen 
without this bailout plan if we focus on what the American people need 
and not what one political party desperately wants.
  Mr. Speaker, I yield 1 minute to the gentleman from California (Mr. 
McCarthy), who will be the next Speaker of the House.
  Mr. McCARTHY. Mr. Speaker, I thank the gentleman for yielding, and I 
thank him for his work as the ranking member on the Budget Committee.
  Mr. Speaker, I am about to say something that the American people 
don't want to hear: the swamp is back.

  Mr. Speaker, let me be clear: The swamp is back.
  Every day since January 20, the Democrats have sided with their 
special interest allies and ignored the real needs of the American 
people. The result is the bill before us today--or I should say 
tomorrow.
  Congress won't actually vote on this bill until about 2 a.m. Saturday 
morning.
  Why?
  Because Democrats are so embarrassed by all the non-COVID waste in 
this bill, they are jamming it through in the dead of night.
  We ran the numbers. The amount of money that actually goes to 
defeating the virus is less than 9 percent. So don't call it a rescue 
bill and don't call it a relief bill. If you are a friend of the 
Speaker, you do pretty well under this bill. But for the American 
people, it is a loser.
  Let's consider Medicare. Tonight, the CBO confirmed that this bill 
will cost $36 billion in cuts to Medicare starting this year. If 
Members vote for this bill, I want them to go back to their districts 
and look the seniors in the eye and look at the hospitals, those who 
have been working night and day, and tell them why you voted to cut 
their health benefits.
  Or consider the blue State bailout. This bill calls for States and 
local governments to receive $350 billion. Most States are not in 
financial distress. Nearly half saw an increase in their revenue last 
year, and some--even including my home State of California, and the 
Speaker's as well--actually have a budget surplus. But none of that 
money is tied to reopening.
  Or consider elite institutions, Harvard and others. This bill calls 
for them to receive hundreds of millions of dollars, but Harvard 
already has a $40 billion endowment.

                              {time}  2340

  Compare that to K-12 education. This bill allocates only $6 billion 
to help reopen American schools in fiscal year 2021. More than two-
thirds of the education funding would not be spent until 2023 or later.
  Almost every one of this bill's 592 pages includes a liberal pipe 
dream that predates the pandemic. Let's check the fine print.
  On page 97, for those of you who have not read it, it hands out 
healthcare subsidies to illegal immigrants.
  On page 347, it fast-tracks $1.5 billion to Amtrak. Now, Amtrak has 
$1.5 billion from the last package they haven't even spent.
  On page 306, it gives Federal employees up to an extra $21,000 to 
help cope with virtual schooling. Let me read that so every American 
understands: If you are a Federal employee, you get an extra $21,000 to 
cope with virtual schooling. There are a lot of Federal employees who 
are going to vote for this bill tonight. But if you are one of the 
millions of parents outside of Washington, outside of the swamp, who 
are struggling through school closures, including the 1 million mothers 
who had to quit their jobs to take care of their kids at home with 
school, and the fathers that quit, you are ignored.
  On page 358, it funnels--earlier, it funneled less, just a little 
over $100 million. But last night, the Rules Committee was able to add 
more, up to $140 million for a subway tunnel near Speaker Pelosi's 
district.
  When you add it all up, the size of this payoff is jaw-dropping: $1.9 
trillion in new spending. It is the single most expensive spending bill 
ever.
  But will it help people get back to work? No. Will it help students 
get back in the classroom immediately? No. Will it help get vaccines to 
those who want it? The answer is no.
  It doesn't spend a third of the entire cost of the bill for another 2 
years, undermining the claim that this bill is so urgent. This money 
won't be spent for another 2 years.
  It doesn't have any guardrails to protect against fraud, which has 
already cost taxpayers tens of billions of dollars, including 
especially in California. It just throws out money without 
accountability, even though we have over $1 trillion unspent from the 
last bill.
  President Biden promised unity, but Democrats are delivering one-
party rule.
  Mr. Speaker, based on the facts, the Democrats' spending bill is too 
costly, too corrupt, and just too liberal for this country.
  To my colleagues who say this bill is bold, I say it is bloated. To 
those who say it is urgent, I say it is unfocused. To those who say it 
is popular, I say it is entirely partisan and has the wrong priorities.
  Republicans will support whatever is needed to get America back to 
work, back to school, and back to health. After 12 months of 
struggling, suffering, and sacrificing, that is what Americans want, 
what they need, and what they deserve.

[[Page H838]]

  That is why Republicans will introduce a motion to recommit to 
bolster the resources that families can access to help their children 
cope with the emotional stress of school closures. And it won't be for 
parents who just work for the Federal Government. It will be for all 
American parents.
  In every single district, if you watch, the anxiety and the fear for 
children have risen, the 3 million children that now mark a year that 
they have not been in the classroom. Our proposal would shift the $140 
million from Speaker Pelosi's subway to grants that would be used for 
mental health services for children. It puts children first, not the 
swamp.
  Democrats have conveniently ignored the education and mental health 
crisis affecting our children, but failing to address it is 
unacceptable. Families deserve answers. Tonight, they will finally get 
them.
  Our colleagues, it is a very clear and concise question you have 
before you. If you vote for the bill, you are cutting Medicare, you are 
cutting your hospitals, you are cutting your health providers with your 
vote.
  If you vote against the motion to recommit, which you changed, you 
are picking $140 million that you just added last night to a subway 
tunnel just outside of the Speaker's district.
  So, who do you pick? All American parents, to give them the grants 
and the resources they need to cope with their children's anxiety, the 
rise of suicide, and their mental health; or do you think that subway 
is really appropriate, right here, right now?
  Make a decision. Is the swamp back, or do hardworking American 
taxpayers come first? It is an easy question. It is easy for me to 
decide, and I think it is easy for America to decide as well.
  The SPEAKER pro tempore. Members are reminded to address their 
remarks to the Chair.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentleman from New 
York (Mr. Higgins), a distinguished member of the Budget Committee.
  Mr. HIGGINS of New York. Mr. Speaker, the American Rescue Plan is 
bold action needed to meet this defining moment.
  Seventy-six percent of Americans are rooting for its passage: direct 
payments to Americans; help for teachers and students, to return both 
of them to the classroom; help for neighborhood restaurants to reopen 
and to recover; help for local and State governments; and billions for 
vaccine making and distribution.
  Wall Street or Main Street has always been a false choice. This is 
about the neighborhood streets and the homes where real families live 
and struggle every day to give their kids a fighting chance.
  Mr. Speaker, give their kids a fighting chance. Let the recovery 
begin.
  Mr. SMITH of Missouri. Mr. Speaker, I will remind the gentleman from 
New York, if this bill is enacted, his State's 3 million seniors will 
face a cut to Medicare of $27 billion over the next 10 years.
  Mr. Speaker, I yield 30 seconds to the gentleman from California (Mr. 
McClintock).
  Mr. McCLINTOCK. Mr. Speaker, to my fellow Americans, all of this free 
money is coming out of your future earnings.
  Divided by U.S. households, $1.9 trillion comes to roughly $15,000 
for an average family. You will pay that back through your future taxes 
and inflation and through higher prices and lower wages as businesses 
pass along their taxes.
  You won't see it all directly, but you will feel it. It is the car 
you won't be able to afford someday soon or the home you won't be able 
to qualify for.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentlewoman from 
California (Ms. Chu), a distinguished member of the Budget Committee.

                              {time}  2350

  Ms. CHU. Mr. Speaker, I rise today in strong support of the American 
Rescue Plan.
  This bill provides security to families with $1,400 survival checks. 
It provides relief to the unemployed, increasing their insurance to 
$400 a week. It expands loans to small businesses to help them stay 
open. And, most importantly, it improves the distribution of vaccines 
and PPE, and expands affordable healthcare coverage so we can stop the 
terrible deaths that have occurred, saving people's lives.
  One year into this crisis, we are beginning to see the light at the 
end of the tunnel, thanks to the approval of vaccines. But we still 
have months to go before we return to normal. That means more months of 
anxiety for families, businesses, and healthcare providers, all already 
stretched to the max. That is why today we must send urgently needed 
aid directly to Americans as quickly as possible.
  This bill is too important to delay any longer. We must pass this aid 
today.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentlewoman from 
California. I would just like to point out that, out of her 6 million 
seniors, this bill will cut $44 billion from Medicare over the next 10 
years--10 years.
  Mr. Speaker, I yield 30 seconds to the gentleman from Georgia (Mr. 
Carter).
  Mr. CARTER of Georgia. Mr. Speaker, I rise today in opposition of the 
reconciliation package we have before us today. My colleagues and I 
have been saying it for weeks, but I will say it again. This package is 
simply the wrong plan at the wrong time for the wrong reasons.
  It is the wrong plan because it will incentivize lockdowns that have 
harmed our workers and our children for way too long.
  It is the wrong time because our economy is improving, and we have 
yet to spend a trillion dollars of the previously approved funding. In 
fact, just this week it was reported that jobless claims dropped 
dramatically.
  Lastly, and worst of all, it is being pushed by colleagues across the 
aisle for the wrong reasons. Less than 9 percent of this $2 trillion 
goes to combat COVID-19.
  Mr. Speaker, I urge my colleagues to consider these implications.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentleman from 
Pennsylvania (Mr. Brendan F. Boyle), another distinguished member from 
the Budget Committee.
  Mr. BRENDAN F. BOYLE of Pennsylvania. Mr. Speaker, after 12 months of 
death and despair, the American recovery begins tonight. Mr. Speaker, 
this is a big and bold plan, one of the largest bills in the history of 
Congress. It is exactly the sort of bold plan that is needed to meet 
the crisis of this moment.
  And unlike some on the other side, the American people understand it. 
That is why this plan is more popular than any economic package in my 
lifetime. A majority of Democrats, a majority of Independents, and even 
a majority of Republicans support this plan.
  Mr. Speaker, the time to act is now. Let us begin the great American 
recovery and pass this plan.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentleman from 
Pennsylvania. I will remind him that if this bill were enacted, his 
State's 2.7 million seniors would face a $17 billion cut in Medicare 
over the next 10 years.
  Mr. Speaker, I yield 1 minute to the gentlewoman from Iowa (Mrs. 
Hinson).
  Mrs. HINSON. Mr. Speaker, Americans are crying out tonight for 
targeted relief; and, instead, this bill sends money straight to 
Speaker Pelosi's pet project in California, the Bay Area Rapid Transit 
Silicon Valley phase 2.
  How insulting to the frontline workers who still have not received a 
COVID-19 vaccine, and to the mom trying to pay rent while her small 
business is in danger. And what about the ER docs and nurses treating 
kids rushed in for a mental health crisis?
  This is Washington pork spending at its worst, the kind the Speaker 
puts in for herself.
  My amendment tonight would take away the Speaker's $140 million 
subway carve-out and instead redirect that money to a truly essential 
cause: Supporting mental health programs for students.
  We have seen increasing rates of depression, anxiety, and other 
mental health challenges among our kids, who have been trapped behind 
screens for a year now. If we adopt the motion to recommit tonight, we 
will instruct the Budget Committee to reconsider my amendment, which 
would put students over subways and reject this $140 million Speaker 
set-aside in favor of getting kids the mental health help they need 
right now, before it is too late.
  Mr. Speaker, I ask unanimous consent to include in the Record the 
text

[[Page H839]]

of my amendment immediately prior to the vote on the motion to 
recommit.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from Iowa?
  There was no objection.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentlewoman from 
Washington (Ms. Jayapal), a distinguished member of the Budget 
Committee.
  Ms. JAYAPAL. Mr. Speaker, I rise in memory of the 500,000 lives lost 
from COVID.
  I rise for the 24 million Americans going hungry, 40 million 
Americans struggling to stay in their homes, and more than 8 million 
families who have been pushed into poverty.
  I rise to support survival checks that put money in the pockets of 
tens of millions of poor and working people so that they can withstand 
this devastating crisis.
  I rise to support childcare providers and housing assistance, small 
business relief, unemployment assistance, and tax credits for children 
so families can have hope again.
  I rise to support a pay raise to $15 an hour for 27 million workers 
across this country who so desperately need our help, lifting 1 million 
people out of poverty and strengthening all of our communities.

  Tonight I vote ``yes'' on this American rescue package. America, know 
that help is on the way. We are with you, and we will get through this 
together.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 30 seconds to the 
gentleman from Wisconsin (Mr. Grothman).
  Mr. GROTHMAN. Mr. Speaker, three things before you print another $1.9 
trillion in this bill. If you look at the monetary supply in the last 
year, M1 is up 67 percent and M2 is up 25 percent. You are inviting 
inflation big time.
  Secondly, I have got one local official who asked me for a million 
bucks. He is getting $21 million. Another one is asking me for 
$800,000. He is getting $20 million. Ask your local people if they need 
all this money.
  Third, I wouldn't even take it to the Senate because there is no way 
you can spend all this money. I would put some of this in 
infrastructure, just as a tip.
  The SPEAKER pro tempore. Members are reminded to address their 
remarks to the Chair.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentleman from 
Nevada (Mr. Horsford), a distinguished member of the Budget Committee.
  Mr. HORSFORD. Mr. Speaker, I rise in support of the working families 
who are counting on Congress to pass this American Rescue Plan. America 
is strong. American families are resilient, and American families are 
counting on this body to do its job.
  Earlier this week, Morning Consult and Politico released polling 
showing that the American Rescue Plan earns support from 76 percent of 
Americans, including 60 percent of Republicans.
  For months, my Republican colleagues have waged a campaign of 
misinformation against the new coronavirus relief package, but the 
American people know the toll that this pandemic has taken, and they 
are united around the need for this bill to pass.
  This bill will invest millions in public health to make sure every 
community gets the COVID-19 vaccine. It will deliver $1,400 stimulus 
checks to most Americans, following up on the $600 payment we made last 
December. It will extend the employee retention tax credit to keep 
workers on payroll and create new jobs. It will provide critical 
assistance to frontline workers, struggling families, and the 
communities that have been hardest hit by this pandemic.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. HORSFORD. I am proud to cast my vote and to listen to my 
constituents.
  Ranking member, please do not talk about the seniors in my district.
  The SPEAKER pro tempore. Members are reminded to heed the gavel.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 2 minutes to the 
gentleman from Louisiana (Mr. Scalise).
  Mr. SCALISE. Mr. Speaker, I rise in strong opposition to this bill 
because we should be here tonight focused on real priorities of the 
American people, and that should be number one. Reopening our schools 
now. Mr. Speaker, we should be focused on helping our small businesses, 
who are dying on the vine. Mr. Speaker, we should be focused on helping 
put more vaccination shots in the arms of Americans. Unfortunately, 
that is not what this bill does.
  You are talking about over a trillion dollars that is still available 
from previous bipartisan bills that is out there.

                              {time}  0000

  There are tens of billions of dollars to reopen schools that are 
available today that are not being used. We had amendments to say, any 
new money in this bill for schools is tied to reopening schools.
  Do you know that every Democrat voted against that amendment?
  In fact, if you look at some of the spending in this bill that has 
nothing to do with COVID, $350 billion to bail out failed states. 
California gets over $40 billion in this bill when they just announced 
they had a $10 billion surplus. In fact, California is going to be 
getting a subway for the bay area--$112 million.
  Mr. Speaker, I say we defund BART and give that money to those 
students right now who are being held back from going to school, who 
have mental health issues. That is what Mrs. Hinson's amendment will 
do.
  Mr. Speaker, the motion to recommit actually focuses on helping kids. 
We are holding our kids back. This bill will actually delay reopening 
of schools; 95 percent of the school money in this bill can't even be 
spent until 2022. Our kids can't wait. We ought to be focused on 
helping families, on helping businesses, on reopening schools, and more 
vaccines.
  If this bill did those things, they wouldn't be bringing it up at 
midnight on a Friday night. This bill ought to be in full public view. 
You don't pass this bill to find out what is in it. We need to defeat 
this bill and help families.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentlewoman from 
California (Ms. Lee), a distinguished member of the Budget Committee.
  Ms. LEE of California. Mr. Speaker, I rise in strong support of the 
American Rescue Plan. I thank Chairman Yarmuth, our Speaker, our 
committee chairs, for addressing this emergency urgently.
  People across America are struggling. Yes, this package is big, but 
the scale of the challenges that families face is enormous. They need 
our help, and half measures just won't cut it. We cannot wait.
  This bill extends expiring unemployment benefits, provides $1,400 
payments, permanently expands the child tax credit to $3,000 per child, 
and raises the minimum wage, way long overdue. And, yes, it provides 
State and local funding to protect the jobs of essential workers, who, 
in spite of the risk that they face, provide essential services to keep 
this country running.
  Mr. Speaker, this bill also fights the virus with funding for testing 
and vaccinations for communities of color that have been hit the 
hardest from COVID.
  Finally, this bill funds our global pandemic response. COVID doesn't 
respect borders. A global pandemic requires a global response.
  I thank Chairman Meeks of the House Committee on Foreign Affairs for 
working with me to ensure that America will play its role to help fight 
the pandemic abroad.
  Let's take this bold action and pass this bill tonight.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 2 minutes to the 
gentleman from North Carolina (Mr. McHenry).
  Mr. McHENRY. Mr. Speaker, I thank my friend from Missouri, the good 
ranking member of the Budget Committee.
  Mr. Speaker, we, as politicians, are talking down our economy 
specifically to pass this spending package. To be clear, we know many 
Americans are still suffering. Republicans want to provide targeted 
relief to those in need--temporary, targeted relief related to COVID. 
In fact, for a year now, we have been working to support families 
impacted by COVID, and we have done so in an overwhelmingly bipartisan 
way.
  Mr. Speaker, now the Democrats have power and they are not interested 
in bipartisanship--no matter what the campaign pledges were--or even 
basic facts. The fact is that CBO projects that the unemployment rate, 
which is lower right now than it was in the first

[[Page H840]]

5\1/2\ years of President Obama's Presidency, will continue to fall 
even without congressional action and reach its pre-pandemic size by 
next year.
  Additionally, personal income increased at the end of last year, and 
the report out of the Bureau of Labor Statistics today says personal 
savings rates are now over 20 percent, a level not seen in four 
decades. But these are facts that don't back up the Democrats' 
preferred narrative, that the economy is horrible, and this big, 
spending package is their solution.
  Democrats are distorting the truth to push through a package that 
dedicates only 9 percent of the $1.9 trillion price tag of this bill to 
actually combating the virus.
  Mr. Speaker, let's reject this package. Let's get American people 
back to work. Let's get schools open. Let's get parents back at work. 
Let's get women back in the workforce. And we can do that with 
bipartisan solutions, not a big spending package.
  Let's reject this. Let's start over and get to good terms so we can 
actually fix the problems for the American people, get them working 
again, get schools open, and beat the virus.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentleman from 
California (Mr. Peters), another distinguished member of the Budget 
Committee.
  Mr. PETERS. Mr. Speaker, I thank the chairman for yielding me the 
time.
  Mr. Speaker, like many, my district has been hit hard by this 
pandemic. The virus has claimed the lives of 3,200 San Diegans. Nine 
out of ten small businesses in the region report suffering in the face 
of COVID-related closures.
  I am voting to send this bill to the Senate because this plan will 
safely reopen schools, get vaccines in arms, and help people get back 
to work and the economy back on track. And the bill allows States and 
localities to provide financial relief to our Nation's ports, like the 
Port of San Diego, which expects a loss this year of over $98 million.
  Still, I remain concerned about the targeting and accountability 
around some of the funding, so I am urging the Senate to make some 
comments and some improvements: Extend the duration of unemployment 
payments, ideally with automatic triggers; adjust the amount of timing 
of State aid based on real revenue shortfall resulting from COVID; and 
expand funding for industries bearing the brunt of this crisis, like 
small restaurants, public attractions, and live entertainment.

  Mr. Speaker, I am voting ``yes'' because this is a good start. We 
have to keep it on track, but there is more work to do.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 2 minutes to the 
gentleman from Kentucky (Mr. Comer).
  Mr. COMER. Mr. Speaker, this bill isn't about COVID. It isn't about 
providing relief to struggling Americans. This massive $1.9 trillion 
spending bill is about checking boxes with Democrat donors, political 
allies, and left-wing special interest groups.
  This bill pushes out $350 billion to bail out poorly managed, locked-
down blue States, even though tens of billions of taxpayer dollars 
already provided to them remain unspent. It pushes this money out 
without guardrails, without strings attached, without certifications of 
need or accounting requirements. They are irresponsibly and recklessly 
spending hard-earned American taxpayer dollars.
  Mr. Speaker, the Republicans on my committee offered comments and 
amendments to make these dollars less vulnerable to waste, fraud, and 
abuse; amendments that targeted actual COVID-19 relief that were tied 
to important policies, like reopening schools, businesses, and 
communities. These amendments protected against bailing out underfunded 
public employee pension plans. They made sure funds were shared 
equitably with small and rural localities. These amendments prioritized 
the American people.
  Mr. Speaker, my Democrat counterparts on the Committee on Oversight 
and Reform refused to adopt a single one of these amendments. They 
refused to engage in any meaningful debate.
  Why?
  Because they don't want the American people to see where this money 
is going. Because, sadly, it isn't going to help them.
  Mr. YARMUTH. Mr. Speaker, I yield 1 minute to the gentleman from New 
Jersey (Mr. Sires), another distinguished member of the Budget 
Committee.
  Mr. SIRES. Mr. Speaker, I thank the chairman for his leadership.
  Mr. Speaker, I rise to speak in support of this much-needed relief 
package. The American Rescue Plan will help millions of people who are 
struggling in every community in our Nation as a result of the 
pandemic. It sends direct aid to those who need it most, boosts 
vaccination efforts, provides a lifeline for small businesses, helps 
kids get back to school safely, and much more.
  As many of my colleagues have mentioned, the American people--
Democrats and Republicans alike--support this critical aid. I hope that 
my colleagues will join me in passing this important bill and sending 
relief to those who need it.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, it is fascinating to stand here at almost 10 minutes 
after midnight and debate this bill and have our Republican colleagues 
say, ``There has been no debate on this bill.'' In fact, there has been 
more than 100 hours of debate on this bill in committees. There have 
been hundreds of amendments proposed, most by Republicans.

                              {time}  0010

  Mr. Speaker, the reason we are here so late tonight is because 
Republicans proposed hundreds of those amendments today in the Rules 
Committee, amendments that had already been debated and discussed in 
the various committees.
  This bill has had extensive discussion, and unfortunately, part of 
this discussion has been a misrepresentation of much of what it does. 
We hear constantly this figure of $1 trillion out there that has not 
been spent. We tried to track that trillion dollars down. We can't find 
it anywhere.
  What we do know is that all the money that has been allocated and 
deployed by prior relief measures is in the pipeline, has been 
allocated, has been assigned, has been obligated. There is no money 
wasted in this legislation.
  Also, what we know is that about 85 percent of the adults in every 
one of the speakers' districts, Democrat and Republican, will get 
$1,400 to help them make it through this desperate economy that we have 
been seeing. Every child will be granted a tax credit of $3,000. A 
family of four, for instance, will get $5,600, plus the tax credits. 
That is in everybody's district.
  As the minority leader said, we can talk about a swamp. I think he 
has been swimming in a swamp for about 4 years. Unfortunately, he needs 
to knock his head and knock some of that water out of his ears because 
he needs to stand on the Earth that we all occupy, the country that we 
occupy, and understand the pain and the suffering that the American 
people have been going through and for whom this bill is so essential.
  Mr. Speaker, I reserve the balance of my time.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, a recent letter from the Congressional Budget Office 
shows that if this bailout plan is enacted, the Medicare benefits for 
seniors will be cut by $36 million starting in fiscal year 2022 and 
every year for the next 10 years.
  I include in the Record a letter that confirms the American Rescue 
Plan Act of 2021 will cause billions of dollars of cuts to Medicare.
                                                    U.S. Congress,


                                  Congressional Budget Office,

                                Washington, DC, February 25, 2021.
     Re: Potential Statutory Pay-As-You-Go Effects of the American 
         Rescue Plan Act of 2021.

     Hon. Kevin McCarthy,
     Republican Leader, House of Representatives,
     Washington, DC.
       Dear Leader McCarthy: This letter responds to your request 
     for information about whether a sequestration (or 
     cancellation of budgetary resources) could be triggered in 
     accordance with the Statutory Pay-As-You-Go Act of 2010 
     (PAYGO) if the American Rescue Plan Act of 2021 (as posted on 
     the website of the House Committee on Rules on February 19, 
     2021) was enacted. CBO estimates

[[Page H841]]

     that the legislation would increase deficits by $1.9 trillion 
     over the 2021-2031 period.
       Under statutory PAYGO, the Office of Management and Budget 
     (OMB) is required to maintain 5- and 10-year scorecards that 
     report the estimated cumulative changes in revenues and 
     outlays generated by new legislation. If either scorecard 
     indicates a net increase in the deficit, OMB is required to 
     order a sequestration to eliminate the overage. The balance 
     used to determine the amount of a sequestration is not the 
     projected increase in the deficit for that particular year. 
     Rather, the PAYGO scorecards identify average annual effects 
     of legislation over the 5- and 10-year periods and assign 
     that average to each year in the period. Before an average is 
     calculated, any current-year effects are combined with those 
     for the budget year.
       CBO has analyzed the implications of enacting the American 
     Rescue Plan, which, by CBO's estimate, would increase 
     deficits by $1.9 trillion (including current-year effects) 
     over both a 5-year period and a 10-year period, assuming that 
     no further legislation to offset that increase was enacted. 
     In accordance with the PAYGO law, OMB would record the 
     average annual deficit on its scorecard, showing deficit 
     increases of $381 billion per year for five years, if its 
     estimate of the act's effects was the same as CBO's. If the 
     bill was enacted before the end of the calendar year, that 
     amount would be added to the PAYGO scorecard, which currently 
     carries no balances for 2021 or any subsequent years.
       Without enactment of subsequent legislation that would 
     offset the deficit increase, waive the recordation of the 
     bill's effects on the scorecard, or otherwise mitigate or 
     eliminate the statutory PAYGO requirements, OMB would be 
     required to issue a sequestration order within 15 days of the 
     end of the Congressional session to reduce spending in fiscal 
     year 2022 by $381 billion, CBO estimates. However, the PAYGO 
     law limits reductions in Medicare spending to four percentage 
     points (or an estimated $36 billion for that year), leaving 
     $345 billion to be sequestered from the remaining mandatory 
     accounts. Because the law entirely exempts many large 
     accounts, including low-income programs and Social Security, 
     in CBO's estimation, the annual resources available from 
     which OMB must draw would total between $80 billion and $90 
     billion--significantly less than the amount that would be 
     required to be sequestered.
       Because the required reduction in spending would exceed the 
     estimated amount of available resources in each year over the 
     next 10 years, in the absence of further legislation, OMB 
     would be unable to fully implement the outlay reductions 
     required by the PAYGO law.
       If you wish further details on this estimate, we will be 
     pleased to provide them. The CBO staff contact is Avi Lerner.
           Sincerely,
                                                Phillip L. Swagel,
                                                         Director.
  Mr. SMITH of Missouri. Mr. Speaker, House Republicans have filed 
hundreds and hundreds of amendments. All but two were voted down.
  This is clearly a partisan plan that is the wrong plan at the wrong 
time for all the wrong reasons. If you take out the direct checks to 
Americans, almost half of all the money that is in this bill will not 
be spent until fiscal year 2022 or later. This is not imminent.
  It is the wrong plan at the wrong time and, we know, for all the 
wrong reasons.
  Mr. Speaker, I yield back the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, one of the things that we constantly have to remember is 
where we have been over the last year and the depths to which this 
economy has fallen, the pain and suffering that the American people 
have experienced.
  Mr. Speaker, 500,000 of our fellow citizens have perished by the 
coronavirus.
  That is why the polling on this bill is so overwhelming: 76 percent 
of the American people this week, 60 percent of Republicans. That is 
why 150 or more top CEOs from the country have said this is the right 
thing to do at this time. This is why the chairman of the Fed has said 
that we need to make this kind of investment in the country. That is 
why several regional presidents of the Fed have said that. That is why 
nonprofits have said this all over the country. That is why the U.S. 
Conference of Mayors has said this is the right bill for the time.
  We have met the moment with this legislation. We have met the moment 
of need in this country. We are proud of the product we produced. We 
will make sure that the American people get through this pandemic, this 
economic crisis, this healthcare crisis, this personal crisis, and 
restore their standard of living and the economy of this country once 
we get to the other side.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The gentleman from Massachusetts (Mr. Neal) 
is recognized.
  Mr. NEAL. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, more than a year has passed since the coronavirus was 
first detected in the United States. In that time, we have lost over 
half a million people to this relentless virus. We are a nation in 
mourning for our lost loved ones, our neighbors, and, indeed, our 
colleagues.
  As we mourn, much of American life is unrecognizable. Millions of 
Americans have lost their jobs, their safety, and their security, and 
10 million jobs that were lost have not been returned.
  This is the hard reality across this Nation and in every single 
congressional district across our country.
  Through all this pain, our care for one another is still 
recognizable. We have seen this in the countless hours our health 
heroes have spent caring for the sick. We have seen other essential 
workers who have kept our grocery aisles stocked and our mail 
delivered. We have seen the care of neighbors, indeed, helping 
neighbors.
  Today, Congress acts in the same spirit of care for our fellow 
Americans by delivering on the relief our constituents, always with 
humility, have been asking for.
  This is not about dollars and cents. This is about lives that are at 
stake. We can save them by passing this bill. We will get shots into 
arms faster. We will help families stay housed and, indeed, put food on 
their tables. Most importantly, this package will help families avoid 
impossible choices.
  The Ways and Means Committee, which has written half of this 
legislation--and I must tell you, in all my years, I am really proud of 
what we did, and a reminder that it was the CARES Act that saved the 
American economy 1 year ago. Full of proven policies, it will fight 
both for public health and, simultaneously, the economic crisis.
  We will not get back to economic recovery until we defeat this virus.
  We are balancing immediate relief and sustained support to keep 
Americans afloat and ready to bounce back stronger than ever. We will 
make good on our promise of an additional $2,000 from the $1,400 that 
we promised. We will enhance and expand the refundable tax credits for 
low- and middle-income workers and their families.
  Combined, these benefits will provide an average income boost of 33 
percent for the poorest 20 percent of American households. This will be 
life-changing, and it will lift millions of children in this Nation out 
of poverty.
  For families, this bill offers massive savings in childcare expenses, 
which have been a major barrier to returning to the workforce, 
particularly for women.
  For millions of jobless Americans, we are ensuring that they can 
afford life's necessities until this economy rebounds by extending 
pandemic-related unemployment benefits and increasing that benefit.
  Access to affordable, comprehensive healthcare is critical, so we 
have included provisions to contain costs, particularly for unemployed 
workers. We will include help for nursing homes to crush the virus.
  Mr. Speaker, we shored up the multiemployer pension plans, and you 
should know I am really proud of that as well. Thirty Republicans in 
this House have voted for this legislation on two different occasions. 
Those plans were jeopardized by COVID, and we intend to correct that.
  Delaying is not an option. This is an opportunity to take bold action 
that will keep struggling Americans afloat and give them the peace of 
mind that better days are still to come.

                              {time}  0020

  For those who ask, Is this too much?
  The answer is, No.
  Economists left, right, and center have agreed with what we are about 
to do. They know that too little is not enough as we fight the 
pandemic. We will continue to fight the virus like the grave enemy that 
it is and give people a fighting chance to make it through the 
pandemic. And we must give them a chance for opportunity as we get to 
the other side, and that is what we intend to do with this legislation.
  I remind my colleagues that this is not the time for partisan rancor. 
And I

[[Page H842]]

must say that the debate in the Ways and Means Committee was superb. We 
must go big. We must be bold. And we must rise to this challenge 
because the American people this evening are counting on us.
  Mr. Speaker, I support this plan, and I urge the rest of our 
colleagues to support it as well, and I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, America is hurting, but regrettably this so-called 
COVID-19 stimulus is neither.
  Less than a dime of every dollar goes to COVID vaccines and defeating 
the virus. Less than a dime. It does next to nothing to help struggling 
Main Street businesses survive or to get America's jobless back to 
work.
  In fact, the independent Congressional Budget Office reports the 
bill's controversial job-killing mandates will kill as many as 2 
million jobs. Maybe that is why the White House refuses to tell the 
American people just how many jobs it will create.
  We need truth in advertising: This is a payoff to political friends.
  We did better when we worked together. Through December, over five 
COVID aid bills, Republicans and Democrats, we worked tirelessly to 
deliver over $3.5 trillion, the largest amount of relief in American 
history. A whopping $1 trillion remains unspent today by States, local 
governments, and schools.
  Economists, including President Obama's own economic adviser, Larry 
Summers, worry this will actually make things worse.
  The Washington Post called this ``sausage-making'' that ``strays from 
the most urgent COVID-related needs.''
  The Wall Street Journal said this is a ``non-COVID spending 
blowout.''
  Even Democratic colleagues, like New York's Adriano Espaillat, 
admitted this bill will have embarrassing provisions.
  House Democrats rejected every commonsense Republican improvement.
  Help millions of unemployed, but make sure no one gets paid more to 
stay at home than go to work? Rejected.
  Send child poverty funding equally to all poor children in America, 
rather than a chosen few in Democrat States? Rejected.
  In fact, Democrats said that miserly States didn't deserve this 
funding. Miserly States like West Virginia. I hope you heard that, 
Senator Manchin.
  Require that crucial school funding goes to schools that are open? 
Rejected.
  Protecting frontline healthcare workers from frivolous lawsuits? 
Rejected.
  Stop rampant unemployment fraud simply by verifying the identity and 
wages of those applying? Rejected.
  Giving a second stimulus check to the millions of Joe Jobless, the 
victims of President Biden's war on energy and his minimum wage 
mandate? Rejected.
  How about helping parents use education and savings towards kids' 
schooling, and especially therapies for special-needs kids? Rejected.
  What about aiding families by making permanent the 2017 tax reform's 
doubled child tax credits? Nope.
  Make sure precious healthcare dollars aren't used for abortions or 
diverted to undocumented immigrants? Uh-uh.
  Republicans proposed requiring Governors report accurate data on 
their nursing home deaths, but Democrats unanimously chose to protect 
New York Governor Cuomo's deadly policies and cover-up. Hours later 
after the vote, Cuomo's aides admitted they had reported false data.
  Speaker Pelosi's favorite pet projects and other wasteful spending 
could go to more vaccine distribution for needy Americans. But no, 
rejected.
  President Biden promised unity. Now he threatens to punish 
Republicans who oppose this massive payoff to Democrats' political 
friends.
  But President Biden and the Democrats are not punishing us by 
rejecting bipartisanship, they are punishing the American people.
  If you don't know how many jobs this will create, then don't repeat 
the failed Obama-Biden stimulus that led to the worst economic recovery 
in our lifetime.
  Stop this political payoff. Let's find common ground, as we have 
before, on what is truly urgent: crushing the virus, rebuilding this 
economy, saving Main Street businesses, and getting Americans back to 
work.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Mr. Speaker, I include in the Record a letter from the 
staff of the Joint Committee on Taxation providing a technical 
explanation of section 9674 of the American Rescue Plan Act of 2021, 
and request that the Joint Committee post the letter on their website 
as well.
                                    Congress of the United States,


                                  Joint Committee on Taxation,

                                Washington, DC, February 26, 2021.
     Hon. Richard E. Neal,
     Committee on Ways and Means,
     Washington, DC.
       Dear Chairman Neal: You asked the staff of the Joint 
     Committee on Taxation to prepare a technical explanation of a 
     provision to modify the exceptions for reporting third party 
     network transactions provided by Internal Revenue Code 
     section 6050W. The specific legislative text is new section 
     9674 of subtitle G of title IX of the American Rescue Plan 
     Act of 2021, as amended by the proposed manager's amendment.
       Enclosed please find the Joint Committee staff's 
     description of present law and technical explanation of this 
     proposal.
           Sincerely,
                                               Thomas A. Barthold,
                                                   Chief of Staff.
       Enclosure.

 Technical Explanation of the Modification of Exceptions of Reporting 
Third Party Network Transactions in New Section 9674 of Subtitle IX of 
   the American Rescue Plan Act of 2021, as Amended by the Proposed 
                          Manager's Amendment

  (Prepared by the Staff of the Joint Committee on Taxation, Feb. 26, 
                                 2021)

     Modifications of Exceptions for Reporting Third Party Network 
                              Transactions


                              Present Law

       Present law requires persons to file an information return 
     concerning certain transactions with other persons. The 
     person filing an information return is also required to 
     provide the recipient of the payment with a written statement 
     showing the aggregate payments made and the contact 
     information for the payor. These returns are intended to 
     assist taxpayers in preparing their income tax returns and to 
     help the IRS determine whether such income tax returns are 
     correct and complete.
       Returns relating to payments made in settlement of payment 
     card and third party network transactions:
       Starting in 2012 (for payments received in 2011), payment 
     settlement entities are required to report the gross amount 
     of payments made in settlement of payment card transactions 
     and third party network transactions to the IRS and to 
     businesses that receive these payments.
       Specifically, the statute requires any payment settlement 
     entity making a payment to a participating payee in 
     settlement of reportable payment transactions to report 
     annually to the IRS and to the participating payee the gross 
     amount of such reportable payment transactions, as well as 
     the name, address, and TIN of the participating payees. A 
     ``reportable payment transaction'' means any payment card 
     transaction and any third party network transaction.
       A ``payment settlement entity'' means, in the case of a 
     payment card transaction, a merchant acquiring entity and, in 
     the case of a third party network transaction, a third party 
     settlement organization. A ``participating payee'' means, in 
     the case of a payment card transaction, any person who 
     accepts a payment card as payment and, in the case of a third 
     party network transaction, any person who accepts payment 
     from a third party settlement organization in settlement of 
     such transaction.
       For purposes of the reporting requirement, the term 
     ``merchant acquiring entity'' means a bank or other 
     organization with the contractual obligation to make payment 
     to participating payees in settlement of payment card 
     transactions. A ``payment card transaction'' means any 
     transaction in which a payment card is accepted as payment? A 
     ``payment card'' is defined as any card (e.g., a credit card 
     or debit card) which is issued pursuant to an agreement or 
     arrangement which provides for: (1) one or more issuers of 
     such cards; (2) a network of persons purpose, unrelated to 
     each other, and to the issuer, who agree to accept such cards 
     as payment; and (3) standards and mechanisms for settling the 
     transactions between the merchant acquiring entities and the 
     persons who agree to accept such cards as payment. Thus, 
     under the provision, a bank that enrolls a business to accept 
     credit cards and contracts with the business to make payment 
     on credit card transactions is required to report to the IRS 
     the business's gross credit card transactions for each 
     calendar year on a Form 1099-K, Payment Card and Third Party 
     Network Transactions. The bank also is required to provide a 
     copy of the information report to the business.
       The statute also requires reporting on a third party 
     network transaction. The term

[[Page H843]]

     ``third party network transaction'' means any transaction 
     which is settled through a third party payment network. A 
     ``third party payment network'' is defined as any agreement 
     or arrangement: (1) that involves the establishment of 
     accounts with a central organization by a substantial number 
     of persons (e.g., more than 50) who are unrelated to such 
     organization, provide goods or services, and have agreed to 
     settle transactions for the provision of such goods or 
     services pursuant to such agreement or arrangement; (2) that 
     provides for standards and mechanisms for settling such 
     transactions; and (3) that guarantees persons providing goods 
     or services pursuant to such agreement or arrangement that 
     such persons will be paid for providing such goods or 
     services. In the case of a third party network transaction, 
     the payment settlement entity is the third party settlement 
     organization, which is defined as the central organization 
     which has the contractual obligation to make payment to 
     participating payees of third party network transactions. 
     Thus, an organization generally is required to report if it 
     provides a network enabling buyers to transfer funds to 
     sellers who have established accounts with the organization 
     and have a contractual obligation to accept payment through 
     the network. However, an organization operating a network 
     which merely processes electronic payments (such as wire 
     transfers, electronic checks, and direct deposit payments) 
     between buyers and sellers, but does not have contractual 
     agreements with sellers to use such network, is not required 
     to report. Similarly, an agreement to transfer funds between 
     two demand deposit accounts will not, by itself, constitute a 
     third party network transaction.
       A third party payment network does not include any 
     agreement or arrangement that provides for the issuance of 
     payment cards as defined by the provision. In addition, there 
     is an exception for de minimis payments that applies to 
     payments made by third party settlement organizations but not 
     to payments made by merchant acquiring entities. A third 
     party settlement organization is not required to report 
     unless the aggregate value of third party network 
     transactions with respect to a taxpayer for the year exceeds 
     $20,000 and the aggregate number of such transactions with 
     respect to a taxpayer exceeds 200. If a payment of funds is 
     made to a third party settlement organization by means of a 
     payment card (i.e., as part of a payment card transaction), 
     the $20,000 and 200 transaction de minimis rule continues to 
     apply to any reporting obi igation with respect to payment of 
     such funds to a participating payee by the third party 
     settlement organization made as part of a third party network 
     transaction.
       So, for example, if a business that provides a web-based 
     rental platform for short-term travelers is considered a 
     third party settlement organization, it does not have to 
     provide a Form 1099-K to property owners participating on 
     their web-based site who have received payments of $20,000 
     or less. On the other hand, if that company is considered 
     a merchant acquiring entity, it would have to issue a Form 
     1099-K to all payees participating on its platform who 
     have received payments of any amount starting with the 
     first dollar.
       There are also reporting requirements on intermediaries who 
     receive payments from a payment settlement entity and 
     distribute such payments to one or more participating payees. 
     Such intermediaries are treated as participating payees with 
     respect to the payment settlement entity and as payment 
     settlement entities with respect to the participating payees 
     to whom the intermediary distributes payments. Thus, for 
     example, in the case of a corporation that receives payment 
     from a bank for credit card sales effectuated at the 
     corporation's independently-owned franchise stores, the bank 
     is required to report the gross amount of reportable payment 
     transactions settled through the corporation (notwithstanding 
     the fact that the corporation does not accept payment cards 
     and would not otherwise be treated as a participating payee). 
     In turn, the corporation, as an intermediary, would be 
     required to report the gross amount of reportable payment 
     transactions allocable to each franchise store. The bank 
     would have no reporting obligation with respect to payments 
     made by the corporation to its franchise stores.
       Another rule provides that if a payment settlement entity 
     contracts with a third party to settle reportable payment 
     transactions on behalf of the payment settlement entity, the 
     third party is required to file the annual information return 
     in lieu of the payment settlement entity.
       The payment settlement entity is required to file the 
     information return to the IRS on or before February 28th 
     (March 31st if filing electronically) of the year following 
     the calendar year for which the return must be filed. The 
     statements are required to be furnished to the participating 
     payees on or before January 31st of the year following the 
     calendar year for which the return was required to be made.
       The Secretary has exercised authority under these rules to 
     issue guidance to implement the reporting requirement, 
     including rules to prevent the reporting of the same 
     transaction more than once.
       The reportable payment transactions subject to information 
     reporting generally are subject to backup withholding 
     requirements. In addition, the information reporting 
     penalties apply for any failure to file a correct information 
     return or furnish a correct payee statement with respect to 
     the reportable payment transactions. Any person who is 
     required to file an information return or furnish a payee 
     statement but who fails to do so on or before the prescribed 
     due date is subject to a penalty that varies based on when, 
     if at all, the correct information return is filed or 
     furnished. There are penalties imposed for failure to file 
     the information return, furnish payee statements, or comply 
     with other various reporting requirements. No penalty is 
     imposed if the failure is due to reasonable cause. Both the 
     failure to file and failure to furnish penalties are adjusted 
     annually to account for inflation.


                        Explanation of Provision

       This provision lowers and modifies the threshold below 
     which a third party settlement organization is not required 
     to report payments to participants in its network. Under the 
     provision, for any calendar year, a third party settlement 
     organization is required to report third party network 
     transactions with any participating payee that exceed a 
     minimum threshold of $600 in aggregate payments, regardless 
     of the aggregate number of such transactions.
       Third party network transactions include any commercial 
     transactions settled through a third party payment network. 
     The provision also clarifies that third party network 
     transactions only include transactions for the provision of 
     goods or services (e.g., personal gifts, charitable 
     contributions, and reimbursements are not included).
       For example, an individual who has registered for a mobile 
     payment service and uses such a service to reimburse friends 
     or relatives for expenses, or on occasion sells a used item 
     to another person, would not be engaging in transactions that 
     are subject to reporting requirements. However, if that 
     individual were to register with such mobile payment service 
     for the purposes of engaging in commercial transactions, such 
     as regularly carrying on a trade or business through use of 
     that service, the mobile payment service would be required to 
     report under the provision.


                             Effective Date

       The part of the provision that lowers and modifies the 
     reporting threshold is effective for returns for calendar 
     years beginning after December 31, 2021.
       The part of the provision that clarifies that reporting is 
     not required on transactions which are not for goods or 
     services is effective for transactions after the date of 
     enactment.
  Mr. NEAL. Mr. Speaker, let me also note on this proud day that it 
happens to be the 95th anniversary of the creation of the Joint 
Committee on Taxation, and throughout its history it has provided the 
Committee on Ways and Means with invaluable advice, and I suspect that 
is something we can all agree on.
  Mr. Speaker, I yield 1 minute to the gentleman from California (Mr. 
Thompson).
  Mr. THOMPSON of California. Mr. Speaker, I rise in strong support of 
this legislation. The American people are hurting, half a million 
people are dead, tens of millions have gotten sick. Millions have lost 
their jobs, businesses have shut down, many closed forever, and kids 
can't go to school. Families are without food and behind on their rent.
  This bill provides direct payments to Americans and helps small 
businesses and restaurants. It provides crucial funding for State and 
local governments, funding for vaccines, childcare, and critical funds 
to get our kids back safely to school.
  Mr. Speaker, I urge everyone to vote for this bill, the American 
people are counting on us.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentleman from 
Nebraska (Mr. Smith).
  Mr. SMITH of Nebraska. Mr. Speaker, I rise to oppose this massive 
legislation. We are here supposedly for COVID relief, but the vast 
majority of this bill, as you have already heard, has nothing to do 
with defeating this disease.
  Real COVID relief would prioritize vaccine distribution, reopening 
small businesses, and getting our children back in classrooms. This 
bill does not do that.
  This bill is a litany of longstanding proposals which are detrimental 
to our small businesses and will actually hurt our efforts to reconnect 
the unemployed.
  The extension of the child tax credit and EITC were first introduced 
long before the pandemic and will disincentivize returning to work. 
Likewise, the proposed bailout for mismanaged multiemployer pensions 
predates COVID-19. And now we have learned that bringing this bill to 
the floor was actually delayed because Democrats were adding a new cash 
grab, drastically lowering the threshold at which gig workers receive a 
1099-K.

[[Page H844]]

  It is like the majority learned nothing from the debacle they created 
when they shoehorned new 1099 rules into ObamaCare.
  Mr. Speaker, I am appalled that we are here tonight continuing to try 
to address this in such a manner when we owe the American people better 
than what this legislation delivers. I urge its defeat.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from Oregon 
(Mr. Blumenauer), a member of the Ways and Means Committee.
  Mr. BLUMENAUER. Mr. Speaker, I was stunned to hear our friend from 
North Carolina talk about the rosy economic situation.
  Let me give one example. For the last year, I have been working on 
behalf of America's 500,000 independent restaurants. There are 11 
million employees and their trillion-dollar supply chain.

                              {time}  0030

  Already it is too late for one in six who have closed permanently 
this last year. Without direct assistance, we could lose 80 percent. 
The good news is that the American Rescue Plan contains $25 billion to 
fund the restaurants bill. Without the direct relief they need, those 
restaurants won't survive. This is why it has broad, bipartisan support 
from Republican mayors, Governors, local officials, and business 
leaders.
  Mr. Speaker, I strongly urge the passage of the American Rescue Plan 
and the $25 billion lifeline to our independent restaurants that are so 
important to our communities.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentlewoman from West 
Virginia (Mrs. Miller), who is a new member of the Ways and Means 
Committee.
  Mrs. MILLER of West Virginia. Mr. Speaker, I raise bison. I know bull 
when I see it, and I know manure when I see it. Less than 10 percent of 
this so-called stimulus package actually focuses on the pandemic.
  In this bill, House Democrats said no to my proposal to target aid to 
States with high child poverty rates to lift our children up. Instead, 
they said yes to $1,400 checks that could go to people who entered our 
country illegally. They said yes to hundreds of millions for absurd pet 
projects, like Silicon Valley subway systems, the Seaway International 
Bridge, and $350 billion in blue State bailouts.
  Let's cut the bull. The $1.9 trillion payout doesn't crush COVID, nor 
does it create jobs. Our grandchildren should not be saddled with the 
cost of this bag of bailouts.
  Mr. NEAL. Mr. Speaker, I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentlewoman from 
Indiana (Mrs. Walorski).
  Mrs. WALORSKI. Mr. Speaker, I believe every person born or unborn is 
worthy of our protection. A majority of Americans--nearly 60 percent--
believe that Federal tax dollars should not be used to pay for the 
destruction of life. Hyde protections to prohibit taxpayer funding for 
elective abortions have been in place in this country ever since 
President Ford. Even President Biden supported them as a Senator. But 
now House Democrats have abandoned nearly a half century of bipartisan 
consensus.
  I offered an amendment in the Ways and Means Committee to include 
Hyde protections, which have saved more than 2 million innocent lives 
in this $1.9 trillion bill. I also joined my colleagues in submitting a 
similar amendment for floor consideration. Democrats rejected both.
  This is a moment that calls for healing and not destruction, for 
saving lives and not ending them, for bringing Americans together and 
not tearing us apart. It is sad to see partisanship take priority over 
the most vulnerable among us, the unborn.
  Mr. Speaker, I urge my colleagues to join me in protecting innocent 
life by opposing this bill.
  Mr. NEAL. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from 
Illinois (Mr. Danny K. Davis), who is a member of the Ways and Means 
Committee.
  Mr. Speaker, the residents of my district and of districts all over 
America are jumping for joy. They are jumping because they see this 
bill like manna from heaven. There is money for COVID testing; money 
for vaccines; money for their pockets; money to help reopen schools; 
unemployment checks; tax credits for children; money for hospitals, 
health centers, nursing homes, daycare centers, State, county, and 
local governments; money for poor families, poor children, homeless 
youth, small businesses, restaurants, rental assistance and mortgage 
payments so they can stay in their homes. You name it, Mr. Speaker, it 
is in this bill.
  Joe Biden to the rescue. Thank God for Joe Biden and Kamala Harris, 
Nancy Pelosi and Chuck Schumer, and especially the people in Georgia. I 
will vote for this bill. I will vote ``yes.'' Yes, Mr. Speaker, I will 
vote to rescue and save America.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentleman from 
Pennsylvania (Mr. Thompson), who is the lead Republican of the House 
Agriculture Committee.
  Mr. THOMPSON of Pennsylvania. Mr. Speaker, I thank the gentleman for 
yielding.
  Mr. Speaker, 2 weeks ago, the majority frog-marched the Agriculture 
Committee through a Potemkin markup. It was a legislative charade 
designed to give this process a veneer of regular order.
  The truth is that this bill was drafted behind closed doors by the 
Democratic leadership, without input from the many rural stakeholders 
who have been begging this Congress for help. The result is a bill that 
spends too much on flawed priorities and fails to meet the needs of 
rural communities.
  Agriculture Committee Republicans offered amendments to provide much-
needed funding for rural hospitals, schools, and businesses; 
telemedicine services; broadband connectivity; and critical disaster 
relief.
  Surprising no one, these were defeated on a partisan basis. For the 
one that did pass in our committee, it was stripped from the bill 
before reaching the floor.
  It is astonishing, Mr. Speaker. Despite the wish list of political 
giveaways and excessive spending in this bill, the majority somehow 
managed to forget rural America.
  Mr. Speaker, I oppose this bill. I believe that we can do better than 
this. In fact, we must do better than this.
  Mr. NEAL. Mr. Speaker, I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentleman from 
Kentucky (Mr. Barr).
  Mr. BARR. Mr. Speaker, my friends on the other side of the aisle 
should be embarrassed. This massive, $1.9 trillion spending spree is 
nothing more than a fiscally irresponsible, liberal wish list. Less 
than 10 percent of this bill actually responds to the pandemic in the 
form of vaccine distribution and other public health needs. The vast 
majority of this funding goes to misplaced priorities, such as bailing 
out mismanaged State and local governments for pre-COVID liabilities, 
paying people to not work, expanding ObamaCare, providing stimulus 
checks to illegal immigrants, and allowing taxpayer funds to pay for 
abortion.
  It is true that the legislation appropriates $130 billion on top of 
the $110 billion already provided to schools, but it does so without 
any stipulation that schools actually reopen. This is despite 
overwhelming evidence that it is safe for our children to go back to 
in-person learning. And 95 percent of the money allocated to schools 
will not be spent until after 2022, which means this bill does almost 
nothing to get our kids back in the classroom. Meanwhile, approximately 
$1 trillion in COVID relief already appropriated by Congress remains 
unspent.
  Mr. Speaker, I am voting ``no'' for my children, I am voting ``no'' 
to protect taxpayers, and I encourage all of my colleagues to vote 
``no.''
  Mr. NEAL. Mr. Speaker, I yield 1\1/2\ minutes to the gentlewoman from 
California (Ms. Sanchez), who is a member of the Ways and Means 
Committee.
  Ms. SANCHEZ. Mr. Speaker, I thank Chairman Neal for his leadership in 
crafting such a big part of this bold package. It has been almost 1 
year since our lives were turned upside down. In that time, we have 
lost loved ones, friends, and neighbors; and millions more families are 
out of options.
  We cannot afford to leave anyone behind. That is why this plan 
extends critical lifelines, so that families can meet their basic needs 
of putting food

[[Page H845]]

on the table and paying their rent while we finally get this pandemic 
under control. I don't know what fantasy la-la land my colleagues on 
the other side of the aisle live in, but families are hurting in this 
country, and this bill will help them.
  Mr. Speaker, you cannot stand up here and say you support the working 
class and families when you plan on voting ``no'' to helping them.
  I am proud that this package includes many good things that help 
deliver on behalf of families that are in need. But I am especially 
proud that this package includes a bill that I introduced with 
Congresswoman McBath from Georgia, which will provide those on 
unemployment benefits with a guaranteed subsidy for healthcare so they 
don't lose their coverage in the middle of the worst pandemic that our 
country has seen in 100 years.
  I am also pleased that this package includes an expansion and an 
improvement of the Child and Dependent Care Tax Credit that I have long 
championed. These robust resources will help us meet the moment. This 
rescue plan will keep families and children from falling into poverty.
  The SPEAKER pro tempore. The time of the gentlewoman has expired.
  Mr. NEAL. Mr. Speaker, I yield an additional 30 seconds to the 
gentlewoman from California.
  Ms. SANCHEZ. Mr. Speaker, this is not the time for small thinking. My 
Republican colleagues don't get that. They oppose this bill, despite 
the fact that it is wildly popular even among Republicans. Their 
opposition, I think, is simply because it is a Democratic bill.
  Mr. Speaker, I urge my colleagues to vote ``yes'' for the American 
Rescue Plan so that all families can see better days ahead.

                              {time}  0040

  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentleman from 
Pennsylvania (Mr. Perry).
  Mr. PERRY. Mr. Speaker, we all want to help. This is the American 
Rescue Plan--the American Rescue Plan. Somehow, $8.6 billion of the 
American Rescue Plan is headed overseas.
  This isn't a rescue plan. This is a grift. This is theft.
  We are digging tunnels. We are building bridges. That has nothing to 
do with the pandemic. Ninety percent of this money goes everywhere but 
the pandemic.
  I mean, it is not going to help schools. It is not going to help 
people who have been put out of their jobs. It is not going to help 
people who need a vaccination or healthcare, none of that.
  Ninety percent of about $2 trillion, this is a payoff. It is payoff 
to political friends. That is why it is partisan, because we don't 
think we should be paying off political friends. We want to help the 
American people.
  Mr. Speaker, this doesn't help the American people. This is a grift. 
They are abusing people who are sick and have died and are hurting. 
This is abuse. I vote ``no.''
  Mr. NEAL. Mr. Speaker, I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield 1 minute to the gentleman from 
Arkansas (Mr. Westerman), the lead Republican on the Natural Resources 
Committee.
  Mr. WESTERMAN. Mr. Speaker, this is the second time today I have been 
here speaking against highly partisan Democrat wish list bills that 
fall under my committee's jurisdiction but never went through a markup.
  This so-called rescue plan is to COVID relief what Democrat rhetoric 
is to actual bipartisanship and transparency. It is disingenuous. It is 
a headline that doesn't match the contents of the story. It has the 
credibility of Russian, Chinese, and North Korean virus reporting. It 
is as germane to its stated purpose as the metal detectors outside this 
Chamber are to our safety.
  This bill contains bad policy concocted through a bad process that 
will produce bad results. The short-term gratification of Congress 
spending tomorrow's lunch money on bailout candy today will be the 
burden of millions of Americans students who are still out of school 
and being left behind.
  Mr. Speaker, I encourage a ``no'' vote and an honest discussion about 
the real needs of America.
  Mr. NEAL. Mr. Speaker, I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield 30 seconds to the gentleman from 
Tennessee (Mr. Burchett).
  Mr. BURCHETT. Mr. Speaker, I thank the chairman, the number one 
second baseman on the team.
  The bill you are about to vote on is the gravy train, and the final 
stop before it goes off the cliff is this Chamber, Mr. Speaker. It 
costs $1.9 trillion, and only 9 percent goes to addressing the 
coronavirus.
  It is easy to understand why my colleagues across the aisle are so 
eager to vote for this massive bailout, because everything in it is for 
political paybacks: $300 billion for mismanaged governments in blue 
States; $100 million for a subway for Speaker Pelosi; even Mr. Schumer 
gets a bridge to nowhere.
  There is way too much dadgum pork in here for special interests that 
have nothing to do with addressing the coronavirus. This was drafted 
for the politicians in D.C., not my constituents in east Tennessee.
  Mr. Speaker, I will proudly vote ``no'' on this so-called relief 
package.
  Mr. NEAL. Mr. Speaker, I yield 1\1/2\ minutes to the gentlewoman from 
Washington (Ms. DelBene), a member of the Ways and Means Committee who 
has had a profound influence on the child credits in this legislation.
  Ms. DelBENE. Mr. Speaker, I rise today in support of the American 
Rescue Plan.
  This bill contains critical support for our communities, including a 
provision that I fought for in expansion of the child tax credit. The 
child tax credit is the largest Federal investment we make in our 
children, but it still leaves behind one-third of all children who are 
in families who earn too little to get the full credit.
  Those left behind include half of Black and Hispanic children, 
families with young children, families in rural areas, and families 
headed by women. This bill will provide an increased credit and monthly 
payments to help families pay bills and buy essentials. An estimated 8 
million people have fallen into poverty during this crisis, making the 
current need even greater.
  Today, my colleagues have the opportunity to vote to crush the virus, 
get our economy back on track, and transform the lives of impoverished 
children. Mr. Speaker, I urge my colleagues to vote ``yes'' on this 
critical legislation.
  Mr. BRADY. Mr. Speaker, I yield 1\1/4\ minutes to the gentleman from 
Alabama (Mr. Palmer).
  Mr. PALMER. Mr. Speaker, millions of American school children will 
soon have missed a year of in-person instruction, and we may have 
inflicted permanent damage on some of them and on our country.
  The educational losses are disproportionately the fault of Democratic 
Governors and mayors. Those are not my words but the content of an 
article in The New York Times.
  The article goes on to say: ``The blunt fact is that it is Democrats, 
including those who run the West Coast, from California through Oregon 
to Washington State, who have presided over one of the worst blows to 
the education of disadvantaged Americans in history. The result: more 
dropouts, less literacy and numeracy, widening race gaps, and long-term 
harm to some of our most marginalized youth.''
  The article continues: ``As many as 3 million children in the United 
States have missed all formal education, in-person or virtual, for 
almost a year.''
  Democrat policies leaving schools closed have inflicted a pandemic of 
depression, anxiety, behavioral problems, drug abuse, and suicide among 
school-age children. You said this bill will get children back in 
school, but the funds in this bill that are education-related have 
nothing to do with reopening schools. It leaves them closed.
  I hope parents of the children who are locked out of their schools 
are watching what you are doing, how you have abandoned their children 
in favor of your powerful political friends. I can only hope they never 
forget that, at the moment they needed you to step up and do the right 
thing, you failed them and their children.
  Mr. Speaker, millions of American schoolchildren will soon have 
missed a year of in-person instruction, and we may have inflicted 
permanent damage on some of them, and on

[[Page H846]]

our country. The educational losses are disproportionately the fault of 
Democratic governors and mayors who too often let schools stay closed 
even as bars opened.
  Those are not my words, but the content of an article in the New York 
Times. The Times article goes on to say, The blunt fact is that it is 
Democrats--including those who run the West Coast, from California 
through Oregon to Washington State--who have presided over one of the 
worst blows to the education of disadvantaged Americans in history. The 
result: more dropouts, less literacy and numeracy, widening race gaps, 
and long-term harm to some of our most marginalized youth.
  It continues, The San Francisco Federal Reserve Bank this month 
estimated that educational disruptions during this pandemic may 
increase the number of high school dropouts over 10 years by 3.8 
percent, while also reducing the number of college-educated workers in 
the labor force. This will shrink the incomes of Americans for 70 
years, until the last of today's students leave the work force, the 
bank said.
  As many as three million children in the United States have missed 
all formal education, in-person or virtual, for almost a year.
  Finally, The Centers for Disease Control and Prevention found, ``in-
person learning in schools has not been associated with substantial 
community transmission.'' The British Medical Journal this week put it 
this way in an editorial: ``Closing schools is not evidence based and 
harms children.'' I remind you, this is from the New York Times.
  Democrat policies have inflicted a pandemic of depression, anxiety, 
behavioral problems, drug abuse, and suicide among school-age children. 
Democrats, including President Biden, have said you will follow the 
science on school openings, but that is not what is being done. You 
said this bill will help get children back in school, but instead, you 
are bailing out the teachers' union's pension plans, building a bridge 
in New York, constructing an underground tunnel in Silicon Valley, 
bailing out incompetently run state governments, lavishing money on 
museums and the arts. The funds in this bill that are education-related 
have nothing to do with reopening schools. It leaves them closed.
  I hope parents of the children who are locked out of their schools 
are watching what you are doing, how you have abandoned their children 
in favor of your powerful political friends. I can only hope they never 
forget that at the moment they needed you to step up and do the right 
thing . . . you failed them and their children.
  I urge my colleagues to vote NO on this bill.
  Mr. NEAL. Mr. Speaker, I reserve the balance of my time.
  Mr. BRADY. Mr. Speaker, I yield myself as much time as I may consume.
  Americans struggling with COVID, businesses fighting to survive, 
seniors waiting for vaccines, millions of Americans now jobless due to 
lockdowns, they all deserve better than this partisan, rushed, special 
interest payoff to political friends.
  Less than a dime of every dollar of this bill goes to COVID vaccines 
and defeating the virus. There is next to nothing to save Main Street 
businesses or get Americans unemployed back to work. And after spending 
nearly $2 trillion, the White House can't, or won't, tell us how many 
jobs this will create.
  History will describe this moment as a time when more than 500,000 
Americans have lost their lives, millions are jobless, small businesses 
are struggling, and seniors are praying for the vaccine, and House 
Democrats said: Let's build our Speaker a tunnel.
  Come on, man. We can do better. We can work in a bipartisan way to 
crush this virus and rebuild America's economy, just as we did five 
times this past year to deliver the largest relief in American history. 
Vote ``no'' to payoffs to political friends.
  Mr. Speaker, I yield back the balance of my time.

                              {time}  0050

  Mr. NEAL. Mr. Speaker, I yield myself the balance of my time.
  Let me begin by recognizing the extraordinary work that has gone into 
this legislation by the Ways and Means Committee staff, the Office of 
Legislative Counsel, the Joint Committee on Taxation, and many others: 
Morna Miller, Amy Hall, Kara Getz, Andrew Grossman, Melanie Egorin, and 
Alice Lin, to name but a few of the superb staff members that we have.
  They have worked long hours under immense pressure, all while facing 
the same challenges of remote school, lack of child care, and concern 
for family members that Americans everywhere face. There are too many 
names to include here, but let it be known that your counsel is 
unparalleled and your expertise is unmatched.
  Mr. Speaker, tonight, we recognize that a half a million people have 
died. Millions have been affected by this dreadful disease. Ten million 
jobs that were lost have not been returned, and 18 million members of 
our family are receiving unemployment benefits. People who never 
imagined that they might be relying on a food bank are lining up 
weekly, and they are part of the unthinkable number of children that 
still go hungry as we meet.
  With this legislation, we are taking bold action, and, yes, it is 
sweeping. I want to thank Joe Biden for his courage and vision in 
helping to bring us to this moment. Yes, it will be costly, but if 
crushing this virus and ending the suffering that Americans are 
currently facing, if it is not worth this investment, then I ask: What 
is?
  Over the Speaker's rostrum there is an extraordinary quote by a son 
of Massachusetts, and I think that it compels us to this moment. Mr. 
Webster asked, ``Let us develop the resources of our land and call 
forth its powers and build up its institutions, promote all of its 
great interests, and see whether we also in our day and generation may 
not perform something worthy to be remembered.''
  Tonight, as we vote for this legislation, we are going to achieve 
something that will be worthy to be remembered.
  Mr. Speaker, I include in the Record a letter listing business 
leaders in support of this bill

    180 Business Leaders Sign in Support of the American Rescue Plan

                     (By Jana Plat, Feb. 24, 2021)

       Washington, DC--Today, 180 CEOs issued a public letter to 
     leaders of Congress, urging rapid, bipartisan adoption of a 
     stimulus package on the model of the American Rescue Plan. 
     The following is the text of the letter and the full list of 
     signatories.
       Dear Majority Leader Schumer, Speaker Pelosi, Minority 
     Leader McConnell and Minority Leader McCarthy: We write to 
     urge immediate and large-scale federal legislation to address 
     the health and economic crises brought on by the COVID-19 
     pandemic. More than a year after the first coronavirus case 
     was reported in the United States, our nation is still 
     struggling to combat the spread and reverse its economic 
     fallout.
       Previous federal relief measures have been essential, but 
     more must be done to put the country on a trajectory for a 
     strong, durable recovery. Congress should act swiftly and on 
     a bipartisan basis to authorize a stimulus and relief package 
     along the lines of the Biden-Harris administration's proposed 
     American Rescue Plan.
       Strengthening the public health response to coronavirus is 
     the first step toward economic restoration. The American 
     Rescue Plan mobilizes a national vaccination program, 
     delivers economic relief to struggling families, and supports 
     communities that were most damaged by the pandemic.
       More than 10 million fewer Americans are working today than 
     when the pandemic began, small businesses across the country 
     are facing bankruptcy, and schools are struggling to reopen. 
     The most vulnerable Americans--including women, people of 
     color and low wage workers--are experiencing the worst of the 
     pandemic, with unprecedented job loss, childcare burdens and 
     food insecurity. States and cities have been crushed by 
     pandemic-related expenses and revenue losses.
       The American Rescue Plan provides a framework for 
     coordinated public-private efforts to overcome COVID-19 and 
     to move forward with a new era of inclusive growth. The 
     country's business community is prepared to work with you to 
     achieve these critical objectives.
           Sincerely,
       Yo Akatsuka, President & CEO, Nomura Holding America Inc.; 
     Ellen Alemany, Chairman & CEO, CIT Group Inc.; Simon Allen, 
     Chief Executive Officer, McGraw-Hill Education, Inc.; Jeffrey 
     H. Aronson, Managing Principal, Centerbridge Partners; Neil 
     Barr, Managing Partner, Davis Polk & Wardwell LLP; Rich 
     Barton, Co-Founder & CEO, Zillow; Candace K. Beinecke, Senior 
     Partner, Hughes Hubbard & Reed LLP; Charles R. Bendit, Co-
     Chief Executive Officer, Taconic Investment Partners LLC; 
     Stephen Berger, Chairman, Odyssey Investment Partners, LLC; 
     William H. Berkman, Co-Chairman & CEO, Radius Global 
     Infrastructure, Inc.; Frank J. Bisignano, Chief Executive 
     Officer, Fiserv; Jeff T. Blau, Chief Executive Officer, The 
     Related Companies, L.P.; Kathy Bloomgarden, Chief Executive 
     Officer, Ruder Finn, Inc.; Lora Blum, Chief Legal Officer & 
     Secretary, Survey Monkey; Adam M. Blumenthal, Managing 
     Partner, Blue Wolf Capital Partners; John Borthwick, Founder 
     & CEO, Betaworks; Ari Buchalter, President & CEO, 
     Intersection.
       Martin S. Burger, Chief Executive Officer, Silverstein 
     Properties. Inc.; Chris Cartwright, President & CEO, 
     TransUnion; Anthony Casalena, Founder & CEO, Squarespace, 
     Inc.; Timothy Cawley, President & CEO, Con Edison, Inc.; 
     Guillaume Cerutti, Chief Executive Officer, Christie's; Brian 
     Chesky, Co-founder & CEO, Airbnb,

[[Page H847]]

     Inc.; H. Rodgin Cohen, Senior Chairman, Sullivan & Cromwell 
     LLP; Maria Colacurcio, Chief Executive Officer, Syndio 
     Solutions; Richard A.C. Coles. Founder & Managing Partner, 
     Vanbarton Group LLC; Marc Cooper, Chief Executive Officer, PJ 
     Solomon, L.P.; R. Cromwell Coulson, President & CEO, OTC 
     Markets Group; Linda Darr. CEO of the American Council of 
     Engineering Companies; Todd C. DeGarmo, Chief Executive 
     Officer, STUDIOS Architecture; Annemarie DiCola, Chief 
     Executive Officer, Trepp, LLC; William R. Dougherty, 
     Chairman, Executive Committee, Simpson Thacher & Bartlett 
     LLP; Russell Dubner, President & CEO, Edelman US; Douglas 
     Durst, Chairman, Durst Organization Inc.; Blair W. Effron, 
     Co-Founder, Centerview Partners; Joel S. Ehrenkranz, Partner 
     & Co-Founder, Ehrenkranz Partners L.P.; Douglas F. Eisenberg, 
     Founder & CEO, A&E Real Estate, LLC; Steven M. Ellis, 
     Chairman of the Firm, Proskauer.
       Helmy Eltoukhy PhD, Chief Executive Officer, Guardant 
     Health; Alexander Farman-Farmaian, Vice Chairman, Portfolio 
     Manager, Edgewood Management LLC; Ziel Feldman, Chairman & 
     Founder, HFZ Capital Group; Laurence D. Fink, Chairman & CEO, 
     BlackRock; Peter Finn, Founding Partner, Finn Partners; John 
     Fish, Chairman & CEO, Suffolk; Winston C. Fisher, Partner, 
     Fisher Brothers; William E. Ford, Chairman & CEO, General 
     Atlantic LLC; Lynne Fox, Board Chair, Amalgamated Bank; Paul 
     Fribourg, Chairman & CEO, Continental Grain Company; Ryan 
     Gellert, CEO, Patagonia; Pat Gelsinger, Chief Executive 
     Officer, Intel Corporation; Dexter Goei, Chief Executive 
     Officer, Altice USA; Timothy Gokey, Chief Executive Officer, 
     Broadridge Financial Solutions, Inc.; Perry Golkin, Chief 
     Executive Officer, PPC Enterprises LLC; James P. Gorman, 
     Chairman & CEO, Morgan Stanley; Barry M. Gosin, Chief 
     Executive Officer, Newmark; Jonathan N. Grayer, Chairman & 
     CEO, Weld North LLC; David J. Greenwald, Chairman, Fried, 
     Frank, Harris, Shriver & Jacobson LLP; Efraim Grinberg, 
     Chairman & CEO, Movado Group, Inc.
       Stewart KP Gross, Managing Director, Lightyear Capital; 
     Robin Hayes, Chief Executive Officer, JetBlue Airways 
     Corporation; Leslie W. Himmel, Managing Partner, Himmel & 
     Meringoff Properties, Inc.; Linh Hoang, Chief Executive 
     Officer, Boston Microfluidics; Barbara Humpton, President & 
     CEO, Siemens USA; Frederick J. Iseman, Chairman & CEO, CI 
     Capital Partners LLC; Kenneth M. Jacobs, Chairman & CEO, 
     Lazard; Jerry Jacobs, Chief Executive Officer, Delaware North 
     Companies, Inc.; John Josephson, Chairman & CEO, Sesac; Jared 
     Kaplan, Chief Executive Officer, OppFi; Brad S. Karp, Chair, 
     Paul, Weiss, Rifkind, Wharton & Garrison LLP; Charles R. 
     Kaye, Chief Executive Officer, Warburg Pincus LLC; Jason 
     Kelly, Founder & CEO, Gingko Bioworks; Alfred F. Kelly, Jr., 
     Chairman & CEO, Visa Inc.; Anthony S. Kendall, Chairman & 
     CEO, Mitchell & Titus, LLP; Richard A. Kennedy, President & 
     CEO, Skanska USA Inc.; Michel A. Khalaf, President & CEO, 
     MetLife, Inc.; Brian Kingston, CEO of Real Estate, Brookfield 
     Asset Management; Scott Kirby, Chief Executive Officer, 
     United Airlines.
       Kip Kirkpatrick, Co-Chief Executive Officer, The Vistria 
     Group; Philip Krim, Co-Founder & CEO, Casper; Barbara Armand 
     Kushner, President, Armand Corporation; Christopher Larsen, 
     Chief Executive Officer, Halmar International, LLC; Michael 
     Lastoria, Founder & CEO, &pizza; William P. Lauder, Executive 
     Chairman, The Estee Lauder Companies, Inc.; Rochelle B. 
     Lazarus, Chairman Emeritus, Ogilvy & Mather Worldwide; 
     Richard S. LeFrak, Chairman & CEO, The LeFrak Organization; 
     Rich Lesser, President & CEO, Boston Consulting Group; Max 
     Levchin, Founder & CEO, Affirm, Inc.; Aaron Levie, Chief 
     Executive Officer. Box; Jeffrey E. Levine, Chairman, 
     Douglaston Development; Pamela Liebman, President & CEO, The 
     Corcoran Group, Inc.; Martin Lipton, Senior Partner, 
     Wachtell, Lipton, Rosen & Katz; Robert P. LoCascio, Founder & 
     CEO, LivePerson, Inc.; Charles Lowrey, Chairman & CEO, 
     Prudential Financial; Roger Lynch, Chief Executive Officer, 
     Conde Nast.
       Mehdi Mahmud, CEO & President, First Eagle Investment 
     Management, LLC; Anthony Malkin, Chairman, President & CEO, 
     Empire State Realty Trust; Anthony E. Mann, President & CEO, 
     E-J Electric Installation Co.; Sandeep Mathrani, Chief 
     Executive Officer, WeWork; Peter W. May, President & Founding 
     Partner, Trian Partners; Bill McDermott, President & CEO, 
     ServiceNow; Tom McGee, President & CEO, International Council 
     of Shopping Centers; Andrew McMahon, President & CEO, The 
     Guardian Life Insurance Company of America; Anish Melwani, 
     Chairman & CEO, LVMH Moet Hennessy Louis Vuitton Inc.; Avner 
     Mendelson, President & CEO, Bank Leumi USA; Heidi Messer, Co-
     Founder & Chairperson, Collective[i]; Marc Metrick, President 
     & CEO, Saks Fifth Avenue; Danny Meyer, Chief Executive 
     Officer, Union Square Hospitality Group; Michael Miebach, 
     Chief Executive Officer, Mastercard; Edward J. Minskoff, 
     Chairman & CEO, Edward J. Minskoff Equities, Inc.; Steve 
     Mollenkopf, Chief Executive Officer, Qualcomm; Linda Moore, 
     President & CEO, TechNet; Tyler Morse, Chief Executive 
     Officer & Managing Partner, MCR Development LLC; Deanna M. 
     Mulligan, Chief Executive Officer, DM Mulligan, LLC.
       Daniel Neal, CEO & Founder, Kajeet; Martin Nesbitt, Co-
     Chief Executive Officer, The Vistria Group; Suzanne Neufang, 
     Chief Executive Officer, Global Business Travel Association; 
     Liz Neumark, Chair & Founder, Great Performances; Jon 
     Oringer, Founder & Executive Chairman, Shutterstock, Inc.; 
     Doug Parker, Chief Executive Officer, American Airlines; 
     Douglas L. Peterson, President & CEO, S&P Global; Michael 
     Phillips, President, Jamestown Properties LLC; Sundar Pichai, 
     Chief Executive Officer, Google; Patricia ``Patti'' Poppe, 
     Chief Executive Officer, PG&E; Penny Pritzker, Chairman, PSP 
     Partners; Deirdre Quinn, Co-Founder & CEO, Lafayette 148 New 
     York; Daniel Ramot, Co-Founder & CEO, Via; Scott H. Rechler, 
     Chairman & CEO, RXR Realty LLC; Jack Remondi, President and 
     CEO, Navient; Christiana Riley, Chief Executive Officer, 
     Deutsche Bank Americas; Brian L. Roberts, Chairman & CEO, 
     Comcast Corporation; Michael Roberts, President & CEO, HSBC 
     Bank USA; James D. Robinson, II, Co-Founder & General 
     Partner, RRE Ventures; Robert Roche, Founder & President, 
     Roche Enterprise.
       James A. Rosenthal, Chief Executive Officer, BlueVoyant; 
     Michael I. Roth, Chairman & CEO, Interpublic Group; Steven 
     Roth, Chairman & CEO, Vornado Realty Trust; Steven 
     Rubenstein, President, Rubenstein Communications, Inc.; 
     William C. Rudin, Co-Chairman & CEO, Rudin Management 
     Company, Inc.; Kevin P. Ryan, Founder & CEO, AlleyCorp; Scott 
     Salmirs, President & CEO, ABM Industries Inc.; Charles 
     Scharf, President & CEO, Wells Fargo Bank, N.A.; Ralph 
     Schlosstein, Co-Chairman & Co-CEO, Evercore Partners Inc.; 
     Michael Schmidtberger, Partner & Chair of the Executive 
     Committee, Sidley Austin LLP; Alan D. Schnitzer, Chairman & 
     CEO, The Travelers Companies, Inc.; Dan Schulman, President & 
     CEO, PayPal Holdings, Inc.; Alan D. Schwartz, Executive 
     Chairman, Guggenheim Partners, LLC; Stephen A. Schwarzman, 
     Chairman, CEO & Co-Founder, Blackstone.
       Frank J. Sciame, Chairman & CEO, Sciame Construction, LLC; 
     Suzanne Shank, President & CEO, Siebert Williams Shank & Co. 
     LLC; Tarek Sherif, Co-Founder & CEO, Medidata Solutions, 
     Inc.; Stanley S. Shuman, Senior Advisor, Allen & Company LLC; 
     Mike Sievert, Chief Executive Officer, T-Mobile US, Inc.; 
     Jonathan Silvan, Chief Executive Officer, Global Strategy 
     Group, LLC; Jacob Silverman, Chief Executive Officer, Kroll; 
     Joshua Silverman, Chief Executive Officer, Etsy, Inc.; David 
     M. Solomon, Chairman & CEO, Goldman Sachs; Jeffrey M. 
     Solomon, Chair & CEO, Cowen; Rob Speyer, President & CEO, 
     Tishman Speyer; John Stankey, Chief Executive Officer, AT&T; 
     Robert K. Steel, Chairman, Perella Weinberg Partners; Alan 
     Suna, Chief Executive Officer, Silvercup Studios; Steven R. 
     Swartz, President & CEO, Hearst.
       Paul J. Taubman, Chairman & CEO, PJT Partners Inc.; Owen D. 
     Thomas, Chief Executive Officer, Boston Properties; Jonathan 
     Tisch, Chairman & CEO, Loews Hotels & Co.; Daniel R. Tishman, 
     Vice Chairman, AECOM & Principal, Tishman Realty; Jean-Marie 
     Tritant, Chief Executive Officer, Unibail-Rodamco-Westfield; 
     Bridget van Kralingen, Senior Vice President, Global Markets, 
     IBM Corporation; Ellis Verdi, President, DeVito/Verdi; Hans 
     Vestberg, CEO, Verizon; Pamela S. Wasserstein, President, Vox 
     Media; Philip Waterman II, Managing Partner, WatermanClark; 
     Charles Weinstein, Chief Executive Officer, EisnerAmper LLP; 
     David Winter, Co-Chief Executive Officer, Standard Industries 
     Inc.; Kathryn S. Wylde, President & CEO, Partnership for New 
     York City; Rudolph M. Wynter, President-Elect, NY, National 
     Grid; Tony Xu, Chief Executive Officer, DoorDash; Eric Yuan, 
     Chief Executive Officer, Zoom; Strauss Zelnick, Partner, ZMC; 
     John Zimmer, Co-Founder & President, Lyft, Inc.
  Mr. NEAL. Mr. Speaker, I yield back the balance of my time.
  Mr. SMITH of New Jersey. Mr. Speaker, an analysis by the Committee 
for a Responsible Federal Budget shows that approximately $1 trillion 
of previously appropriated COVID-19 relief funds have not been spent.
  Let me say that again, Mr. Speaker, about a trillion dollars 
appropriated by Congress for COVID relief has not been spent.
  Yet today, the House will vote on spending an additional $1.9 
trillion.
  Without so much as a single congressional hearing held with expert 
witnesses--including top officials in the Biden Administration--to 
probe the what, why, and how much, the House will likely approve this 
massive spending package without serious scrutiny.
  I'm committed and want to work in a bipartisan way to ensure that the 
federal government's ongoing response to the pandemic is both robust 
and responsible.
  With more people getting vaccinated--meaning fewer infections and 
many lives saved--it's now possible to hope that we might soon see some 
improvement in the economy. The non-partisan Congressional Budget 
Office (CBO) for example, projected in its February 1 report that real 
GDP will return to pre-pandemic levels by the middle of this year, 
2021--meaning jobs and renewed economic security.
  Last year, I strongly supported, and Congress passed five bipartisan 
COVID funding relief bills that were signed into law--totaling $4.1 
trillion.
  That included $458 billion for stimulus checks to individuals, $586 
billion for expanded unemployment benefits, $68.9 billion

[[Page H848]]

for nutrition programs and a whopping $1.47 trillion for grant programs 
like the Paycheck Protection Program (PPP) to help small businesses and 
others retain and pay their employees during the shutdown.
  I would note parenthetically, that as a lawmaker who absolutely 
thrives on constituent casework, my staff and I have helped solve 
thousands of problems faced by the people in my district including 
facilitating medicines to patients made severely ill by the 
coronavirus, PPE for health workers and first responders, PPP for our 
small businesses and nonprofits and more. My staff and I have left no 
stone unturned in helping more than 1,500 people in my district who 
have faced unconscionable delays--even denials--in obtaining the 
unemployment compensation they are entitled to under congressionally 
appropriated COVID funding laws. Implementation of unemployment 
compensation by the State of New Jersey has been profoundly 
disappointing.
  Mr. Speaker, the public-private sector effort to swiftly create safe 
and effective vaccines to protect against COVID has no parallel in 
history.
  Just breathtaking.
  That's what Dr. Francis Collins, the Director of the National 
Institutes of Health, recently said when asked by an Axios reporter 
what the Trump Administration got right in the effort to fight COVID-19 
as he gushed about both the efficacy and unprecedented speed in 
approving and disseminating lifesaving vaccines.
  Dr. Collins praised Trump's Operation Warp Speed and said they 
brought all parts of government together in an ``unprecedented way to 
test up to six vaccines in rigorous trials''.
  He said that would not be the way things are traditionally done and 
added: the fact that we in December had not one but two vaccines that 
had gone through trials of at least 30,000 participants and had been 
judged safe and effective by a very rigorous and very public FDA 
process, is just breathtaking.
  Meanwhile, Mr. Speaker, among the more than 200 Republican amendments 
to the pending legislation that the Democrat leadership rejected, was a 
proposal to increase funding for CDC COVID vaccine activities by $2 
billion and earmarking $1 billion of that for teachers and school 
personnel. Another amendment would have earmarked $10 billion--out of 
$46 billion--for testing for teachers and school personnel. That too 
was rejected.
  Prioritizing teacher vaccinations will likely help keep teachers 
COVID-19 free and get the schools open.
  According to the Congressional Budget Office, only about 5 percent of 
the school money designated for K-12 in the new bill will actually be 
distributed in 2021--the rest will be spent in the outyears, between 
2022 and 2028.
  Earlier this month, our bipartisan group, the Problem Solvers Caucus, 
released the Defeating COVID-19 Vaccine Distribution Package with $160 
billion for vaccines, testing, PPE, rebuilding our National Strategic 
Stockpile and other efforts so that we can ensure that more people are 
protected.
  We asked the House leadership that these bipartisan priorities be 
moved quickly and separately. That didn't happen.
  Finally, in a radical departure from all previous COVID-19 relief 
laws--the bill before us today mandates taxpayer funding for abortion 
on demand.
  Today, the Rules Committee refused to allow a vote on the McMorris 
Rogers-Foxx-Walorski amendment--cosponsored by 206 members--to ensure 
that taxpayers aren't forced to subsidize abortion.
  Mr. Speaker, in his inauguration speech, President Biden said that 
the dream of justice for all will be deferred no longer.
  The noble dream of justice for all however will never be achieved if 
a whole segment of society is legally ignored, trivialized, dehumanized 
and discriminated against because of where they live--in their mothers' 
wombs--and how small and defenseless they are.
  Where is the empathy for the battered baby-victim?
  The science of human development has not changed--and, thanks to 
ultrasound, unborn babies are now more visible than ever before.
  Growing numbers of Americans are shocked to learn that the methods of 
abortion include dismemberment of a child's fragile body including 
decapitation and that drugs like RU 486 starve the baby to death before 
he or she is forcibly expelled from the womb.
  We know that by at least twenty weeks unborn babies killed by 
abortion experience excruciating suffering and physical pain. And that 
until rendered unconscious or dead by these hideous procedures, the 
baby feels every cut.
  All that will be subsidized by taxpayers if this bill remains 
unchanged.
  Mr. Biden once wrote to constituents explaining his support for laws 
against funding for abortion by saying it would protect both the woman 
and her unborn child . . . I have consistently--on no fewer than 50 
occasions--voted against federal funding of abortion he said . . . 
those of us who are opposed to abortion should not be compelled to pay 
for them.
  I agree.
  According to public opinion polls most Americans agree as well--58% 
according to the most recent Marist poll--that taxpayers should not be 
compelled to fund abortion.
  Mr. Speaker, lives, as you surely know, have been saved by the Hyde 
Amendment. More than twenty peer reviewed studies show that more than 
2.4 million people are alive today in the United States because of 
Hyde--with about 60,000 children spared death by abortion every year.
  Over 2.4 million people who would have been aborted instead survived 
because public funds were unavailable to effectuate their violent 
demise and their mothers instead benefitted from prenatal healthcare 
and support.
  Abortion violence must be replaced with compassion and empathy for 
women and for defenseless unborn babies. We must love them both.
  These children need the President of the United States and Members of 
Congress to be their friends and advocates--not powerful adversaries.
  Ms. DeLauro. Mr. Speaker, I rise in support of the American Rescue 
Plan.
  Earlier this week we reached a grim milestone. More than half a 
million people have lost their lives to the coronavirus pandemic, which 
is the greatest public health and economic crisis of our generation. 
Families are struggling to put food on the table, to stay in their 
homes, to find good paying jobs and affordable childcare.
  Facing this continued urgency, we have a duty to pass real relief for 
the American people. This package makes long overdue investments to 
expedite vaccine production and distribution, and it meets this moment 
by delivering substantial financial relief to working families, 
including an expanded and fully refundable Child Tax Credit.
  The hour may be dark, but we can be the light forward. We must be. I 
urge my all my colleagues to pass this rescue plan.
  Ms. SCHRIER. Speaker, I rise today in support of Section 1001 of the 
American Recovery Plan Act of 2021. This section provides necessary 
resources to strengthen food and agriculture supply chains that have 
been ravaged by COVID-19 and provides $300 million to allow the U.S. 
Department of Agriculture to conduct surveillance of animals that are 
susceptible to SARS-CoV-2, the virus that causes COVID-19.
  As a physician, making sure we approach this and future pandemics 
from a One Health perspective is key for both human and animal health, 
and as a Member of the Agriculture Committee, I am personally invested 
in making sure USDA has adequate resources to do their part. We have 
already seen documented evidence of a strain of COVID-19 impacting 
people in Europe that matches a strain that has been documented in 
captive mink. We cannot ignore the One Health implications of this 
pandemic.
  The resources provided in this section will help ensure USDA can 
follow science-based international surveillance recommendations. I look 
forward to working with the Department of Agriculture to fully 
implement these provisions, because this is how we can stay one step 
ahead as this virus evolves, and also how we can detect the next virus 
that jumps from animal to human before it becomes a pandemic.
  Ms. ROYBAL-ALLARD. Mr. Speaker, in the traumatic year since the 
COVID-19 pandemic attacked our country and the world, countless 
families have experienced heart shattering personal losses.
  Parents, children, friends, neighbors, and colleagues have lost their 
lives fighting the virus. Businesses have shuttered, schools have 
closed, and our way of life with family and friends has nearly 
disappeared.
  President Biden's American Rescue Plan is a courageous and positive 
step to address the destructive tragedy of the coronavirus pandemic.
  I applaud my democratic colleagues who crafted this bold and 
unprecedented response in support of the American people.
  I am proud to vote for the American Rescue Plan on behalf of my 
constituents and the nation as a whole.
  This bill will provide individuals and families, including those of 
mixed status, with an economic impact payment of $1,400 dollars to help 
pay for essentials such as food, utilities, rent, medicine and other 
life-saving essentials.
  This bill will ensure unemployed workers can continue to receive 
unemployment benefits during our emergency economic shut down. And it 
will ensure the continuation of critical food assistance for those in 
need.
  The legislation also will provide much needed assistance to 
homeowners struggling to make their mortgage payment and it provides 
resources to help families pay their backrent to prevent eviction and 
homelessness.
  And finally, The American Rescue Plan, recognizes the dignity of work 
by raising the national minimum wage to 15 dollars an hour by

[[Page H849]]

2025. This wage increase is critical to ensuring all working families 
are earning a living wage to meet their most basic of needs.
  Beyond vital pocketbook issues, the legislation also reinforces the 
primary responsibility of our federal government to respond effectively 
to the pandemic by activating the Defense Production Act to ensure a 
more prolific means by which to guarantee the materials we need to 
manufacture the vaccine and the hardware needed to inject it into the 
arms of individuals to prevent further spread of the virus.
  To address the weaknesses in our public health infrastructure's 
ability to respond to the crisis, the legislation also provides funding 
to support critical community health centers, so vital to meet the 
health care needs of my constituents and all residents of the United 
States.
  This pandemic is unlike anything our world has encountered in over a 
hundred years. This robust package is a testament to the strength of 
our country and its responsibility and ability to meet the challenge of 
any crisis.
  I heartily commend President Biden and my colleagues in the House and 
Senate who have worked so hard on behalf of the American people to 
address the catastrophic impact of the COVID-19 pandemic which has 
taken the precious lives of over 500,000 Americans.
  Ms. ADAMS. Mr. Speaker, I raise my voice today to add my support for 
the steps taken by the House Agriculture Committee under the leadership 
of Chairman David Scott to include provisions in H.R. 1319, the 
American Rescue Plan Act, to begin to correct the long and documented 
history of USDA discrimination against producers of color.
  The existence of this longstanding discrimination cannot be disputed. 
Every year, the U.S. Department of Agriculture spends billions of 
dollars in programmatic and direct support for American producers and 
we know that those resources have, unfortunately, not been equitably 
distributed due to discrimination. The provisions included in sections 
1005 and 1006 of the American Rescue Plan Act are a tailored approach 
towards correcting the wrongs felt by too many.
  I am not alone in raising my voice and support for these provisions. 
In addition to the support of many Members of the House Agriculture 
Committee and of the 117th Congress, more than 200 organizations have 
voiced their support for this language. Among those who have spoken out 
in support of these provisions are:
  Advance Carolina, Raleigh, NC; Advancing Collective Equity, Portland, 
OR; African Alliance of Rhode Island, RI; Agri-Cultura Cooperative 
Network, Albuquerque, NM; Agricultural Missions, Inc., New York, NY; 
Agroecology Research-Action Collective, Oakland, CA; Alabama Rivers 
Alliance, Birmingham, AL; Alabama State Association of Cooperatives, 
Epes, AL; Alianza Nacional de Campesinas, Oxnard, CA; Alliance for the 
Great Lakes, Chicago, IL; Alliance for the Shenandoah Valley, New 
Market, VA; American Farmland Trust; American Federation of Government 
Employees, Local 3354, Saint Louis, MO; American Sustainable Business 
Council, Washington, DC; Amy's Kitchen; Atrisco Valley Farm LLC, 
Albuquerque, NM; Bayer; Ben & Jerry's Homemade, Inc.; Black Family Land 
Trust, Inc., Durham, NC; Black Farmers and Agriculturalists 
Association, Tillery, NC; Black Farmers and Ranchers New Mexico, 
Jerales, NM; Bolthouse Farms; Boulder County Farmers Markets, Boulder, 
CO.
  Cabot Creamery; Campaign for Family Farms and the Environment; 
Cargill; Carolina Farm Stewardship Association, Pittsboro, NC; Center 
for Agriculture and Food Systems; Center for Biological Diversity, St. 
Petersburg, FL; Center for Community Self-Help, Durham, NC; Center for 
Science in the Public Interest, Washington, DC; Chef Danielle Leoni; 
Chef Judy Ni; Chef Keema Johnson; Chef Mark Bittman; Chobani; Church 
Women United in New York State, Rochester NY; City Love, Philadelphia, 
PA; Clean Water Action, Washington, DC; Clif Bar & Company; Coastal 
Enterprises, Inc., Brunswick, ME; Colorado CoBank; Community Alliance 
with Family Farmers, Davis, California; Community Food and Justice 
Coalition, Oakland, California; Concerned Citizens of Tillery, Tillery, 
NC; Cooperative Food Empowerment Directive, Santa Rosa, CA; Cottage 
House, Inc., Ariton, AL; Cultivate Charlottesville, Charlottesville, 
Virginia; Cumberland County Food Security Council, Portland, Maine.
  Dakota Rural Action, Brookings, SD; Danone North America; Darden's 
Farm Health Services, Littleton, NC; DelMonte Foods, Inc.; Democracy 
Green, Morganton, NC; Earth Action, Inc., Pensacola, FL; Earthjustice, 
New York, NY; Ecological Farming Association, Soquel, CA; Ecotrust; 
Ekar Farm, Denver, CO; Equity Advocates, Harrison, NY; Environmental 
Working Group; Experimental Farm Network, Philadelphia, PA; Factory 
Farming Awareness Coalition; Fair Farms, Takoma Park, MD; Fair Food 
Network, Ann Arbor, MI; Family Farm Action, Mexico, MO; Family Farm 
Defenders, Madison, WI; Farm Aid; Farm and Food Alliance, Paonia, CO; 
Farmers Market Coalition, Albany, CA Farms to Grow, Inc., Oakland, CA; 
Farmworker Association of Florida, Apopka, FL; Federation of Southern 
Cooperatives/Land Assistance Fund; Feed the Truth, Washington, DC; 
Feeding America.

  Florida Agriculture Commissioner Nikki Fried; Food & Nutrition 
Innovation Institute at Tufts University, Boston, MA; Food & Water 
Watch, Washington, DC; Food Animal Concerns Trust, Chicago, IL; Food 
Law and Policy Clinic, Harvard Law School, Boston, MA; FoodCorps, 
Washington, DC; FoodPrint; Friends of Family Farmers, Walterville, 
Oregon; Friends of the Earth; Georgia Organics, Atlanta, Georgia; GMO/
Toxin Free USA, Unionville, CT; GoFarm, Golden, CO; Golden Ponds Farm, 
Franklin, AR; Green State Solutions, Iowa City; Happy Family Organics; 
Hazon, Falls Village, CT; Health Environment Agriculture Labor Food 
Alliance, Chicago, IL; Healthy Gulf, New Orleans, LA; Heartwood, Tell 
City, IN; Heifer USA, Little Rock, AR; Hempstead Project Heart, WI; 
High Desert Food and Farm Alliance; Hmong American Farmers Association, 
St. Paul, MN Illinois; Hunger Free America Inc., New York, NY; 
Institute for Agriculture and Trade Policy, Minneapolis, MN.
  Intertribal Agriculture Council; Iowa Citizens for Community 
Improvement, Des Moines, IA; Johns Hopkins Center for a Livable Future, 
Baltimore, MD; Johnson's Farm, Wichita, KS; Kansas Black Farmers, 
Nicodemus, KS; Kansas Rural Center, Wichita, Kansas; Kellogg Company; 
KIND Healthy Snacks; King Arthur Baking, White River Junction, VT; 
Knoxville Knox County Food Policy Council, Knoxville, TN; La Semilla 
Food Center, Anthony, NM; Land For Good, Keene, NH; Land Stewardship 
Action Fund, Minneapolis, MN; Land Stewardship Project, Minneapolis, 
MN; Latino Farmers of the Southeast, Crescent City, FL; LEAD for 
Pollinators, Inc., Akron, OH; Lundberg Family Farms; Lyon County Food 
and Farm Council, Emporia, KS; Maine Organic Farmers and Gardeners 
Association, Unity, ME; Mars; Mercy for Animals; Missouri Rural Crisis 
Center, Columbia, MO; Montana Organic Association, Missoula, MT; 
National Black Farmers Association; National Black Growers Council.
  National Council of Farmer Cooperatives; National Family Farm 
Coalition, Washington, D.C.; National Farm to School Network; National 
Farmers Union; National Latino Farmers and Ranchers Trade Association; 
National Latino Farmers and Ranchers Trade Association, Washington, 
D.C.; National Milk Producers Federation; National Organic Coalition, 
Arlington, MA; Natural Resources Defense Council; National Sustainable 
Agriculture Coalition; National Wildlife Federation, Washington, D.C.; 
National Young Farmers Coalition; Native Farm Bill Coalition; Nature's 
Path; NCBA-CLUSA; Nestle USA; New Entry Sustainable Farming Project, 
Beverly, MA; New Mexico Hemp Company, LLC, Albuquerque, NM; North 
Carolina Association of Black Lawyers Land Loss Prevention Project, 
Durham, NC; Northeast Organic Farming Association of New York, 
Syracuse, NY; Northeast Organic Farming Association of Vermont, 
Richmond, VT; Northeast Organic Farming Association-Interstate Council, 
Stillwater, NY; Northeast Sustainable Agriculture Working Group, 
Kingston, NY; Northwest Atlantic Marine Alliance, Gloucester, MA; 
Nourish Colorado, Denver, CO; Now You Know New Mexico, Albuquerque, NM; 
Oklahoma Association of Conservation Districts, Oklahoma City, OK; 
Oklahoma Black Historical Research Project, Inc., Oklahoma City, OK; 
One Country Project; Oregon Food Bank, Portland, OR; Organic Advocacy, 
Felton, CA; Organic Farmers Association, Spirit Lake, IA.
  Organic Seed Alliance, Port Townsend, WA; Organic Trade Association; 
Organic Valley; OrganicEye, Washington, D.C.; Pasa Sustainable 
Agriculture, Harrisburg, PA; Patagonia Provisions; Pennsylvania Council 
of Churches, Harrisburg, PA; PepsiCo, Inc.; Pesticide Action Network, 
Berkeley, CA; Pete and Gerry's Organics; Pinnacle Prevention, Chandler, 
Arizona; Prairie Rivers Network, Champaign, IL; Public Justice Food 
Project; Recirculating Farms; ROCUNITED, New York, NY; Roots of Change, 
Oakland, CA; Rural Advancement Foundation International; Rural 
Advancement Fund of the National Sharecroppers Fund, Inc. Orangeburg, 
SC; Rural America Chamber of Commerce, Callicoon, NY; Rural Coalition, 
Washington, D.C.; Rural Development Leadership Network, New York, NY; 
Sanarte Healing Culture Clinic, San Antonio, TX; San Luis Valley Local 
Foods Coalition, Alamosa, CO; Slow Food USA, Brooklyn, NY; Solar Wind 
Works, Wellington, NV.
  Sow True Seed; Stewardship Alliance, Springfield, IL; Stonyfield 
Organic; Sustainable Food Center, Austin, TX; Syngenta; Texas Mexico 
Border Coalition Community Based Organization, San Isidro, TX; The 
Center for Environmental Transformation, Camden, NJ; The Coca-Cola 
Company; The Common Market, Philadelphia, PA; The Marion Institute, 
Southcoast Food Policy Council, Marion, MA;

[[Page H850]]

Unilever United States; Union of Concerned Scientists, Washington, 
D.C.; WATCH, Inc., Charlevoix, MI, USA; Western Organization of 
Resource Councils, Billings, MT; Winston County Self Help Cooperative, 
Jackson, MS; World Farmers Inc., Lancaster, MA; 100 Ranchers; 21st 
Century Youth Leadership Movement, Eutaw AL.
  Ms. JACKSON LEE. Mr. Speaker, as a senior member of the Committees on 
the Judiciary, on Homeland Security, on the Budget, and as the Member 
of Congress for a congressional district that has experienced the worst 
of the COVID-19 as a public health emergency and economic catastrophe, 
I rise in strong support of H.R. 1319, the ``American Rescue Plan Act 
of 2021,'' which provides $1.9 trillion to take immediate and decisive 
action to crush the virus and vaccinate our people, build the economy 
back better, reopen schools, and provide needed support and assistance 
to state and local governments that have been asked to do too much with 
too little for far too long.
  Mr. Speaker, by an overwhelming margin (72 percent), the public wants 
and is demanding that we act to provide more economic relief to address 
the damage caused by the coronavirus pandemic.
  Nearly two-thirds (65 percent) of Republicans and Republican-leaning 
independents believe an additional relief package is necessary, while 
more than nine in ten (92 percent) Democrats and Democratic leaners say 
more coronavirus aid will be needed.
  Even the most conservative Republicans favor more relief by a 56 
percent-44 percent margin.
  Nearly nine-in-ten of all adults (88 percent) in lower-income 
households say an additional package is necessary, while 81 percent of 
Republicans in lower-income households (81 percent) say additional aid 
is needed now.
  The American Rescue Plan Act delivers that aid and does it in a way 
that will crush the coronavirus and build the economy back better.
  The American Rescue Plan Act will put children safely back in schools 
with a strong $170 billion investment and putting money in workers' 
pockets by raising the federal minimum wage.
  The American Rescue Plan Act will put food on the table, by expanding 
the SNAP program and respecting Black family farmers.
  The American Rescue Plan Act will put people back to work by 
prioritizing funding for transit, airlines and airports, and the 
disaster relief fund.
  The American Rescue Plan Act will put small businesses back on track 
with robust funding for EIDL and restaurant grants, additional funding 
for shuttered live venues and expanded PPP eligibility for nonprofits.
  The American Rescue Plan Act will put a priority on protecting 
renters and homeowners, preventing homelessness, and providing $10 
billion for the Defense Production Act to procure essential medical 
supplies and equipment.
  The American Rescue Plan Act will put money in people's pockets, with 
direct payments, Unemployment Insurance, Child Tax Credit, the Earned 
Income Tax Credit, and includes pension security and expanded 
Affordable Care Act coverage.
  The American Rescue Plan Act will provide $17 billion in critical 
funding to help the VA meet the health and economic security of 
veterans, especially as it relates to the benefits claims and appeals 
backlog caused by COVID-19.
  The American Rescue Plan Act will produce and distribute the vaccine 
to test, treat and protect all Americans, including communities of 
color.
  The American Rescue Plan Act will provides desperately needed funding 
for our heroes--health care workers, first responders, sanitation, 
transportation and food workers, and teachers--in states, localities, 
tribes, and territories.
  Finally, and very importantly, the American Rescue Plan Act 
establishes the Coronavirus Local Fiscal Recovery Fund and provides 
$45.570 billion the legislation provides in direct funding to major 
metropolitan cities and local governments.
  In my home state of Texas, metropolitan cities are estimated to 
receive $10.327 billion in direct coronavirus relief funding, while the 
state of Texas is slated to receive $16.824 billion, for an estimated 
$27.152 billion total to the state of Texas.
  During the Budget Committee markup, I proposed, and the Committee 
agreed that any effort to strip or reduce this vital funding is to be 
rejected so major metropolitan cities, like Houston, receive the direct 
COVID-19 relief funding desperately needed to battle the coronavirus, 
restore critical services to struggling families, and help save the 
jobs of essential public servants like teachers, firefighters, and 
other first responders.
  Let me discuss briefly why direct funding to major metropolitan 
cities and counties is so critical.
  The purpose of providing for direct payment to major metropolitan 
cities like Houston and counties like Harris County, as opposed to the 
County having to receive an allocation from the State, is so that the 
local governments, who are in the best position to identify and 
respond, will be able to tailor the funding to meet the urgent needs of 
their communities.
  For example, under the direct payment provisions in the CARES Act, 
Harris County received more federal funding relative to the amount that 
would have been received through the State program and had the 
flexibility needed for more efficient use of this funding, which was a 
concern voiced even by State leaders over the restrictive way that the 
State of Texas distributed CARES Act funding.
  By directly allocating funding to metropolitan cities and areas like 
Houston and Harris County, local authorities were and can work with the 
community to determine the specific needs of Harris County residents.
  As a result, Harris County Commissioners Court approved, for example, 
the following programs to directly address community needs, and to get 
money into the hands of residents quickly:
  1. Commissioners Court funded Community Programs
  2. Census Services
  3. Childcare Assistance Program
  4. Court Evictions Services
  5. COVID 19 Workforce Development Program
  6. Direct Assistance Programs
  7. Domestic Violence Assistance Fund
  8. Rental Assistance Programs
  9. Small Business Loan Program (LEAP)
  10. Small Business Relief Fund
  11. Small Cities Support
  12. Student Digital Services
  13. UT Health Community Spread Survey Program
  Without direct payments to major metropolitan cities, state 
governments--as we saw here in Texas--would not have permitted CARES 
Act funding to be used to create or support any of these programs.
  In addition, without direct payments to major metropolitan cities and 
government units, states invariably will succumb to the temptation to 
place onerous conditions on funding over and above those required by 
the Federal government.
  For example, in Texas, only $55 per capita was allocated to non-
direct allocation entities, instead of the $174.49 per capita that was 
allocated to them by Congress.
  Additionally, only 20 percent of the allocation made available 
immediately to local entities instead of making 100 percent of the 
allocation available immediately.
  Third, direct funding is necessary to prevent state governments from 
creating specific categories limiting eligibility for medical expenses, 
public health expenses, payroll expenses for employees in the fields of 
public safety, public health, health care, human services, or whose 
services are substantially dedicated to mitigating or responding to the 
COVID-19 public health emergency.
  Without direct payments to major metropolitan cities, state 
governments, again as we have seen in Texas, will limit recovery for 
expenditures to support actions to facilitate compliance with COVID-19 
related public health measures or associated with the provision of 
economic support in connection with the COVID-19, or other COVID-19 
related expenses reasonably necessary to the function of government 
that satisfy the fund's eligibility criteria.
  I would urge my Republican colleagues to heed the words of Republican 
Governor Jim Justice of West Virginia who said colorfully just a few 
days ago, ``At this point in time in this nation, we need to go big. We 
need to quit counting the egg-sucking legs on the cows and count the 
cows and just move. And move forward and move right now.''
  The same sentiment was expressed more eloquently by Abraham Lincoln 
in 1862 when he memorably wrote:
  The dogmas of the quiet past are inadequate to the stormy present. 
The occasion is piled high with difficulty, and we must rise with the 
occasion. As our case is new, so we must think anew and act anew. We 
must disenthrall ourselves, and then we shall save our country.
  Mr. Speaker, the bipartisan action we took last December was a step 
in the right direction but only a long-delayed down payment; we cannot 
afford any more delays, especially since Republican stalling already 
caused a painful lapse in critical unemployment assistance last year, 
and additional unemployment assistance is set to expire on March 14, 
2021.
  That is why the American Rescue Plan Act is absolutely crucial and 
the right thing to do and to do right now.
  The American Rescue Plan Act proposed by President Biden, takes a 
multiprong approach to tackling the public health and economic crises 
stemming from the COVID-19 pandemic.
  No one is better prepared or more experienced to lead the American 
rescue that President Biden, who as Vice-President oversaw

[[Page H851]]

the implementation of the Recovery Act, which saved millions of jobs 
and rescued our economy from the Great Recession the Obama 
Administration and the nation inherited from a previous Republican 
administration.
  And let us not forget that President Obama also placed his confidence 
in his vice-president to oversee the rescue of the automotive industry, 
which he did so well that the American car industry fully recovered its 
status as the world leader.

  Mr. Speaker, to crush the virus and safely reopen schools, the 
American Rescue Plan Act will mount a national vaccination program that 
includes setting up community vaccination sites nationwide and makes 
the investments necessary to safely reopen schools.
  It will also take complementary measures to combat the virus, 
including scaling up testing and tracing, addressing shortages of 
personal protective equipment and other critical supplies, investing in 
high-quality treatments, and addressing health care disparities.
  The American Rescue Plan Act delivers immediate relief to working I 
families bearing the brunt of the crisis by providing $1,400 per person 
in direct cash assistance to households across America, bringing the 
total (including the $600 down payment enacted in December) to $2,000.
  Additionally, the plan will also provide direct housing and nutrition 
assistance to families struggling to get by, expand access to safe and 
reliable child care and affordable health care, extend and expand 
unemployment insurance so American workers can pay their bills, and 
give families with children as well as childless workers a boost 
through enhanced tax credits.
  Mr. Speaker, the American Rescue Plan Act provides much needed 
support for communities struggling with the economic fallout, including 
hard-hit small businesses, especially those owned by entrepreneurs from 
racial and ethnic backgrounds that have experienced systemic 
discrimination.
  Finally, the plan also provides crucial resources to protect the jobs 
of first responders, frontline public health workers, teachers, transit 
workers, and other essential workers that all Americans depend on.
  Mr. Speaker, the COVID-19 pandemic, as did the videos of the 
unjustified killings of George Floyd, Breanna Taylor, Ahmed Arbrey, and 
so many others, laid bare for the nation to see the stark racial and 
ethnic inequalities exacerbated by the virus.
  In my home state of Texas, as of the end of September 2020, there 
have been more than 760,000 cases of COVID-19 and 16,000 deaths.
  According to the Texas Department of State Health Care Services, 70 
percent of the confirmed fatalities were people of color.
  In Texas, COVID-19 mortality rates are 30 percent higher for African 
Americans and 80 percent higher for Hispanics overall.
  The differences become much larger when accounting for age; for 
example, in the 25 to 44-year-old age group, African American mortality 
rates are more than four times higher than White rates, and the 
Hispanic rates are more than seven times higher.
  One factor in Hispanic and African American populations being more 
likely to contract COVID-19 is employment in occupations associated 
with public contact and that cannot be done remotely.
  The sad fact is that most workers in these occupations are less able 
to be absent from their job or to have paid time off.
  In Texas, people of color are more than 40 percent of cashiers, 
retail salespersons, child care workers, licensed practical nurses, 
more than 50 percent of bus drivers and transit workers, medical and 
nursing assistants, personal care aides, and home health aides, and 
more than 60 percent of building cleaners and housekeepers.
  In addition, Hispanic and African American populations in Texas are 
less likely to have health insurance and to have a regular health care 
provider, so less likely to seek or receive early care for symptoms, 
especially in the first months of the epidemic.
  And African American and Hispanic populations are also more likely to 
have an underlying health condition that makes them more vulnerable to 
the effects of COVID-19.
  To respond and mitigate the devastation wrought by COVID-19 on 
Americans, and especially marginal and vulnerable communities of color, 
I have introduced H.R. 330, the ``Delivering COVID-19 Vaccinations to 
All Regions and Vulnerable Communities Act'' or ``COVID-19 Delivery 
Act,'' which I invite all Members to join as sponsors.
  Under the COVID-19 Delivery Act, FEMA will be authorized and directed 
to lead the effort for vaccine delivery from the receipt from 
manufacturing facilities to delivery to designated inoculation sites 
(hospital, clinic, doctors' offices, school, places of worship, 
community centers, parks, or neighborhood gathering locations.
  The legislation directs FEMA to develop and deploy a fully staffed 
and resourced 24-7 advanced real-time tracking system that allows FEMA 
to monitor shipments of vaccine units that can provide end-to-end 
transparency on the temperature, real-time location, origin, and 
destination data, anticipated time of arrival, and report on changes 
and update recipients on the progress of their delivery and report on 
changes that may impact expected delivery or the viability of the 
vaccine while in transit.
  FEMA will provide an advanced communication system that allows public 
health departments to communicate their vaccine readiness, capability 
of receiving vaccines, delivery locations, details of facility 
capability of storing, securing, personnel authorized to receive 
deliveries, logistics for delivering vaccines to patients, report on 
vaccine receipts, condition of vaccines, patient reactions, feedback on 
how to improve the process.
  H.R. 330 authorizes FEMA to secure transportation for delivery or use 
of vaccines, and, when requested, security for the vaccine delivery 
sites or inoculation locations to ensure the life and safety of 
personnel and patients who seek to provide or receive vaccinations are 
free of interference or threat.
  Finally, the COVID-19 Delivery Act directs FEMA to conduct public 
education and patient engagement through the provision of inoculations 
of persons in areas and locations where vulnerable populations are 
under performing in getting vaccinations.
  Mr. Speaker, I see the disparities in the lives of so many of my 
constituents who suffer disproportionately from medical conditions that 
make COVID-19 deadly.
  They work low wage or no wage jobs to make ends meet, and they have 
no health insurance and rely on community health centers or public 
health services for routine care.
  I call them friends and neighbors because they are that to me.
  No one is benefiting from the COVID-19 economy.
  The U.S. poverty rate has grown at a historic rate over the past five 
months, with 7.8 million Americans falling into poverty after the 
expanded $600 a week in unemployment assistance expired at the end of 
July.
  This represents the greatest increase since the government began 
tracking poverty sixty years ago.
  In the city of Houston, nine key service sectors, accounting for 70 
percent of all jobs, hemorrhaged more 1,343,600 jobs, which to average 
folks is another way of saying that more than 1.34 million persons lost 
their livelihoods.
  Houston workers lost jobs in the following areas:
  Healthcare: 391,000; Retail: 393,600; Food services: 267,000; 
Finance: 166,000; Private Education: 63,400; Arts and Entertainment: 
37,400; Accommodations: 28,700; Air Transportation: 20,200; Other 
Services: 115,800.
  In addition to these positions, jobs were also lost in other areas, 
the largest of which was the construction industry, which shut down 
30,700 jobs.
  Professional and business services followed, with 25,300 jobs lost, 
although 13,900 were in temporary and provisional jobs in employment 
services; upstream oil lost 12,300 in March/April; and non-oil 
manufacturing lost 7,700 jobs.
  Americans out of work due to COVID-19 have generated 86 million 
jobless claims, with new claims being filed in recent weeks topping 
800,000.
  Millions of Americans who lost their jobs during the pandemic have 
fallen thousands of dollars behind on rent and utility bills, a clear 
warning sign that people are running out of money for basic needs.
  If this is not enough evidence of what is happening just look at the 
miles of vehicles lined up outside of food distribution centers for 
assistance, we see nightly on our television screens and in our 
communities.
  Moody's Analytics warned in November 2020 that 9 million renters said 
they were behind on rent, according to a Census Bureau survey.
  The Bureau of the Census reports that twenty-one percent of all 
renters are behind on their rent, of which twenty-nine percent are 
African American families and seventeen percent are Hispanic 
households.
  According to the Federal Reserve Bank of Philadelphia's analysis of 
persons who were employed prior to the pandemic, 1.3 million of these 
households are now, on average of $5,400 in debt on rent and utilities, 
after the family breadwinners lost their jobs.
  The new COVID-19 relief legislation passed last week by Congress, and 
reluctantly but finally signed by President Trump restores unemployment 
assistance, but cuts that assistance from $600 a week to $300 a week 
without consideration of the facts on the ground, which are that 
millions of Americans remain out of work due to COVID-19 public health 
policy, and have been without sufficient income since August 1, 2020.
  The Centers for Disease Control and Prevention (CDC) reported that as 
of February 23, 2021, 28.3 million cases of COVID-19, resulting in more 
than 503,000 deaths, had been reported in the United States.

[[Page H852]]

  What the costs will be to our nation from this destruction of lives 
and livelihoods have yet to be fully calculated.
  It is a tragedy that too many households who have lost a member to 
COVID-19 are struggling to accept these deaths, but it is also the 
friends, co-workers, business owners, professionals, students, 
teachers, wives, husbands, brothers, sisters, aunts, cousins, and 
grandparents who also are feeling these losses because someone that 
mattered to them is no longer here.
  Each of these lives impacted dozens of other lives, too many of whom 
were not allowed to be present with them during their final moments on 
this earth, but whose suffering is too often overlooked because we 
unduly preoccupy ourselves with only the immediate family.
  I strongly support H.R. 1319, the American Rescue Plan Act of 2021 
and urge all Members to join me in voting for its passage.
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 166, the previous question is ordered on 
the bill, as amended.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.


                           Motion to Recommit

  Mrs. HINSON. Mr. Speaker, I have a motion to recommit at the desk.
  The SPEAKER pro tempore. The Clerk will report the motion to 
recommit.
  The Clerk read as follows:

       Mrs. Hinson moves to recommit the bill H.R. 1319 to the 
     Committee on the Budget.
  The material previously referred to by Mrs. Hinson is as follows:
       Page 152, line 8, strike ``In addition'' and insert the 
     following:
       (a) In General.--In addition
       Page 152, line 11, strike ``$1,750,000,000'' and insert 
     ``$1,890,000,000''.
       Page 152, after line 20, insert the following:
       (b) Mental Health Services for Students.--The Secretary 
     shall obligate 7.4 percent of the amounts appropriated by 
     subsection (a) for the purpose of supporting mental health 
     and suicide prevention services in States where children do 
     not have the option of in-person instruction at school.
       Page 352, line 4, strike ``$30,000,000,000'' and insert 
     ``$29,860,000,000''.
       Page 358, line 15, strike ``$1,000,000,000'' and insert 
     ``$860,000,000''.
       Page 358, lines 18 and 19, strike ``, and section 3005(b) 
     of the FAST Act (Public Law 114-94)''.
       Page 359, line 3, strike ``and all projects under section 
     3005(b) of Public Law 114-94''.
       Page 359, line 24 strike ``, or section 3005(b)(9) of the 
     FAST Act (Public Law 114-94)''.
  The SPEAKER pro tempore. Pursuant to clause 2(b) of rule XIX, the 
previous question is ordered on the motion to recommit.
  The question is on the motion to recommit.
  The question was taken; and the Speaker pro tempore announced that 
the noes appeared to have it.
  Mrs. HINSON. Mr. Speaker, on that I demand the yeas and nays.
  The SPEAKER pro tempore. Pursuant to section 3(s) of House Resolution 
8, the yeas and nays are ordered.
  The vote was taken by electronic device, and there were--yeas 205, 
nays 218, not voting 8, as follows:

                             [Roll No. 48]

                               YEAS--205

     Aderholt
     Allen
     Amodei
     Armstrong
     Arrington
     Babin
     Bacon
     Baird
     Balderson
     Banks
     Barr
     Bentz
     Bergman
     Bice (OK)
     Biggs
     Bilirakis
     Bishop (NC)
     Boebert
     Brady
     Brooks
     Buchanan
     Buck
     Bucshon
     Budd
     Burchett
     Burgess
     Calvert
     Cammack
     Carl
     Carter (GA)
     Carter (TX)
     Cawthorn
     Chabot
     Cheney
     Cline
     Cloud
     Clyde
     Cole
     Comer
     Crawford
     Crenshaw
     Curtis
     Davidson
     Davis, Rodney
     DesJarlais
     Diaz-Balart
     Donalds
     Duncan
     Dunn
     Emmer
     Estes
     Fallon
     Feenstra
     Ferguson
     Fischbach
     Fitzgerald
     Fitzpatrick
     Fleischmann
     Fortenberry
     Foxx
     Franklin, C. Scott
     Fulcher
     Gaetz
     Gallagher
     Garbarino
     Garcia (CA)
     Gibbs
     Gimenez
     Gohmert
     Gonzales, Tony
     Gonzalez (OH)
     Good (VA)
     Gooden (TX)
     Gosar
     Granger
     Graves (LA)
     Graves (MO)
     Green (TN)
     Greene (GA)
     Griffith
     Grothman
     Guest
     Guthrie
     Hagedorn
     Harris
     Harshbarger
     Hartzler
     Hern
     Herrell
     Herrera Beutler
     Hice (GA)
     Higgins (LA)
     Hill
     Hinson
     Hollingsworth
     Hudson
     Huizenga
     Issa
     Jackson
     Jacobs (NY)
     Johnson (LA)
     Johnson (OH)
     Johnson (SD)
     Jordan
     Joyce (OH)
     Joyce (PA)
     Katko
     Keller
     Kelly (MS)
     Kelly (PA)
     Kim (CA)
     Kinzinger
     Kustoff
     LaHood
     LaMalfa
     Lamborn
     Latta
     LaTurner
     Lesko
     Long
     Loudermilk
     Lucas
     Luetkemeyer
     Mace
     Mann
     Massie
     Mast
     McCarthy
     McCaul
     McClain
     McClintock
     McHenry
     McKinley
     Meijer
     Meuser
     Miller (IL)
     Miller (WV)
     Moolenaar
     Moore (AL)
     Moore (UT)
     Mullin
     Murphy (NC)
     Nehls
     Newhouse
     Norman
     Nunes
     Obernolte
     Owens
     Palazzo
     Palmer
     Pence
     Perry
     Pfluger
     Posey
     Reed
     Reschenthaler
     Rice (SC)
     Rodgers (WA)
     Rogers (AL)
     Rogers (KY)
     Rose
     Rosendale
     Rouzer
     Roy
     Salazar
     Scalise
     Schweikert
     Scott, Austin
     Sessions
     Simpson
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smucker
     Spartz
     Stauber
     Steel
     Stefanik
     Steil
     Steube
     Stewart
     Stivers
     Taylor
     Tenney
     Thompson (PA)
     Tiffany
     Timmons
     Turner
     Upton
     Valadao
     Van Drew
     Van Duyne
     Wagner
     Walberg
     Walorski
     Waltz
     Weber (TX)
     Webster (FL)
     Wenstrup
     Westerman
     Williams (TX)
     Wilson (SC)
     Wittman
     Womack
     Zeldin

                               NAYS--218

     Adams
     Aguilar
     Allred
     Auchincloss
     Axne
     Barragan
     Bass
     Beatty
     Bera
     Beyer
     Bishop (GA)
     Blumenauer
     Blunt Rochester
     Bonamici
     Bourdeaux
     Bowman
     Boyle, Brendan F.
     Brown
     Brownley
     Bush
     Bustos
     Butterfield
     Carbajal
     Cardenas
     Carson
     Cartwright
     Case
     Casten
     Castor (FL)
     Castro (TX)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Cleaver
     Clyburn
     Cohen
     Connolly
     Cooper
     Correa
     Costa
     Courtney
     Craig
     Crist
     Crow
     Cuellar
     Davids (KS)
     Davis, Danny K.
     Dean
     DeFazio
     DeGette
     DeLauro
     DelBene
     Delgado
     Demings
     DeSaulnier
     Deutch
     Dingell
     Doggett
     Doyle, Michael F.
     Eshoo
     Espaillat
     Evans
     Fletcher
     Foster
     Frankel, Lois
     Fudge
     Gallego
     Garamendi
     Garcia (IL)
     Golden
     Gomez
     Gonzalez, Vicente
     Gottheimer
     Green, Al (TX)
     Grijalva
     Haaland
     Harder (CA)
     Hastings
     Hayes
     Higgins (NY)
     Himes
     Horsford
     Houlahan
     Hoyer
     Huffman
     Jackson Lee
     Jacobs (CA)
     Jayapal
     Jeffries
     Johnson (GA)
     Johnson (TX)
     Jones
     Kahele
     Kaptur
     Keating
     Kelly (IL)
     Khanna
     Kildee
     Kilmer
     Kim (NJ)
     Kind
     Kirkpatrick
     Krishnamoorthi
     Kuster
     Lamb
     Langevin
     Larsen (WA)
     Larson (CT)
     Lawrence
     Lawson (FL)
     Lee (CA)
     Lee (NV)
     Leger Fernandez
     Levin (CA)
     Levin (MI)
     Lieu
     Lofgren
     Lowenthal
     Luria
     Lynch
     Malinowski
     Maloney, Carolyn B.
     Maloney, Sean
     Manning
     Matsui
     McBath
     McCollum
     McEachin
     McGovern
     McNerney
     Meeks
     Meng
     Mfume
     Moore (WI)
     Morelle
     Moulton
     Mrvan
     Murphy (FL)
     Nadler
     Napolitano
     Neal
     Neguse
     Newman
     Norcross
     O'Halleran
     Ocasio-Cortez
     Omar
     Pallone
     Panetta
     Pappas
     Pascrell
     Payne
     Perlmutter
     Peters
     Phillips
     Pingree
     Pocan
     Porter
     Pressley
     Price (NC)
     Quigley
     Raskin
     Rice (NY)
     Ross
     Roybal-Allard
     Ruiz
     Ruppersberger
     Rush
     Ryan
     Sanchez
     Sarbanes
     Scanlon
     Schakowsky
     Schiff
     Schneider
     Schrader
     Schrier
     Scott (VA)
     Scott, David
     Sewell
     Sherman
     Sherrill
     Sires
     Slotkin
     Smith (WA)
     Soto
     Spanberger
     Speier
     Stanton
     Stevens
     Strickland
     Suozzi
     Swalwell
     Takano
     Thompson (CA)
     Thompson (MS)
     Titus
     Tlaib
     Tonko
     Torres (CA)
     Torres (NY)
     Trahan
     Trone
     Underwood
     Vargas
     Veasey
     Vela
     Velazquez
     Wasserman Schultz
     Waters
     Watson Coleman
     Welch
     Wexton
     Wild
     Williams (GA)
     Wilson (FL)
     Yarmuth

                             NOT VOTING--8

     Bost
     Escobar
     Garcia (TX)
     Malliotakis
     Miller-Meeks
     Mooney
     Rutherford
     Young

                              {time}  0138

  Mr. PETERS, Ms. SCHAKOWSKY, Messrs. O'HALLERAN, GOLDEN, and KAHELE 
changed their vote from ``yea'' to ``nay.''
  Mr. HIGGINS of Louisiana changed his vote from ``nay'' to ``yea.''
  So the motion to recommit was rejected.
  The result of the vote was announced as above recorded.


    MEMBERS RECORDED PURSUANT TO HOUSE RESOLUTION 8, 117TH CONGRESS

     Allred (Davids (KS))
     Amodei (Balderson)
     Banks (Walorski)
     Boebert (McHenry)
     Bowman (Clark (MA))
     Brown (Mfume)
     Buchanan (Donalds)
     Budd (McHenry)
     Calvert (Garcia (CA))
     Cardenas (Gomez)
     Carter (TX) (Nehls)
     Cawthorn (McHenry)
     DeSaulnier (Matsui)
     DesJarlais (Fleischmann)
     Deutch (Rice (NY))
     Fletcher (Kuster)
     Frankel, Lois (Clark (MA))
     Gaetz (Franklin, C. Scott)
     Gibbs (Bucshon)
     Gonzalez, Vincente (Gomez)
     Gosar (Herrell)
     Green (TN) (Timmons)
     Green, Al (TX) (Perlmutter)
     Grijalva (Garcia (IL))
     Hastings (Cleaver)
     Hern (Lucas)
     Himes (Courtney)
     Issa (Valadao)
     Jackson (Nehls)
     Jackson Lee (Butterfield)
     Kelly (IL) (Kuster)
     Kelly (PA) (Keller)
     Kirkpatrick (Stanton)
     Krishnamoorthi (Clark (MA))
     LaHood (Smith (NE))
     Langevin (Lynch)

[[Page H853]]


     Lawson (FL) (Evans)
     Lieu (Beyer)
     Lofgren (Jeffries)
     Long (Wagner)
     Lowenthal (Beyer)
     McNerney (Eshoo)
     Meng (Clark (MA))
     Moore (WI) (Beyer)
     Moulton (Trahan)
     Mullin (Lucas)
     Napolitano (Correa)
     Norman (Rice (SC))
     Nunes (Garcia (CA))
     Palazzo (Fleischmann)
     Payne (Pallone)
     Pingree (Kuster)
     Porter (Wexton)
     Reed (Arrington)
     Rodgers (WA) (Herrera Beutler)
     Roybal-Allard (Bass)
     Ruiz (Aguilar)
     Rush (Underwood)
     Steube (Franklin, C. Scott)
     Stewart (Curtis)
     Vargas (Correa)
     Vela (Gomez)
     Waltz (Donalds)
     Wasserman Schultz (Soto)
     Watson Coleman (Pallone)
     Wilson (FL) (Hayes)

  The SPEAKER pro tempore. The question is on the passage of the bill.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and 
nays.
  The SPEAKER pro tempore. Pursuant to section 3(s) of House Resolution 
8, the yeas and nays are ordered.
  The vote was taken by electronic device, and there were--yeas 219, 
nays 212, not voting 1, as follows:

                             [Roll No. 49]

                               YEAS--219

     Adams
     Aguilar
     Allred
     Auchincloss
     Axne
     Barragan
     Bass
     Beatty
     Bera
     Beyer
     Bishop (GA)
     Blumenauer
     Blunt Rochester
     Bonamici
     Bourdeaux
     Bowman
     Boyle, Brendan F.
     Brown
     Brownley
     Bush
     Bustos
     Butterfield
     Carbajal
     Cardenas
     Carson
     Cartwright
     Case
     Casten
     Castor (FL)
     Castro (TX)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Cleaver
     Clyburn
     Cohen
     Connolly
     Cooper
     Correa
     Costa
     Courtney
     Craig
     Crist
     Crow
     Cuellar
     Davids (KS)
     Davis, Danny K.
     Dean
     DeFazio
     DeGette
     DeLauro
     DelBene
     Delgado
     Demings
     DeSaulnier
     Deutch
     Dingell
     Doggett
     Doyle, Michael F.
     Escobar
     Eshoo
     Espaillat
     Evans
     Fletcher
     Foster
     Frankel, Lois
     Fudge
     Gallego
     Garamendi
     Garcia (IL)
     Garcia (TX)
     Gomez
     Gonzalez, Vicente
     Gottheimer
     Green, Al (TX)
     Grijalva
     Haaland
     Harder (CA)
     Hastings
     Hayes
     Higgins (NY)
     Himes
     Horsford
     Houlahan
     Hoyer
     Huffman
     Jackson Lee
     Jacobs (CA)
     Jayapal
     Jeffries
     Johnson (GA)
     Johnson (TX)
     Jones
     Kahele
     Kaptur
     Keating
     Kelly (IL)
     Khanna
     Kildee
     Kilmer
     Kim (NJ)
     Kind
     Kirkpatrick
     Krishnamoorthi
     Kuster
     Lamb
     Langevin
     Larsen (WA)
     Larson (CT)
     Lawrence
     Lawson (FL)
     Lee (CA)
     Lee (NV)
     Leger Fernandez
     Levin (CA)
     Levin (MI)
     Lieu
     Lofgren
     Lowenthal
     Luria
     Lynch
     Malinowski
     Maloney, Carolyn B.
     Maloney, Sean
     Manning
     Matsui
     McBath
     McCollum
     McEachin
     McGovern
     McNerney
     Meeks
     Meng
     Mfume
     Moore (WI)
     Morelle
     Moulton
     Mrvan
     Murphy (FL)
     Nadler
     Napolitano
     Neal
     Neguse
     Newman
     Norcross
     O'Halleran
     Ocasio-Cortez
     Omar
     Pallone
     Panetta
     Pappas
     Pascrell
     Payne
     Pelosi
     Perlmutter
     Peters
     Phillips
     Pingree
     Pocan
     Porter
     Pressley
     Price (NC)
     Quigley
     Raskin
     Rice (NY)
     Ross
     Roybal-Allard
     Ruiz
     Ruppersberger
     Rush
     Ryan
     Sanchez
     Sarbanes
     Scanlon
     Schakowsky
     Schiff
     Schneider
     Schrier
     Scott (VA)
     Scott, David
     Sewell
     Sherman
     Sherrill
     Sires
     Slotkin
     Smith (WA)
     Soto
     Spanberger
     Speier
     Stanton
     Stevens
     Strickland
     Suozzi
     Swalwell
     Takano
     Thompson (CA)
     Thompson (MS)
     Titus
     Tlaib
     Tonko
     Torres (CA)
     Torres (NY)
     Trahan
     Trone
     Underwood
     Vargas
     Veasey
     Vela
     Velazquez
     Wasserman Schultz
     Waters
     Watson Coleman
     Welch
     Wexton
     Wild
     Williams (GA)
     Wilson (FL)
     Yarmuth

                               NAYS--212

     Aderholt
     Allen
     Amodei
     Armstrong
     Arrington
     Babin
     Bacon
     Baird
     Balderson
     Banks
     Barr
     Bentz
     Bergman
     Bice (OK)
     Biggs
     Bilirakis
     Bishop (NC)
     Boebert
     Brady
     Brooks
     Buchanan
     Buck
     Bucshon
     Budd
     Burchett
     Burgess
     Calvert
     Cammack
     Carl
     Carter (GA)
     Carter (TX)
     Cawthorn
     Chabot
     Cheney
     Cline
     Cloud
     Clyde
     Cole
     Comer
     Crawford
     Crenshaw
     Curtis
     Davidson
     Davis, Rodney
     DesJarlais
     Diaz-Balart
     Donalds
     Duncan
     Dunn
     Emmer
     Estes
     Fallon
     Feenstra
     Ferguson
     Fischbach
     Fitzgerald
     Fitzpatrick
     Fleischmann
     Fortenberry
     Foxx
     Franklin, C. Scott
     Fulcher
     Gaetz
     Gallagher
     Garbarino
     Garcia (CA)
     Gibbs
     Gimenez
     Gohmert
     Golden
     Gonzales, Tony
     Gonzalez (OH)
     Good (VA)
     Gooden (TX)
     Gosar
     Granger
     Graves (LA)
     Graves (MO)
     Green (TN)
     Greene (GA)
     Griffith
     Grothman
     Guest
     Guthrie
     Hagedorn
     Harris
     Harshbarger
     Hartzler
     Hern
     Herrell
     Herrera Beutler
     Hice (GA)
     Higgins (LA)
     Hill
     Hinson
     Hollingsworth
     Hudson
     Huizenga
     Issa
     Jackson
     Jacobs (NY)
     Johnson (LA)
     Johnson (OH)
     Johnson (SD)
     Jordan
     Joyce (OH)
     Joyce (PA)
     Katko
     Keller
     Kelly (MS)
     Kelly (PA)
     Kim (CA)
     Kinzinger
     Kustoff
     LaHood
     LaMalfa
     Lamborn
     Latta
     LaTurner
     Lesko
     Long
     Loudermilk
     Lucas
     Luetkemeyer
     Mace
     Malliotakis
     Mann
     Massie
     Mast
     McCarthy
     McCaul
     McClain
     McClintock
     McHenry
     McKinley
     Meijer
     Meuser
     Miller (IL)
     Miller (WV)
     Miller-Meeks
     Moolenaar
     Mooney
     Moore (AL)
     Moore (UT)
     Mullin
     Murphy (NC)
     Nehls
     Newhouse
     Norman
     Nunes
     Obernolte
     Owens
     Palazzo
     Palmer
     Pence
     Perry
     Pfluger
     Posey
     Reed
     Reschenthaler
     Rice (SC)
     Rodgers (WA)
     Rogers (AL)
     Rogers (KY)
     Rose
     Rosendale
     Rouzer
     Roy
     Rutherford
     Salazar
     Scalise
     Schrader
     Schweikert
     Scott, Austin
     Sessions
     Simpson
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smucker
     Spartz
     Stauber
     Steel
     Stefanik
     Steil
     Steube
     Stewart
     Stivers
     Taylor
     Tenney
     Thompson (PA)
     Tiffany
     Timmons
     Turner
     Upton
     Valadao
     Van Drew
     Van Duyne
     Wagner
     Walberg
     Walorski
     Waltz
     Weber (TX)
     Webster (FL)
     Wenstrup
     Westerman
     Williams (TX)
     Wilson (SC)
     Wittman
     Womack
     Young
     Zeldin

                             NOT VOTING--1

       
     Bost
       

                              {time}  0201

  So the bill was passed.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.


    MEMBERS RECORDED PURSUANT TO HOUSE RESOLUTION 8, 117TH CONGRESS

     Allred (Davids (KS))
     Amodei (Balderson)
     Banks (Walorski)
     Boebert (McHenry)
     Bowman (Clark (MA))
     Brown (Mfume)
     Buchanan (Donalds)
     Budd (McHenry)
     Calvert (Garcia (CA))
     Cardenas (Gomez)
     Carter (TX) (Nehls)
     Cawthorn (McHenry)
     DeSaulnier (Matsui)
     DesJarlais (Fleischmann)
     Deutch (Rice (NY))
     Fletcher (Kuster)
     Frankel, Lois (Clark (MA))
     Gaetz (Franklin, C. Scott)
     Garcia (TX) (Escobar)
     Gibbs (Bucshon)
     Gonzalez, Vincente (Gomez)
     Gosar (Herrell)
     Green (TN) (Timmons)
     Green, Al (TX) (Perlmutter)
     Grijalva (Garcia (IL))
     Hastings (Cleaver)
     Hern (Lucas)
     Himes (Courtney)
     Issa (Valadao)
     Jackson (Nehls)
     Jackson Lee (Butterfield)
     Kelly (IL) (Kuster)
     Kelly (PA) (Keller)
     Kirkpatrick (Stanton)
     Krishnamoorthi (Clark (MA))
     LaHood (Smith (NE))
     Langevin (Lynch)
     Lawson (FL) (Evans)
     Lieu (Beyer)
     Lofgren (Jeffries)
     Long (Wagner)
     Lowenthal (Beyer)
     McNerney (Eshoo)
     Meng (Clark (MA))
     Moore (WI) (Beyer)
     Moulton (Trahan)
     Mullin (Lucas)
     Napolitano (Correa)
     Norman (Rice (SC))
     Nunes (Garcia (CA))
     Palazzo (Fleischmann)
     Payne (Pallone)
     Pingree (Kuster)
     Porter (Wexton)
     Reed (Arrington)
     Rodgers (WA) (Herrera Beutler)
     Roybal-Allard (Bass)
     Ruiz (Aguilar)
     Rush (Underwood)
     Steube (Franklin, C. Scott)
     Stewart (Curtis)
     Vargas (Correa)
     Vela (Gomez)
     Waltz (Donalds)
     Wasserman Schultz (Soto)
     Watson Coleman (Pallone)
     Wilson (FL) (Hayes)
     Young (Malliotakis)

                          ____________________