[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.
[[Page H775]]
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.
[[Page H776]]
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.
[[Page H799]]
(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)
____________________