[Congressional Record Volume 167, Number 41 (Thursday, March 4, 2021)]
[Senate]
[Pages S1051-S1117]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                    AMERICAN RESCUE PLAN ACT OF 2021

  The VICE PRESIDENT. The clerk will report the bill by title.
  The legislative clerk read as follows:

       A bill (H.R. 1319) to provide for reconciliation pursuant 
     to title II of S. Con. Res. 5.

  The VICE PRESIDENT. The majority leader.


                           Amendment No. 891

                     (Purpose: To improve the bill)



 =========================== NOTE =========================== 

  
  On page S1051, March 4, 2021, third column, the following 
appears: Amendment No. 891 (Purpose: In the nature of a 
substitute)
  
  The online Record has been corrected to read: Amendment No. 891 
(Purpose: To improve the bill)


 ========================= END NOTE ========================= 


  Mr. SCHUMER. Madam President, I have an amendment at the desk, and I 
ask for its immediate consideration.
  The VICE PRESIDENT. The clerk will report the amendment.
  The legislative clerk read as follows:

       The Senator from New York [Mr. Schumer], for himself and 
     others, proposes an amendment numbered 891.

  Mr. SCHUMER. Madam President, I ask unanimous consent to dispense 
with the reading.
  The VICE PRESIDENT. Is there an objection?
  Mr. JOHNSON. Madam President.
  The VICE PRESIDENT. The Senator from Wisconsin.
  Mr. JOHNSON. Reserving the right to object. One thing that----
  Mr. SCHUMER. Regular order, Madam President.
  The VICE PRESIDENT. Is there an objection?
  Mr. JOHNSON. I object.
  The VICE PRESIDENT. The objection is heard.
  The clerk will continue the reading.
  (Ms. CORTEZ MASTO assumed the Chair.)
  The legislative clerk read as follows:

        Strike all after the first word and insert the following:

     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, NUTRITION, AND FORESTRY

                        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. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and 
              technology improvements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who 
              have not attained the age of 25.
Sec. 1108. Pandemic EBT program.

[[Page S1052]]

     TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                     Subtitle A--Education Matters

                    PART 1--Department of Education

Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
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.

                       Subtitle B--Labor Matters

Sec. 2101. Funding for Department of Labor worker protection 
              activities.

           Subtitle C--Human Services and Community Supports

Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the 
              National Service Trust.

                       Subtitle D--Public Health

Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for 
              Disease Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID-19 vaccines, 
              therapeutics, and medical supplies.
Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device 
              activities at the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.

                          Subtitle E--Testing

Sec. 2401. Funding for COVID-19 testing, contact tracing, and 
              mitigation activities.
Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.

                  Subtitle F--Public Health Workforce

Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.

                 Subtitle G--Public Health Investments

Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate 
              medical education.
Sec. 2605. Funding for family planning.

          Subtitle H--Mental Health and Substance Use Disorder

Sec. 2701. Funding for block grants for community mental health 
              services.
Sec. 2702. Funding for block grants for prevention and treatment of 
              substance abuse.
Sec. 2703. Funding for mental health and substance use disorder 
              training for health care professionals, 
              paraprofessionals, and public safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging 
              healthy work conditions and use of mental health and 
              substance use disorder services by health care 
              professionals.
Sec. 2705. Funding for grants for health care providers to promote 
              mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use 
              disorder services.
Sec. 2707. Funding for community-based funding for local behavioral 
              health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and 
              training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community 
              behavioral health clinics.

                   Subtitle I--Exchange Grant Program

Sec. 2801. Establishing a grant program for Exchange modernization.

            Subtitle J--Continued Assistance to Rail Workers

Sec. 2901. Additional enhanced benefits under the Railroad Unemployment 
              Insurance Act.
Sec. 2902. Extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits 
              under the Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector 
              General funding.

                    Subtitle K--Ratepayer Protection

Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.

Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and 
              Kinship Families.

      TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

               Subtitle A--Defense Production Act of 1950

Sec. 3101. COVID-19 emergency medical supplies enhancement.

                     Subtitle B--Housing Provisions

Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan 
              borrowers.
Sec. 3208. Fair housing activities.

                   Subtitle C--Small Business (SSBCI)

Sec. 3301. State Small Business Credit Initiative.

                   Subtitle D--Public Transportation

Sec. 3401. Federal Transit Administration grants.

   TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding 
              availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.

       TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.

          TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID-19 
              pandemic.
Sec. 6003. United States Fish and Wildlife Service.

     TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

             Subtitle A--Transportation and Infrastructure

Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.

           Subtitle B--Aviation Manufacturing Jobs Protection

Sec. 7201. Definitions.
Sec. 7202. Payroll support program.

                          Subtitle C--Airlines

Sec. 7301. Air Transportation Payroll Support Program Extension.

         Subtitle D--Consumer Protection and Commerce Oversight

Sec. 7401. Funding for consumer product safety fund to protect 
              consumers from potentially dangerous products related to 
              COVID-19.
Sec. 7402. Funding for E-Rate support for emergency educational 
              connections and devices.

[[Page S1053]]

Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID-19 related work.

                   Subtitle E--Science and Technology

Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.

            Subtitle F--Corporation for Public Broadcasting

Sec. 7601. Support for the Corporation for Public Broadcasting.

               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 FINANCE

           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. 9501. 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.
Sec. 9675. Modification of treatment of student loan forgiveness.

                          Subtitle H--Pensions

Sec. 9701. Temporary delay of designation of multiemployer plans as in 
              endangered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and 
              rehabilitation periods for multiemployer pension plans in 
              critical and endangered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially 
              troubled multiemployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for 
              single employer plans.
Sec. 9707. Modification of special rules for minimum funding standards 
              for community newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.

                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

                          Subtitle J--Medicaid

Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for 
              pregnant and postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile 
              crisis intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under 
              State Medicaid plans which begin to expend amounts for 
              certain mandatory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance 
              percentage to Urban Indian Health Organizations and 
              Native Hawaiian Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source 
              drugs and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based 
              services during the COVID-19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee 
              safety in nursing facilities.
Sec. 9819. Special rule for the period of a declared public health 
              emergency related to coronavirus.

            Subtitle K--Children's Health Insurance Program

Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant 
              and postpartum women.

                          Subtitle L--Medicare

Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
              urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify 
              application of certain Medicare requirements with respect 
              to ambulance services furnished during certain emergency 
              periods.

[[Page S1054]]

Sec. 9833. Funding for Office of Inspector General.

     Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.

                      Subtitle N--Other Provisions

Sec. 9911. Funding for providers relating to COVID-19.
Sec. 9912. Extension of customs user fees.

                TITLE X--COMMITTEE ON FOREIGN RELATIONS

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 INDIAN AFFAIRS

Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for 
              Native Americans.
Sec. 11004. COVID-19 response resources for the preservation and 
              maintenance of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native 
              education.

       TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                        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, seafood, 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, seafood processing facilities and 
     processing vessels, 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) 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 up 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,

[[Page S1055]]

     $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;
       (3) to support the activities of one or more equity 
     commissions that will address racial equity issues within the 
     Department of Agriculture and its programs, using $5,000,000 
     of the amount made available pursuant to subsection (a);
       (4) 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); 
     and
       (5) to provide financial 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.
       (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. 1101. 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. 1102. 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. 1103. 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. 1104. 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).

     SEC. 1105. 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 III-Participants with qualifying 
     conditions.
       (B) Food Package IV-Children 1 through 4 years.
       (C) Food Package V-Pregnant and partially (mostly) 
     breastfeeding women.
       (D) Food Package VI-Postpartum women.
       (E) 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

[[Page S1056]]

     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. 1106. 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. 1107. 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. 1108. 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''.

     TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                     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, $125,804,800,000, 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.--
       (1) In general.--Each State shall allocate not less than 
     87.5 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.
       (2) Availability of funds.--Each State shall make 
     allocations under paragraph (1) to local educational agencies 
     in an expedited and timely manner and, to the extent 
     practicable, not later than 60 days after the receipt of such 
     funds.
       (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 or summer 
     enrichment, 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)(B)(xi) of the Elementary and Secondary Education 
     Act of 1965 (20 U.S.C. 6311(b)(2)(B)(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.
       (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) 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.
       (G) Developing and implementing procedures and systems to 
     improve the preparedness and response efforts of local 
     educational agencies.
       (H) Training and professional development for staff of the 
     local educational agency on sanitation and minimizing the 
     spread of infectious diseases.
       (I) Purchasing supplies to sanitize and clean the 
     facilities of a local educational agency, including buildings 
     operated by such agency.
       (J) Planning for, coordinating, and implementing activities 
     during long-term closures, including providing meals to 
     eligible students, providing technology for online

[[Page S1057]]

     learning to all students, providing guidance for carrying out 
     requirements under the Individuals with Disabilities 
     Education Act and ensuring other educational services can 
     continue to be provided consistent with all Federal, State, 
     and local requirements.
       (K) 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.
       (L) Providing mental health services and supports, 
     including through the implementation of evidence-based full-
     service community schools.
       (M) 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.
       (N) 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.
       (O) 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.
       (P) 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.
       (Q) 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.
       (R) 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 or summer enrichment, 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)(B)(xi) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(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;
       (2) shall reserve not less than 1 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, the 
     implementation of evidence-based summer enrichment programs, 
     and ensure such programs respond to students' academic, 
     social, and emotional needs and address the disproportionate 
     impact of the coronavirus on the student populations 
     described in section 1111(b)(2)(B)(xi) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(xi)), students experiencing homelessness, and 
     children and youth in foster care;
       (3) shall reserve not less than 1 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, the 
     implementation of evidence-based comprehensive afterschool 
     programs, and ensure such programs respond to students' 
     academic, social, and emotional needs and address the 
     disproportionate impact of the coronavirus on the student 
     populations described in section 1111(b)(2)(B)(xi) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(xi)), students experiencing homelessness, and 
     children and youth in foster care;
       (4) shall reserve 2.5 percent of the total amount of grant 
     funds awarded to the State under this section to carry out, 
     directly or through grants or contracts, the purchase of 
     educational technology (including hardware, software, and 
     connectivity) for students who are served by the local 
     educational agencies in the State 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; and
       (5) 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) 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).
       (h) Definitions.--In this section--
       (1) the terms ``child'', ``children with disabilities'', 
     ``distance education'', ``elementary school'', ``English 
     learner'', ``evidence-based'', ``secondary school'', ``local 
     educational agency'', ``parent'', ``Secretary'', ``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);
       (2) the term ``full-service community school'' has the 
     meaning given that term in section 4622(2) of the Elementary 
     and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
       (3) the term ``State'' means each of the 50 States, the 
     District of Columbia, and the Commonwealth of Puerto Rico.

     SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.

       (a) In General.--In addition to amounts otherwise available 
     through the Emergency Assistance to Non-Public Schools 
     Program, there is appropriated to the Department of Education 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $2,750,000,000, to remain available 
     through September 30, 2023, for making allocations to 
     Governors under the Emergency Assistance to Non-Public 
     Schools Program to provide services or assistance to non-
     public schools that enroll a significant percentage of low-
     income students and are most impacted by the qualifying 
     emergency.
       (b) Limitations.--Funds provided under subsection (a) shall 
     not be used to provide reimbursements to any non-public 
     school.

     SEC. 2003. 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 the 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;

[[Page S1058]]

       (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. 2004. 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 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-need 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 (as calculated on a per-pupil basis) for any high-
     need 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) Highest poverty local educational agencies.--
     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 (as 
     calculated on a per-pupil basis) for any highest poverty 
     local educational agency below the level of funding (as 
     calculated on a per-pupil basis) provided to each such local 
     educational agency in fiscal year 2019.
       (c) Local Educational Agency Maintenance of Equity for 
     High-poverty Schools.--
       (1) In general.--As a condition of receiving funds under 
     section 2001, a local educational agency shall not, in fiscal 
     year 2022 or 2023--
       (A) 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--
       (i) 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
       (ii) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year; or
       (B) reduce per-pupil, full-time equivalent staff in any 
     high-poverty school by an amount that exceeds--
       (i) 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
       (ii) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year.
       (2) Exception.--Paragraph (1) shall not apply to a local 
     educational agency in fiscal year 2022 or 2023 that meets at 
     least 1 of the following criteria in such fiscal year:
       (A) Such local educational agency has a total enrollment of 
     less than 1,000 students.
       (B) Such local educational agency operates a single school.
       (C) Such local educational agency serves all students 
     within each grade span with a single school.
       (D) Such local educational agency demonstrates an 
     exceptional or uncontrollable circumstance, such as 
     unpredictable changes in student enrollment or a precipitous 
     decline in the financial resources of such agency, as 
     determined by the Secretary of Education.
       (d) Definitions.--In this section:
       (1) Elementary education; secondary education.--The terms 
     ``elementary education'' and ``secondary education'' have the 
     meaning given such terms under State law.
       (2) Highest poverty local educational agency.--The term 
     ``highest poverty local educational agency'' means a local 
     educational agency that is among the group of local 
     educational agencies in the State that--
       (A) in rank order, have the highest percentages of 
     economically disadvantaged students 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 are available, such other data as the 
     Secretary of Education determines are satisfactory); and
       (B) collectively serve not less than 20 percent of the 
     State's total enrollment of students served by all local 
     educational agencies in the State.
       (3) High-need local educational agency.--The term ``high-
     need local educational agency'' means a local educational 
     agency that is among the group of local educational agencies 
     in the State that--
       (A) in rank order, have the highest percentages of 
     economically disadvantaged students 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 are available, such other data as the 
     Secretary of Education determines are satisfactory); and
       (B) collectively serve not less than 50 percent of the 
     State's total enrollment of students served by all local 
     educational agencies in the State.
       (4) High-poverty school.--
       (A) In general.--The term ``high-poverty school'' means, 
     with respect to a school served by a local educational 
     agency, a school that is in the highest quartile of schools 
     served by such local educational agency based on the 
     percentage of economically disadvantaged students served, as 
     determined by the State in accordance with subparagraph (B).
       (B) Determination.--In making the determination under 
     subparagraph (A), a State shall select a measure of poverty 
     established for the purposes of this paragraph by the 
     Secretary of Education and apply such measure consistently to 
     all schools in the State.
       (5) Overall per-pupil reduction in state funds.--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.
       (6) State.--The term ``State'' means each of the 50 States, 
     the District of Columbia, and the Commonwealth of Puerto 
     Rico.

     SEC. 2005. 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. 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, 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

[[Page S1059]]

     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)(B)(xi) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(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 
     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.

                       Subtitle B--Labor Matters

     SEC. 2101. 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, $200,000,000, 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 $100,000,000 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.

           Subtitle C--Human Services and Community Supports

     SEC. 2201. 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)(E), 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) 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 2202 of this subtitle.

     SEC. 2202. 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--
       (A) 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
       (B) 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) 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 this section in 
     accordance with the Child Care and Development Block Grant 
     Act of 1990.
       (c) 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).

[[Page S1060]]

       (d) State Reservations and Subgrants.--
       (1) Reservation.--A lead agency for a State that receives a 
     child care stabilization grant pursuant to subsection (c) 
     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 (c) 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;
       (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 (e)(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 (c) that are available for 
     subgrants described in this paragraph within 9 months of the 
     date of enactment of this Act.
       (e) 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.
       (f) 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. 2203. 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. 2204. 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 except as otherwise 
     provided in this subsection, 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) 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;
       ``(B) the matching requirement in section 306(c)(4) and 
     condition in section 308(d)(3) shall not apply; and
       ``(C) each reference in section 305(e) to `the end of the 
     following fiscal year' shall be considered to be a reference 
     to `the end of fiscal year 2025'; and
       ``(D) funds made available to a State in a grant under 
     section 306(a) and obligated in a timely manner shall be 
     available for expenditure, by the State or a recipient of 
     funds from the grant, through the end of fiscal year 2025;
       ``(2) $18,000,000 to carry out section 309.
       ``(3) $2,000,000 to carry out section 313, of which 
     $1,000,000 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 (in this section referred to as the 
     ``Secretary''), $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, 
     $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, 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. 2205. 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:

[[Page S1061]]

       (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. 2206. 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)).
       (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--Public Health

     SEC. 2301. 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, standards-based data, and 
     reporting enhancements, including improvements necessary to 
     support standards-based 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 vaccines; and
       (G) transportation of individuals to facilitate 
     vaccinations, including at community vaccination centers and 
     mobile vaccination units, particularly for underserved 
     populations.
       (c) Supplemental Funding for State Vaccination Grants.--
       (1) Definitions.--In this subsection:
       (A) Base formula.--The term ``base formula'' means the 
     allocation formula that applied to the Public Health 
     Emergency Preparedness cooperative agreement in fiscal year 
     2020.
       (B) Alternative allocation.--The term ``alternative 
     allocation'' means an allocation to each State, territory, or 
     locality calculated using the percentage derived from the 
     allocation received by such State, territory, or locality of 
     the aggregate amount of fiscal year 2020 Public Health 
     Emergency Preparedness cooperative agreement awards under 
     section 319C-1 of the Public Health Service Act (42 U.S.C. 
     247d-3a).
       (2) Supplemental funding.--
       (A) In general.--Not later than 21 days after the date of 
     enactment of this Act, the Secretary shall use amounts 
     described in subsection (a) to provide supplemental funding 
     to any State, locality, or territory that received less of 
     the amounts that were appropriated under title III of 
     division M of Public Law 116-260 for vaccination grants to be 
     issued by the Centers for Disease Control and Prevention than 
     such State, locality, or territory would have received had 
     such amounts been allocated using the alternative allocation.
       (B) Amount.--The amount of supplemental funding provided 
     under this subsection shall be equal to the difference 
     between--
       (i) the amount the State, locality, or territory received, 
     or would receive, under the base formula; and
       (ii) the amount the State, locality, or territory would 
     receive under the alternative allocation.

     SEC. 2302. 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. 2303. 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--

[[Page S1062]]

       (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. 2304. 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 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.

     SEC. 2305. REDUCED COST-SHARING.

       (a) In General.--Section 1402 of the Patient Protection and 
     Affordable Care Act is amended by redesignating subsection 
     (f) as subsection (g) and by inserting after subsection (e) 
     the following new subsection:
       ``(f) Special Rule for Individuals Who Receive Unemployment 
     Compensation During 2021.--For purposes of this section, in 
     the case of an individual who has received, or has been 
     approved to receive, unemployment compensation for any week 
     beginning during 2021, for the plan year in which such week 
     begins--
       ``(1) such individual shall be treated as meeting the 
     requirements of subsection (b)(2), and
       ``(2) for purposes of subsections (c) and (d), there shall 
     not be taken into account any household income of the 
     individual in excess of 133 percent of the poverty line for a 
     family of the size involved.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to plan years beginning after December 31, 2020.

                          Subtitle E--Testing

     SEC. 2401. 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 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, $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 products and 
     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--
       (A) through investments in laboratory capacity, such as--
       (i) academic and research laboratories, or other 
     laboratories that could be used for processing of COVID-19 
     testing;
       (ii) community-based testing sites and community-based 
     organizations; or
       (iii) mobile health units, particularly in medically 
     underserved areas; and
       (B) with respect to quarantine and isolation of contacts;
       (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. 2402. 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. 2403. 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. 2404. 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.

                  Subtitle F--Public Health Workforce

     SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.

       (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, $7,660,000,000, 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) Subawards from recipients of awards under subsection 
     (a) to local health departments for the purposes of the 
     activities funded under this section.

[[Page S1063]]

  


     SEC. 2502. 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).

                 Subtitle G--Public Health Investments

     SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY 
                   CARE.

       (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, $7,600,000,000, 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;
       (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. 2602. 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. 2603. 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. 2604. 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. 2605. 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).

          Subtitle H--Mental Health and Substance Use Disorder

     SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL 
                   HEALTH SERVICES.

       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, $1,500,000,000, 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. 2702. 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, 
     $1,500,000,000, 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 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. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE 
                   DISORDER 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, mental health conditions, and substance use 
     disorders among health care professionals.

[[Page S1064]]

  


     SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN 
                   ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF 
                   MENTAL HEALTH AND SUBSTANCE USE DISORDER 
                   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 health 
     conditions and substance use disorders and secondary and 
     tertiary prevention by encouraging health care professionals 
     to seek support and treatment for their own mental health and 
     substance use concerns; and
       (2) help such professionals to identify risk factors in 
     themselves and others and respond to such risks.

     SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO 
                   PROMOTE MENTAL 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 health among their 
     providers, other personnel, and members.

     SEC. 2706. 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 and behavioral health organizations to support 
     community-based overdose prevention programs, syringe 
     services programs, and other harm reduction services.
       (2) Use of grant funds.--Grant funds awarded under this 
     section to eligible entities shall 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. 2707. 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 shall 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. 2708. 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. 2709. 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. 2710. 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. 2711. 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).

     SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.

       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 carrying 
     out section 330M of the Public Health Service Act (42 U.S.C. 
     254c-19).

     SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED 
                   COMMUNITY BEHAVIORAL HEALTH CLINICS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary, acting through the Assistant 
     Secretary for Mental Health and Substance Use, for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $420,000,000, to remain available until 
     expended, for grants to communities and community 
     organizations that meet the criteria for Certified Community 
     Behavioral Health Clinics pursuant to section 223(a) of the 
     Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a 
     note).

                   Subtitle I--Exchange Grant Program

     SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE 
                   MODERNIZATION.

       (a) In General.--Out of funds appropriated under subsection 
     (b), the Secretary of Health and Human Services (in this 
     subtitle referred to as 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.--In addition to amounts otherwise available, 
     there is appropriated, for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $20,000,000, to 
     remain available until September 30, 2022, for carrying out 
     this section.

            Subtitle J--Continued Assistance to Rail Workers

     SEC. 2901. 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. 2902. 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--

[[Page S1065]]

       (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.

     SEC. 2903. 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. 2904. 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.

                    Subtitle K--Ratepayer Protection

     SEC. 2911. 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. 2912. 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 (in this section referred to as the 
     ``Secretary'') 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.

Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

     SEC. 2921. 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, 
     $1,434,000,000, 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) $460,000,000 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. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON 
                   GRANDFAMILIES AND KINSHIP FAMILIES.

       (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 money in 
     the Treasury not otherwise appropriated, $10,000,000, to 
     remain available through September 30, 2025, for the 
     Secretary, acting through the Administrator of the 
     Administration for Community Living, to establish, directly 
     or through grants or contracts, a National Technical 
     Assistance Center on Grandfamilies and Kinship Families (in 
     this section referred to as the ``Center'') to provide 
     training, technical assistance, and resources for government 
     programs, nonprofit and other community-based organizations, 
     and Indian Tribes, Tribal organizations, and urban Indian 
     organizations, that serve grandfamilies and kinship families 
     to support the health and well-being of members of 
     grandfamilies and kinship families, including caregivers, 
     children, and their parents. The Center shall focus primarily 
     on serving grandfamilies and kinship families in which the 
     primary caregiver is an adult age 55 or older, or the child 
     has one or more disabilities.
       (b) Activities of the Center.--The Center shall--
       (1) engage experts to stimulate the development of new and 
     identify existing evidence-based, evidence-informed, and 
     exemplary practices or programs related to health promotion 
     (including mental health and substance use disorder 
     treatment), education, nutrition, housing, financial needs, 
     legal issues, disability self-determination, caregiver 
     support, and other issues to help serve caregivers, children, 
     and their parents in grandfamilies and kinship families;
       (2) encourage and support the implementation of the 
     evidence-based, evidence-informed, and exemplary practices or 
     programs identified under paragraph (1) to support 
     grandfamilies and kinship families and to promote 
     coordination of services for grandfamilies and kinship 
     families across systems that support them;
       (3) facilitate learning across States, territories, Indian 
     Tribes, Tribal organizations, and urban Indian organizations 
     for providing technical assistance, resources, and training 
     related to issues described in paragraph (1) to individuals 
     and entities across systems that directly work with 
     grandfamilies and kinship families;
       (4) help government programs, nonprofit and other 
     community-based organizations, and Indian Tribes, Tribal 
     organizations, and urban Indian organizations, serving 
     grandfamilies and kinship families, to plan and coordinate 
     responses to assist grandfamilies and kinship families during 
     national, State, Tribal, territorial, and local emergencies 
     and disasters; and
       (5) assist government programs, and nonprofit and other 
     community-based organizations, in promoting equity and 
     implementing culturally and linguistically appropriate 
     approaches as the programs and organizations serve 
     grandfamilies and kinship families.

[[Page S1066]]

  


      TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

               Subtitle A--Defense Production Act of 1950

     SEC. 3101. 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 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. 3201. 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, $21,550,000,000, 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) $2,500,000,000 for payments to high-need grantees as 
     provided in this section.
       (b) Allocation of Funds to Eligible Grantees.--
       (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 3201 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 3201 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 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 described 
     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 section 3201 of 
     the American Rescue Plan Act of 2021'' 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 
     section 3201 of the American Rescue Plan Act of 2021''.
       (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, with 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 change in 
     employment since February 2020 used as the factors for 
     allocating funds.
       (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 rental housing and 
     eviction prevention 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

[[Page S1067]]

     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 (1) 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. 3202. 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.
       (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. 3203. 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. 3204. 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.

[[Page S1068]]

       (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. 3205. 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--
       (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. 3206. 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) 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;

[[Page S1069]]

       (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 (f) 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 
     homeowners or otherwise providing funds to prevent 
     foreclosure or post-foreclosure eviction of a homeowner 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 mortgage delinquency, 
     default, foreclosure, post-foreclosure eviction of a 
     homeowner, 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 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.
       (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, 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 reference to--
       (A) the average number of unemployed individuals measured 
     over a period of time not fewer than 3 months and not more 
     than 12 months; and
       (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 $50,000,000 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. 3207. 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 (in this section referred to as the 
     ``Secretary'') 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. 3208. 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, 
     education and outreach activities, and costs of delivering or 
     adapting services, 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. 3301. 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

[[Page S1070]]

     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
       (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 from funds 
     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; and
       ``(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).
       ``(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) 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:

[[Page S1071]]

       ``(E) a Tribal government, or a group of Tribal governments 
     that jointly apply for an allocation.''.
       (h) 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 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 paragraph 
     pursuant to section 104 of the Federally Recognized Indian 
     Tribe List Act of 1994 (25 U.S.C. 5131).''.
       (i) 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--Public Transportation

     SEC. 3401. 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.--
       (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
       (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, 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 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

[[Page S1072]]

     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.
       (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.

   TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

     SEC. 4001. 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 is 
     recovering 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.
       (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. 4002. 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

[[Page S1073]]

     funds provided in this Act or any other Act pertaining to the 
     Coronavirus pandemic.

     SEC. 4003. 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 support oversight of the 
     Coronavirus response and of funds provided in this Act or any 
     other Act pertaining to the Coronavirus pandemic.

     SEC. 4004. 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.

     SEC. 4005. 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. 4006. 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 4005 
     may be used to carry out subsection (a) of this section.

     SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $400,000,000, to remain available 
     until September 30, 2025, for the emergency food and shelter 
     program.

     SEC. 4008. HUMANITARIAN RELIEF.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $110,000,000, to remain available 
     until September 30, 2025, for the emergency food and shelter 
     program for the purposes of providing humanitarian relief to 
     families and individuals encountered by the Department of 
     Homeland Security.

     SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $650,000,000, to remain 
     available until September 30, 2023, for the Cybersecurity and 
     Infrastructure Security Agency for cybersecurity risk 
     mitigation.

     SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL 
                   SERVICE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $200,000,000, to remain 
     available until September 30, 2024, for the United States 
     Digital Service.

     SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION 
                   FUND.

       In addition to amounts otherwise appropriated, there is 
     appropriated to the General Services Administration for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $1,000,000,000, to remain available 
     until September 30, 2025, to carry out the purposes of the 
     Technology Modernization Fund.

     SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES 
                   FUND.

       In addition to amounts otherwise available, there is 
     appropriated to the General Services Administration for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $150,000,000, to remain available 
     until September 30, 2024, to carry out the purposes of the 
     Federal Citizen Services Fund.

     SEC. 4013. AFG AND SAFER PROGRAM FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $300,000,000, to remain available 
     until September 30, 2025, of which $100,000,000 shall be for 
     assistance to firefighter grants and $200,000,000 shall be 
     for staffing for adequate fire and emergency response grants.

     SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency 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 emergency management 
     performance grants.

       TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

     SEC. 5001. 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.''; and
       (ii) by adding at the end the following:
       ``(ix) 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)--
       (i) in subclause (III), by striking ``and'' at the end;
       (ii) in subclause (IV)(bb), by striking the period at the 
     end and inserting ``; and''; and
       (iii) by adding at the end the following:

       ``(V) 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

[[Page S1074]]

     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 (V) of clause 
     (iv), clause (vii), or clause (ix)''; 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 (V) 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), (III), or (IV) of 
     clause (iii), subclause (IV) or (V) of clause (iv), clause 
     (vii), or clause (ix)''.
       (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 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. 5002. TARGETED EIDL ADVANCE.

       (a) Definitions.--In this section--
       (1) the term ``Administrator'' means the Administrator of 
     the Small Business Administration; and
       (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).
       (b) 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--
       (1) to remain available until expended; and
       (2) of which, the Administrator shall use--
       (A) $10,000,000,000 to 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); and
       (B) $5,000,000,000 to make payments under section 1110(e) 
     of the CARES Act (15 U.S.C. 9009(e)), each of which shall 
     be--
       (i) made to a covered entity that--

       (I) has suffered an economic loss of greater than 50 
     percent; and
       (II) employs not more than 10 employees;

       (ii) in an amount that is $5,000; and
       (iii) with respect to the covered entity to which the 
     payment is made, 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).

     SEC. 5003. 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.--

[[Page S1075]]

       (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).
       (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. 5004. 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

[[Page S1076]]

     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. 5005. SHUTTERED VENUE OPERATORS.

       (a) In General.--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.
       (b) Reduction of Shuttered Venues Assistance for New PPP 
     Recipients.--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), is amended--
       (1) in subsection (a)(1)(A)(vi)--
       (A) by striking subclause (III);
       (B) by redesignating subclause (IV) as subclause (III); and
       (C) in subclause (III), as so redesignated, by striking 
     ``subclauses (I), (II), and (III)'' and inserting 
     ``subclauses (I) and (II)''; and
       (2) in subsection (c)(1)--
       (A) in subparagraph (A), in the matter preceding clause 
     (i), by striking ``A grant'' and inserting ``Subject to 
     subparagraphs (B) and (C), a grant''; and
       (B) by adding at the end the following:
       ``(C) Reduction for recipients of new ppp loans.--
       ``(i) In general.--The otherwise applicable amount of a 
     grant under subsection (b)(2) to an eligible person or entity 
     shall be reduced by the total amount of loans guaranteed 
     under paragraph (36) or (37) of section 7(a) of the Small 
     Business Act (15 U.S.C. 636(a)) that are received on or after 
     December 27, 2020 by the eligible person or entity.
       ``(ii) Application to governmental entities.--For purposes 
     of applying clause (i) to an eligible person or entity owned 
     by a State or a political subdivision of a State, the 
     relevant entity--

       ``(I) shall be the eligible person or entity; and
       ``(II) shall not include entities of the State or political 
     subdivision other than the eligible person or entity.''.

     SEC. 5006. 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 5002 of 
     this title, and section 5003 of this title; and
       (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 VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

     SEC. 6001. 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, 25 percent shall 
     be for assistance to States and communities that have 
     suffered economic injury as a result of job and gross 
     domestic product losses in the travel, tourism, or outdoor 
     recreation sectors.

     SEC. 6002. 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. 6003. 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 VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

             Subtitle A--Transportation and Infrastructure

     SEC. 7101. 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, $970,388,160, 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,

[[Page S1077]]

     there is appropriated for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $729,611,840, 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. 7102. 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 sponsors of airports, as such terms are 
     defined in section 47102 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

[[Page S1078]]

     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. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Federal Aviation Administration the 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 is 
     recovering 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 civilian retirement benefit.

     SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Transportation Security Administration (in this section 
     referred to as the ``Administration'') the Emergency TSA 
     Employee Leave Fund (in this section referred to as the 
     ``Fund''), to be administered by the Administrator of the 
     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, $13,000,000, 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 
     Administration 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 is 
     recovering 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 civilian retirement benefit.

           Subtitle B--Aviation Manufacturing Jobs Protection

     SEC. 7201. 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;
       (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; or
       (iii) operates a process certified to SAE AS9100 related to 
     the design, development, or provision of an aviation product 
     or service, including a part, component, or assembly;
       (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;

[[Page S1079]]

       (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 subtitle 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. 7202. 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--Airlines

     SEC. 7301. 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 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

[[Page S1080]]

       (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.--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.

         Subtitle D--Consumer Protection and Commerce Oversight

     SEC. 7401. 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. 7402. 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 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) $7,171,000,000, 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

[[Page S1081]]

     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.

     SEC. 7403. 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.

     SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 
                   RELATED WORK.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Federal Trade 
     Commission for fiscal year 2021, $30,400,000, to remain 
     available until September 30, 2026, for the purposes 
     described in subsection (b).
       (b) Purposes.--From the amount appropriated under 
     subsection (a), the Federal Trade Commission shall use--
       (1) $4,400,000 to process and monitor consumer complaints 
     received into the Consumer Sentinel Network, including 
     increased complaints received regarding unfair or deceptive 
     acts or practices related to COVID-19;
       (2) $2,000,000 for consumer-related education, including in 
     connection with unfair or deceptive acts or practices related 
     to COVID-19; and
       (3) $24,000,000 to fund full-time employees of the Federal 
     Trade Commission to address unfair or deceptive acts or 
     practices, including those related to COVID-19.

                   Subtitle E--Science and Technology

     SEC. 7501. 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. 7502. 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.

            Subtitle F--Corporation for Public Broadcasting

     SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC 
                   BROADCASTING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Corporation for Public Broadcasting for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $175,000,000, to remain available 
     until expended, to prevent, prepare for, and respond to 
     coronavirus, including for fiscal stabilization grants to 
     public telecommunications entities, as defined in section 397 
     of the Communications Act of 1934 (47 U.S.C. 397), with no 
     deduction for administrative or other costs of the 
     Corporation, to maintain programming and services and 
     preserve small and rural stations threatened by declines in 
     non-Federal revenues.

               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, $14,482,000,000, 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

[[Page S1082]]

     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.--In carrying 
     out this section, the Secretary shall use the list of high-
     demand occupations compiled by the Commissioner of Labor 
     Statistics.
       (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.
       (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) 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 a 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, $1,000,000,000, 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.

[[Page S1083]]

       (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 FINANCE

           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 with respect to any 
     week of unemployment ending on or before March 14, 2021.

     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. In implementing the preceding 
     sentence, a State may, if necessary, reenter the agreement 
     with the Secretary under section 2105 of such Act, and 
     retroactively pay for the first week of regular compensation 
     without a waiting week consistent with State law (including a 
     waiver of State law) and receive full reimbursement for weeks 
     of unemployment that ended after December 31, 2020.

     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) Special Rule for Extended Compensation.--Section 
     2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by 
     striking ``April 12, 2021'' and inserting ``August 29, 
     2021''.
       (e) 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 ending on or before March 14, 2021.

     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.

       (a) In General.--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''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply as if included in the enactment of the Families 
     First Coronavirus Response Act (Public Law 116-127).

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

[[Page S1084]]

     administration of unemployment compensation programs.

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

       Subtitle A of title II of division A of the CARES Act 
     (Public Law 116-136) is amended by adding at the end the 
     following:

     ``SEC. 2118. 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 compensation programs, including 
     programs extended under subtitle A of title IX of the 
     American Rescue Plan Act of 2021.
       ``(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 compensation programs described in subsection 
     (a) (including territories administering the Pandemic 
     Unemployment Assistance program under section 2102) 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 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 Indian 
     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.

[[Page S1085]]

       ``(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) Suspension of territory spending cap.--Section 1108 
     shall not apply with respect to any funds provided under this 
     subsection.
       ``(8) 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.--Of the amounts made available by 
     subsection (a)--
       ``(1) $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
       ``(2) $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).''.

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 funds otherwise available, there 
     are appropriated to the Secretary, out of any monies in the 
     Treasury not otherwise obligated, $200,000,000, to remain 
     available until expended, for purposes of requiring multiple 
     organizations described in paragraph (1) to provide to 
     skilled nursing facilities (as defined in section 1819(a)), 
     infection control and vaccination uptake support relating to 
     the prevention or mitigation of COVID-19, as determined 
     appropriate by the Secretary.''.

     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) and the 1-year period immediately following the 
     end of such emergency period.''.

           Subtitle F--Preserving Health Benefits for Workers

     SEC. 9501. 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 in full the amount of 
     such premium.
       (B) Plan enrollment option.--
       (i) In general.--Solely for purposes of this subsection, 
     the COBRA continuation provisions shall be applied such that 
     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.--

[[Page S1086]]

       (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 (5)(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 or 
     had not been discontinued.
       (5) 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 subsidized premium and any 
     conditions on entitlement to the subsidized 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.
       (6) 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.
       (7) 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), and (8).
       (8) 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 (5)(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.
       (9) 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, and includes a COBRA 
     administrator.
       (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

[[Page S1087]]

     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.
       (10) 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 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, any amount of the premium 
     for such coverage that the individual would have (but for 
     this Act) been required to pay, the person to whom such 
     payment is payable shall reimburse such individual for the 
     amount of such premium paid.
       (ii) Credit of reimbursement.--A person to which clause (i) 
     applies shall be allowed a credit in the manner provided 
     under section 6432 of the Internal Revenue Code of 1986 for 
     any payment made to the employee under such clause.
       (iii) Payment of credits.--Any person to which clause (i) 
     applies shall make the payment required under such clause to 
     the individual not later than 60 days after the date on which 
     such individual made the premium payment.
       (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

[[Page S1088]]

       ``(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) $5,000.
       ``(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 `$10,000' for `$5,000'.
       ``(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 
     `$7,500' for `$5,000'.
       ``(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.
       ``(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

[[Page S1089]]

     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 
     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.

[[Page S1090]]

  


                        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.
       ``(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).

[[Page S1091]]

       ``(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.--
       ``(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)(4)(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

[[Page S1092]]

     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.

     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--

[[Page S1093]]

       ``(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.

                   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

[[Page S1094]]

       ``(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), 
     plus any increases under subsection (e), 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 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) Allowance of Credit for Amounts Paid Under Certain 
     Collectively Bargained Agreements.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by the sum of--
       ``(A) so much of the employer's collectively bargained 
     defined benefit pension plan contributions as are properly 
     allocable to

[[Page S1095]]

     the qualified sick leave wages for which such credit is so 
     allowed, plus
       ``(B) so much of the employer's collectively bargained 
     apprenticeship program contributions as are properly 
     allocable to the qualified sick leave wages for which such 
     credit is so allowed.
       ``(2) Collectively bargained defined benefit pension plan 
     contributions.--For purposes of this subsection--
       ``(A) In general.--The term `collectively bargained defined 
     benefit pension plan contributions' means, with respect to 
     any calendar quarter, contributions which--
       ``(i) are paid or incurred by an employer during the 
     calendar quarter on behalf of its employees to a defined 
     benefit plan (as defined in section 414(j)), which meets the 
     requirements of section 401(a),
       ``(ii) are made based on a pension contribution rate, and
       ``(iii) are required to be made pursuant to the terms of a 
     collective bargaining agreement in effect with respect to 
     such calendar quarter.
       ``(B) Pension contribution rate.--The term `pension 
     contribution rate' means the contribution rate that the 
     employer is obligated to pay on behalf of its employees under 
     the terms of a collective bargaining agreement for benefits 
     under a defined benefit plan under such agreement, as such 
     rate is applied to contribution base units (as defined by 
     section 4001(a)(11) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1301(a)(11)).
       ``(C) Allocation rules.--The amount of collectively 
     bargained defined benefit pension plan contributions 
     allocated to qualified sick leave wages for any calendar 
     quarter shall be the product of--
       ``(i) the pension contribution rate (expressed as an hourly 
     rate), and
       ``(ii) the number of hours for which qualified sick leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in subparagraph (A)(iii) 
     during the calendar quarter.
       ``(3) Collectively bargained apprenticeship program 
     contributions.--For purposes of this section--
       ``(A) In general.--The term `collectively bargained 
     apprenticeship program contributions' means, with respect to 
     any calendar quarter, contributions which--
       ``(i) are paid or incurred by an employer on behalf of its 
     employees with respect to the calendar quarter to a 
     registered apprenticeship program,
       ``(ii) are made based on an apprenticeship program 
     contribution rate, and
       ``(iii) are required to be made pursuant to the terms of a 
     collective bargaining agreement that is in effect with 
     respect to such calendar quarter.
       ``(B) Registered apprenticeship program.--The term 
     `registered apprenticeship program' means an apprenticeship 
     registered under the Act of August 16, 1937 (commonly known 
     as the `National Apprenticeship Act'; 50 Stat. 664, chapter 
     663; 29 U.S.C. 50 et seq.) that meets the standards of 
     subpart A of part 29 and part 30 of title 29, Code of Federal 
     Regulations.
       ``(C) Apprenticeship program contribution rate.--The term 
     `apprenticeship program contribution rate' means the 
     contribution rate that the employer is obligated to pay on 
     behalf of its employees under the terms of a collective 
     bargaining agreement for benefits under a registered 
     apprenticeship program under such agreement, as such rate is 
     applied to contribution base units (as defined by section 
     4001(a)(11) of the Employee Retirement Income Security Act of 
     1974 (29 U.S.C. 1301(a)(11)).
       ``(D) Allocation rules.--The amount of collectively 
     bargained apprenticeship program contributions allocated to 
     qualified sick leave wages for any calendar quarter shall be 
     the product of--
       ``(i) the apprenticeship program contribution rate 
     (expressed as an hourly rate), and
       ``(ii) the number of hours for which qualified sick leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in subparagraph (A)(iii) 
     during the calendar quarter.
       ``(f) 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).
       ``(7) Coordination with certain programs.--
       ``(A) In general.--This section shall not apply to so much 
     of the qualified sick leave wages paid by an eligible 
     employer as are taken into account as payroll costs in 
     connection with--
       ``(i) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(ii) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(iii) a restaurant revitalization grant under section 
     5003 of the American Rescue Plan Act of 2021.
       ``(B) Application where ppp 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 sick leave wages under this section by reason of 
     subparagraph (A)(i) to the extent that--
       ``(i) 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
       ``(ii) 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.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(g) 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,
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a), 
     and
       ``(7) regulations or other guidance with respect to the 
     allocation, reporting, and substantiation of collectively 
     bargained defined benefit pension plan contributions and 
     collectively bargained apprenticeship program contributions.
       ``(h) 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.
       ``(i) 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.
       ``(j) 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.

[[Page S1096]]

       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     family leave wages taken into account under subsection (a), 
     plus any increases under subsection (e), 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) Allowance of Credit for Amounts Paid Under Certain 
     Collectively Bargained Agreements.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the sum of--
       ``(A) so much of the employer's collectively bargained 
     defined benefit pension plan contributions as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed, plus
       ``(B) so much of the employer's collectively bargained 
     apprenticeship program contributions as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed.
       ``(2) Collectively bargained defined benefit pension plan 
     contributions.--For purposes of this subsection--
       ``(A) In general.--The term `collectively bargained defined 
     benefit pension plan contributions' has the meaning given 
     such term under section 3131(e)(2).
       ``(B) Allocation rules.--The amount of collectively 
     bargained defined benefit pension plan contributions 
     allocated to qualified family leave wages for any calendar 
     quarter shall be the product of--
       ``(i) the pension contribution rate (as defined in section 
     3131(e)(2)), expressed as an hourly rate, and
       ``(ii) the number of hours for which qualified family leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in section 3132(e)(2)(A)(iii) 
     during the calendar quarter.
       ``(3) Collectively bargained apprenticeship program 
     contributions.--For purposes of this section--
       ``(A) In general.--The term `collectively bargained 
     apprenticeship program contributions' has the meaning given 
     such term under section 3131(e)(3).
       ``(B) Allocation rules.--For purposes of this section, the 
     amount of collectively bargained apprenticeship program 
     contributions allocated to qualified family leave wages for 
     any calendar quarter shall be the product of--
       ``(i) the apprenticeship contribution rate (as defined in 
     section 3131(e)(3)), expressed as an hourly rate, and
       ``(ii) the number of hours for which qualified family leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in section 3132(e)(3)(A)(iii) 
     during the calendar quarter.
       ``(f) 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 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).
       ``(7) Coordination with certain programs.--
       ``(A) In general.--This section shall not apply to so much 
     of the qualified family leave wages paid by an eligible 
     employer as are taken into account as payroll costs in 
     connection with--
       ``(i) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(ii) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(iii) a restaurant revitalization grant under section 
     5003 of the American Rescue Plan Act of 2021.
       ``(B) Application where ppp loans not forgiven.--The 
     Secretary shall issue guidance providing that payroll costs 
     paid during

[[Page S1097]]

     the covered period shall not fail to be treated as qualified 
     family leave wages under this section by reason of 
     subparagraph (A)(i) to the extent that--
       ``(i) 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
       ``(ii) 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.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(g) 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),
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a), 
     and
       ``(7) regulations or other guidance with respect to the 
     allocation, reporting, and substantiation of collectively 
     bargained defined benefit pension plan contributions and 
     collectively bargained apprenticeship program contributions.
       ``(h) 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.
       ``(i) 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.
       ``(j) 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(f)(3) and 3132(f)(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

[[Page S1098]]

     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 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) In general.--
       ``(A) 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.
       ``(B) Recovery startup businesses.--In the case of an 
     eligible employer which is a recovery startup business (as 
     defined in subsection (c)(5)), the amount of the credit 
     allowed under subsection (a) (after application of 
     subparagraph (A)) for any calendar quarter shall not exceed 
     $50,000.
       ``(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

[[Page S1099]]

     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),
       ``(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, or
       ``(III) the employer is a recovery startup business (as 
     defined in paragraph (5)).

     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) Special rule for employers not in existence in 
     2019.--In the case of any employer that was not in existence 
     in 2019, subparagraph (A) shall be applied by substituting 
     `2020' for `2019' each place it appears.
       ``(C) Severely financially distressed employers.--
       ``(i) In general.--Notwithstanding subparagraph (A)(i), in 
     the case of a severely financially distressed employer, the 
     term `qualified wages' means wages paid by such employer with 
     respect to an employee during any calendar quarter.
       ``(ii) Definition.--The term `severely financially 
     distressed employer' means an eligible employer as defined in 
     paragraph (2), determined by substituting `less than 10 
     percent' for `less than 80 percent' in subparagraph 
     (A)(ii)(II) thereof.
       ``(D) 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) Recovery startup business.--The term `recovery 
     startup business' means any employer--
       ``(A) which began carrying on any trade or business after 
     February 15, 2020,
       ``(B) for which the average annual gross receipts of such 
     employer (as determined under rules similar to the rules 
     under section 448(c)(3)) for the 3-taxable-year period ending 
     with the taxable year which precedes such quarter does not 
     exceed $1,000,000, and
       ``(C) which, with respect to such quarter, is not described 
     in subclause (I) or (II) of paragraph (2)(A)(ii).
       ``(6) 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.--
     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.
       ``(h) Coordination With Certain Programs.--
       ``(1) In general.--This section shall not apply to so much 
     of the qualified wages paid by an eligible employer as are 
     taken into account as payroll costs in connection with--
       ``(A) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(B) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(C) a restaurant revitalization grant under section 5003 
     of the American Rescue Plan Act of 2021.
       ``(2) Application where ppp 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.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(i) Third Party Payors.--Any credit allowed under this 
     section shall be treated as a credit described in section 
     3511(d)(2).
       ``(j) 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.--

[[Page S1100]]

       ``(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 apply 
     subparagraph (A) by substituting `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.
       ``(k) 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.
       ``(l) 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).
       ``(m) Regulations and Guidance.--The Secretary shall issue 
     such forms, instructions, regulations, and other guidance as 
     are necessary--
       ``(1) to allow the advance payment of the credit under 
     subsection (a) as provided in subsection (j)(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 other 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.
       ``(n) 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.

                       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).

[[Page S1101]]

       ``(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 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) 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 under section 5003 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.

     SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN 
                   FORGIVENESS.

       (a) In General.--Section 108(f) of the Internal Revenue 
     Code of 1986 is amended by striking paragraph (5) and 
     inserting the following:
       ``(5) Special rule for discharges in 2021 through 2025.--
     Gross income does not include any amount which (but for this 
     subsection) would be includible in gross income by reason of 
     the discharge (in whole or in part) after December 31, 2020, 
     and before January 1, 2026, of--
       ``(A) any loan provided expressly for postsecondary 
     educational expenses, regardless of whether provided through 
     the educational institution or directly to the borrower, if 
     such loan was made, insured, or guaranteed by--
       ``(i) the United States, or an instrumentality or agency 
     thereof,
       ``(ii) a State, territory, or possession of the United 
     States, or the District of Columbia, or any political 
     subdivision thereof, or
       ``(iii) an eligible educational institution (as defined in 
     section 25A),
       ``(B) any private education loan (as defined in section 
     140(a)(7) of the Truth in Lending Act),
       ``(C) any loan made by any educational organization 
     described in section 170(b)(1)(A)(ii) if such loan is made--
       ``(i) pursuant to an agreement with any entity described in 
     subparagraph (A) or any private education lender (as defined 
     in section 140(a) of the Truth in Lending Act) under which 
     the funds from which the loan was made were provided to such 
     educational organization, or
       ``(ii) pursuant to a program of such educational 
     organization which is designed to encourage its students to 
     serve in occupations with unmet needs or in areas with unmet 
     needs and under which the services provided by the students 
     (or former students) are for or under the direction of a 
     governmental unit or an organization described in section 
     501(c)(3) and exempt from tax under section 501(a), or
       ``(D) any loan made by an educational organization 
     described in section 170(b)(1)(A)(ii) or by an organization 
     exempt from tax under section 501(a) to refinance a loan to 
     an individual to assist the individual in attending any such 
     educational organization but only if the refinancing loan is 
     pursuant to a program of the refinancing organization which 
     is designed as described in subparagraph (C)(ii).
     The preceding sentence shall not apply to the discharge of a 
     loan made by an organization described in subparagraph (C) or 
     made by a private education lender (as defined in section 
     140(a)(7) of the Truth in Lending Act) if the discharge is on 
     account of services performed for either such organization or 
     for such private education lender.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to discharges of loans after December 31, 2020.

                          Subtitle H--Pensions

     SEC. 9701. 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 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

[[Page S1102]]

       (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. 9702. 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. 9703. 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. 9704. 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;
       ``(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

[[Page S1103]]

     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 limit.--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) 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.
       ``(m) Conditions on Plans Receiving Special Financial 
     Assistance.--
       ``(1) In general.--The corporation, in consultation with 
     the Secretary of the Treasury, may impose, by regulation or 
     other guidance, 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).
       ``(n) 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)--

[[Page S1104]]

       ``(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 limit.--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.--
       ``(i) In general.--The Pension Benefit Guaranty 
     Corporation, in consultation with the Secretary, may impose, 
     by regulation or other guidance, 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).

[[Page S1105]]

       ``(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. 9705. 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, 2021 (or, at the election of the 
     plan sponsor, plan years beginning after December 31, 2018, 
     December 31, 2019, or December 31, 2020)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2021 (or after whichever earlier date is elected pursuant to 
     this paragraph), 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, 2021 (or, at the election of the 
     plan sponsor, plan years beginning after December 31, 2018, 
     December 31, 2019, or December 31, 2020)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2021 (or after whichever earlier date is elected pursuant to 
     this paragraph), 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. 9706. 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:

 
------------------------------------------------------------------------
                                                    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%

[[Page S1106]]

 
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, 2022, 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. 9707. 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 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

[[Page S1107]]

       ``(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. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE 
                   REMUNERATION.

       Paragraph (3) of section 162(m) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by redesignating subparagraph (C) as subparagraph (D),
       (2) by striking ``or'' at the end of subparagraph (B),
       (3) by inserting after subparagraph (B) the following new 
     subparagraph:
       ``(C) in the case of taxable years beginning after December 
     31, 2026, such employee is among the 5 highest compensated 
     employees for the taxable year other than any individual 
     described in subparagraph (A) or (B), or'', and
       (4) by striking ``employee'' in subparagraph (D), as so 
     redesignated, and inserting ``employee described in 
     subparagraph (A) or (B)''.

                   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 $3,047,000,000 for each fiscal year 
     beginning with fiscal year 2021.''.
       (2) Conforming amendment.--Section 418(a)(2)(A) of such Act 
     (42 U.S.C. 618(a)(2)(A)) is amended by striking ``reservation 
     described in paragraph (4)'' and inserting ``reservations 
     described in paragraphs (4) and (6)(A)''; and
       (b) Modification of State Match Requirement for Funding 
     Increases in Fiscal Years 2021 and 2022.--With respect to the 
     amounts made available by section 418(a)(3) 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 
     manner authorized for fiscal year 2020, 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) of such 
     Act (42 U.S.C. 618(a)) is amended by adding at the end the 
     following:
       ``(6) Territories.--
       ``(A) Grants.--The Secretary shall reserve $25,000,000 of 
     the aggregate amount appropriated to carry out this section 
     in each fiscal year beginning with fiscal year 2021 to make 
     grants to the territories under this paragraph for each such 
     fiscal year.
       ``(B) Allotments.--The amount reserved in subparagraph (A) 
     for a fiscal year shall be allotted for such fiscal year 
     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 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.''.

                          Subtitle J--Medicaid

     SEC. 9811. 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 by striking the 
     semicolon at the end and inserting ``; and (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 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 one year after the last day of the emergency period 
     described in section 1135(g)(1)(B), testing and

[[Page S1108]]

     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 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)'';
       (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 ``family planning setting'';
       (E) 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
       (F) 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 or waiver under 
     section 1115 impacting 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 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 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 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 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 
     section 1902(a)(10)(A) of such Act and 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, for the treatment or 
     prevention, of COVID-19, as described in such subparagraph or 
     subclause, respectively, and section 1902(a)(10)(A).''.
       (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 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 
     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.''.

[[Page S1109]]

  


     SEC. 9812. 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) 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 
     5-year period beginning on the 1st day of the 1st fiscal year 
     quarter that begins one year after the date of the enactment 
     of this Act.

     SEC. 9813. 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.
       ``(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, 
     social, and other services and supports as needed, and 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); and
       ``(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 
     subsection 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).
       ``(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 
     subection (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. 9814. 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 9811 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

[[Page S1110]]

     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. 9815. 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 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. 9816. 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, 2024,''.

     SEC. 9817. 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. 9818. 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) and the 1-year period immediately following the 
     end of such emergency period.''.

     SEC. 9819. 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 K--Children's Health Insurance Program

     SEC. 9821. 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 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

[[Page S1111]]

     (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--
       (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. 9822. 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), 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 9812(a) of subtitle 
     J of this title, during the 5-year period beginning on the 
     1st day of the 1st fiscal year quarter that begins one year 
     after the date of the enactment of this Act.

                          Subtitle L--Medicare

     SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR 
                   HOSPITALS IN ALL-URBAN STATES.

       (a) In General.--Section 1886(d)(3)(E) of the Social 
     Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended--
       (1) in clause (i), in the first sentence, by striking ``or 
     (iii)'' and inserting ``, (iii), or (iv)''; and
       (2) by adding at the end the following new clause:
       ``(iv) Floor on area wage index for hospitals in all-urban 
     states.--

       ``(I) In general.--For discharges occurring on or after 
     October 1, 2021, the area wage index applicable under this 
     subparagraph to any hospital in an all-urban State (as 
     defined in subclause (IV)) may not be less than the minimum 
     area wage index for the fiscal year for hospitals in that 
     State, as established under subclause (II).
       ``(II) Minimum area wage index.--For purposes of subclause 
     (I), the Secretary shall establish a minimum area wage index 
     for a fiscal year for hospitals in each all-urban State using 
     the methodology described in section 412.64(h)(4)(vi) of 
     title 42, Code of Federal Regulations, as in effect for 
     fiscal year 2018.
       ``(III) Waiving budget neutrality.--Pursuant to the fifth 
     sentence of clause (i), this clause shall not be applied in a 
     budget neutral manner.
       ``(IV) All-urban state defined.--In this clause, the term 
     `all-urban State' means a State in which there are no rural 
     areas (as defined in paragraph (2)(D)) or a State in which 
     there are no hospitals classified as rural under this 
     section.''.

       (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of 
     the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is 
     amended, in the fifth sentence--
       (1) by striking ``and the amendments'' and inserting ``, 
     the amendments''; and
       (2) by inserting ``, and the amendments made by section 
     9831(a) of the American Rescue Plan Act of 2021'' after 
     ``Care Act''.

     SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR 
                   MODIFY APPLICATION OF CERTAIN MEDICARE 
                   REQUIREMENTS WITH RESPECT TO AMBULANCE SERVICES 
                   FURNISHED DURING CERTAIN EMERGENCY PERIODS.

       (a) Waiver Authority.--Section 1135(b) of the Social 
     Security Act (42 U.S.C. 1320b-5(b)) is amended--
       (1) in the first sentence--
       (A) in paragraph (7), by striking ``and'' at the end;
       (B) in paragraph (8), by striking the period at the end and 
     inserting ``; and''; and
       (C) by inserting after paragraph (8) the following new 
     paragraph:
       ``(9) any requirement under section 1861(s)(7) or section 
     1834(l) that an ambulance service include the transport of an 
     individual to the extent necessary to allow payment for 
     ground ambulance services furnished in response to a 911 call 
     (or the equivalent in areas without a 911 call system) in 
     cases in which an individual would have been transported to a 
     destination permitted under Medicare regulations (as 
     described in section 410.40 to title 42, Code of Federal 
     Regulations (or successor regulations)) but such transport 
     did not occur as a result of community-wide emergency medical 
     service (EMS) protocols due to the public health emergency 
     described in subsection (g)(1)(B).''; and
       (2) in the flush matter at the end, by adding at the end 
     the following: ``Ground ambulance services for which payment 
     is made pursuant to paragraph (9) shall be paid at the base 
     rate that would have been paid under the fee schedule 
     established under 1834(l) (excluding any mileage payment) if 
     the individual had been so transported and, with respect to 
     ambulance services furnished by a critical access hospital or 
     an entity described in paragraph (8) of such section, at the 
     amount that otherwise would be paid under such paragraph.''.
       (b) Emergency Period Exception.--Section 1135(g)(1)(B) of 
     the Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is 
     amended, in the matter preceding clause (i), by striking 
     ``subsection (b)(8)'' and inserting ``paragraphs (8) and (9) 
     of subsection (b)''.

     SEC. 9833. 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.

     Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

     SEC. 9901. 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:

[[Page S1112]]

  


     ``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--
       ``(1) $219,800,000,000, to remain available through 
     December 31, 2024, 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); and
       ``(2) $50,000,000, to remain available until expended, for 
     the costs of the Secretary for administration of the funds 
     established under this title.
       ``(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)(1) 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 to 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 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) in accordance with paragraph (6).
       ``(2) Payments to tribal governments.--
       ``(A) In general.--The Secretary shall reserve 
     $20,000,000,000 of the amount appropriated under subsection 
     (a)(1) 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 of the Tribal governments; and
       ``(ii) $19,000,000,000 shall be allocated by the Secretary 
     to the Tribal governments in a manner 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) in accordance with 
     paragraph (6).
       ``(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 under subsection 
     (a)(1) 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 be 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 with 
     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.--
       ``(i) In general.--Subject to clause (ii), the Secretary 
     shall pay each of the 50 States and the District of Columbia, 
     from the amount reserved under subparagraph (A), the total of 
     the amounts allocated for the State and District of Columbia 
     under subparagraph (B) in accordance with paragraph (6).
       ``(ii) Minimum payment requirement.--

       ``(I) In general.--The sum of--

       ``(aa) the total amounts allocated for 1 of the 50 States 
     or the District of Columbia under subparagraph (B) (as 
     determined without regard to this clause); and
       ``(bb) the amounts allocated under section 603 to the State 
     (for distribution by the State to nonentitlement units of 
     local government in the State) and to metropolitan cities and 
     counties in the State;

     shall not be less than the amount paid to the State or 
     District of Columbia for fiscal year 2020 under section 601.
       ``(II) Pro rata adjustment.--The Secretary shall adjust on 
     a pro rata basis the amount of the allocations for each of 
     the 50 States and the District of Columbia determined under 
     subparagraph (B)(iii) (without regard to this clause) to the 
     extent necessary to comply with the requirement of subclause 
     (I).

       ``(4) 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 allocated to States, territories, and Tribal 
     governments in accordance with the requirements specified in 
     each such paragraph (as applicable).
       ``(5) Population data.--For purposes of determining 
     allocations for a territory under this section, the 
     population of the territory shall be determined based on the 
     most recent data available from the Bureau of the Census.
       ``(6) Timing.--
       ``(A) In general.--To the extent practicable, with respect 
     to each State and territory allocated a payment under this 
     subsection, the Secretary shall make the payment required for 
     the State or territory not later than 60 days after the date 
     on which the certification required under subsection (d)(1) 
     is provided to the Secretary.
       ``(B) Tribal governments.--To the extent practicable, with 
     respect to each Tribal government for which an amount is 
     allocated under this subsection, the Secretary shall make the 
     payment required for the Tribal government not later than 60 
     days after the date of enactment of this section.
       ``(C) Initial payment to district of columbia.--The 
     Secretary shall pay the amount allocated under paragraph 
     (3)(B)(ii) to the District of Columbia not later than 15 days 
     after the date of enactment of this section.
       ``(c) Requirements.--
       ``(1) Use of funds.--Subject to paragraph (2), and except 
     as provided in paragraph (3), 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)(4), to cover costs incurred by the State, territory, 
     or Tribal government, by December 31, 2024--
       ``(A) to respond to the public health emergency with 
     respect to the Coronavirus Disease 2019 (COVID-19) or its 
     negative economic impacts, including assistance to 
     households, small businesses, and nonprofits, or aid to 
     impacted industries such as tourism, travel, and hospitality;
       ``(B) for the provision of government services to the 
     extent of the reduction in revenue of such State, territory, 
     or Tribal government due to such emergency; or
       ``(C) to make necessary investments in water, sewer, or 
     broadband infrastructure.
       ``(2) Further restriction on use of funds.--
       ``(A) In general.--A State or territory shall not use the 
     funds provided under this section or transferred pursuant to 
     section 603(c)(4) to either directly or indirectly offset a 
     reduction in the net tax revenue of such State or territory 
     resulting from a change in law, regulation, or administrative 
     interpretation during the covered period that reduces any tax 
     (by providing for a reduction in a rate, a rebate, a 
     deduction, a credit, or otherwise) or delays the imposition 
     of any tax or tax increase.
       ``(B) Pension funds.--No State or territory may use funds 
     made available under this section for deposit into any 
     pension fund.
       ``(3) 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)), a Tribal organization (as that term is 
     defined in section 4 of the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5304)), a public benefit 
     corporation involved in the transportation of passengers or 
     cargo, or a special-purpose unit of State or local 
     government.
       ``(d) Certifications and Reports.--
       ``(1) In general.--In order for a State or territory to 
     receive a payment under this section, or a transfer of funds 
     under section 603(c)(4), the State or territory shall provide 
     the Secretary with a certification, signed by an authorized 
     officer of such State or territory, that such State or 
     territory requires the payment or transfer to carry out the 
     activities specified in subsection (c) of this section and 
     will use any payment under this section, or transfer of funds 
     under section 603(c)(4), in compliance with subsection (c) of 
     this section
       ``(2) Reporting.--Any State, territory, or Tribal 
     government receiving a payment under this section shall 
     provide to the Secretary periodic reports providing a 
     detailed accounting of--
       ``(A) the uses of funds by such State, territory, or Tribal 
     government, including, in the case of a State or a territory, 
     all modifications to the State's or territory's tax revenue 
     sources during the covered period; and
       ``(B) such other information as the Secretary may require 
     for the administration of this section.
       ``(e) Recoupment.--Any State, territory, or Tribal 
     government that has failed to comply with subsection (c) 
     shall be required to repay to the Secretary an amount equal 
     to the amount of funds used in violation of such subsection, 
     provided that, in the case of a violation of subsection 
     (c)(2)(A), the amount the State or territory shall be 
     required to repay shall be lesser of--
       ``(1) the amount of the applicable reduction to net tax 
     revenue attributable to such violation; and
       ``(2) the amount of funds received by such State or 
     territory pursuant to a payment made under this section or a 
     transfer made under section 603(c)(4).
       ``(f) Regulations.--The Secretary shall have the authority 
     to issue such regulations as may be necessary or appropriate 
     to carry out this section.
       ``(g) Definitions.--In this section:

[[Page S1113]]

       ``(1) Covered period.--The term `covered period' means, 
     with respect to a State, territory, or Tribal government, the 
     period that--
       ``(A) begins on March 3, 2021; and
       ``(B) ends on the last day of the fiscal year of such 
     State, territory, or Tribal government in which all funds 
     received by the State, territory, or Tribal government from a 
     payment made under this section or a transfer made under 
     section 603(c)(4) have been expended or returned to, or 
     recovered by, the Secretary.
       ``(2) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(3) State.--The term `State' means each of the 50 States 
     and the District of Columbia.
       ``(4) 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.
       ``(5) 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, 
     $120,200,000,000, to remain available through December 31, 
     2024, 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 $42,070,000,000 
     to make payments to metropolitan cities.
       ``(B) Allocation and payment.--From the amount reserved 
     under subparagraph (A), the Secretary shall allocate and, in 
     accordance with paragraph (7), 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 $18,030,000,000 
     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, in 
     accordance with paragraph (7), pay to each State an amount 
     which bears the same proportion to such reserved amount as 
     the total population of all nonentitlement units of local 
     government in the State bears to the total population of all 
     nonentitlement units of local government 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, an 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 determines that such plan is 
     reasonably designed to distribute all such funds to 
     nonentitlement units of local government by 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) Return 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 returned 
     to the Secretary.
       ``(D) Penalty for noncompliance.--If, by the end of the 
     120-day period that begins on the date a State receives a 
     payment from the amount allocated 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 and allocate 
     $60,100,000,000 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 population 
     of each such county bears to the total population of all such 
     entities and shall pay such allocated amounts to such 
     counties in accordance with paragraph (7).
       ``(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 each 
     unit of general local government within such county in an 
     amount that bears the same proportion to the amount to be 
     paid to such county as the population of such units of 
     general local government bears 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.--
       ``(A) First tranche amount.--To the extent practicable, 
     with respect to each metropolitan city for which an amount is 
     allocated under paragraph (1), each State for which an amount 
     is allocated under paragraph (2) for distribution to 
     nonentitlement units of local government, and each county for 
     which an amount is allocated under paragraph (3), the 
     Secretary shall pay from such allocation the First Tranche 
     Amount for such city, State, or county not later than 60 days 
     after the date of enactment of this section.
       ``(B) Second tranche amount.--The Secretary shall pay to 
     each metropolitan city for which an amount is allocated under 
     paragraph (1), each State for which an amount is allocated 
     under paragraph (2) for distribution to nonentitlement units 
     of local government, and each county for which an amount is 
     allocated under paragraph (3), the Second

[[Page S1114]]

     Tranche Amount for such city, State, or county not earlier 
     than 12 months after the date on which the First Tranche 
     Amount is paid to the city, State, or county.
       ``(c) Requirements.--
       ``(1) Use of funds.--Subject to paragraph (2), and except 
     as provided in paragraphs (3) and (4), a metropolitan city, 
     nonentitlement unit of local government, or county shall only 
     use the funds provided under a payment made under this 
     section to cover costs incurred by the metropolitan city, 
     nonentitlement unit of local government, or county, by 
     December 31, 2024--
       ``(A) to respond to the public health emergency with 
     respect to the Coronavirus Disease 2019 (COVID-19) or its 
     negative economic impacts, including assistance to 
     households, small businesses, and nonprofits, or aid to 
     impacted industries such as tourism, travel, and hospitality;
       ``(B) for the provision of government services to the 
     extent of the reduction in revenue of such metropolitan city, 
     nonentitlement unit of local government, or county due to 
     such emergency; or
       ``(C) to make necessary investments in water, sewer, or 
     broadband infrastructure.
       ``(2) Pension funds.--No metropolitan city, nonentitlement 
     unit of local government, or county may use funds made 
     available under this section for deposit into any pension 
     fund.
       ``(3) 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.
       ``(4) Transfers to states.--Notwithstanding paragraph (1), 
     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) Reporting.--Any metropolitan city, nonentitlement 
     unit of local government, or county receiving funds provided 
     under a payment made under this section shall provide to the 
     Secretary periodic reports providing a detailed accounting of 
     the uses of such funds by such metropolitan city, 
     nonentitlement unit of local government, or county and 
     including such other information as the Secretary may require 
     for the administration of this section.
       ``(e) Recoupment.--Any metropolitan city, nonentitlement 
     unit of local government, or county that has failed to comply 
     with subsection (c) shall be required to repay to the 
     Secretary an amount equal to the amount of funds used in 
     violation of such subsection.
       ``(f) Regulations.--The Secretary shall have the authority 
     to issue such regulations as may be necessary or appropriate 
     to carry out this section.
       ``(g) 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) Covered period.--The term `covered period' means, 
     with respect to a metropolitan city, nonentitlement unit of 
     local government, or county receiving funds under this 
     section, the period that--
       ``(A) begins on March 3, 2021; and
       ``(B) ends on the last day of the fiscal year of the 
     metropolitan city, nonentitlement unit of local government, 
     or county in which all of the funds received by the 
     metropolitan city, nonentitlement unit of local government, 
     or county under this section have been expended or returned 
     to, or recovered by, the Secretary.
       ``(3) First tranche amount.--The term `First Tranche 
     Amount' means, with respect to each metropolitan city for 
     which an amount is allocated under subsection (b)(1), each 
     State for which an amount is allocated under subsection 
     (b)(2) for distribution to nonentitlement units of local 
     government, and each county for which an amount is allocated 
     under subsection (b)(3), 50 percent of the amount so 
     allocated to such metropolitan city, State, or county (as 
     applicable).
       ``(4) 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.
       ``(5) 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.
       ``(6) Second tranche amount.--The term `Second Tranche 
     Amount' means, with respect to each metropolitan city for 
     which an amount is allocated under subsection (b)(1), each 
     State for which an amount is allocated under subsection 
     (b)(2) for distribution to nonentitlement units of local 
     government, and each county for which an amount is allocated 
     under subsection (b)(3), an amount not to exceed 50 percent 
     of the amount so allocated to such metropolitan city, State, 
     or county (as applicable).
       ``(7) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(8) 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.
       ``(9) 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)).

     ``SEC. 604. CORONAVIRUS CAPITAL PROJECTS 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, 
     $10,000,000,000, to remain available until expended, for 
     making payments to States, territories, and Tribal 
     governments to carry out critical capital projects directly 
     enabling work, education, and health monitoring, including 
     remote options, in response to the public health emergency 
     with respect to the Coronavirus Disease (COVID-19).
       ``(b) Payments to Each of the 50 States and the District of 
     Columbia.--
       ``(1) Minimum amounts.--From the amount appropriated under 
     subsection (a)--
       ``(A) the Secretary shall pay $100,000,000 to each State;
       ``(B) the Secretary shall pay $100,000,000 to the 
     Commonwealth of Puerto Rico and $100,000,000 to the District 
     of Columbia;
       ``(C) the Secretary shall pay $100,000,000 of such amount 
     in equal shares to the United States Virgin Islands, Guam, 
     American Samoa, the Commonwealth of the Northern Mariana 
     Islands, the Republic of the Marshall Islands, the Federated 
     States of Micronesia, and the Republic of Palau; and
       ``(D) the Secretary shall pay $100,000,000 of such amount 
     to Tribal governments and the State of Hawaii (in addition to 
     the amount paid to the State of Hawaii under subparagraph 
     (A)), of which--
       ``(i) not less than $50,000 shall be paid to each Tribal 
     government; and
       ``(ii) not less than $50,000 shall be paid to the State of 
     Hawaii for the exclusive use of the Department of Hawaiian 
     Home Lands and the Native Hawaiian Education Programs to 
     assist Native Hawaiians in accordance with this section.
       ``(2) Remaining amounts.--
       ``(A) In general.--From the amount of the appropriation 
     under subsection (a) that remains after the application of 
     paragraph (1), the Secretary shall make payments to States 
     based on population such that--
       ``(i) 50 percent of such amount shall be allocated among 
     the States based on the proportion that the population of 
     each State bears to the population of all States;
       ``(ii) 25 percent of such amount shall be allocated among 
     the States based on the proportion that the number of 
     individuals living in rural areas in each State bears to the 
     number of individuals living in rural areas in all States; 
     and
       ``(iii) 25 percent of such amount shall be allocated among 
     the States based on the proportion that the number of 
     individuals with a household income that is below 150 percent 
     of the poverty line applicable to a family of the size 
     involved in each State bears to the number of such 
     individuals in all States.
       ``(B) Data.--In determining the allocations to be made to 
     each State under subparagraph (A), the Secretary of the 
     Treasury shall use the most recent data available from the 
     Bureau of the Census.
       ``(c) Timing.--The Secretary shall establish a process of 
     applying for grants to access funding made available under 
     section (b) not later than 60 days after enactment of this 
     section.
       ``(d) Definitions.--In this section:
       ``(1) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(2) State.--The term `State' means 1 of the 50 States.
       ``(3) Tribal government.--The term `Tribal government' has 
     the meaning given such term in section 603(g).''.
       (b) Conforming 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 ``, FISCAL RECOVERY, AND 
     CRITICAL CAPITAL PROJECTS FUNDS''.

                      Subtitle N--Other Provisions

     SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.

       Part A of title XI of the Social Security Act (42 U.S.C. 
     1301 et seq.) is amended by adding at the end the following:

     ``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.

       ``(a) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary, for fiscal year 2021, 
     out of any monies in the Treasury not otherwise appropriated, 
     $8,500,000,000 for purposes of making payments to eligible 
     health care providers for health care related expenses and 
     lost revenues that are attributable to COVID-19. Amounts 
     appropriated under the preceding sentence shall remain 
     available until expended.
       ``(b) Special Rule Regarding Parent Organizations.--In the 
     case of any payment made under this section to an eligible 
     health care provider, but which is received by a parent 
     organization of such provider, such parent organization shall 
     allocate all of such payment to such provider.
       ``(c) Application Requirement.--To be eligible for a 
     payment under this section, an eligible health care provider 
     shall submit to

[[Page S1115]]

     the Secretary an application in such form and manner as the 
     Secretary shall prescribe. Such application shall contain the 
     following:
       ``(1) A statement justifying the need of the provider for 
     the payment, including documentation of the health care 
     related expenses attributable to COVID-19 and lost revenues 
     attributable to COVID-19.
       ``(2) The tax identification number of the provider.
       ``(3) Such assurances as the Secretary determines 
     appropriate that the eligible health care provider will 
     maintain and make available such documentation and submit 
     such reports (at such time, in such form, and containing such 
     information as the Secretary shall prescribe) as the 
     Secretary determines is necessary to ensure compliance with 
     any conditions imposed by the Secretary under this section.
       ``(4) Any other information determined appropriate by the 
     Secretary.
       ``(d) Limitation.--Payments made to an eligible health care 
     provider under this section may not be used to reimburse any 
     expense or loss that--
       ``(1) has been reimbursed from another source; or
       ``(2) another source is obligated to reimburse.
       ``(e) Application of Requirements, Rules, and Procedures.--
     The Secretary shall apply any requirements, rules, or 
     procedures as the Secretary deems appropriate for the 
     efficient execution of this section.
       ``(f) Definitions.--In this section:
       ``(1) Eligible health care provider.--The term `eligible 
     health care provider' means--
       ``(A) a provider of services (as defined in section 
     1861(u)) or a supplier (as defined in section 1861(d)) that--
       ``(i) is enrolled in the Medicare program under title XVIII 
     under section 1866(j), including temporarily enrolled during 
     the emergency period described in section 1135(g)(1)(B) for 
     such period;
       ``(ii) provides diagnoses, testing, or care for individuals 
     with possible or actual cases of COVID-19; and
       ``(iii) is located in a rural area or treated as located in 
     a rural area pursuant to section 1886(d)(8)(E); or
       ``(B) a provider or supplier that--
       ``(i) is enrolled with a State Medicaid plan under title 
     XIX (or a waiver of such plan) in accordance with subsections 
     (a)(77) and (kk) of section 1902 (including enrolled pursuant 
     to section 1902(a)(78) or section 1932(d)(6)) or enrolled 
     with a State child health plan under title XXI (or a waiver 
     of such plan) in accordance with subparagraph (G) of section 
     2107(e)(1) (including enrolled pursuant to subparagraph (D) 
     or (Q) of such section);
       ``(ii) provides diagnoses, testing, or care for individuals 
     with possible or actual cases of COVID-19; and
       ``(iii) is located in a rural area.
       ``(2) Health care related expenses attributable to covid-
     19.--The term `health care related expenses attributable to 
     COVID-19' means health care related expenses to prevent, 
     prepare for, and respond to COVID-19, including the building 
     or construction of a temporary structure, the leasing of a 
     property, the purchase of medical supplies and equipment, 
     including personal protective equipment and testing supplies, 
     providing for increased workforce and training, including 
     maintaining staff, obtaining additional staff, or both, the 
     operation of an emergency operation center, retrofitting a 
     facility, providing for surge capacity, and other expenses 
     determined appropriate by the Secretary.
       ``(3) Lost revenue attributable to covid-19.--The term 
     `lost revenue attributable to COVID-19' has the meaning given 
     that term in the Frequently Asked Questions guidance released 
     by the Department of Health and Human Services in June 2020, 
     including the difference between such provider's budgeted and 
     actual revenue if such budget had been established and 
     approved prior to March 27, 2020.
       ``(4) Payment.-- The term `payment' includes, as determined 
     appropriate by the Secretary, a pre-payment, a prospective 
     payment, a retrospective payment, or a payment through a 
     grant or other mechanism.
       ``(5) Rural area.--The term `rural area' means--
       ``(A) a rural area (as defined in section 1886(d)(2)(D)); 
     or
       ``(B) any other rural area (as defined by the 
     Secretary).''.

     SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

       (a) In General.--Section 13031(j)(3) of the Consolidated 
     Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
     58c(j)(3)) is amended--
       (1) in subparagraph (A), by striking ``October 21, 2029'' 
     and inserting ``September 30, 2030''; and
       (2) in subparagraph (B)(i), by striking ``October 21, 
     2029'' and inserting ``September 30, 2030''.
       (b) Rate for Merchandise Processing Fees.--Section 503 of 
     the United States-Korea Free Trade Agreement Implementation 
     Act (Public Law 112-41; 19 U.S.C. 3805 note) is amended by 
     striking ``October 21, 2029'' and inserting ``September 30, 
     2030''.

                TITLE X--COMMITTEE ON FOREIGN RELATIONS

     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).

     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.

     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 INDIAN AFFAIRS

     SEC. 11001. INDIAN HEALTH SERVICE.

       (a) In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Health and Human Services 
     (in this section referred to as 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

[[Page S1116]]

     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 health and substance use prevention and treatment 
     services, for the purposes described in subparagraph (C) and 
     paragraph (2) as related to mental health and substance use 
     prevention and treatment services, 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.

     SEC. 11002. BUREAU OF 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. 11003. 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. 5306(a)(1)), 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) may 
     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 after 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 Grants 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 after 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 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.

[[Page S1117]]

  


     SEC. 11004. 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, $20,000,000 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)(1) 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.''.

     SEC. 11005. BUREAU OF INDIAN EDUCATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Bureau of Indian Education for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $850,000,000, to remain available until 
     expended, to be allocated by the Director of the Bureau of 
     Indian Education not more than 45 calendar days after the 
     date of enactment of this Act, for programs or activities 
     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. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA 
                   NATIVE EDUCATION.

       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, $190,000,000, to remain available until 
     expended, for awards, which shall be determined by the 
     Secretary of Education not more than 180 calendar days after 
     the date of enactment of this Act, of which--
       (1) $20,000,000 shall be for awards for Tribal education 
     agencies for activities authorized under section 6121(c) of 
     the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7441(c));
       (2) $85,000,000 shall be for awards to entities eligible to 
     receive grants under section 6205(a)(1) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for 
     activities authorized under section 6205(a)(3) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7515(a)(3)); and
       (3) $85,000,000 shall be for awards to entities eligible to 
     receive grants under section 6304(a)(1) of the Elementary and 
     Secondary Education Act of 1965 of 1965 (20 U.S.C. 
     7544(a)(1)) for activities authorized under section 
     6304(a)(2-3) of the Elementary and Secondary Education Act of 
     1965 (20 U.S.C. 7544(a)(2-3)) and other related activities.

                          ____________________