[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Pages S1388-S1390]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1378. Mr. WYDEN proposed an amendment to amendment SA 891 proposed 
by Mr. Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr. Brown, Mr. 
Peters, Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester, Mr. 
Menendez, Mr. Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to the 
bill H.R. 1319, to provide for reconciliation pursuant to title II of 
S. Con. Res. 5; as follows:

       In title IX, strike part 1 of subtitle A and all that 
     follows through page 303, line 8, and insert the following:

[[Page S1389]]

  


           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 ``September 6, 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 ``79 weeks''; 
     and
       (2) by striking ``50-week period'' and inserting ``79-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 ``September 6, 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 September 6, 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 ``September 6, 2021''.
       (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 
     U.S.C. 9023(b)(3)(A)(ii)) is amended by striking ``March 14, 
     2021'' and inserting ``September 6, 2021''.

     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 ``September 6, 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 
     September 6, 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 September 6, 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 ``53''.
       (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 ``September 6, 
     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 
     ``September 6, 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 
     ``September 6, 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 ``September 6, 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 ``September 6, 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 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--

[[Page S1390]]

       ``(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).''.

                        PART 4--OTHER PROVISIONS

     SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES 
                   OF NONCORPORATE TAXPAYERS.

       (a) In General.--Section 461(l)(1) of the Internal Revenue 
     Code of 1986 is amended by striking ``January 1, 2026'' each 
     place it appears and inserting ``January 1, 2027''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2025.

     SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 85 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(c) Special Rule for 2020.--
       ``(1) In general.--In the case of any taxable year 
     beginning in 2020, if the adjusted gross income of the 
     taxpayer for such taxable year is less than $150,000, the 
     gross income of such taxpayer shall not include so much of 
     the unemployment compensation received by such taxpayer (or, 
     in the case of a joint return, received by each spouse) as 
     does not exceed $10,200.
       ``(2) Application.--For purposes of paragraph (1), the 
     adjusted gross income of the taxpayer shall be determined--
       ``(A) after application of sections 86, 135, 137, 219, 221, 
     222, and 469, and
       ``(B) without regard to this section.''.
       (b) Conforming Amendments.--
       (1) Section 74(d)(2)(B) of the Internal Revenue Code of 
     1986 is amended by inserting ``85(c),'' before ``86''.
       (2) Section 86(b)(2)(A) of such Code is amended by 
     inserting ``85(c),'' before ``135''.
       (3) Section 135(c)(4)(A) of such Code is amended by 
     inserting ``85(c),'' before ``137''.
       (4) Section 137(b)(3)(A) of such Code is amended by 
     inserting ``85(c)'' before ``221''.
       (5) Section 219(g)(3)(A)(ii) of such Code is amended by 
     inserting ``85(c),'' before ``135''.
       (6) Section 221(b)(2)(C)(i) of such Code is amended by 
     inserting ``85(c)'' before ``911''.
       (7) Section 222(b)(2)(C)(i) of such Code, as in effect 
     before date of enactment of the Taxpayer Certainty and 
     Disaster Tax Relief Act of 2020, is amended by inserting 
     ``85(c)'' before ``911''.
       (8) Section 469(i)(3)(E)(ii) of such Code is amended by 
     striking ``135 and 137'' and inserting ``85(c), 135, and 
     137''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.

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

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

       Effective 1 day after the date of enactment of this Act, 
     title V of the Social Security Act (42 U.S.C. 701-713) is 
     amended by inserting after section 511 the following:
                                 ______