[116th Congress Public Law 127]
[From the U.S. Government Publishing Office]



[[Page 134 STAT. 177]]

                       FAMILIES FIRST CORONAVIRUS

                              RESPONSE ACT

[[Page 134 STAT. 178]]

Public Law 116-127
116th Congress

                                 An Act


 
Making emergency supplemental appropriations for the fiscal year ending 
      September 30, 2020, and for other purposes. <<NOTE: Mar. 18, 
                         2020 -  [H.R. 6201]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Families First 
Coronavirus Response Act.>> 
SECTION 1. <<NOTE: 29 USC 2601 note.>>  SHORT TITLE.

    This Act may be cited as the ``Families First Coronavirus Response 
Act''.
SEC. 2. TABLE OF CONTENTS.

    The table of contents is as follows:

 DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL 
                        APPROPRIATIONS ACT, 2020

                      DIVISION B--NUTRITION WAIVERS

      DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT

 DIVISION D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS 
                               ACT OF 2020

                DIVISION E--EMERGENCY PAID SICK LEAVE ACT

                      DIVISION F--HEALTH PROVISIONS

 DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE

                      DIVISION H--BUDGETARY EFFECTS

SEC. 3. <<NOTE: 1 USC 1 note.>>  REFERENCES.

    Except as expressly provided otherwise, any reference to ``this 
Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

    DIVISION A <<NOTE: Second Coronavirus Preparedness and Response 
     Supplemental Appropriations Act, 2020.>> --SECOND CORONAVIRUS 
PREPAREDNESS AND RESPONSE SUPPLEMENTAL APPROPRIATIONS ACT, 2020

     The following sums are hereby appropriated, out of any money in the 
Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, and for other purposes, namely:

[[Page 134 STAT. 179]]

                                 TITLE I

                        DEPARTMENT OF AGRICULTURE

                       Food and Nutrition Service

special supplemental nutrition program for women, infants, and children 
                                  (wic)

    For an additional amount for the ``Special Supplemental Nutrition 
Program for Women, Infants, and Children'', $500,000,000, to remain 
available through September 30, 2021:  Provided, That such amount is 
designated by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985.

                      commodity assistance program

    For an additional amount for the ``Commodity Assistance Program'' 
for the emergency food assistance program as authorized by section 27(a) 
of the Food and Nutrition Act of 2008 (7 U.S.C. 2036(a)) and section 
204(a)(1) of the Emergency Food Assistance Act of 1983 (7 U.S.C. 
7508(a)(1)), $400,000,000, to remain available through September 30, 
2021:  Provided, That of the funds made available, the Secretary may use 
up to $100,000,000 for costs associated with the distribution of 
commodities:  Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act 
of 1985.

                     GENERAL PROVISIONS--THIS TITLE

    Sec. 1101. <<NOTE: Time periods. 7 USC 2011 note.>>  (a) Public 
Health Emergency.--During fiscal year 2020, in any case in which a 
school is closed for at least 5 consecutive days during a public health 
emergency designation during which the school would otherwise be in 
session, each household containing at least 1 member who is an eligible 
child attending the school shall be eligible to receive assistance 
pursuant to a state agency plan approved under subsection (b).

    (b) <<NOTE: Plans.>>  Assistance.--To carry out this section, the 
Secretary of Agriculture may approve State agency plans for temporary 
emergency standards of eligibility and levels of benefits under the Food 
and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households with 
eligible children. Plans approved by the Secretary shall provide for 
supplemental allotments to households receiving benefits under such Act, 
and issuances to households not already receiving benefits. 
Such <<NOTE: Determination.>> level of benefits shall be determined by 
the Secretary in an amount not less than the value of meals at the free 
rate over the course of 5 school days for each eligible child in the 
household.

    (c) <<NOTE: Time period.>>  Minimum Closure Requirement.--The 
Secretary of Agriculture shall not provide assistance under this section 
in the case of a school that is closed for less than 5 consecutive days.

    (d) Use of EBT System.--A State agency may provide assistance under 
this section through the EBT card system established under section 7 of 
the Food and Nutrition Act of 2008 (7 U.S.C. 2016).
    (e) Release of Information.--Notwithstanding any other provision of 
law, the Secretary of Agriculture may authorize State

[[Page 134 STAT. 180]]

educational agencies and school food authorities administering a school 
lunch program under the Richard B. Russell National School Lunch Act (42 
U.S.C. 1751 et seq.) to release to appropriate officials administering 
the supplemental nutrition assistance program such information as may be 
necessary to carry out this section.
    (f) Waivers.--To facilitate implementation of this section, the 
Secretary of Agriculture may approve waivers of the limits on 
certification periods otherwise applicable under section 3(f) of the 
Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting 
requirements otherwise applicable under section 6(c) of such Act (7 
U.S.C. 2015(c)), and other administrative requirements otherwise 
applicable to State agencies under such Act.
    (g) Availability of Commodities.--During fiscal year 2020, the 
Secretary of Agriculture may purchase commodities for emergency 
distribution in any area of the United States during a public health 
emergency designation.
    (h) Definitions.--In this section:
            (1) The term ``eligible child'' means a child (as defined in 
        section 12(d) or served under section 11(a)(1) of the Richard B. 
        Russell National School Lunch Act (42 U.S.C. 1760(d), 
        1759(a)(1)) who, if not for the closure of the school attended 
        by the child during a public health emergency designation and 
        due to concerns about a COVID-19 outbreak, would receive free or 
        reduced price school meals under the Richard B. Russell National 
        School Lunch Act (42 U.S.C. 175l et seq.) at the school.
            (2) The term ``public health emergency designation'' means 
        the declaration of a public health emergency, based on an 
        outbreak of SARS-CoV-2 or another coronavirus with pandemic 
        potential, by the Secretary of Health and Human Services under 
        section 319 of the Public Health Service Act (42 U.S.C. 247d).
            (3) The term ``school'' has the meaning given the term in 
        section 12(d) of the Richard B. Russell National School Lunch 
        Act (42 U.S.C. 1760(d)).

    (i) Funding.--There are hereby appropriated to the Secretary of 
Agriculture such amounts as are necessary to carry out this section:  
Provided, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.
    Sec. <<NOTE: Grants. Territories.>>  1102.  In addition to amounts 
otherwise made available, $100,000,000, to remain available through 
September 30, 2021, shall be available for the Secretary of Agriculture 
to provide grants to the Commonwealth of the Northern Mariana Islands, 
Puerto Rico, and American Samoa for nutrition assistance in response to 
a COVID-19 public health emergency:  Provided, That such amount is 
designated by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985.

[[Page 134 STAT. 181]]

                                TITLE II

                          DEPARTMENT OF DEFENSE

                         defense health program

    For an additional amount for ``Defense Health Program'', 
$82,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and services 
as described in section 6006(a) of division F of the Families First 
Coronavirus Response Act (or the administration of such products):  
Provided, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                                TITLE III

                       DEPARTMENT OF THE TREASURY

                        Internal Revenue Service

                            taxpayer services

    For an additional amount for ``Taxpayer Services'', $15,000,000, to 
remain available until September 30, 2022, for the purposes of carrying 
out the Families First Coronavirus Response Act:  Provided, That amounts 
provided under this heading in this Act may be transferred to and merged 
with ``Operations Support'':  Provided further, That such amount is 
designated by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
Deficit Control Act of 1985.

                                TITLE IV

                 DEPARTMENT OF HEALTH AND HUMAN SERVICES

                          Indian Health Service

                         indian health services

    For an additional amount for ``Indian Health Services'', 
$64,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and services 
as described in section 6007 of division F of the Families First 
Coronavirus Response Act (or the administration of such products):  
Provided, That such amounts shall be allocated at the discretion of the 
Director of the Indian Health Service:  Provided further, That such 
amount is designated by the Congress as being for an emergency 
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985.

[[Page 134 STAT. 182]]

                                 TITLE V

                 DEPARTMENT OF HEALTH AND HUMAN SERVICES

                   Administration for Community Living

                 aging and disability services programs

    For an additional amount for ``Aging and Disability Services 
Programs'', $250,000,000, to remain available until September 30, 2021, 
for activities authorized under subparts 1 and 2 of part C, of title 
III, and under title VI, of the Older Americans Act of 1965 (``OAA''), 
of which $160,000,000 shall be for Home-Delivered Nutrition Services, 
$80,000,000 shall be for Congregate Nutrition Services, and $10,000,000 
shall be for Nutrition Services for Native Americans:  Provided, That 
State matching requirements under sections 304(d)(1)(D) and 309(b)(2) of 
the OAA shall not apply to funds made available under this heading in 
this Act:  Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act 
of 1985.

                         Office of the Secretary

            public health and social services emergency fund

    For <<NOTE: Coordination.>>  an additional amount for ``Public 
Health and Social Services Emergency Fund'', $1,000,000,000, to remain 
available until expended, for activities authorized under section 2812 
of the Public Health Service Act (42 U.S.C. 300hh-11), in coordination 
with the Assistant Secretary for Preparedness and Response and the 
Administrator of the Centers for Medicare & Medicaid Services, to pay 
the claims of providers for reimbursement, as described in subsection 
(a)(3)(D) of such section 2812, for health services consisting of SARS-
CoV-2 or COVID-19 related items and services as described in paragraph 
(1) of section 6001(a) of division F of the Families First Coronavirus 
Response Act (or the administration of such products) or visits 
described in paragraph (2) of such section for uninsured individuals: 
<<NOTE: Definition.>> Provided, That the term ``uninsured individual'' 
in this paragraph means an individual who is not enrolled in--
            (1) a Federal health care program (as defined under section 
        1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)), 
        including an individual who is eligible for medical assistance 
        only because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902 
        of the Social Security Act; or
            (2) a group health plan or health insurance coverage offered 
        by a health insurance issuer in the group or individual market 
        (as such terms are defined in section 2791 of the Public Health 
        Service Act (42 U.S.C. 300gg-91)), or a health plan offered 
        under chapter 89 of title 5, United States Code:

  Provided further, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985.

[[Page 134 STAT. 183]]

                                TITLE VI

                     DEPARTMENT OF VETERANS AFFAIRS

                     Veterans Health Administration

                            medical services

    For an additional amount for ``Medical Services'', $30,000,000, to 
remain available until September 30, 2022, for health services 
consisting of SARS-CoV-2 or COVID-19 related items and services as 
described in section 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such products):  
Provided, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                         medical community care

    For an additional amount for ``Medical Community Care'', 
$30,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and services 
as described in section 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such products):  
Provided, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                                TITLE VII

                      GENERAL PROVISIONS--THIS ACT

    Sec. 1701. <<NOTE: Reports.>>   Not later than 30 days after the 
date of enactment of this Act, the head of each executive agency that 
receives funding in this Act shall provide a report detailing the 
anticipated uses of all such funding to the Committees on Appropriations 
of the House of Representatives and the Senate:  Provided, <<NOTE: Cost 
estimates.>> That each report shall include estimated personnel and 
administrative costs, as well as the total amount of funding 
apportioned, allotted, obligated, and expended, to 
date: <<NOTE: Plan. Time period.>>   Provided further, That each such 
plan shall be updated and submitted to such Committees every 60 days 
until all funds are expended or expire.

    Sec. 1702. <<NOTE: State and local 
government. Data. Determination.>>   States and local governments 
receiving funds or assistance pursuant to this division shall ensure the 
respective State Emergency Operations Center receives regular and real-
time reporting on aggregated data on testing and results from State and 
local public health departments, as determined by the Director of the 
Centers for Disease Control and Prevention, and that such data is 
transmitted to the Centers for Disease Control and Prevention.

    Sec. 1703.  Each amount appropriated or made available by this Act 
is in addition to amounts otherwise appropriated for the fiscal year 
involved.
    Sec. 1704.  No part of any appropriation contained in this Act shall 
remain available for obligation beyond the current fiscal year unless 
expressly so provided herein.

[[Page 134 STAT. 184]]

    Sec. 1705.  Unless otherwise provided for by this Act, the 
additional amounts appropriated by this Act to appropriations accounts 
shall be available under the authorities and conditions applicable to 
such appropriations accounts for fiscal year 2020.
    Sec. 1706. <<NOTE: President.>>  Each amount designated in this Act 
by the Congress as being for an emergency requirement pursuant to 
section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit 
Control Act of 1985 shall be available (or rescinded or transferred, if 
applicable) only if the President subsequently so designates all such 
amounts and transmits such designations to the Congress.

    Sec. 1707.  Any amount appropriated by this Act, designated by the 
Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985 and 
subsequently so designated by the President, and transferred pursuant to 
transfer authorities provided by this Act shall retain such designation.
    This division may be cited as the ``Second Coronavirus Preparedness 
and Response Supplemental Appropriations Act, 2020''.

                      DIVISION B--NUTRITION WAIVERS

   TITLE I <<NOTE: Maintaining Essential Access to Lunch for Students 
Act.>> --MAINTAINING ESSENTIAL ACCESS TO LUNCH FOR STUDENTS ACT
SEC. 2101. <<NOTE: 42 USC 1751 note.>>  SHORT TITLE.

    This title may be cited as the ``Maintaining Essential Access to 
Lunch for Students Act'' or the ``MEALS Act''.
SEC. 2102. <<NOTE: 42 USC 1760 note.>>  WAIVER EXCEPTION FOR 
                          SCHOOL CLOSURES DUE TO COVID-19.

    (a) In General.--The requirements under section 12(l)(1)(A)(iii) of 
the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)(1)(A)(iii)) shall not apply to a qualified COVID-19 waiver.
    (b) Allowable Increase in Federal Costs.--Notwithstanding paragraph 
(4) of section 12(l) of the Richard B. Russell National School Lunch Act 
(42 U.S.C. 1760(l)), the Secretary of Agriculture may grant a qualified 
COVID-19 waiver that increases Federal costs.
    (c) Termination After Periodic Review.--The requirements under 
section 12(l)(5) of the Richard B. Russell National School Lunch Act (42 
U.S.C. 1760(l)(5)) shall not apply to a qualified COVID-19 waiver.
    (d) Qualified COVID-19 Waiver.--In this section, the term 
``qualified COVID-19 waiver'' means a waiver--
            (1) requested by a State (as defined in section 12(d)(8) of 
        the Richard B. Russell National School Lunch Act (42 U.S.C. 
        1760(d)(8))) or eligible service provider under section 12(l) of 
        the Richard B. Russell National School Lunch Act (42 U.S.C. 
        1760(l)); and
            (2) to waive any requirement under such Act (42 U.S.C. 1751 
        et seq.) or the Child Nutrition Act of 1966 (42 U.S.C. 1771 et 
        seq.), or any regulation issued under either such Act, for 
        purposes of providing meals and meal supplements under such Acts 
        during a school closure due to COVID-19.

[[Page 134 STAT. 185]]

 TITLE II-- <<NOTE: COVID-19 Child Nutrition Response Act.>> COVID--19 
CHILD NUTRITION RESPONSE ACT
SEC. <<NOTE: 42 USC 1751 note.>> 2201. SHORT TITLE.

    This title may be cited as the ``COVID-19 Child Nutrition Response 
Act''.
SEC. 2202. <<NOTE: 42 USC 1760 note.>>  NATIONAL SCHOOL LUNCH 
                          PROGRAM REQUIREMENT WAIVERS ADDRESSING 
                          COVID-19.

    (a) Nationwide Waiver.--
            (1) In general.--Notwithstanding any other provision of law, 
        the Secretary may establish a waiver for all States under 
        section 12(l) of the Richard B. Russell National School Lunch 
        Act (42 U.S.C. 1760(l)), for purposes of--
                    (A) providing meals and meal supplements under a 
                qualified program; and
                    (B) carrying out subparagraph (A) with appropriate 
                safety measures with respect to COVID-19, as determined 
                by the Secretary.
            (2) State election.--A waiver established under paragraph 
        (1) shall--
                    (A) notwithstanding paragraph (2) of section 12(l) 
                of the Richard B. Russell National School Lunch Act (42 
                U.S.C. 1760(l)), apply automatically to any State that 
                elects to be subject to the waiver without further 
                application; and
                    (B) not be subject to the requirements under 
                paragraph (3) of such section.

    (b) Child and Adult Care Food Program Waiver.--Notwithstanding any 
other provision of law, the Secretary may grant a waiver under section 
12(l) of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)) to allow non-congregate feeding under a child and adult care 
food program under section 17 of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1766) if such waiver is for the purposes of--
            (1) providing meals and meal supplements under such child 
        and adult care food program; and
            (2) carrying out paragraph (1) with appropriate safety 
        measures with respect to COVID-19, as determined by the 
        Secretary.

    (c) Meal Pattern Waiver.--Notwithstanding paragraph (4)(A) of 
section 12(l) of the Richard B. Russell National School Lunch Act (42 
U.S.C. 1760(l)) the Secretary may grant a waiver under such section that 
relates to the nutritional content of meals served if the Secretary 
determines that--
            (1) such waiver is necessary to provide meals and meal 
        supplements under a qualified program; and
            (2) there is a supply chain disruption with respect to foods 
        served under such a qualified program and such disruption is due 
        to COVID-19.

    (d) Reports.--Each State that receives a waiver under subsection 
(a), (b), or (c), shall, not later than 1 year after the date such State 
received such waiver, submit a report to the Secretary that includes the 
following:
            (1) <<NOTE: Summary.>>  A summary of the use of such waiver 
        by the State and eligible service providers.

[[Page 134 STAT. 186]]

            (2) A description of whether such waiver resulted in 
        improved services to children.

    (e) Sunset.--The authority of the Secretary to establish or grant a 
waiver under this section shall expire on September 30, 2020.
    (f) Definitions.--In this section:
            (1) Qualified program.--The term ``qualified program'' means 
        the following:
                    (A) The school lunch program under the Richard B. 
                Russell National School Lunch Act (42 U.S.C. 1751 et 
                seq.).
                    (B) The school breakfast program under section 4 of 
                the Child Nutrition Act of 1966 (42 U.S.C. 1773).
                    (C) The child and adult care food program under 
                section 17 of the Richard B. Russell National School 
                Lunch Act (42 U.S.C. 1766).
                    (D) The summer food service program for children 
                under section 13 of the Richard B. Russell National 
                School Lunch Act (42 U.S.C. 1761).
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of Agriculture.
            (3) State.--The term ``State'' has the meaning given such 
        term in section 12(d)(8) of the Richard B. Russell National 
        School Lunch Act (42 U.S.C. 1760(d)(8)).
SEC. 2203. <<NOTE: 42 USC 1786 note.>>  PHYSICAL PRESENCE WAIVER 
                          UNDER WIC DURING CERTAIN PUBLIC HEALTH 
                          EMERGENCIES.

    (a) Waiver Authority.--
            (1) In general.--Notwithstanding any other provision of law, 
        the Secretary may grant a request described in paragraph (2) 
        to--
                    (A) waive the requirement under section 
                17(d)(3)(C)(i) of the Child Nutrition Act of 1966 (42 
                U.S.C. 1786(d)(3)(C)(i)); and
                    (B) defer anthropometric and bloodwork requirements 
                necessary to determine nutritional risk.
            (2) <<NOTE: Effective date.>>  Request.--A request described 
        in this paragraph is a request made to the Secretary by a State 
        agency to waive, on behalf of the local agencies served by such 
        State agency, the requirements described in paragraph (1) during 
        any portion of the emergency period (as defined in paragraph 
        (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C. 
        1320b-5(g)) (beginning on or after the date of the enactment of 
        this section).

    (b) Reports.--
            (1) Local agency reports.--Each local agency that uses a 
        waiver pursuant to subsection (a) shall, not later than 1 year 
        after the date such local agency uses such waiver, submit a 
        report to the State agency serving such local agency that 
        includes the following:
                    (A) <<NOTE: Summary.>>  A summary of the use of such 
                waiver by the local agency.
                    (B) A description of whether such waiver resulted in 
                improved services to women, infants, and children.
            (2) State agency reports.--Each State agency that receives a 
        waiver under subsection (a) shall, not later than 18 months 
        after the date such State agency received such

[[Page 134 STAT. 187]]

        waiver, submit a report to the Secretary that includes the 
        following:
                    (A) <<NOTE: Summary.>>  A summary of the reports 
                received by the State agency under paragraph (1).
                    (B) A description of whether such waiver resulted in 
                improved services to women, infants, and children.

    (c) Sunset.--The authority under this section shall expire on 
September 30, 2020.
    (d) Definitions.--In this section:
            (1) Local agency.--The term ``local agency'' has the meaning 
        given the term in section 17(b) of the Child Nutrition Act of 
        1966 (42 U.S.C. 1786(b)).
            (2) Nutritional risk.--The term ``nutritional risk'' has the 
        meaning given the term in section 17(b) of the Child Nutrition 
        Act of 1966 (42 U.S.C. 1786(b)).
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of Agriculture.
            (4) 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)).
SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER UNDER WIC.

    (a) Waiver Authority.--
            (1) In general.--Notwithstanding any other provision of law, 
        the Secretary of Agriculture may, if requested by a State agency 
        (as defined in section 17(b) of the Child Nutrition Act of 1966 
        (42 U.S.C. 1786(b)), modify or waive any qualified 
        administrative requirement with respect to such State agency.
            (2) <<NOTE: Definition. Determination.>>  Qualified 
        administrative requirement.--In this section, the term 
        ``qualified administrative requirement'' means a regulatory 
        requirement issued under section 17 of the Child Nutrition Act 
        of 1966 (42 U.S.C. 1786) that the Secretary of Agriculture 
        determines--
                    (A) cannot be met by a State agency due to COVID-19; 
                and
                    (B) the modification or waiver of which is necessary 
                to provide assistance under such section.

    (b) State Agency Reports.--Each State agency that receives a waiver 
under subsection (a)(1) shall, not later than 1 year after the date such 
State agency received such waiver, submit a report to the Secretary of 
Agriculture that includes the following:
            (1) <<NOTE: Summary.>>  A summary of the use of such waiver 
        by the State agency.
            (2) A description of whether such waiver resulted in 
        improved services to women, infants, and children.

    (c) Sunset.--The authority under this section shall expire on 
September 30, 2020.

                         TITLE III--SNAP WAIVERS

SEC. 2301. <<NOTE: Effective date. Time period. 7 USC 2011 
                          note.>>  SNAP FLEXIBILITY FOR LOW-INCOME 
                          JOBLESS WORKERS.

     (a) Beginning with the first month that begins after the enactment 
of this Act and for each subsequent month through the end of the month 
subsequent to the month a public health emergency declaration by the 
Secretary of Health and Human Services under section 319 of the Public 
Health Service Act based on an outbreak

[[Page 134 STAT. 188]]

of coronavirus disease 2019 (COVID-19) is lifted, eligibility for 
supplemental nutrition assistance program benefits shall not be limited 
under section 6(o)(2) of the Food and Nutrition Act of 2008 unless an 
individual does not comply with the requirements of a program offered by 
the State agency (as defined in section 3 of the Food and Nutrition Act 
of 2008) that meets the standards of subparagraphs (B) or (C) of such 
section 6(o)(2).

    (b) <<NOTE: Effective date.>>  Beginning on the month subsequent to 
the month the public health emergency declaration by the Secretary of 
Health and Human Services under section 319 of the Public Health Service 
Act based on an outbreak of COVID-19 is lifted for purposes of section 
6(o) of the Food and Nutrition Act of 2008, such State agency shall 
disregard any period during which an individual received benefits under 
the supplemental nutrition assistance program prior to such month.
SEC. 2302. <<NOTE: 7 USC 2011 note.>>  ADDITIONAL SNAP 
                          FLEXIBILITIES IN A PUBLIC HEALTH 
                          EMERGENCY.

     (a) In the event of a public health emergency declaration by the 
Secretary of Health and Human Services under section 319 of the Public 
Health Service Act based on an outbreak of coronavirus disease 2019 
(COVID-19) and the issuance of an emergency or disaster declaration by a 
State based on an outbreak of COVID-19, the Secretary of Agriculture--
            (1) <<NOTE: Determination.>>  shall provide, at the request 
        of a State agency (as defined in section 3 of the Food and 
        Nutrition Act of 2008) that provides sufficient data (as 
        determined by the Secretary through guidance) supporting such 
        request, for emergency allotments to households participating in 
        the supplemental nutrition assistance program under the Food and 
        Nutrition Act of 2008 to address temporary food needs not 
        greater than the applicable maximum monthly allotment for the 
        household size; and
            (2) <<NOTE: Consultation.>>  may adjust, at the request of 
        State agencies or by guidance in consultation with one or more 
        State agencies, issuance methods and application and reporting 
        requirements under the Food and Nutrition Act of 2008 to be 
        consistent with what is practicable under actual conditions in 
        affected areas. (In making this adjustment, the Secretary shall 
        consider the availability of offices and personnel in State 
        agencies, any conditions that make reliance on electronic 
        benefit transfer systems described in section 7(h) of the Food 
        and Nutrition Act of 2008 impracticable, any disruptions of 
        transportation and communication facilities, and any health 
        considerations that warrant alternative approaches.)

    (b) <<NOTE: Deadline. Web posting.>>  Not later than 10 days after 
the date of the receipt or issuance of each document listed in 
paragraphs (1), (2), or (3) of this subsection, the Secretary of 
Agriculture shall make publicly available on the website of the 
Department the following documents:
            (1) Any request submitted by State agencies under subsection 
        (a).
            (2) The Secretary's approval or denial of each such request.
            (3) Any guidance issued under subsection (a)(2).

    (c) <<NOTE: Reports. Recommenda- tions.>>  The Secretary of 
Agriculture shall, within 18 months after the public health emergency 
declaration described in subsection (a) is lifted, submit a report to 
the House and Senate Agriculture Committees with a description of the 
measures taken to address

[[Page 134 STAT. 189]]

the food security needs of affected populations during the emergency, 
any information or data supporting State agency requests, any additional 
measures that States requested that were not approved, and 
recommendations for changes to the Secretary's authority under the Food 
and Nutrition Act of 2008 to assist the Secretary and States and 
localities in preparations for any future health emergencies.

    DIVISION C <<NOTE: Emergency Family and Medical Leave Expansion 
Act.>> --EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
SEC. 3101. <<NOTE: 29 USC 2601 note.>>  SHORT TITLE.

    This Act may be cited as ``Emergency Family and Medical Leave 
Expansion Act''.
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.

    (a) Public Health Emergency Leave.--
            (1) In general.--Section 102(a)(1) of the Family and Medical 
        Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding at 
        the end the following:
                    ``(F) <<NOTE: Time period.>>  During the period 
                beginning on the date the Emergency Family and Medical 
                Leave Expansion Act takes effect, and ending on December 
                31, 2020, because of a qualifying need related to a 
                public health emergency in accordance with section 
                110.''.
            (2) Paid leave requirement.--Section 102(c) of the Family 
        and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by 
        striking ``under subsection (a)'' and inserting ``under 
        subsection (a) (other than certain periods of leave under 
        subsection (a)(1)(F))''.

    (b) Requirements.--Title I of the Family and Medical Leave Act of 
1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the 
following:
``SEC. 110. <<NOTE: 29 USC 2620.>>  PUBLIC HEALTH EMERGENCY LEAVE.

    ``(a) <<NOTE: Applicability.>>  Definitions.--The following shall 
apply with respect to leave under section 102(a)(1)(F):
            ``(1) Application of certain terms.--The definitions in 
        section 101 shall apply, except as follows:
                    ``(A) Eligible employee.--In lieu of the definition 
                in sections 101(2)(A) and 101(2)(B)(ii), the term 
                `eligible employee' means an employee who has been 
                employed for at least 30 calendar days by the employer 
                with respect to whom leave is requested under section 
                102(a)(1)(F).
                    ``(B) Employer threshold.--Section 101(4)(A)(i) 
                shall be applied by substituting `fewer than 500 
                employees' for `50 or more employees for each working 
                day during each of 20 or more calendar workweeks in the 
                current or preceding calendar year'.
            ``(2) Additional definitions.--In addition to the 
        definitions described in paragraph (1), the following 
        definitions shall apply with respect to leave under section 
        102(a)(1)(F):
                    ``(A) Qualifying need related to a public health 
                emergency.--The term `qualifying need related to a 
                public health emergency', with respect to leave, means 
                the

[[Page 134 STAT. 190]]

                employee is unable to work (or telework) due to a need 
                for leave to care for the son or daughter under 18 years 
                of age of such employee if the school or place of care 
                has been closed, or the child care provider of such son 
                or daughter is unavailable, due to a public health 
                emergency.
                    ``(B) Public health emergency.--The term `public 
                health emergency' means an emergency with respect to 
                COVID-19 declared by a Federal, State, or local 
                authority.
                    ``(C) Child care provider.--The term `child care 
                provider' means a provider who receives compensation for 
                providing child care services on a regular basis, 
                including 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)).
                    ``(D) School.--The term `school' means an 
                `elementary school' or `secondary school' as such terms 
                are defined in section 8101 of the Elementary and 
                Secondary Education Act of 1965 (20 U.S.C. 7801).
            ``(3) Regulatory authorities.--The Secretary of Labor shall 
        have the authority to issue regulations for good cause under 
        sections 553(b)(B) and 553(d)(A) of title 5, United States 
        Code--
                    ``(A) to exclude certain health care providers and 
                emergency responders from the definition of eligible 
                employee under section 110(a)(1)(A); and
                    ``(B) to exempt small businesses with fewer than 50 
                employees from the requirements of section 102(a)(1)(F) 
                when the imposition of such requirements would 
                jeopardize the viability of the business as a going 
                concern.

    ``(b) Relationship to Paid Leave.--
            ``(1) Unpaid leave for initial 10 days.--
                    ``(A) In general.--The first 10 days for which an 
                employee takes leave under section 102(a)(1)(F) may 
                consist of unpaid leave.
                    ``(B) Employee election.--An employee may elect to 
                substitute any accrued vacation leave, personal leave, 
                or medical or sick leave for unpaid leave under section 
                102(a)(1)(F) in accordance with section 102(d)(2)(B).
            ``(2) Paid leave for subsequent days.--
                    ``(A) In general.--An employer shall provide paid 
                leave for each day of leave under section 102(a)(1)(F) 
                that an employee takes after taking leave under such 
                section for 10 days.
                    ``(B) Calculation.--
                          ``(i) In general.--Subject to clause (ii), 
                      paid leave under subparagraph (A) for an employee 
                      shall be calculated based on--
                                    ``(I) an amount that is not less 
                                than two-thirds of an employee's regular 
                                rate of pay (as determined under section 
                                7(e) of the Fair Labor Standards Act of 
                                1938 (29 U.S.C. 207(e)); and
                                    ``(II) the number of hours the 
                                employee would otherwise be normally 
                                scheduled to work (or the number of 
                                hours calculated under subparagraph 
                                (C)).

[[Page 134 STAT. 191]]

                          ``(ii) Clarification.--In no event shall such 
                      paid leave exceed $200 per day and $10,000 in the 
                      aggregate.
                    ``(C) Varying schedule hours calculation.--In the 
                case of an employee whose schedule varies from week to 
                week to such an extent that an employer is unable to 
                determine with certainty the number of hours the 
                employee would have worked if such employee had not 
                taken leave under section 102(a)(1)(F), the employer 
                shall use the following in place of such number:
                          ``(i) <<NOTE: Time period.>>  Subject to 
                      clause (ii), a number equal to the average number 
                      of hours that the employee was scheduled per day 
                      over the 6-month period ending on the date on 
                      which the employee takes such leave, including 
                      hours for which the employee took leave of any 
                      type.
                          ``(ii) If the employee did not work over such 
                      period, the reasonable expectation of the employee 
                      at the time of hiring of the average number of 
                      hours per day that the employee would normally be 
                      scheduled to work.

    ``(c) Notice.--In any case where the necessity for leave under 
section 102(a)(1)(F) for the purpose described in subsection 
(a)(2)(A)(iii) is foreseeable, an employee shall provide the employer 
with such notice of leave as is practicable.
    ``(d) Restoration to Position.--
            ``(1) In general.--Section 104(a)(1) shall not apply with 
        respect to an employee of an employer who employs fewer than 25 
        employees if the conditions described in paragraph (2) are met.
            ``(2) Conditions.--The conditions described in this 
        paragraph are the following:
                    ``(A) The employee takes leave under section 
                102(a)(1)(F).
                    ``(B) The position held by the employee when the 
                leave commenced does not exist due to economic 
                conditions or other changes in operating conditions of 
                the employer--
                          ``(i) that affect employment; and
                          ``(ii) are caused by a public health emergency 
                      during the period of leave.
                    ``(C) The employer makes reasonable efforts to 
                restore the employee to a position equivalent to the 
                position the employee held when the leave commenced, 
                with equivalent employment benefits, pay, and other 
                terms and conditions of employment.
                    ``(D) If the reasonable efforts of the employer 
                under subparagraph (C) fail, the employer makes 
                reasonable efforts during the period described in 
                paragraph (3) to contact the employee if an equivalent 
                position described in subparagraph (C) becomes 
                available.
            ``(3) Contact period.--The period described under this 
        paragraph is the 1-year period beginning on the earlier of--
                    ``(A) the date on which the qualifying need related 
                to a public health emergency concludes; or
                    ``(B) the date that is 12 weeks after the date on 
                which the employee's leave under section 102(a)(1)(F) 
                commences.''.

[[Page 134 STAT. 192]]

SEC. 3103. <<NOTE: 29 USC 2620 note.>>  EMPLOYMENT UNDER MULTI-
                          EMPLOYER BARGAINING AGREEMENTS.

    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations and 
its collective bargaining agreement, fulfill its obligations under 
section 110(b)(2) of title I of the Family and Medical Leave Act of 
1993, as added by the Families First Coronavirus Response Act, by making 
contributions to a multiemployer fund, plan, or program based on the 
paid leave each of its employees is entitled to under such section while 
working under the multiemployer collective bargaining agreement, 
provided that the fund, plan, or program enables employees to secure pay 
from such fund, plan, or program based on hours they have worked under 
the multiemployer collective bargaining agreement for paid leave taken 
under section 102(a)(1)(F) of title I of the Family and Medical Leave 
Act of 1993, as added by the Families First Coronavirus Response Act.
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for paid leave taken under section 
102(a)(1)(F) of title I of the Family and Medical Leave Act of 1993, as 
added by the Families First Coronavirus Response Act.
SEC. 3104. <<NOTE: 29 USC 2620 note.>>  SPECIAL RULE FOR CERTAIN 
                          EMPLOYERS.

     An employer under 110(a)(B) shall not be subject to section 107(a) 
for a violation of section 102(a)(1)(F) if the employer does not meet 
the definition of employer set forth in Section 101(4)(A)(i).
SEC. 3105. <<NOTE: 29 USC 2620 note.>>  SPECIAL RULE FOR HEALTH 
                          CARE PROVIDERS AND EMERGENCY RESPONDERS.

    An employer of an employee who is a health care provider or an 
emergency responder may elect to exclude such employee from the 
application of the provisions in the amendments made under of section 
3102 of this Act.
SEC. 3106. <<NOTE: 29 USC 2620 note.>>  EFFECTIVE DATE.

     This Act shall take effect not later than 15 days after the date of 
enactment of this Act.

  DIVISION <<NOTE: Emergency Unemployment Insurance Stabilization and 
Access Act of 2020.>>  D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION 
AND ACCESS ACT OF 2020
SEC. <<NOTE: 42 USC 1305 note.>>  4101. SHORT TITLE.

    This division may be cited as the ``Emergency Unemployment Insurance 
Stabilization and Access Act of 2020''.
SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSATION 
                          ADMINISTRATION.

    (a) In General.--Section 903 of the Social Security Act (42 U.S.C. 
1103) is amended by adding at the end the following:

[[Page 134 STAT. 193]]

      ``Emergency Transfers in Fiscal Year 2020 for Administration

    ``(h)(1)(A) <<NOTE: Grants.>>  In addition to any other amounts, the 
Secretary of Labor shall provide for the making of emergency 
administration grants in fiscal year 2020 to the accounts of the States 
in the Unemployment Trust Fund, in accordance with succeeding provisions 
of this subsection.

    ``(B) <<NOTE: Determination.>>  The amount of an emergency 
administration grant with respect to a State shall, as determined by the 
Secretary of Labor, be equal to the amount obtained by multiplying 
$1,000,000,000 by the same ratio as would apply under subsection 
(a)(2)(B) for purposes of determining such State's share of any excess 
amount (as described in subsection (a)(1)) that would have been subject 
to transfer to State accounts, as of October 1, 2019, under the 
provisions of subsection (a).

    ``(C) <<NOTE: Certifications.>>  Of the emergency administration 
grant determined under subparagraph (B) with respect to a State--
            ``(i) <<NOTE: Deadline.>>  not later than 60 days after the 
        date of enactment of this subsection, 50 percent shall be 
        transferred to the account of such State upon a certification by 
        the Secretary of Labor to the Secretary of the Treasury that the 
        State meets the requirements of paragraph (2); and
            ``(ii) only with respect to a State in which the number of 
        unemployment compensation claims has increased by at least 10 
        percent over the same quarter in the previous calendar year, the 
        remainder shall be transferred to the account of such State upon 
        a certification by the Secretary of Labor to the Secretary of 
        the Treasury that the State meets the requirements of paragraph 
        (3).

    ``(2) The requirements of this paragraph with respect to a State are 
the following:
            ``(A) <<NOTE: Requirements. Notification.>>  The State 
        requires employers to provide notification of the availability 
        of unemployment compensation to employees at the time of 
        separation from employment. Such notification may be based on 
        model notification language issued by the Secretary of Labor.
            ``(B) The State ensures that applications for unemployment 
        compensation, and assistance with the application process, are 
        accessible in at least two of the following: in-person, by 
        phone, or online.
            ``(C) The State notifies applicants when an application is 
        received and is being processed, and in any case in which an 
        application is unable to be processed, provides information 
        about steps the applicant can take to ensure the successful 
        processing of the application.

    ``(3) <<NOTE: Requirements.>>  The requirements of this paragraph 
with respect to a State are the following:
            ``(A) The State has expressed its commitment to maintain and 
        strengthen access to the unemployment compensation system, 
        including through initial and continued claims.
            ``(B) The State has demonstrated steps it has taken or will 
        take to ease eligibility requirements and access to unemployment 
        compensation for claimants, including waiving work search 
        requirements and the waiting week, and non-charging employers 
        directly impacted by COVID-19 due to an illness in the workplace 
        or direction from a public health official to isolate or 
        quarantine workers.

[[Page 134 STAT. 194]]

    ``(4) Any amount transferred to the account of a State under this 
subsection may be used by such State only for the administration of its 
unemployment compensation law, including by taking such steps as may be 
necessary to ensure adequate resources in periods of high demand.
    ``(5) <<NOTE: Reports.>>  Not later than 1 year after the date of 
enactment of the Emergency Unemployment Insurance Stabilization and 
Access Act of 2020, each State receiving emergency administration grant 
funding under paragraph (1)(C)(i) shall submit to the Secretary of 
Labor, the Committee on Ways and Means of the House of Representatives, 
and the Committee on Finance of the Senate, a report that includes--
            ``(A) <<NOTE: Analysis.>>  an analysis of the recipiency 
        rate for unemployment compensation in the State as such rate has 
        changed over time;
            ``(B) a description of steps the State intends to take to 
        increase such recipiency rate.

    ``(6)(A) Notwithstanding any other provision of law, the Secretary 
of the Treasury shall transfer from the general fund of the Treasury 
(from funds not otherwise appropriated) to the employment security 
administration account (as established by section 901 of the Social 
Security Act) such sums as the Secretary of Labor estimates to be 
necessary for purposes of making the transfers described in paragraph 
(1)(C).
    ``(B) There are appropriated from the general fund of the Treasury, 
without fiscal year limitation, the sums referred to in the preceding 
sentence and such sums shall not be required to be repaid.''.
    (b) <<NOTE: 26 USC 3304 note.>>  Emergency Flexibility.--
Notwithstanding any other law, if a State modifies its unemployment 
compensation law and policies with respect to work search, waiting week, 
good cause, or employer experience rating 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.

    (c) <<NOTE: 42 USC 1103 note.>>  Regulations.--The Secretary of 
Labor may prescribe any regulations, operating instructions, or other 
guidance necessary to carry out the amendment made by subsection (a).
SEC. 4103. <<NOTE: Time period.>>  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 ``beginning on the date of 
enactment of this paragraph and ending on December 31, 2010'' and 
inserting ``beginning on the date of enactment of the Emergency 
Unemployment Insurance Stabilization and Access Act of 2020 and ending 
on December 31, 2020''.
SEC. 4104. <<NOTE: 26 USC 3306 note.>>  TECHNICAL ASSISTANCE AND 
                          GUIDANCE FOR SHORT-TIME COMPENSATION 
                          PROGRAMS.

    The Secretary of Labor shall assist States in establishing, 
implementing, and improving the employer awareness of short-time 
compensation programs (as defined in section 3306(v) of the Internal 
Revenue Code of 1986) to help avert layoffs, including by providing 
technical assistance and guidance.

[[Page 134 STAT. 195]]

SEC. 4105. <<NOTE: 26 USC 3304 note.>>  FULL FEDERAL FUNDING OF 
                          EXTENDED UNEMPLOYMENT COMPENSATION FOR A 
                          LIMITED PERIOD.

    (a) <<NOTE: Applicability.>>  In General.--In the case of sharable 
extended compensation and sharable regular compensation paid for weeks 
of unemployment beginning after the date of the enactment of this 
section and before December 31, 2020 (and only with respect to States 
that receive emergency administration grant funding under clauses (i) 
and (ii) of section 903(h)(1)(C) of the Social Security Act (42 U.S.C. 
1102(h)(1)(C))), section 204(a)(1) of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) shall be 
applied by substituting ``100 percent of'' for ``one-half of''.

    (b) Temporary Federal Matching for the First Week of Extended 
Benefits for States With No Waiting Week.--With respect to weeks of 
unemployment beginning after the date of the enactment of this Act and 
ending on or before December 31, 2020, subparagraph (B) of section 
204(a)(2) of the Federal-State Extended Unemployment Compensation Act of 
1970 (26 U.S.C. 3304 note) shall not apply.
    (c) Definitions.--For purposes of this section--
            (1) the terms ``sharable extended compensation'' and 
        ``sharable regular compensation'' have the respective meanings 
        given such terms under section 204 of the Federal-State Extended 
        Unemployment Compensation Act of 1970; and
            (2) the term ``week'' has the meaning given such term under 
        section 205 of the Federal-State Extended Unemployment 
        Compensation Act of 1970.

    (d) Regulations.--The Secretary of Labor may prescribe any operating 
instructions or regulations necessary to carry out this section.

  DIVISION E <<NOTE: Emergency Paid Sick Leave Act.>> --EMERGENCY PAID 
SICK LEAVE ACT
SEC. <<NOTE: 29 USC 2601 note.>>  5101. SHORT TITLE.

    This Act may be cited as the ``Emergency Paid Sick Leave Act''.
SEC. <<NOTE: 29 USC 2601 note.>>  5102. PAID SICK TIME 
                          REQUIREMENT.

    (a) In General.--An employer shall provide to each employee employed 
by the employer paid sick time to the extent that the employee is unable 
to work (or telework) due to a need for leave because:
            (1) The employee is subject to a Federal, State, or local 
        quarantine or isolation order related to COVID-19.
            (2) The employee has been advised by a health care provider 
        to self-quarantine due to concerns related to COVID-19.
            (3) The employee is experiencing symptoms of COVID-19 and 
        seeking a medical diagnosis.
            (4) The employee is caring for an individual who is subject 
        to an order as described in subparagraph (1) or has been advised 
        as described in paragraph (2).
            (5) The employee is caring for a son or daughter of such 
        employee if the school or place of care of the son or daughter

[[Page 134 STAT. 196]]

        has been closed, or the child care provider of such son or 
        daughter is unavailable, due to COVID-19 precautions.
            (6) <<NOTE: Consultation.>>  The employee is experiencing 
        any other substantially similar condition specified by the 
        Secretary of Health and Human Services in consultation with the 
        Secretary of the Treasury and the Secretary of Labor.

Except that an employer of an employee who is a health care provider or 
an emergency responder may elect to exclude such employee from the 
application of this subsection.
    (b) Duration of Paid Sick Time.--
            (1) In general.--An employee shall be entitled to paid sick 
        time for an amount of hours determined under paragraph (2).
            (2) Amount of hours.--The amount of hours of paid sick time 
        to which an employee is entitled shall be as follows:
                    (A) For full-time employees, 80 hours.
                    (B) For part-time employees, a number of hours equal 
                to the number of hours that such employee works, on 
                average, over a 2-week period.
            (3) Carryover.--Paid sick time under this section shall not 
        carry over from 1 year to the next.

    (c) Employer's Termination of Paid Sick Time.--Paid sick time 
provided to an employee under this Act shall cease beginning with the 
employee's next scheduled workshift immediately following the 
termination of the need for paid sick time under subsection (a).
    (d) Prohibition.--An employer may not require, as a condition of 
providing paid sick time under this Act, that the employee involved 
search for or find a replacement employee to cover the hours during 
which the employee is using paid sick time.
    (e) Use of Paid Sick Time.--
            (1) In general.--The paid sick time under subsection (a) 
        shall be available for immediate use by the employee for the 
        purposes described in such subsection, regardless of how long 
        the employee has been employed by an employer.
            (2) Sequencing.--
                    (A) In general.--An employee may first use the paid 
                sick time under subsection (a) for the purposes 
                described in such subsection.
                    (B) Prohibition.--An employer may not require an 
                employee to use other paid leave provided by the 
                employer to the employee before the employee uses the 
                paid sick time under subsection (a).
SEC. <<NOTE: 29 USC 2601 note.>> 5103. NOTICE.

    (a) In General.--Each employer shall post and keep posted, in 
conspicuous places on the premises of the employer where notices to 
employees are customarily posted, a notice, to be prepared or approved 
by the Secretary of Labor, of the requirements described in this Act.
    (b) <<NOTE: Public information.>>  Model Notice.--Not later than 7 
days after the date of enactment of this Act, the Secretary of Labor 
shall make publicly available a model of a notice that meets the 
requirements of subsection (a).
SEC. <<NOTE: 29 USC 2601 note.>>  5104. PROHIBITED ACTS.

    It shall be unlawful for any employer to discharge, discipline, or 
in any other manner discriminate against any employee who--

[[Page 134 STAT. 197]]

            (1) takes leave in accordance with this Act; and
            (2) has filed any complaint or instituted or caused to be 
        instituted any proceeding under or related to this Act 
        (including a proceeding that seeks enforcement of this Act), or 
        has testified or is about to testify in any such proceeding.
SEC. 5105. <<NOTE: 29 USC 2601 note.>>  ENFORCEMENT.

    (a) Unpaid Sick Leave.--An employer who violates section 5102 
shall--
            (1) be considered to have failed to pay minimum wages in 
        violation of section 6 of the Fair Labor Standards Act of 1938 
        (29 U.S.C. 206); and
            (2) be subject to the penalties described in sections 16 and 
        17 of such Act (29 U.S.C. 216; 217) with respect to such 
        violation.

    (b) Unlawful Termination.--An employer who willfully violates 
section 5104 shall--
            (1) be considered to be in violation of section 15(a)(3) of 
        the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
            (2) be subject to the penalties described in sections 16 and 
        17 of such Act (29 U.S.C. 216; 217) with respect to such 
        violation.
SEC. 5106. <<NOTE: 29 USC 2601 note.>>  EMPLOYMENT UNDER MULTI-
                          EMPLOYER BARGAINING AGREEMENTS.

    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations and 
its collective bargaining agreement, fulfill its obligations under this 
Act by making contributions to a multiemployer fund, plan, or program 
based on the hours of paid sick time each of its employees is entitled 
to under this Act while working under the multiemployer collective 
bargaining agreement, provided that the fund, plan, or program enables 
employees to secure pay from such fund, plan, or program based on hours 
they have worked under the multiemployer collective bargaining agreement 
and for the uses specified under section 5102(a).
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for the uses specified in section 
5102(a).
SEC. 5107. <<NOTE: 29 USC 2601 note.>>  RULES OF CONSTRUCTION.

    Nothing in this Act shall be construed--
            (1) to in any way diminish the rights or benefits that an 
        employee is entitled to under any--
                    (A) other Federal, State, or local law;
                    (B) collective bargaining agreement; or
                    (C) existing employer policy; or
            (2) to require financial or other reimbursement to an 
        employee from an employer upon the employee's termination, 
        resignation, retirement, or other separation from employment for 
        paid sick time under this Act that has not been used by such 
        employee.

[[Page 134 STAT. 198]]

SEC. <<NOTE: 29 USC 2601 note.>>  5108. EFFECTIVE DATE.

    This Act, and the requirements under this Act, shall take effect not 
later than 15 days after the date of enactment of this Act.
SEC. 5109. <<NOTE: 29 USC 2601 note.>> SUNSET.

    This Act, and the requirements under this Act, shall expire on 
December 31, 2020.
SEC. <<NOTE: 29 USC 2601 note.>>  5110. DEFINITIONS.

    For purposes of the Act:
            (1) Employee.--The terms ``employee'' means an individual 
        who is--
                    (A)(i) an employee, as defined in section 3(e) of 
                the Fair Labor Standards Act of 1938 (29 U.S.C. 203(e)), 
                who is not covered under subparagraph (E) or (F), 
                including such an employee of the Library of Congress, 
                except that a reference in such section to an employer 
                shall be considered to be a reference to an employer 
                described in clauses (i)(I) and (ii) of paragraph 
                (5)(A); or
                    (ii) an employee of the Government Accountability 
                Office;
                    (B) a State employee described in section 304(a) of 
                the Government Employee Rights Act of 1991 (42 U.S.C. 
                2000e-16c(a));
                    (C) a covered employee, as defined in section 101 of 
                the Congressional Accountability Act of 1995 (2 U.S.C. 
                1301), other than an applicant for employment;
                    (D) a covered employee, as defined in section 411(c) 
                of title 3, United States Code;
                    (E) a Federal officer or employee covered under 
                subchapter V of chapter 63 of title 5, United States 
                Code; or
                    (F) any other individual occupying a position in the 
                civil service (as that term is defined in section 
                2101(1) of title 5, United States Code).
            (2) Employer.--
                    (A) In general.--The term ``employer'' means a 
                person who is--
                          (i)(I) a covered employer, as defined in 
                      subparagraph (B), who is not covered under 
                      subclause (V);
                          (II) an entity employing a State employee 
                      described in section 304(a) of the Government 
                      Employee Rights Act of 1991;
                          (III) an employing office, as defined in 
                      section 101 of the Congressional Accountability 
                      Act of 1995;
                          (IV) an employing office, as defined in 
                      section 411(c) of title 3, United States Code; or
                          (V) an Executive Agency as defined in section 
                      105 of title 5, United States Code, and including 
                      the U.S. Postal Service and the Postal Regulatory 
                      Commission; and
                          (ii) engaged in commerce (including 
                      government), or an industry or activity affecting 
                      commerce (including government), as defined in 
                      subparagraph (B)(iii).
                    (B) Covered employer.--

[[Page 134 STAT. 199]]

                          (i) In general.--In subparagraph (A)(i)(I), 
                      the term ``covered employer''--
                                    (I) means any person engaged in 
                                commerce or in any industry or activity 
                                affecting commerce that--
                                            (aa) in the case of a 
                                        private entity or individual, 
                                        employs fewer than 500 
                                        employees; and
                                            (bb) in the case of a public 
                                        agency or any other entity that 
                                        is not a private entity or 
                                        individual, employs 1 or more 
                                        employees;
                                    (II) includes--
                                            (aa) includes any person 
                                        acting directly or indirectly in 
                                        the interest of an employer in 
                                        relation to an employee (within 
                                        the meaning of such phrase in 
                                        section 3(d) of the Fair Labor 
                                        Standards Act of 1938 (29 U.S.C. 
                                        203(d)); and
                                            (bb) any successor in 
                                        interest of an employer;
                                    (III) includes any ``public 
                                agency'', as defined in section 3(x) of 
                                the Fair Labor Standards Act of 1938 (29 
                                U.S.C. 203(x)); and
                                    (IV) includes the Government 
                                Accountability Office and the Library of 
                                Congress.
                          (ii) Public agency.--For purposes of clause 
                      (i)(IV), a public agency shall be considered to be 
                      a person engaged in commerce or in an industry or 
                      activity affecting commerce.
                          (iii) Definitions.--For purposes of this 
                      subparagraph:
                                    (I) Commerce.--The terms 
                                ``commerce'' and ``industry or activity 
                                affecting commerce'' means any activity, 
                                business, or industry in commerce or in 
                                which a labor dispute would hinder or 
                                obstruct commerce or the free flow of 
                                commerce, and include ``commerce'' and 
                                any ``industry affecting commerce'', as 
                                defined in paragraphs (1) and (3) of 
                                section 501 of the Labor Management 
                                Relations Act of 1947 (29 U.S.C. 142 (1) 
                                and (3)).
                                    (II) Employee.--The term 
                                ``employee'' has the same meaning given 
                                such term in section 3(e) of the Fair 
                                Labor Standards Act of 1938 (29 U.S.C. 
                                203(e)).
                                    (III) Person.--The term ``person'' 
                                has the same meaning given such term in 
                                section 3(a) of the Fair Labor Standards 
                                Act of 1938 (29 U.S.C. 203(a)).
            (3) FLSA terms.--The terms ``employ'' and ``State'' have the 
        meanings given such terms in section 3 of the Fair Labor 
        Standards Act of 1938 (29 U.S.C. 203).
            (4) FMLA terms.--The terms ``health care provider'' and 
        ``son or daughter'' have the meanings given such terms in 
        section 101 of the Family and Medical Leave Act of 1993 (29 
        U.S.C. 2611).
            (5) Paid sick time.--
                    (A) In general.--The term ``paid sick time'' means 
                an increment of compensated leave that--

[[Page 134 STAT. 200]]

                          (i) is provided by an employer for use during 
                      an absence from employment for a reason described 
                      in any paragraph of section 2(a); and
                          (ii) is calculated based on the employee's 
                      required compensation under subparagraph (B) and 
                      the number of hours the employee would otherwise 
                      be normally scheduled to work (or the number of 
                      hours calculated under subparagraph (C)), except 
                      that in no event shall such paid sick time 
                      exceed--
                                    (I) $511 per day and $5,110 in the 
                                aggregate for a use described in 
                                paragraph (1), (2), or (3) of section 
                                5102(a); and
                                    (II) $200 per day and $2,000 in the 
                                aggregate for a use described in 
                                paragraph (4), (5), or (6) of section 
                                5102(a).
                    (B) Required compensation.--
                          (i) In general.--Subject to subparagraph 
                      (A)(ii), the employee's required compensation 
                      under this subparagraph shall be not less than the 
                      greater of the following:
                                    (I) The employee's regular rate of 
                                pay (as determined under section 7(e) of 
                                the Fair Labor Standards Act of 1938 (29 
                                U.S.C. 207(e)).
                                    (II) The minimum wage rate in effect 
                                under section 6(a)(1) of the Fair Labor 
                                Standards Act of 1938 (29 U.S.C. 
                                206(a)(1)).
                                    (III) The minimum wage rate in 
                                effect for such employee in the 
                                applicable State or locality, whichever 
                                is greater, in which the employee is 
                                employed.
                          (ii) Special rule for care of family 
                      members.--Subject to subparagraph (A)(ii), with 
                      respect to any paid sick time provided for any use 
                      described in paragraph (4), (5), or (6) of section 
                      5102(a), the employee's required compensation 
                      under this subparagraph shall be two-thirds of the 
                      amount described in clause (B)(i).
                    (C) Varying schedule hours calculation.--In the case 
                of a part-time employee described in section 
                5102(b)(2)(B) whose schedule varies from week to week to 
                such an extent that an employer is unable to determine 
                with certainty the number of hours the employee would 
                have worked if such employee had not taken paid sick 
                time under section 2(a), the employer shall use the 
                following in place of such number:
                          (i) <<NOTE: Time period.>>  Subject to clause 
                      (ii), a number equal to the average number of 
                      hours that the employee was scheduled per day over 
                      the 6-month period ending on the date on which the 
                      employee takes the paid sick time, including hours 
                      for which the employee took leave of any type.
                          (ii) If the employee did not work over such 
                      period, the reasonable expectation of the employee 
                      at the time of hiring of the average number of 
                      hours per day that the employee would normally be 
                      scheduled to work.
                    (D) Guidelines.--Not later than 15 days after the 
                date of the enactment of this Act, the Secretary of 
                Labor

[[Page 134 STAT. 201]]

                shall issue guidelines to assist employers in 
                calculating the amount of paid sick time under 
                subparagraph (A).
                    (E) Reasonable notice.--After the first workday (or 
                portion thereof) an employee receives paid sick time 
                under this Act, an employer may require the employee to 
                follow reasonable notice procedures in order to continue 
                receiving such paid sick time.
SEC. <<NOTE: 29 USC 2601 note.>>  5111. REGULATORY AUTHORITIES.

    The Secretary of Labor shall have the authority to issue regulations 
for good cause under sections 553(b)(B) and 553(d)(A) of title 5, United 
States Code--
            (1) to exclude certain health care providers and emergency 
        responders from the definition of employee under section 5110(1) 
        including by allowing the employer of such health care providers 
        and emergency responders to opt out;
            (2) to exempt small businesses with fewer than 50 employees 
        from the requirements of section 5102(a)(5) when the imposition 
        of such requirements would jeopardize the viability of the 
        business as a going concern; and
            (3) as necessary, to carry out the purposes of this Act, 
        including to ensure consistency between this Act and Division C 
        and Division G of the Families First Coronavirus Response Act.

                      DIVISION F--HEALTH PROVISIONS

SEC. 6001. <<NOTE: 42 USC 1320b-5 note.>>  COVERAGE OF TESTING FOR 
                          COVID-19.

    (a) <<NOTE: Effective date.>>  In General.--A group health plan and 
a health insurance issuer offering group or individual health insurance 
coverage (including a grandfathered health plan (as defined in section 
1251(e) of the Patient Protection and Affordable Care Act)) shall 
provide coverage, and shall not impose any cost sharing (including 
deductibles, copayments, and coinsurance) requirements or prior 
authorization or other medical management requirements, for the 
following items and services furnished during any portion of the 
emergency period defined in paragraph (1)(B) of section 1135(g) of the 
Social Security Act (42 U.S.C. 1320b-5(g)) beginning on or after the 
date of the enactment of this Act:
            (1) In vitro diagnostic products (as defined in section 
        809.3(a) of title 21, Code of Federal Regulations) for the 
        detection of SARS-CoV-2 or the diagnosis of the virus that 
        causes COVID-19 that are approved, cleared, or authorized under 
        section 510(k), 513, 515 or 564 of the Federal Food, Drug, and 
        Cosmetic Act, and the administration of such in vitro diagnostic 
        products.
            (2) Items and services furnished to an individual during 
        health care provider office visits (which term in this paragraph 
        includes in-person visits and telehealth visits), urgent care 
        center visits, and emergency room visits that result in an order 
        for or administration of an in vitro diagnostic product 
        described in paragraph (1), but only to the extent such items 
        and services relate to the furnishing or administration of such 
        product or to the evaluation of such individual for purposes of 
        determining the need of such individual for such product.

[[Page 134 STAT. 202]]

    (b) <<NOTE: Application.>>  Enforcement.--The provisions of 
subsection (a) shall be applied by the Secretary of Health and Human 
Services, Secretary of Labor, and Secretary of the Treasury to group 
health plans and health insurance issuers offering group or individual 
health insurance coverage as if included in the provisions of part A of 
title XXVII of the Public Health Service Act, part 7 of the Employee 
Retirement Income Security Act of 1974, and subchapter B of chapter 100 
of the Internal Revenue Code of 1986, as applicable.

    (c) Implementation.--The Secretary of Health and Human Services, 
Secretary of Labor, and Secretary of the Treasury may implement the 
provisions of this section through sub-regulatory guidance, program 
instruction or otherwise.
    (d) Terms.--The terms ``group health plan''; ``health insurance 
issuer''; ``group health insurance coverage'', and ``individual health 
insurance coverage'' have the meanings given such terms in section 2791 
of the Public Health Service Act (42 U.S.C. 300gg-91), section 733 of 
the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1191b), 
and section 9832 of the Internal Revenue Code of 1986, as applicable.
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM FOR 
                          CERTAIN VISITS RELATING TO TESTING FOR 
                          COVID-19.

    (a) In General.--Section 1833 of the Social Security Act (42 U.S.C. 
1395l) is amended--
            (1) in subsection (a)(1)--
                    (A) by striking ``and'' before ``(CC)''; and
                    (B) by inserting before the period at the end the 
                following: ``, and (DD) with respect to a specified 
                COVID-19 testing-related service described in paragraph 
                (1) of subsection (cc) for which payment may be made 
                under a specified outpatient payment provision described 
                in paragraph (2) of such subsection, the amounts paid 
                shall be 100 percent of the payment amount otherwise 
                recognized under such respective specified outpatient 
                payment provision for such service,'';
            (2) in subsection (b), in the first sentence--
                    (A) by striking ``and'' before ``(10)''; and
                    (B) by inserting before the period at the end the 
                following: ``, and (11) such deductible shall not apply 
                with respect to any specified COVID-19 testing-related 
                service described in paragraph (1) of subsection (cc) 
                for which payment may be made under a specified 
                outpatient payment provision described in paragraph (2) 
                of such subsection''; and
            (3) by adding at the end the following new subsection:

    ``(cc) Specified COVID-19 Testing-Related Services.--For purposes of 
subsection (a)(1)(DD):
            ``(1) Description.--
                    ``(A) In general.--A specified COVID-19 testing-
                related service described in this paragraph is a medical 
                visit that--
                          ``(i) is in any of the categories of HCPCS 
                      evaluation and management service codes described 
                      in subparagraph (B);
                          ``(ii) <<NOTE: Effective date.>>  is furnished 
                      during any portion of the emergency period (as 
                      defined in section 1135(g)(1)(B))

[[Page 134 STAT. 203]]

                      (beginning on or after the date of enactment of 
                      this subsection);
                          ``(iii) results in an order for or 
                      administration of a clinical diagnostic laboratory 
                      test described in section 1852(a)(1)(B)(iv)(IV); 
                      and
                          ``(iv) relates to the furnishing or 
                      administration of such test or to the evaluation 
                      of such individual for purposes of determining the 
                      need of such individual for such test.
                    ``(B) Categories of hcpcs codes.--For purposes of 
                subparagraph (A), the categories of HCPCS evaluation and 
                management services codes are the following:
                          ``(i) Office and other outpatient services.
                          ``(ii) Hospital observation services.
                          ``(iii) Emergency department services.
                          ``(iv) Nursing facility services.
                          ``(v) Domiciliary, rest home, or custodial 
                      care services.
                          ``(vi) Home services.
                          ``(vii) Online digital evaluation and 
                      management services.
            ``(2) Specified outpatient payment provision.--A specified 
        outpatient payment provision described in this paragraph is any 
        of the following:
                    ``(A) The hospital outpatient prospective payment 
                system under subsection (t).
                    ``(B) The physician fee schedule under section 1848.
                    ``(C) The prospective payment system developed under 
                section 1834(o).
                    ``(D) Section 1834(g), with respect to an outpatient 
                critical access hospital service.
                    ``(E) The payment basis determined in regulations 
                pursuant to section 1833(a)(3) for rural health clinic 
                services.''.

    (b) <<NOTE: 42 USC 1395l note.>> Claims Modifier.--The Secretary of 
Health and Human Services shall provide for an appropriate modifier (or 
other identifier) to include on claims to identify, for purposes of 
subparagraph (DD) of section 1833(a)(1), as added by subsection (a), 
specified COVID-19 testing-related services described in paragraph (1) 
of section 1833(cc) of the Social Security Act, as added by subsection 
(a), for which payment may be made under a specified outpatient payment 
provision described in paragraph (2) of such subsection.

    (c) <<NOTE: 42 USC 1395l note.>>  Implementation.--Notwithstanding 
any other provision of law, the Secretary of Health and Human Services 
may implement the provisions of, including amendments made by, this 
section through program instruction or otherwise.
SEC. 6003. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING 
                          UNDER THE MEDICARE ADVANTAGE PROGRAM.

    (a) In General.--Section 1852(a)(1)(B) of the Social Security Act 
(42 U.S.C. 1395w-22(a)(1)(B)) is amended--
            (1) in clause (iv)--
                    (A) by redesignating subclause (IV) as subclause 
                (VI); and
                    (B) by inserting after subclause (III) the following 
                new subclauses:

[[Page 134 STAT. 204]]

                                    ``(IV) <<NOTE: Effective date.>>  
                                Clinical diagnostic laboratory test 
                                administered during any portion of the 
                                emergency period defined in paragraph 
                                (1)(B) of section 1135(g) beginning on 
                                or after the date of the enactment of 
                                the Families First Coronavirus Response 
                                Act for the detection of SARS-CoV-2 or 
                                the diagnosis of the virus that causes 
                                COVID-19 and the administration of such 
                                test.
                                    ``(V) Specified COVID-19 testing-
                                related services (as described in 
                                section 1833(cc)(1)) for which payment 
                                would be payable under a specified 
                                outpatient payment provision described 
                                in section 1833(cc)(2).'';
            (2) in clause (v), by inserting ``, other than subclauses 
        (IV) and (V) of such clause,'' after ``clause (iv)''; and
            (3) by adding at the end the following new clause:
                          ``(vi) Prohibition of application of certain 
                      requirements for covid-19 <<NOTE: Effective 
                      date.>> testing.--In the case of a product or 
                      service described in subclause (IV) or (V), 
                      respectively, of clause (iv) that is administered 
                      or furnished during any portion of the emergency 
                      period described in such subclause beginning on or 
                      after the date of the enactment of this clause, an 
                      MA plan may not impose any prior authorization or 
                      other utilization management requirements with 
                      respect to the coverage of such a product or 
                      service under such plan.''.

    (b) <<NOTE: 42 USC 1395w-22 note.>>  Implementation.--
Notwithstanding any other provision of law, the Secretary of Health and 
Human Services may implement the amendments made by this section by 
program instruction or otherwise.
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID-19 TESTING UNDER 
                          MEDICAID AND CHIP.

    (a) Medicaid.--
            (1) In general.--Section 1905(a)(3) of the Social Security 
        Act (42 U.S.C. 1396d(a)(3)) is amended--
                    (A) by striking ``other laboratory'' and inserting 
                ``(a) other laboratory'';
                    (B) by inserting ``and'' after the semicolon; and
                    (C) by adding at the end the following new 
                subparagraph:
            ``(B) <<NOTE: Effective date.>>  in vitro diagnostic 
        products (as defined in section 809.3(a) of title 21, Code of 
        Federal Regulations) administered during any portion of the 
        emergency period defined in paragraph (1)(B) of section 1135(g) 
        beginning on or after the date of the enactment of this 
        subparagraph for the detection of SARS-CoV-2 or the diagnosis of 
        the virus that causes COVID-19 that are approved, cleared, or 
        authorized under section 510(k), 513, 515 or 564 of the Federal 
        Food, Drug, and Cosmetic Act, and the administration of such in 
        vitro diagnostic products;''.
            (2) No 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--

[[Page 134 STAT. 205]]

                          (i) in subparagraph (D), by striking ``or'' at 
                      the end;
                          (ii) in subparagraph (E), by striking ``; 
                      and'' and inserting a comma; and
                          (iii) by adding at the end the following new 
                      subparagraphs:
                    ``(F) <<NOTE: Effective date.>>  any in vitro 
                diagnostic product described in section 1905(a)(3)(B) 
                that is administered during any portion of the emergency 
                period described in such section beginning on or after 
                the date of the enactment of this subparagraph (and the 
                administration of such product), or
                    ``(G) COVID-19 testing-related services for which 
                payment may be made under the State 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 by adding at the end 
                the following new clause:
                          ``(xi) <<NOTE: Effective date.>>  Any in vitro 
                      diagnostic product described in section 
                      1905(a)(3)(B) that is administered during any 
                      portion of the emergency period described in such 
                      section beginning on or after the date of the 
                      enactment of this clause (and the administration 
                      of such product) and any visit described in 
                      section 1916(a)(2)(G) that is furnished during any 
                      such portion.''.
                    (C) <<NOTE: Applicability. 42 USC 1396o note.>>  
                Clarification.--The amendments made this paragraph shall 
                apply with respect to a State plan of a territory in the 
                same manner as a State plan of one of the 50 States.
            (3) State option to provide coverage for uninsured 
        individuals.--
                    (A) In general.--Section 1902(a)(10) of the Social 
                Security Act (42 U.S.C. 1396a(a)(10)) is amended--
                          (i) in subparagraph (A)(ii)--
                                    (I) in subclause (XXI), by striking 
                                ``or'' at the end;
                                    (II) in subclause (XXII), by adding 
                                ``or'' at the end; and
                                    (III) by adding at the end the 
                                following new subclause:
                                    ``(XXIII) <<NOTE: Effective date.>>  
                                during any portion of the emergency 
                                period defined in paragraph (1)(B) of 
                                section 1135(g) beginning on or after 
                                the date of the enactment of this 
                                subclause, who are uninsured individuals 
                                (as defined in subsection (ss));''; and
                          (ii) in the matter following subparagraph 
                      (G)--
                                    (I) by striking ``and (XVII)'' and 
                                inserting ``, (XVII)''; and
                                    (II) <<NOTE: Effective date.>>  by 
                                inserting after ``instead of through 
                                subclause (VIII)'' the following: ``, 
                                and (XVIII) the medical assistance made 
                                available to an uninsured individual (as 
                                defined in subsection (ss)) who is 
                                eligible for medical assistance only 
                                because of subparagraph (A)(ii)(XXIII) 
                                shall be limited to medical assistance 
                                for any in vitro diagnostic product 
                                described in section 1905(a)(3)(B) that 
                                is administered during any portion of 
                                the emergency period described in such 
                                section beginning on or

[[Page 134 STAT. 206]]

                                after the date of the enactment of this 
                                subclause (and the administration of 
                                such product) and any visit described in 
                                section 1916(a)(2)(G) that is furnished 
                                during any such portion''.
                    (B) Receipt and initial processing of applications 
                at certain locations.--Section 1902(a)(55) of the Social 
                Security Act (42 U.S.C. 1396a(a)(55)) is amended, in the 
                matter preceding subparagraph (A), by striking ``or 
                (a)(10)(A)(ii)(IX)'' and inserting ``(a)(10)(A)(ii)(IX), 
                or (a)(10)(A)(ii)(XXIII)''.
                    (C) Uninsured individual defined.--Section 1902 of 
                the Social Security Act (42 U.S.C. 1396a) is amended by 
                adding at the end the following new subsection:

    ``(ss) Uninsured Individual Defined.--For purposes of this section, 
the term `uninsured individual' means, notwithstanding any other 
provision of this title, any individual who is--
            ``(1) not described in subsection (a)(10)(A)(i); and
            ``(2) not enrolled in a Federal health care program (as 
        defined in section 1128B(f)), a group health plan, group or 
        individual health insurance coverage offered by a health 
        insurance issuer (as such terms are defined in section 2791 of 
        the Public Health Service Act), or a health plan offered under 
        chapter 89 of title 5, United States Code.''.
                    (D) Federal medical assistance percentage.--Section 
                1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) 
                is amended by adding at the end the following new 
                sentence: ``Notwithstanding the first sentence of this 
                subsection, the Federal medical assistance percentage 
                shall be 100 per centum with respect to (and, 
                notwithstanding any other provision of this title, 
                available for) medical assistance provided to uninsured 
                individuals (as defined in section 1902(ss)) who are 
                eligible for such assistance only on the basis of 
                section 1902(a)(10)(A)(ii)(XXIII) and with respect to 
                expenditures described in section 1903(a)(7) that a 
                State demonstrates to the satisfaction of the Secretary 
                are attributable to administrative costs related to 
                providing for such medical assistance to such 
                individuals under the State plan.''.

    (b) CHIP.--
            (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:
            ``(10) Certain in vitro diagnostic products for covid-
        19 <<NOTE: Effective date.>>  testing.--The child health 
        assistance provided to a targeted low-income child shall include 
        coverage of any in vitro diagnostic product described in section 
        1905(a)(3)(B) that is administered during any portion of the 
        emergency period described in such section beginning on or after 
        the date of the enactment of this subparagraph (and the 
        administration of such product).''.
            (2) Coverage for targeted low-income pregnant women.--
        Section 2112(b)(4) of the Social Security Act (42 U.S.C. 
        1397ll(b)(4)) is amended by inserting ``under section 2103(c)'' 
        after ``same requirements''.
            (3) Prohibition of cost sharing.--Section 2103(e)(2) of the 
        Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended--

[[Page 134 STAT. 207]]

                    (A) in the paragraph header, by inserting ``, covid-
                19 testing,'' before ``or pregnancy-related 
                assistance''; and
                    (B) by striking ``category of services described in 
                subsection (c)(1)(D) or'' and inserting ``categories of 
                services described in subsection (c)(1)(D), in vitro 
                diagnostic products described in subsection (c)(10) (and 
                administration of such products), visits described in 
                section 1916(a)(2)(G), or''.
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE DEVICES AS 
                          COVERED COUNTERMEASURES.

    Section 319F-3(i)(1) of the Public Health Service Act (42 U.S.C. 
247d-6d(i)(1)) is amended--
            (1) in subparagraph (B), by striking ``or'' at the end;
            (2) in subparagraph (C), by striking the period at the end 
        and inserting ``; or''; and
            (3) by adding at the end the following new subparagraph:
                    ``(D) a personal respiratory protective device that 
                is--
                          ``(i) approved by the National Institute for 
                      Occupational Safety and Health under part 84 of 
                      title 42, Code of Federal Regulations (or 
                      successor regulations);
                          ``(ii) subject to the emergency use 
                      authorization issued by the Secretary on March 2, 
                      2020, or subsequent emergency use authorizations, 
                      pursuant to section 564 of the Federal Food, Drug, 
                      and Cosmetic Act (authorizing emergency use of 
                      personal respiratory protective devices during the 
                      COVID-19 outbreak); and
                          ``(iii) <<NOTE: Time period.>>  used during 
                      the period beginning on January 27, 2020, and 
                      ending on October 1, 2024, in response to the 
                      public health emergency declared on January 31, 
                      2020, pursuant to section 319 as a result of 
                      confirmed cases of 2019 Novel Coronavirus (2019-
                      nCoV).''.
SEC. 6006. <<NOTE: Effective date.>>  APPLICATION WITH RESPECT TO 
                          TRICARE, COVERAGE FOR VETERANS, AND 
                          COVERAGE FOR FEDERAL CIVILIANS.

    (a) <<NOTE: 10 USC 1074 note.>>  Tricare.--The Secretary of Defense 
may not require any copayment or other cost sharing under chapter 55 of 
title 10, United States Code, for in vitro diagnostic products described 
in paragraph (1) of section 6001(a) (or the administration of such 
products) or visits described in paragraph (2) of such section furnished 
during any portion of the emergency period defined in paragraph (1)(B) 
of section 1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g)) 
beginning on or after the date of the enactment of this Act.

    (b) <<NOTE: 38 USC 1701 note.>>  Veterans.--The Secretary of 
Veterans Affairs may not require any copayment or other cost sharing 
under chapter 17 of title 38, United States Code, for in vitro 
diagnostic products described in paragraph (1) of section 6001(a) (or 
the administration of such products) or visits described in paragraph 
(2) of such section furnished during any portion of the emergency period 
defined in paragraph (1)(B) of section 1135(g) of the Social Security 
Act (42 U.S.C. 1320b-5(g)) beginning on or after the date of the 
enactment of this Act.

    (c) <<NOTE: 5 USC 8904 note.>>  Federal Civilians.--No copayment or 
other cost sharing may be required for any individual occupying a 
position in the civil service (as that term is defined in section 
2101(1) of title 5, United States Code) enrolled in a health benefits 
plan, including

[[Page 134 STAT. 208]]

any plan under chapter 89 of title 5, United States Code, or for any 
other individual currently enrolled in any plan under chapter 89 of 
title 5 for in vitro diagnostic products described in paragraph (1) of 
section 6001(a) (or the administration of such products) or visits 
described in paragraph (2) of such section furnished during any portion 
of the emergency period defined in paragraph (1)(B) of section 1135(g) 
of the Social Security Act (42 U.S.C. 1320b-5(g)) beginning on or after 
the date of the enactment of this Act.
SEC. 6007. <<NOTE: Effective date. 25 USC 1621q note.>>  COVERAGE 
                          OF TESTING FOR COVID-19 AT NO COST 
                          SHARING FOR INDIANS RECEIVING PURCHASED/
                          REFERRED CARE.

    The Secretary of Health and Human Services shall cover, without the 
imposition of any cost sharing requirements, the cost of providing any 
COVID-19 related items and services as described in paragraph (1) of 
section 6001(a) (or the administration of such products) or visits 
described in paragraph (2) of such section furnished during any portion 
of the emergency period defined in paragraph (1)(B) of section 1135(g) 
of the Social Security Act (42 U.S.C. 320b-5(g)) beginning on or after 
the date of the enactment of this Act to Indians (as defined in section 
4 of the Indian Health Care Improvement Act (25 U.S.C. 1603)) receiving 
health services through the Indian Health Service, including through an 
Urban Indian Organization, regardless of whether such items or services 
have been authorized under the purchased/referred care system funded by 
the Indian Health Service or is covered as a health service of the 
Indian Health Service.
SEC. 6008. <<NOTE: Time periods. 42 USC 1396d note.>>  TEMPORARY 
                          INCREASE OF MEDICAID FMAP.

    (a) In General.--Subject to subsection (b), for each calendar 
quarter occurring during the period beginning on the first day of the 
emergency period defined in paragraph (1)(B) of section 1135(g) of the 
Social Security Act (42 U.S.C. 1320b-5(g)) and ending on the last day of 
the calendar quarter in which the last day of such emergency period 
occurs, the Federal medical assistance percentage determined for each 
State, including the District of Columbia, American Samoa, Guam, the 
Commonwealth of the Northern Mariana Islands, Puerto Rico, and the 
United States Virgin Islands, under section 1905(b) of the Social 
Security Act (42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage 
points.
    (b) Requirement for All States.--A State described in subsection (a) 
may not receive the increase described in such subsection in the Federal 
medical assistance percentage for such State, with respect to a quarter, 
if--
            (1) eligibility standards, methodologies, or procedures 
        under the State plan of such State under title XIX of the Social 
        Security Act (42 U.S.C. 1396 et seq.) (including any waiver 
        under such title or section 1115 of such Act (42 U.S.C. 1315)) 
        are more restrictive during such quarter than the eligibility 
        standards, methodologies, or procedures, respectively, under 
        such plan (or waiver) as in effect on January 1, 2020;
            (2) the amount of any premium imposed by the State pursuant 
        to section 1916 or 1916A of such Act (42 U.S.C. 1396o, 1396o-1) 
        during such quarter, with respect to an individual enrolled 
        under such plan (or waiver), exceeds the amount of such premium 
        as of January 1, 2020;
            (3) the State fails to provide that an individual who is 
        enrolled for benefits under such plan (or waiver) as of the date 
        of enactment of this section or enrolls for benefits under

[[Page 134 STAT. 209]]

        such plan (or waiver) during the period beginning on such date 
        of enactment and ending the last day of the month in which the 
        emergency period described in subsection (a) ends shall be 
        treated as eligible for such benefits through the end of the 
        month in which such emergency period ends unless the individual 
        requests a voluntary termination of eligibility or the 
        individual ceases to be a resident of the State; or
            (4) the State does not provide coverage under such plan (or 
        waiver), without the imposition of cost sharing, during such 
        quarter for any testing services and treatments for COVID-19, 
        including vaccines, specialized equipment, and therapies.

    (c) Requirement for Certain States.--Section 1905(cc) of the Social 
Security Act (42 U.S.C. 1396d(cc)) is amended by striking the period at 
the end of the subsection and inserting ``and section 6008 of the 
Families First Coronavirus Response Act, except that in applying such 
treatments to the increases in the Federal medical assistance percentage 
under section 6008 of the Families First Coronavirus Response Act, the 
reference to `December 31, 2009' shall be deemed to be a reference to 
`March 11, 2020'.''.
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.

    Section 1108(g) of the Social Security Act (42 U.S.C. 1308(g)) is 
amended--
            (1) in paragraph (2)--
                    (A) in subparagraph (B)--
                          (i) in clause (i), by striking ``and'' at the 
                      end;
                          (ii) in clause (ii), by striking ``for each of 
                      fiscal years 2020 through 2021, $126,000,000;'' 
                      and inserting ``for fiscal year 2020, 
                      $128,712,500; and''; and
                          (iii) by adding at the end the following new 
                      clause:
                          ``(iii) for fiscal year 2021, $127,937,500;'';
                    (B) in subparagraph (C)--
                          (i) in clause (i), by striking ``and'' at the 
                      end;
                          (ii) in clause (ii), by striking ``for each of 
                      fiscal years 2020 through 2021, $127,000,000;'' 
                      and inserting ``for fiscal year 2020, 
                      $130,875,000; and''; and
                          (iii) by adding at the end the following new 
                      clause:
                          ``(iii) for fiscal year 2021, $129,712,500;'';
                    (C) in subparagraph (D)--
                          (i) in clause (i), by striking ``and'' at the 
                      end;
                          (ii) in clause (ii), by striking ``for each of 
                      fiscal years 2020 through 2021, $60,000,000; and'' 
                      and inserting ``for fiscal year 2020, $63,100,000; 
                      and''; and
                          (iii) by adding at the end the following new 
                      clause:
                          ``(iii) for fiscal year 2021, $62,325,000; 
                      and''; and
                    (D) in subparagraph (E)--
                          (i) in clause (i), by striking ``and'' at the 
                      end;
                          (ii) in clause (ii), by striking ``for each of 
                      fiscal years 2020 through 2021, $84,000,000.'' and 
                      inserting ``for fiscal year 2020, $86,325,000; 
                      and''; and
                          (iii) by adding at the end the following new 
                      clause:
                          ``(iii) for fiscal year 2021, $85,550,000.''; 
                      and
            (2) in paragraph (6)(A)--
                    (A) in clause (i), by striking ``$2,623,188,000'' 
                and inserting ``$2,716,188,000''; and
                    (B) in clause (ii), by striking ``$2,719,072,000'' 
                and inserting ``$2,809,063,000''.

[[Page 134 STAT. 210]]

SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY 
                          REGARDING MEDICARE TELEHEALTH SERVICES 
                          FURNISHED DURING COVID-19 EMERGENCY 
                          PERIOD.

    Paragraph (3)(A) of section 1135(g) of the Social Security Act (42 
U.S.C. 1320b-5(g)) is amended to read as follows:
                    ``(A) <<NOTE: Time period.>>  furnished to such 
                individual, during the 3-year period ending on the date 
                such telehealth service was furnished, an item or 
                service that would be considered covered under title 
                XVIII if furnished to an individual entitled to benefits 
                or enrolled under such title; or''.

 DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE

SEC. 7001. <<NOTE: 26 USC 3111 note.>>  PAYROLL CREDIT FOR 
                          REQUIRED PAID SICK LEAVE.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) or 3221(a) of the 
Internal Revenue Code of 1986 for each calendar quarter an amount equal 
to 100 percent of the qualified sick leave wages paid by such employer 
with respect to such calendar quarter.
    (b) Limitations and Refundability.--
            (1) Wages taken into account.--The amount of qualified sick 
        leave wages taken into account under subsection (a) with respect 
        to any individual shall not exceed $200 ($511 in the case of any 
        day any portion of which is paid sick time described in 
        paragraph (1), (2), or (3) of section 5102(a) of the Emergency 
        Paid Sick Leave Act) 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 for all preceding calendar quarters.
            (3) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the tax imposed by section 3111(a) or 3221(a) 
        of such Code for such calendar quarter (reduced by any credits 
        allowed under subsections (e) and (f) of section 3111 of such 
        Code for such quarter) on the wages paid with respect to the 
        employment of all employees of the employer.
            (4) Refundability of excess credit.--
                    (A) In general.--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) of such Code.
                    (B) 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.

[[Page 134 STAT. 211]]

    (c) <<NOTE: Definition.>>  Qualified Sick Leave Wages.--For purposes 
of this section, the term ``qualified sick leave wages'' means wages (as 
defined in section 3121(a) of the Internal Revenue Code of 1986) and 
compensation (as defined in section 3231(e) of the Internal Revenue 
Code) paid by an employer which are required to be paid by reason of the 
Emergency Paid Sick Leave 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) of the 
        Internal Revenue Code of 1986), but only to the extent that such 
        amounts are excluded from the gross income of employees by 
        reason of section 106(a) of such Code.
            (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 of the Treasury 
        (or the Secretary's delegate) 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) Special Rules.--
            (1) Denial of double benefit.--For purposes of chapter 1 of 
        such Code, 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 section 45S of such Code.
            (2) Election not to have section apply.--This section shall 
        not apply with respect to any employer for any calendar quarter 
        if such employer elects (at such time and in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe) not to have this section apply.
            (3) Certain terms.--Any term used in this section which is 
        also used in chapter 21 of such Code shall have the same meaning 
        as when used in such chapter.
            (4) Certain governmental employers.--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.

    (f) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) 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,

[[Page 134 STAT. 212]]

            (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), and
            (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.

    (g) <<NOTE: Time periods.>>  Application of Section.--This section 
shall apply only to wages paid with respect to the period beginning on a 
date selected by the Secretary of the Treasury (or the Secretary's 
delegate) which is during the 15-day period beginning on the date of the 
enactment of this Act, and ending on December 31, 2020.

    (h) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred from 
the general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund or Account had this section not been enacted.
SEC. 7002. <<NOTE: 26 USC 1401 note.>>  CREDIT FOR SICK LEAVE FOR 
                          CERTAIN SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against the 
tax imposed by subtitle A 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) <<NOTE: Definition.>>  Eligible Self-Employed Individual.--For 
purposes of this section, the term ``eligible self-employed individual'' 
means an individual who--
            (1) regularly carries on any trade or business within the 
        meaning of section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the 
        taxable year pursuant to the Emergency Paid Sick Leave Act if 
        the individual were an employee of an employer (other than 
        himself or herself).

    (c) <<NOTE: Definitions.>>  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 the applicable number of days) that the 
                individual is unable to perform services in any trade or 
                business referred to in section 1402 of such Code for a

[[Page 134 STAT. 213]]

                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), 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) Applicable number of days.--For purposes of this 
        subsection, the term ``applicable number of days'' means, with 
        respect to any taxable year, the excess (if any) of 10 days over 
        the number of days taken into account under paragraph (1)(A) in 
        all preceding taxable years.

    (d) Special Rules.--
            (1) Credit refundable.--
                    (A) 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.
                    (B) 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.
            (2) Documentation.--No credit shall be allowed under this 
        section unless the individual maintains such documentation as 
        the Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe to establish such individual as an eligible self-
        employed individual.
            (3) 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 the Internal Revenue 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) 
        shall be reduced (but not below zero) to the extent that the sum 
        of the amount described in such subsection and in section 
        7001(b)(1) 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).
            (4) Certain terms.--Any term used in this section which is 
        also used in chapter 2 of the Internal Revenue Code of 1986 
        shall have the same meaning as when used in such chapter.

[[Page 134 STAT. 214]]

    (e) <<NOTE: Time periods.>>  Application of Section.--Only days 
occurring during the period beginning on a date selected by the 
Secretary of the Treasury (or the Secretary's delegate) which is during 
the 15-day period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020, may be taken into account under 
subsection (c)(1)(A).

    (f) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury (or the Secretary's delegate) 
        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 <<NOTE: Determination.>>  section. Such amounts shall be 
        determined by the Secretary of the Treasury (or the Secretary's 
        delegate) based on information provided by the government of the 
        respective possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury (or the Secretary's delegate) 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 (or the Secretary's delegate) 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 of the Treasury (or the Secretary's delegate), 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.

    (g) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) 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 Act, and
            (2) regulations or other guidance to minimize compliance and 
        record-keeping burdens under this section.
SEC. 7003. <<NOTE: 26 USC 3111 note.>>  PAYROLL CREDIT FOR 
                          REQUIRED PAID FAMILY LEAVE.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) or 3221(a) of the 
Internal Revenue Code of 1986 for each calendar quarter an amount equal 
to 100 percent of the qualified family leave wages paid by such employer 
with respect to such calendar quarter.
    (b) Limitations and Refundability.--

[[Page 134 STAT. 215]]

            (1) Wages taken into account.--The amount of qualified 
        family leave wages taken into account under subsection (a) with 
        respect to any individual shall not exceed--
                    (A) for any day (or portion thereof) for which the 
                individual is paid qualified family leave wages, $200, 
                and
                    (B) in the aggregate with respect to all calendar 
                quarters, $10,000.
            (2) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the tax imposed by section 3111(a) or 3221(a) 
        of such Code for such calendar quarter (reduced by any credits 
        allowed under subsections (e) and (f) of section 3111 of such 
        Code, and section 7001 of this Act, for such quarter) on the 
        wages paid with respect to the employment of all employees of 
        the employer.
            (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) of such Code.

    (c) <<NOTE: Definition.>>  Qualified Family Leave Wages.--For 
purposes of this section, the term ``qualified family leave wages'' 
means wages (as defined in section 3121(a) of such Code) and 
compensation (as defined in section 3231(e) of the Internal Revenue 
Code) paid by an employer which are required to be paid by reason of the 
Emergency Family and Medical Leave Expansion Act (including the 
amendments made by 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) <<NOTE: Definition.>>  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) of the Internal Revenue Code of 1986), but 
        only to the extent that such amounts are excluded from the gross 
        income of employees by reason of section 106(a) of such Code.
            (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 of the 
        Treasury (or the Secretary's delegate) 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) Special Rules.--
            (1) Denial of double benefit.--For purposes of chapter 1 of 
        such Code, 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

[[Page 134 STAT. 216]]

        this section shall not be taken into account for purposes of 
        determining the credit allowed under section 45S of such Code.
            (2) Election not to have section apply.--This section shall 
        not apply with respect to any employer for any calendar quarter 
        if such employer elects (at such time and in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe) not to have this section apply.
            (3) Certain terms.--Any term used in this section which is 
        also used in chapter 21 of such Code shall have the same meaning 
        as when used in such chapter.
            (4) Certain governmental employers.--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.

    (f) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) 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), and
            (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).

    (g) <<NOTE: Time periods.>>  Application of Section.--This section 
shall apply only to wages paid with respect to the period beginning on a 
date selected by the Secretary of the Treasury (or the Secretary's 
delegate) which is during the 15-day period beginning on the date of the 
enactment of this Act, and ending on December 31, 2020.

    (h) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred from 
the general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund or Account had this section not been enacted.

[[Page 134 STAT. 217]]

SEC. 7004. <<NOTE: 26 USC 1401 note.>>  CREDIT FOR FAMILY LEAVE 
                          FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against the 
tax imposed by subtitle A 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) <<NOTE: Definition.>>  Eligible Self-Employed Individual.--For 
purposes of this section, the term ``eligible self-employed individual'' 
means an individual who--
            (1) regularly carries on any trade or business within the 
        meaning of section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the 
        taxable year pursuant to the Emergency Family and Medical Leave 
        Expansion Act if the individual were an employee of an employer 
        (other than himself or herself).

    (c) <<NOTE: Definition.>>  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 50) during the 
                taxable year that the individual is unable to perform 
                services in any trade or business referred to in section 
                1402 of such Code for a reason with respect to which 
                such individual would be entitled to receive paid leave 
                as described in subsection (b), 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.

    (d) Special Rules.--
            (1) Credit refundable.--
                    (A) 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.
                    (B) 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.
            (2) Documentation.--No credit shall be allowed under this 
        section unless the individual maintains such documentation as 
        the Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe to establish such individual as an eligible self-
        employed individual.
            (3) 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

[[Page 134 STAT. 218]]

        in section 3231(e) of the Internal Revenue 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) shall be reduced (but not below zero) to the extent that the 
        sum of the amount described in such subsection and in section 
        7003(b)(1) exceeds $10,000.
            (4) Certain terms.--Any term used in this section which is 
        also used in chapter 2 of the Internal Revenue Code of 1986 
        shall have the same meaning as when used in such chapter.
            (5) 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.

    (e) <<NOTE: Time periods.>>  Application of Section.--Only days 
occurring during the period beginning on a date selected by the 
Secretary of the Treasury (or the Secretary's delegate) which is during 
the 15-day period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020, may be taken into account under 
subsection (c)(1)(A).

    (f) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury (or the Secretary's delegate) 
        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 of the Treasury (or the Secretary's delegate) based on 
        information provided by the government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury (or the Secretary's delegate) 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 (or the Secretary's delegate) 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 of the Treasury (or the Secretary's delegate), under 
        which such possession will promptly distribute such payments to 
        its residents.
            (3) <<NOTE: Definition.>>  Mirror code tax system.--For 
        purposes of this section, the term ``mirror code tax system'' 
        means, with respect to any possession of the United States, the 
        income tax system of such possession if the income tax liability 
        of the residents of such possession under such system is 
        determined by reference to the income tax laws of the United 
        States as if such possession were the United States.
            (4) Treatment of payments.--For purposes of section 1324 of 
        title 31, United States Code, the payments under this section 
        shall be treated in the same manner as a refund due from a 
        credit provision referred to in subsection (b)(2) of such 
        section.

[[Page 134 STAT. 219]]

    (e) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) 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 Act, and
            (2) regulations or other guidance to minimize compliance and 
        record-keeping burdens under this section.
SEC. 7005. <<NOTE: 26 USC 3111 note.>>  SPECIAL RULE RELATED TO 
                          TAX ON EMPLOYERS.

    (a) In General.--Any wages required to be paid by reason of the 
Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave 
Expansion Act shall not be considered wages for purposes of section 
3111(a) of the Internal Revenue Code of 1986 or compensation for 
purposes of section 3221(a) of such Code.
    (b) Allowance of Credit for Hospital Insurance Taxes.--
            (1) In general.--The credit allowed by section 7001 and the 
        credit allowed by section 7003 shall each be increased by the 
        amount of the tax imposed by section 3111(b) of the Internal 
        Revenue Code of 1986 on qualified sick leave wages, or qualified 
        family leave wages, for which credit is allowed under such 
        section 7001 or 7003 (respectively).
            (2) Denial of double benefit.--For denial of double benefit 
        with respect to the credit increase under paragraph (1), see 
        sections 7001(e)(1) and 7003(e)(1).

    (c) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred from 
the general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund or Account had this section not been enacted.

                      DIVISION H--BUDGETARY EFFECTS

SEC. 8001. BUDGETARY EFFECTS.

    (a) Statutory PAYGO Scorecards.--The budgetary effects of division B 
and each succeeding division shall not be entered on either PAYGO 
scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-
You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of division B 
and each succeeding division shall not be entered on any PAYGO scorecard 
maintained for purposes of section 4106 of H. Con. Res. 71 (115th 
Congress).
    (c) Classification of Budgetary Effects.--Notwithstanding Rule 3 of 
the Budget Scorekeeping Guidelines set forth in the joint explanatory 
statement of the committee of conference accompanying Conference Report 
105-217 and section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the

[[Page 134 STAT. 220]]

budgetary effects of division B and each succeeding division shall not 
be estimated--
            (1) for purposes of section 251 of such Act; and
            (2) for purposes of paragraph (4)(C) of section 3 of the 
        Statutory Pay-As-You-Go Act of 2010 as being included in an 
        appropriation Act.

    Approved March 18, 2020.

LEGISLATIVE HISTORY--H.R. 6201:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 166 (2020):
            Mar. 13, considered and passed House.
            Mar. 18, considered and passed Senate.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2020):
            Mar. 18, Presidential statement.

                                  <all>