    [117th Congress Public Law 2]
    [From the U.S. Government Publishing Office]

    [[Page 3]]

                        AMERICAN RESCUE PLAN ACT OF 2021

    [[Page 135 STAT. 4]]

    Public Law 117-2
    117th Congress

                                     An Act

       To provide for reconciliation pursuant to title II of S. Con. Res.
                   5. <<NOTE: Mar. 11, 2021 -  [H.R. 1319]>>

        Be it enacted by the Senate and House of Representatives of the
    United States of America in Congress assembled, <<NOTE: American Rescue
    Plan Act of 2021. 15 USC 9001 note. Appropriation authorizations.>>
    SECTION 1. SHORT TITLE.

        This Act may be cited as the ``American Rescue Plan Act of 2021''.
    SEC. 2. TABLE OF CONTENTS.

        The table of contents for this Act is as follows:

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

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

                             Subtitle A--Agriculture

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

                              Subtitle B--Nutrition

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

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

                          Subtitle A--Education Matters

                         PART 1--Department of Education

    Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
    Sec. 2002. Emergency assistance to non-public schools.
    Sec. 2003. Higher Education Emergency Relief Fund.
    Sec. 2004. Maintenance of effort and maintenance of equity.
    Sec. 2005. Outlying areas.
    Sec. 2006. Gallaudet University.
    Sec. 2007. Student aid administration.
    Sec. 2008. Howard University.

    [[Page 135 STAT. 5]]

    Sec. 2009. National Technical Institute for the Deaf.
    Sec. 2010. Institute of Education Sciences.
    Sec. 2011. Program administration.
    Sec. 2012. Office of Inspector General.
    Sec. 2013. Modification of revenue requirements for proprietary
               institutions of higher education.
    Sec. 2014. Funding for the Individuals with Disabilities Education Act.

                              PART 2--Miscellaneous

    Sec. 2021. National Endowment for the Arts.
    Sec. 2022. National Endowment for the Humanities.
    Sec. 2023. Institute of Museum and Library Services.

                            Subtitle B--Labor Matters

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

                Subtitle C--Human Services and Community Supports

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

                            Subtitle D--Public Health

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

                               Subtitle E--Testing

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

                       Subtitle F--Public Health Workforce

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

                      Subtitle G--Public Health Investments

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

              Subtitle H--Mental Health and Substance Use Disorder

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

    [[Page 135 STAT. 6]]

    Sec. 2710. Funding for youth suicide prevention.
    Sec. 2711. Funding for behavioral health workforce education and
               training.
    Sec. 2712. Funding for pediatric mental health care access.
    Sec. 2713. Funding for expansion grants for certified community
               behavioral health clinics.

                       Subtitle I--Exchange Grant Program

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

                Subtitle J--Continued Assistance to Rail Workers

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

                        Subtitle K--Ratepayer Protection

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

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

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

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

                   Subtitle A--Defense Production Act of 1950

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

                         Subtitle B--Housing Provisions

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

                       Subtitle C--Small Business (SSBCI)

    Sec. 3301. State Small Business Credit Initiative.

                        Subtitle D--Public Transportation

    Sec. 3401. Federal Transit Administration grants.

        TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

    Sec. 4001. Emergency Federal Employee Leave Fund.
    Sec. 4002. Funding for the Government Accountability Office.
    Sec. 4003. Pandemic Response Accountability Committee funding
               availability.
    Sec. 4004. Funding for the White House.
    Sec. 4005. Federal Emergency Management Agency appropriation.
    Sec. 4006. Funeral assistance.
    Sec. 4007. Emergency food and shelter program funding.
    Sec. 4008. Humanitarian relief.
    Sec. 4009. Cybersecurity and Infrastructure Security Agency.
    Sec. 4010. Appropriation for the United States Digital Service.
    Sec. 4011. Appropriation for the Technology Modernization Fund.
    Sec. 4012. Appropriation for the Federal Citizen Services Fund.
    Sec. 4013. AFG and SAFER program funding.
    Sec. 4014. Emergency management performance grant funding.
    Sec. 4015. Extension of reimbursement authority for Federal contractors.
    Sec. 4016. Eligibility for workers' compensation benefits for Federal
               employees diagnosed with COVID-19.

            TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

    Sec. 5001. Modifications to paycheck protection program.

    [[Page 135 STAT. 7]]

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

               TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

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

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

                  Subtitle A--Transportation and Infrastructure

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

               Subtitle B--Aviation Manufacturing Jobs Protection

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

                              Subtitle C--Airlines

    Sec. 7301. Air Transportation Payroll Support Program Extension.

             Subtitle D--Consumer Protection and Commerce Oversight

    Sec. 7401. Funding for consumer product safety fund to protect consumers
               from potentially dangerous products related to COVID-19.
    Sec. 7402. Funding for E-Rate support for emergency educational
               connections and devices.
    Sec. 7403. Funding for Department of Commerce Inspector General.
    Sec. 7404. Federal Trade Commission funding for COVID-19 related work.

                       Subtitle E--Science and Technology

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

                 Subtitle F--Corporation for Public Broadcasting

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

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

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

                         TITLE IX--COMMITTEE ON FINANCE

                Subtitle A--Crisis Support for Unemployed Workers

             PART 1--Extension of CARES Act Unemployment Provisions

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

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               PART 2--Extension of FFCRA Unemployment Provisions

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

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

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

                            PART 4--Other Provisions

    Sec. 9041. Extension of limitation on excess business losses of
               noncorporate taxpayers.
    Sec. 9042. Suspension of tax on portion of unemployment compensation.

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

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

            Subtitle C--Emergency Assistance to Children and Families

    Sec. 9201. Pandemic Emergency Assistance.

                 Subtitle D--Elder Justice and Support Guarantee

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

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

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

               Subtitle F--Preserving Health Benefits for Workers

    Sec. 9501. Preserving health benefits for workers.

                     Subtitle G--Promoting Economic Security

                  PART 1--2021 Recovery Rebates to Individuals

    Sec. 9601. 2021 recovery rebates to individuals.

                            PART 2--Child Tax Credit

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

                        PART 3--Earned Income Tax Credit

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

                        PART 4--Dependent Care Assistance

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

                 PART 5--Credits for Paid Sick and Family Leave

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

                        PART 6--Employee Retention Credit

    Sec. 9651. Extension of employee retention credit.

                           PART 7--Premium Tax Credit

    Sec. 9661. Improving affordability by expanding premium assistance for
               consumers.

    [[Page 135 STAT. 9]]

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

                        PART 8--Miscellaneous Provisions

    Sec. 9671. Repeal of election to allocate interest, etc. on worldwide
               basis.
    Sec. 9672. Tax treatment of targeted EIDL advances.
    Sec. 9673. Tax treatment of restaurant revitalization grants.
    Sec. 9674. Modification of exceptions for reporting of third party
               network transactions.
    Sec. 9675. Modification of treatment of student loan forgiveness.

                              Subtitle H--Pensions

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

                       Subtitle I--Child Care for Workers

    Sec. 9801. Child care assistance.

                              Subtitle J--Medicaid

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

                 Subtitle K--Children's Health Insurance Program

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

                              Subtitle L--Medicare

    Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
               urban States.
    Sec. 9832. Secretarial authority to temporarily waive or modify
               application of certain Medicare requirements with respect to
               ambulance services furnished during certain emergency
               periods.
    Sec. 9833. Funding for Office of Inspector General.

          Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

    [[Page 135 STAT. 10]]

                          Subtitle N--Other Provisions

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

                     TITLE X--COMMITTEE ON FOREIGN RELATIONS

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

                      TITLE XI--COMMITTEE ON INDIAN AFFAIRS

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

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

                             Subtitle A--Agriculture

    SEC. 1001. <<NOTE: 7 USC 7501 note.>>  FOOD SUPPLY CHAIN AND
                              AGRICULTURE PANDEMIC RESPONSE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $4,000,000,000, to remain available until expended, to carry out this
    section.
        (b) <<NOTE: Grants. Loans.>>  Use of Funds.--The Secretary of
    Agriculture shall use the amounts made available pursuant to subsection
    (a)--
                (1) to purchase food and agricultural commodities;
                (2) <<NOTE: Determination.>>  to purchase and distribute
            agricultural commodities (including fresh produce, dairy,
            seafood, eggs, and meat) to individuals in need, including
            through delivery to nonprofit organizations and through
            restaurants and other food related entities, as determined by
            the Secretary, that may receive, store, process, and distribute
            food items;
                (3) to make grants and loans for small or midsized food
            processors or distributors, seafood processing facilities and
            processing vessels, farmers markets, producers, or other
            organizations to respond to COVID-19, including for measures to
            protect workers against COVID-19; and
                (4) to make loans and grants and provide other assistance to
            maintain and improve food and agricultural supply chain
            resiliency.

        (c) Animal Health.--
                (1) COVID-19 animal surveillance.--The Secretary of
            Agriculture shall conduct monitoring and surveillance of
            susceptible animals for incidence of SARS-CoV-2.
                (2) Funding.--Out of the amounts made available under
            subsection (a), the Secretary shall use $300,000,000 to carry
            out this subsection.

    [[Page 135 STAT. 11]]

        (d) Overtime Fees.--
                (1) Small establishment; very small establishment
            definitions.--The terms <<NOTE: Definition.>>  ``small
            establishment'' and ``very small establishment'' have the
            meaning given those terms in the final rule entitled ``Pathogen
            Reduction; Hazard Analysis and Critical Control Point (HACCP)
            Systems'' published in the Federal Register on July 25, 1996 (61
            Fed. Reg. 38806).
                (2) <<NOTE: Time period.>>  Overtime inspection cost
            reduction.--Notwithstanding section 10703 of the Farm Security
            and Rural Investment Act of 2002 (7 U.S.C. 2219a), the Act of
            June 5, 1948 (21 U.S.C. 695), section 25 of the Poultry Products
            Inspection Act (21 U.S.C. 468), and section 24 of the Egg
            Products Inspection Act (21 U.S.C. 1053), and any regulations
            promulgated by the Department of Agriculture implementing such
            provisions of law and subject to the availability of funds under
            paragraph (3), the Secretary of Agriculture shall reduce the
            amount of overtime inspection costs borne by federally-inspected
            small establishments and very small establishments engaged in
            meat, poultry, or egg products processing and subject to the
            requirements of the Federal Meat Inspection Act (21 U.S.C. 601
            et seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et
            seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et
            seq.), for inspection activities carried out during the period
            of fiscal years 2021 through 2030.
                (3) Funding.--Out of the amounts made available under
            subsection (a), the Secretary shall use $100,000,000 to carry
            out this subsection.
    SEC. 1002. <<NOTE: 7 USC 2204b-2 note.>>  EMERGENCY RURAL
                              DEVELOPMENT GRANTS FOR RURAL HEALTH
                              CARE.

        (a) <<NOTE: Deadline.>>  Grants.--The Secretary of Agriculture (in
    this section referred to as the ``Secretary'') shall use the funds made
    available by this section to establish an emergency pilot program for
    rural development not later than 150 days after the date of enactment of
    this Act to provide grants to eligible applicants (as defined in section
    3570.61(a) of title 7, Code of Federal Regulations) to be awarded by the
    Secretary based on rural development needs related to the COVID-19
    pandemic.

        (b) Uses.--An eligible applicant to whom a grant is awarded under
    this section may use the grant funds for costs, including those incurred
    prior to the issuance of the grant, as determined by the Secretary, of
    facilities which primarily serve rural areas (as defined in section
    343(a)(13)(C) of the Consolidated Farm and Rural Development Act (7
    U.S.C. 1991(a)(13)(C)), which are located in a rural area, the median
    household income of the population to be served by which is less than
    the greater of the poverty line or the applicable percentage (determined
    under section 3570.63(b) of title 7, Code of Federal Regulations) of the
    State nonmetropolitan median household income, and for which the
    performance of any construction work completed with grant funds shall
    meet the condition set forth in section 9003(f) of the Farm Security and
    Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
                (1) increase capacity for vaccine distribution;
                (2) provide medical supplies to increase medical surge
            capacity;

    [[Page 135 STAT. 12]]

                (3) <<NOTE: Reimbursement.>>  reimburse for revenue lost
            during the COVID-19 pandemic, including revenue losses incurred
            prior to the awarding of the grant;
                (4) increase telehealth capabilities, including underlying
            health care information systems;
                (5) construct temporary or permanent structures to provide
            health care services, including vaccine administration or
            testing;
                (6) support staffing needs for vaccine administration or
            testing; and
                (7) engage in any other efforts to support rural development
            determined to be critical to address the COVID-19 pandemic,
            including nutritional assistance to vulnerable individuals, as
            approved by the Secretary.

        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $500,000,000, to remain
    available until September 30, 2023, to carry out this section, of which
    not more than 3 percent may be used by the Secretary for administrative
    purposes and not more than 2 percent may be used by the Secretary for
    technical assistance as defined in section 306(a)(26) of the
    Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).
    SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.

        In addition to amounts otherwise available, there are appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $47,500,000, to remain available until expended, for
    necessary administrative expenses associated with carrying out this
    subtitle.
    SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR
                              OVERSIGHT OF COVID-19-RELATED PROGRAMS.

        In addition to amounts otherwise made available, there is
    appropriated to the Office of the Inspector General of the Department of
    Agriculture for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $2,500,000, to remain available until September
    30, 2022, for audits, investigations, and other oversight activities of
    projects and activities carried out with funds made available to the
    Department of Agriculture related to the COVID-19 pandemic.
    SEC. 1005. <<NOTE: 7 USC 1921 note.>>  FARM LOAN ASSISTANCE FOR
                              SOCIALLY DISADVANTAGED FARMERS AND
                              RANCHERS.

        (a) Payments.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2021, out of amounts in the Treasury not otherwise
            appropriated, such sums as may be necessary, to remain available
            until expended, for the cost of loan modifications and payments
            under this section.
                (2) <<NOTE: Effective date.>>  Payments.--The Secretary
            shall provide a payment in an amount up to 120 percent of the
            outstanding indebtedness of each socially disadvantaged farmer
            or rancher as of January 1, 2021, to pay off the loan directly
            or to the socially disadvantaged farmer or rancher (or a
            combination of both), on each--
                        (A) direct farm loan made by the Secretary to the
                    socially disadvantaged farmer or rancher; and

    [[Page 135 STAT. 13]]

                        (B) farm loan guaranteed by the Secretary the
                    borrower of which is the socially disadvantaged farmer
                    or rancher.

        (b) Definitions.--In this section:
                (1) Farm loan.--The term ``farm loan'' means--
                        (A) a loan administered by the Farm Service Agency
                    under subtitle A, B, or C of the Consolidated Farm and
                    Rural Development Act (7 U.S.C. 1922 et seq.); and
                        (B) a Commodity Credit Corporation Farm Storage
                    Facility Loan.
                (2) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.
                (3) Socially disadvantaged farmer or rancher.--The term
            ``socially disadvantaged farmer or rancher'' has the meaning
            given the term in section 2501(a) of the Food, Agriculture,
            Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).
    SEC. 1006. <<NOTE: 7 USC 2279 note.>>  USDA ASSISTANCE AND SUPPORT
                              FOR SOCIALLY DISADVANTAGED FARMERS,
                              RANCHERS, FOREST LAND OWNERS AND
                              OPERATORS, AND GROUPS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $1,010,000,000, to remain available until expended, to carry out this
    section.
        (b) Assistance.--The Secretary of Agriculture shall use the amounts
    made available pursuant to subsection (a) for purposes described in this
    subsection by--
                (1) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide outreach,
            mediation, financial training, capacity building training,
            cooperative development training and support, and other
            technical assistance on issues concerning food, agriculture,
            agricultural credit, agricultural extension, rural development,
            or nutrition to socially disadvantaged farmers, ranchers, or
            forest landowners, or other members of socially disadvantaged
            groups;
                (2) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide grants and
            loans to improve land access for socially disadvantaged farmers,
            ranchers, or forest landowners, including issues related to
            heirs' property in a manner as determined by the Secretary;
                (3) using not less than 0.5 percent of the total amount of
            funding provided under subsection (a) to fund the activities of
            one or more equity commissions that will address racial equity
            issues within the Department of Agriculture and its programs;
                (4) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to support and supplement
            agricultural research, education, and extension, as well as
            scholarships and programs that provide internships and pathways
            to Federal employment, by--
                        (A) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    colleges or universities eligible to receive funds under
                    the Act of August 30, 1890 (commonly known as the
                    ``Second Morrill Act'') (7 U.S.C. 321 et seq.),
                    including Tuskegee University;

    [[Page 135 STAT. 14]]

                        (B) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at 1994
                    Institutions (as defined in section 532 of the Equity in
                    Educational Land-Grant Status Act of 1994 (7 U.S.C. 301
                    note; Public Law 103-382));
                        (C) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    Alaska Native serving institutions and Native Hawaiian
                    serving institutions eligible to receive grants under
                    subsections (a) and (b), respectively, of section 1419B
                    of the National Agricultural Research, Extension, and
                    Teaching Policy Act of 1977 (7 U.S.C. 3156);
                        (D) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    Hispanic-serving institutions eligible to receive grants
                    under section 1455 of the National Agricultural
                    Research, Extension, and Teaching Policy Act of 1977 (7
                    U.S.C. 3241); and
                        (E) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at the
                    insular area institutions of higher education located in
                    the territories of the United States, as referred to in
                    section 1489 of the National Agricultural Research,
                    Extension, and Teaching Policy Act of 1977 (7 U.S.C.
                    3361); and
                (5) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide financial
            assistance to socially disadvantaged farmers, ranchers, or
            forest landowners that are former farm loan borrowers that
            suffered related adverse actions or past discrimination or bias
            in Department of Agriculture programs, as determined by the
            Secretary.

        (c) Definitions.--In this section:
                (1) Nonindustrial private forest land.--The term
            ``nonindustrial private forest land'' has the meaning given the
            term in section 1201(a)(18) of the Food Security Act of 1985 (16
            U.S.C. 3801(a)(18)).
                (2) Socially disadvantaged farmer, rancher, or forest
            landowner.--The term ``socially disadvantaged farmer, rancher,
            or forest landowner'' means a farmer, rancher, or owner or
            operator of nonindustrial private forest land who is a member of
            a socially disadvantaged group.
                (3) Socially disadvantaged group.--The term ``socially
            disadvantaged group'' has the meaning given the term in section
            2501(a) of the Food, Agriculture, Conservation, and Trade Act of
            1990 (7 U.S.C. 2279(a)).
    SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES
                              AND ASSOCIATED EXPENSES.

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

    [[Page 135 STAT. 15]]

                              Subtitle B--Nutrition

    SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

        (a) Value of Benefits.--Section 702(a) of division N of the
    Consolidated Appropriations Act, 2021 (Public Law 116-260) <<NOTE: 7 USC
    2011 note.>>  is amended by striking ``June 30, 2021'' and inserting
    ``September 30, 2021''.

        (b) SNAP Administrative Expenses.--In addition to amounts otherwise
    available, there is hereby appropriated for fiscal year 2021, out of any
    amounts in the Treasury not otherwise appropriated, $1,150,000,000, to
    remain available until September 30, 2023, with amounts to be obligated
    for each of fiscal years 2021, 2022, and 2023, for the costs of State
    administrative expenses associated with carrying out this section and
    administering the supplemental nutrition assistance program established
    under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), of
    which--
                (1) $15,000,000 shall be for necessary expenses of the
            Secretary of Agriculture (in this section referred to as the
            ``Secretary'') for management and oversight of the program; and
                (2) $1,135,000,000 shall be for the Secretary to make grants
            to each State agency for each of fiscal years 2021 through 2023
            as follows:
                        (A) <<NOTE: Time period.>>  75 percent of the
                    amounts available shall be allocated to States based on
                    the share of each State of households that participate
                    in the supplemental nutrition assistance program as
                    reported to the Department of Agriculture for the most
                    recent 12-month period for which data are available,
                    adjusted by the Secretary (as of the date of the
                    enactment of this Act) for participation in disaster
                    programs under section 5(h) of the Food and Nutrition
                    Act of 2008 (7 U.S.C. 2014(h)); and
                        (B) 25 percent of the amounts available shall be
                    allocated to States based on the increase in the number
                    of households that participate in the supplemental
                    nutrition assistance program as reported to the
                    Department of Agriculture over the most recent 12-month
                    period for which data are available, adjusted by the
                    Secretary (as of the date of the enactment of this Act)
                    for participation in disaster programs under section
                    5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
                    2014(h)).
    SEC. 1102. <<NOTE: 7 USC 2016 note.>>  ADDITIONAL ASSISTANCE FOR
                              SNAP ONLINE PURCHASING AND TECHNOLOGY
                              IMPROVEMENTS.

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

    [[Page 135 STAT. 16]]

            section 7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C.
            2016(h)(14)); and
                (4) to provide technical assistance to educate retailers on
            the process and technical requirements for the online acceptance
            of the supplemental nutrition assistance program benefits, for
            mobile payments, and for electronic benefit transfer
            modernization initiatives.
    SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.

        Section 704 of division N of the Consolidated Appropriations Act,
    2021 (Public Law 116-260) <<NOTE: 134 Stat. 2095.>>  is amended--
                (1) by striking ``In addition'' and inserting the following:

        ``(a) COVID-19 Response Funding.--In addition''; and
                (2) by adding at the end the following--

        ``(b) Additional Funding.--In addition to any other funds made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $1,000,000,000 to remain
    available until September 30, 2027, for the Secretary of Agriculture to
    provide grants to the Commonwealth of Northern Mariana Islands, Puerto
    Rico, and American Samoa for nutrition assistance, of which $30,000,000
    shall be available to provide grants to the Commonwealth of Northern
    Mariana Islands for such assistance.''.
    SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $37,000,000, to remain available until September
    30, 2022, for activities authorized by section 4(a) of the Agriculture
    and Consumer Protection Act of 1973 (7 U.S.C. 612c note).
    SEC. 1105. <<NOTE: 42 USC 1786 note.>>  IMPROVEMENTS TO WIC
                              BENEFITS.

        (a) Definitions.--In this section:
                (1) Applicable period.--The term ``applicable period'' means
            a period--
                        (A) beginning after the date of enactment of this
                    Act, as selected by a State agency; and
                        (B) ending not later than the earlier of--
                              (i) 4 months after the date described in
                          subparagraph (A); or
                              (ii) September 30, 2021.
                (2) Cash-value voucher.--The term ``cash-value voucher'' has
            the meaning given the term in section 246.2 of title 7, Code of
            Federal Regulations (as in effect on the date of the enactment
            of this Act).
                (3) Program.--The term ``program'' means the special
            supplemental nutrition program for women, infants, and children
            established by section 17 of the Child Nutrition Act of 1966 (42
            U.S.C. 1786).
                (4) Qualified food package.--The term ``qualified food
            package'' means each of the following food packages (as defined
            in section 246.10(e) of title 7, Code of Federal Regulations (as
            in effect on the date of the enactment of this Act)):
                        (A) Food package III-Participants with qualifying
                    conditions.
                        (B) Food Package IV-Children 1 through 4 years.

    [[Page 135 STAT. 17]]

                        (C) Food Package V-Pregnant and partially (mostly)
                    breastfeeding women.
                        (D) Food Package VI-Postpartum women.
                        (E) Food Package VII-Fully breastfeeding.
                (5) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.
                (6) State agency.--The term ``State agency'' has the meaning
            given the term in section 17(b) of the Child Nutrition Act of
            1966 (42 U.S.C. 1786(b)).

        (b) Authority to Increase Amount of Cash-value Voucher.--During the
    public health emergency declared by the Secretary of Health and Human
    Services under section 319 of the Public Health Service Act (42 U.S.C.
    247d) on January 31, 2020, with respect to the Coronavirus Disease 2019
    (COVID-19), and in response to challenges relating to that public health
    emergency, the Secretary may, in carrying out the program, increase the
    amount of a cash-value voucher under a qualified food package to an
    amount that is less than or equal to $35.
        (c) Application of Increased Amount of Cash-value Voucher to State
    Agencies.--
                (1) Notification.--An increase to the amount of a cash-value
            voucher under subsection (b) shall apply to any State agency
            that notifies the Secretary of--
                        (A) the intent to use that increased amount, without
                    further application; and
                        (B) the applicable period selected by the State
                    agency during which that increased amount shall apply.
                (2) Use of increased amount.--A State agency that makes a
            notification to the Secretary under paragraph (1) shall use the
            increased amount described in that paragraph--
                        (A) during the applicable period described in that
                    notification; and
                        (B) only during a single applicable period.

        (d) Sunset.--The authority of the Secretary under subsection (b),
    and the authority of a State agency to increase the amount of a cash-
    value voucher under subsection (c), shall terminate on September 30,
    2021.
        (e) Funding.--In addition to amounts otherwise made available, there
    is appropriated to the Secretary, out of funds in the Treasury not
    otherwise appropriated, $490,000,000 to carry out this section, to
    remain available until September 30, 2022.
    SEC. 1106. WIC PROGRAM MODERNIZATION.

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

    [[Page 135 STAT. 18]]

    SEC. 1107. <<NOTE: 42 USC 1766 note.>>  MEALS AND SUPPLEMENTS
                              REIMBURSEMENTS FOR INDIVIDUALS WHO HAVE
                              NOT ATTAINED THE AGE OF 25.

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

        (b) Participation by Emergency Shelters.--Beginning on the date of
    enactment of this section, notwithstanding paragraph (5)(A) of section
    17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C.
    1766(t)), during the COVID-19 public health emergency declared under
    section 319 of the Public Health Service Act (42 U.S.C. 247d), the
    Secretary shall reimburse emergency shelters under such section 17(t)
    (42 U.S.C. 1766(t)) for meals and supplements served to individuals who,
    at the time of such service have not attained the age of 25.
        (c) Definitions.--In this section:
                (1) Emergency shelter.--The term ``emergency shelter'' has
            the meaning given the term under section 17(t)(1) of the Richard
            B. Russell National School Lunch Act (42 U.S.C. 1766(t)(1)).
                (2) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.
    SEC. 1108. PANDEMIC EBT PROGRAM.

        Section 1101 of the Families First Coronavirus Response Act (7
    U.S.C. 2011 note; Public Law 116-127) is amended--
                (1) in subsection (a)--
                        (A) by striking ``During fiscal years 2020 and
                    2021'' and inserting ``In any school year in which there
                    is a public health emergency designation''; and
                        (B) by inserting ``or in a covered summer period
                    following a school session'' after ``in session'';
                (2) in subsection (g), by striking ``During fiscal year
            2020, the'' and inserting ``The'';
                (3) in subsection (h)(1)--
                        (A) by inserting ``either'' after ``at least 1 child
                    enrolled in such a covered child care facility and'';
                    and
                        (B) by inserting ``or a Department of Agriculture
                    grant-funded nutrition assistance program in the
                    Commonwealth of the Northern Mariana Islands, Puerto
                    Rico, or American Samoa'' before ``shall be eligible to
                    receive assistance'';
                (4) by redesignating subsections (i) and (j) as subsections
            (j) and (k), respectively;
                (5) by inserting after subsection (h) the following:

        ``(i) <<NOTE: Plan. Time period.>>  Emergencies During Summer.--The
    Secretary of Agriculture may permit a State agency to extend a State
    agency plan approved under subsection (b) for not more than 90 days for
    the purpose of operating the plan during a covered summer period, during
    which time schools participating in the school lunch program

    [[Page 135 STAT. 19]]

    under the Richard B. Russell National School Lunch Act or the school
    breakfast program under section 4 of the Child Nutrition Act of 1966 (42
    U.S.C. 1773 ) and covered child care facilities shall be deemed closed
    for purposes of this section.'';
                (6) in subsection (j) (as so redesignated)--
                        (A) by redesignating paragraphs (2) through (6) as
                    paragraphs (3) through (7), respectively;
                        (B) by inserting after paragraph (1) the following:
                ``(2) <<NOTE: Definition.>>  Covered summer period.--The
            term `covered summer period' means a summer period that follows
            a school year during which there was a public health emergency
            designation.''; and
                        (C) in paragraph (5) (as so redesignated), by
                    striking ``or another coronavirus with pandemic
                    potential''; and
                (7) in subsection (k) (as so redesignated), by inserting
            ``Federal agencies,'' before ``State agencies''.

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

                          Subtitle A--Education Matters

                         PART 1--DEPARTMENT OF EDUCATION

    SEC. 2001. <<NOTE: 20 USC 3401 note.>>  ELEMENTARY AND SECONDARY
                              SCHOOL EMERGENCY RELIEF FUND.

        (a) In General.--In addition to amounts otherwise available through
    the Education Stabilization Fund, there is appropriated to the
    Department of Education for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $122,774,800,000, to remain
    available through September 30, 2023, to carry out this section.
        (b) Grants.--From funds provided under subsection (a), the Secretary
    shall--
                (1) use $800,000,000 for the purposes of identifying
            homeless children and youth and providing homeless children and
            youth with--
                        (A) wrap-around services in light of the challenges
                    of COVID-19; and
                        (B) assistance needed to enable homeless children
                    and youth to attend school and participate fully in
                    school activities; and
                (2) from the remaining amounts, make grants to each State
            educational agency in accordance with this section.

        (c) Allocations to States.--The amount of each grant under
    subsection (b) shall be allocated by the Secretary to each State in the
    same proportion as each State received under part A of title I of the
    Elementary and Secondary Education Act of 1965 in the most recent fiscal
    year.
        (d) Subgrants to Local Educational Agencies.--
                (1) In general.--Each State shall allocate not less than 90
            percent of the grant funds awarded to the State under this
            section as subgrants to local educational agencies (including
            charter schools that are local educational agencies) in the
            State in proportion to the amount of funds such local

    [[Page 135 STAT. 20]]

            educational agencies and charter schools that are local
            educational agencies received under part A of title I of the
            Elementary and Secondary Education Act of 1965 in the most
            recent fiscal year.
                (2) <<NOTE: Deadline.>>  Availability of funds.--Each State
            shall make allocations under paragraph (1) to local educational
            agencies in an expedited and timely manner and, to the extent
            practicable, not later than 60 days after the receipt of such
            funds.

        (e) Uses of Funds.--A local educational agency that receives funds
    under this section--
                (1) shall reserve not less than 20 percent of such funds to
            address learning loss through the implementation of evidence-
            based interventions, such as summer learning or summer
            enrichment, extended day, comprehensive afterschool programs, or
            extended school year programs, and ensure that such
            interventions respond to students' academic, social, and
            emotional needs and address the disproportionate impact of the
            coronavirus on the student subgroups described in section
            1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
            of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
            homelessness, and children and youth in foster care; and
                (2) shall use the remaining funds for any of the following:
                        (A) Any activity authorized by the Elementary and
                    Secondary Education Act of 1965.
                        (B) Any activity authorized by the Individuals with
                    Disabilities Education Act.
                        (C) Any activity authorized by the Adult Education
                    and Family Literacy Act.
                        (D) Any activity authorized by the Carl D. Perkins
                    Career and Technical Education Act of 2006.
                        (E) <<NOTE: Coordination.>>  Coordination of
                    preparedness and response efforts of local educational
                    agencies with State, local, Tribal, and territorial
                    public health departments, and other relevant agencies,
                    to improve coordinated responses among such entities to
                    prevent, prepare for, and respond to coronavirus.
                        (F) Activities to address the unique needs of low-
                    income children or students, children with disabilities,
                    English learners, racial and ethnic minorities, students
                    experiencing homelessness, and foster care youth,
                    including how outreach and service delivery will meet
                    the needs of each population.
                        (G) <<NOTE: Procedures.>>  Developing and
                    implementing procedures and systems to improve the
                    preparedness and response efforts of local educational
                    agencies.
                        (H) Training and professional development for staff
                    of the local educational agency on sanitation and
                    minimizing the spread of infectious diseases.
                        (I) Purchasing supplies to sanitize and clean the
                    facilities of a local educational agency, including
                    buildings operated by such agency.
                        (J) Planning for, coordinating, and implementing
                    activities during long-term closures, including
                    providing meals to eligible students, providing
                    technology for online learning to all students,
                    providing guidance for carrying out requirements under
                    the Individuals with Disabilities Education Act and
                    ensuring other educational services can

    [[Page 135 STAT. 21]]

                    continue to be provided consistent with all Federal,
                    State, and local requirements.
                        (K) Purchasing educational technology (including
                    hardware, software, and connectivity) for students who
                    are served by the local educational agency that aids in
                    regular and substantive educational interaction between
                    students and their classroom instructors, including low-
                    income students and children with disabilities, which
                    may include assistive technology or adaptive equipment.
                        (L) Providing mental health services and supports,
                    including through the implementation of evidence-based
                    full-service community schools.
                        (M) Planning and implementing activities related to
                    summer learning and supplemental afterschool programs,
                    including providing classroom instruction or online
                    learning during the summer months and addressing the
                    needs of low-income students, children with
                    disabilities, English learners, migrant students,
                    students experiencing homelessness, and children in
                    foster care.
                        (N) Addressing learning loss among students,
                    including low-income students, children with
                    disabilities, English learners, racial and ethnic
                    minorities, students experiencing homelessness, and
                    children and youth in foster care, of the local
                    educational agency, including by--
                              (i) administering and using high-quality
                          assessments that are valid and reliable, to
                          accurately assess students' academic progress and
                          assist educators in meeting students' academic
                          needs, including through differentiating
                          instruction;
                              (ii) implementing evidence-based activities to
                          meet the comprehensive needs of students;
                              (iii) providing information and assistance to
                          parents and families on how they can effectively
                          support students, including in a distance learning
                          environment; and
                              (iv) tracking student attendance and improving
                          student engagement in distance education.
                        (O) School facility repairs and improvements to
                    enable operation of schools to reduce risk of virus
                    transmission and exposure to environmental health
                    hazards, and to support student health needs.
                        (P) Inspection, testing, maintenance, repair,
                    replacement, and upgrade projects to improve the indoor
                    air quality in school facilities, including mechanical
                    and non-mechanical heating, ventilation, and air
                    conditioning systems, filtering, purification and other
                    air cleaning, fans, control systems, and window and door
                    repair and replacement.
                        (Q) <<NOTE: Strategies.>>  Developing strategies and
                    implementing public health protocols including, to the
                    greatest extent practicable, policies in line with
                    guidance from the Centers for Disease Control and
                    Prevention for the reopening and operation of school
                    facilities to effectively maintain the health and safety
                    of students, educators, and other staff.

    [[Page 135 STAT. 22]]

                        (R) Other activities that are necessary to maintain
                    the operation of and continuity of services in local
                    educational agencies and continuing to employ existing
                    staff of the local educational agency.

        (f) State Funding.--With funds not otherwise allocated under
    subsection (d), a State--
                (1) shall reserve not less than 5 percent of the total
            amount of grant funds awarded to the State under this section to
            carry out, directly or through grants or contracts, activities
            to address learning loss by supporting the implementation of
            evidence-based interventions, such as summer learning or summer
            enrichment, extended day, comprehensive afterschool programs, or
            extended school year programs, and ensure that such
            interventions respond to students' academic, social, and
            emotional needs and address the disproportionate impact of the
            coronavirus on the student subgroups described in section
            1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
            of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
            homelessness, and children and youth in foster care, including
            by providing additional support to local educational agencies to
            fully address such impacts;
                (2) shall reserve not less than 1 percent of the total
            amount of grant funds awarded to the State under this section to
            carry out, directly or through grants or contracts, the
            implementation of evidence-based summer enrichment programs, and
            ensure such programs respond to students' academic, social, and
            emotional needs and address the disproportionate impact of the
            coronavirus on the student populations described in section
            1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
            of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
            homelessness, and children and youth in foster care;
                (3) shall reserve not less than 1 percent of the total
            amount of grant funds awarded to the State under this section to
            carry out, directly or through grants or contracts, the
            implementation of evidence-based comprehensive afterschool
            programs, and ensure such programs respond to students'
            academic, social, and emotional needs and address the
            disproportionate impact of the coronavirus on the student
            populations described in section 1111(b)(2)(B)(xi) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            6311(b)(2)(B)(xi)), students experiencing homelessness, and
            children and youth in foster care; and
                (4) may reserve not more than one-half of 1 percent of the
            total amount of grant funds awarded to the State under this
            section for administrative costs and the remainder for emergency
            needs as determined by the State educational agency to address
            issues responding to coronavirus, which may be addressed through
            the use of grants or contracts.

        (g) <<NOTE: Deadline.>>  Reallocation.--A State shall return to the
    Secretary any funds received under this section that the State does not
    award within 1 year of receiving such funds and the Secretary shall
    reallocate such funds to the remaining States in accordance with
    subsection (c).

        (h) Definitions.--In this section--
                (1) the terms ``child'', ``children with disabilities'',
            ``distance education'', ``elementary school'', ``English
            learner'', ``evidence-

    [[Page 135 STAT. 23]]

            based'', ``secondary school'', ``local educational agency'',
            ``parent'', ``Secretary'', ``State educational agency'', and
            ``technology'' have the meanings given those terms in section
            8101 of the Elementary and Secondary Education Act of 1965 (20
            U.S.C. 7801);
                (2) the term ``full-service community school'' has the
            meaning given that term in section 4622(2) of the Elementary and
            Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
                (3) the term ``State'' means each of the 50 States, the
            District of Columbia, and the Commonwealth of Puerto Rico.

        (i) Safe Return to In-person Instruction.--
                (1) <<NOTE: Plan. Public information. Web
            posting. Deadline.>>  In general.--A local educational agency
            receiving funds under this section shall develop and make
            publicly available on the local educational agency's website,
            not later than 30 days after receiving the allocation of funds
            described in paragraph (d)(1), a plan for the safe return to in-
            person instruction and continuity of services.
                (2) Comment period.--Before making the plan described in
            paragraph (1) publicly available, the local educational agency
            shall seek public comment on the plan and take such comments
            into account in the development of the plan.
                (3) Previous plans.--If a local educational agency has
            developed a plan for the safe return to in-person instruction
            before the date of enactment of this Act that meets the
            requirements described in paragraphs (1) and (2), such plan
            shall be deemed to satisfy the requirements under this
            subsection.
    SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.

        (a) In General.--In addition to amounts otherwise available through
    the Emergency Assistance to Non-Public Schools Program, there is
    appropriated to the Department of Education for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $2,750,000,000, to
    remain available through September 30, 2023, for making allocations to
    Governors under the Emergency Assistance to Non-Public Schools Program
    to provide services or assistance to non-public schools that enroll a
    significant percentage of low-income students and are most impacted by
    the qualifying emergency.
        (b) Limitations.--Funds provided under subsection (a) shall not be
    used to provide reimbursements to any non-public school.
    SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $39,584,570,000, to remain
    available through September 30, 2023, for making allocations to
    institutions of higher education in accordance with the same terms and
    conditions of section 314 of the Coronavirus Response and Relief
    Supplemental Appropriations Act, 2021 (division M of Public Law 116-
    260), except that--
                (1) <<NOTE: Applicability.>>  subsection (a)(1) of such
            section 314 shall be applied by substituting ``91 percent'' for
            ``89 percent'';
                (2) <<NOTE: Applicability.>>  subsection (a)(2) of such
            section 314 shall be applied--
                        (A) in the matter preceding subparagraph (A), by
                    substituting ``under the heading `Higher Education' in
                    the Department of Education Appropriations Act, 2020''
                    for ``in the Further Consolidated Appropriations Act,
                    2020 (Public Law 116-94)''; and

    [[Page 135 STAT. 24]]

                        (B) in subparagraph (B), by substituting ``under the
                    heading `Higher Education' in the Department of
                    Education Appropriations Act, 2020'' for ``in the
                    Further Consolidated Appropriations Act, 2020 (Public
                    Law 116-94)'';
                (3) an institution that receives an allocation apportioned
            in accordance with clause (iii) of subsection (a)(2)(A) of such
            section 314 that has a total endowment size of less than
            $1,000,000 (including an institution that does not have an
            endowment) shall be treated by the Secretary as having a total
            endowment size of $1,000,000 for the purposes of such clause
            (iii);
                (4) <<NOTE: Applicability.>>  subsection (a)(4) of such
            section 314 shall be applied by substituting ``1 percent'' for
            ``3 percent'';
                (5) except as provided in paragraphs (7) and (9) of
            subsection (d) of such section 314, an institution shall use a
            portion of funds received under this section to--
                        (A) implement evidence-based practices to monitor
                    and suppress coronavirus in accordance with public
                    health guidelines; and
                        (B) conduct direct outreach to financial aid
                    applicants about the opportunity to receive a financial
                    aid adjustment due to the recent unemployment of a
                    family member or independent student, or other
                    circumstances, described in section 479A of the Higher
                    Education Act of 1965 (20 U.S.C. 1087tt);
                (6) the following shall not apply to funds provided or
            received in accordance with this section--
                        (A) subsection (b) of such section 314;
                        (B) paragraph (2) of subsection (c) of such section
                    314;
                        (C) paragraphs (1), (2), (4), (5), (6), and (8) of
                    subsection (d) of such section 314;
                        (D) subsections (e) and (f) of such section 314; and
                        (E) section 316 of the Coronavirus Response and
                    Relief Supplemental Appropriations Act, 2021 (division M
                    of Public Law 116-260); and
                (7) an institution that receives an allocation under this
            section apportioned in accordance with subparagraphs (A) through
            (D) of subsection (a)(1) of such section 314 shall use not less
            than 50 percent of such allocation to provide emergency
            financial aid grants to students in accordance with subsection
            (c)(3) of such section 314.
    SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.

        (a) State Maintenance of Effort.--
                (1) In general.--As a condition of receiving funds under
            section 2001, a State shall maintain support for elementary and
            secondary education, and for higher education (which shall
            include State funding to institutions of higher education and
            State need-based financial aid, and shall not include support
            for capital projects or for research and development or tuition
            and fees paid by students), in each of fiscal years 2022 and
            2023 at least at the proportional levels of such State's support
            for elementary and secondary education and for higher education
            relative to such State's overall spending, averaged over fiscal
            years 2017, 2018, and 2019.
                (2) Waiver.--For the purpose of relieving fiscal burdens
            incurred by States in preventing, preparing for, and responding

    [[Page 135 STAT. 25]]

            to the coronavirus, the Secretary of Education may waive any
            maintenance of effort requirements associated with the Education
            Stabilization Fund.

        (b) State Maintenance of Equity.--
                (1) High-need local educational agencies.--As a condition of
            receiving funds under section 2001, a State educational agency
            shall not, in fiscal year 2022 or 2023, reduce State funding (as
            calculated on a per-pupil basis) for any high-need local
            educational agency in the State by an amount that exceeds the
            overall per-pupil reduction in State funds, if any, across all
            local educational agencies in such State in such fiscal year.
                (2) Highest poverty local educational agencies.--
            Notwithstanding paragraph (1), as a condition of receiving funds
            under section 2001, a State educational agency shall not, in
            fiscal year 2022 or 2023, reduce State funding (as calculated on
            a per-pupil basis) for any highest poverty local educational
            agency below the level of funding (as calculated on a per-pupil
            basis) provided to each such local educational agency in fiscal
            year 2019.

        (c) Local Educational Agency Maintenance of Equity for High-poverty
    Schools.--
                (1) In general.--As a condition of receiving funds under
            section 2001, a local educational agency shall not, in fiscal
            year 2022 or 2023--
                        (A) reduce per-pupil funding (from combined State
                    and local funding) for any high-poverty school served by
                    such local educational agency by an amount that
                    exceeds--
                              (i) the total reduction in local educational
                          agency funding (from combined State and local
                          funding) for all schools served by the local
                          educational agency in such fiscal year (if any);
                          divided by
                              (ii) the number of children enrolled in all
                          schools served by the local educational agency in
                          such fiscal year; or
                        (B) reduce per-pupil, full-time equivalent staff in
                    any high-poverty school by an amount that exceeds--
                              (i) the total reduction in full-time
                          equivalent staff in all schools served by such
                          local educational agency in such fiscal year (if
                          any); divided by
                              (ii) the number of children enrolled in all
                          schools served by the local educational agency in
                          such fiscal year.
                (2) Exception.--Paragraph (1) shall not apply to a local
            educational agency in fiscal year 2022 or 2023 that meets at
            least 1 of the following criteria in such fiscal year:
                        (A) Such local educational agency has a total
                    enrollment of less than 1,000 students.
                        (B) Such local educational agency operates a single
                    school.
                        (C) Such local educational agency serves all
                    students within each grade span with a single school.
                        (D) <<NOTE: Determination.>>  Such local educational
                    agency demonstrates an exceptional or uncontrollable
                    circumstance, such as unpredictable changes in student
                    enrollment or a precipitous decline in the financial
                    resources of such agency, as determined by the Secretary
                    of Education.

        (d) Definitions.--In this section:

    [[Page 135 STAT. 26]]

                (1) Elementary education; secondary education.--The terms
            ``elementary education'' and ``secondary education'' have the
            meaning given such terms under State law.
                (2) Highest poverty local educational agency.--The term
            ``highest poverty local educational agency'' means a local
            educational agency that is among the group of local educational
            agencies in the State that--
                        (A) in rank order, have the highest percentages of
                    economically disadvantaged students in the State, on the
                    basis of the most recent satisfactory data available
                    from the Department of Commerce (or, for local
                    educational agencies for which no such data are
                    available, such other data as the Secretary of Education
                    determines are satisfactory); and
                        (B) collectively serve not less than 20 percent of
                    the State's total enrollment of students served by all
                    local educational agencies in the State.
                (3) High-need local educational agency.--The term ``high-
            need local educational agency'' means a local educational agency
            that is among the group of local educational agencies in the
            State that--
                        (A) in rank order, have the highest percentages of
                    economically disadvantaged students in the State, on the
                    basis of the most recent satisfactory data available
                    from the Department of Commerce (or, for local
                    educational agencies for which no such data are
                    available, such other data as the Secretary of Education
                    determines are satisfactory); and
                        (B) collectively serve not less than 50 percent of
                    the State's total enrollment of students served by all
                    local educational agencies in the State.
                (4) High-poverty school.--
                        (A) In general.--The term ``high-poverty school''
                    means, with respect to a school served by a local
                    educational agency, a school that is in the highest
                    quartile of schools served by such local educational
                    agency based on the percentage of economically
                    disadvantaged students served, as determined by the
                    State in accordance with subparagraph (B).
                        (B) Determination.--In making the determination
                    under subparagraph (A), a State shall select a measure
                    of poverty established for the purposes of this
                    paragraph by the Secretary of Education and apply such
                    measure consistently to all schools in the State.
                (5) Overall per-pupil reduction in state funds.--The term
            ``overall per-pupil reduction in State funds'' means, with
            respect to a fiscal year--
                        (A) the amount of any reduction in the total amount
                    of State funds provided to all local educational
                    agencies in the State in such fiscal year compared to
                    the total amount of such funds provided to all local
                    educational agencies in the State in the previous fiscal
                    year; divided by
                        (B) the aggregate number of children enrolled in all
                    schools served by all local educational agencies in the
                    State in the fiscal year for which the determination is
                    being made.

    [[Page 135 STAT. 27]]

                (6) State.--The term ``State'' means each of the 50 States,
            the District of Columbia, and the Commonwealth of Puerto Rico.
    SEC. 2005. <<NOTE: Time period.>>  OUTLYING AREAS.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $850,000,000, to remain
    available through September 30, 2023, for the Secretary of Education to
    allocate awards to the outlying areas on the basis of their respective
    needs, as determined by the Secretary, to be allocated not more than 30
    calendar days after the date of enactment of this Act.
    SEC. 2006. GALLAUDET UNIVERSITY.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $19,250,000, to remain
    available through September 30, 2023, for the Kendall Demonstration
    Elementary School, the Model Secondary School for the Deaf, and
    Gallaudet University to prevent, prepare for, and respond to
    coronavirus, including to defray expenses associated with coronavirus
    (including lost revenue, reimbursement for expenses already incurred,
    technology costs associated with a transition to distance education,
    faculty and staff trainings, and payroll) and to provide financial aid
    grants to students, which may be used for any component of the student's
    cost of attendance.
    SEC. 2007. STUDENT AID ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $91,130,000, to remain
    available through September 30, 2023, for Student Aid Administration
    within the Department of Education to prevent, prepare for, and respond
    to coronavirus including direct outreach to students and borrowers about
    financial aid, economic impact payments, means-tested benefits,
    unemployment assistance, and tax benefits, for which the students and
    borrowers may be eligible.
    SEC. 2008. HOWARD UNIVERSITY.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $35,000,000, to remain
    available through September 30, 2023, for Howard University to prevent,
    prepare for, and respond to coronavirus, including to defray expenses
    associated with coronavirus (including lost revenue, reimbursement for
    expenses already incurred, technology costs associated with a transition
    to distance education, faculty and staff trainings, and payroll) and to
    provide financial aid grants to students, which may be used for any
    component of the student's cost of attendance.
    SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated,

    [[Page 135 STAT. 28]]

    $19,250,000, to remain available through September 30, 2023, for the
    National Technical Institute for the Deaf to prevent, prepare for, and
    respond to coronavirus, including to defray expenses associated with
    coronavirus (including lost revenue, reimbursement for expenses already
    incurred, technology costs associated with a transition to distance
    education, faculty and staff training, and payroll) and to provide
    financial aid grants to students, which may be used for any component of
    the student's cost of attendance.
    SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $100,000,000, to remain
    available through September 30, 2023, for the Institute of Education
    Sciences to carry out research related to addressing learning loss
    caused by the coronavirus among the student subgroups described in
    section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
    of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing
    homelessness and children and youth in foster care, and to disseminate
    such findings to State educational agencies and local educational
    agencies and other appropriate entities.
    SEC. 2011. PROGRAM ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $15,000,000, to remain
    available through September 30, 2024, for Program Administration within
    the Department of Education to prevent, prepare for, and respond to
    coronavirus, and for salaries and expenses necessary to implement this
    part.
    SEC. 2012. OFFICE OF INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated to
    the Department of Education for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $5,000,000, to remain available
    until expended, for the Office of Inspector General of the Department of
    Education, for salaries and expenses necessary for oversight,
    investigations, and audits of programs, grants, and projects funded
    under this part carried out by the Office of Inspector General.
    SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY
                              INSTITUTIONS OF HIGHER EDUCATION.

        (a) In General.--Section 487(a)(24) of the Higher Education Act of
    1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided
    under this title'' and inserting ``Federal funds that are disbursed or
    delivered to or on behalf of a student to be used to attend such
    institution (referred to in this paragraph and subsection (d) as
    `Federal education assistance funds')''.
        (b) Implementation of Non-federal Revenue Requirement.--Section
    487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is
    amended--
                (1) in the subsection heading, by striking ``Non-title IV''
            and inserting ``Non-Federal''; and
                (2) in paragraph (1)(C), by striking ``funds for a program
            under this title'' and inserting ``Federal education assistance
            funds''.

    [[Page 135 STAT. 29]]

        (c) <<NOTE: 20 USC 1094 note.>>  Effective Date.--The amendments
    made under this section shall--
                (1) be subject to the master calendar requirements under
            section 482 of the Higher Education Act of 1965 (20 U.S.C. 1089)
            and the public involvement and negotiated rulemaking
            requirements under section 492 of the Higher Education Act of
            1965 (20 U.S.C. 1098a), except that such negotiated rulemaking
            shall commence not earlier than October 1, 2021; and
                (2) <<NOTE: Applicability.>>  apply to institutional fiscal
            years beginning on or after January 1, 2023.
    SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION
                              ACT.

        (a) Amounts for IDEA.--There is appropriated to the Secretary of
    Education for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
                (1) $2,580,000,000 for grants to States under part B of the
            Individuals with Disabilities Education Act;
                (2) $200,000,000 for preschool grants under section 619 of
            the Individuals with Disabilities Education Act; and
                (3) $250,000,000 for programs for infants and toddlers with
            disabilities under part C of the Individuals with Disabilities
            Education Act.

        (b) General Provisions.--Any amount appropriated under subsection
    (a) is in addition to other amounts appropriated or made available for
    the applicable purpose.

                              PART 2--MISCELLANEOUS

    SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $135,000,000, to remain available until expended, under
    the National Foundation on the Arts and the Humanities Act of 1965, as
    follows:
                (1) Forty percent shall be for grants, and relevant
            administrative expenses, to State arts agencies and regional
            arts organizations that support organizations' programming and
            general operating expenses to cover up to 100 percent of the
            costs of the programs which the grants support, to prevent,
            prepare for, respond to, and recover from the coronavirus.
                (2) Sixty percent shall be for direct grants, and relevant
            administrative expenses, that support organizations' programming
            and general operating expenses to cover up to 100 percent of the
            costs of the programs which the grants support, to prevent,
            prepare for, respond to, and recover from the coronavirus.
    SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.

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

    [[Page 135 STAT. 30]]

            which the grants support, to prevent, prepare for, respond to,
            and recover from the coronavirus.
                (2) Sixty percent shall be for direct grants, and relevant
            administrative expenses, that support humanities organizations'
            programming and general operating expenses to cover up to 100
            percent of the costs of the programs which the grants support,
            to prevent, prepare for, respond to, and recover from the
            coronavirus.
    SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.

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

                            Subtitle B--Labor Matters

    SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION
                              ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise made available,
    out of any funds in the Treasury not otherwise appropriated, there are
    appropriated to the Secretary of Labor for fiscal year 2021,
    $200,000,000, to remain available until September 30, 2023, for the Wage
    and Hour Division, the Office of Workers' Compensation Programs, the
    Office of the Solicitor, the Mine Safety and Health Administration, and
    the Occupational Safety and Health Administration to carry out COVID-19
    related worker protection activities, and for the Office of Inspector
    General for oversight of the Secretary's activities to prevent, prepare
    for, and respond to COVID-19.
        (b) Allocation of Amounts.--Amounts appropriated under subsection
    (a) shall be allocated as follows:
                (1) Not less than $100,000,000 shall be for the Occupational
            Safety and Health Administration, of which $10,000,000 shall be
            for Susan Harwood training grants and not less than $5,000,000
            shall be for enforcement activities related to COVID-19 at high
            risk workplaces including health care, meat and poultry
            processing facilities, agricultural workplaces and correctional
            facilities.
                (2) $12,500,000 shall be for the Office of Inspector
            General.

    [[Page 135 STAT. 31]]

                Subtitle C--Human Services and Community Supports

    SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.

        (a) Child Care and Development Block Grant Funding.--In
    addition <<NOTE: Time period.>>  to amounts otherwise available, there
    is appropriated for fiscal year 2021, out of any amounts in the Treasury
    not otherwise appropriated, $14,990,000,000, to remain available through
    September 30, 2021, to carry out the program authorized under section
    658C of the Child Care and Development Block Grant Act of 1990 (42
    U.S.C. 9858a) without regard to requirements in sections 658E(c)(3)(E)
    or 658G of such Act (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to
    States, territories, Indian Tribes, and Tribal organizations from funds
    made available under this subsection shall be obligated in fiscal year
    2021 or the succeeding 2 fiscal years. States, territories, Indian
    Tribes, and Tribal organizations are authorized to use such funds to
    provide child care assistance to health care sector employees, emergency
    responders, sanitation workers, and other workers deemed essential
    during the response to coronavirus by public officials, without regard
    to the income eligibility requirements of section 658P(4) of the Child
    Care and Development Block Grant Act (42 U.S.C. 9858n(4)).

        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2021, out of any
    amounts in the Treasury not otherwise appropriated, $35,000,000, to
    remain available through September 30, 2025, for the costs of providing
    technical assistance and conducting research and for the administrative
    costs to carry out this section and section 2202 of this subtitle.
        (c) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other Federal,
    State, and local public funds expended to provide child care services
    for eligible individuals.
    SEC. 2202. <<NOTE: 42 USC 9858 note.>>  CHILD CARE STABILIZATION.

        (a) Definitions.--In this section:
                (1) COVID-19 public health emergency.--The term ``COVID-19
            public health emergency'' means the public health emergency
            declared by the Secretary of Health and Human Services under
            section 319 of the Public Health Service Act (42 U.S.C. 247d) on
            January 31, 2020, with respect to COVID-19, including any
            renewal of the declaration.
                (2) Eligible child care provider.--The term ``eligible child
            care provider'' means--
                        (A) an eligible child care provider as defined in
                    section 658P of the Child Care and Development Block
                    Grant Act of 1990 (42 U.S.C. 9858n); or
                        (B) a child care provider that is licensed,
                    regulated, or registered in the State, territory, or
                    Indian Tribe on the date of enactment of this Act and
                    meets applicable State and local health and safety
                    requirements.

        (b) Child Care Stabilization Funding.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated, $23,975,000,000,
    to remain available through September

    [[Page 135 STAT. 32]]

    30, 2021, for grants under this section in accordance with the Child
    Care and Development Block Grant Act of 1990.
        (c) Grants.--From the amounts appropriated to carry out this section
    and under the authority of section 658O of the Child Care and
    Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section,
    the Secretary shall award to each lead agency a child care stabilization
    grant, without regard to the requirements in subparagraphs (C) and (E)
    of section 658E(c)(3), and in section 658G, of the Child Care and
    Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3), 9858e). Such
    grant shall be allotted in accordance with section 658O of the Child
    Care and Development Block Grant Act of 1990 (42 U.S.C. 9858m).
        (d) State Reservations and Subgrants.--
                (1) Reservation.--A lead agency for a State that receives a
            child care stabilization grant pursuant to subsection (c) shall
            reserve not more than 10 percent of such grant funds to
            administer subgrants, provide technical assistance and support
            for applying for and accessing the subgrant opportunity,
            publicize the availability of the subgrants, carry out
            activities to increase the supply of child care, and provide
            technical assistance to help child care providers implement
            policies as described in paragraph (2)(D)(i).
                (2) Subgrants to qualified child care providers.--
                        (A) In general.--The lead agency shall use the
                    remainder of the grant funds awarded pursuant to
                    subsection (c) to make subgrants to qualified child care
                    providers described in subparagraph (B), regardless of
                    such a provider's previous receipt of other Federal
                    assistance, to support the stability of the child care
                    sector during and after the COVID-19 public health
                    emergency.
                        (B) Qualified child care provider.--To be qualified
                    to receive a subgrant under this paragraph, a provider
                    shall be an eligible child care provider that on the
                    date of submission of an application for the subgrant,
                    was either--
                              (i) open and available to provide child care
                          services; or
                              (ii) closed due to public health, financial
                          hardship, or other reasons relating to the COVID-
                          19 public health emergency.
                        (C) Subgrant amount.--The amount of such a subgrant
                    to a qualified child care provider shall be based on the
                    provider's stated current operating expenses, including
                    costs associated with providing or preparing to provide
                    child care services during the COVID-19 public health
                    emergency, and to the extent practicable, cover
                    sufficient operating expenses to ensure continuous
                    operations for the intended period of the subgrant.
                        (D) Application.--The lead agency shall--
                              (i) <<NOTE: Web posting.>>  make available on
                          the lead agency's website an application for
                          qualified child care providers that includes
                          certifications that, for the duration of the
                          subgrant--
                                        (I) the provider applying will, when
                                    open and available to provide child care
                                    services, implement policies in line
                                    with guidance from the corresponding
                                    State, Tribal, and local authorities,
                                    and

    [[Page 135 STAT. 33]]

                                    in accordance with State, Tribal, and
                                    local orders, and, to the greatest
                                    extent possible, implement policies in
                                    line with guidance from the Centers for
                                    Disease Control and Prevention;
                                        (II) for each employee, the provider
                                    will pay not less than the full
                                    compensation, including any benefits,
                                    that was provided to the employee as of
                                    the date of submission of the
                                    application for the subgrant (referred
                                    to in this subclause as ``full
                                    compensation''), and will not take any
                                    action that reduces the weekly amount of
                                    the employee's compensation below the
                                    weekly amount of full compensation, or
                                    that reduces the employee's rate of
                                    compensation below the rate of full
                                    compensation, including the involuntary
                                    furloughing of any employee employed on
                                    the date of submission of the
                                    application for the subgrant; and
                                        (III) the provider will provide
                                    relief from copayments and tuition
                                    payments for the families enrolled in
                                    the provider's program, to the extent
                                    possible, and prioritize such relief for
                                    families struggling to make either type
                                    of payment; and
                              (ii) accept and process applications submitted
                          under this subparagraph on a rolling basis, and
                          provide subgrant funds in advance of provider
                          expenditures, except as provided in subsection
                          (e)(2).
                        (E) <<NOTE: Notification. Deadline.>>  Obligation.--
                    The lead agency shall notify the Secretary if it is
                    unable to obligate at least 50 percent of the funds
                    received pursuant to subsection (c) that are available
                    for subgrants described in this paragraph within 9
                    months of the date of enactment of this Act.

        (e) Uses of Funds.--
                (1) In general.--A qualified child care provider that
            receives funds through such a subgrant shall use the funds for
            at least one of the following:
                        (A) Personnel costs, including payroll and salaries
                    or similar compensation for an employee (including any
                    sole proprietor or independent contractor), employee
                    benefits, premium pay, or costs for employee recruitment
                    and retention.
                        (B) Rent (including rent under a lease agreement) or
                    payment on any mortgage obligation, utilities, facility
                    maintenance or improvements, or insurance.
                        (C) Personal protective equipment, cleaning and
                    sanitization supplies and services, or training and
                    professional development related to health and safety
                    practices.
                        (D) Purchases of or updates to equipment and
                    supplies to respond to the COVID-19 public health
                    emergency.
                        (E) Goods and services necessary to maintain or
                    resume child care services.
                        (F) Mental health supports for children and
                    employees.
                (2) Reimbursement.--The qualified child care provider may
            use the subgrant funds to reimburse the provider for sums
            obligated or expended before the date of enactment of this Act
            for the cost of a good or service described in paragraph (1) to
            respond to the COVID-19 public health emergency.

    [[Page 135 STAT. 34]]

        (f) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other Federal,
    State, and local public funds expended to provide child care services
    for eligible individuals.
    SEC. 2203. HEAD START.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $1,000,000,000, to remain available through September 30,
    2022, to carry out the Head Start Act, including for Federal
    administrative expenses. After reserving funds for Federal
    administrative expenses, the Secretary shall allocate all remaining
    amounts to Head Start agencies for one-time grants, and shall allocate
    to each Head Start agency an amount that bears the same ratio to the
    portion available for allocations as the number of enrolled children
    served by the Head Start agency bears to the number of enrolled children
    served by all Head Start agencies.
    SEC. 2204. PROGRAMS FOR SURVIVORS.

        (a) In General.--Section 303 of the Family Violence Prevention and
    Services Act (42 U.S.C. 10403) is amended by adding at the end the
    following:
        ``(d) Additional Funding.--For the purposes of carrying out this
    title, in addition to amounts otherwise made available for such
    purposes, there are appropriated, out of any amounts in the Treasury not
    otherwise appropriated, for fiscal year 2021, to remain available until
    expended except as otherwise provided in this subsection, each of the
    following:
                ``(1) $180,000,000 to carry out sections 301 through 312, to
            be allocated in the manner described in subsection (a)(2),
            except that--
                        ``(A) a reference in subsection (a)(2) to an amount
                    appropriated under subsection (a)(1) shall be considered
                    to be a reference to an amount appropriated under this
                    paragraph;
                        ``(B) the matching requirement in section 306(c)(4)
                    and condition in section 308(d)(3) shall not apply; and
                        ``(C) each reference in section 305(e) to `the end
                    of the following fiscal year' shall be considered to be
                    a reference to `the end of fiscal year 2025'; and
                        ``(D) funds made available to a State in a grant
                    under section 306(a) and obligated in a timely manner
                    shall be available for expenditure, by the State or a
                    recipient of funds from the grant, through the end of
                    fiscal year 2025;
                ``(2) $18,000,000 to carry out section 309.
                ``(3) $2,000,000 to carry out section 313, of which
            $1,000,000 shall be allocated to support Indian communities.''.

        (b) <<NOTE: 42 USC 10401 note.>>  COVID-19 Public Health Emergency
    Defined.--In this section, the term ``COVID-19 public health emergency''
    means the public health emergency declared by the Secretary of Health
    and Human Services under section 319 of the Public Health Service Act
    (42 U.S.C. 247d) on January 31, 2020, with respect to COVID-19,
    including any renewal of the declaration.

        (c) Grants to Support Culturally Specific Populations.--
                (1) In general.--In addition to amounts otherwise made
            available, there is appropriated, out of any amounts in the
            Treasury not otherwise appropriated, to the Secretary of Health

    [[Page 135 STAT. 35]]

            and Human Services (in this section referred to as the
            ``Secretary''), $49,500,000 for fiscal year 2021, to be
            available until expended, to carry out this subsection
            (excluding Federal administrative costs, for which funds are
            appropriated under subsection (e)).
                (2) Use of funds.--From amounts appropriated under paragraph
            (1), the Secretary acting through the Director of the Family
            Violence Prevention and Services Program, shall--
                        (A) support culturally specific community-based
                    organizations to provide culturally specific activities
                    for survivors of sexual assault and domestic violence,
                    to address emergent needs resulting from the COVID-19
                    public health emergency and other public health
                    concerns; and
                        (B) support culturally specific community-based
                    organizations that provide culturally specific
                    activities to promote strategic partnership development
                    and collaboration in responding to the impact of COVID-
                    19 and other public health concerns on survivors of
                    sexual assault and domestic violence.

        (d) Grants to Support Survivors of Sexual Assault.--
                (1) In general.--In addition to amounts otherwise made
            available, there is appropriated, out of any amounts in the
            Treasury not otherwise appropriated, to the Secretary,
            $198,000,000 for fiscal year 2021, to be available until
            expended, to carry out this subsection (excluding Federal
            administrative costs, for which funds are appropriated under
            subsection (e)).
                (2) Use of funds.--From amounts appropriated under paragraph
            (1), the Secretary acting through the Director of the Family
            Violence Prevention and Services Program, shall assist rape
            crisis centers in transitioning to virtual services and meeting
            the emergency needs of survivors.

        (e) Administrative Costs.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary, out of any amounts in
    the Treasury not otherwise appropriated, $2,500,000 for fiscal year
    2021, to remain available until expended, for the Federal administrative
    costs of carrying out subsections (c) and (d).
    SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.

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

    [[Page 135 STAT. 36]]

                (2) $100,000,000 for carrying out the State grant program
            authorized under section 106 of the Child Abuse Prevention and
            Treatment Act (42 U.S.C. 5106a), which shall be allocated
            without regard to section 112(a)(2) of such Act (42 U.S.C.
            5106h(a)(2)).
    SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
                              NATIONAL SERVICE TRUST.

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

    [[Page 135 STAT. 37]]

            the living allowances of volunteers, described in section 105(b)
            of the Domestic Volunteer Service Act of 1973 (42 U.S.C.
            4955(b)).
                (5) National senior service corps.--$30,000,000 shall be
            used for the purposes described in section 200 of the Domestic
            Volunteer Service Act of 1973 (42 U.S.C. 5000).
                (6) Administrative costs.--$73,000,000 shall be used for the
            Corporation for National and Community Service for
            administrative expenses to carry out programs and activities
            funded by subsection (a).
                (7) Office of inspector general.--$9,000,000 shall be used
            for the Office of Inspector General of the Corporation for
            National and Community Service for salaries and expenses
            necessary for oversight and audit of programs and activities
            funded by subsection (a).

        (c) National Service Trust.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $148,000,000, to remain
    available until expended, for administration of the National Service
    Trust, and for payment to the Trust for the provision of educational
    awards pursuant to section 145(a)(1)(A) of the National and Community
    Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

                            Subtitle D--Public Health

    SEC. 2301. <<NOTE: 42 USC 247d note.>>  FUNDING FOR COVID-19
                              VACCINE ACTIVITIES AT THE CENTERS FOR
                              DISEASE CONTROL AND PREVENTION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,500,000,000, to
    remain available until expended, to carry out activities to plan,
    prepare for, promote, distribute, administer, monitor, and track COVID-
    19 vaccines.
        (b) <<NOTE: Consultation.>>  Use of Funds.--The Secretary, acting
    through the Director of the Centers for Disease Control and Prevention,
    and in consultation with other agencies, as applicable, shall, in
    conducting activities referred to in subsection (a)--
                (1) conduct activities to enhance, expand, and improve
            nationwide COVID-19 vaccine distribution and administration,
            including activities related to distribution of ancillary
            medical products and supplies related to vaccines; and
                (2) provide technical assistance, guidance, and support to,
            and award grants or cooperative agreements to, State, local,
            Tribal, and territorial public health departments for
            enhancement of COVID-19 vaccine distribution and administration
            capabilities, including--
                        (A) the distribution and administration of vaccines
                    licensed under section 351 of the Public Health Service
                    Act (42 U.S.C. 262) or authorized under section 564 of
                    the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
                    360bbb-3) and ancillary medical products and supplies
                    related to vaccines;

    [[Page 135 STAT. 38]]

                        (B) the establishment and expansion, including
                    staffing support, of community vaccination centers,
                    particularly in underserved areas;
                        (C) the deployment of mobile vaccination units,
                    particularly in underserved areas;
                        (D) information technology, standards-based data,
                    and reporting enhancements, including improvements
                    necessary to support standards-based sharing of data
                    related to vaccine distribution and vaccinations and
                    systems that enhance vaccine safety, effectiveness, and
                    uptake, particularly among underserved populations;
                        (E) facilities enhancements;
                        (F) communication with the public regarding when,
                    where, and how to receive COVID-19 vaccines; and
                        (G) transportation of individuals to facilitate
                    vaccinations, including at community vaccination centers
                    and mobile vaccination units, particularly for
                    underserved populations.

        (c) Supplemental Funding for State Vaccination Grants.--
                (1) Definitions.--In this subsection:
                        (A) Base formula.--The term ``base formula'' means
                    the allocation formula that applied to the Public Health
                    Emergency Preparedness cooperative agreement in fiscal
                    year 2020.
                        (B) Alternative allocation.--The term ``alternative
                    allocation'' means an allocation to each State,
                    territory, or locality calculated using the percentage
                    derived from the allocation received by such State,
                    territory, or locality of the aggregate amount of fiscal
                    year 2020 Public Health Emergency Preparedness
                    cooperative agreement awards under section 319C-1 of the
                    Public Health Service Act (42 U.S.C. 247d-3a).
                (2) Supplemental funding.--
                        (A) <<NOTE: Deadline.>>  In general.--Not later than
                    21 days after the date of enactment of this Act, the
                    Secretary shall, out of amounts described in subsection
                    (a), provide supplemental funding to any State,
                    locality, or territory that received less of the amounts
                    that were appropriated under title III of division M of
                    Public Law 116-260 for vaccination grants to be issued
                    by the Centers for Disease Control and Prevention than
                    such State, locality, or territory would have received
                    had such amounts been allocated using the alternative
                    allocation.
                        (B) Amount.--The amount of supplemental funding
                    provided under this subsection shall be equal to the
                    difference between--
                              (i) the amount the State, locality, or
                          territory received, or would receive, under the
                          base formula; and
                              (ii) the amount the State, locality, or
                          territory would receive under the alternative
                          allocation.
    SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $1,000,000,000, to remain available until
    expended, to carry out activities, acting

    [[Page 135 STAT. 39]]

    through the Director of the Centers for Disease Control and Prevention--
                (1) to strengthen vaccine confidence in the United States,
            including its territories and possessions;
                (2) to provide further information and education with
            respect to vaccines licensed under section 351 of the Public
            Health Service Act (42 U.S.C. 262) or authorized under section
            564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
            360bbb-3); and
                (3) to improve rates of vaccination throughout the United
            States, including its territories and possessions, including
            through activities described in section 313 of the Public Health
            Service Act, as amended by section 311 of division BB of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260).
    SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
                              THERAPEUTICS, AND MEDICAL SUPPLIES.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $6,050,000,000, to remain available until
    expended, for necessary expenses with respect to research, development,
    manufacturing, production, and the purchase of vaccines, therapeutics,
    and ancillary medical products and supplies to prevent, prepare, or
    respond to--
                (1) SARS-CoV-2 or any viral variant mutating therefrom with
            pandemic potential; and
                (2) COVID-19 or any disease with potential for creating a
            pandemic.
    SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE
                              ACTIVITIES AT THE FOOD AND DRUG
                              ADMINISTRATION.

         In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, to be used for the evaluation of the continued performance,
    safety, and effectiveness, including with respect to emerging COVID-19
    variants, of vaccines, therapeutics, and diagnostics approved, cleared,
    licensed, or authorized for use for the treatment, prevention, or
    diagnosis of COVID-19; facilitation of advanced continuous manufacturing
    activities related to production of vaccines and related materials;
    facilitation and conduct of inspections related to the manufacturing of
    vaccines, therapeutics, and devices delayed or cancelled for reasons
    related to COVID-19; review of devices authorized for use for the
    treatment, prevention, or diagnosis of COVID-19; and oversight of the
    supply chain and mitigation of shortages of vaccines, therapeutics, and
    devices approved, cleared, licensed, or authorized for use for the
    treatment, prevention, or diagnosis of COVID-19 by the Food and Drug
    Administration.
    SEC. 2305. REDUCED COST-SHARING.

        (a) In General.--Section 1402 of the Patient Protection and
    Affordable Care Act is amended by redesignating subsection (f) as
    subsection (g) and by inserting after subsection (e) the following new
    subsection:
        ``(f) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--For purposes of this section,

    [[Page 135 STAT. 40]]

    in the case of an individual who has received, or has been approved to
    receive, unemployment compensation for any week beginning during 2021,
    for the plan year in which such week begins--
                ``(1) such individual shall be treated as meeting the
            requirements of subsection (b)(2), and
                ``(2) for purposes of subsections (c) and (d), there shall
            not be taken into account any household income of the individual
            in excess of 133 percent of the poverty line for a family of the
            size involved.''.

        (b) <<NOTE: 42 USC 18071 note.>>  Effective Date.--The amendment
    made by this section shall apply to plan years beginning after December
    31, 2020.

                               Subtitle E--Testing

    SEC. 2401. <<NOTE: 42 USC 247d note.>>  FUNDING FOR COVID-19
                              TESTING, CONTACT TRACING, AND MITIGATION
                              ACTIVITIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $47,800,000,000,
    to remain available until expended, to carry out activities to detect,
    diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
    related strategies to mitigate the spread of COVID-19.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary shall--
                (1) implement a national, evidence-based strategy for
            testing, contact tracing, surveillance, and mitigation with
            respect to SARS-CoV-2 and COVID-19, including through activities
            authorized under section 319(a) of the Public Health Service
            Act;
                (2) provide technical assistance, guidance, and support, and
            award grants or cooperative agreements to State, local, and
            territorial public health departments for activities to detect,
            diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections
            and related strategies and activities to mitigate the spread of
            COVID-19;
                (3) support the development, manufacturing, procurement,
            distribution, and administration of tests to detect or diagnose
            SARS-CoV-2 and COVID-19, including through--
                        (A) support for the development, manufacture,
                    procurement, and distribution of supplies necessary for
                    administering tests, such as personal protective
                    equipment; and
                        (B) support for the acquisition, construction,
                    alteration, or renovation of non-federally owned
                    facilities for the production of diagnostics and
                    ancillary medical products and supplies where the
                    Secretary determines that such an investment is
                    necessary to ensure the production of sufficient amounts
                    of such supplies;
                (4) establish and expand Federal, State, local, and
            territorial testing and contact tracing capabilities,
            including--
                        (A) through investments in laboratory capacity, such
                    as--
                              (i) academic and research laboratories, or
                          other laboratories that could be used for
                          processing of COVID-19 testing;

    [[Page 135 STAT. 41]]

                              (ii) community-based testing sites and
                          community-based organizations; or
                              (iii) mobile health units, particularly in
                          medically underserved areas; and
                        (B) with respect to quarantine and isolation of
                    contacts;
                (5) enhance information technology, data modernization, and
            reporting, including improvements necessary to support sharing
            of data related to public health capabilities;
                (6) award grants to, or enter into cooperative agreements or
            contracts with, State, local, and territorial public health
            departments to establish, expand, and sustain a public health
            workforce; and
                (7) to cover administrative and program support costs
            necessary to conduct activities related to subparagraph (a).
    SEC. 2402. <<NOTE: 42 USC 289g-5 note.>>  FUNDING FOR SARS-COV-2
                              GENOMIC SEQUENCING AND SURVEILLANCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021 out of any money
    in the Treasury not otherwise appropriated, $1,750,000,000, to remain
    available until expended, to strengthen and expand activities and
    workforce related to genomic sequencing, analytics, and disease
    surveillance.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary, acting through the Director of the Centers for Disease
    Control and Prevention, shall--
                (1) conduct, expand, and improve activities to sequence
            genomes, identify mutations, and survey the circulation and
            transmission of viruses and other organisms, including strains
            of SARS-CoV-2;
                (2) award grants or cooperative agreements to State, local,
            Tribal, or territorial public health departments or public
            health laboratories--
                        (A) to increase their capacity to sequence genomes
                    of circulating strains of viruses and other organisms,
                    including SARS-CoV-2;
                        (B) to identify mutations in viruses and other
                    organisms, including SARS-CoV-2;
                        (C) to use genomic sequencing to identify outbreaks
                    and clusters of diseases or infections, including COVID-
                    19; and
                        (D) to develop effective disease response strategies
                    based on genomic sequencing and surveillance data;
                (3) enhance and expand the informatics capabilities of the
            public health workforce; and
                (4) <<NOTE: Grants.>>  award grants for the construction,
            alteration, or renovation of facilities to improve genomic
            sequencing and surveillance capabilities at the State and local
            level.
    SEC. 2403. FUNDING FOR GLOBAL HEALTH.

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

    [[Page 135 STAT. 42]]

    protection, global immunization, and global coordination on public
    health.
    SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.

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

                       Subtitle F--Public Health Workforce

    SEC. 2501. <<NOTE: 42 USC 295 note.>>  FUNDING FOR PUBLIC HEALTH
                              WORKFORCE.

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

    [[Page 135 STAT. 43]]

    SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.

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

                      Subtitle G--Public Health Investments

    SEC. 2601. <<NOTE: 42 USC 254b note.>>  FUNDING FOR COMMUNITY
                              HEALTH CENTERS AND COMMUNITY CARE.

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

        (c) <<NOTE: Time period.>>  Past Expenditures.--An awardee may use
    amounts awarded pursuant to subsection (a) to cover the costs of the
    awardee carrying out any of the activities described in subsection (b)
    during

    [[Page 135 STAT. 44]]

    the period beginning on the date of the declaration of a public health
    emergency by the Secretary under section 319 of the Public Health
    Service Act (42 U.S.C. 247d) on January 31, 2020, with respect to COVID-
    19 and ending on the date of such award.
    SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $800,000,000, to remain
    available until expended, for carrying out sections 338A, 338B, and 338I
    of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1) with
    respect to the health workforce.
        (b) State Loan Repayment Programs.--
                (1) In general.--Of the amount made available pursuant to
            subsection (a), $100,000,000 shall be made available for
            providing primary health services through grants to States under
            section 338I(a) of the Public Health Service Act (42 U.S.C.
            254q-1(a)).
                (2) Conditions.--With respect to grants described in
            paragraph (1) using funds made available under such paragraph:
                        (A) Section 338I(b) of the Public Health Service Act
                    (42 U.S.C. 254q-1(b)) shall not apply.
                        (B) Notwithstanding section 338I(d)(2) of the Public
                    Health Service Act (42 U.S.C. 254q-1(d)(2)), not more
                    than 10 percent of an award to a State from such
                    amounts, may be used by the State for costs of
                    administering the State loan repayment program.
    SEC. 2603. FUNDING FOR NURSE CORPS.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $200,000,000, to remain available until
    expended, for carrying out section 846 of the Public Health Service Act
    (42 U.S.C. 297n).
    SEC. 2604. <<NOTE: 42 USC 256h note.>>  FUNDING FOR TEACHING
                              HEALTH CENTERS THAT OPERATE GRADUATE
                              MEDICAL EDUCATION.

        (a) In General.--In addition to amounts otherwise available, and
    notwithstanding the capped amount referenced in sections 340H(b)(2) and
    340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and
    (d)(2)), there is appropriated to the Secretary for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $330,000,000, to remain available until September 30, 2023, for the
    program of payments to teaching health centers that operate graduate
    medical education under section 340H of the Public Health Service Act
    (42 U.S.C. 256h) and for teaching health center development grants
    authorized under section 749A of the Public Health Service Act (42
    U.S.C. 293l-1).
        (b) Use of Funds.--Amounts made available pursuant to subsection (a)
    shall be used for the following activities:
                (1) For making payments to establish new approved graduate
            medical residency training programs pursuant to section
            340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
            256h(a)(1)(C)).
                (2) To provide an increase to the per resident amount
            described in section 340H(a)(2) of the Public Health Service Act
            (42 U.S.C. 256h(a)(2)) of $10,000.

    [[Page 135 STAT. 45]]

                (3) For making payments under section 340H(a)(1)(A) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
            qualified teaching health centers for maintenance of filled
            positions at existing approved graduate medical residency
            training programs.
                (4) For making payments under section 340H(a)(1)(B) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
            expansion of existing approved graduate medical residency
            training programs.
                (5) For making awards under section 749A of the Public
            Health Service Act (42 U.S.C. 293l-1) to teaching health centers
            for the purpose of establishing new accredited or expanded
            primary care residency programs.
                (6) To cover administrative costs and activities necessary
            for qualified teaching health centers receiving payments under
            section 340H of the Public Health Service Act (42 U.S.C. 256h)
            to carry out activities under such section.
    SEC. 2605. FUNDING FOR FAMILY PLANNING.

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

              Subtitle H--Mental Health and Substance Use Disorder

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

        In addition to amounts otherwise available, there is appropriated to
    the Secretary of Health and Human Services (in this subtitle referred to
    as the ``Secretary'') for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $1,500,000,000, to remain available
    until expended, for carrying out subpart I of part B of title XIX of the
    Public Health Service Act (42 U.S.C. 300x et seq.), subpart III of part
    B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), and section
    505(c) of such Act (42 U.S.C. 290aa-4(c)) with respect to mental health.
    Notwithstanding section 1952 of the Public Health Service Act (42 U.S.C.
    300x-62), any amount awarded to a State out of amounts appropriated by
    this section shall be expended by the State by September 30, 2025.
    SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT
                              OF SUBSTANCE ABUSE.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $1,500,000,000, to remain available until
    expended, for carrying out subpart II of part B of title XIX of the
    Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of
    part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section
    505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance
    abuse, and section 515(d) of such Act (42 U.S.C. 290bb-
    21(d)). <<NOTE: Deadline.>>  Notwithstanding section 1952

    [[Page 135 STAT. 46]]

    of the Public Health Service Act (42 U.S.C. 300x-62), any amount awarded
    to a State out of amounts appropriated by this section shall be expended
    by the State by September 30, 2025.
    SEC. 2703. <<NOTE: 42 USC 294n note prec.>>  FUNDING FOR MENTAL
                              HEALTH AND SUBSTANCE USE DISORDER
                              TRAINING FOR HEALTH CARE PROFESSIONALS,
                              PARAPROFESSIONALS, AND PUBLIC SAFETY
                              OFFICERS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $80,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) <<NOTE: Grants. Contracts.>>  Use of Funding.--The Secretary,
    acting through the Administrator of the Health Resources and Services
    Administration, shall, taking into consideration the needs of rural and
    medically underserved communities, use amounts appropriated by
    subsection (a) to award grants or contracts to health professions
    schools, academic health centers, State or local governments, Indian
    Tribes and Tribal organizations, or other appropriate public or private
    nonprofit entities (or consortia of entities, including entities
    promoting multidisciplinary approaches), to plan, develop, operate, or
    participate in health professions and nursing training activities for
    health care students, residents, professionals, paraprofessionals,
    trainees, and public safety officers, and employers of such individuals,
    in evidence-informed strategies for reducing and addressing suicide,
    burnout, mental health conditions, and substance use disorders among
    health care professionals.
    SEC. 2704. <<NOTE: 42 USC 294n note prec.>>  FUNDING FOR EDUCATION
                              AND AWARENESS CAMPAIGN ENCOURAGING
                              HEALTHY WORK CONDITIONS AND USE OF
                              MENTAL HEALTH AND SUBSTANCE USE DISORDER
                              SERVICES BY HEALTH CARE PROFESSIONALS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) <<NOTE: Consultation.>>  Use of Funds.--The Secretary, acting
    through the Director of the Centers for Disease Control and Prevention
    and in consultation with the medical professional community, shall use
    amounts appropriated by subsection (a) to carry out a national evidence-
    based education and awareness campaign directed at health care
    professionals and first responders (such as emergency medical service
    providers), and employers of such professionals and first responders.
    Such awareness campaign shall--
                (1) encourage primary prevention of mental health conditions
            and substance use disorders and secondary and tertiary
            prevention by encouraging health care professionals to seek
            support and treatment for their own mental health and substance
            use concerns; and
                (2) help such professionals to identify risk factors in
            themselves and others and respond to such risks.
    SEC. 2705. <<NOTE: 42 USC 294n note prec.>>  FUNDING FOR GRANTS
                              FOR HEALTH CARE PROVIDERS TO PROMOTE
                              MENTAL HEALTH AMONG THEIR HEALTH
                              PROFESSIONAL WORKFORCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out

    [[Page 135 STAT. 47]]

    of any money in the Treasury not otherwise appropriated, $40,000,000, to
    remain available until expended, for the purpose described in subsection
    (b).
        (b) <<NOTE: Contracts.>>  Use of Funds.--The Secretary, acting
    through the Administrator of the Health Resources and Services
    Administration, shall, taking into consideration the needs of rural and
    medically underserved communities, use amounts appropriated by
    subsection (a) to award grants or contracts to entities providing health
    care, including health care providers associations and Federally
    qualified health centers, to establish, enhance, or expand evidence-
    informed programs or protocols to promote mental health among their
    providers, other personnel, and members.
    SEC. 2706. <<NOTE: 42 USC 290dd-3 note.>>  FUNDING FOR COMMUNITY-
                              BASED FUNDING FOR LOCAL SUBSTANCE USE
                              DISORDER SERVICES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
                (1) <<NOTE: Grants.>>  In general.--The Secretary, acting
            through the Assistant Secretary for Mental Health and Substance
            Use and in consultation with the Director of the Centers for
            Disease Control and Prevention, shall award grants to support
            States; local, Tribal, and territorial governments; Tribal
            organizations; nonprofit community-based organizations; and
            primary and behavioral health organizations to support
            community-based overdose prevention programs, syringe services
            programs, and other harm reduction services.
                (2) Use of grant funds.--Grant funds awarded under this
            section to eligible entities shall be used for preventing and
            controlling the spread of infectious diseases and the
            consequences of such diseases for individuals with substance use
            disorder, distributing opioid overdose reversal medication to
            individuals at risk of overdose, connecting individuals at risk
            for, or with, a substance use disorder to overdose education,
            counseling, and health education, and encouraging such
            individuals to take steps to reduce the negative personal and
            public health impacts of substance use or misuse.
    SEC. 2707. <<NOTE: 42 USC 290aa note.>>  FUNDING FOR COMMUNITY-
                              BASED FUNDING FOR LOCAL BEHAVIORAL
                              HEALTH NEEDS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
                (1) <<NOTE: Grants.>>  In general.--The Secretary, acting
            through the Assistant Secretary for Mental Health and Substance
            Use, shall award grants to State, local, Tribal, and territorial
            governments, Tribal organizations, nonprofit community-based
            entities, and primary care and behavioral health organizations
            to address increased community behavioral health needs worsened
            by the COVID-19 public health emergency.
                (2) Use of grant funds.--Grant funds awarded under this
            section to eligible entities shall be used for promoting

    [[Page 135 STAT. 48]]

            care coordination among local entities; training the mental and
            behavioral health workforce, relevant stakeholders, and
            community members; expanding evidence-based integrated models of
            care; addressing surge capacity for mental and behavioral health
            needs; providing mental and behavioral health services to
            individuals with mental health needs (including co-occurring
            substance use disorders) as delivered by behavioral and mental
            health professionals utilizing telehealth services; and
            supporting, enhancing, or expanding mental and behavioral health
            preventive and crisis intervention services.
    SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS
                              NETWORK.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $10,000,000, to remain available until expended,
    for carrying out section 582 of the Public Health Service Act (42 U.S.C.
    290hh-1) with respect to addressing the problem of high-risk or
    medically underserved persons who experience violence-related stress.
    SEC. 2709. FUNDING FOR PROJECT AWARE.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $30,000,000, to remain available until expended,
    for carrying out section 520A of the Public Health Service Act (42
    U.S.C. 290bb-32) with respect to advancing wellness and resiliency in
    education.
    SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $20,000,000, to remain available until expended,
    for carrying out sections 520E and 520E-2 of the Public Health Service
    Act (42 U.S.C. 290bb-36, 290bb-36b).
    SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND
                              TRAINING.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    expended, for carrying out section 756 of the Public Health Service Act
    (42 U.S.C. 294e-1).
    SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $80,000,000, to remain available until expended,
    for carrying out section 330M of the Public Health Service Act (42
    U.S.C. 254c-19).
    SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY
                              BEHAVIORAL HEALTH CLINICS.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary, acting through the Assistant Secretary for Mental Health
    and Substance Use, for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $420,000,000, to remain available
    until expended, for grants to

    [[Page 135 STAT. 49]]

    communities and community organizations that meet the criteria for
    Certified Community Behavioral Health Clinics pursuant to section 223(a)
    of the Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a note).

                       Subtitle I--Exchange Grant Program

    SEC. 2801. <<NOTE: 42 USC 18031 note.>>  ESTABLISHING A GRANT
                              PROGRAM FOR EXCHANGE MODERNIZATION.

        (a) In General.--Out of funds appropriated under subsection (b), the
    Secretary of Health and Human Services (in this subtitle referred to as
    the ``Secretary'') shall award grants to each American Health Benefits
    Exchange established under section 1311(b) of the Patient Protection and
    Affordable Care Act (42 U.S.C. 18031(b)) (other than an Exchange
    established by the Secretary under section 1321(c) of such Act (42
    U.S.C. 18041(c))) that submits to the Secretary an application at such
    time and in such manner, and containing such information, as specified
    by the Secretary, for purposes of enabling such Exchange to modernize or
    update any system, program, or technology utilized by such Exchange to
    ensure such Exchange is compliant with all applicable requirements.
        (b) Funding.--In addition to amounts otherwise available, there is
    appropriated, for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $20,000,000, to remain available until September
    30, 2022, for carrying out this section.

                Subtitle J--Continued Assistance to Rail Workers

    SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD
                              UNEMPLOYMENT INSURANCE ACT.

        (a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
                (1) in the first sentence--
                        (A) by striking ``March 14, 2021'' and inserting
                    ``September 6, 2021'';
                        (B) by striking ``or July 1, 2020'' and inserting
                    ``July 1, 2020, or July 1, 2021''; and
                (2) in the fourth sentence, by striking ``March 14, 2021''
            and inserting ``September 6, 2021''.

        (b) <<NOTE: 45 USC 352 note.>>  Clarification on Authority to Use
    Funds.--Funds appropriated under subparagraph (B) of section 2(a)(5) of
    the Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)) shall be
    available to cover the cost of recovery benefits provided under such
    section 2(a)(5) by reason of the amendments made by subsection (a) as
    well as to cover the cost of such benefits provided under such section
    2(a)(5) as in effect on the day before the date of enactment of this
    Act.
    SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
                              UNEMPLOYMENT INSURANCE ACT.

        (a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
                (1) in clause (i)--

    [[Page 135 STAT. 50]]

                        (A) in subclause (I), by striking ``185 days'' and
                    inserting ``330 days'';
                        (B) in subclause (II),
                              (i) by striking ``19 consecutive 14-day
                          periods'' and inserting ``33 consecutive 14-day
                          periods''; and
                              (ii) by striking ``6 consecutive 14-day
                          periods'' and inserting ``20 consecutive 14-day
                          periods'';
                (2) in clause (ii)--
                        (A) by striking ``120 days of unemployment'' and
                    inserting ``265 days of unemployment'';
                        (B) by striking ``12 consecutive 14-day periods''
                    and inserting ``27 consecutive 14-day periods''; and
                        (C) by striking ``6 consecutive 14-day periods'' and
                    inserting ``20 consecutive 14-day periods'';
                (3) in clause (iii)--
                        (A) by striking ``June 30, 2021'' and inserting
                    ``June 30, 2022''; and
                        (B) by striking ``the provisions of clauses (i) and
                    (ii) shall not apply to any employee whose extended
                    benefit period under subparagraph (B) begins after March
                    14, 2021, and shall not apply to any employee with
                    respect to any registration period beginning after April
                    5, 2021.'' and inserting ``the provisions of clauses (i)
                    and (ii) shall not apply to any employee with respect to
                    any registration period beginning after September 6,
                    2021.''; and
                (4) in clause (v), by adding at the end the following: ``In
            addition to the amount appropriated by the preceding two
            sentences, out of any funds in the Treasury not otherwise
            appropriated, there are appropriated $2,000,000 to cover the
            cost of additional extended unemployment benefits provided under
            this subparagraph, to remain available until expended.''.

        (b) <<NOTE: 45 USC 352 note.>>  Clarification on Authority to Use
    Funds.--Funds appropriated under the first, second, or third sentence of
    clause (v) of section 2(c)(2)(D) of the Railroad Unemployment Insurance
    Act shall be available to cover the cost of additional extended
    unemployment benefits provided under such section 2(c)(2)(D) by reason
    of the amendments made by subsection (a) as well as to cover the cost of
    such benefits provided under such section 2(c)(2)(D) as in effect on the
    day before the date of enactment of this Act.
    SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR
                              BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
                              INSURANCE ACT.

        (a) In General.--Section 2112(a) of the CARES Act (15 U.S.C.
    9030(a)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) <<NOTE: 15 USC 9030 note.>>  Clarification on Authority To Use
    Funds.--Funds appropriated under section 2112(c) of the CARES Act (15
    U.S.C. 9030(c)) shall be available to cover the cost of additional
    benefits payable due to section 2112(a) of such Act by reason of the
    amendments made by subsection (a) as well as to cover the cost of such
    benefits payable due to such section 2112(a) as in effect on the day
    before the date of enactment of this Act.

    [[Page 135 STAT. 51]]

    SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR
                              GENERAL FUNDING.

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

                        Subtitle K--Ratepayer Protection

    SEC. 2911. FUNDING FOR LIHEAP.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $4,500,000,000, to remain available through September 30,
    2022, for additional funding to provide payments under section 2602(b)
    of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C.
    8621(b)), except that--
                (1) $2,250,000,000 of such amounts shall be allocated as
            though the total appropriation for such payments for fiscal year
            2021 was less than $1,975,000,000; and
                (2) section 2607(b)(2)(B) of such Act (42 U.S.C.
            8626(b)(2)(B)) shall not apply to funds appropriated under this
            section for fiscal year 2021.
    SEC. 2912. <<NOTE: 15 USC 9058b.>>  FUNDING FOR WATER ASSISTANCE
                              PROGRAM.

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

    [[Page 135 STAT. 52]]

                (2) reserve up to 3 percent of the amount appropriated in
            this section for Indian Tribes and tribal organizations.

        (c) Definition.--In this section, the term ``State'' means each of
    the 50 States of the United States, the District of Columbia, the
    Commonwealth of Puerto Rico, American Samoa, Guam, the United States
    Virgin Islands, and the Commonwealth of the Northern Mariana Islands.

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

    SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $1,434,000,000, to remain available
    until expended, to carry out the Older Americans Act of 1965.
        (b) Allocation of Amounts.--Amounts made available by subsection (a)
    shall be available as follows:
                (1) $750,000,000 shall be available to carry out part C of
            title III of such Act.
                (2) $25,000,000 shall be available to carry out title VI of
            such Act, including part C of such title.
                (3) $460,000,000 shall be available to carry out part B of
            title III of such Act, including for--
                        (A) supportive services of the types made available
                    for fiscal year 2020;
                        (B) efforts related to COVID-19 vaccination
                    outreach, including education, communication,
                    transportation, and other activities to facilitate
                    vaccination of older individuals; and
                        (C) prevention and mitigation activities related to
                    COVID-19 focused on addressing extended social isolation
                    among older individuals, including activities for
                    investments in technological equipment and solutions or
                    other strategies aimed at alleviating negative health
                    effects of social isolation due to long-term stay-at-
                    home recommendations for older individuals for the
                    duration of the COVID-19 public health emergency.
                (4) $44,000,000 shall be available to carry out part D of
            title III of such Act.
                (5) $145,000,000 shall be available to carry out part E of
            title III of such Act.
                (6) $10,000,000 shall be available to carry out the long-
            term care ombudsman program under title VII of such Act.
    SEC. 2922. <<NOTE: 42 USC 3020g.>>  NATIONAL TECHNICAL ASSISTANCE
                              CENTER ON GRANDFAMILIES AND KINSHIP
                              FAMILIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $10,000,000, to remain available through September 30, 2025, for the
    Secretary, acting through the Administrator of the Administration for
    Community Living, to establish,

    [[Page 135 STAT. 53]]

    directly or through grants or contracts, a National Technical Assistance
    Center on Grandfamilies and Kinship Families (in this section referred
    to as the ``Center'') to provide training, technical assistance, and
    resources for government programs, nonprofit and other community-based
    organizations, and Indian Tribes, Tribal organizations, and urban Indian
    organizations, that serve grandfamilies and kinship families to support
    the health and well-being of members of grandfamilies and kinship
    families, including caregivers, children, and their parents. The Center
    shall focus primarily on serving grandfamilies and kinship families in
    which the primary caregiver is an adult age 55 or older, or the child
    has one or more disabilities.
        (b) Activities of the Center.--The Center shall--
                (1) engage experts to stimulate the development of new and
            identify existing evidence-based, evidence-informed, and
            exemplary practices or programs related to health promotion
            (including mental health and substance use disorder treatment),
            education, nutrition, housing, financial needs, legal issues,
            disability self-determination, caregiver support, and other
            issues to help serve caregivers, children, and their parents in
            grandfamilies and kinship families;
                (2) encourage and support the implementation of the
            evidence-based, evidence-informed, and exemplary practices or
            programs identified under paragraph (1) to support grandfamilies
            and kinship families and to promote coordination of services for
            grandfamilies and kinship families across systems that support
            them;
                (3) facilitate learning across States, territories, Indian
            Tribes, Tribal organizations, and urban Indian organizations for
            providing technical assistance, resources, and training related
            to issues described in paragraph (1) to individuals and entities
            across systems that directly work with grandfamilies and kinship
            families;
                (4) help government programs, nonprofit and other community-
            based organizations, and Indian Tribes, Tribal organizations,
            and urban Indian organizations, serving grandfamilies and
            kinship families, to plan and coordinate responses to assist
            grandfamilies and kinship families during national, State,
            Tribal, territorial, and local emergencies and disasters; and
                (5) assist government programs, and nonprofit and other
            community-based organizations, in promoting equity and
            implementing culturally and linguistically appropriate
            approaches as the programs and organizations serve grandfamilies
            and kinship families.

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

                   Subtitle A--Defense Production Act of 1950

    SEC. 3101. <<NOTE: 50 USC 4511 note.>>  COVID-19 EMERGENCY MEDICAL
                              SUPPLIES ENHANCEMENT.

        (a) Supporting Enhanced Use of the Defense Production Act of 1950.--
    In addition to funds otherwise available, there is appropriated, for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $10,000,000,000, to remain available

    [[Page 135 STAT. 54]]

    until September 30, 2025, to carry out titles I, III, and VII of such
    Act in accordance with subsection (b).
        (b) Medical Supplies and Equipment.--
                (1) Testing, ppe, vaccines, and other materials.--Except as
            provided in paragraph (2), amounts appropriated in subsection
            (a) shall be used for the purchase, production (including the
            construction, repair, and retrofitting of government-owned or
            private facilities as necessary), or distribution of medical
            supplies and equipment (including durable medical equipment)
            related to combating the COVID-19 pandemic, including--
                        (A) in vitro diagnostic products for the detection
                    of SARS-CoV-2 or the diagnosis of the virus that causes
                    COVID-19, and the reagents and other materials necessary
                    for producing, conducting, or administering such
                    products, and the machinery, equipment, laboratory
                    capacity, or other technology necessary to produce such
                    products;
                        (B) face masks and personal protective equipment,
                    including face shields, nitrile gloves, N-95 filtering
                    facepiece respirators, and any other masks or equipment
                    (including durable medical equipment) needed to respond
                    to the COVID-19 pandemic, and the materials, machinery,
                    additional manufacturing lines or facilities, or other
                    technology necessary to produce such equipment; and
                        (C) drugs, devices, and biological products that are
                    approved, cleared, licensed, or authorized for use in
                    treating or preventing COVID-19 and symptoms related to
                    COVID-19, and any materials, manufacturing machinery,
                    additional manufacturing or fill-finish lines or
                    facilities, technology, or equipment (including durable
                    medical equipment) necessary to produce or use such
                    drugs, biological products, or devices (including
                    syringes, vials, or other supplies or equipment related
                    to delivery, distribution, or administration).
                (2) <<NOTE: Effective date. President.>>  Responding to
            public health emergencies.--After September 30, 2022, amounts
            appropriated in subsection (a) may be used for any activity
            authorized by paragraph (1), or any other activity necessary to
            meet critical public health needs of the United States, with
            respect to any pathogen that the President has determined has
            the potential for creating a public health emergency.

                         Subtitle B--Housing Provisions

    SEC. 3201. <<NOTE: 15 USC 9058c.>>  EMERGENCY RENTAL ASSISTANCE.

        (a) Funding.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary of the
            Treasury for fiscal year 2021, out of any money in the Treasury
            not otherwise appropriated, $21,550,000,000, to remain available
            until September 30, 2027, for making payments to eligible
            grantees under this section--
                (2) Reservation of funds.--Of the amount appropriated under
            paragraph (1), the Secretary shall reserve--
                        (A) $305,000,000 for making payments under this
                    section to the Commonwealth of Puerto Rico, the United
                    States

    [[Page 135 STAT. 55]]

                    Virgin Islands, Guam, the Commonwealth of the Northern
                    Mariana Islands, and American Samoa;
                        (B) $30,000,000 for costs of the Secretary for the
                    administration of emergency rental assistance programs
                    and technical assistance to recipients of any grants
                    made by the Secretary to provide financial and other
                    assistance to renters;
                        (C) $3,000,000 for administrative expenses of the
                    Inspector General relating to oversight of funds
                    provided in this section; and
                        (D) $2,500,000,000 for payments to high-need
                    grantees as provided in this section.

        (b) Allocation of Funds to Eligible Grantees.--
                (1) Allocation for states and units of local government.--
                        (A) <<NOTE: Applicability.>>  In general.--The
                    amount appropriated under paragraph (1) of subsection
                    (a) that remains after the application of paragraph (2)
                    of such subsection shall be allocated to eligible
                    grantees described in subparagraphs (A) and (B) of
                    subsection (f)(1) in the same manner as the amount
                    appropriated under section 501 of subtitle A of title V
                    of division N of the Consolidated Appropriations Act,
                    2021 (Public Law 116-260) is allocated to States and
                    units of local government under subsection (b)(1) of
                    such section, except that section 501(b) of such
                    subtitle A shall be applied--
                              (i) without regard to clause (i) of paragraph
                          (1)(A);
                              (ii) by deeming the amount appropriated under
                          paragraph (1) of subsection (a) of this Act that
                          remains after the application of paragraph (2) of
                          such subsection to be the amount deemed to apply
                          for purposes of applying clause (ii) of section
                          501(b)(1)(A) of such subtitle A;
                              (iii) by substituting ``$152,000,000'' for
                          ``$200,000,000'' each place such term appears;
                              (iv) in subclause (I) of such section
                          501(b)(1)(A)(v), by substituting ``under section
                          3201 of the American Rescue Plan Act of 2021'' for
                          ``under section 501 of subtitle A of title V of
                          division N of the Consolidated Appropriations Act,
                          2021''; and
                              (v) in subclause (II) of such section
                          501(b)(1)(A)(v), by substituting ``local
                          government elects to receive funds from the
                          Secretary under section 3201 of the American
                          Rescue Plan Act of 2021 and will use the funds in
                          a manner consistent with such section'' for
                          ``local government elects to receive funds from
                          the Secretary under section 501 of subtitle A of
                          title V of division N of the Consolidated
                          Appropriations Act, 2021 and will use the funds in
                          a manner consistent with such section''.
                        (B) Pro rata adjustment.--The Secretary shall make
                    pro rata adjustments in the amounts of the allocations
                    determined under subparagraph (A) of this paragraph for
                    entities described in such subparagraph as necessary to
                    ensure that the total amount of allocations made
                    pursuant to such subparagraph does not exceed the
                    remainder appropriated amount described in such
                    subparagraph.

    [[Page 135 STAT. 56]]

                (2) <<NOTE: Applicability.>>  Allocations for territories.--
            The amount reserved under subsection (a)(2)(A) shall be
            allocated to eligible grantees described in subsection (f)(1)(C)
            in the same manner as the amount appropriated under section
            501(a)(2)(A) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) is
            allocated under section 501(b)(3) of such subtitle A to eligible
            grantees described under subparagraph (C) of such section
            501(b)(3), except that section 501(b)(3) of such subtitle A
            shall be applied--
                        (A) in subparagraph (A), by inserting ``of section
                    3201 of the American Rescue Plan Act of 2021'' after
                    ``the amount reserved under subsection (a)(2)(A)''; and
                        (B) in clause (i) of subparagraph (B), by
                    substituting ``the amount equal to 0.3 percent of the
                    amount appropriated under subsection (a)(1)'' with ``the
                    amount equal to 0.3 percent of the amount appropriated
                    under subsection (a)(1) of section 3201 of the American
                    Rescue Plan Act of 2021''.
                (3) High-need grantees.--The Secretary shall allocate funds
            reserved under subsection (a)(2)(D) to eligible grantees with a
            high need for assistance under this section, with the number of
            very low-income renter households paying more than 50 percent of
            income on rent or living in substandard or overcrowded
            conditions, rental market costs, and change in employment since
            February 2020 used as the factors for allocating funds.

        (c) Payment Schedule.--
                (1) <<NOTE: Deadline.>>  In general.--The Secretary shall
            pay all eligible grantees not less than 40 percent of each such
            eligible grantee's total allocation provided under subsection
            (b) within 60 days of enactment of this Act.
                (2) <<NOTE: Procedure. Requirement.>>  Subsequent
            payments.--The Secretary shall pay to eligible grantees
            additional amounts in tranches up to the full amount of each
            such eligible grantee's total allocation in accordance with a
            procedure established by the Secretary, provided that any such
            procedure established by the Secretary shall require that an
            eligible grantee must have obligated not less than 75 percent of
            the funds already disbursed by the Secretary pursuant to this
            section prior to disbursement of additional amounts.

        (d) Use of Funds.--
                (1) In general.--An eligible grantee shall only use the
            funds provided from payments made under this section as follows:
                        (A) Financial assistance.--
                              (i) <<NOTE: Time period.>>  In general.--
                          Subject to clause (ii) of this subparagraph, funds
                          received by an eligible grantee from payments made
                          under this section shall be used to provide
                          financial assistance to eligible households, not
                          to exceed 18 months, including the payment of--
                                        (I) rent;
                                        (II) rental arrears;
                                        (III) utilities and home energy
                                    costs;
                                        (IV) utilities and home energy costs
                                    arrears; and
                                        (V) other expenses related to
                                    housing, as defined by the Secretary.

    [[Page 135 STAT. 57]]

                              (ii) Limitation.--The aggregate amount of
                          financial assistance an eligible household may
                          receive under this section, when combined with
                          financial assistance provided under section 501 of
                          subtitle A of title V of division N of the
                          Consolidated Appropriations Act, 2021 (Public Law
                          116-260), shall not exceed 18 months.
                        (B) Housing stability services.--Not more than 10
                    percent of funds received by an eligible grantee from
                    payments made under this section may be used to provide
                    case management and other services intended to help keep
                    households stably housed.
                        (C) Administrative costs.--Not more than 15 percent
                    of the total amount paid to an eligible grantee under
                    this section may be used for administrative costs
                    attributable to providing financial assistance, housing
                    stability services, and other affordable rental housing
                    and eviction prevention activities, including for data
                    collection and reporting requirements related to such
                    funds.
                        (D) Other affordable rental housing and eviction
                    prevention activities.--An eligible grantee may use any
                    funds from payments made under this section that are
                    unobligated on October 1, 2022, for purposes in addition
                    to those specified in this paragraph, provided that--
                              (i) such other purposes are affordable rental
                          housing and eviction prevention purposes, as
                          defined by the Secretary, serving very low-income
                          families (as such term is defined in section 3(b)
                          of the United States Housing Act of 1937 (42
                          U.S.C. 1437a(b))); and
                              (ii) prior to obligating any funds for such
                          purposes, the eligible grantee has obligated not
                          less than 75 percent of the total funds allocated
                          to such eligible grantee in accordance with this
                          section.
                (2) Distribution of assistance.--Amounts appropriated under
            subsection (a)(1) of this section shall be subject to the same
            terms and conditions that apply under paragraph (4) of section
            501(c) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) to
            amounts appropriated under subsection (a)(1) of such section
            501.

        (e) Reallocation of Funds.--
                (1) <<NOTE: Effective date. Procedure.>>  In general.--
            Beginning March 31, 2022, the Secretary shall reallocate funds
            allocated to eligible grantees in accordance with subsection (b)
            but not yet paid in accordance with subsection (c)(2) according
            to a procedure established by the Secretary.
                (2) <<NOTE: Requirement.>>  Eligibility for reallocated
            funds.--The Secretary shall require an eligible grantee to have
            obligated 50 percent of the total amount of funds allocated to
            such eligible grantee under subsection (b) to be eligible to
            receive funds reallocated under paragraph (1) of this
            subsection.
                (3) Payment of reallocated funds by the secretary.--The
            Secretary shall pay to each eligible grantee eligible for a
            payment of reallocated funds described in paragraph (2) of this
            subsection the amount allocated to such eligible grantee in
            accordance with the procedure established by the Secretary in
            accordance with paragraph (1) of this subsection.

    [[Page 135 STAT. 58]]

                (4) Use of reallocated funds.--Eligible grantees may use any
            funds received in accordance with this subsection only for
            purposes specified in paragraph (1) of subsection (d).

        (f) Definitions.--In this section:
                (1) Eligible grantee.--The term ``eligible grantee'' means
            any of the following:
                        (A) The 50 States of the United States and the
                    District of Columbia.
                        (B) A unit of local government (as defined in
                    paragraph (5)).
                        (C) The Commonwealth of Puerto Rico, the United
                    States Virgin Islands, Guam, the Commonwealth of the
                    Northern Mariana Islands, and American Samoa.
                (2) Eligible household.--The term ``eligible household''
            means a household of 1 or more individuals who are obligated to
            pay rent on a residential dwelling and with respect to which the
            eligible grantee involved determines that--
                        (A) 1 or more individuals within the household has--
                              (i) qualified for unemployment benefits; or
                              (ii) experienced a reduction in household
                          income, incurred significant costs, or experienced
                          other financial hardship during or due, directly
                          or indirectly, to the coronavirus pandemic;
                        (B) 1 or more individuals within the household can
                    demonstrate a risk of experiencing homelessness or
                    housing instability; and
                        (C) the household is a low-income family (as such
                    term is defined in section 3(b) of the United States
                    Housing Act of 1937 (42 U.S.C. 1437a(b)).
                (3) Inspector general.--The term ``Inspector General'' means
            the Inspector General of the Department of the Treasury.
                (4) Secretary.--The term ``Secretary'' means the Secretary
            of the Treasury.
                (5) Unit of local government.--The term ``unit of local
            government'' has the meaning given such term in section 501 of
            subtitle A of title V of division N of the Consolidated
            Appropriations Act, 2021 (Public Law 116-260).

        (g) Availability.--Funds provided to an eligible grantee under a
    payment made under this section shall remain available through September
    30, 2025.
        (h) Extension of Availability Under Program for Existing Funding.--
    Paragraph (1) of section 501(e) of subtitle A of title V of division N
    of the Consolidated Appropriations Act, 2021 (Public Law 116-
    260) <<NOTE: 134 Stat. 2074.>>  is amended by striking ``December 31,
    2021'' and inserting ``September 30, 2022''.
    SEC. 3202. <<NOTE: 42 USC 1437f note.>>  EMERGENCY HOUSING
                              VOUCHERS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2030, for--
                (1) incremental emergency vouchers under subsection (b);
                (2) renewals of the vouchers under subsection (b);

    [[Page 135 STAT. 59]]

                (3) fees for the costs of administering vouchers under
            subsection (b) and other eligible expenses defined by notice to
            prevent, prepare, and respond to coronavirus to facilitate the
            leasing of the emergency vouchers, such as security deposit
            assistance and other costs related to retention and support of
            participating owners; and
                (4) adjustments in the calendar year 2021 section 8 renewal
            funding allocation, including mainstream vouchers, for public
            housing agencies that experience a significant increase in
            voucher per-unit costs due to extraordinary circumstances or
            that, despite taking reasonable cost savings measures, would
            otherwise be required to terminate rental assistance for
            families as a result of insufficient funding.

        (b) Emergency Vouchers.--
                (1) In general.--The Secretary shall provide emergency
            rental assistance vouchers under subsection (a), which shall be
            tenant-based rental assistance under section 8(o) of the United
            States Housing Act of 1937 (42 U.S.C. 1437f(o)).
                (2) Qualifying individuals or families defined.--For the
            purposes of this section, qualifying individuals or families are
            those who are--
                        (A) homeless (as such term is defined in section
                    103(a) of the McKinney-Vento Homeless Assistance Act (42
                    U.S.C. 11302(a));
                        (B) at risk of homelessness (as such term is defined
                    in section 401(1) of the McKinney-Vento Homeless
                    Assistance Act (42 U.S.C. 11360(1)));
                        (C) fleeing, or attempting to flee, domestic
                    violence, dating violence, sexual assault, stalking, or
                    human trafficking, as defined by the Secretary; or
                        (D) recently homeless, as determined by the
                    Secretary, and for whom providing rental assistance will
                    prevent the family's homelessness or having high risk of
                    housing instability.
                (3) <<NOTE: Notification. Deadline.>>  Allocation.--The
            Secretary shall notify public housing agencies of the number of
            emergency vouchers provided under this section to be allocated
            to the agency not later than 60 days after the date of the
            enactment of this Act, in accordance with a formula that
            includes public housing agency capacity and ensures geographic
            diversity, including with respect to rural areas, among public
            housing agencies administering the Housing Choice Voucher
            program.
                (4) Terms and conditions.--
                        (A) <<NOTE: Procedure.>>  Election to administer.--
                    The Secretary shall establish a procedure for public
                    housing agencies to accept or decline the emergency
                    vouchers allocated to the agency in accordance with the
                    formula under subparagraph (3).
                        (B) Failure to use vouchers promptly.--If a public
                    housing agency fails to lease its authorized vouchers
                    under subsection (b) on behalf of eligible families
                    within a reasonable period of time, the Secretary may
                    revoke and redistribute any unleased vouchers and
                    associated funds, including administrative fees and
                    costs referred to in subsection (a)(3), to other public
                    housing agencies according to the formula under
                    paragraph (3).
                (5) Waivers and alternative requirements.--The Secretary may
            waive or specify alternative requirements for any

    [[Page 135 STAT. 60]]

            provision of the United States Housing Act of 1937 (42 U.S.C.
            1437 et seq.) or regulation applicable to such statute other
            than requirements related to fair housing, nondiscrimination,
            labor standards, and the environment, upon a finding that the
            waiver or alternative requirement is necessary to expedite or
            facilitate the use of amounts made available in this section.
                (6) Termination of vouchers upon turnover.--After September
            30, 2023, a public housing agency may not reissue any vouchers
            made available under this section when assistance for the family
            assisted ends.

        (c) Technical Assistance and Other Costs.--The Secretary may use not
    more $20,000,000 of the amounts made available under this section for
    the costs to the Secretary of administering and overseeing the
    implementation of this section and the Housing Choice Voucher program
    generally, including information technology, financial reporting, and
    other costs. Of the amounts set aside under this subsection, the
    Secretary may use not more than $10,000,000, without competition, to
    make new awards or increase prior awards to existing technical
    assistance providers to provide an immediate increase in capacity
    building and technical assistance to public housing agencies.
        (d) <<NOTE: Notice.>>  Implementation.--The Secretary may implement
    the provisions of this section by notice.
    SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.

        In addition to amounts otherwise available, there is appropriated to
    the Secretary of Agriculture for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2022, to provide grants under section
    521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu
    of debt forgiveness or payments for eligible households as authorized by
    section 502(c)(5)(D) of the Housing Act of 1949, for temporary
    adjustment of income losses for residents of housing financed or
    assisted under section 514, 515, or 516 of the Housing Act of 1949 who
    have experienced income loss but are not currently receiving Federal
    rental assistance.
    SEC. 3204. <<NOTE: 42 USC 8101 note.>>  HOUSING COUNSELING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Neighborhood Reinvestment Corporation (in
    this section referred to as the ``Corporation'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for grants
    to housing counseling intermediaries approved by the Department of
    Housing and Urban Development, State housing finance agencies, and
    NeighborWorks organizations for providing housing counseling services,
    as authorized under the Neighborhood Reinvestment Corporation Act (42
    U.S.C. 8101-8107) and consistent with the discretion set forth in
    section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
    administer grant programs. Of the grant funds made available under this
    subsection, not less than 40 percent shall be provided to counseling
    organizations that--
                (1) target housing counseling services to minority and low-
            income populations facing housing instability; or
                (2) provide housing counseling services in neighborhoods
            having high concentrations of minority and low-income
            populations.

    [[Page 135 STAT. 61]]

        (b) Limitation.--The aggregate amount provided to NeighborWorks
    organizations under this section shall not exceed 15 percent of the
    total of grant funds made available by subsection (a).
        (c) Administration and Oversight.--The Corporation may retain a
    portion of the amounts provided under this section, in a proportion
    consistent with its standard rate for program administration in order to
    cover its expenses related to program administration and oversight.
        (d) Housing Counseling Services Defined.-- For the purposes of this
    section, the term ``housing counseling services'' means--
                (1) housing counseling provided directly to households
            facing housing instability, such as eviction, default,
            foreclosure, loss of income, or homelessness;
                (2) education, outreach, training, technology upgrades, and
            other program related support; and
                (3) operational oversight funding for grantees and
            subgrantees that receive funds under this section.
    SEC. 3205. <<NOTE: 42 USC 12721 note.>>  HOMELESSNESS ASSISTANCE
                              AND SUPPORTIVE SERVICES PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2025, except
    that amounts authorized under subsection (d)(3) shall remain available
    until September 30, 2029, for assistance under title II of the Cranston-
    Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et seq.) for
    the following activities to primarily benefit qualifying individuals or
    families:
                (1) Tenant-based rental assistance.
                (2) The development and support of affordable housing
            pursuant to section 212(a) of the Cranston-Gonzalez National
            Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act''
            herein).
                (3) Supportive services to qualifying individuals or
            families not already receiving such supportive services,
            including--
                        (A) activities listed in section 401(29) of the
                    McKinney-Vento Homeless Assistance Act (42 U.S.C.
                    11360(29));
                        (B) housing counseling; and
                        (C) homeless prevention services.
                (4) The acquisition and development of non-congregate
            shelter units, all or a portion of which may--
                        (A) be converted to permanent affordable housing;
                        (B) be used as emergency shelter under subtitle B of
                    title IV of the McKinney-Vento Homeless Assistance Act
                    (42 U.S.C. 11371-11378);
                        (C) be converted to permanent housing under subtitle
                    C of title IV of the McKinney-Vento Homeless Assistance
                    Act (42 U.S.C. 11381-11389); or
                        (D) remain as non-congregate shelter units.

        (b) Qualifying Individuals or Families Defined.--For the purposes of
    this section, qualifying individuals or families are those who are--
                (1) homeless, as defined in section 103(a) of the McKinney-
            Vento Homeless Assistance Act (42 U.S.C. 11302(a));

    [[Page 135 STAT. 62]]

                (2) at-risk of homelessness, as defined in section 401(1) of
            the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
                (3) fleeing, or attempting to flee, domestic violence,
            dating violence, sexual assault, stalking, or human trafficking,
            as defined by the Secretary;
                (4) in other populations where providing supportive services
            or assistance under section 212(a) of the Act (42 U.S.C.
            12742(a)) would prevent the family's homelessness or would serve
            those with the greatest risk of housing instability; or
                (5) veterans and families that include a veteran family
            member that meet one of the preceding criteria.

        (c) Terms and Conditions.--
                (1) Funding restrictions.--The cost limits in section 212(e)
            (42 U.S.C. 12742(e)), the commitment requirements in section
            218(g) (42 U.S.C. 12748(g)), the matching requirements in
            section 220 (42 U.S.C. 12750), and the set-aside for housing
            developed, sponsored, or owned by community housing development
            organizations required in section 231 of the Act (42 U.S.C.
            12771) shall not apply for amounts made available in this
            section.
                (2) Administrative costs.-- Notwithstanding sections 212(c)
            and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the
            funds made available in this section for carrying out activities
            authorized in this section, a grantee may use up to fifteen
            percent of its allocation for administrative and planning costs.
                (3) Operating expenses.--Notwithstanding sections 212(a) and
            (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may use
            up to an additional five percent of its allocation for the
            payment of operating expenses of community housing development
            organizations and nonprofit organizations carrying out
            activities authorized under this section, but only if--
                        (A) such funds are used to develop the capacity of
                    the community housing development organization or
                    nonprofit organization in the jurisdiction or insular
                    area to carry out activities authorized under this
                    section; and
                        (B) the community housing development organization
                    or nonprofit organization complies with the limitation
                    on assistance in section 234(b) of the Act (42 U.S.C.
                    12774(b)).
                (4) Contracting.--A grantee, when contracting with service
            providers engaged directly in the provision of services under
            paragraph (a)(3), shall, to the extent practicable, enter into
            contracts in amounts that cover the actual total program costs
            and administrative overhead to provide the services contracted.

        (d) Allocation.--
                (1) <<NOTE: Deadline.>>  Formula assistance.--Except as
            provided in paragraphs (2) and (3), the Secretary shall allocate
            amounts made available under this section pursuant to section
            217 of the Act (42 U.S.C. 12747) to grantees that received
            allocations pursuant to that same formula in fiscal year 2021,
            and shall make such allocations within 30 days of enactment of
            this Act.
                (2) Technical assistance.--Up to $25,000,000 of the amounts
            made available under this section shall be used, without
            competition, to make new awards or increase prior awards

    [[Page 135 STAT. 63]]

            to existing technical assistance providers to provide an
            immediate increase in capacity building and technical assistance
            available to any grantees implementing activities or projects
            consistent with this section.
                (3) Other costs.--Up to $50,000,000 of the amounts made
            available under this section shall be used for the
            administrative costs to oversee and administer implementation of
            this section and the HOME program generally, including
            information technology, financial reporting, and other costs.
                (4) Waivers or alternative requirements.--The Secretary may
            waive or specify alternative requirements for any provision of
            the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
            12701 et seq.) and titles I and IV of the McKinney-Vento
            Homelessness Act (42 U.S.C. 11301 et seq., 11360 et seq.) or
            regulation for the administration of the amounts made available
            under this section other than requirements related to fair
            housing, nondiscrimination, labor standards, and the
            environment, upon a finding that the waiver or alternative
            requirement is necessary to expedite or facilitate the use of
            amounts made available under this section.
    SEC. 3206. <<NOTE: 15 USC 9058d.>>  HOMEOWNER ASSISTANCE FUND.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of the Treasury for the Homeowner
    Assistance Fund established under subsection (c) for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $9,961,000,000, to remain available until September 30, 2025, for
    qualified expenses that meet the purposes specified under subsection (c)
    and expenses described in subsection (d)(1).
        (b) Definitions.--In this section:
                (1) Conforming loan limit.--The term ``conforming loan
            limit'' means the applicable limitation governing the maximum
            original principal obligation of a mortgage secured by a single-
            family residence, a mortgage secured by a 2-family residence, a
            mortgage secured by a 3-family residence, or a mortgage secured
            by a 4-family residence, as determined and adjusted annually
            under section 302(b)(2) of the Federal National Mortgage
            Association Charter Act (12 U.S.C. 1717(b)(2)) and section
            305(a)(2) of the Federal Home Loan Mortgage Corporation Act (12
            U.S.C. 1454(a)(2)).
                (2) Dwelling.--The term ``dwelling'' means any building,
            structure, or portion thereof which is occupied as, or designed
            or intended for occupancy as, a residence by one or more
            individuals.
                (3) Eligible entity.--The term ``eligible entity'' means--
                        (A) a State; or
                        (B) any entity eligible for payment under subsection
                    (f).
                (4) Mortgage.--The term ``mortgage'' means any credit
            transaction--
                        (A) that is secured by a mortgage, deed of trust, or
                    other consensual security interest on a principal
                    residence of a borrower that is (i) a 1- to 4-unit
                    dwelling, or (ii) residential real property that
                    includes a 1- to 4-unit dwelling; and

    [[Page 135 STAT. 64]]

                        (B) the unpaid principal balance of which was, at
                    the time of origination, not more than the conforming
                    loan limit.
                (5) Fund.--The term ``Fund'' means the Homeowner Assistance
            Fund established under subsection (c).
                (6) Secretary.--The term ``Secretary'' means the Secretary
            of the Treasury.
                (7) State.--The term ``State'' means any State of the United
            States, the District of Columbia, the Commonwealth of Puerto
            Rico, Guam, American Samoa, the United States Virgin Islands,
            and the Commonwealth of the Northern Mariana Islands.

        (c) Establishment of Fund.--
                (1) <<NOTE: Effective date.>> Establishment; qualified
            expenses.--There is established in the Department of the
            Treasury a Homeowner Assistance Fund to mitigate financial
            hardships associated with the coronavirus pandemic by providing
            such funds as are appropriated by subsection (a) to eligible
            entities for the purpose of preventing homeowner mortgage
            delinquencies, defaults, foreclosures, loss of utilities or home
            energy services, and displacements of homeowners experiencing
            financial hardship after January 21, 2020, through qualified
            expenses related to mortgages and housing, which include--
                        (A) mortgage payment assistance;
                        (B) financial assistance to allow a homeowner to
                    reinstate a mortgage or to pay other housing related
                    costs related to a period of forbearance, delinquency,
                    or default;
                        (C) principal reduction;
                        (D) facilitating interest rate reductions;
                        (E) payment assistance for--
                              (i) utilities, including electric, gas, home
                          energy, and water;
                              (ii) internet service, including broadband
                          internet access service, as defined in section
                          8.1(b) of title 47, Code of Federal Regulations
                          (or any successor regulation);
                              (iii) homeowner's insurance, flood insurance,
                          and mortgage insurance; and
                              (iv) homeowner's association, condominium
                          association fees, or common charges;
                        (F) <<NOTE: Time period.>>  reimbursement of funds
                    expended by a State, local government, or designated
                    entity under subsection (f) during the period beginning
                    on January 21, 2020, and ending on the date that the
                    first funds are disbursed by the eligible entity under
                    the Homeowner Assistance Fund, for the purpose of
                    providing housing or utility payment assistance to
                    homeowners or otherwise providing funds to prevent
                    foreclosure or post-foreclosure eviction of a homeowner
                    or prevent mortgage delinquency or loss of housing or
                    utilities as a response to the coronavirus disease
                    (COVID) pandemic; and
                        (G) <<NOTE: Determination.>>  any other assistance
                    to promote housing stability for homeowners, including
                    preventing mortgage delinquency, default, foreclosure,
                    post-foreclosure eviction of a homeowner, or the loss of
                    utility or home energy services, as determined by the
                    Secretary.

    [[Page 135 STAT. 65]]

                (2) <<NOTE: Determination.>>  Targeting.--Not less than 60
            percent of amounts made to each eligible entity allocated
            amounts under subsection (d) or (f) shall be used for qualified
            expenses that assist homeowners having incomes equal to or less
            than 100 percent of the area median income for their household
            size or equal to or less than 100 percent of the median income
            for the United States, as determined by the Secretary of Housing
            and Urban Development, whichever is greater. The eligible entity
            shall prioritize remaining funds to socially disadvantaged
            individuals.

        (d) Allocation of Funds.--
                (1) Administration.--Of any amounts made available under
            this section, the Secretary shall reserve--
                        (A) to the Department of the Treasury, an amount not
                    to exceed $40,000,000 to administer and oversee the
                    Fund, and to provide technical assistance to eligible
                    entities for the creation and implementation of State
                    and tribal programs to administer assistance from the
                    Fund; and
                        (B) to the Inspector General of the Department of
                    the Treasury, an amount to not exceed $2,600,000 for
                    oversight of the program under this section.
                (2) <<NOTE: Determination. Time period.>>  For states.--
            After the application of paragraphs (1), (4), and (5) of this
            subsection and subject to paragraph (3) of this subsection, the
            Secretary shall allocate the remaining funds available within
            the Homeowner Assistance Fund to each State of the United
            States, the District of Columbia, and the Commonwealth of Puerto
            Rico based on homeowner need, for such State relative to all
            States of the United States, the District of Columbia, and the
            Commonwealth of Puerto Rico, as of the date of the enactment of
            this Act, which is determined by reference to--
                        (A) the average number of unemployed individuals
                    measured over a period of time not fewer than 3 months
                    and not more than 12 months; and
                        (B) the total number of mortgagors with--
                              (i) mortgage payments that are more than 30
                          days past due; or
                              (ii) mortgages in foreclosure.
                (3) Small state minimum.--
                        (A) In general.--Each State of the United States,
                    the District of Columbia, and the Commonwealth of Puerto
                    Rico shall receive no less than $50,000,000 for the
                    purposes established in (c).
                        (B) Pro rata adjustments.--The Secretary shall
                    adjust on a pro rata basis the amount of the payments
                    for each State of the United States, the District of
                    Columbia, and the Commonwealth of Puerto Rico determined
                    under this subsection without regard to this
                    subparagraph to the extent necessary to comply with the
                    requirements of subparagraph (A).
                (4) <<NOTE: Determinations.>>  Territory set-aside.--
            Notwithstanding any other provision of this section, of the
            amounts appropriated under subsection (a), the Secretary shall
            reserve $30,000,000 to be disbursed to Guam, American Samoa, the
            United States Virgin Islands, and the Commonwealth of the
            Northern Mariana Islands based on each such territory's share of
            the combined total population of all such territories, as
            determined by the

    [[Page 135 STAT. 66]]

            Secretary. For the purposes of this paragraph, population shall
            be determined based on the most recent year for which data are
            available from the United States Census Bureau.
                (5) Tribal set-aside.--The Secretary shall allocate funds to
            any eligible entity designated under subsection (f) pursuant to
            the requirements of that subsection.

        (e) Distribution of Funds to States.--
                (1) <<NOTE: Deadlines.>>  In general.--The Secretary shall
            make payments, beginning not later than 45 days after enactment
            of this Act, from amounts allocated under subsection (d) to
            eligible entities that have notified the Secretary that they
            request to receive payment from the Fund and that the eligible
            entity will use such payments in compliance with this section.
                (2) Reallocation.--If a State does not request allocated
            funds by the 45th day after the date of enactment of this Act,
            such State shall not be eligible for a payment from the
            Secretary pursuant to this section, and the Secretary shall, by
            the 180th day after the date of enactment of this Act,
            reallocate any funds that were not requested by such State among
            the States that have requested funds by the 45th day after the
            date of enactment of this Act. For any such reallocation of
            funds, the Secretary shall adhere to the requirements of
            subsection (d), except for paragraph (1), to the greatest extent
            possible, provided that the Secretary shall also take into
            consideration in determining such reallocation a State's
            remaining need and a State's record of using payments from the
            Fund to serve homeowners at disproportionate risk of mortgage
            default, foreclosure, or displacement, including homeowners
            having incomes equal to or less than 100 percent of the area
            median income for their household size or 100 percent of the
            median income for the United States, as determined by the
            Secretary of Housing and Urban Development, whichever is
            greater, and minority homeowners.

        (f) Tribal Set-aside.--
                (1) Set-aside.--Notwithstanding any other provision of this
            section, of the amounts appropriated under subsection (a), the
            Secretary shall use 5 percent to make payments to entities that
            are eligible for payments under clauses (i) and (ii) of section
            501(b)(2)(A) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) for
            the purposes described in subsection (c).
                (2) <<NOTE: Deadline. Notification.>>  Allocation and
            payment.--The Secretary shall allocate the funds set aside under
            paragraph (1) using the allocation formulas described in clauses
            (i) and (ii) of section 501(b)(2)(A) of subtitle A of title V of
            division N of the Consolidated Appropriations Act, 2021 (Public
            Law 116-260), and shall make payments of such amounts beginning
            no later than 45 days after enactment of this Act to entities
            eligible for payment under clauses (i) and (ii) of section
            501(b)(2)(A) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) that
            notify the Secretary that they request to receive payments
            allocated from the Fund by the Secretary for purposes described
            under subsection (c) and will use such payments in compliance
            with this section.
                (3) Adjustment.--Allocations provided under this subsection
            may be further adjusted as provided by section

    [[Page 135 STAT. 67]]

            501(b)(2)(B) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260).
    SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
                              BORROWERS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture (in this section
    referred to as the ``Secretary'') for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $39,000,000, to remain
    available until September 30, 2023, for direct loans made under sections
    502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
        (b) Administrative Expenses.--The Secretary may use not more than 3
    percent of the amounts appropriated under this section for
    administrative purposes.
    SEC. 3208. FAIR HOUSING ACTIVITIES.

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

                       Subtitle C--Small Business (SSBCI)

    SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.

        (a) State Small Business Credit Initiative.--
                (1) In general.--The State Small Business Credit Initiative
            Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
                        (A) in section 3003-- <<NOTE: 12 USC 5702.>>
                              (i) in subsection (b)--
                                        (I) by amending paragraph (1) to
                                    read as follows:
                ``(1) <<NOTE: Deadline. Allocation.>>  In general.--Not
            later than 30 days after the date of enactment of subsection
            (d), the Secretary shall allocate Federal funds to participating
            States so that each State is eligible to receive an amount equal
            to what the State would receive under the 2021 allocation, as
            determined under paragraph (2).'';
                                        (II) in paragraph (2)--
                                                (aa) by striking ``2009''
                                            each place such term appears and
                                            inserting ``2021'';
                                                (bb) by striking ``2008''
                                            each place such term appears and
                                            inserting ``2020'';
                                                (cc) in subparagraph (A), by
                                            striking ``The Secretary'' and
                                            inserting ``With respect to
                                            States other than Tribal
                                            governments, the Secretary'';

    [[Page 135 STAT. 68]]

                                                (dd) in subparagraph (C)(i),
                                            by striking ``2007'' and
                                            inserting ``2019''; and
                                                (ee) by adding at the end
                                            the following:
                        ``(C) Separate allocation for tribal governments.--
                              ``(i) <<NOTE: Determination.>>  In general.--
                          With respect to States that are Tribal
                          governments, the Secretary shall determine the
                          2021 allocation by allocating $500,000,000 among
                          the Tribal governments in the proportion the
                          Secretary determines appropriate, including with
                          consideration to available employment and economic
                          data regarding each such Tribal government.
                              ``(ii) <<NOTE: Deadlines.>>  Notice of intent;
                          timing of allocation.--With respect to allocations
                          to States that are Tribal governments, the
                          Secretary may--
                                        ``(I) require Tribal governments
                                    that individually or jointly wish to
                                    participate in the Program to file a
                                    notice of intent with the Secretary not
                                    later than 30 days after the date of
                                    enactment of subsection (d); and
                                        ``(II) notwithstanding paragraph
                                    (1), allocate Federal funds to
                                    participating Tribal governments not
                                    later than 60 days after the date of
                                    enactment of subsection (d).
                        ``(D) <<NOTE: Determination.>>  Employment data.--If
                    the Secretary determines that employment data with
                    respect to a State is unavailable from the Bureau of
                    Labor Statistics of the Department of Labor, the
                    Secretary shall consider such other economic and
                    employment data that is otherwise available for purposes
                    of determining the employment data of such State.''; and
                                        (III) by striking paragraph (3); and
                              (ii) in subsection (c)--
                                        (I) in paragraph (1)(A)(iii), by
                                    inserting before the period the
                                    following: ``that have delivered loans
                                    or investments to eligible businesses'';
                                    and
                                        (II) by amending paragraph (4) to
                                    read as follows:
                ``(4) Termination of availability of amounts not
            transferred.--
                        ``(A) <<NOTE: Time periods.>>  In general.--Any
                    portion of a participating State's allocated amount that
                    has not been transferred to the State under this section
                    may be deemed by the Secretary to be no longer allocated
                    to the State and no longer available to the State and
                    shall be returned to the general fund of the Treasury or
                    reallocated as described under subparagraph (B), if--
                              ``(i) the second \1/3\ of a State's allocated
                          amount has not been transferred to the State
                          before the end of the end of the 3-year period
                          beginning on the date that the Secretary approves
                          the State for participation; or
                              ``(ii) the last \1/3\ of a State's allocated
                          amount has not been transferred to the State
                          before the end of the end of the 6-year period
                          beginning on the date that the Secretary approves
                          the State for participation.

    [[Page 135 STAT. 69]]

                        ``(B) Reallocation.--Any amount deemed by the
                    Secretary to be no longer allocated to a State and no
                    longer available to such State under subparagraph (A)
                    may be reallocated by the Secretary to other
                    participating States. In making such a reallocation, the
                    Secretary shall not take into account the minimum
                    allocation requirements under subsection (b)(2)(B) or
                    the specific allocation for Tribal governments described
                    under subsection (b)(2)(C).'';
                        (B) in section 3004(d), <<NOTE: 12 USC 5703.>> by
                    striking ``date of enactment of this Act'' each place it
                    appears and inserting ``date of the enactment of section
                    3003(d)'';
                        (C) in section 3005(b), <<NOTE: 12 USC 5704.>> by
                    striking ``date of enactment of this Act'' each place it
                    appears and inserting ``date of the enactment of section
                    3003(d)'';
                        (D) in section 3006(b)(4), <<NOTE: 12 USC 5705.>> by
                    striking ``date of enactment of this Act'' and inserting
                    ``date of the enactment of section 3003(d)'';
                        (E) in section 3007(b), <<NOTE: 12 USC 5706.>> by
                    striking ``March 31, 2011'' and inserting ``March 31,
                    2022'';
                        (F) in section 3009, <<NOTE: 12 USC 5708.>> by
                    striking ``date of enactment of this Act'' each place it
                    appears and inserting ``date of the enactment of section
                    3003(d)''; and
                        (G) in section 3011(b), <<NOTE: 12 USC 5710.>>  by
                    striking ``date of the enactment of this Act'' each
                    place it appears and inserting ``date of the enactment
                    of section 3003(d)''.
                (2) <<NOTE: 12 USC 5701 note.>>  Appropriation.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is hereby appropriated to the Secretary
                    of the Treasury for fiscal year 2021, out of any money
                    in the Treasury not otherwise appropriated,
                    $10,000,000,000, to remain available until expended, to
                    provide support to small businesses responding to and
                    recovering from the economic effects of the COVID-19
                    pandemic, ensure business enterprises owned and
                    controlled by socially and economically disadvantaged
                    individuals have access to credit and investments,
                    provide technical assistance to help small businesses
                    applying for various support programs, and to pay
                    reasonable costs of administering such Initiative.
                        (B) Rescission.--With respect to amounts
                    appropriated under subparagraph (A)--
                              (i) <<NOTE: Deadline.>>  the Secretary of the
                          Treasury shall complete all disbursements and
                          remaining obligations before September 30, 2030;
                          and
                              (ii) any amounts that remain unexpended
                          (whether obligated or unobligated) on September
                          30, 2030, shall be rescinded and deposited into
                          the general fund of the Treasury.

        (b) Additional Allocations to Support Business Enterprises Owned and
    Controlled by Socially and Economically Disadvantaged Individuals.--
    Section 3003 of the State Small Business Credit Initiative Act of 2010
    (12 U.S.C. 5702) is amended by adding at the end the following:
        ``(d) Additional Allocations to Support Business Enterprises Owned
    and Controlled by Socially and Economically Disadvantaged Individuals.--
    Of the amounts appropriated for fiscal year 2021 to carry out the
    Program, the Secretary shall--

    [[Page 135 STAT. 70]]

                ``(1) <<NOTE: Regulations. Requirements.>>  allocate
            $1,500,000,000 to States from funds allocated under this section
            and, by regulation or other guidance, prescribe Program
            requirements that the funds be expended for business enterprises
            owned and controlled by socially and economically disadvantaged
            individuals; and
                ``(2) <<NOTE: Determination.>>  allocate such amounts to
            States based on the needs of business enterprises owned and
            controlled by socially and economically disadvantaged
            individuals, as determined by the Secretary, in each State, and
            not subject to the allocation formula described under subsection
            (b).

        ``(e) Incentive Allocations to Support Business Enterprises Owned
    and Controlled by Socially and Economically Disadvantaged Individuals.--
    <<NOTE: Determination.>> Of the amounts appropriated for fiscal year
    2021 to carry out the Program, the Secretary shall set aside
    $1,000,000,000 for an incentive program under which the Secretary shall
    increase the second \1/3\ and last \1/3\ allocations for States that
    demonstrate robust support, as determined by the Secretary, for business
    concerns owned and controlled by socially and economically disadvantaged
    individuals in the deployment of prior allocation amounts.''.

        (c) Additional Allocations to Support Very Small Businesses.--
    Section 3003 of the State Small Business Credit Initiative Act of 2010
    (12 U.S.C. 5702), as amended by subsection (b), is further amended by
    adding at the end the following:
        ``(f) Additional Allocations to Support Very Small Businesses.--
                ``(1) In general.--Of the amounts appropriated to carry out
            the Program, the Secretary shall allocate not less than
            $500,000,000 to States from funds allocated under this section
            to be expended for very small businesses.
                ``(2) Very small business defined.--In this subsection, the
            term `very small business'--
                        ``(A) means a business with fewer than 10 employees;
                    and
                        ``(B) may include independent contractors and sole
                    proprietors.''.

        (d) Technical Assistance.--Section 3009 of the State Small Business
    Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended by adding at
    the end the following:
        ``(e) Technical Assistance.--Of the amounts appropriated for fiscal
    year 2021 to carry out the Program, $500,000,000 may be used by the
    Secretary to--
                ``(1) provide funds to States to carry out a technical
            assistance plan under which a State will provide legal,
            accounting, and financial advisory services, either directly or
            contracted with legal, accounting, and financial advisory firms,
            with priority given to business enterprises owned and controlled
            by socially and economically disadvantaged individuals, to very
            small businesses and business enterprises owned and controlled
            by socially and economically disadvantaged individuals applying
            for--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses;
                ``(2) transfer amounts to the Minority Business Development
            Agency, so that the Agency may use such amounts in a manner the
            Agency determines appropriate, including

    [[Page 135 STAT. 71]]

            through contracting with third parties, to provide technical
            assistance to business enterprises owned and controlled by
            socially and economically disadvantaged individuals applying
            to--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses; and
                ``(3) contract with legal, accounting, and financial
            advisory firms (with priority given to business enterprises
            owned and controlled by socially and economically disadvantaged
            individuals), to provide technical assistance to business
            enterprises owned and controlled by socially and economically
            disadvantaged individuals applying to--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses.''.

        (e) Inclusion of Tribal Governments.--Section 3002(10) of the State
    Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is
    amended--
                (1) in subparagraph (C), by striking ``and'' at the end;
                (2) in subparagraph (D), by striking the period at the end
            and inserting ``; and''; and
                (3) by adding at the end the following:
                        ``(E) a Tribal government, or a group of Tribal
                    governments that jointly apply for an allocation.''.

        (f) Definitions.--Section 3002 of the State Small Business Credit
    Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding at the end
    the following:
                ``(15) Business enterprise owned and controlled by socially
            and economically disadvantaged individuals.--The term `business
            enterprise owned and controlled by socially and economically
            disadvantaged individuals' means a business that--
                        ``(A) if privately owned, 51 percent is owned by one
                    or more socially and economically disadvantaged
                    individuals;
                        ``(B) if publicly owned, 51 percent of the stock is
                    owned by one or more socially and economically
                    disadvantaged individuals; and
                        ``(C) in the case of a mutual institution, a
                    majority of the Board of Directors, account holders, and
                    the community which the institution services is
                    predominantly comprised of socially and economically
                    disadvantaged individuals.
                ``(16) Community development financial institution.--The
            term `community development financial institution' has the
            meaning given that term under section 103 of the Riegle
            Community Development and Regulatory Improvement Act of 1994.
                ``(17) Minority depository institution.--The term `minority
            depository institution' has the meaning given that term under
            section 308(b) of the Financial Institutions Reform, Recovery,
            and Enforcement Act of 1989.
                ``(18) Socially and economically disadvantaged individual.--
            The term `socially and economically disadvantaged individual'
            means an individual who is a socially disadvantaged individual
            or an economically disadvantaged individual, as such

    [[Page 135 STAT. 72]]

            terms are defined, respectively, under section 8 of the Small
            Business Act (15 U.S.C. 637) and the regulations thereunder.
                ``(19) Tribal government.--The term `Tribal government'
            means the recognized governing body of any Indian or Alaska
            Native tribe, band, nation, pueblo, village, community,
            component band, or component reservation, individually
            identified (including parenthetically) in the list published
            most recently as of the date of enactment of this paragraph
            pursuant to section 104 of the Federally Recognized Indian Tribe
            List Act of 1994 (25 U.S.C. 5131).''.

        (g) <<NOTE: 12 USC 5701 note.>>  Rule of Application.--The
    amendments made by this section shall apply with respect to funds
    appropriated under this section and funds appropriated on and after the
    date of enactment of this section.

                        Subtitle D--Public Transportation

    SEC. 3401. <<NOTE: 49 USC 5301 note.>>  FEDERAL TRANSIT
                              ADMINISTRATION GRANTS.

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

    [[Page 135 STAT. 73]]

                          program under sections 5303 and 5304 of title 49,
                          United States Code;
                              (ii) directed to payroll and operations of
                          public transportation (including payroll and
                          expenses of private providers of public
                          transportation), unless the recipient certifies to
                          the Administrator of the Federal Transit
                          Administration that the recipient has not
                          furloughed any employees;
                              (iii) used to provide a Federal share of the
                          costs for any grant made under this section of 100
                          percent.

        (b) Allocation of Funds.--
                (1) Urbanized area formula grants.--
                        (A) In general.--Of the amounts made available under
                    subsection (a), $26,086,580,227 shall be for grants to
                    recipients and subrecipients under section 5307 of title
                    49, United States Code, and shall be administered as if
                    such funds were provided under section 5307 of such
                    title.
                        (B) <<NOTE: Apportionment.>>  Allocation.--Amounts
                    made available under subparagraph (A) shall be
                    apportioned to urbanized areas based on data contained
                    in the National Transit Database such that--
                              (i) each urbanized area shall receive an
                          apportionment of an amount that, when combined
                          with amounts that were otherwise made available to
                          such urbanized area for similar activities to
                          prevent, prepare for, and respond to coronavirus,
                          is equal to 132 percent of the urbanized area's
                          2018 operating costs; and
                              (ii) for funds remaining after the
                          apportionment described in clause (i), such funds
                          shall be apportioned such that each urbanized area
                          that did not receive an apportionment under clause
                          (i) shall receive an apportionment equal to 25
                          percent of the urbanized area's 2018 operating
                          costs.
                (2) Formula grants for the enhanced mobility of seniors and
            individuals with disabilities.--
                        (A) <<NOTE: Apportionment.>>  In general.--Of the
                    amounts made available under subsection (a), $50,000,000
                    shall be for grants to recipients or subrecipients
                    eligible under section 5310 of title 49, United States
                    Code, and shall be apportioned in accordance with such
                    section.
                        (B) Allocation ratio.--Amounts made available under
                    subparagraph (A) shall be allocated in the same ratio as
                    funds were provided under section 5310 of title 49,
                    United States Code, for fiscal year 2020.
                (3) Formula grants for rural areas.--
                        (A) <<NOTE: Apportionment.>>  In general.--Of the
                    amounts made available under subsection (a),
                    $317,214,013 shall be for grants to recipients or
                    subrecipients eligible under section 5311 of title 49,
                    United States Code, and shall be administered as if the
                    funds were provided under section 5311 of such title,
                    and shall be apportioned in accordance with such
                    section, except as described in paragraph (B).
                        (B) Allocation ratio.--Amounts made available under
                    subparagraph (A) to States, as defined in section 5302
                    of title 49, United States Code, shall be allocated to
                    such States based on data contained in the National
                    Transit Database, such that--

    [[Page 135 STAT. 74]]

                              (i) any State that received an amount for
                          similar activities to prevent, prepare for, and
                          respond to coronavirus that is equal to or greater
                          than 150 percent of the combined 2018 rural
                          operating costs of the recipients and
                          subrecipients in such State shall receive an
                          amount equal to 5 percent of such State's 2018
                          rural operating costs;
                              (ii) any State that does not receive an
                          allocation under clause (i) that received an
                          amount for similar activities to prevent, prepare
                          for, and respond to coronavirus that is equal to
                          or greater than 140 percent of the combined 2018
                          rural operating costs of the recipients and
                          subrecipients in that State shall receive an
                          amount equal to 10 percent of such State's 2018
                          rural operating costs; and
                              (iii) any State that does not receive an
                          allocation under clauses (i) or (ii) shall receive
                          an amount equal to 20 percent of such State's 2018
                          rural operating costs.
                (4) Capital investments.--
                        (A) In general.--Of the amounts made available under
                    subsection (a)--
                              (i) $1,425,000,000 shall be for grants
                          administered under subsections (d) and (e) of
                          section 5309 of title 49, United States Code; and
                              (ii) $250,000,000 shall be for grants
                          administered under subsection (h) of section 5309
                          of title 49, United States Code.
                        (B) Funding distribution.--
                              (i) In general.--Of the amounts made available
                          in subparagraph (A)(i), $1,250,000,000 shall be
                          provided to each recipient for all projects with
                          existing full funding grant agreements that
                          received allocations for fiscal year 2019 or 2020,
                          except that recipients with projects open for
                          revenue service are not eligible to receive a
                          grant under this subparagraph. Funds shall be
                          provided proportionally based on the non-capital
                          investment grant share of the amount allocated.
                              (ii) Allocation.--Of the amounts made
                          available in subparagraph (A)(i), $175,000,000
                          shall be provided to each recipient for all
                          projects with existing full funding grant
                          agreements that received an allocation only prior
                          to fiscal year 2019, except that projects open for
                          revenue service are not eligible to receive a
                          grant under this subparagraph and no project may
                          receive more than 40 percent of the amounts
                          provided under this clause. The Administrator of
                          the Federal Transit Administration shall
                          proportionally distribute funds in excess of such
                          percent to recipients for which the percent of
                          funds does not exceed 40 percent. Funds shall be
                          provided proportionally based on the non-capital
                          investment grant share of the amount allocated.
                              (iii) Eligible recipients.--For amounts made
                          available in subparagraph (A)(ii), eligible
                          recipients shall be any recipient of an allocation
                          under subsection (h) of section 5309 of title 49,
                          United States Code,

    [[Page 135 STAT. 75]]

                          or an applicant in the project development phase
                          described in paragraph (2) of such subsection.
                              (iv) Amount.--Amounts distributed under
                          clauses (i), (ii), and (iii) of subparagraph (A)
                          shall be provided notwithstanding the limitation
                          of any calculation of the maximum amount of
                          Federal financial assistance for the project under
                          subsection (k)(2)(C)(ii) or (h)(7) of section 5309
                          of title 49, United States Code.
                (5) Section 5311(f) services.--
                        (A) In general.--Of the amounts made available under
                    subsection (a) and in addition to the amounts made
                    available under paragraph (3), $100,000,000 shall be
                    available for grants to recipients for bus operators
                    that partner with recipients or subrecipients of funds
                    under section 5311(f) of title 49, United States Code.
                        (B) Allocation ratio.--Notwithstanding paragraph
                    (3), the Administrator of the Federal Transit
                    Administration shall allocate amounts under subparagraph
                    (A) in the same ratio as funds were provided under
                    section 5311 of title 49, United States Code, for fiscal
                    year 2020.
                        (C) Exception.--If a State or territory does not
                    have bus providers eligible under section 5311(f) of
                    title 49, United States Code, funds under this paragraph
                    may be used by such State or territory for any expense
                    eligible under section 5311 of title 49, United States
                    Code.
                (6) Planning.--
                        (A) In general.--Of the amounts made available under
                    subsection (a), $25,000,000 shall be for grants to
                    recipients eligible under section 5307 of title 49,
                    United States Code, for the planning of public
                    transportation associated with the restoration of
                    services as the coronavirus public health emergency
                    concludes and shall be available in accordance with such
                    section.
                        (B) Availability of funds for route planning.--
                    Amounts made available under subparagraph (A) shall be
                    available for route planning designed to--
                              (i) increase ridership and reduce travel
                          times, while maintaining or expanding the total
                          level of vehicle revenue miles of service provided
                          in the planning period; or
                              (ii) make service adjustments to increase the
                          quality or frequency of service provided to low-
                          income riders and disadvantaged neighborhoods or
                          communities.
                        (C) Limitation.--Amounts made available under
                    subparagraph (A) shall not be used for route planning
                    related to transitioning public transportation service
                    provided as of the date of receipt of funds to a
                    transportation network company or other third-party
                    contract provider, unless the existing provider of
                    public transportation service is a third-party contract
                    provider.
                (7) Recipients and subrecipients requiring additional
            assistance.--
                        (A) In general.--Of the amounts made available under
                    subsection (a), $2,207,561,294 shall be for grants to
                    eligible recipients or subrecipients of funds under
                    sections 5307 or 5311 of title 49, United States Code,
                    that,

    [[Page 135 STAT. 76]]

                    as a result of COVID-19, require additional assistance
                    for costs related to operations, personnel, cleaning,
                    and sanitization combating the spread of pathogens on
                    transit systems, and debt service payments incurred to
                    maintain operations and avoid layoffs and furloughs.
                        (B) Administration.--Funds made available under
                    subparagraph (A) shall, after allocation, be
                    administered as if provided under paragraph (1) or (3),
                    as applicable.
                        (C) Application requirements.--
                              (i) In general.--The Administrator of the
                          Federal Transit Administration may not allocate
                          funds to an eligible recipient or subrecipient of
                          funds under chapter 53 of title 49, United States
                          Code, unless the recipient provides to the
                          Administrator--
                                        (I) <<NOTE: Estimates.>>  estimates
                                    of financial need;
                                        (II) <<NOTE: Data.>>  data on
                                    reductions in farebox or other sources
                                    of local revenue for sustained
                                    operations;
                                        (III) <<NOTE: Spending plan.>>  a
                                    spending plan for such funds; and
                                        (IV) demonstration of expenditure of
                                    greater than 90 percent of funds
                                    available to the applicant from funds
                                    made available for similar activities in
                                    fiscal year 2020.
                              (ii) Deadlines.--The Administrator of the
                          Federal Transit Administration shall--
                                        (I) <<NOTE: Notice.>>  not later
                                    than 180 days after the date of
                                    enactment of this Act, issue a Notice of
                                    Funding Opportunity for assistance under
                                    this paragraph; and
                                        (II) not later than 120 days after
                                    the application deadline established in
                                    the Notice of Funding Opportunity under
                                    subclause (I), make awards under this
                                    paragraph to selected applicants.
                              (iii) Evaluation.--
                                        (I) In general.--Applications for
                                    assistance under this paragraph shall be
                                    evaluated by the Administrator of the
                                    Federal Transit Administration based on
                                    the level of financial need demonstrated
                                    by an eligible recipient or
                                    subrecipient, including projections of
                                    future financial need to maintain
                                    service as a percentage of the 2018
                                    operating costs that has not been
                                    replaced by the funds made available to
                                    the eligible recipient or subrecipient
                                    under paragraphs (1) through (5) of this
                                    subsection when combined with the
                                    amounts allocated to such eligible
                                    recipient or subrecipient from funds
                                    previously made available for the
                                    operating expenses of transit agencies
                                    related to the response to the COVID-19
                                    public health emergency.
                                        (II) Restriction.--Amounts made
                                    available under this paragraph shall
                                    only be available for operating
                                    expenses.
                              (iv) State applicants.--A State may apply for
                          assistance under this paragraph on behalf of an
                          eligible recipient or subrecipient or a group of
                          eligible recipients or subrecipients.
                        (D) Unobligated funds.--If amounts made available
                    under this paragraph remain unobligated on September

    [[Page 135 STAT. 77]]

                    30, 2023, such amounts shall be available for any
                    purpose eligible under sections 5307 or 5311 of title
                    49, United States Code.

        TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

    SEC. 4001. <<NOTE: 5 USC 6301 note.>>  EMERGENCY FEDERAL EMPLOYEE
                              LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Federal Employee Leave Fund (in this section
    referred to as the ``Fund''), to be administered by the Director of the
    Office of Personnel Management, for the purposes set forth in subsection
    (b). In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $570,000,000, which shall be deposited into the Fund and
    remain available through September 30, 2022. The Fund is available for
    reasonable expenses incurred by the Office of Personnel Management in
    administering this section.
        (b) <<NOTE: Reimbursement.>>  Purpose.--Amounts in the Fund shall be
    available for reimbursement to an agency for the use of paid leave under
    this section by any employee of the agency who is unable to work because
    the employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes optional
            a virtual learning instruction model or requires or makes
            optional a hybrid of in-person and virtual learning instruction
            models, or the child care provider of such son or daughter is
            unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.

        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee during the
            period beginning on the date of enactment of this Act and ending
            on September 30, 2021.

    [[Page 135 STAT. 78]]

                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee in an amount
                    not to exceed 600 hours of paid leave for each full-time
                    employee, and in the case of a part-time employee,
                    employee on an uncommon tour of duty, or employee with a
                    seasonal work schedule, in an amount not to exceed the
                    proportional equivalent of 600 hours to the extent
                    amounts in the Fund remain available for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to an
                    employee; and
                        (B) may not be used by an employee concurrently with
                    any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee under this section shall reduce the
            total service used to calculate any Federal civilian retirement
            benefit.

        (d) Employee Defined.--In this section, the term ``employee''
    means--
                (1) an individual in the executive branch for whom annual
            and sick leave is provided under subchapter I of chapter 63 of
            title 5, United States Code;
                (2) an individual employed by the United States Postal
            Service;
                (3) an individual employed by the Postal Regulatory
            Commission; and
                (4) an employee of the Public Defender Service for the
            District of Columbia and the District of Columbia Courts.
    SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $77,000,000, to remain available until September 30, 2025,
    for necessary expenses of the Government Accountability Office to
    prevent, prepare for, and respond to Coronavirus and to support
    oversight of the Coronavirus response and of funds provided in this Act
    or any other Act pertaining to the Coronavirus pandemic.
    SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
                              AVAILABILITY.

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

    [[Page 135 STAT. 79]]

    SEC. 4004. FUNDING FOR THE WHITE HOUSE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $12,800,000, to remain available until September 30, 2021,
    for necessary expenses for the White House, to prevent, prepare for, and
    respond to coronavirus.
    SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.

        In addition to amounts otherwise available, there is appropriated to
    the Federal Emergency Management Agency for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $50,000,000,000, to
    remain available until September 30, 2025, to carry out the purposes of
    the Disaster Relief Fund for costs associated with major disaster
    declarations.
    SEC. 4006. <<NOTE: 42 USC 5174 note.>>  FUNERAL ASSISTANCE.

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

        (b) Use of Funds.--Funds appropriated under section 4005 may be used
    to carry out subsection (a) of this section.
    SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $400,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program.
    SEC. 4008. HUMANITARIAN RELIEF.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $110,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program for the purposes of providing
    humanitarian relief to families and individuals encountered by the
    Department of Homeland Security.
    SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $650,000,000, to remain available until
    September 30, 2023, for the Cybersecurity and Infrastructure Security
    Agency for cybersecurity risk mitigation.
    SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury

    [[Page 135 STAT. 80]]

    not otherwise appropriated, $200,000,000, to remain available until
    September 30, 2024, for the United States Digital Service.
    SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.

        In addition to amounts otherwise appropriated, there is appropriated
    to the General Services Administration for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $1,000,000,000, to
    remain available until September 30, 2025, to carry out the purposes of
    the Technology Modernization Fund.
    SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.

        In addition to amounts otherwise available, there is appropriated to
    the General Services Administration for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $150,000,000, to
    remain available until September 30, 2024, to carry out the purposes of
    the Federal Citizen Services Fund.
    SEC. 4013. AFG AND SAFER PROGRAM FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $300,000,000, to remain available until September 30, 2025, of which
    $100,000,000 shall be for assistance to firefighter grants and
    $200,000,000 shall be for staffing for adequate fire and emergency
    response grants.
    SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for
    emergency management performance grants.
    SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
                              CONTRACTORS.

        Section 3610 of the CARES Act (Public Law 116-136; 134 Stat.
    414) <<NOTE: 41 USC 6301 note prec.>>  is amended by striking
    ``September 30, 2020'' and inserting ``September 30, 2021''.
    SEC. 4016. <<NOTE: 5 USC 8101 note.>>  ELIGIBILITY FOR WORKERS'
                              COMPENSATION BENEFITS FOR FEDERAL
                              EMPLOYEES DIAGNOSED WITH COVID-19.

        (a) In General.--Subject to subsection (c), a covered employee
    shall, with respect to any claim made by or on behalf of the covered
    employee for benefits under subchapter I of chapter 81 of title 5,
    United States Code, be deemed to have an injury proximately caused by
    exposure to the novel coronavirus arising out of the nature of the
    covered employee's employment. Such covered employee, or a beneficiary
    of such an employee, shall be entitled to such benefits for such claim,
    including disability compensation, medical services, and survivor
    benefits.
        (b) Definitions.--In this section:
                (1) Covered employee.--
                        (A) In general.--The term ``covered employee'' means
                    an individual--
                              (i) <<NOTE: Time period.>>  who is an employee
                          under section 8101(1) of title 5, United States
                          Code, employed in the Federal

    [[Page 135 STAT. 81]]

                          service at anytime during the period beginning on
                          January 27, 2020, and ending on January 27, 2023;
                              (ii) who is diagnosed with COVID-19 during
                          such period; and
                              (iii) who, during a covered exposure period
                          prior to such diagnosis, carries out duties that--
                                        (I) require contact with patients,
                                    members of the public, or co-workers; or
                                        (II) include a risk of exposure to
                                    the novel coronavirus.
                        (B) Teleworking exception.--The term ``covered
                    employee'' does not include any employee otherwise
                    covered by subparagraph (A) who is exclusively
                    teleworking during a covered exposure period, regardless
                    of whether such employment is full time or part time.
                (2) <<NOTE: Determination.>>  Covered exposure period.--The
            term ``covered exposure period'' means, with respect to a
            diagnosis of COVID-19, the period beginning on a date to be
            determined by the Secretary of Labor.
                (3) Novel coronavirus.--The term ``novel coronavirus'' means
            SARS-CoV-2 or another coronavirus declared to be a pandemic by
            public health authorities.

        (c) Limitation.--
                (1) Determinations made on or before the date of
            enactment.--This section shall not apply with respect to a
            covered employee who is determined to be entitled to benefits
            under subchapter I of chapter 81 of title 5, United States Code,
            for a claim described in subsection (a) if such determination is
            made on or before the date of enactment of this Act.
                (2) <<NOTE: Termination date.>>  Limitation on duration of
            benefits.--No funds are authorized to be appropriated to pay,
            and no benefits may be paid for, claims approved on the basis of
            subsection (a) after September 30, 2030. No administrative costs
            related to any such claim may be paid after such date.

        (d) Employees' Compensation Fund.--
                (1) In general.--The costs of benefits for claims approved
            on the basis of subsection (a) shall not be included in the
            annual statement of the cost of benefits and other payments of
            an agency or instrumentality under section 8147(b) of title 5,
            United States Code.
                (2) Fair share provision.--Costs of administration for
            claims described in paragraph (1)--
                        (A) may be paid from the Employees' Compensation
                    Fund; and
                        (B) shall not be subject to the fair share provision
                    in section 8147(c) of title 5, United States Code.

            TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

    SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

        (a) Eligibility of Certain Nonprofit Entities for Covered Loans
    Under the Paycheck Protection Program.--
                (1) In general.--Section 7(a)(36) of the Small Business Act
            (15 U.S.C. 636(a)(36)), as amended by the Economic Aid

    [[Page 135 STAT. 82]]

            to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
            III of division N of Public Law 116-260) <<NOTE: 134 Stat.
            1993.>> , is amended--
                        (A) in subparagraph (A)--
                              (i) in clause (xv), by striking ``and'' at the
                          end;
                              (ii) in clause (xvi), by striking the period
                          at the end and inserting ``; and''; and
                              (iii) by adding at the end the following:
                              ``(xvii) <<NOTE: Definition.>>  the term
                          `additional covered nonprofit entity'--
                                        ``(I) means an organization
                                    described in any paragraph of section
                                    501(c) of the Internal Revenue Code of
                                    1986, other than paragraph (3), (4),
                                    (6), or (19), and exempt from tax under
                                    section 501(a) of such Code; and
                                        ``(II) does not include any entity
                                    that, if the entity were a business
                                    concern, would be described in section
                                    120.110 of title 13, Code of Federal
                                    Regulations (or in any successor
                                    regulation or other related guidance or
                                    rule that may be issued by the
                                    Administrator) other than a business
                                    concern described in paragraph (a) or
                                    (k) of such section.''; and
                        (B) in subparagraph (D)--
                              (i) in clause (iii), by adding at the end the
                          following:
                                        ``(III) Eligibility of certain
                                    organizations.--Subject to the
                                    provisions in this subparagraph, during
                                    the covered period--
                                                ``(aa) a nonprofit
                                            organization shall be eligible
                                            to receive a covered loan if the
                                            nonprofit organization employs
                                            not more than 500 employees per
                                            physical location of the
                                            organization; and
                                                ``(bb) an additional covered
                                            nonprofit entity and an
                                            organization that, but for
                                            subclauses (I)(dd) and (II)(dd)
                                            of clause (vii), would be
                                            eligible for a covered loan
                                            under clause (vii) shall be
                                            eligible to receive a covered
                                            loan if the entity or
                                            organization employs not more
                                            than 300 employees per physical
                                            location of the entity or
                                            organization.''; and
                              (ii) by adding at the end the following:
                              ``(ix) Eligibility of additional covered
                          nonprofit entities.--An additional covered
                          nonprofit entity shall be eligible to receive a
                          covered loan if--
                                        ``(I) the additional covered
                                    nonprofit entity does not receive more
                                    than 15 percent of its receipts from
                                    lobbying activities;
                                        ``(II) the lobbying activities of
                                    the additional covered nonprofit entity
                                    do not comprise more than 15 percent of
                                    the total activities of the
                                    organization;
                                        ``(III) the cost of the lobbying
                                    activities of the additional covered
                                    nonprofit entity did not exceed
                                    $1,000,000 during the most recent tax
                                    year of the additional covered nonprofit
                                    entity that ended prior to February 15,
                                    2020; and

    [[Page 135 STAT. 83]]

                                        ``(IV) the additional covered
                                    nonprofit entity employs not more than
                                    300 employees.''.
                (2) Eligibility for second draw loans.--Paragraph (37)(A)(i)
            of section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as
            added by the Economic Aid to Hard-Hit Small Businesses,
            Nonprofits, and Venues Act (title III of division N of Public
            Law 116-260) <<NOTE: 134 Stat. 2001.>> , is amended by inserting
            `` `additional covered nonprofit entity','' after ``the terms''.

        (b) Eligibility of Internet Publishing Organizations for Covered
    Loans Under the Paycheck Protection Program.--
                (1) In general.--Section 7(a)(36)(D) of the Small Business
            Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is
            further amended--
                        (A) in clause (iii), by adding at the end the
                    following:
                                        ``(IV) Eligibility of internet
                                    publishing organizations.--A business
                                    concern or other organization that was
                                    not eligible to receive a covered loan
                                    the day before the date of enactment of
                                    this subclause, is assigned a North
                                    American Industry Classification System
                                    code of 519130, certifies in good faith
                                    as an Internet-only news publisher or
                                    Internet-only periodical publisher, and
                                    is engaged in the collection and
                                    distribution of local or regional and
                                    national news and information shall be
                                    eligible to receive a covered loan for
                                    the continued provision of news,
                                    information, content, or emergency
                                    information if--
                                                ``(aa) the business concern
                                            or organization employs not more
                                            than 500 employees, or the size
                                            standard established by the
                                            Administrator for that North
                                            American Industry Classification
                                            code, per physical location of
                                            the business concern or
                                            organization; and

                                            ``(bb) <<NOTE: Certification.>>
                                            the business concern or
                                            organization makes a good faith
                                            certification that proceeds of
                                            the loan will be used to support
                                            expenses at the component of the
                                            business concern or organization
                                            that supports local or regional
                                            news.'';
                        (B) in clause (iv)--
                              (i) in subclause (III), by striking ``and'' at
                          the end;
                              (ii) in subclause (IV)(bb), by striking the
                          period at the end and inserting ``; and''; and
                              (iii) by adding at the end the following:
                                        ``(V) <<NOTE: Certification.>>  any
                                    business concern or other organization
                                    that was not eligible to receive a
                                    covered loan the day before the date of
                                    enactment of this subclause, is assigned
                                    a North American Industry Classification
                                    System code of 519130, certifies in good
                                    faith as an Internet-only news publisher
                                    or Internet-only periodical publisher,
                                    and is engaged in the collection and
                                    distribution of local or regional and
                                    national news and information, if the
                                    business concern or organization--
                                                ``(aa) employs not more than
                                            500 employees, or the size
                                            standard established by the
                                            Administrator for that North
                                            American

    [[Page 135 STAT. 84]]

                                            Industry Classification code,
                                            per physical location of the
                                            business concern or
                                            organization; and
                                                ``(bb) is majority owned or
                                            controlled by a business concern
                                            or organization that is assigned
                                            a North American Industry
                                            Classification System code of
                                            519130.'';
                        (C) in clause (v), by striking ``clause (iii)(II),
                    (iv)(IV), or (vii)'' and inserting ``subclause (II),
                    (III), or (IV) of clause (iii), subclause (IV) or (V) of
                    clause (iv), clause (vii), or clause (ix)''; and
                        (D) in clause (viii)(II)--
                              (i) by striking ``business concern made
                          eligible by clause (iii)(II) or clause (iv)(IV) of
                          this subparagraph'' and inserting ``business
                          concern made eligible by subclause (II) or (IV) of
                          clause (iii) or subclause (IV) or (V) of clause
                          (iv) of this subparagraph''; and
                              (ii) by inserting ``or organization'' after
                          ``business concern'' each place it appears.
                (2) Eligibility for second draw loans.--Section
            7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by the
            Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
            Venues Act (title III of division N of Public Law 116-
            260) <<NOTE: 134 Stat. 2002.>> , is amended by striking ``clause
            (iii)(II), (iv)(IV), or (vii)'' and inserting ``subclause (II),
            (III), or (IV) of clause (iii), subclause (IV) or (V) of clause
            (iv), clause (vii), or clause (ix)''.

        (c) Coordination With Continuation Coverage Premium Assistance.--
                (1) Paycheck protection program.--Section 7A(a)(12) of the
            Small Business Act (as redesignated, transferred, and amended by
            section 304(b) of the Economic Aid to Hard-Hit Small Businesses,
            Nonprofits, and Venues Act (Public Law 116-260)) <<NOTE: 134
            Stat. 1993.>>  is amended--
                        (A) by striking ``CARES Act or'' and inserting
                    ``CARES Act,''; and
                        (B) by inserting before the period at the end the
                    following: ``, or premiums taken into account in
                    determining the credit allowed under section 6432 of the
                    Internal Revenue Code of 1986''.
                (2) Paycheck protection program second draw.--Section
            7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by the
            Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
            Venues Act (title III of division N of Public Law 116-
            260) <<NOTE: 134 Stat. 2005.>> , is amended--
                        (A) by striking ``or'' at the end of item (aa);
                        (B) by striking the period at the end of item (bb)
                    and inserting ``; or''; and
                        (C) by adding at the end the following new item:
                                                ``(cc) premiums taken into
                                            account in determining the
                                            credit allowed under section
                                            6432 of the Internal Revenue
                                            Code of 1986.''.
                (3) <<NOTE: 15 USC 636 note.>>  Applicability.--The
            amendments made by this subsection shall apply only with respect
            to applications for forgiveness of covered loans made under
            paragraphs (36) or (37) of section 7(a) of the Small Business
            Act, as amended by the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (title III of division N
            of Public Law 116-260),

    [[Page 135 STAT. 85]]

            that are received on or after the date of the enactment of this
            Act.

        (d) Commitment Authority and Appropriations.--
                (1) Commitment authority.--Section 1102(b)(1) of the CARES
            Act (Public Law 116-136) <<NOTE: 134 Stat. 293, 660, 2019.>>  is
            amended by striking ``$806,450,000,000'' and inserting
            ``$813,700,000,000''.
                (2) Direct appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Administrator of the
            Small Business Administration for fiscal year 2021, out of any
            money in the Treasury not otherwise appropriated,
            $7,250,000,000, to remain available until expended, for carrying
            out this section.
    SEC. 5002. <<NOTE: 15 USC 9009 note.>>  TARGETED EIDL ADVANCE.

        (a) Definitions.--In this section--
                (1) the term ``Administrator'' means the Administrator of
            the Small Business Administration; and
                (2) the terms ``covered entity'' and ``economic loss'' have
            the meanings given the terms in section 331(a) of the Economic
            Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act
            (title III of division N of Public Law 116-260).

        (b) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Administrator for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $15,000,000,000--
                (1) to remain available until expended; and
                (2) of which, the Administrator shall use--
                        (A) $10,000,000,000 to make payments to covered
                    entities that have not received the full amounts to
                    which the covered entities are entitled under section
                    331 of the Economic Aid to Hard-Hit Small Businesses,
                    Nonprofits, and Venues Act (title III of division N of
                    Public Law 116-260); and
                        (B) $5,000,000,000 to make payments under section
                    1110(e) of the CARES Act (15 U.S.C. 9009(e)), each of
                    which shall be--
                              (i) made to a covered entity that--
                                        (I) has suffered an economic loss of
                                    greater than 50 percent; and
                                        (II) employs not more than 10
                                    employees;
                              (ii) in an amount that is $5,000; and
                              (iii) with respect to the covered entity to
                          which the payment is made, in addition to any
                          payment made to the covered entity under section
                          1110(e) of the CARES Act (15 U.S.C. 9009(e)) or
                          section 331 of the Economic Aid to Hard-Hit Small
                          Businesses, Nonprofits, and Venues Act (title III
                          of division N of Public Law 116-260).
    SEC. 5003. <<NOTE: 15 USC 9009c.>>  SUPPORT FOR RESTAURANTS.

        (a) Definitions.--In this section:
                (1) Administrator.--The term ``Administrator'' means the
            Administrator of the Small Business Administration.
                (2) <<NOTE: Determination. Agreement date.>>  Affiliated
            business.--The term ``affiliated business'' means a business in
            which an eligible entity has an equity or right to profit
            distributions of not less than 50 percent, or in which an
            eligible entity has the contractual authority to control the
            direction of the business, provided that such

    [[Page 135 STAT. 86]]

            affiliation shall be determined as of any arrangements or
            agreements in existence as of March 13, 2020.
                (3) Covered period.--The term ``covered period'' means the
            period--
                        (A) beginning on February 15, 2020; and
                        (B) <<NOTE: Determination. Deadline.>>  ending on
                    December 31, 2021, or a date to be determined by the
                    Administrator that is not later than 2 years after the
                    date of enactment of this section.
                (4) Eligible entity.--The term ``eligible entity''--
                        (A) means a restaurant, food stand, food truck, food
                    cart, caterer, saloon, inn, tavern, bar, lounge,
                    brewpub, tasting room, taproom, licensed facility or
                    premise of a beverage alcohol producer where the public
                    may taste, sample, or purchase products, or other
                    similar place of business in which the public or patrons
                    assemble for the primary purpose of being served food or
                    drink;
                        (B) includes an entity described in subparagraph (A)
                    that is located in an airport terminal or that is a
                    Tribally-owned concern; and
                        (C) does not include--
                              (i) an entity described in subparagraph (A)
                          that--
                                        (I) is a State or local government-
                                    operated business;
                                        (II) <<NOTE: Agreement date.>>  as
                                    of March 13, 2020, owns or operates
                                    (together with any affiliated business)
                                    more than 20 locations, regardless of
                                    whether those locations do business
                                    under the same or multiple names; or
                                        (III) has a pending application for
                                    or has received a grant under section
                                    324 of the Economic Aid to Hard-Hit
                                    Small Businesses, Nonprofits, and Venues
                                    Act (title III of division N of Public
                                    Law 116-260); or
                              (ii) a publicly-traded company.
                (5) Exchange; issuer; security.--The terms ``exchange'',
            ``issuer'', and ``security'' have the meanings given those terms
            in section 3(a) of the Securities Exchange Act of 1934 (15
            U.S.C. 78c(a)).
                (6) Fund.--The term ``Fund'' means the Restaurant
            Revitalization Fund established under subsection (b).
                (7) Pandemic-related revenue loss.--The term ``pandemic-
            related revenue loss'' means, with respect to an eligible
            entity--
                        (A) except as provided in subparagraphs (B), (C),
                    and (D), the gross receipts, as established using such
                    verification documentation as the Administrator may
                    require, of the eligible entity during 2020 subtracted
                    from the gross receipts of the eligible entity in 2019,
                    if such sum is greater than zero;
                        (B) if the eligible entity was not in operation for
                    the entirety of 2019--
                              (i) the difference between--
                                        (I) the product obtained by
                                    multiplying the average monthly gross
                                    receipts of the eligible entity in 2019
                                    by 12; and

    [[Page 135 STAT. 87]]

                                        (II) the product obtained by
                                    multiplying the average monthly gross
                                    receipts of the eligible entity in 2020
                                    by 12; or
                              (ii) <<NOTE: Determination.>>  an amount based
                          on a formula determined by the Administrator;
                        (C) <<NOTE: Time period.>>  if the eligible entity
                    opened during the period beginning on January 1, 2020,
                    and ending on the day before the date of enactment of
                    this section--
                              (i) the expenses described in subsection
                          (c)(5)(A) that were incurred by the eligible
                          entity minus any gross receipts received; or
                              (ii) <<NOTE: Determination.>>  an amount based
                          on a formula determined by the Administrator; or
                        (D) if the eligible entity has not yet opened as of
                    the date of application for a grant under subsection
                    (c), but has incurred expenses described in subsection
                    (c)(5)(A) as of the date of enactment of this section--
                              (i) the amount of those expenses; or
                              (ii) <<NOTE: Determination.>>  an amount based
                          on a formula determined by the Administrator.
            For purposes of this paragraph, the pandemic-related revenue
            losses for an eligible entity shall be reduced by any amounts
            received from a covered loan made under paragraph (36) or (37)
            of section 7(a) of the Small Business Act (15 U.S.C. 636(a)) in
            2020 or 2021.
                (8) Payroll costs.--The term ``payroll costs'' has the
            meaning given the term in section 7(a)(36)(A) of the Small
            Business Act (15 U.S.C. 636(a)(36)(A)), except that such term
            shall not include--
                        (A) qualified wages (as defined in subsection (c)(3)
                    of section 2301 of the CARES Act) taken into account in
                    determining the credit allowed under such section 2301;
                    or
                        (B) premiums taken into account in determining the
                    credit allowed under section 6432 of the Internal
                    Revenue Code of 1986.
                (9) Publicly-traded company.--The term ``publicly-traded
            company'' means an entity that is majority owned or controlled
            by an entity that is an issuer, the securities of which are
            listed on a national securities exchange under section 6 of the
            Securities Exchange Act of 1934 (15 U.S.C. 78f).
                (10) Tribally-owned concern.--The term ``Tribally-owned
            concern'' has the meaning given the term in section 124.3 of
            title 13, Code of Federal Regulations, or any successor
            regulation.

        (b) Restaurant Revitalization Fund.--
                (1) In general.--There is established in the Treasury of the
            United States a fund to be known as the Restaurant
            Revitalization Fund.
                (2) Appropriations.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated to the Restaurant
                    Revitalization Fund for fiscal year 2021, out of any
                    money in the Treasury not otherwise appropriated,
                    $28,600,000,000, to remain available until expended.
                        (B) Distribution.--

    [[Page 135 STAT. 88]]

                              (i) In general.--Of the amounts made available
                          under subparagraph (A)--
                                        (I) $5,000,000,000 shall be
                                    available to eligible entities with
                                    gross receipts during 2019 of not more
                                    than $500,000; and
                                        (II) $23,600,000,000 shall be
                                    available to the Administrator to award
                                    grants under subsection (c) in an
                                    equitable manner to eligible entities of
                                    different sizes based on annual gross
                                    receipts.
                              (ii) Adjustments.--The Administrator may make
                          adjustments as necessary to the distribution of
                          funds under clause (i)(II) based on demand and the
                          relative local costs in the markets in which
                          eligible entities operate.
                        (C) <<NOTE: Effective date. Determination.>>  Grants
                    after initial period.--Notwithstanding subparagraph (B),
                    on and after the date that is 60 days after the date of
                    enactment of this section, or another period of time
                    determined by the Administrator, the Administrator may
                    make grants using amounts appropriated under
                    subparagraph (A) to any eligible entity regardless of
                    the annual gross receipts of the eligible entity.
                (3) Use of funds.--The Administrator shall use amounts in
            the Fund to make grants described in subsection (c).

        (c) Restaurant Revitalization Grants.--
                (1) In general.--Except as provided in subsection (b) and
            paragraph (3), the Administrator shall award grants to eligible
            entities in the order in which applications are received by the
            Administrator.
                (2) Application.--
                        (A) Certification.--An eligible entity applying for
                    a grant under this subsection shall make a good faith
                    certification that--
                              (i) the uncertainty of current economic
                          conditions makes necessary the grant request to
                          support the ongoing operations of the eligible
                          entity; and
                              (ii) the eligible entity has not applied for
                          or received a grant under section 324 of the
                          Economic Aid to Hard-Hit Small Businesses,
                          Nonprofits, and Venues Act (title III of division
                          N of Public Law 116-260).
                        (B) Business identifiers.--In accepting applications
                    for grants under this subsection, the Administrator
                    shall prioritize the ability of each applicant to use
                    their existing business identifiers over requiring other
                    forms of registration or identification that may not be
                    common to their industry and imposing additional burdens
                    on applicants.
                (3) Priority in awarding grants.--
                        (A) <<NOTE: Time period.>>  In general.--During the
                    initial 21-day period in which the Administrator awards
                    grants under this subsection, the Administrator shall
                    prioritize awarding grants to eligible entities that are
                    small business concerns owned and controlled by women
                    (as defined in section 3(n) of the Small Business Act
                    (15 U.S.C. 632(n))), small business concerns owned and
                    controlled by veterans (as defined in section 3(q) of
                    such Act (15 U.S.C. 632(q))), or socially and
                    economically disadvantaged small business concerns (as
                    defined in section 8(a)(4)(A) of the Small Business Act

    [[Page 135 STAT. 89]]

                    (15 U.S.C. 637(a)(4)(A))). The Administrator may take
                    such steps as necessary to ensure that eligible entities
                    described in this subparagraph have access to grant
                    funding under this section after the end of such 21-day
                    period.
                        (B) Certification.--For purposes of establishing
                    priority under subparagraph (A), an applicant shall
                    submit a self-certification of eligibility for priority
                    with the grant application.
                (4) Grant amount.--
                        (A) Aggregate maximum amount.--The aggregate amount
                    of grants made to an eligible entity and any affiliated
                    businesses of the eligible entity under this
                    subsection--
                              (i) shall not exceed $10,000,000; and
                              (ii) shall be limited to $5,000,000 per
                          physical location of the eligible entity.
                        (B) Determination of grant amount.--
                              (i) In general.--Except as provided in this
                          paragraph, the amount of a grant made to an
                          eligible entity under this subsection shall be
                          equal to the pandemic-related revenue loss of the
                          eligible entity.
                              (ii) Return to treasury.--Any amount of a
                          grant made under this subsection to an eligible
                          entity based on estimated receipts that is greater
                          than the actual gross receipts of the eligible
                          entity in 2020 shall be returned to the Treasury.
                (5) Use of funds.--During the covered period, an eligible
            entity that receives a grant under this subsection may use the
            grant funds for the following expenses incurred as a direct
            result of, or during, the COVID-19 pandemic:
                        (A) Payroll costs.
                        (B) Payments of principal or interest on any
                    mortgage obligation (which shall not include any
                    prepayment of principal on a mortgage obligation).
                        (C) Rent payments, including rent under a lease
                    agreement (which shall not include any prepayment of
                    rent).
                        (D) Utilities.
                        (E) Maintenance expenses, including--
                              (i) construction to accommodate outdoor
                          seating; and
                              (ii) walls, floors, deck surfaces, furniture,
                          fixtures, and equipment.
                        (F) Supplies, including protective equipment and
                    cleaning materials.
                        (G) Food and beverage expenses that are within the
                    scope of the normal business practice of the eligible
                    entity before the covered period.
                        (H) Covered supplier costs, as defined in section
                    7A(a) of the Small Business Act (as redesignated,
                    transferred, and amended by section 304(b) of the
                    Economic Aid to Hard-Hit Small Businesses, Nonprofits,
                    and Venues Act (Public Law 116-260)).
                        (I) Operational expenses.
                        (J) Paid sick leave.
                        (K) Any other expenses that the Administrator
                    determines to be essential to maintaining the eligible
                    entity.

    [[Page 135 STAT. 90]]

                (6) Returning funds.--If an eligible entity that receives a
            grant under this subsection fails to use all grant funds or
            permanently ceases operations on or before the last day of the
            covered period, the eligible entity shall return to the Treasury
            any funds that the eligible entity did not use for the allowable
            expenses under paragraph (5).
    SEC. 5004. <<NOTE: 15 USC 9013.>>  COMMUNITY NAVIGATOR PILOT
                              PROGRAM.

        (a) Definitions.--In this section:
                (1) Administration.--The term ``Administration'' means the
            Small Business Administration.
                (2) Administrator.--The term ``Administrator'' means the
            Administrator of the Small Business Administration.
                (3) Community navigator services.--The term ``community
            navigator services'' means the outreach, education, and
            technical assistance provided by community navigators that
            target eligible businesses to increase awareness of, and
            participation in, programs of the Small Business Administration.
                (4) Community navigator.--The term ``community navigator''
            means a community organization, community financial institution
            as defined in section 7(a)(36)(A) of the Small Business Act (15
            U.S.C. 636(a)(36)(A)), or other private nonprofit organization
            engaged in the delivery of community navigator services.
                (5) Eligible business.--The term ``eligible business'' means
            any small business concern, with priority for small business
            concerns owned and controlled by women (as defined in section
            3(n) of the Small Business Act (15 U.S.C. 632(n))), small
            business concerns owned and controlled by veterans (as defined
            in section 3(q) of such Act (15 U.S.C. 632(q))), and socially
            and economically disadvantaged small business concerns (as
            defined in section 8(a)(4)(A) of the Small Business Act (15
            U.S.C. 637(a)(4)(A))).
                (6) Private nonprofit organization.--The term ``private
            nonprofit organization'' means an entity that is described in
            section 501(c) of the Internal Revenue Code of 1986 and exempt
            from tax under section 501(a) of such Code.
                (7) Resource partner.--The term ``resource partner'' means--
                        (A) a small business development center (as defined
                    in section 3 of the Small Business Act (15 U.S.C. 632));
                        (B) a women's business center (as described in
                    section 29 of the Small Business Act (15 U.S.C. 656));
                    and
                        (C) a chapter of the Service Corps of Retired
                    Executives (as defined in section 8(b)(1)(B) of the Act
                    (15 U.S.C. 637(b)(1)(B))).
                (8) Small business concern.--The term ``small business
            concern'' has the meaning given under section 3 of the Small
            Business Act (15 U.S.C. 632).
                (9) State.--The term ``State'' means a State of the United
            States, the District of Columbia, the Commonwealth of Puerto
            Rico, the Virgin Islands, American Samoa, the Commonwealth of
            the Northern Mariana Islands, and Guam, or an agency,
            instrumentality, or fiscal agent thereof.
                (10) Unit of general local government.--The term ``unit of
            general local government'' means a county, city, town, village,
            or other general purpose political subdivision of a State.

    [[Page 135 STAT. 91]]

        (b) Community Navigator Pilot Program.--
                (1) <<NOTE: Grants. Contracts.>>  In general.--The
            Administrator of the Small Business Administration shall
            establish a Community Navigator pilot program to make grants to,
            or enter into contracts or cooperative agreements with, private
            nonprofit organizations, resource partners, States, Tribes, and
            units of local government to ensure the delivery of free
            community navigator services to current or prospective owners of
            eligible businesses in order to improve access to assistance
            programs and resources made available because of the COVID-19
            pandemic by Federal, State, Tribal, and local entities.
                (2) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for fiscal
            year 2021, out of any money in the Treasury not otherwise
            appropriated, $100,000,000, to remain available until September
            30, 2022, for carrying out this subsection.

        (c) Outreach and Education.--
                (1) Promotion.--The Administrator shall develop and
            implement a program to promote community navigator services to
            current or prospective owners of eligible businesses.
                (2) <<NOTE: Determination.>>  Call center.--The
            Administrator shall establish a telephone hotline to offer
            information about Federal programs to assist eligible businesses
            and offer referral services to resource partners, community
            navigators, potential lenders, and other persons that the
            Administrator determines appropriate for current or prospective
            owners of eligible businesses.
                (3) Outreach.--The Administrator shall--
                        (A) conduct outreach and education, in the 10 most
                    commonly spoken languages in the United States, to
                    current or prospective owners of eligible businesses on
                    community navigator services and other Federal programs
                    to assist eligible businesses;
                        (B) improve the website of the Administration to
                    describe such community navigator services and other
                    Federal programs; and
                        (C) implement an education campaign by advertising
                    in media targeted to current or prospective owners of
                    eligible businesses.
                (4) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for fiscal
            year 2021, out of any money in the Treasury not otherwise
            appropriated, $75,000,000, to remain available until September
            30, 2022, for carrying out this subsection.

        (d) Sunset.--The authority of the Administrator to make grants under
    this section shall terminate on December 31, 2025.
    SEC. 5005. SHUTTERED VENUE OPERATORS.

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

    [[Page 135 STAT. 92]]

        (b) Reduction of Shuttered Venues Assistance for New PPP
    Recipients.--Section 324 of the Economic Aid to Hard-Hit Small
    Businesses, Nonprofits, and Venues Act (title III of division N of
    Public Law 116-260), is amended--
                (1) <<NOTE: 134 Stat. 2024.>>  in subsection (a)(1)(A)(vi)--
                        (A) by striking subclause (III);
                        (B) by redesignating subclause (IV) as subclause
                    (III); and
                        (C) in subclause (III), as so redesignated, by
                    striking ``subclauses (I), (II), and (III)'' and
                    inserting ``subclauses (I) and (II)''; and
                (2) <<NOTE: 134 Stat. 2029.>>  in subsection (c)(1)--
                        (A) in subparagraph (A), in the matter preceding
                    clause (i), by striking ``A grant'' and inserting
                    ``Subject to subparagraphs (B) and (C), a grant''; and
                        (B) by adding at the end the following:
                        ``(C) Reduction for recipients of new ppp loans.--
                              ``(i) <<NOTE: Effective date.>>  In general.--
                          The otherwise applicable amount of a grant under
                          subsection (b)(2) to an eligible person or entity
                          shall be reduced by the total amount of loans
                          guaranteed under paragraph (36) or (37) of section
                          7(a) of the Small Business Act (15 U.S.C. 636(a))
                          that are received on or after December 27, 2020 by
                          the eligible person or entity.
                              ``(ii) Application to governmental entities.--
                          For purposes of applying clause (i) to an eligible
                          person or entity owned by a State or a political
                          subdivision of a State, the relevant entity--
                                        ``(I) shall be the eligible person
                                    or entity; and
                                        ``(II) shall not include entities of
                                    the State or political subdivision other
                                    than the eligible person or entity.''.
    SEC. 5006. DIRECT APPROPRIATIONS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, to remain available
    until expended--
                (1) $840,000,000 for administrative expenses, including to
            prevent, prepare for, and respond to the COVID-19 pandemic,
            domestically or internationally, including administrative
            expenses related to paragraphs (36) and (37) of section 7(a) of
            the Small Business Act, section 324 of the Economic Aid to Hard-
            Hit Small Businesses, Nonprofits, and Venues Act (title III of
            division N of Public Law 116-260), section 5002 of this title,
            and section 5003 of this title; and
                (2) $460,000,000 to carry out the disaster loan program
            authorized by section 7(b) of the Small Business Act (15 U.S.C.
            636(b)), of which $70,000,000 shall be for the cost of direct
            loans authorized by such section and $390,000,000 shall be for
            administrative expenses to carry out such program.

        (b) Inspector General.--In addition to amounts otherwise available,
    there is appropriated to the Inspector General of the Small Business
    Administration for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $25,000,000, to remain available until
    expended, for necessary expenses of the Office of Inspector General.

    [[Page 135 STAT. 93]]

               TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

    SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.

        (a) Economic Development Administration Appropriation.--In addition
    to amounts otherwise available, there is appropriated for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $3,000,000,000, to remain available until September 30, 2022, to the
    Department of Commerce for economic adjustment assistance as authorized
    by sections 209 and 703 of the Public Works and Economic Development Act
    of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and respond
    to coronavirus and for necessary expenses for responding to economic
    injury as a result of coronavirus.
        (b) Of the funds provided by this section, up to 2 percent shall be
    used for Federal costs to administer such assistance utilizing temporary
    Federal personnel as may be necessary consistent with the requirements
    applicable to such administrative funding in fiscal year 2020 to
    prevent, prepare for, and respond to coronavirus and which shall remain
    available until September 30, 2027.
        (c) Of the funds provided by this section, 25 percent shall be for
    assistance to States and communities that have suffered economic injury
    as a result of job and gross domestic product losses in the travel,
    tourism, or outdoor recreation sectors.
    SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE
                              COVID-19 PANDEMIC.

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

        (b) Administration of Funds.--
                (1) Of the funds made available pursuant to subsection
            (a)(1), the Administrator shall reserve 2 percent for
            administrative costs necessary to carry out activities funded
            pursuant to such subsection.

    [[Page 135 STAT. 94]]

                (2) Of the funds made available pursuant to subsection
            (a)(2), the Administrator shall reserve 5 percent for activities
            funded pursuant to such subsection other than grants.
    SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.

        (a) Inspection, Interdiction, and Research Related to Certain
    Species and COVID-19.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $95,000,000 to remain available
    until expended, to carry out the provisions of the Fish and Wildlife Act
    of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife Coordination
    Act (16 U.S.C. 661 et seq.) through direct expenditure, contracts, and
    grants, of which--
                (1) $20,000,000 shall be for wildlife inspections,
            interdictions, investigations, and related activities, and for
            efforts to address wildlife trafficking;
                (2) $30,000,000 shall be for the care of captive species
            listed under the Endangered Species Act of 1973, for the care of
            rescued and confiscated wildlife, and for the care of Federal
            trust species in facilities experiencing lost revenues due to
            COVID-19; and
                (3) $45,000,000 shall be for research and extension
            activities to strengthen early detection, rapid response, and
            science-based management to address wildlife disease outbreaks
            before they become pandemics and strengthen capacity for
            wildlife health monitoring to enhance early detection of
            diseases that have capacity to jump the species barrier and pose
            a risk in the United States, including the development of a
            national wildlife disease database.

        (b) Lacey Act Provisions.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until expended, to carry out the provisions of section 42(a)
    of title 18, United States Code, and the Lacey Act Amendments of 1981
    (16 U.S.C. 3371-3378).

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

                  Subtitle A--Transportation and Infrastructure

    SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.

        (a) Northeast Corridor Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $970,388,160, to
    remain available until September 30, 2024, for grants as authorized
    under section 11101(a) of the FAST Act (Public Law 114-94) to prevent,
    prepare for, and respond to coronavirus.
        (b) National Network Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $729,611,840, to
    remain available until September 30, 2024, for

    [[Page 135 STAT. 95]]

    grants as authorized under section 11101(b) of the FAST Act (Public Law
    114-94) to prevent, prepare for, and respond to coronavirus.
        (c) <<NOTE: Effective dates.>>  Long-distance Service Restoration
    and Employee Recalls.--Not less than $165,926,000 of the aggregate
    amounts made available under subsections (a) and (b) shall be for use by
    the National Railroad Passenger Corporation to--
                (1) <<NOTE: Deadline.>>  restore, not later than 90 days
            after the date of enactment of this Act, the frequency of rail
            service on long-distance routes (as defined in section 24102 of
            title 49, United States Code) that the National Railroad
            Passenger Corporation reduced the frequency of on or after July
            1, 2020, and continue to operate such service at such frequency;
            and
                (2) <<NOTE: Furloughs.>>  recall and manage employees
            furloughed on or after October 1, 2020, as a result of efforts
            to prevent, prepare for, and respond to coronavirus.

        (d) Use of Funds in Lieu of Capital Payments.--Not less than
    $109,805,000 of the aggregate amounts made available under subsections
    (a) and (b)--
                (1) shall be for use by the National Railroad Passenger
            Corporation in lieu of capital payments from States and commuter
            rail passenger transportation providers that are subject to the
            cost allocation policy under section 24905(c) of title 49,
            United States Code; and
                (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i)
            of title 49, United States Code, such amounts do not constitute
            cross-subsidization of commuter rail passenger transportation.

        (e) Use of Funds for State Payments for State-supported Routes.--
                (1) In general.--Of the amounts made available under
            subsection (b), $174,850,000 shall be for use by the National
            Railroad Passenger Corporation to offset amounts required to be
            paid by States for covered State-supported routes.
                (2) Funding share.--The share of funding provided under
            paragraph (1) with respect to a covered State-supported route
            shall be distributed as follows:
                        (A) Each covered State-supported route shall receive
                    7 percent of the costs allocated to the route in fiscal
                    year 2019 under the cost allocation methodology adopted
                    pursuant to section 209 of the Passenger Rail Investment
                    and Improvement Act of 2008 (Public Law 110-432).
                        (B) <<NOTE: Apportionment.>>  Any remaining amounts
                    after the distribution described in subparagraph (A)
                    shall be apportioned to each covered State-supported
                    route in proportion to the passenger revenue of such
                    route and other revenue allocated to such route in
                    fiscal year 2019 divided by the total passenger revenue
                    and other revenue allocated to all covered State-
                    supported routes in fiscal year 2019.
                (3) <<NOTE: Termination date.>> Covered state-supported
            route defined.--In this subsection, the term ``covered State-
            supported route'' means a State-supported route, as such term is
            defined in section 24102 of title 49, United States Code, but
            does not include a State-supported route for which service was
            terminated on or before February 1, 2020.

        (f) Use of Funds for Debt Repayment or Prepayment.--Not more than
    $100,885,000 of the aggregate amounts made available under subsections
    (a) and (b) shall be--

    [[Page 135 STAT. 96]]

                (1) for the repayment or prepayment of debt incurred by the
            National Railroad Passenger Corporation under financing
            arrangements entered into prior to the date of enactment of this
            Act; and
                (2) to pay required reserves, costs, and fees related to
            such debt, including for loans from the Department of
            Transportation and loans that would otherwise have been paid
            from National Railroad Passenger Corporation revenues.

        (g) Project Management Oversight.--Not more than $2,000,000 of the
    aggregate amounts made available under subsections (a) and (b) shall be
    for activities authorized under section 11101(c) of the FAST Act (Public
    Law 114-94).
    SEC. 7102. <<NOTE: 15 USC 9121.>>  RELIEF FOR AIRPORTS.

        (a) In General.--
                (1) In general.--In addition to amounts otherwise available,
            there is appropriated for fiscal year 2021, out of any funds in
            the Treasury not otherwise appropriated, $8,000,000,000, to
            remain available until September 30, 2024, for assistance to
            sponsors of airports, as such terms are defined in section 47102
            of title 49, United States Code, to be made available to
            prevent, prepare for, and respond to coronavirus.
                (2) Requirements and limitations.--Amounts made available
            under this section--
                        (A) may not be used for any purpose not directly
                    related to the airport; and
                        (B) may not be provided to any airport that was
                    allocated in excess of 4 years of operating funds to
                    prevent, prepare for, and respond to coronavirus in
                    fiscal year 2020.

        (b) <<NOTE: Applicability.>>  Allocations.--The following terms
    shall apply to the amounts made available under this section:
                (1) Operating expenses and debt service payments.--
                        (A) In general.--Not more than $6,492,000,000 shall
                    be made available for primary airports, as such term is
                    defined in section 47102 of title 49, United States
                    Code, and certain cargo airports, for costs related to
                    operations, personnel, cleaning, sanitization,
                    janitorial services, combating the spread of pathogens
                    at the airport, and debt service payments.
                        (B) Distribution.-- Amounts made available under
                    this paragraph--
                              (i) shall not be subject to the reduced
                          apportionments under section 47114(f) of title 49,
                          United States Code;
                              (ii) shall first be apportioned as set forth
                          in sections 47114(c)(1)(A), 47114(c)(1)(C)(i),
                          47114(c)(1)(C)(ii), 47114(c)(2)(A),
                          47114(c)(2)(B), and 47114(c)(2)(E) of title 49,
                          United States Code; and
                              (iii) shall not be subject to a maximum
                          apportionment limit set forth in section
                          47114(c)(1)(B) of title 49, United States Code.
                        (C) Remaining amounts.--Any amount remaining after
                    distribution under subparagraph (B) shall be distributed
                    to the sponsor of each primary airport (as such term is
                    defined in section 47102 of title 49, United States
                    Code) based on each such primary airport's passenger
                    enplanements compared to the total passenger

    [[Page 135 STAT. 97]]

                    enplanements of all such primary airports in calendar
                    year 2019.
                (2) Federal share for development projects.--
                        (A) In general.--Not more than $608,000,000
                    allocated under subsection (a)(1) shall be available to
                    pay a Federal share of 100 percent of the costs for any
                    grant awarded in fiscal year 2021, or in fiscal year
                    2020 with less than a 100-percent Federal share, for an
                    airport development project (as such term is defined in
                    section 47102 of title 49).
                        (B) Remaining amounts.--Any amount remaining under
                    this paragraph shall be distributed as described in
                    paragraph (1)(C).
                (3) Nonprimary airports.--
                        (A) In general.--Not more than $100,000,000 shall be
                    made available for general aviation and commercial
                    service airports that are not primary airports (as such
                    terms are defined in section 47102 of title 49, United
                    States Code) for costs related to operations, personnel,
                    cleaning, sanitization, janitorial services, combating
                    the spread of pathogens at the airport, and debt service
                    payments.
                        (B) Distribution.--Amounts made available under this
                    paragraph shall be apportioned to each non-primary
                    airport based on the categories published in the most
                    current National Plan of Integrated Airport Systems,
                    reflecting the percentage of the aggregate published
                    eligible development costs for each such category, and
                    then dividing the allocated funds evenly among the
                    eligible airports in each category, rounding up to the
                    nearest thousand dollars.
                        (C) Remaining amounts.--Any amount remaining under
                    this paragraph shall be distributed as described in
                    paragraph (1)(C).
                (4) Airport concessions.--
                        (A) In general.--Not more than $800,000,000 shall be
                    made available for sponsors of primary airports to
                    provide relief from rent and minimum annual guarantees
                    to airport concessions, of which at least $640,000,000
                    shall be available to provide relief to eligible small
                    airport concessions and of which at least $160,000,000
                    shall be available to provide relief to eligible large
                    airport concessions located at primary airports.
                        (B) Distribution.--The amounts made available for
                    each set-aside in this paragraph shall be distributed to
                    the sponsor of each primary airport (as such term is
                    defined in section 47102 of title 49, United States
                    Code) based on each such primary airport's passenger
                    enplanements compared to the total passenger
                    enplanements of all such primary airports in calendar
                    year 2019.
                        (C) Conditions.--As a condition of approving a grant
                    under this paragraph--
                              (i) the sponsor shall provide such relief from
                          the date of enactment of this Act until the
                          sponsor has provided relief equaling the total
                          grant amount, to the extent practicable and to the
                          extent permissible under State laws, local laws,
                          and applicable trust indentures; and

    [[Page 135 STAT. 98]]

                              (ii) for each set-aside, the sponsor shall
                          provide relief from rent and minimum annual
                          guarantee obligations to each eligible airport
                          concession in an amount that reflects each
                          eligible airport concession's proportional share
                          of the total amount of the rent and minimum annual
                          guarantees of those eligible airport concessions
                          at such airport.

        (c) Administration.--
                (1) Administrative expenses.--The Administrator of the
            Federal Aviation Administration may retain up to 0.1 percent of
            the funds provided under this section to fund the award of, and
            oversight by the Administrator of, grants made under this
            section.
                (2) Workforce retention requirements.--
                        (A) <<NOTE: Extension. Retention date.>>  Required
                    retention.--As a condition for receiving funds provided
                    under this section, an airport shall continue to employ,
                    through September 30, 2021, at least 90 percent of the
                    number of individuals employed (after making adjustments
                    for retirements or voluntary employee separations) by
                    the airport as of March 27, 2020.
                        (B) <<NOTE: Determination.>> Waiver of retention
                    requirement.--The Secretary shall waive the workforce
                    retention requirement if the Secretary determines that--
                              (i) the airport is experiencing economic
                          hardship as a direct result of the requirement; or
                              (ii) the requirement reduces aviation safety
                          or security.
                        (C) Exception.--The workforce retention requirement
                    shall not apply to nonhub airports or nonprimary
                    airports receiving funds under this section.
                        (D) Noncompliance.--Any financial assistance
                    provided under this section to an airport that fails to
                    comply with the workforce retention requirement
                    described in subparagraph (A), and does not otherwise
                    qualify for a waiver or exception under this paragraph,
                    shall be subject to clawback by the Secretary.

        (d) Definitions.--In this section:
                (1) Eligible large airport concession.--The term ``eligible
            large airport concession'' means a concession (as defined in
            section 23.3 of title 49, Code of Federal Regulations), that is
            in-terminal and has maximum gross receipts, averaged over the
            previous three fiscal years, of more than $56,420,000.
                (2) Eligible small airport concession.--The term ``eligible
            small airport concession'' means a concession (as defined in
            section 23.3 of title 49, Code of Federal Regulations), that is
            in-terminal and--
                        (A) <<NOTE: Time period.>>  a small business with
                    maximum gross receipts, averaged over the previous 3
                    fiscal years, of less than $56,420,000; or
                        (B) is a joint venture (as defined in section 23.3
                    of title 49, Code of Federal Regulations).
    SEC. 7103. <<NOTE: 49 USC 106 note.>>  EMERGENCY FAA EMPLOYEE
                              LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Federal Aviation Administration the Emergency FAA Employee Leave Fund
    (in this section referred to as the ``Fund''), to be

    [[Page 135 STAT. 99]]

    administered by the Administrator of the Federal Aviation
    Administration, for the purposes set forth in subsection (b). In
    addition to amounts otherwise available, there is appropriated for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $9,000,000, which shall be deposited into the Fund and
    remain available through September 30, 2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administrator for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes optional
            a virtual learning instruction model or requires or makes
            optional a hybrid of in-person and virtual learning instruction
            models, or the child care provider of such son or daughter is
            unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.

        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee of the
            Administration during the period beginning on the date of
            enactment of this section and ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee of the
                    Administration in an amount not to exceed 600 hours of
                    paid leave for each full-time employee, and in the case
                    of a part-time employee, employee on an uncommon tour of
                    duty, or employee with a seasonal work schedule, in an
                    amount not to exceed the proportional equivalent of 600
                    hours to the extent amounts in the Fund remain available
                    for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.

    [[Page 135 STAT. 100]]

                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to an
                    employee of the Administration; and
                        (B) may not be used by an employee of the
                    Administration concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee of the Administration under this section
            shall reduce the total service used to calculate any Federal
            civilian retirement benefit.
    SEC. 7104. <<NOTE: 49 USC 114 note.>>  EMERGENCY TSA EMPLOYEE
                              LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Transportation Security Administration (in this section referred to as
    the ``Administration'') the Emergency TSA Employee Leave Fund (in this
    section referred to as the ``Fund''), to be administered by the
    Administrator of the Administration, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $13,000,000, which shall be deposited into the
    Fund and remain available through September 30, 2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administration for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes optional
            a virtual learning instruction model or requires or makes
            optional a hybrid of in-person and virtual learning instruction
            models, or the child care provider of such son or daughter is
            unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.

        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee of the
            Administration during the period beginning on the date of
            enactment of this section and ending on September 30, 2021.

    [[Page 135 STAT. 101]]

                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee of the
                    Administration in an amount not to exceed 600 hours of
                    paid leave for each full-time employee, and in the case
                    of a part-time employee, employee on an uncommon tour of
                    duty, or employee with a seasonal work schedule, in an
                    amount not to exceed the proportional equivalent of 600
                    hours to the extent amounts in the Fund remain available
                    for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to an
                    employee of the Administration; and
                        (B) may not be used by an employee of the
                    Administration concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee of the Administration under this section
            shall reduce the total service used to calculate any Federal
            civilian retirement benefit.

               Subtitle B--Aviation Manufacturing Jobs Protection

    SEC. 7201. <<NOTE: 15 USC 9131.>>  DEFINITIONS.

        In this subtitle:
                (1) Eligible employee group.--The term ``eligible employee
            group'' means the portion of an employer's United States
            workforce that--
                        (A) does not exceed 25 percent of the employer's
                    total United States workforce as of April 1, 2020; and
                        (B) contains only employees with a total
                    compensation level of $200,000 or less per year; and
                        (C) is engaged in aviation manufacturing activities
                    and services, or maintenance, repair, and overhaul
                    activities and services.
                (2) Aviation manufacturing company.--The term ``aviation
            manufacturing company'' means a corporation, firm, or other
            business entity--
                        (A) that--
                              (i) actively manufactures an aircraft,
                          aircraft engine, propeller, or a component, part,
                          or systems of an aircraft or aircraft engine under
                          a Federal Aviation Administration production
                          approval;
                              (ii) holds a certificate issued under part 145
                          of title 14, Code of Federal Regulations, for
                          maintenance, repair, and overhaul of aircraft,
                          aircraft engines, components, or propellers; or
                              (iii) operates a process certified to SAE
                          AS9100 related to the design, development, or
                          provision of an

    [[Page 135 STAT. 102]]

                          aviation product or service, including a part,
                          component, or assembly;
                        (B) which--
                              (i) is established, created, or organized in
                          the United States or under the laws of the United
                          States; and
                              (ii) has significant operations in, and a
                          majority of its employees engaged in aviation
                          manufacturing activities and services, or
                          maintenance, repair, and overhaul activities and
                          services based in the United States;
                        (C) which has involuntarily furloughed or laid off
                    at least 10 percent of its workforce in 2020 as compared
                    to 2019 or has experienced at least a 15 percent decline
                    in 2020 revenues as compared to 2019;
                        (D) that, as supported by sworn financial statements
                    or other appropriate data, has identified the eligible
                    employee group and the amount of total compensation
                    level for the eligible employee group;
                        (E) that agrees to provide private contributions and
                    maintain the total compensation level for the eligible
                    employee group for the duration of an agreement under
                    this subtitle;
                        (F) that agrees to provide immediate notice and
                    justification to the Secretary of involuntary furloughs
                    or layoffs exceeding 10 percent of the workforce that is
                    not included in an eligible employee group for the
                    duration of an agreement and receipt of public
                    contributions under this subtitle;
                        (G) that has not conducted involuntary furloughs or
                    reduced pay rates or benefits for the eligible employee
                    group, subject to the employer's right to discipline or
                    terminate an employee in accordance with employer
                    policy, between the date of application and the date on
                    which such a corporation, firm, or other business entity
                    enters into an agreement with the Secretary under this
                    subtitle; and
                        (H) that--
                              (i) <<NOTE: Time period.>>  in the case of a
                          corporation, firm, or other business entity
                          including any parent company or subsidiary of such
                          a corporation, firm, or other business entity,
                          that holds any type or production certificate or
                          similar authorization issued under section 44704
                          of title 49, United States Code, with respect to a
                          transport-category airplane covered under part 25
                          of title 14, Code of Federal Regulations,
                          certificated with a passenger seating capacity of
                          50 or more, agrees to refrain from conducting
                          involuntary layoffs or furloughs, or reducing pay
                          rates and benefits, for the eligible employee
                          group, subject to the employer's right to
                          discipline or terminate an employee in accordance
                          with employer policy from the date of agreement
                          until September 30, 2021, or the duration of the
                          agreement and receipt of public contributions
                          under this subtitle, whichever period ends later;
                          or
                              (ii) in the case of corporation, firm, or
                          other business entity not specified under
                          subparagraph (i), agrees

    [[Page 135 STAT. 103]]

                          to refrain from conducting involuntary layoffs or
                          furloughs, or reducing pay rates and benefits, for
                          the eligible employee group, subject to the
                          employer's right to discipline or terminate an
                          employee in accordance with employer policy for
                          the duration of the agreement and receipt of
                          public contributions under this subtitle.
                (3) Employee.--The term ``employee'' has the meaning given
            that term in section 3 of the Fair Labor Standards Act of 1938
            (29 U.S.C. 203).
                (4) Employer.--The term ``employer'' means an aviation
            manufacturing company that is an employer (as defined in section
            3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)).
                (5) Private contribution.--The term ``private contribution''
            means the contribution funded by the employer under this
            subtitle to maintain 50 percent of the eligible employee group's
            total compensation level, and combined with the public
            contribution, is sufficient to maintain the total compensation
            level for the eligible employee group as of April 1, 2020.
                (6) <<NOTE: Effective date.>>  Public contribution.--The
            term ``public contribution'' means the contribution funded by
            the Federal Government under this subtitle to provide 50 percent
            of the eligible employees group's total compensation level, and
            combined with the private contribution, is sufficient to
            maintain the total compensation level for those in the eligible
            employee group as of April 1, 2020.
                (7) Secretary.--The term ``Secretary'' means the Secretary
            of Transportation.
                (8) <<NOTE: Effective date.>>  Total compensation level.--
            The term ``total compensation level'' means the level of total
            base compensation and benefits being provided to an eligible
            employee group employee, excluding overtime and premium pay, and
            excluding any Federal, State, or local payroll taxes paid, as of
            April 1, 2020.
    SEC. 7202. <<NOTE: Contracts. 15 USC 9132.>>  PAYROLL SUPPORT
                              PROGRAM.

        (a) In General.--The Secretary shall establish a payroll support
    program and enter into agreements with employers who meet the
    eligibility criteria specified in subsection (b) and are not ineligible
    under subsection (c), to provide public contributions to supplement
    compensation of an eligible employee group. There is appropriated for
    fiscal year 2021, out of amounts in the Treasury not otherwise
    appropriated, $3,000,000,000, to remain available until September 30,
    2023, for the Secretary to carry out the payroll support program
    authorized under the preceding sentence for which 1 percent of the funds
    may be used for implementation costs and administrative expenses.
        (b) <<NOTE: Time period. Effective date.>>  Eligibility.--The
    Secretary shall enter into an agreement and provide public
    contributions, for a term no longer than 6 months, solely with an
    employer that agrees to use the funds received under an agreement
    exclusively for the continuation of employee wages, salaries, and
    benefits, to maintain the total compensation level for the eligible
    employee group as of April 1, 2020 for the duration of the agreement,
    and to facilitate the retention, rehire, or recall of employees of the
    employer, except that such funds may not be used for back pay of
    returning rehired or recalled employees.

    [[Page 135 STAT. 104]]

        (c) Ineligibility.--The Secretary may not enter into any agreement
    under this section with an employer who was allowed a credit under
    section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately
    preceding calendar quarter ending before such agreement is entered into,
    who received financial assistance under section 4113 of the CARES Act
    (15 U.S.C. 9073), or who is currently expending financial assistance
    under the paycheck protection program established under section 7(a)(36)
    of the Small Business Act (15 U.S.C. 636(a)(36)), as of the date the
    employer submits an application under the payroll support program
    established under subsection (a).
        (d) Reductions.--To address any shortfall in assistance that would
    otherwise be provided under this subtitle, the Secretary shall reduce,
    on a pro rata basis, the financial assistance provided under this
    subtitle.
        (e) Agreement Deadline.--No agreement may be entered into by the
    Secretary under the payroll support program established under subsection
    (a) after the last day of the 6 month period that begins on the
    effective date of the first agreement entered into under such program.

                              Subtitle C--Airlines

    SEC. 7301. <<NOTE: 15 USC 9141.>>  AIR TRANSPORTATION PAYROLL
                              SUPPORT PROGRAM EXTENSION.

        (a) <<NOTE: Applicability.>>  Definitions.--The definitions in
    section 40102(a) of title 49, United States Code, shall apply with
    respect to terms used in this section, except that--
                (1) the term ``catering functions'' means preparation,
            assembly, or both, of food, beverages, provisions and related
            supplies for delivery, and the delivery of such items, directly
            to aircraft or to a location on or near airport property for
            subsequent delivery to aircraft;
                (2) the term ``contractor'' means--
                        (A) a person that performs, under contract with a
                    passenger air carrier conducting operations under part
                    121 of title 14, Code of Federal Regulations--
                              (i) catering functions; or
                              (ii) functions on the property of an airport
                          that are directly related to the air
                          transportation of persons, property, or mail,
                          including the loading and unloading of property on
                          aircraft, assistance to passengers under part 382
                          of title 14, Code of Federal Regulations,
                          security, airport ticketing and check-in
                          functions, ground-handling of aircraft, or
                          aircraft cleaning and sanitization functions and
                          waste removal; or
                        (B) a subcontractor that performs such functions;
                (3) the term ``employee'' means an individual, other than a
            corporate officer, who is employed by an air carrier or a
            contractor;
                (4) the term ``eligible air carrier'' means an air carrier
            that--
                        (A) received financial assistance pursuant section
                    402(a)(1) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260);
                        (B) <<NOTE: Effective date.>>  provides air
                    transportation as of March 31, 2021;

    [[Page 135 STAT. 105]]

                        (C) <<NOTE: Time period.>>  has not conducted
                    involuntary furloughs or reduced pay rates or benefits
                    between March 31, 2021, and the date on which the air
                    carrier makes a certification to the Secretary pursuant
                    to subparagraph (D); and
                        (D) <<NOTE: Certification. Extensions.>>  certifies
                    to the Secretary that such air carrier will--
                              (i) refrain from conducting involuntary
                          furloughs or reducing pay rates or benefits until
                          September 30, 2021, or the date on which
                          assistance provided under this section is
                          exhausted, whichever is later;
                              (ii) refrain from purchasing an equity
                          security of the air carrier or the parent company
                          of the air carrier that is listed on a national
                          securities exchange through September 30, 2022;
                              (iii) refrain from paying dividends, or making
                          other capital distributions, with respect to
                          common stock (or equivalent interest) of such air
                          carrier through September 30, 2022;
                              (iv) <<NOTE: Time periods.>>  during the 2-
                          year period beginning April 1, 2021, and ending
                          April 1, 2023, refrain from paying--
                                        (I) any officer or employee of the
                                    air carrier whose total compensation
                                    exceeded $425,000 in calendar year 2019
                                    (other than an employee whose
                                    compensation is determined through an
                                    existing collective bargaining agreement
                                    entered into prior to the date of
                                    enactment of this Act)--
                                                (aa) total compensation that
                                            exceeds, during any 12
                                            consecutive months of such 2-
                                            year period, the total
                                            compensation received by the
                                            officer or employee from the air
                                            carrier in calendar year 2019;
                                            or
                                                (bb) severance pay or other
                                            benefits upon termination of
                                            employment with the air carrier
                                            which exceeds twice the maximum
                                            total compensation received by
                                            the officer or employee from the
                                            air carrier in calendar year
                                            2019; and
                                        (II) any officer or employee of the
                                    air carrier whose total compensation
                                    exceeded $3,000,000 in calendar year
                                    2019 during any 12 consecutive months of
                                    such period total compensation in excess
                                    of the sum of--
                                                (aa) $3,000,000; and
                                                (bb) 50 percent of the
                                            excess over $3,000,000 of the
                                            total compensation received by
                                            the officer or employee from the
                                            air carrier in calendar year
                                            2019.
                (5) the term ``eligible contractor'' means a contractor
            that--
                        (A) received financial assistance pursuant to
                    section 402(a)(2) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260);
                        (B) <<NOTE: Effective date.>>  performs one or more
                    of the functions described under paragraph (2) as of
                    March 31, 2021;
                        (C) <<NOTE: Time period.>>  has not conducted
                    involuntary furloughs or reduced pay rates or benefits
                    between March 31, 2021, and the date on which the
                    contractor makes a certification to the Secretary
                    pursuant to subparagraph (D); and
                        (D) <<NOTE: Certification. Extensions.>>  certifies
                    to the Secretary that such contractor will--

    [[Page 135 STAT. 106]]

                              (i) refrain from conducting involuntary
                          furloughs or reducing pay rates or benefits until
                          September 30, 2021, or the date on which
                          assistance provided under this section is
                          exhausted, whichever is later;
                              (ii) refrain from purchasing an equity
                          security of the contractor or the parent company
                          of the contractor that is listed on a national
                          securities exchange through September 30, 2022;
                              (iii) refrain from paying dividends, or making
                          other capital distributions, with respect to
                          common stock (or equivalent interest) of the
                          contractor through September 30, 2022;
                              (iv) <<NOTE: Time periods.>>  during the 2-
                          year period beginning April 1, 2021, and ending
                          April 1, 2023, refrain from paying--
                                        (I) any officer or employee of the
                                    contractor whose total compensation
                                    exceeded $425,000 in calendar year 2019
                                    (other than an employee whose
                                    compensation is determined through an
                                    existing collective bargaining agreement
                                    entered into prior to the date of
                                    enactment of this Act)--
                                                (aa) total compensation that
                                            exceeds, during any 12
                                            consecutive months of such 2-
                                            year period, the total
                                            compensation received by the
                                            officer or employee from the
                                            contractor in calendar year
                                            2019; or
                                                (bb) severance pay or other
                                            benefits upon termination of
                                            employment with the contractor
                                            which exceeds twice the maximum
                                            total compensation received by
                                            the officer or employee from the
                                            contractor in calendar year
                                            2019; and
                                        (II) any officer or employee of the
                                    contractor whose total compensation
                                    exceeded $3,000,000 in calendar year
                                    2019 during any 12 consecutive months of
                                    such period total compensation in excess
                                    of the sum of--
                                                (aa) $3,000,000; and
                                                (bb) 50 percent of the
                                            excess over $3,000,000 of the
                                            total compensation received by
                                            the officer or employee from the
                                            contractor in calendar year
                                            2019.
                (6) the term ``Secretary'' means the Secretary of the
            Treasury.

        (b) Payroll Support Grants.--
                (1) In general.--The Secretary shall make available to
            eligible air carriers and eligible contractors, financial
            assistance exclusively for the continuation of payment of
            employee wages, salaries, and benefits to--
                        (A) eligible air carriers, in an aggregate amount of
                    $14,000,000,000; and
                        (B) eligible contractors, in an aggregate amount of
                    $1,000,000,000.
                (2) Apportionments.--
                        (A) <<NOTE: Deadline.>>  In general.--The Secretary
                    shall apportion funds to eligible air carriers and
                    eligible contractors in accordance with the requirements
                    of this section not later than April 15, 2021.

    [[Page 135 STAT. 107]]

                        (B) Eligible air carriers.--The Secretary shall
                    apportion funds made available under paragraph (1)(A) to
                    each eligible air carrier in the ratio that--
                              (i) the amount received by the air carrier
                          pursuant to section 403(a) of division N of the
                          Consolidated Appropriations Act, 2021 (Public Law
                          116-260) bears to
                              (ii) $15,000,000,000.
                        (C) Eligible contractors.--The Secretary shall
                    apportion, to each eligible contractor, an amount equal
                    to the total amount such contractor received pursuant to
                    section 403(a) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260).
                (3) In general.--
                        (A) Forms; terms and conditions.--The Secretary
                    shall provide financial assistance to an eligible air
                    carrier or eligible contractor under this section in the
                    same form and on the same terms and conditions as
                    determined by pursuant to section 403(b)(1)(A) of
                    subtitle A of title IV of division N of the Consolidated
                    Appropriations Act, 2021 (Pub. L. No. 116-260).
                        (B) <<NOTE: Publication. Deadline.>>  Procedures.--
                    The Secretary shall publish streamlined and expedited
                    procedures not later than 5 days after the date of
                    enactment of this section for eligible air carriers and
                    eligible contractors to submit requests for financial
                    assistance under this section.
                        (C) <<NOTE: Payments.>>  Deadline for immediate
                    payroll assistance.--Not later than 10 days after the
                    date of enactment of this section, the Secretary shall
                    make initial payments to air carriers and contractors
                    that submit requests for financial assistance approved
                    by the Secretary.
                (4) <<NOTE: Determination.>>  Taxpayer protection.--The
            Secretary shall receive financial instruments issued by
            recipients of financial assistance under this section in the
            same form and amount, and under the same terms and conditions,
            as determined by the Secretary under section 408 of subtitle A
            of title IV of division N of the Consolidated Appropriations
            Act, 2021 (Pub. L. No. 116-260).
                (5) Administrative expenses.--Of the amounts made available
            under paragraph (1)(A), $10,000,000 shall be made available to
            the Secretary for costs and administrative expenses associated
            with providing financial assistance under this section.

        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $15,000,000,000, to remain available until
    expended, to carry out this section.

    [[Page 135 STAT. 108]]

             Subtitle D--Consumer Protection and Commerce Oversight

    SEC. 7401. <<NOTE: 15 USC 2066 note.>>  FUNDING FOR CONSUMER
                              PRODUCT SAFETY FUND TO PROTECT CONSUMERS
                              FROM POTENTIALLY DANGEROUS PRODUCTS
                              RELATED TO COVID-19.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Consumer Product Safety Commission for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $50,000,000, to remain available until September 30, 2026,
    for the purposes described in subsection (b).
        (b) Purposes.--The funds made available in subsection (a) shall only
    be used for purposes of the Consumer Product Safety Commission to--
                (1) carry out the requirements in title XX of division FF of
            the Consolidated Appropriations Act, 2021 (Public Law 116-260);
                (2) enhance targeting, surveillance, and screening of
            consumer products, particularly COVID-19 products, entering the
            United States at ports of entry, including ports of entry for de
            minimis shipments;
                (3) <<NOTE: Coordination.>>  enhance monitoring of internet
            websites for the offering for sale of new and used violative
            consumer products, particularly COVID-19 products, and
            coordination with retail and resale websites to improve
            identification and elimination of listings of such products;
                (4) increase awareness and communication particularly of
            COVID-19 product related risks and other consumer product safety
            information; and
                (5) <<NOTE: Data.>>  improve the Commission's data
            collection and analysis system especially with a focus on
            consumer product safety risks resulting from the COVID-19
            pandemic to socially disadvantaged individuals and other
            vulnerable populations.

        (c) Definitions.--In this section--
                (1) the term ``Commission'' means the Consumer Product
            Safety Commission;
                (2) the term ``violative consumer products'' means consumer
            products in violation of an applicable consumer product safety
            standard under the Consumer Product Safety Act (15 U.S.C. 2051
            et seq.) or any similar rule, regulation, standard, or ban under
            any other Act enforced by the Commission;
                (3) the term ``COVID-19 emergency period'' means the period
            during which a public health emergency declared pursuant to
            section 319 of the Public Health Service Act (42 U.S.C. 247d)
            with respect to the 2019 novel coronavirus (COVID-19), including
            under any renewal of such declaration, is in effect; and
                (4) the term ``COVID-19 products'' means consumer products,
            as defined by section 3(a)(5) of the Consumer Product Safety Act
            (15 U.S.C. 2052(a)(5)), whose risks have been significantly
            affected by COVID-19 or whose sales have materially increased
            during the COVID-19 emergency period as a result of the COVID-19
            pandemic.

    [[Page 135 STAT. 109]]

    SEC. 7402. <<NOTE: 47 USC 254 note.>>  FUNDING FOR E-RATE SUPPORT
                              FOR EMERGENCY EDUCATIONAL CONNECTIONS
                              AND DEVICES.

        (a) <<NOTE: Deadline.>>  Regulations Required.--Not later than 60
    days after the date of the enactment of this Act, the Commission shall
    promulgate regulations providing for the provision, from amounts made
    available from the Emergency Connectivity Fund, of support under
    paragraphs (1)(B) and (2) of section 254(h) of the Communications Act of
    1934 (47 U.S.C. 254(h)) to an eligible school or library, for the
    purchase during a COVID-19 emergency period of eligible equipment or
    advanced telecommunications and information services (or both), for use
    by--
                (1) in the case of a school, students and staff of the
            school at locations that include locations other than the
            school; and
                (2) in the case of a library, patrons of the library at
            locations that include locations other than the library.

        (b) <<NOTE: Reimbursement. Determination.>>  Support Amount.--In
    providing support under the covered regulations, the Commission shall
    reimburse 100 percent of the costs associated with the eligible
    equipment, advanced telecommunications and information services, or
    eligible equipment and advanced telecommunications and information
    services, except that any reimbursement of a school or library for the
    costs associated with any eligible equipment may not exceed an amount
    that the Commission determines, with respect to the request by the
    school or library for the reimbursement, is reasonable.

        (c) Emergency Connectivity Fund.--
                (1) Establishment.--There is established in the Treasury of
            the United States a fund to be known as the ``Emergency
            Connectivity Fund''.
                (2) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Emergency Connectivity
            Fund for fiscal year 2021, out of any money in the Treasury not
            otherwise appropriated--
                        (A) $7,171,000,000, to remain available until
                    September 30, 2030, for--
                              (i) the provision of support under the covered
                          regulations; and
                              (ii) the Commission to adopt, and the
                          Commission and the Universal Service
                          Administrative Company to administer, the covered
                          regulations; and
                        (B) $1,000,000, to remain available until September
                    30, 2030, for the Inspector General of the Commission to
                    conduct oversight of support provided under the covered
                    regulations.
                (3) Limitation.--Not more than 2 percent of the amount made
            available under paragraph (2)(A) may be used for the purposes
            described in clause (ii) of such paragraph.
                (4) Relationship to universal service contributions.--
            Support provided under the covered regulations shall be provided
            from amounts made available from the Emergency Connectivity Fund
            and not from contributions under section 254(d) of the
            Communications Act of 1934 (47 U.S.C. 254(d)).

        (d) Definitions.--In this section:
                (1) Advanced telecommunications and information services.--
            The term ``advanced telecommunications and information
            services'' means advanced telecommunications and information
            services, as such term is used in section 254(h) of the
            Communications Act of 1934 (47 U.S.C. 254(h)).

    [[Page 135 STAT. 110]]

                (2) Commission.--The term ``Commission'' means the Federal
            Communications Commission.
                (3) Connected device.--The term ``connected device'' means a
            laptop computer, tablet computer, or similar end-user device
            that is capable of connecting to advanced telecommunications and
            information services.
                (4) Covered regulations.--The term ``covered regulations''
            means the regulations promulgated under subsection (a).
                (5) COVID-19 emergency period.--The term ``COVID-19
            emergency period'' means a period that--
                        (A) begins on the date of a determination by the
                    Secretary of Health and Human Services pursuant to
                    section 319 of the Public Health Service Act (42 U.S.C.
                    247d) that a public health emergency exists as a result
                    of COVID-19; and
                        (B) ends on the June 30 that first occurs after the
                    date that is 1 year after the date on which such
                    determination (including any renewal thereof)
                    terminates.
                (6) Eligible equipment.--The term ``eligible equipment''
            means the following:
                        (A) Wi-Fi hotspots.
                        (B) Modems.
                        (C) Routers.
                        (D) Devices that combine a modem and router.
                        (E) Connected devices.
                (7) Eligible school or library.--The term ``eligible school
            or library'' means an elementary school, secondary school, or
            library (including a Tribal elementary school, Tribal secondary
            school, or Tribal library) eligible for support under paragraphs
            (1)(B) and (2) of section 254(h) of the Communications Act of
            1934 (47 U.S.C. 254(h)).
                (8) Emergency connectivity fund.--The term ``Emergency
            Connectivity Fund'' means the fund established under subsection
            (c)(1).
                (9) Library.--The term ``library'' includes a library
            consortium.
                (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
            protocol based on Institute of Electrical and Electronics
            Engineers standard 802.11 (or any successor standard).
                (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a
            device that is capable of--
                        (A) receiving advanced telecommunications and
                    information services; and
                        (B) sharing such services with a connected device
                    through the use of Wi-Fi.
    SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.

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

    [[Page 135 STAT. 111]]

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

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

                       Subtitle E--Science and Technology

    SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

        In addition to amounts otherwise made available, there are
    appropriated to the National Institute of Standards and Technology for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $150,000,000, to remain available until September 30,
    2022, to fund awards for research, development, and testbeds to prevent,
    prepare for, and respond to coronavirus. None of the funds provided by
    this section shall be subject to cost share requirements.
    SEC. 7502. NATIONAL SCIENCE FOUNDATION.

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

                 Subtitle F--Corporation for Public Broadcasting

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

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

    [[Page 135 STAT. 112]]

    preserve small and rural stations threatened by declines in non-Federal
    revenues.

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

    SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $272,000,000, to remain available until
    September 30, 2023, pursuant to sections 308, 310, 7101 through 7113,
    7701, and 7703 of title 38, United States Code.
    SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $14,482,000,000, to remain available until
    September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of
    title 38, United States Code, of which not more than $4,000,000,000
    shall be available pursuant to section 1703 of title 38, United States
    Code for health care furnished through the Veterans Community Care
    program in sections 1703(c)(1) and 1703(c)(5) of such title.
    SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    September 30, 2022, for the supply chain modernization initiative under
    sections 308, 310, and 7301(b) of title 38, United States Code.
    SEC. 8004. FUNDING FOR STATE HOMES.

        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
                (1) $500,000,000, to remain available until expended, for
            allocation under sections 8131 through 8137 of title 38, United
            States Code: and
                (2) $250,000,000, to remain available until September 30,
            2022, for a one-time only obligation and expenditure to existing
            State extended care facilities for veterans in proportion to
            each State's share of the total resident capacity in such
            facilities as of the date of enactment of this Act where such
            capacity includes only veterans on whose behalf the Department
            pays a per diem payment pursuant to section 1741 or 1745 of
            title 38, United States Code.
    SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE
                              OF INSPECTOR GENERAL.

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

    [[Page 135 STAT. 113]]

    of projects and activities carried out with funds made available to the
    Department of Veterans Affairs.
    SEC. 8006. <<NOTE: 36 USC 3001 note prec.>>  COVID-19 VETERAN
                              RAPID RETRAINING ASSISTANCE PROGRAM.

        (a) In General.--The Secretary of Veterans Affairs shall carry out a
    program under which the Secretary shall provide up to 12 months of
    retraining assistance to an eligible veteran for the pursuit of a
    covered program of education. Such retraining assistance shall be in
    addition to any other entitlement to educational assistance or benefits
    for which a veteran is, or has been, eligible.
        (b) Eligible Veterans.--
                (1) In general.--In this section, the term ``eligible
            veteran'' means a veteran who--
                        (A) as of the date of the receipt by the Department
                    of Veterans Affairs of an application for assistance
                    under this section, is at least 22 years of age but not
                    more than 66 years of age;
                        (B) as of such date, is unemployed by reason of the
                    covered public health emergency, as certified by the
                    veteran;
                        (C) as of such date, is not eligible to receive
                    educational assistance under chapter 30, 31, 32, 33, or
                    35 of title 38, United States Code, or chapter 1606 of
                    title 10, United States Code;
                        (D) is not enrolled in any Federal or State jobs
                    program;
                        (E) is not in receipt of compensation for a service-
                    connected disability rated totally disabling by reason
                    of unemployability; and
                        (F) will not be in receipt of unemployment
                    compensation (as defined in section 85(b) of the
                    Internal Revenue Code of 1986), including any cash
                    benefit received pursuant to subtitle A of title II of
                    division A of the CARES Act (Public Law 116-136), as of
                    the first day on which the veteran would receive a
                    housing stipend payment under this section.
                (2) Treatment of veterans who transfer entitlement.--For
            purposes of paragraph (1)(C), a veteran who has transferred all
            of the veteran's entitlement to educational assistance under
            section 3319 of title 38, United States Code, shall be
            considered to be a veteran who is not eligible to receive
            educational assistance under chapter 33 of such title.
                (3) Failure to complete.--A veteran who receives retraining
            assistance under this section to pursue a program of education
            and who fails to complete the program of education shall not be
            eligible to receive additional assistance under this section.

        (c) Covered Programs of Education.--
                (1) In general.--For purposes of this section, a covered
            program of education is a program of education (as such term is
            defined in section 3452(b) of title 38, United States Code) for
            training, pursued on a full-time or part-time basis--
                        (A) that--
                              (i) is approved under chapter 36 of such
                          title;
                              (ii) does not lead to a bachelors or graduate
                          degree; and

    [[Page 135 STAT. 114]]

                              (iii) is designed to provide training for a
                          high-demand occupation, as determined under
                          paragraph (3); or
                        (B) that is a high technology program of education
                    offered by a qualified provider, under the meaning given
                    such terms in section 116 of the Harry W. Colmery
                    Veterans Educational Assistance Act of 2017 (Public Law
                    115-48; 38 U.S.C. 3001 note).
                (2) Accredited programs.--In the case of an accredited
            program of education, the program of education shall not be
            considered a covered program of education under this section if
            the program has received a show cause order from the accreditor
            of the program during the five-year period preceding the date of
            the enactment of this Act.
                (3) <<NOTE: List.>>  Determination of high-demand
            occupations.--In carrying out this section, the Secretary shall
            use the list of high-demand occupations compiled by the
            Commissioner of Labor Statistics.
                (4) Full-time defined.--For purposes of this subsection, the
            term ``full-time'' has the meaning given such term under section
            3688 of title 38, United States Code.

        (d) Amount of Assistance.--
                (1) Retraining assistance.--The Secretary of Veterans
            Affairs shall provide to an eligible veteran pursuing a covered
            program of education under the retraining assistance program
            under this section an amount equal to the amount of educational
            assistance payable under section 3313(c)(1)(A) of title 38,
            United States Code, for each month the veteran pursues the
            covered program of education. Such amount shall be payable
            directly to the educational institution offering the covered
            program of education pursued by the veteran as follows:
                        (A) 50 percent of the total amount payable shall be
                    paid when the eligible veteran begins the program of
                    education.
                        (B) 25 percent of the total amount payable shall be
                    paid when the eligible veteran completes the program of
                    education.
                        (C) 25 percent of the total amount payable shall be
                    paid when the eligible veteran finds employment in a
                    field related to the program of education.
                (2) Failure to complete.--
                        (A) Pro-rated payments.--In the case of a veteran
                    who pursues a covered program of education under the
                    retraining assistance program under this section, but
                    who does not complete the program of education, the
                    Secretary shall pay to the educational institution
                    offering such program of education a pro-rated amount
                    based on the number of months the veteran pursued the
                    program of education in accordance with this paragraph.
                        (B) <<NOTE: Notice.>>  Payment otherwise due upon
                    completion of program.--The Secretary shall pay to the
                    educational institution a pro-rated amount under
                    paragraph (1)(B) when the veteran provides notice to the
                    educational institution that the veteran no longer
                    intends to pursue the program of education.
                        (C) Nonrecovery from veteran.--In the case of a
                    veteran referred to in subparagraph (A), the educational

    [[Page 135 STAT. 115]]

                    institution may not seek payment from the veteran for
                    any amount that would have been payable under paragraph
                    (1)(B) had the veteran completed the program of
                    education.
                        (D) <<NOTE: Time period.>>  Payment due upon
                    employment.--
                              (i) Veterans who find employment.--In the case
                          of a veteran referred to in subparagraph (A) who
                          finds employment in a field related to the program
                          of education during the 180-day period beginning
                          on the date on which the veteran withdraws from
                          the program of education, the Secretary shall pay
                          to the educational institution a pro-rated amount
                          under paragraph (1)(C) when the veteran finds such
                          employment.
                              (ii) Veterans who do not find employment.--In
                          the case of a veteran referred to in subparagraph
                          (A) who does not find employment in a field
                          related to the program of education during the
                          180-day period beginning on the date on which the
                          veteran withdraws from the program of education--
                                        (I) the Secretary shall not make a
                                    payment to the educational institution
                                    under paragraph (1)(C); and
                                        (II) the educational institution may
                                    not seek payment from the veteran for
                                    any amount that would have been payable
                                    under paragraph (1)(C) had the veteran
                                    found employment during such 180-day
                                    period.
                (3) Housing stipend.--For each month that an eligible
            veteran pursues a covered program of education under the
            retraining assistance program under this section, the Secretary
            shall pay to the veteran a monthly housing stipend in an amount
            equal to--
                        (A) in the case of a covered program of education
                    leading to a degree, or a covered program of education
                    not leading to a degree, at an institution of higher
                    learning (as that term is defined in section 3452(f) of
                    title 38, United States Code) pursued on more than a
                    half-time basis, the amount specified under subsection
                    (c)(1)(B) of section 3313 of title 38, United States
                    Code;
                        (B) in the case of a covered program of education
                    other than a program of education leading to a degree at
                    an institution other than an institution of higher
                    learning pursued on more than a half-time basis, the
                    amount specified under subsection (g)(3)(A)(ii) of such
                    section; or
                        (C) in the case of a covered program of education
                    pursued on less than a half-time basis, or a covered
                    program of education pursued solely through distance
                    learning on more than a half-time basis, the amount
                    specified under subsection (c)(1)(B)(iii) of such
                    section.
                (4) <<NOTE: Time period.>>  Failure to find employment.--The
            Secretary shall not make a payment under paragraph (1)(C) with
            respect to an eligible veteran who completes or fails to
            complete a program of education under the retraining assistance
            program under this section if the veteran fails to find
            employment in a field related to the program of education within
            the 180-period beginning on the date on which the veteran
            withdraws from or completes the program.

    [[Page 135 STAT. 116]]

        (e) No Transferability.--Retraining assistance provided under this
    section may not be transferred to another individual.
        (f) Limitation.--Not more than 17,250 eligible veterans may receive
    retraining assistance under this section.
        (g) Termination.--No retraining assistance may be paid under this
    section after the date that is 21 months after the date of the enactment
    of this Act.
        (h) Funding.--In addition to amounts otherwise available there is
    appropriated to the Department of Veterans Affairs for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $386,000,000, to remain available until expended, to carry out this
    section.
    SEC. 8007. <<NOTE: 38 USC 1701 note.>>  PROHIBITION ON COPAYMENTS
                              AND COST SHARING FOR VETERANS DURING
                              EMERGENCY RELATING TO COVID-19.

        (a) In General.--The Secretary of Veterans Affairs--
                (1) shall provide for any copayment or other cost sharing
            with respect to health care under the laws administered by the
            Secretary received by a veteran during the period specified in
            subsection (b); and
                (2) <<NOTE: Reimbursement.>>  shall reimburse any veteran
            who paid a copayment or other cost sharing for health care under
            the laws administered by the Secretary received by a veteran
            during such period the amount paid by the veteran.

        (b) Period Specified.--The period specified in this subsection is
    the period beginning on April 6, 2020, and ending on September 30, 2021.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary of Veterans Affairs for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until expended, to carry out this
    section, except for health care furnished pursuant to section
    1703(c)(2)-(c)(4) of title 38, United States Code.
    SEC. 8008. <<NOTE: 38 USC 7401 note.>>  EMERGENCY DEPARTMENT OF
                              VETERANS AFFAIRS EMPLOYEE LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Department of Veterans Affairs Employee Leave
    Fund (in this section referred to as the ``Fund''), to be administered
    by the Secretary of Veterans Affairs, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $80,000,000, which shall be deposited into the
    Fund and remain available through September 20, 2022.
        (b) Purpose.--Amounts in the Fund shall be available for payment to
    the Department of Veterans Affairs for the use of paid leave by any
    covered employee who is unable to work because the employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;

    [[Page 135 STAT. 117]]

                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes optional
            a virtual learning instruction model or requires or makes
            optional a hybrid of in-person and virtual learning instruction
            models, or the child care provider of such son or daughter is
            unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or to
            recover from any injury, disability, illness, or condition
            related to such immunization.

        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by a covered employee during
            the period beginning on the date of enactment of this Act and
            ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to a covered employee in an
                    amount not to exceed 600 hours of paid leave for each
                    full-time employee, and in the case of a part-time
                    employee, employee on an uncommon tour of duty, or
                    employee with a seasonal work schedule, in an amount not
                    to exceed the proportional equivalent of 600 hours to
                    the extent amounts in the Fund remain available for
                    reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to a covered employee if the
                    leave would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to a
                    covered employee; and
                        (B) may not be used by a covered employee
                    concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to a covered employee under this section shall reduce
            the total service used to calculate any Federal civilian
            retirement benefit.

        (d) Covered Employee Defined.--In this section, the term ``covered
    employee'' means an employee of the Department of Veterans Affairs
    appointed under chapter 74 of title 38, United States Code.

    [[Page 135 STAT. 118]]

                         TITLE IX--COMMITTEE ON FINANCE

                Subtitle A--Crisis Support for Unemployed Workers

             PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

    SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

        (a) In General.--Section 2102(c) of the CARES Act (15 U.S.C.
    9021(c)) is amended--
                (1) in paragraph (1)--
                        (A) by striking ``paragraphs (2) and (3)'' and
                    inserting ``paragraph (2)''; and
                        (B) in subparagraph (A)(ii), by striking ``March 14,
                    2021'' and inserting ``September 6, 2021''; and
                (2) by striking paragraph (3) and redesignating paragraph
            (4) as paragraph (3).

        (b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act (15
    U.S.C. 9021(c)(2)) is amended--
                (1) by striking ``50 weeks'' and inserting ``79 weeks''; and
                (2) by striking ``50-week period'' and inserting ``79-week
            period''.

        (c) <<NOTE: 15 USC 9021 note.>>  Hold Harmless for Proper
    Administration.--In the case of an individual who is eligible to receive
    pandemic unemployment assistance under section 2102 of the CARES Act (15
    U.S.C. 9021) as of the day before the date of enactment of this Act and
    on the date of enactment of this Act becomes eligible for pandemic
    emergency unemployment compensation under section 2107 of the CARES Act
    (15 U.S.C. 9025) by reason of the amendments made by section 9016(b) of
    this title, any payment of pandemic unemployment assistance under such
    section 2102 made after the date of enactment of this Act to such
    individual during an appropriate period of time, as determined by the
    Secretary of Labor, that should have been made under such section 2107
    shall not be considered to be an overpayment of assistance under such
    section 2102, except that an individual may not receive payment for
    assistance under section 2102 and a payment for assistance under section
    2107 for the same week of unemployment.

        (d) <<NOTE: 15 USC 9021 note.>>  Effective Date.--The amendments
    made by subsections (a) and (b) shall apply as if included in the
    enactment of the CARES Act (Public Law 116-136), except that no amount
    shall be payable by virtue of such amendments with respect to any week
    of unemployment ending on or before March 14, 2021.
    SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR
                              GOVERNMENTAL ENTITIES AND NONPROFIT
                              ORGANIZATIONS.

        (a) In General.--Section 903(i)(1)(D) of the Social Security Act (42
    U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.
        (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such
    Act (42 U.S.C. 1103(i)(1)(B)) is amended--

    [[Page 135 STAT. 119]]

                (1) in the first sentence, by inserting ``and except as
            otherwise provided in this subparagraph'' after ``as determined
            by the Secretary of Labor''; and
                (2) <<NOTE: Time period. Applicability.>>  by inserting
            after the first sentence the following: ``With respect to the
            amounts of such compensation paid for weeks of unemployment
            beginning after March 31, 2021, and ending on or before
            September 6, 2021, the preceding sentence shall be applied by
            substituting `75 percent' for `one-half'.''.
    SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT
                              COMPENSATION.

        (a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C.
    9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
    9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.
    SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF
                              COMPENSABLE REGULAR UNEMPLOYMENT FOR
                              STATES WITH NO WAITING WEEK.

        (a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C.
    9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) <<NOTE: Repeal. Applicability. 15 USC 9024 note.>>  Full
    Reimbursement.--Paragraph (3) of section 2105(c) of such Act (15 U.S.C.
    9024(c)) is repealed and such section shall be applied to weeks of
    unemployment to which an agreement under section 2105 of such Act
    applies as if such paragraph had not been enacted. In implementing the
    preceding sentence, a State may, if necessary, reenter the agreement
    with the Secretary under section 2105 of such Act, and retroactively pay
    for the first week of regular compensation without a waiting week
    consistent with State law (including a waiver of State law) and receive
    full reimbursement for weeks of unemployment that ended after December
    31, 2020.
    SEC. 9015. <<NOTE: 26 USC 3304 note.>>  EXTENSION OF EMERGENCY
                              STATE STAFFING FLEXIBILITY.

        If a State modifies its unemployment compensation law and policies,
    subject to the succeeding sentence, with respect to personnel standards
    on a merit basis on an emergency temporary basis as needed to respond to
    the spread of COVID-19, such modifications shall be disregarded for the
    purposes of applying section 303 of the Social Security Act and section
    3304 of the Internal Revenue Code of 1986 to such State
    law. <<NOTE: Applicability.>>  Such modifications shall only apply
    through September 6, 2021, and shall be limited to engaging of temporary
    staff, rehiring of retirees or former employees on a non-competitive
    basis, and other temporary actions to quickly process applications and
    claims.
    SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT
                              COMPENSATION.

        (a) In General.--Section 2107(g) of the CARES Act (15 U.S.C.
    9025(g)) is amended to read as follows:
        ``(g) <<NOTE: Time period.>>  Applicability.--An agreement entered
    into under this section shall apply to weeks of unemployment--
                ``(1) beginning after the date on which such agreement is
            entered into; and
                ``(2) ending on or before September 6, 2021.''.

    [[Page 135 STAT. 120]]

        (b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act (15
    U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting ``53''.
        (c) Coordination of Pandemic Emergency Unemployment Compensation
    With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15
    U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that
    includes the date of enactment of the American Rescue Plan Act of 2021
    (without regard to the amendments made by subsections (a) and (b) of
    section 9016 of such Act)'' after ``2020)''.
        (d) Special Rule for Extended Compensation.--Section 2107(a)(8) of
    such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12,
    2021'' and inserting ``September 6, 2021''.
        (e) <<NOTE: 15 USC 9025 note.>>  Effective Date.--The amendments
    made by this section shall apply as if included in the enactment of the
    CARES Act (Public Law 116-136), except that no amount shall be payable
    by virtue of such amendments with respect to any week of unemployment
    ending on or before March 14, 2021.
    SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
                              COMPENSATION PAYMENTS IN STATES WITH
                              PROGRAMS IN LAW.

        Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.
    SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
                              COMPENSATION AGREEMENTS FOR STATES
                              WITHOUT PROGRAMS IN LAW.

        Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.

               PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

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

        Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
    1322(b)(10)(A)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
    SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED
                              UNEMPLOYMENT COMPENSATION.

        (a) In General.--Section 4105 of the Families First Coronavirus
    Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14,
    2021'' each place it appears and inserting ``September 6, 2021''.
        (b) <<NOTE: 26 USC 3304 note.>>  Effective Date.--The amendment made
    by subsection (a) shall apply as if included in the enactment of the
    Families First Coronavirus Response Act (Public Law 116-127).

    [[Page 135 STAT. 121]]

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

    SEC. 9031. FUNDING FOR ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated to
    the Employment and Training Administration of the Department of Labor
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $8,000,000, to remain available until expended, for
    necessary expenses to carry out Federal activities relating to the
    administration of unemployment compensation programs.
    SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND
                              TIMELY PAYMENT TO ELIGIBLE WORKERS.

        Subtitle A of title II of division A of the CARES Act (Public Law
    116-136) is amended by adding at the end the following:
    ``SEC. 2118. <<NOTE: 15 USC 9034.>>  FUNDING FOR FRAUD PREVENTION,
                              EQUITABLE ACCESS, AND TIMELY PAYMENT TO
                              ELIGIBLE WORKERS.

        ``(a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Labor for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $2,000,000,000, to
    remain available until expended, to detect and prevent fraud, promote
    equitable access, and ensure the timely payment of benefits with respect
    to unemployment compensation programs, including programs extended under
    subtitle A of title IX of the American Rescue Plan Act of 2021.
        ``(b) Use of Funds.--Amounts made available under subsection (a) may
    be used--
                ``(1) for Federal administrative costs related to the
            purposes described in subsection (a);
                ``(2) for systemwide infrastructure investment and
            development related to such purposes; and
                ``(3) to make grants to States or territories administering
            unemployment compensation programs described in subsection (a)
            (including territories administering the Pandemic Unemployment
            Assistance program under section 2102) for such purposes,
            including the establishment of procedures or the building of
            infrastructure to verify or validate identity, implement Federal
            guidance regarding fraud detection and prevention, and
            accelerate claims processing or process claims backlogs due to
            the pandemic.

        ``(c) Restrictions on Grants to States and Territories.--As a
    condition of receiving a grant under subsection (b)(3), the Secretary
    may require that a State or territory receiving such a grant shall--
                ``(1) use such program integrity tools as the Secretary may
            specify; and
                ``(2) as directed by the Secretary, conduct user
            accessibility testing on any new system developed by the
            Secretary pursuant to subsection (b)(2).''.

    [[Page 135 STAT. 122]]

                            PART 4--OTHER PROVISIONS

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

        (a) In General.--Section 461(l)(1) of the Internal Revenue Code of
    1986 is <<NOTE: 26 USC 461 note.>>  amended by striking ``January 1,
    2026'' each place it appears and inserting ``January 1, 2027''.
        (b) <<NOTE: 26 USC 461 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2025.
    SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT
                              COMPENSATION.

        (a) In General.--Section 85 of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 85.>>  is amended by adding at the end the following
    new subsection:

        ``(c) Special Rule for 2020.--
                ``(1) In general.--In the case of any taxable year beginning
            in 2020, if the adjusted gross income of the taxpayer for such
            taxable year is less than $150,000, the gross income of such
            taxpayer shall not include so much of the unemployment
            compensation received by such taxpayer (or, in the case of a
            joint return, received by each spouse) as does not exceed
            $10,200.
                ``(2) Application.--For purposes of paragraph (1), the
            adjusted gross income of the taxpayer shall be determined--
                        ``(A) after application of sections 86, 135, 137,
                    219, 221, 222, and 469, and
                        ``(B) without regard to this section.''.

        (b) Conforming Amendments.--
                (1) Section 74(d)(2)(B) of the Internal Revenue Code of 1986
            is amended by inserting ``85(c),'' before ``86''.
                (2) Section 86(b)(2)(A) of such Code is amended by inserting
            ``85(c),'' before ``135''.
                (3) Section 135(c)(4)(A) of such Code is amended by
            inserting ``85(c),'' before ``137''.
                (4) Section 137(b)(3)(A) of such Code is amended by
            inserting ``85(c)'' before ``221''.
                (5) Section 219(g)(3)(A)(ii) of such Code is amended by
            inserting ``85(c),'' before ``135''.
                (6) Section 221(b)(2)(C)(i) of such Code is amended by
            inserting ``85(c)'' before ``911''.
                (7) Section 222(b)(2)(C)(i) of such Code, as in effect
            before date of enactment of the Taxpayer Certainty and Disaster
            Tax Relief Act of 2020, is amended by inserting ``85(c)'' before
            ``911''.
                (8) Section 469(i)(3)(E)(ii) of such Code is amended by
            striking ``135 and 137'' and inserting ``85(c), 135, and 137''.

        (c) <<NOTE: 26 USC 74 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2019.

    [[Page 135 STAT. 123]]

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

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

         <<NOTE: Effective date.>> Effective 1 day after the date of
    enactment of this Act, title V of the Social Security Act (42 U.S.C.
    701-713) <<NOTE: 42 USC 711a note.>>  is amended by inserting after
    section 511 the following:
    ``SEC. 511A. <<NOTE: 42 USC 711a.>>  EMERGENCY ASSISTANCE TO
                              FAMILIES THROUGH HOME VISITING PROGRAMS.

        ``(a) Supplemental Appropriation.--In addition to amounts otherwise
    appropriated, out of any money in the Treasury of the United States not
    otherwise appropriated, there are appropriated to the Secretary
    $150,000,000, to remain available through September 30, 2022, to enable
    eligible entities to conduct programs in accordance with section 511 and
    subsection (c) of this section.
        ``(b) Eligibility for Funds.--To be eligible to receive funds made
    available by subsection (a) of this section, an entity shall--
                ``(1) as of the date of the enactment of this section, be
            conducting a program under section 511;
                ``(2) <<NOTE: Time period.>>  ensure the modification of
            grants, contracts, and other agreements, as applicable, executed
            under section 511 under which the program is conducted as are
            necessary to provide that, during the period that begins with
            the date of the enactment of this section and ends with the end
            of the 2nd succeeding fiscal year after the funds are awarded,
            the entity shall--
                        ``(A) not reduce funding for, or staffing levels of,
                    the program on account of reduced enrollment in the
                    program; and
                        ``(B) when using funds to provide emergency supplies
                    to eligible families receiving grant services under
                    section 511, ensure coordination with local diaper banks
                    to the extent practicable; and
                ``(3) reaffirm that, in conducting the program, the entity
            will focus on priority populations (as defined in section
            511(d)(4)).

        ``(c) Uses of Funds.--An entity to which funds are provided under
    this section shall use the funds--
                ``(1) to serve families with home visits or with virtual
            visits, that may be conducted by the use of electronic
            information and telecommunications technologies, in a service
            delivery model described in section 511(d)(3)(A);
                ``(2) <<NOTE: Payment.>>  to pay hazard pay or other
            additional staff costs associated with providing home visits or
            administration for programs funded under section 511;
                ``(3) to train home visitors employed by the entity in
            conducting a virtual home visit and in emergency preparedness
            and response planning for families served, and may include
            training on how to safely conduct intimate partner violence
            screenings, and training on safety and planning for families
            served to support the family outcome improvements listed in
            section 511(d)(2)(B);
                ``(4) for the acquisition by families served by programs
            under section 511 of such technological means as are needed to
            conduct and support a virtual home visit;

    [[Page 135 STAT. 124]]

                ``(5) to provide emergency supplies (such as diapers and
            diapering supplies including diaper wipes and diaper cream,
            necessary to ensure that a child using a diaper is properly
            cleaned and protected from diaper rash, formula, food, water,
            hand soap and hand sanitizer) to an eligible family (as defined
            in section 511(k)(2));
                ``(6) <<NOTE: Coordination.>>  to coordinate with and
            provide reimbursement for supplies to diaper banks when using
            such entities to provide emergency supplies specified in
            paragraph (5); or
                ``(7) to provide prepaid grocery cards to an eligible family
            (as defined in section 511(k)(2)) participating in the maternal,
            infant, and early childhood home visiting program under section
            511 for the purpose of enabling the family to meet the emergency
            needs of the family.''.

            Subtitle C--Emergency Assistance to Children and Families

    SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

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

    [[Page 135 STAT. 125]]

                                            term benefits, and emergency
                                            assistance in fiscal year 2019,
                                            as reported by the State under
                                            section 411; divided by
                                                ``(bb) the total amount
                                            expended by the States that are
                                            not territories for basic
                                            assistance, non-recurrent short
                                            term benefits, and emergency
                                            assistance in fiscal year 2019,
                                            as so reported by the States.
                        ``(B) Territories and indian tribes.--The Secretary
                    shall allot among the territories and Indian tribes
                    otherwise eligible for a grant under this part such
                    portions of 7.5 percent of the amount specified in
                    paragraph (1) that are not reserved under paragraph (2)
                    as the Secretary deems appropriate based on the needs of
                    the territory or Indian tribe involved.
                        ``(C) <<NOTE: Notification. Deadlines.>>
                    Expenditure commitment requirement.--To receive the full
                    amount of funding payable under this subsection, a State
                    or Indian tribe shall inform the Secretary as to whether
                    it intends to use all of its allotment under this
                    paragraph and provide that information--
                              ``(i) in the case of a State that is not a
                          territory, within 45 days after the date of the
                          enactment of this subsection; or
                              ``(ii) in the case of a territory or an Indian
                          tribe, within 90 days after such date of
                          enactment.
                ``(4) Grants.--
                        ``(A) In general.--The Secretary shall provide funds
                    to each State and Indian tribe to which an amount is
                    allotted under paragraph (3), from the amount so
                    allotted.
                        ``(B) Treatment of unused funds.--
                              ``(i) Reallotment.--The Secretary shall
                          reallot in accordance with paragraph (3) all funds
                          provided to any State or Indian tribe under this
                          subsection that are unused, among the other States
                          and Indian tribes eligible for funds under this
                          subsection. For purposes of paragraph (3), the
                          Secretary shall treat the funds as if included in
                          the amount specified in paragraph (1).
                              ``(ii) Provision.--The Secretary shall provide
                          funds to each such other State or Indian tribe in
                          an amount equal to the amount so reallotted.
                ``(5) Recipient of funds provided for territories.--In the
            case of a territory not operating a program funded under this
            part, the Secretary shall provide the funds required to be
            provided to the territory under this subsection, to the agency
            that administers the bulk of local human services programs in
            the territory.
                ``(6) Use of funds.--
                        ``(A) In general.--A State or Indian tribe to which
                    funds are provided under this subsection may use the
                    funds only for non-recurrent short term benefits,
                    whether in the form of cash or in other forms.
                        ``(B) Limitation on use for administrative
                    expenses.--A State to which funds are provided under
                    this subsection shall not expend more than 15 percent of
                    the funds for administrative purposes.

    [[Page 135 STAT. 126]]

                        ``(C) Nonsupplantation.--Funds provided under this
                    subsection shall be used to supplement and not supplant
                    other Federal, State, or tribal funds for services and
                    activities that promote the purposes of this part.
                        ``(D) Expenditure deadline.--
                              ``(i) In general.--Except as provided in
                          clause (ii), a State or Indian tribe to which
                          funds are provided under this subsection shall
                          expend the funds not later than the end of fiscal
                          year 2022.
                              ``(ii) Exception for reallotted funds.--A
                          State or Indian tribe to which funds are provided
                          under paragraph (4)(B) shall expend the funds
                          within 12 months after receipt.
                ``(7) Suspension of territory spending cap.--Section 1108
            shall not apply with respect to any funds provided under this
            subsection.
                ``(8) Definitions.--In this subsection:
                        ``(A) Applicable period.--The term `applicable
                    period' means the period that begins with April 1, 2021,
                    and ends with September 30, 2022.
                        ``(B) Non-recurrent short term benefits.--The term
                    `non-recurrent short term benefits' has the meaning
                    given the term in OMB approved Form ACF-196R, published
                    on July 31, 2014.
                        ``(C) State.--The term `State' means the 50 States
                    of the United States, the District of Columbia, and the
                    territories.
                        ``(D) Territory.--The term `territory' means the
                    Commonwealth of Puerto Rico, the United States Virgin
                    Islands, Guam, American Samoa, and the Commonwealth of
                    the Northern Mariana Islands.''.

                 Subtitle D--Elder Justice and Support Guarantee

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

        Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
    1397h) is amended by adding at the end the following:
    ``SEC. 2010. <<NOTE: 42 USC 1397i.>>  ADDITIONAL FUNDING FOR AGING
                              AND DISABILITY SERVICES PROGRAMS.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $276,000,000, to remain available
    until expended, to carry out the programs described in subtitle B.
        ``(b) Use of Funds.--Of the amounts made available by subsection
    (a)--
                ``(1) $88,000,000 shall be made available to carry out the
            programs described in subtitle B in fiscal year 2021, of which
            not less than an amount equal to $100,0000,000 minus the amount
            previously provided in fiscal year 2021 to carry out section
            2042(b) shall be made available to carry out such section; and

    [[Page 135 STAT. 127]]

                ``(2) $188,000,000 shall be made available to carry out the
            programs described in subtitle B in fiscal year 2022, of which
            not less than $100,000,000 shall be for activities described in
            section 2042(b).''.

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

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

        Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is
    amended--
                (1) by striking ``The Secretary'' and inserting ``(1) The
            Secretary''; and
                (2) by adding at the end the following new paragraph:

        ``(2) <<NOTE: Determination.>>  In addition to any funds otherwise
    available, there are appropriated to the Secretary, out of any monies in
    the Treasury not otherwise obligated, $200,000,000, to remain available
    until expended, for purposes of requiring multiple organizations
    described in paragraph (1) to provide to skilled nursing facilities (as
    defined in section 1819(a)), infection control and vaccination uptake
    support relating to the prevention or mitigation of COVID-19, as
    determined appropriate by the Secretary.''.
    SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
                              SAFETY IN SKILLED NURSING FACILITIES.

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

               Subtitle F--Preserving Health Benefits for Workers

    SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.

        (a) <<NOTE: 26 USC 4980B note.>>  Premium Assistance for Cobra
    Continuation Coverage for Individuals and Their Families.--
                (1) Provision of premium assistance.--
                        (A) <<NOTE: Time period.>>  Reduction of premiums
                    payable.--In the case of any premium for a period of
                    coverage during the period beginning on the first day of
                    the first month beginning after the date of the
                    enactment of this Act, and ending

    [[Page 135 STAT. 128]]

                    on September 30, 2021, for COBRA continuation coverage
                    with respect to any assistance eligible individual
                    described in paragraph (3), such individual shall be
                    treated for purposes of any COBRA continuation provision
                    as having paid in full the amount of such premium.
                        (B) Plan enrollment option.--
                              (i) <<NOTE: Applicability. Deadline.>>  In
                          general.--Solely for purposes of this subsection,
                          the COBRA continuation provisions shall be applied
                          such that any assistance eligible individual who
                          is enrolled in a group health plan offered by a
                          plan sponsor may, not later than 90 days after the
                          date of notice of the plan enrollment option
                          described in this subparagraph, elect to enroll in
                          coverage under a plan offered by such plan sponsor
                          that is different than coverage under the plan in
                          which such individual was enrolled at the time, in
                          the case of any assistance eligible individual
                          described in paragraph (3), the qualifying event
                          specified in section 603(2) of the Employee
                          Retirement Income Security Act of 1974, section
                          4980B(f)(3)(B) of the Internal Revenue Code of
                          1986, or section 2203(2) of the Public Health
                          Service Act, except for the voluntary termination
                          of such individual's employment by such
                          individual, occurred, and such coverage shall be
                          treated as COBRA continuation coverage for
                          purposes of the applicable COBRA continuation
                          coverage provision.
                              (ii) Requirements.--Any assistance eligible
                          individual may elect to enroll in different
                          coverage as described in clause (i) only if--
                                        (I) <<NOTE: Determination.>>  the
                                    employer involved has made a
                                    determination that such employer will
                                    permit such assistance eligible
                                    individual to enroll in different
                                    coverage as provided under this
                                    subparagraph;
                                        (II) the premium for such different
                                    coverage does not exceed the premium for
                                    coverage in which such individual was
                                    enrolled at the time such qualifying
                                    event occurred;
                                        (III) the different coverage in
                                    which the individual elects to enroll is
                                    coverage that is also offered to
                                    similarly situated active employees of
                                    the employer at the time at which such
                                    election is made; and
                                        (IV) the different coverage in which
                                    the individual elects to enroll is not--
                                                (aa) coverage that provides
                                            only excepted benefits as
                                            defined in section 9832(c) of
                                            the Internal Revenue Code of
                                            1986, section 733(c) of the
                                            Employee Retirement Income
                                            Security Act of 1974, and
                                            section 2791(c) of the Public
                                            Health Service Act;
                                                (bb) a qualified small
                                            employer health reimbursement
                                            arrangement (as defined in
                                            section 9831(d)(2) of the
                                            Internal Revenue Code of 1986);
                                            or
                                                (cc) a flexible spending
                                            arrangement (as defined in
                                            section 106(c)(2) of the
                                            Internal Revenue Code of 1986).

    [[Page 135 STAT. 129]]

                (2) Limitation of period of premium assistance.--
                        (A) Eligibility for additional coverage.--Paragraph
                    (1)(A) shall not apply with respect to any assistance
                    eligible individual described in paragraph (3) for
                    months of coverage beginning on or after the earlier
                    of--
                              (i) the first date that such individual is
                          eligible for coverage under any other group health
                          plan (other than coverage consisting of only
                          excepted benefits (as defined in section 9832(c)
                          of the Internal Revenue Code of 1986, section
                          733(c) of the Employee Retirement Income Security
                          Act of 1974, and section 2791(c) of the Public
                          Health Service Act), coverage under a flexible
                          spending arrangement (as defined in section
                          106(c)(2) of the Internal Revenue Code of 1986),
                          coverage under a qualified small employer health
                          reimbursement arrangement (as defined in section
                          9831(d)(2) of the Internal Revenue Code of 1986)),
                          or eligible for benefits under the Medicare
                          program under title XVIII of the Social Security
                          Act; or
                              (ii) the earlier of--
                                        (I) the date following the
                                    expiration of the maximum period of
                                    continuation coverage required under the
                                    applicable COBRA continuation coverage
                                    provision; or
                                        (II) the date following the
                                    expiration of the period of continuation
                                    coverage allowed under paragraph
                                    (4)(B)(ii).
                        (B) Notification requirement.--Any assistance
                    eligible individual shall notify the group health plan
                    with respect to which paragraph (1)(A) applies if such
                    paragraph ceases to apply by reason of clause (i) of
                    subparagraph (A) (as applicable). Such notice shall be
                    provided to the group health plan in such time and
                    manner as may be specified by the Secretary of Labor.
                (3) <<NOTE: Definition. Time period.>>  Assistance eligible
            individual.--For purposes of this section, the term ``assistance
            eligible individual'' means, with respect to a period of
            coverage during the period beginning on the first day of the
            first month beginning after the date of the enactment of this
            Act, and ending on September 30, 2021, any individual that is a
            qualified beneficiary who--
                        (A) is eligible for COBRA continuation coverage by
                    reason of a qualifying event specified in section 603(2)
                    of the Employee Retirement Income Security Act of 1974,
                    section 4980B(f)(3)(B) of the Internal Revenue Code of
                    1986, or section 2203(2) of the Public Health Service
                    Act, except for the voluntary termination of such
                    individual's employment by such individual; and
                        (B) elects such coverage.
                (4) Extension of election period and effect on coverage.--
                        (A) In general.--For purposes of applying section
                    605(a) of the Employee Retirement Income Security Act of
                    1974, section 4980B(f)(5)(A) of the Internal Revenue
                    Code of 1986, and section 2205(a) of the Public Health
                    Service Act, in the case of--
                              (i) an individual who does not have an
                          election of COBRA continuation coverage in effect
                          on the first

    [[Page 135 STAT. 130]]

                          day of the first month beginning after the date of
                          the enactment of this Act but who would be an
                          assistance eligible individual described in
                          paragraph (3) if such election were so in effect;
                          or
                              (ii) an individual who elected COBRA
                          continuation coverage and discontinued from such
                          coverage before the first day of the first month
                          beginning after the date of the enactment of this
                          Act,
                    such individual may elect the COBRA continuation
                    coverage under the COBRA continuation coverage
                    provisions containing such provisions during the period
                    beginning on the first day of the first month beginning
                    after the date of the enactment of this Act and ending
                    60 days after the date on which the notification
                    required under paragraph (5)(C) is provided to such
                    individual.
                        (B) Commencement of cobra continuation coverage.--
                    Any COBRA continuation coverage elected by a qualified
                    beneficiary during an extended election period under
                    subparagraph (A)--
                              (i) shall commence (including for purposes of
                          applying the treatment of premium payments under
                          paragraph (1)(A) and any cost-sharing requirements
                          for items and services under a group health plan)
                          with the first period of coverage beginning on or
                          after the first day of the first month beginning
                          after the date of the enactment of this Act, and
                              (ii) shall not extend beyond the period of
                          COBRA continuation coverage that would have been
                          required under the applicable COBRA continuation
                          coverage provision if the coverage had been
                          elected as required under such provision or had
                          not been discontinued.
                (5) Notices to individuals.--
                        (A) General notice.--
                              (i) In general.--In the case of notices
                          provided under section 606(a)(4) of the Employee
                          Retirement Income Security Act of 1974 (29 U.S.C.
                          1166(4)), section 4980B(f)(6)(D) of the Internal
                          Revenue Code of 1986, or section 2206(4) of the
                          Public Health Service Act (42 U.S.C. 300bb-6(4)),
                          with respect to individuals who, during the period
                          described in paragraph (3), become entitled to
                          elect COBRA continuation coverage, the
                          requirements of such provisions shall not be
                          treated as met unless such notices include an
                          additional written notification to the recipient
                          in clear and understandable language of--
                                        (I) the availability of premium
                                    assistance with respect to such coverage
                                    under this subsection; and
                                        (II) the option to enroll in
                                    different coverage if the employer
                                    permits assistance eligible individuals
                                    described in paragraph (3) to elect
                                    enrollment in different coverage (as
                                    described in paragraph (1)(B)).
                              (ii) <<NOTE: Consultations. Regulations.>>
                          Alternative notice.--In the case of COBRA
                          continuation coverage to which the notice
                          provision under such sections does not apply, the
                          Secretary of Labor, in consultation with the
                          Secretary of the

    [[Page 135 STAT. 131]]

                          Treasury and the Secretary of Health and Human
                          Services, shall, in consultation with
                          administrators of the group health plans (or other
                          entities) that provide or administer the COBRA
                          continuation coverage involved, provide rules
                          requiring the provision of such notice.
                              (iii) Form.--The requirement of the additional
                          notification under this subparagraph may be met by
                          amendment of existing notice forms or by inclusion
                          of a separate document with the notice otherwise
                          required.
                        (B) Specific requirements.--Each additional
                    notification under subparagraph (A) shall include--
                              (i) the forms necessary for establishing
                          eligibility for premium assistance under this
                          subsection;
                              (ii) the name, address, and telephone number
                          necessary to contact the plan administrator and
                          any other person maintaining relevant information
                          in connection with such premium assistance;
                              (iii) a description of the extended election
                          period provided for in paragraph (4)(A);
                              (iv) a description of the obligation of the
                          qualified beneficiary under paragraph (2)(B) and
                          the penalty provided under section 6720C of the
                          Internal Revenue Code of 1986 for failure to carry
                          out the obligation;
                              (v) a description, displayed in a prominent
                          manner, of the qualified beneficiary's right to a
                          subsidized premium and any conditions on
                          entitlement to the subsidized premium; and
                              (vi) a description of the option of the
                          qualified beneficiary to enroll in different
                          coverage if the employer permits such beneficiary
                          to elect to enroll in such different coverage
                          under paragraph (1)(B).
                        (C) Notice in connection with extended election
                    periods.--In <<NOTE: Deadline.>> the case of any
                    assistance eligible individual described in paragraph
                    (3) (or any individual described in paragraph (4)(A))
                    who became entitled to elect COBRA continuation coverage
                    before the first day of the first month beginning after
                    the date of the enactment of this Act, the administrator
                    of the applicable group health plan (or other entity)
                    shall provide (within 60 days after such first day of
                    such first month) for the additional notification
                    required to be provided under subparagraph (A) and
                    failure to provide such notice shall be treated as a
                    failure to meet the notice requirements under the
                    applicable COBRA continuation provision.
                        (D) <<NOTE: Deadline. Consultation.>>  Model
                    notices.--Not later than 30 days after the date of
                    enactment of this Act, with respect to any assistance
                    eligible individual described in paragraph (3), the
                    Secretary of Labor, in consultation with the Secretary
                    of the Treasury and the Secretary of Health and Human
                    Services, shall prescribe models for the additional
                    notification required under this paragraph.
                (6) Notice of expiration of period of premium assistance.--

    [[Page 135 STAT. 132]]

                        (A) In general.--With respect to any assistance
                    eligible individual, subject to subparagraph (B), the
                    requirements of section 606(a)(4) of the Employee
                    Retirement Income Security Act of 1974 (29 U.S.C.
                    1166(4)), section 4980B(f)(6)(D) of the Internal Revenue
                    Code of 1986, or section 2206(4) of the Public Health
                    Service Act (42 U.S.C. 300bb-6(4)), shall not be treated
                    as met unless the plan administrator of the individual,
                    during the period specified under subparagraph (C),
                    provides to such individual a written notice in clear
                    and understandable language--
                              (i) that the premium assistance for such
                          individual will expire soon and the prominent
                          identification of the date of such expiration; and
                              (ii) that such individual may be eligible for
                          coverage without any premium assistance through--
                                        (I) COBRA continuation coverage; or
                                        (II) coverage under a group health
                                    plan.
                        (B) <<NOTE: Waiver.>>  Exception.--The requirement
                    for the group health plan administrator to provide the
                    written notice under subparagraph (A) shall be waived if
                    the premium assistance for such individual expires
                    pursuant to clause (i) of paragraph (2)(A).
                        (C) Period specified.--For purposes of subparagraph
                    (A), the period specified in this subparagraph is, with
                    respect to the date of expiration of premium assistance
                    for any assistance eligible individual pursuant to a
                    limitation requiring a notice under this paragraph, the
                    period beginning on the day that is 45 days before the
                    date of such expiration and ending on the day that is 15
                    days before the date of such expiration.
                        (D) <<NOTE: Deadline. Consultation.>>  Model
                    notices.--Not later than 45 days after the date of
                    enactment of this Act, with respect to any assistance
                    eligible individual, the Secretary of Labor, in
                    consultation with the Secretary of the Treasury and the
                    Secretary of Health and Human Services, shall prescribe
                    models for the notification required under this
                    paragraph.
                (7) Regulations.--The Secretary of the Treasury and the
            Secretary of Labor may jointly prescribe such regulations or
            other guidance as may be necessary or appropriate to carry out
            the provisions of this subsection, including the prevention of
            fraud and abuse under this subsection, except that the Secretary
            of Labor and the Secretary of Health and Human Services may
            prescribe such regulations (including interim final regulations)
            or other guidance as may be necessary or appropriate to carry
            out the provisions of paragraphs (5), (6), and (8).
                (8) Outreach.--
                        (A) <<NOTE: Consultation.>>  In general.--The
                    Secretary of Labor, in consultation with the Secretary
                    of the Treasury and the Secretary of Health and Human
                    Services, shall provide outreach consisting of public
                    education and enrollment assistance relating to premium
                    assistance provided under this subsection. Such outreach
                    shall target employers, group health plan
                    administrators, public assistance programs, States,
                    insurers, and other entities as determined appropriate
                    by such Secretaries. Such outreach shall include an
                    initial focus on those individuals electing continuation
                    coverage

    [[Page 135 STAT. 133]]

                    who are referred to in paragraph (5)(C). <<NOTE: Web
                    postings.>>  Information on such premium assistance,
                    including enrollment, shall also be made available on
                    websites of the Departments of Labor, Treasury, and
                    Health and Human Services.
                        (B) Enrollment under medicare.--The Secretary of
                    Health and Human Services shall provide outreach
                    consisting of public education. Such outreach shall
                    target individuals who lose health insurance coverage.
                    Such outreach shall include information regarding
                    enrollment for Medicare benefits for purposes of
                    preventing mistaken delays of such enrollment by such
                    individuals, including lifetime penalties for failure of
                    timely enrollment.
                (9) Definitions.--For purposes of this section:
                        (A) Administrator.--The term ``administrator'' has
                    the meaning given such term in section 3(16)(A) of the
                    Employee Retirement Income Security Act of 1974, and
                    includes a COBRA administrator.
                        (B) Cobra continuation coverage.--The term ``COBRA
                    continuation coverage'' means continuation coverage
                    provided pursuant to part 6 of subtitle B of title I of
                    the Employee Retirement Income Security Act of 1974
                    (other than under section 609), title XXII of the Public
                    Health Service Act, or section 4980B of the Internal
                    Revenue Code of 1986 (other than subsection (f)(1) of
                    such section insofar as it relates to pediatric
                    vaccines), or under a State program that provides
                    comparable continuation coverage. Such term does not
                    include coverage under a health flexible spending
                    arrangement under a cafeteria plan within the meaning of
                    section 125 of the Internal Revenue Code of 1986.
                        (C) Cobra continuation provision.--The term ``COBRA
                    continuation provision'' means the provisions of law
                    described in subparagraph (B).
                        (D) Covered employee.--The term ``covered employee''
                    has the meaning given such term in section 607(2) of the
                    Employee Retirement Income Security Act of 1974.
                        (E) Qualified beneficiary.--The term ``qualified
                    beneficiary'' has the meaning given such term in section
                    607(3) of the Employee Retirement Income Security Act of
                    1974.
                        (F) Group health plan.--The term ``group health
                    plan'' has the meaning given such term in section 607(1)
                    of the Employee Retirement Income Security Act of 1974.
                        (G) State.--The term ``State'' includes the District
                    of Columbia, the Commonwealth of Puerto Rico, the Virgin
                    Islands, Guam, American Samoa, and the Commonwealth of
                    the Northern Mariana Islands.
                        (H) Period of coverage.--Any reference in this
                    subsection to a period of coverage shall be treated as a
                    reference to a monthly or shorter period of coverage
                    with respect to which premiums are charged with respect
                    to such coverage.
                        (I) Plan sponsor.--The term ``plan sponsor'' has the
                    meaning given such term in section 3(16)(B) of the
                    Employee Retirement Income Security Act of 1974.

    [[Page 135 STAT. 134]]

                        (J) Premium.--The term ``premium'' includes, with
                    respect to COBRA continuation coverage, any
                    administrative fee.
                (10) Implementation funding.--In addition to amounts
            otherwise made available, out of any funds in the Treasury not
            otherwise appropriated, there are appropriated to the Secretary
            of Labor for fiscal year 2021, $10,000,000, to remain available
            until expended, for the Employee Benefits Security
            Administration to carry out the provisions of this subtitle.

        (b) Cobra Premium Assistance.--
                (1) Allowance of credit.--
                        (A) In general.--Subchapter B of chapter 65 of the
                    Internal Revenue Code of 1986 is amended by adding at
                    the end the following new section:
    ``SEC. 6432. <<NOTE: 26 USC 6432.>>  CONTINUATION COVERAGE PREMIUM
                              ASSISTANCE.

        ``(a) In General.--The person to whom premiums are payable for
    continuation coverage under section 9501(a)(1) of the American Rescue
    Plan Act of 2021 shall be allowed as a credit against the tax imposed by
    section 3111(b), or so much of the taxes imposed under section 3221(a)
    as are attributable to the rate in effect under section 3111(b), for
    each calendar quarter an amount equal to the premiums not paid by
    assistance eligible individuals for such coverage by reason of such
    section 9501(a)(1) with respect to such calendar quarter.
        ``(b) Person to Whom Premiums Are Payable.--For purposes of
    subsection (a), except as otherwise provided by the Secretary, the
    person to whom premiums are payable under such continuation coverage
    shall be treated as being--
                ``(1) in the case of any group health plan which is a
            multiemployer plan (as defined in section 3(37) of the Employee
            Retirement Income Security Act of 1974), the plan,
                ``(2) in the case of any group health plan not described in
            paragraph (1)--
                        ``(A) which is subject to the COBRA continuation
                    provisions contained in--
                              ``(i) the Internal Revenue Code of 1986,
                              ``(ii) the Employee Retirement Income Security
                          Act of 1974, or
                              ``(iii) the Public Health Service Act, or
                        ``(B) under which some or all of the coverage is not
                    provided by insurance,
            the employer maintaining the plan, and
                ``(3) in the case of any group health plan not described in
            paragraph (1) or (2), the insurer providing the coverage under
            the group health plan.

        ``(c) Limitations and Refundability.--
                ``(1) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the tax imposed by section 3111(b), or
            so much of the taxes imposed under section 3221(a) as are
            attributable to the rate in effect under section 3111(b), for
            such calendar quarter (reduced by any credits allowed against
            such taxes under sections 3131, 3132, and 3134) on the wages
            paid with respect to the employment of all employees of the
            employer.
                ``(2) Refundability of excess credit.--

    [[Page 135 STAT. 135]]

                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (1) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Credit may be advanced.--In anticipation of
                    the credit, including the refundable portion under
                    subparagraph (A), the credit may be advanced, according
                    to forms and instructions provided by the Secretary, up
                    to an amount calculated under subsection (a) through the
                    end of the most recent payroll period in the quarter.
                        ``(C) <<NOTE: Waivers. Determinations.>>  Treatment
                    of deposits.--The Secretary shall waive any penalty
                    under section 6656 for any failure to make a deposit of
                    the tax imposed by section 3111(b), or so much of the
                    taxes imposed under section 3221(a) as are attributable
                    to the rate in effect under section 3111(b), if the
                    Secretary determines that such failure was due to the
                    anticipation of the credit allowed under this section.
                        ``(D) Treatment of payments.--For purposes of
                    section 1324 of title 31, United States Code, any
                    amounts due to an employer under this paragraph shall be
                    treated in the same manner as a refund due from a credit
                    provision referred to in subsection (b)(2) of such
                    section.
                ``(3) Overstatements.--Any overstatement of the credit to
            which a person is entitled under this section (and any amount
            paid by the Secretary as a result of such overstatement) shall
            be treated as an underpayment by such person of the taxes
            described in paragraph (1) and may be assessed and collected by
            the Secretary in the same manner as such taxes.

        ``(d) <<NOTE: Definition.>>  Governmental Entities.--For purposes of
    this section, the term `person' includes the government of any State or
    political subdivision thereof, any Indian tribal government (as defined
    in section 139E(c)(1)), any agency or instrumentality of any of the
    foregoing, and any agency or instrumentality of the Government of the
    United States that is described in section 501(c)(1) and exempt from
    taxation under section 501(a).

        ``(e) Denial of Double Benefit.--For purposes of chapter 1, the
    gross income of any person allowed a credit under this section shall be
    increased for the taxable year which includes the last day of any
    calendar quarter with respect to which such credit is allowed by the
    amount of such credit. No credit shall be allowed under this section
    with respect to any amount which is taken into account as qualified
    wages under section 2301 of the CARES Act or section 3134 of this title
    or as qualified health plan expenses under section 7001(d) or 7003(d) of
    the Families First Coronavirus Response Act or section 3131 or 3132 of
    this title.
        ``(f) Extension of Limitation on Assessment.--Notwithstanding
    section 6501, the limitation on the time period for the assessment of
    any amount attributable to a credit claimed under this section shall not
    expire before the date that is 5 years after the later of--
                ``(1) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(2) the date on which such return is treated as filed
            under section 6501(b)(2).

    [[Page 135 STAT. 136]]

        ``(g) Regulations.--The Secretary shall issue such regulations, or
    other guidance, forms, instructions, and publications, as may be
    necessary or appropriate to carry out this section, including--
                ``(1) the requirement to report information or the
            establishment of other methods for verifying the correct amounts
            of reimbursements under this section,
                ``(2) the application of this section to group health plans
            that are multiemployer plans (as defined in section 3(37) of the
            Employee Retirement Income Security Act of 1974),
                ``(3) to allow the advance payment of the credit determined
            under subsection (a), subject to the limitations provided in
            this section, based on such information as the Secretary shall
            require,
                ``(4) to provide for the reconciliation of such advance
            payment with the amount of the credit at the time of filing the
            return of tax for the applicable quarter or taxable year, and
                ``(5) allowing the credit to third party payors (including
            professional employer organizations, certified professional
            employer organizations, or agents under section 3504).''.
                        (B) Clerical amendment.--The table of sections for
                    subchapter B of chapter 65 of the Internal Revenue Code
                    of 1986 <<NOTE: 26 USC 6411 prec.>>  is amended by
                    adding at the end the following new item:

    ``Sec. 6432. Continuation coverage premium assistance.''.

                        (C) <<NOTE: Applicability. 26 USC 6432 note.>>
                    Effective date.--The amendments made by this paragraph
                    shall apply to premiums to which subsection (a)(1)(A)
                    applies and wages paid on or after April 1, 2021.
                        (D) <<NOTE: 26 USC 4980B note.>>  Special rule in
                    case of employee payment that is not required under this
                    section.--
                              (i) <<NOTE: Reimbursement.>>  In general.--In
                          the case of an assistance eligible individual who
                          pays, with respect any period of coverage to which
                          subsection (a)(1)(A) applies, any amount of the
                          premium for such coverage that the individual
                          would have (but for this Act) been required to
                          pay, the person to whom such payment is payable
                          shall reimburse such individual for the amount of
                          such premium paid.
                              (ii) Credit of reimbursement.--A person to
                          which clause (i) applies shall be allowed a credit
                          in the manner provided under section 6432 of the
                          Internal Revenue Code of 1986 for any payment made
                          to the employee under such clause.
                              (iii) <<NOTE: Deadline.>>  Payment of
                          credits.--Any person to which clause (i) applies
                          shall make the payment required under such clause
                          to the individual not later than 60 days after the
                          date on which such individual made the premium
                          payment.
                (2) Penalty for failure to notify health plan of cessation
            of eligibility for premium assistance.--
                        (A) In general.--Part I of subchapter B of chapter
                    68 of the Internal Revenue Code of 1986 is amended by
                    adding at the end the following new section:

    [[Page 135 STAT. 137]]

    ``SEC. 6720C. <<NOTE: 26 USC 6720C.>>  PENALTY FOR FAILURE TO
                                NOTIFY HEALTH PLAN OF CESSATION OF
                                ELIGIBILITY FOR CONTINUATION COVERAGE
                                PREMIUM ASSISTANCE.

        ``(a) In General.--Except in the case of a failure described in
    subsection (b) or (c), any person required to notify a group health plan
    under section 9501(a)(2)(B) of the American Rescue Plan Act of 2021 who
    fails to make such a notification at such time and in such manner as the
    Secretary of Labor may require shall pay a penalty of $250 for each such
    failure.
        ``(b) Intentional Failure.--In the case of any such failure that is
    fraudulent, such person shall pay a penalty equal to the greater of--
                ``(1) $250, or
                ``(2) 110 percent of the premium assistance provided under
            section 9501(a)(1)(A) of the American Rescue Plan Act of 2021
            after termination of eligibility under such section.

        ``(c) Reasonable Cause Exception.--No penalty shall be imposed under
    this section with respect to any failure if it is shown that such
    failure is due to reasonable cause and not to willful neglect.''.
                        (B) Clerical amendment.--The table of sections of
                    part I of subchapter B of chapter 68 of such
                    Code <<NOTE: 26 USC 6671 prec.>>  is amended by adding
                    at the end the following new item:

    ``Sec. 6720C. Penalty for failure to notify health plan of cessation of
               eligibility for continuation coverage premium assistance.''.

                (3) Coordination with HCTC.--
                        (A) In general.--Section 35(g)(9) of the Internal
                    Revenue Code of 1986 is <<NOTE: 26 USC 35.>>  amended to
                    read as follows:
                ``(9) Continuation coverage premium assistance.--In the case
            of an assistance eligible individual who receives premium
            assistance for continuation coverage under section 9501(a)(1) of
            the American Rescue Plan Act of 2021 for any month during the
            taxable year, such individual shall not be treated as an
            eligible individual, a certified individual, or a qualifying
            family member for purposes of this section or section 7527 with
            respect to such month.''.
                        (B) <<NOTE: 26 USC 35 note.>>  Effective date.--The
                    amendment made by subparagraph (A) shall apply to
                    taxable years ending after the date of the enactment of
                    this Act.
                (4) Exclusion of continuation coverage premium assistance
            from gross income.--
                        (A) In general.--Part III of subchapter B of chapter
                    1 of the Internal Revenue Code of 1986 is amended by
                    inserting after section 139H the following new section:
    ``SEC. 139I. <<NOTE: 26 USC 139I.>>  CONTINUATION COVERAGE PREMIUM
                              ASSISTANCE.

        ``In the case of an assistance eligible individual (as defined in
    subsection (a)(3) of section 9501 of the American Rescue Plan Act of
    2021), gross income does not include any premium assistance provided
    under subsection (a)(1) of such section.''.
                        (B) Clerical amendment.--The table of sections for
                    part III of subchapter B of chapter 1 of such
                    Code <<NOTE: 26 USC 101 prec.>>  is amended by inserting
                    after the item relating to section 139H the following
                    new item:

    ``Sec. 139I. Continuation coverage premium assistance.''.

    [[Page 135 STAT. 138]]

                        (C) <<NOTE: 26 USC 139I note.>>  Effective date.--
                    The amendments made by this paragraph shall apply to
                    taxable years ending after the date of the enactment of
                    this Act.

                     Subtitle G--Promoting Economic Security

                  PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

    SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

        (a) In General.--Subchapter B of chapter 65 of the Internal Revenue
    Code of 1986 is amended by inserting after section 6428A the following
    new section:
    ``SEC. 6428B. <<NOTE: 26 USC 6428B.>>  2021 RECOVERY REBATES TO
                                INDIVIDUALS.

        ``(a) In General.--In <<NOTE: Effective date.>>  the case of an
    eligible individual, there shall be allowed as a credit against the tax
    imposed by subtitle A for the first taxable year beginning in 2021 an
    amount equal to the 2021 rebate amount determined for such taxable year.

        ``(b) 2021 Rebate Amount.--For purposes of this section, the term
    `2021 rebate amount' means, with respect to any taxpayer for any taxable
    year, the sum of--
                ``(1) $1,400 ($2,800 in the case of a joint return), plus
                ``(2) $1,400 multiplied by the number of dependents of the
            taxpayer for such taxable year.

        ``(c) <<NOTE: Definition.>>  Eligible Individual.--For purposes of
    this section, the term `eligible individual' means any individual other
    than--
                ``(1) any nonresident alien individual,
                ``(2) any individual who is a dependent of another taxpayer
            for a taxable year beginning in the calendar year in which the
            individual's taxable year begins, and
                ``(3) an estate or trust.

        ``(d) Limitation Based on Adjusted Gross Income.--
                ``(1) In general.--The amount of the credit allowed by
            subsection (a) (determined without regard to this subsection and
            subsection (f)) shall be reduced (but not below zero) by the
            amount which bears the same ratio to such credit (as so
            determined) as--
                        ``(A) the excess of--
                              ``(i) the taxpayer's adjusted gross income for
                          such taxable year, over
                              ``(ii) $75,000, bears to
                        ``(B) $5,000.
                ``(2) <<NOTE: Applicability.>>  Special rules.--
                        ``(A) Joint return or surviving spouse.--In the case
                    of a joint return or a surviving spouse (as defined in
                    section 2(a)), paragraph (1) shall be applied by
                    substituting `$150,000' for `$75,000' and `$10,000' for
                    `$5,000'.
                        ``(B) Head of household.--In the case of a head of
                    household (as defined in section 2(b)), paragraph (1)
                    shall be applied by substituting `$112,500' for
                    `$75,000' and `$7,500' for `$5,000'.

        ``(e) Definitions and Special Rules.--
                ``(1) Dependent defined.--For purposes of this section, the
            term `dependent' has the meaning given such term by section 152.

    [[Page 135 STAT. 139]]

                ``(2) Identification number requirement.--
                        ``(A) In general.--In the case of a return other
                    than a joint return, the $1,400 amount in subsection
                    (b)(1) shall be treated as being zero unless the
                    taxpayer includes the valid identification number of the
                    taxpayer on the return of tax for the taxable year.
                        ``(B) Joint returns.--In the case of a joint return,
                    the $2,800 amount in subsection (b)(1) shall be treated
                    as being--
                              ``(i) $1,400 if the valid identification
                          number of only 1 spouse is included on the return
                          of tax for the taxable year, and
                              ``(ii) zero if the valid identification number
                          of neither spouse is so included.
                        ``(C) Dependents.--A dependent shall not be taken
                    into account under subsection (b)(2) unless the valid
                    identification number of such dependent is included on
                    the return of tax for the taxable year.
                        ``(D) Valid identification number.--
                              ``(i) In general.--For purposes of this
                          paragraph, the term `valid identification number'
                          means a social security number issued to an
                          individual by the Social Security Administration
                          on or before the due date for filing the return
                          for the taxable year.
                              ``(ii) Adoption taxpayer identification
                          number.--For purposes of subparagraph (C), in the
                          case of a dependent who is adopted or placed for
                          adoption, the term `valid identification number'
                          shall include the adoption taxpayer identification
                          number of such dependent.
                        ``(E) Special rule for members of the armed
                    forces.--Subparagraph (B) shall not apply in the case
                    where at least 1 spouse was a member of the Armed Forces
                    of the United States at any time during the taxable year
                    and the valid identification number of at least 1 spouse
                    is included on the return of tax for the taxable year.
                        ``(F) Coordination with certain advance payments.--
                    In the case of any payment determined pursuant to
                    subsection (g)(6), a valid identification number shall
                    be treated for purposes of this paragraph as included on
                    the taxpayer's return of tax if such valid
                    identification number is available to the Secretary as
                    described in such subsection.
                        ``(G) Mathematical or clerical error authority.--Any
                    omission of a correct valid identification number
                    required under this paragraph shall be treated as a
                    mathematical or clerical error for purposes of applying
                    section 6213(g)(2) to such omission.
                ``(3) Credit treated as refundable.--The credit allowed by
            subsection (a) shall be treated as allowed by subpart C of part
            IV of subchapter A of chapter 1.

        ``(f) Coordination With Advance Refunds of Credit.--
                ``(1) Reduction of refundable credit.--The amount of the
            credit which would (but for this paragraph) be allowable under
            subsection (a) shall be reduced (but not below zero) by the
            aggregate refunds and credits made or allowed to the

    [[Page 135 STAT. 140]]

            taxpayer (or, except as otherwise provided by the Secretary, any
            dependent of the taxpayer) under subsection (g). Any failure to
            so reduce the credit shall be treated as arising out of a
            mathematical or clerical error and assessed according to section
            6213(b)(1).
                ``(2) Joint returns.--Except as otherwise provided by the
            Secretary, in the case of a refund or credit made or allowed
            under subsection (g) with respect to a joint return, half of
            such refund or credit shall be treated as having been made or
            allowed to each individual filing such return.

        ``(g) Advance Refunds and Credits.--
                ``(1) In general.--Subject to paragraphs (5) and (6), each
            individual who was an eligible individual for such individual's
            first taxable year beginning in 2019 shall be treated as having
            made a payment against the tax imposed by chapter 1 for such
            taxable year in an amount equal to the advance refund amount for
            such taxable year.
                ``(2) Advance refund amount.--
                        ``(A) In general.--For purposes of paragraph (1),
                    the advance refund amount is the amount that would have
                    been allowed as a credit under this section for such
                    taxable year if this section (other than subsection (f)
                    and this subsection) had applied to such taxable year.
                        ``(B) <<NOTE: Determination. Termination date.>>
                    Treatment of deceased individuals.--For purposes of
                    determining the advance refund amount with respect to
                    such taxable year--
                              ``(i) any individual who was deceased before
                          January 1, 2021, shall be treated for purposes of
                          applying subsection (e)(2) in the same manner as
                          if the valid identification number of such person
                          was not included on the return of tax for such
                          taxable year (except that subparagraph (E) thereof
                          shall not apply),
                              ``(ii) notwithstanding clause (i), in the case
                          of a joint return with respect to which only 1
                          spouse is deceased before January 1, 2021, such
                          deceased spouse was a member of the Armed Forces
                          of the United States at any time during the
                          taxable year, and the valid identification number
                          of such deceased spouse is included on the return
                          of tax for the taxable year, the valid
                          identification number of 1 (and only 1) spouse
                          shall be treated as included on the return of tax
                          for the taxable year for purposes of applying
                          subsection (e)(2)(B) with respect to such joint
                          return, and
                              ``(iii) no amount shall be determined under
                          subsection (e)(2) with respect to any dependent of
                          the taxpayer if the taxpayer (both spouses in the
                          case of a joint return) was deceased before
                          January 1, 2021.
                ``(3) Timing and manner of payments.--The Secretary shall,
            subject to the provisions of this title and consistent with
            rules similar to the rules of subparagraphs (B) and (C) of
            section 6428A(f)(3), refund or credit any overpayment
            attributable to this subsection as rapidly as possible,
            consistent with a rapid effort to make payments attributable to
            such overpayments electronically if
            appropriate. <<NOTE: Effective date.>>  No refund or credit
            shall be made or allowed under this subsection after December
            31, 2021.

    [[Page 135 STAT. 141]]

                ``(4) No interest.--No interest shall be allowed on any
            overpayment attributable to this subsection.
                ``(5) Application to individuals who have filed a return of
            tax for 2020.--
                        ``(A) Application to 2020 returns filed at time of
                    initial determination.--If, at the time of any
                    determination made pursuant to paragraph (3), the
                    individual referred to in paragraph (1) has filed a
                    return of tax for the individual's first taxable year
                    beginning in 2020, paragraph (1) shall be applied with
                    respect to such individual by substituting `2020' for
                    `2019'.
                        ``(B) <<NOTE: Definitions.>>  Additional payment.--
                              ``(i) In general.--In the case of any
                          individual who files, before the additional
                          payment determination date, a return of tax for
                          such individual's first taxable year beginning in
                          2020, the Secretary shall make a payment (in
                          addition to any payment made under paragraph (1))
                          to such individual equal to the excess (if any)
                          of--
                                        ``(I) the amount which would be
                                    determined under paragraph (1) (after
                                    the application of subparagraph (A)) by
                                    applying paragraph (1) as of the
                                    additional payment determination date,
                                    over
                                        ``(II) the amount of any payment
                                    made with respect to such individual
                                    under paragraph (1).
                              ``(ii) Additional payment determination
                          date.--The term `additional payment determination
                          date' means the earlier of--
                                        ``(I) the date which is 90 days
                                    after the 2020 calendar year filing
                                    deadline, or
                                        ``(II) September 1, 2021.
                              ``(iii) 2020 calendar year filing deadline.--
                          The term `2020 calendar year filing deadline'
                          means the date specified in section 6072(a) with
                          respect to returns for calendar year
                          2020. <<NOTE: Determination.>>  Such date shall be
                          determined after taking into account any period
                          disregarded under section 7508A if such disregard
                          applies to substantially all returns for calendar
                          year 2020 to which section 6072(a) applies.
                ``(6) Application to certain individuals who have not filed
            a return of tax for 2019 or 2020 at time of determination.--In
            the case of any individual who, at the time of any determination
            made pursuant to paragraph (3), has filed a tax return for
            neither the year described in paragraph (1) nor for the year
            described in paragraph (5)(A), the Secretary shall, consistent
            with rules similar to the rules of section 6428A(f)(5)(H)(i),
            apply paragraph (1) on the basis of information available to the
            Secretary and shall, on the basis of such information, determine
            the advance refund amount with respect to such individual
            without regard to subsection (d) unless the Secretary has reason
            to know that such amount would otherwise be reduced by reason of
            such subsection.
                ``(7) Special rule related to time of filing return.--Solely
            for purposes of this subsection, a return of tax shall not be
            treated as filed until such return has been processed by the
            Internal Revenue Service.

    [[Page 135 STAT. 142]]

                ``(8) Restriction on use of certain previously issued
            prepaid debit cards.--Payments made by the Secretary to
            individuals under this section shall not be in the form of an
            increase in the balance of any previously issued prepaid debit
            card if, as of the time of the issuance of such card, such card
            was issued solely for purposes of making payments under section
            6428 or 6428A.

        ``(h) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including--
                ``(1) <<NOTE: Determination.>>  regulations or other
            guidance providing taxpayers the opportunity to provide the
            Secretary information sufficient to allow the Secretary to make
            payments to such taxpayers under subsection (g) (including the
            determination of the amount of such payment) if such information
            is not otherwise available to the Secretary, and
                ``(2) regulations or other guidance to ensure to the maximum
            extent administratively practicable that, in determining the
            amount of any credit under subsection (a) and any credit or
            refund under subsection (g), an individual is not taken into
            account more than once, including by different taxpayers and
            including by reason of a change in joint return status or
            dependent status between the taxable year for which an advance
            refund amount is determined and the taxable year for which a
            credit under subsection (a) is determined.

        ``(i) Outreach.--The Secretary shall carry out a robust and
    comprehensive outreach program to ensure that all taxpayers described in
    subsection (h)(1) learn of their eligibility for the advance refunds and
    credits under subsection (g); are advised of the opportunity to receive
    such advance refunds and credits as provided under subsection (h)(1);
    and are provided assistance in applying for such advance refunds and
    credits.''.
        (b) <<NOTE: 26 USC 6428B note.>>  Treatment of Certain
    Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which has a mirror code tax system amounts
            equal to the loss (if any) to that possession by reason of the
            amendments made by this section. <<NOTE: Determination.>>  Such
            amounts shall be determined by the Secretary of the Treasury
            based on information provided by the government of the
            respective possession.
                (2) <<NOTE: Estimates.>>  Payments to other possessions.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which does not have a mirror code tax system
            amounts estimated by the Secretary of the Treasury as being
            equal to the aggregate benefits (if any) that would have been
            provided to residents of such possession by reason of the
            amendments made by this section if a mirror code tax system had
            been in effect in such possession. <<NOTE: Plan.>>  The
            preceding sentence shall not apply unless the respective
            possession has a plan, which has been approved by the Secretary
            of the Treasury, under which such possession will promptly
            distribute such payments to its residents.
                (3) Inclusion of administrative expenses.--The Secretary of
            the Treasury shall pay to each possession of the United States
            to which the Secretary makes a payment under paragraph (1) or
            (2) an amount equal to the lesser of--

    [[Page 135 STAT. 143]]

                        (A) the increase (if any) of the administrative
                    expenses of such possession--
                              (i) in the case of a possession described in
                          paragraph (1), by reason of the amendments made by
                          this section, and
                              (ii) in the case of a possession described in
                          paragraph (2), by reason of carrying out the plan
                          described in such paragraph, or
                        (B) <<NOTE: Puerto Rico. Determination.>>  $500,000
                    ($10,000,000 in the case of Puerto Rico).
            The amount described in subparagraph (A) shall be determined by
            the Secretary of the Treasury based on information provided by
            the government of the respective possession.
                (4) Coordination with credit allowed against united states
            income taxes.--No credit shall be allowed against United States
            income taxes under section 6428B of the Internal Revenue Code of
            1986 (as added by this section), nor shall any credit or refund
            be made or allowed under subsection (g) of such section, to any
            person--
                        (A) to whom a credit is allowed against taxes
                    imposed by the possession by reason of the amendments
                    made by this section, or
                        (B) who is eligible for a payment under a plan
                    described in paragraph (2).
                (5) <<NOTE: Definition. Determination.>>  Mirror code tax
            system.--For purposes of this subsection, the term ``mirror code
            tax system'' means, with respect to any possession of the United
            States, the income tax system of such possession if the income
            tax liability of the residents of such possession under such
            system is determined by reference to the income tax laws of the
            United States as if such possession were the United States.
                (6) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this subsection
            shall be treated in the same manner as a refund due from a
            credit provision referred to in subsection (b)(2) of such
            section.

        (c) Administrative Provisions.--
                (1) Definition of deficiency.--Section 6211(b)(4)(A) of the
            Internal Revenue Code of 1986 <<NOTE: 26 USC 6211.>>  is amended
            by striking ``6428, and 6428A'' and inserting ``6428, 6428A, and
            6428B''.
                (2) <<NOTE: 26 USC 6428B note.>>  Exception from reduction
            or offset.--Any refund payable by reason of section 6428B(g) of
            the Internal Revenue Code of 1986 (as added by this section), or
            any such refund payable by reason of subsection (b) of this
            section, shall not be--
                        (A) subject to reduction or offset pursuant to
                    subsection (c), (d), (e), or (f) of section 6402 of the
                    Internal Revenue Code of 1986 or any similar authority
                    permitting offset, or
                        (B) reduced or offset by other assessed Federal
                    taxes that would otherwise be subject to levy or
                    collection.
                (3) Conforming amendments.--
                        (A) Paragraph (2) of section 1324(b) of title 31,
                    United States Code, is amended by inserting ``6428B,''
                    after ``6428A,''.
                        (B) The table of sections for subchapter B of
                    chapter 65 of the Internal Revenue Code of
                    1986 <<NOTE: 26 USC 6411 prec.>>  is amended by

    [[Page 135 STAT. 144]]

                    inserting after the item relating to section 6428A the
                    following new item:

    ``Sec. 6428B. 2021 recovery rebates to individuals.''.

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

                            PART 2--CHILD TAX CREDIT

    SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

        (a) In General.--Section 24 of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 24.>>  is amended by adding at the end the following
    new subsection:

        ``(i) Special Rules for 2021.--In the case of any taxable year
    beginning after December 31, 2020, and before January 1, 2022--
                ``(1) <<NOTE: Puerto Rico.>>  Refundable credit.--If the
            taxpayer (in the case of a joint return, either spouse) has a
            principal place of abode in the United States (determined as
            provided in section 32) for more than one-half of the taxable
            year or is a bona fide resident of Puerto Rico (within the
            meaning of section 937(a)) for such taxable year--
                        ``(A) subsection (d) shall not apply, and
                        ``(B) so much of the credit determined under
                    subsection (a) (after application of subparagraph (A))
                    as does not exceed the amount of such credit which would
                    be so determined without regard to subsection (h)(4)
                    shall be allowed under subpart C (and not allowed under
                    this subpart).
                ``(2) 17-year-olds eligible for treatment as qualifying
            children.--This section shall be applied--
                        ``(A) by substituting `age 18' for `age 17' in
                    subsection (c)(1), and

    [[Page 135 STAT. 145]]

                        ``(B) by substituting `described in subsection (c)
                    (determined after the application of subsection
                    (i)(2)(A))' for `described in subsection (c)' in
                    subsection (h)(4)(A).
                ``(3) Credit amount.--Subsection (h)(2) shall not apply and
            subsection (a) shall be applied by substituting `$3,000 ($3,600
            in the case of a qualifying child who has not attained age 6 as
            of the close of the calendar year in which the taxable year of
            the taxpayer begins)' for `$1,000'.
                ``(4) Reduction of increased credit amount based on modified
            adjusted gross income.--
                        ``(A) In general.--The amount of the credit
                    allowable under subsection (a) (determined without
                    regard to subsection (b)) shall be reduced by $50 for
                    each $1,000 (or fraction thereof) by which the
                    taxpayer's modified adjusted gross income (as defined in
                    subsection (b)) exceeds the applicable threshold amount.
                        ``(B) <<NOTE: Definition.>>  Applicable threshold
                    amount.--For purposes of this paragraph, the term
                    `applicable threshold amount' means--
                              ``(i) $150,000, in the case of a joint return
                          or surviving spouse (as defined in section 2(a)) ,
                              ``(ii) $112,500, in the case of a head of
                          household (as defined in section 2(b)), and
                              ``(iii) $75,000, in any other case.
                        ``(C) <<NOTE: Definitions. Determinations.>>
                    Limitation on reduction.--
                              ``(i) In general.--The amount of the reduction
                          under subparagraph (A) shall not exceed the lesser
                          of--
                                        ``(I) the applicable credit increase
                                    amount, or
                                        ``(II) 5 percent of the applicable
                                    phaseout threshold range.
                              ``(ii) Applicable credit increase amount.--For
                          purposes of this subparagraph, the term
                          `applicable credit increase amount' means the
                          excess (if any) of--
                                        ``(I) the amount of the credit
                                    allowable under this section for the
                                    taxable year determined without regard
                                    to this paragraph and subsection (b),
                                    over
                                        ``(II) the amount of such credit as
                                    so determined and without regard to
                                    paragraph (3).
                              ``(iii) Applicable phaseout threshold range.--
                          For purposes of this subparagraph, the term
                          `applicable phaseout threshold range' means the
                          excess of--
                                        ``(I) the threshold amount
                                    applicable to the taxpayer under
                                    subsection (b) (determined after the
                                    application of subsection (h)(3)), over
                                        ``(II) the applicable threshold
                                    amount applicable to the taxpayer under
                                    this paragraph.
                        ``(D) Coordination with limitation on overall
                    credit.--
                    Subsection <<NOTE: Applicability. Determination.>>  (b)
                    shall be applied by substituting `the credit allowable
                    under subsection (a) (determined after the application
                    of subsection (i)(4)(A)' for `the credit allowable under
                    subsection (a)'.''.

        (b) Advance Payment of Credit.--
                (1) In general.--Chapter 77 of such Code is amended by
            inserting after section 7527 the following new section:

    [[Page 135 STAT. 146]]

    ``SEC. 7527A. <<NOTE: 26 USC 7527A.>>  ADVANCE PAYMENT OF CHILD
                                TAX CREDIT.

        ``(a) <<NOTE: Determination.>>  In General.--The Secretary shall
    establish a program for making periodic payments to taxpayers which, in
    the aggregate during any calendar year, equal the annual advance amount
    determined with respect to such taxpayer for such calendar year. Except
    as provided in subsection (b)(3)(B), the periodic payments made to any
    taxpayer for any calendar year shall be in equal amounts.

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

    [[Page 135 STAT. 147]]

                    made after the date of such modification to properly
                    take into account the amount by which any periodic
                    payment made before such date was greater than or less
                    than the amount that such payment would have been on the
                    basis of the annual advance amount as so modified.
                ``(4) Determination of status.--If information contained in
            the taxpayer's return of tax for the reference taxable year does
            not establish the status of the taxpayer as being described in
            section 24(i)(1), the Secretary shall, for purposes of paragraph
            (1)(A), determine such status based on information known to the
            Secretary.
                ``(5) <<NOTE: Determination.>> Treatment of certain
            deaths.--A child shall not be taken into account in determining
            the annual advance amount under paragraph (1) if the death of
            such child is known to the Secretary as of the beginning of the
            calendar year for which the estimate under such paragraph is
            made.

        ``(c) On-line Information Portal.--The Secretary shall establish an
    on-line portal which allows taxpayers to--
                ``(1) elect not to receive payments under this section, and
                ``(2) provide information to the Secretary which would be
            relevant to a modification under subsection (b)(3)(B) of the
            annual advance amount, including information regarding--
                        ``(A) a change in the number of the taxpayer's
                    qualifying children, including by reason of the birth of
                    a child,
                        ``(B) a change in the taxpayer's marital status,
                        ``(C) a significant change in the taxpayer's income,
                    and
                        ``(D) any other factor which the Secretary may
                    provide.

        ``(d) <<NOTE: Deadlines.>>  Notice of Payments.--Not later than
    January 31 of the calendar year following any calendar year during which
    the Secretary makes one or more payments to any taxpayer under this
    section, the Secretary shall provide such taxpayer with a written notice
    which includes the taxpayer's taxpayer identity (as defined in section
    6103(b)(6)), the aggregate amount of such payments made to such taxpayer
    during such calendar year, and such other information as the Secretary
    determines appropriate.

        ``(e) Administrative Provisions.--
                ``(1) Application of electronic funds payment requirement.--
            The payments made by the Secretary under subsection (a) shall be
            made by electronic funds transfer to the same extent and in the
            same manner as if such payments were Federal payments not made
            under this title.
                ``(2) Application of certain rules.--Rules similar to the
            rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall
            apply for purposes of this section.
                ``(3) Exception from reduction or offset.--Any payment made
            to any individual under this section shall not be--
                        ``(A) subject to reduction or offset pursuant to
                    subsection (c), (d), (e), or (f) of section 6402 or any
                    similar authority permitting offset, or
                        ``(B) reduced or offset by other assessed Federal
                    taxes that would otherwise be subject to levy or
                    collection.
                ``(4) Application of advance payments in the possessions of
            the united states.--
                        ``(A) <<NOTE: Determination.>>  In general.--The
                    advance payment amount determined under this section
                    shall be determined--

    [[Page 135 STAT. 148]]

                              ``(i) <<NOTE: Puerto Rico.>>  by applying
                          section 24(i)(1) without regard to the phrase `or
                          is a bona fide resident of Puerto Rico (within the
                          meaning of section 937(a))', and
                              ``(ii) without regard to section
                          24(k)(3)(C)(ii)(I).
                        ``(B) Mirror code possessions.--In the case of any
                    possession of the United States with a mirror code tax
                    system (as defined in section 24(k)), this section shall
                    not be treated as part of the income tax laws of the
                    United States for purposes of determining the income tax
                    law of such possession unless such possession elects to
                    have this section be so treated.
                        ``(C) Administrative expenses of advance payments.--
                              ``(i) <<NOTE: Plan.>>  Mirror code
                          possessions.--In the case of any possession
                          described in subparagraph (B) which makes the
                          election described in such subparagraph, the
                          amount otherwise paid by the Secretary to such
                          possession under section 24(k)(1)(A) with respect
                          to taxable years beginning in 2021 shall be
                          increased by $300,000 if such possession has a
                          plan, which has been approved by the Secretary,
                          for making advance payments consistent with such
                          election.
                              ``(ii) American samoa.--The amount otherwise
                          paid by the Secretary to American Samoa under
                          subparagraph (A) of section 24(k)(3) with respect
                          to taxable years beginning in 2021 shall be
                          increased by $300,000 if the plan described in
                          subparagraph (B) of such section includes a
                          program, which has been approved by the Secretary,
                          for making advance payments under rules similar to
                          the rules of this section.
                              ``(iii) Timing of payment.--The Secretary may
                          pay, upon the request of the possession of the
                          United States to which the payment is to be made,
                          the amount of the increase determined under clause
                          (i) or (ii) immediately upon approval of the plan
                          referred to in such clause, respectively.

        ``(f) <<NOTE: Time periods.>>  Application.--No payments shall be
    made under the program established under subsection (a) with respect
    to--
                ``(1) any period before July 1, 2021, or
                ``(2) any period after December 31, 2021.

        ``(g) <<NOTE: Determination.>>  Regulations.--The Secretary shall
    issue such regulations or other guidance as the Secretary determines
    necessary or appropriate to carry out the purposes of this section and
    subsections (i)(1) and (j) of section 24, including regulations or other
    guidance which provides for the application of such provisions where the
    filing status of the taxpayer for a taxable year is different from the
    status used for determining the annual advance amount.''.
                (2) Reconciliation of credit and advance credit.--Section 24
            of such Code, as amended by the preceding provision of this
            Act, <<NOTE: 26 USC 24.>>  is amended by adding at the end the
            following new subsection:

        ``(j) Reconciliation of Credit and Advance Credit.--
                ``(1) In general.--The amount of the credit allowed under
            this section to any taxpayer for any taxable year shall be
            reduced (but not below zero) by the aggregate amount of payments
            made under section 7527A to such taxpayer during such

    [[Page 135 STAT. 149]]

            taxable year. Any failure to so reduce the credit shall be
            treated as arising out of a mathematical or clerical error and
            assessed according to section 6213(b)(1).
                ``(2) Excess advance payments.--
                        ``(A) In general.--If the aggregate amount of
                    payments under section 7527A to the taxpayer during the
                    taxable year exceeds the amount of the credit allowed
                    under this section to such taxpayer for such taxable
                    year (determined without regard to paragraph (1)), the
                    tax imposed by this chapter for such taxable year shall
                    be increased by the amount of such excess. Any failure
                    to so increase the tax shall be treated as arising out
                    of a mathematical or clerical error and assessed
                    according to section 6213(b)(1).
                        ``(B) <<NOTE: Definitions.>>  Safe harbor based on
                    modified adjusted gross income.--
                              ``(i) In general.--In the case of a taxpayer
                          whose modified adjusted gross income (as defined
                          in subsection (b)) for the taxable year does not
                          exceed 200 percent of the applicable income
                          threshold, the amount of the increase determined
                          under subparagraph (A) with respect to such
                          taxpayer for such taxable year shall be reduced
                          (but not below zero) by the safe harbor amount.
                              ``(ii) Phase out of safe harbor amount.--In
                          the case of a taxpayer whose modified adjusted
                          gross income (as defined in subsection (b)) for
                          the taxable year exceeds the applicable income
                          threshold, the safe harbor amount otherwise in
                          effect under clause (i) shall be reduced by the
                          amount which bears the same ratio to such amount
                          as such excess bears to the applicable income
                          threshold.
                              ``(iii) Applicable income threshold.--For
                          purposes of this subparagraph, the term
                          `applicable income threshold' means--
                                        ``(I) $60,000 in the case of a joint
                                    return or surviving spouse (as defined
                                    in section 2(a)),
                                        ``(II) $50,000 in the case of a head
                                    of household, and
                                        ``(III) $40,000 in any other case.
                              ``(iv) Safe harbor amount.--For purposes of
                          this subparagraph, the term `safe harbor amount'
                          means, with respect to any taxable year, the
                          product of--
                                        ``(I) $2,000, multiplied by
                                        ``(II) <<NOTE: Determinations.>>
                                    the excess (if any) of the number of
                                    qualified children taken into account in
                                    determining the annual advance amount
                                    with respect to the taxpayer under
                                    section 7527A with respect to months
                                    beginning in such taxable year, over the
                                    number of qualified children taken into
                                    account in determining the credit
                                    allowed under this section for such
                                    taxable year.''.
                (3) Coordination with wage withholding.--Section
            3402(f)(1)(C) of such Code <<NOTE: 26 USC 3402.>>  is amended by
            striking ``section 24(a)'' and inserting ``section 24
            (determined after application of subsection (j) thereof)''.
                (4) Conforming amendments.--

    [[Page 135 STAT. 150]]

                        (A) <<NOTE: 26 USC 26.>>  Section 26(b)(2) of such
                    Code is amended by striking ``and'' at the end of
                    subparagraph (X), by striking the period at the end of
                    subparagraph (Y) and inserting ``, and'', and by adding
                    at the end the following new subparagraph:
                        ``(Z) section 24(j)(2) (relating to excess advance
                    payments).''.
                        (B) Section 6211(b)(4)(A) of such Code, as amended
                    by the preceding provisions of this subtitle, is
                    amended--
                              (i) by striking ``24(d)'' and inserting ``24
                          by reason of subsections (d) and (i)(1) thereof'',
                          and
                              (ii) by striking ``and 6428B'' and inserting
                          ``6428B, and 7527A''.
                        (C) Paragraph (2) of section 1324(b) of title 31,
                    United States Code, is amended--
                              (i) by inserting ``24,'' before ``25A'', and
                              (ii) by striking `` or 6431'' and inserting
                          ``6431, or 7527A''.
                        (D) The table of sections for chapter 77 of the
                    Internal Revenue Code of 1986 <<NOTE: 26 USC 7501
                    prec.>>  is amended by inserting after the item relating
                    to section 7527 the following new item:

    ``Sec. 7527A. Advance payment of child tax credit.''.

                (5) Appropriations to carry out advance payments.--
            Immediately upon the enactment of this Act, in addition to
            amounts otherwise available, there are appropriated for fiscal
            year 2021, out of any money in the Treasury not otherwise
            appropriated:
                        (A) $397,200,000 to remain available until September
                    30, 2022, for necessary expenses for the Internal
                    Revenue Service to carry out this section (and the
                    amendments made by this section), which shall supplement
                    and not supplant any other appropriations that may be
                    available for this purpose, and
                        (B) $16,200,000 to remain available until September
                    30, 2022, for necessary expenses for the Bureau of the
                    Fiscal Service to carry out this section (and the
                    amendments made by this section), which shall supplement
                    and not supplant any other appropriations that may be
                    available for this purpose.

        (c) Effective Date.--
                (1) <<NOTE: 26 USC 24 note.>>  In general.--The amendments
            made by this section shall apply to taxable years beginning
            after December 31, 2020.
                (2) <<NOTE: 26 USC 7527A note.>>  Establishment of advance
            payment program.--The Secretary of the Treasury (or the
            Secretary's designee) shall establish the program described in
            section 7527A of the Internal Revenue Code of 1986 as soon as
            practicable after the date of the enactment of this Act, except
            that the Secretary shall ensure that the timing of the
            establishment of such program does not interfere with carrying
            out section 6428B(g) as rapidly as possible.
    SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.

        (a) In General.--Section 24 of the Internal Revenue Code of 1986, as
    amended by the preceding provisions of this Act, <<NOTE: 26 USC 24.>>
    is amended by adding at the end the following new subsection:

        ``(k) Application of Credit in Possessions.--

    [[Page 135 STAT. 151]]

                ``(1) Mirror code possessions.--
                        ``(A) In general.--The Secretary shall pay to each
                    possession of the United States with a mirror code tax
                    system amounts equal to the loss (if any) to that
                    possession by reason of the application of this section
                    (determined without regard to this subsection) with
                    respect to taxable years beginning after 2020. Such
                    amounts shall be determined by the Secretary based on
                    information provided by the government of the respective
                    possession.
                        ``(B) Coordination with credit allowed against
                    united states income taxes.--No credit shall be allowed
                    under this section for any taxable year to any
                    individual to whom a credit is allowable against taxes
                    imposed by a possession of the United States with a
                    mirror code tax system by reason of the application of
                    this section in such possession for such taxable year.
                        ``(C) <<NOTE: Definition.>>  Mirror code tax
                    system.--For purposes of this paragraph, the term
                    `mirror code tax system' means, with respect to any
                    possession of the United States, the income tax system
                    of such possession if the income tax liability of the
                    residents of such possession under such system is
                    determined by reference to the income tax laws of the
                    United States as if such possession were the United
                    States.
                ``(2) Puerto rico.--
                        ``(A) Application to taxable years in 2021.--
                              ``(i) For application of refundable credit to
                          residents of Puerto Rico, see subsection (i)(1).
                              ``(ii) For nonapplication of advance payment
                          to residents of Puerto Rico, see section
                          7527A(e)(4)(A).
                        ``(B) Application to taxable years after 2021.--In
                    the case of any bona fide resident of Puerto Rico
                    (within the meaning of section 937(a)) for any taxable
                    year beginning after December 31, 2021--
                              ``(i) the credit determined under this section
                          shall be allowable to such resident, and
                              ``(ii) subsection (d)(1)(B)(ii) shall be
                          applied without regard to the phrase `in the case
                          of a taxpayer with 3 or more qualifying children'.
                ``(3) American samoa.--
                        ``(A) <<NOTE: Estimates.>>  In general.--The
                    Secretary shall pay to American Samoa amounts estimated
                    by the Secretary as being equal to the aggregate
                    benefits that would have been provided to residents of
                    American Samoa by reason of the application of this
                    section for taxable years beginning after 2020 if the
                    provisions of this section had been in effect in
                    American Samoa (applied as if American Samoa were the
                    United States and without regard to the application of
                    this section to bona fide residents of Puerto Rico under
                    subsection (i)(1)).
                        ``(B) <<NOTE: Plan.>>  Distribution requirement.--
                    Subparagraph (A) shall not apply unless American Samoa
                    has a plan, which has been approved by the Secretary,
                    under which American Samoa will promptly distribute such
                    payments to its residents.
                        ``(C) Coordination with credit allowed against
                    united states income taxes.--

    [[Page 135 STAT. 152]]

                              ``(i) In general.--In the case of a taxable
                          year with respect to which a plan is approved
                          under subparagraph (B), this section (other than
                          this subsection) shall not apply to any individual
                          eligible for a distribution under such plan.
                              ``(ii) <<NOTE: Effective dates.>>  Application
                          of section in event of absence of approved plan.--
                          In the case of a taxable year with respect to
                          which a plan is not approved under subparagraph
                          (B)--
                                        ``(I) if such taxable year begins in
                                    2021, subsection (i)(1) shall be applied
                                    by substituting `bona fide resident of
                                    Puerto Rico or American Samoa' for `bona
                                    fide resident of Puerto Rico', and
                                        ``(II) if such taxable year begins
                                    after December 31, 2021, rules similar
                                    to the rules of paragraph (2)(B) shall
                                    apply with respect to bona fide
                                    residents of American Samoa (within the
                                    meaning of section 937(a)).
                ``(4) Treatment of payments.--For purposes of section 1324
            of title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of such
            section.''.

        (b) <<NOTE: 26 USC 24 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.

                        PART 3--EARNED INCOME TAX CREDIT

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

        (a) Special Rules for 2021.--Section 32 of the Internal Revenue Code
    of 1986 <<NOTE: 26 USC 32.>>  is amended by adding at the end the
    following new subsection:

        ``(n) Special Rules for Individuals Without Qualifying Children.--In
    the case of any taxable year beginning after December 31, 2020, and
    before January 1, 2022--
                ``(1) <<NOTE: Definitions.>>  Decrease in minimum age for
            credit.--
                        ``(A) <<NOTE: Applicability.>>  In general.--
                    Subsection (c)(1)(A)(ii)(II) shall be applied by
                    substituting `the applicable minimum age' for `age 25'.
                        ``(B) Applicable minimum age.--For purposes of this
                    paragraph, the term `applicable minimum age' means--
                              ``(i) except as otherwise provided in this
                          subparagraph, age 19,
                              ``(ii) in the case of a specified student
                          (other than a qualified former foster youth or a
                          qualified homeless youth), age 24, and
                              ``(iii) in the case of a qualified former
                          foster youth or a qualified homeless youth, age
                          18.
                        ``(C) Specified student.--For purposes of this
                    paragraph, the term `specified student' means, with
                    respect to any taxable year, an individual who is an
                    eligible student (as defined in section 25A(b)(3))
                    during at least 5 calendar months during the taxable
                    year.
                        ``(D) Qualified former foster youth.--For purposes
                    of this paragraph, the term `qualified former foster
                    youth' means an individual who--

    [[Page 135 STAT. 153]]

                              ``(i) <<NOTE: Effective date.>>  on or after
                          the date that such individual attained age 14, was
                          in foster care provided under the supervision or
                          administration of an entity administering (or
                          eligible to administer) a plan under part B or
                          part E of title IV of the Social Security Act
                          (without regard to whether Federal assistance was
                          provided with respect to such child under such
                          part E), and
                              ``(ii) provides (in such manner as the
                          Secretary may provide) consent for entities which
                          administer a plan under part B or part E of title
                          IV of the Social Security Act to disclose to the
                          Secretary information related to the status of
                          such individual as a qualified former foster
                          youth.
                        ``(E) <<NOTE: Certification.>>  Qualified homeless
                    youth.--For purposes of this paragraph, the term
                    `qualified homeless youth' means, with respect to any
                    taxable year, an individual who certifies, in a manner
                    as provided by the Secretary, that such individual is
                    either an unaccompanied youth who is a homeless child or
                    youth, or is unaccompanied, at risk of homelessness, and
                    self-supporting.
                ``(2) Elimination of maximum age for credit.--Subsection
            (c)(1)(A)(ii)(II) shall be applied without regard to the phrase
            `but not attained age 65'.
                ``(3) Increase in credit and phaseout percentages.--The
            table contained in subsection (b)(1) shall be applied by
            substituting `15.3' for `7.65' each place it appears therein.
                ``(4) Increase in earned income and phaseout amounts.--
                        ``(A) In general.--The table contained in subsection
                    (b)(2)(A) shall be applied--
                              ``(i) by substituting `$9,820' for `$4,220',
                          and
                              ``(ii) by substituting `$11,610' for `$5,280'.
                        ``(B) Coordination with inflation adjustment.--
                    Subsection (j) shall not apply to any dollar amount
                    specified in this paragraph.''.

        (b) <<NOTE: Procedures. 26 USC 32 note.>>  Information Return
    Matching.--As soon as practicable, the Secretary of the Treasury (or the
    Secretary's delegate) shall develop and implement procedures to use
    information returns under section 6050S (relating to returns relating to
    higher education tuition and related expenses) to check the status of
    individuals as specified students for purposes of section
    32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 (as added by this
    section).

        (c) <<NOTE: 26 USC 32 note.>>  Effective Date.--The amendment made
    by this section shall apply to taxable years beginning after December
    31, 2020.
    SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN
                              CASE OF QUALIFYING CHILDREN WHO FAIL TO
                              MEET CERTAIN IDENTIFICATION
                              REQUIREMENTS.

        (a) In General.--Section 32(c)(1) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 32.>>  is amended by striking subparagraph (F).

        (b) <<NOTE: 26 USC 32 note.>>  Effective Date.--The amendment made
    by this section shall apply to taxable years beginning after December
    31, 2020.
    SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.

        (a) In General.--Section 32(d) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 32.>>  is amended--

    [[Page 135 STAT. 154]]

                (1) by striking ``Married Individuals.--In the case of'' and
            inserting the following: ``Married Individuals.--
                ``(1) In general.--In the case of'', and
                (2) by adding at the end the following new paragraph:
                ``(2) Determination of marital status.--For purposes of this
            section--
                        ``(A) In general.--Except as provided in
                    subparagraph (B), marital status shall be determined
                    under section 7703(a).
                        ``(B) <<NOTE: Time periods.>>  Special rule for
                    separated spouse.--An individual shall not be treated as
                    married if such individual--
                              ``(i) is married (as determined under section
                          7703(a)) and does not file a joint return for the
                          taxable year,
                              ``(ii) resides with a qualifying child of the
                          individual for more than one-half of such taxable
                          year, and
                              ``(iii)(I) during the last 6 months of such
                          taxable year, does not have the same principal
                          place of abode as the individual's spouse, or
                              ``(II) has a decree, instrument, or agreement
                          (other than a decree of divorce) described in
                          section 121(d)(3)(C) with respect to the
                          individual's spouse and is not a member of the
                          same household with the individual's spouse by the
                          end of the taxable year.''.

        (b) Conforming Amendments.--
                (1) Section 32(c)(1)(A) <<NOTE: 26 USC 32.>> of such Code is
            amended by striking the last sentence.
                (2) Section 32(c)(1)(E)(ii) of such Code is amended by
            striking ``(within the meaning of section 7703)''.
                (3) Section 32(d)(1) of such Code, as amended by subsection
            (a), is amended by striking ``(within the meaning of section
            7703)''.

        (c) <<NOTE: 26 USC 32 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.
    SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.

        (a) In General.--Section 32(i) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 32.>>  is amended by striking ``$2,200'' and
    inserting ``$10,000''.

        (b) Inflation Adjustment.--Section 32(j)(1) of such Code is
    amended--
                (1) in the matter preceding subparagraph (A), by inserting
            ``(2021 in the case of the dollar amount in subsection (i)(1))''
            after ``2015'',
                (2) in subparagraph (B)(i)--
                        (A) by striking ``subsections (b)(2)(A) and (i)(1)''
                    and inserting ``subsection (b)(2)(A)'', and
                        (B) by striking ``and'' at the end,
                (3) by striking the period at the end of subparagraph
            (B)(ii) and inserting ``, and'', and
                (4) by inserting after subparagraph (B)(ii) the following
            new clause:
                              ``(iii) in the case of the $10,000 amount in
                          subsection (i)(1), `calendar year 2020' for
                          `calendar year 2016'.''.

        (c) <<NOTE: 26 USC 32 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.

    [[Page 135 STAT. 155]]

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

        (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new section:
    ``SEC. 7530. <<NOTE: 26 USC 7530.>>  APPLICATION OF EARNED INCOME
                              TAX CREDIT TO POSSESSIONS OF THE UNITED
                              STATES.

        ``(a) Puerto Rico.--
                ``(1) In general.--With respect to calendar year 2021 and
            each calendar year thereafter, the Secretary shall, except as
            otherwise provided in this subsection, make payments to Puerto
            Rico equal to--
                        ``(A) the specified matching amount for such
                    calendar year, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                              ``(i) the expenditures made by Puerto Rico
                          during such calendar year for education efforts
                          with respect to individual taxpayers and tax
                          return preparers relating to the earned income tax
                          credit, or
                              ``(ii) $1,000,000.
                ``(2) Requirement to reform earned income tax credit.--The
            Secretary shall not make any payments under paragraph (1) with
            respect to any calendar year unless Puerto Rico has in effect an
            earned income tax credit for taxable years beginning in or with
            such calendar year which (relative to the earned income tax
            credit which was in effect for taxable years beginning in or
            with calendar year 2019) increases the percentage of earned
            income which is allowed as a credit for each group of
            individuals with respect to which such percentage is separately
            stated or determined in a manner designed to substantially
            increase workforce participation.
                ``(3) <<NOTE: Definitions.>>  Specified matching amount.--
            For purposes of this subsection--
                        ``(A) In general.--The term `specified matching
                    amount' means, with respect to any calendar year, the
                    lesser of--
                              ``(i) the excess (if any) of--
                                        ``(I) the cost to Puerto Rico of the
                                    earned income tax credit for taxable
                                    years beginning in or with such calendar
                                    year, over
                                        ``(II) the base amount for such
                                    calendar year, or
                              ``(ii) the product of 3, multiplied by the
                          base amount for such calendar year.
                        ``(B) Base amount.--
                              ``(i) Base amount for 2021.--In the case of
                          calendar year 2021, the term `base amount' means
                          the greater of--
                                        ``(I) the cost to Puerto Rico of the
                                    earned income tax credit for taxable
                                    years beginning in or with calendar year
                                    2019 (rounded to the nearest multiple of
                                    $1,000,000), or
                                        ``(II) $200,000,000.
                              ``(ii) <<NOTE: Determination.>>  Inflation
                          adjustment.--In the case of any calendar year
                          after 2021, the term `base amount' means

    [[Page 135 STAT. 156]]

                          the dollar amount determined under clause (i)
                          increased by an amount equal to--
                                        ``(I) such dollar amount, multiplied
                                    by--
                                        ``(II) the cost-of-living adjustment
                                    determined under section 1(f)(3) for
                                    such calendar year, determined by
                                    substituting `calendar year 2020' for
                                    `calendar year 2016' in subparagraph
                                    (A)(ii) thereof.
                          Any amount determined under this clause shall be
                          rounded to the nearest multiple of $1,000,000.
                ``(4) Rules related to payments.--
                        ``(A) Timing of payments.--The Secretary shall make
                    payments under paragraph (1) for any calendar year--
                              ``(i) <<NOTE: Determination.>>  after receipt
                          of such information as the Secretary may require
                          to determine such payments, and
                              ``(ii) except as provided in clause (i),
                          within a reasonable period of time before the due
                          date for individual income tax returns (as
                          determined under the laws of Puerto Rico) for
                          taxable years which began on the first day of such
                          calendar year.
                        ``(B) <<NOTE: Requirements.>>  Information.--The
                    Secretary may require the reporting of such information
                    as the Secretary may require to carry out this
                    subsection.
                        ``(C) Determination of cost of earned income tax
                    credit.--For purposes of this subsection, the cost to
                    Puerto Rico of the earned income tax credit shall be
                    determined by the Secretary on the basis of the laws of
                    Puerto Rico and shall include reductions in revenues
                    received by Puerto Rico by reason of such credit and
                    refunds attributable to such credit, but shall not
                    include any administrative costs with respect to such
                    credit.

        ``(b) Possessions With Mirror Code Tax Systems.--
                ``(1) <<NOTE: Time periods. Territories.>>  In general.--
            With respect to calendar year 2021 and each calendar year
            thereafter, the Secretary shall, except as otherwise provided in
            this subsection, make payments to the Virgin Islands, Guam, and
            the Commonwealth of the Northern Mariana Islands equal to--
                        ``(A) the cost to such possession of the earned
                    income tax credit for taxable years beginning in or with
                    such calendar year, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                              ``(i) the expenditures made by such possession
                          during such calendar year for education efforts
                          with respect to individual taxpayers and tax
                          return preparers relating to such earned income
                          tax credit, or
                              ``(ii) $50,000.
                ``(2) Application of certain rules.--Rules similar to the
            rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
            shall apply for purposes of this subsection.

        ``(c) American Samoa.--
                ``(1) In general.--With respect to calendar year 2021 and
            each calendar year thereafter, the Secretary shall, except as
            otherwise provided in this subsection, make payments to American
            Samoa equal to--
                        ``(A) the lesser of--

    [[Page 135 STAT. 157]]

                              ``(i) the cost to American Samoa of the earned
                          income tax credit for taxable years beginning in
                          or with such calendar year, or
                              ``(ii) $16,000,000, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                              ``(i) the expenditures made by American Samoa
                          during such calendar year for education efforts
                          with respect to individual taxpayers and tax
                          return preparers relating to such earned income
                          tax credit, or
                              ``(ii) $50,000.
                ``(2) Requirement to enact and maintain an earned income tax
            credit.--The Secretary shall not make any payments under
            paragraph (1) with respect to any calendar year unless American
            Samoa has in effect an earned income tax credit for taxable
            years beginning in or with such calendar year which allows a
            refundable tax credit to individuals on the basis of the
            taxpayer's earned income which is designed to substantially
            increase workforce participation.
                ``(3) <<NOTE: Determinations.>>  Inflation adjustment.--In
            the case of any calendar year after 2021, the $16,000,000 amount
            in paragraph (1)(A)(ii) shall be increased by an amount equal
            to--
                        ``(A) such dollar amount, multiplied by--
                        ``(B) the cost-of-living adjustment determined under
                    section 1(f)(3) for such calendar year, determined by
                    substituting `calendar year 2020' for `calendar year
                    2016' in subparagraph (A)(ii) thereof.
            Any increase determined under this clause shall be rounded to
            the nearest multiple of $100,000.
                ``(4) Application of certain rules.--Rules similar to the
            rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
            shall apply for purposes of this subsection.

        ``(d) Treatment of Payments.--For purposes of section 1324 of title
    31, United States Code, the payments under this section shall be treated
    in the same manner as a refund due from a credit provision referred to
    in subsection (b)(2) of such section.''.
        (b) Clerical Amendment.--The table of sections for chapter 77 of the
    Internal Revenue Code of 1986 <<NOTE: 26 USC 7501 prec.>>  is amended by
    adding at the end the following new item:

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

    SEC. 9626. <<NOTE: 26 USC 32 note.>>  TEMPORARY SPECIAL RULE FOR
                              DETERMINING EARNED INCOME FOR PURPOSES
                              OF EARNED INCOME TAX CREDIT.

        (a) <<NOTE: Determination.>>  In General.--If the earned income of
    the taxpayer for the taxpayer's first taxable year beginning in 2021 is
    less than the earned income of the taxpayer for the taxpayer's first
    taxable year beginning in 2019, the credit allowed under section 32 of
    the Internal Revenue Code of 1986 may, at the election of the taxpayer,
    be determined by substituting--
                (1) such earned income for the taxpayer's first taxable year
            beginning in 2019, for
                (2) such earned income for the taxpayer's first taxable year
            beginning in 2021.

        (b) Earned Income.--

    [[Page 135 STAT. 158]]

                (1) <<NOTE: Definition.>>  In general.--For purposes of this
            section, the term ``earned income'' has the meaning given such
            term under section 32(c) of the Internal Revenue Code of 1986.
                (2) Application to joint returns.--For purposes of
            subsection (a), in the case of a joint return, the earned income
            of the taxpayer for the first taxable year beginning in 2019
            shall be the sum of the earned income of each spouse for such
            taxable year.

        (c) Special Rules.--
                (1) Errors treated as mathematical errors.--For purposes of
            section 6213 of the Internal Revenue Code of 1986, an incorrect
            use on a return of earned income pursuant to subsection (a)
            shall be treated as a mathematical or clerical error.
                (2) <<NOTE: Applicability.>>  No effect on determination of
            gross income, etc.--Except as otherwise provided in this
            subsection, the Internal Revenue Code of 1986 shall be applied
            without regard to any substitution under subsection (a).

        (d) Treatment of Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which has a mirror code tax system amounts
            equal to the loss (if any) to that possession by reason of the
            application of the provisions of this section (other than this
            subsection) with respect to section 32 of the Internal Revenue
            Code of 1986. <<NOTE: Determination.>>  Such amounts shall be
            determined by the Secretary of the Treasury based on information
            provided by the government of the respective possession.
                (2) <<NOTE: Estimates.>>  Payments to other possessions.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which does not have a mirror code tax system
            amounts estimated by the Secretary of the Treasury as being
            equal to the aggregate benefits (if any) that would have been
            provided to residents of such possession by reason of the
            provisions of this section (other than this subsection) with
            respect to section 32 of the Internal Revenue Code of 1986 if a
            mirror code tax system had been in effect in such
            possession. <<NOTE: Plan.>>  The preceding sentence shall not
            apply unless the respective possession has a plan, which has
            been approved by the Secretary of the Treasury, under which such
            possession will promptly distribute such payments to its
            residents.
                (3) <<NOTE: Definition. Determination.>>  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 135 STAT. 159]]

                        PART 4--DEPENDENT CARE ASSISTANCE

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

        (a) In General.--Section 21 of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 21.>>  is amended by adding at the end the following
    new subsection:

        ``(g) <<NOTE: Applicability.>>  Special Rules for 2021.--In the case
    of any taxable year beginning after December 31, 2020, and before
    January 1, 2022--
                ``(1) Credit made refundable.--If the taxpayer (in the case
            of a joint return, either spouse) has a principal place of abode
            in the United States (determined as provided in section 32) for
            more than one-half of the taxable year, the credit allowed under
            subsection (a) shall be treated as a credit allowed under
            subpart C (and not allowed under this subpart).
                ``(2) Increase in dollar limit on amount creditable.--
            Subsection (c) shall be applied--
                        ``(A) by substituting `$8,000' for `$3,000' in
                    paragraph (1) thereof, and
                        ``(B) by substituting `$16,000' for `$6,000' in
                    paragraph (2) thereof.
                ``(3) Increase in applicable percentage.--Subsection (a)(2)
            shall be applied--
                        ``(A) by substituting `50 percent' for `35 percent',
                    and
                        ``(B) by substituting `$125,000' for `$15,000'.
                ``(4) Application of phaseout to high income individuals.--
                        ``(A) In general.--Subsection (a)(2) shall be
                    applied by substituting `the phaseout percentage' for
                    `20 percent'.
                        ``(B) <<NOTE: Definition.>>  Phaseout percentage.--
                    The term `phaseout percentage' means 20 percent reduced
                    (but not below zero) by 1 percentage point for each
                    $2,000 (or fraction thereof) by which the taxpayer's
                    adjusted gross income for the taxable year exceeds
                    $400,000.''.

        (b) Application of Credit in Possessions.--Section 21 of such Code,
    as amended by subsection (a), is amended by adding at the end the
    following new subsection:
        ``(h) Application of Credit in Possessions.--
                ``(1) Payment to possessions with mirror code tax systems.--
            The Secretary shall pay to each possession of the United States
            with a mirror code tax system amounts equal to the loss (if any)
            to that possession by reason of the application of this section
            (determined without regard to this subsection) with respect to
            taxable years beginning in or with 2021. Such amounts shall be
            determined by the Secretary based on information provided by the
            government of the respective possession.
                ``(2) <<NOTE: Estimates.>>  Payments to other possessions.--
            The Secretary shall pay to each possession of the United States
            which does not have a mirror code tax system amounts estimated
            by the Secretary as being equal to the aggregate benefits that
            would have been provided to residents of such possession by
            reason of this section with respect to taxable years beginning
            in or with 2021 if a mirror code tax system had been in effect
            in such possession. <<NOTE: Plan.>>  The preceding sentence
            shall not apply unless the respective possession has a plan,
            which has been

    [[Page 135 STAT. 160]]

            approved by the Secretary, under which such possession will
            promptly distribute such payments to its residents.
                ``(3) Coordination with credit allowed against united states
            income taxes.--In the case of any taxable year beginning in or
            with 2021, no credit shall be allowed under this section to any
            individual--
                        ``(A) to whom a credit is allowable against taxes
                    imposed by a possession with a mirror code tax system by
                    reason of this section, or
                        ``(B) who is eligible for a payment under a plan
                    described in paragraph (2).
                ``(4) <<NOTE: Definition.>>  Mirror code tax system.--For
            purposes of this subsection, the term `mirror code tax system'
            means, with respect to any possession of the United States, the
            income tax system of such possession if the income tax liability
            of the residents of such possession under such system is
            determined by reference to the income tax laws of the United
            States as if such possession were the United States.
                ``(5) Treatment of payments.--For purposes of section 1324
            of title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of such
            section.''.

        (c) Conforming Amendments.--
                (1) Section 6211(b)(4)(A) of such Code, as amended by the
            preceding provisions of this Act, <<NOTE: 26 USC 6211.>>  is
            amended by inserting ``21 by reason of subsection (g) thereof,''
            before ``24''.
                (2) Section 1324(b)(2) of title 31, United States Code (as
            amended by the preceding provisions of this title), is amended
            by inserting ``21,'' before ``24''.

        (d) <<NOTE: 26 USC 21 note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.
    SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT
                              CARE ASSISTANCE.

        (a) In General.--Section 129(a)(2) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 129.>>  is amended by adding at the end the
    following new subparagraph:
                        ``(D) Special rule for 2021.--In the case of any
                    taxable year beginning after December 31, 2020, and
                    before January 1, 2022, subparagraph (A) shall be
                    applied by substituting `$10,500 (half such dollar
                    amount' for `$5,000 ($2,500'.''.

        (b) <<NOTE: 26 USC 129 note.>>  Effective Date.--The amendment made
    by this section shall apply to taxable years beginning after December
    31, 2020.

        (c) <<NOTE: 26 USC 129 note.>>  Retroactive Plan Amendments.--A plan
    that otherwise satisfies all applicable requirements of sections 125 and
    129 of the Internal Revenue Code of 1986 (including any rules or
    regulations thereunder) shall not fail to be treated as a cafeteria plan
    or dependent care assistance program merely because such plan is amended
    pursuant to a provision under this section and such amendment is
    retroactive, if--
                (1) <<NOTE: Deadline.>>  such amendment is adopted no later
            than the last day of the plan year in which the amendment is
            effective, and
                (2) <<NOTE: Time period.>>  the plan is operated consistent
            with the terms of such amendment during the period beginning on
            the effective date

    [[Page 135 STAT. 161]]

            of the amendment and ending on the date the amendment is
            adopted.

                 PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

    SEC. 9641. PAYROLL CREDITS.

        (a) In General.--Chapter 21 of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 3131 prec.>>  is amended by adding at the end the
    following new subchapter:

                             ``Subchapter D--Credits

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

    ``SEC. 3131. <<NOTE: 26 USC 3131.>>  CREDIT FOR PAID SICK LEAVE.

        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified sick
    leave wages paid by such employer with respect to such calendar quarter.
        ``(b) Limitations and Refundability.--
                ``(1) Wages taken into account.--The amount of qualified
            sick leave wages taken into account under subsection (a), plus
            any increases under subsection (e), with respect to any
            individual shall not exceed $200 ($511 in the case of any day
            any portion of which is paid sick time described in paragraph
            (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick
            Leave Act, applied with the modification described in subsection
            (c)(2)(A)(i)) for any day (or portion thereof) for which the
            individual is paid qualified sick leave wages.
                ``(2) Overall limitation on number of days taken into
            account.--The aggregate number of days taken into account under
            paragraph (1) for any calendar quarter shall not exceed the
            excess (if any) of--
                        ``(A) 10, over
                        ``(B) the aggregate number of days so taken into
                    account during preceding calendar quarters in such
                    calendar year (other than the first quarter of calendar
                    year 2021).
                ``(3) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the applicable employment taxes for
            such calendar quarter on the wages paid with respect to the
            employment of all employees of the employer.
                ``(4) Refundability of excess credit.--
                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (3) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Advancing credit.--In anticipation of the
                    credit, including the refundable portion under
                    subparagraph (A), the credit shall be advanced,
                    according to forms and instructions provided by the
                    Secretary, up to an amount

    [[Page 135 STAT. 162]]

                    calculated under subsection (a), subject to the limits
                    under paragraph (1) and (2), all calculated through the
                    end of the most recent payroll period in the quarter.

        ``(c) Qualified Sick Leave Wages.--For purposes of this section--
                ``(1) <<NOTE: Definition. Effective date.>>  In general.--
            The term `qualified sick leave wages' means wages paid by an
            employer which would be required to be paid by reason of the
            Emergency Paid Sick Leave Act as if such Act applied after March
            31, 2021.
                ``(2) <<NOTE: Determination.>>  Rules of application.--For
            purposes of determining whether wages are qualified sick leave
            wages under paragraph (1)--
                        ``(A) In general.--The Emergency Paid Sick Leave Act
                    shall be applied--
                              ``(i) by inserting `, the employee is seeking
                          or awaiting the results of a diagnostic test for,
                          or a medical diagnosis of, COVID-19 and such
                          employee has been exposed to COVID-19 or the
                          employee's employer has requested such test or
                          diagnosis, or the employee is obtaining
                          immunization related to COVID-19 or recovering
                          from any injury, disability, illness, or condition
                          related to such immunization' after `medical
                          diagnosis' in section 5102(a)(3) thereof, and
                              ``(ii) by applying section 5102(b)(1) of such
                          Act separately with respect to each calendar year
                          after 2020 (and, in the case of calendar year
                          2021, without regard to the first quarter
                          thereof).
                        ``(B) Leave must meet requirements.--If an employer
                    fails to comply with any requirement of such Act
                    (determined without regard to section 5109 thereof) with
                    respect to paid sick time (as defined in section 5110 of
                    such Act), amounts paid by such employer with respect to
                    such paid sick time shall not be taken into account as
                    qualified sick leave wages. For purposes of the
                    preceding sentence, an employer which takes an action
                    described in section 5104 of such Act shall be treated
                    as failing to meet a requirement of such Act.

        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the employer's
            qualified health plan expenses as are properly allocable to the
            qualified sick leave wages for which such credit is so allowed.
                ``(2) <<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)), but only to the extent that such amounts
            are excluded from the gross income of employees by reason of
            section 106(a).
                ``(3) Allocation rules.--For purposes of this section,
            qualified health plan expenses shall be allocated to qualified
            sick leave wages in such manner as the Secretary may prescribe.
            Except as otherwise provided by the Secretary, such allocation
            shall be treated as properly made if made on the basis of being
            pro rata among covered employees and pro rata

    [[Page 135 STAT. 163]]

            on the basis of periods of coverage (relative to the time
            periods of leave to which such wages relate).

        ``(e) <<NOTE: Definitions.>>  Allowance of Credit for Amounts Paid
    Under Certain Collectively Bargained Agreements.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by the sum of--
                        ``(A) so much of the employer's collectively
                    bargained defined benefit pension plan contributions as
                    are properly allocable to the qualified sick leave wages
                    for which such credit is so allowed, plus
                        ``(B) so much of the employer's collectively
                    bargained apprenticeship program contributions as are
                    properly allocable to the qualified sick leave wages for
                    which such credit is so allowed.
                ``(2) Collectively bargained defined benefit pension plan
            contributions.--For purposes of this subsection--
                        ``(A) In general.--The term `collectively bargained
                    defined benefit pension plan contributions' means, with
                    respect to any calendar quarter, contributions which--
                              ``(i) are paid or incurred by an employer
                          during the calendar quarter on behalf of its
                          employees to a defined benefit plan (as defined in
                          section 414(j)), which meets the requirements of
                          section 401(a),
                              ``(ii) are made based on a pension
                          contribution rate, and
                              ``(iii) are required to be made pursuant to
                          the terms of a collective bargaining agreement in
                          effect with respect to such calendar quarter.
                        ``(B) Pension contribution rate.--The term `pension
                    contribution rate' means the contribution rate that the
                    employer is obligated to pay on behalf of its employees
                    under the terms of a collective bargaining agreement for
                    benefits under a defined benefit plan under such
                    agreement, as such rate is applied to contribution base
                    units (as defined by section 4001(a)(11) of the Employee
                    Retirement Income Security Act of 1974 (29 U.S.C.
                    1301(a)(11)).
                        ``(C) Allocation rules.--The amount of collectively
                    bargained defined benefit pension plan contributions
                    allocated to qualified sick leave wages for any calendar
                    quarter shall be the product of--
                              ``(i) the pension contribution rate (expressed
                          as an hourly rate), and
                              ``(ii) the number of hours for which qualified
                          sick leave wages were provided to employees
                          covered under the collective bargaining agreement
                          described in subparagraph (A)(iii) during the
                          calendar quarter.
                ``(3) Collectively bargained apprenticeship program
            contributions.--For purposes of this section--
                        ``(A) In general.--The term `collectively bargained
                    apprenticeship program contributions' means, with
                    respect to any calendar quarter, contributions which--
                              ``(i) are paid or incurred by an employer on
                          behalf of its employees with respect to the
                          calendar quarter to a registered apprenticeship
                          program,
                              ``(ii) are made based on an apprenticeship
                          program contribution rate, and

    [[Page 135 STAT. 164]]

                              ``(iii) are required to be made pursuant to
                          the terms of a collective bargaining agreement
                          that is in effect with respect to such calendar
                          quarter.
                        ``(B) Registered apprenticeship program.--The term
                    `registered apprenticeship program' means an
                    apprenticeship registered under the Act of August 16,
                    1937 (commonly known as the `National Apprenticeship
                    Act'; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.)
                    that meets the standards of subpart A of part 29 and
                    part 30 of title 29, Code of Federal Regulations.
                        ``(C) Apprenticeship program contribution rate.--The
                    term `apprenticeship program contribution rate' means
                    the contribution rate that the employer is obligated to
                    pay on behalf of its employees under the terms of a
                    collective bargaining agreement for benefits under a
                    registered apprenticeship program under such agreement,
                    as such rate is applied to contribution base units (as
                    defined by section 4001(a)(11) of the Employee
                    Retirement Income Security Act of 1974 (29 U.S.C.
                    1301(a)(11)).
                        ``(D) Allocation rules.--The amount of collectively
                    bargained apprenticeship program contributions allocated
                    to qualified sick leave wages for any calendar quarter
                    shall be the product of--
                              ``(i) the apprenticeship program contribution
                          rate (expressed as an hourly rate), and
                              ``(ii) the number of hours for which qualified
                          sick leave wages were provided to employees
                          covered under the collective bargaining agreement
                          described in subparagraph (A)(iii) during the
                          calendar quarter.

        ``(f) Definitions and Special Rules.--
                ``(1) Applicable employment taxes.--For purposes of this
            section, the term `applicable employment taxes' means the
            following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Wages.--For purposes of this section, the term `wages'
            means wages (as defined in section 3121(a), determined without
            regard to paragraphs (1) through (22) of section 3121(b)) and
            compensation (as defined in section 3231(e), determined without
            regard to the sentence in paragraph (1) thereof which begins
            `Such term does not include remuneration').
                ``(3) Denial of double benefit.--For purposes of chapter 1,
            the gross income of the employer, for the taxable year which
            includes the last day of any calendar quarter with respect to
            which a credit is allowed under this section, shall be increased
            by the amount of such credit. Any wages taken into account in
            determining the credit allowed under this section shall not be
            taken into account for purposes of determining the credit
            allowed under sections 45A, 45P, 45S, 51, 3132, and 3134. In the
            case of any credit allowed under section 2301 of the CARES Act
            or section 41 with respect to wages taken into account under
            this section, the credit allowed under this section shall be
            reduced by the portion of the credit allowed under such section
            2301 or section 41 which is attributable to such wages.

    [[Page 135 STAT. 165]]

                ``(4) Election to not take certain wages into account.--This
            section shall not apply to so much of the qualified sick leave
            wages paid by an eligible employer as such employer elects (at
            such time and in such manner as the Secretary may prescribe) to
            not take into account for purposes of this section.
                ``(5) Certain governmental employers.--No credit shall be
            allowed under this section to the Government of the United
            States or to any agency or instrumentality thereof. The
            preceding sentence shall not apply to any organization described
            in section 501(c)(1) and exempt from tax under section 501(a).
                ``(6) Extension of limitation on assessment.--
            Notwithstanding section 6501, the limitation on the time period
            for the assessment of any amount attributable to a credit
            claimed under this section shall not expire before the date that
            is 5 years after the later of--
                        ``(A) the date on which the original return which
                    includes the calendar quarter with respect to which such
                    credit is determined is filed, or
                        ``(B) the date on which such return is treated as
                    filed under section 6501(b)(2).
                ``(7) Coordination with certain programs.--
                        ``(A) In general.--This section shall not apply to
                    so much of the qualified sick leave wages paid by an
                    eligible employer as are taken into account as payroll
                    costs in connection with--
                              ``(i) a covered loan under section 7(a)(37) or
                          7A of the Small Business Act,
                              ``(ii) a grant under section 324 of the
                          Economic Aid to Hard-Hit Small Businesses, Non-
                          Profits, and Venues Act, or
                              ``(iii) a restaurant revitalization grant
                          under section 5003 of the American Rescue Plan Act
                          of 2021.
                        ``(B) Application where ppp loans not forgiven.--The
                    Secretary shall issue guidance providing that payroll
                    costs paid during the covered period shall not fail to
                    be treated as qualified sick leave wages under this
                    section by reason of subparagraph (A)(i) to the extent
                    that--
                              ``(i) a covered loan of the taxpayer under
                          section 7(a)(37) of the Small Business Act is not
                          forgiven by reason of a decision under section
                          7(a)(37)(J) of such Act, or
                              ``(ii) a covered loan of the taxpayer under
                          section 7A of the Small Business Act is not
                          forgiven by reason of a decision under section
                          7A(g) of such Act.
                    Terms used in the preceding sentence which are also used
                    in section 7A(g) or 7(a)(37)(J) of the Small Business
                    Act shall, when applied in connection with either such
                    section, have the same meaning as when used in such
                    section, respectively.

        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
                ``(1) regulations or other guidance to prevent the avoidance
            of the purposes of the limitations under this section,
                ``(2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section,

    [[Page 135 STAT. 166]]

                ``(3) regulations or other guidance providing for waiver of
            penalties for failure to deposit amounts in anticipation of the
            allowance of the credit allowed under this section,
                ``(4) regulations or other guidance for recapturing the
            benefit of credits determined under this section in cases where
            there is a subsequent adjustment to the credit determined under
            subsection (a),
                ``(5) regulations or other guidance to ensure that the wages
            taken into account under this section conform with the paid sick
            time required to be provided under the Emergency Paid Sick Leave
            Act,
                ``(6) regulations or other guidance to permit the
            advancement of the credit determined under subsection (a), and
                ``(7) regulations or other guidance with respect to the
            allocation, reporting, and substantiation of collectively
            bargained defined benefit pension plan contributions and
            collectively bargained apprenticeship program contributions.

        ``(h) <<NOTE: Time period.>>  Application of Section.--This section
    shall apply only to wages paid with respect to the period beginning on
    April 1, 2021, and ending on September 30, 2021.

        ``(i) <<NOTE: Waiver. Determination.>>  Treatment of Deposits.--The
    Secretary shall waive any penalty under section 6656 for any failure to
    make a deposit of applicable employment taxes if the Secretary
    determines that such failure was due to the anticipation of the credit
    allowed under this section.

        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of qualified
    sick leave wages to which this section otherwise applies for such
    calendar quarter, discriminates in favor of highly compensated employees
    (within the meaning of section 414(q)), full-time employees, or
    employees on the basis of employment tenure with such employer.
    ``SEC. 3132. <<NOTE: 26 USC 3132.>>  PAYROLL CREDIT FOR PAID
                              FAMILY LEAVE.

        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified family
    leave wages paid by such employer with respect to such calendar quarter.
        ``(b) Limitations and Refundability.--
                ``(1) Wages taken into account.--The amount of qualified
            family leave wages taken into account under subsection (a), plus
            any increases under subsection (e), with respect to any
            individual shall not exceed--
                        ``(A) for any day (or portion thereof) for which the
                    individual is paid qualified family leave wages, $200,
                    and
                        ``(B) in the aggregate with respect to all calendar
                    quarters, $12,000.
                ``(2) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the applicable employment taxes for
            such calendar quarter (reduced by any credits allowed under
            section 3131) on the wages paid with respect to the employment
            of all employees of the employer.
                ``(3) Refundability of excess credit.--

    [[Page 135 STAT. 167]]

                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (2) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Advancing credit.--In anticipation of the
                    credit, including the refundable portion under
                    subparagraph (A), the credit shall be advanced,
                    according to forms and instructions provided by the
                    Secretary, up to an amount calculated under subsection
                    (a), subject to the limits under paragraph (1) and (2),
                    all calculated through the end of the most recent
                    payroll period in the quarter.

        ``(c) Qualified Family Leave Wages.--
                ``(1) <<NOTE: Definition. Effective date.>>  In general.--
            For purposes of this section, the term `qualified family leave
            wages' means wages paid by an employer which would be required
            to be paid by reason of the Emergency Family and Medical Leave
            Expansion Act (including the amendments made by such Act) as if
            such Act (and amendments made by such Act) applied after March
            31, 2021.
                ``(2) <<NOTE: Determinations.>>  Rules of application.--
                        ``(A) In general.--For purposes of determining
                    whether wages are qualified family leave wages under
                    paragraph (1)--
                              ``(i) section 110(a)(2)(A) of the Family and
                          Medical Leave Act of 1993 shall be applied by
                          inserting `or any reason for leave described in
                          section 5102(a) of the Families First Coronavirus
                          Response Act, or the employee is seeking or
                          awaiting the results of a diagnostic test for, or
                          a medical diagnosis of, COVID-19 and such employee
                          has been exposed to COVID-19 or the employee's
                          employer has requested such test or diagnosis, or
                          the employee is obtaining immunization related to
                          COVID-19 or recovering from any injury,
                          disability, illness, or condition related to such
                          immunization' after `public health emergency', and
                              ``(ii) section 110(b) of such Act shall be
                          applied--
                                        ``(I) without regard to paragraph
                                    (1) thereof,
                                        ``(II) by striking `after taking
                                    leave after such section for 10 days' in
                                    paragraph (2)(A) thereof, and
                                        ``(III) by substituting `$12,000'
                                    for `$10,000' in paragraph (2)(B)(ii)
                                    thereof.
                        ``(B) Leave must meet requirements.--For purposes of
                    determining whether wages would be required to be paid
                    under paragraph (1), if an employer fails to comply with
                    any requirement of the Family and Medical Leave Act of
                    1993 or the Emergency Family and Medical Leave Expansion
                    Act (determined without regard to any time limitation
                    under section 102(a)(1)(F) of the Family and Medical
                    Leave Act of 1994) with respect to any leave provided
                    for a qualifying need related to a public health
                    emergency (as defined in section 110 of such Act,
                    applied as described in subparagraph (A)(i)), amounts
                    paid by such employer with respect to such leave shall
                    not be taken into account as qualified family leave
                    wages. For purposes of the preceding sentence, an
                    employer which takes an action described in section 105
                    of the Family and Medical

    [[Page 135 STAT. 168]]

                    Leave Act of 1993 shall be treated as failing to meet a
                    requirement of such Act.

        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the employer's
            qualified health plan expenses as are properly allocable to the
            qualified family leave wages for which such credit is so
            allowed.
                ``(2) <<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)), but only to the extent that such amounts
            are excluded from the gross income of employees by reason of
            section 106(a).
                ``(3) Allocation rules.--For purposes of this section,
            qualified health plan expenses shall be allocated to qualified
            family leave wages in such manner as the Secretary may
            prescribe. Except as otherwise provided by the Secretary, such
            allocation shall be treated as properly made if made on the
            basis of being pro rata among covered employees and pro rata on
            the basis of periods of coverage (relative to the time periods
            of leave to which such wages relate).

        ``(e) Allowance of Credit for Amounts Paid Under Certain
    Collectively Bargained Agreements.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the sum of--
                        ``(A) so much of the employer's collectively
                    bargained defined benefit pension plan contributions as
                    are properly allocable to the qualified family leave
                    wages for which such credit is so allowed, plus
                        ``(B) so much of the employer's collectively
                    bargained apprenticeship program contributions as are
                    properly allocable to the qualified family leave wages
                    for which such credit is so allowed.
                ``(2) Collectively bargained defined benefit pension plan
            contributions.--For purposes of this subsection--
                        ``(A) <<NOTE: Definition.>>  In general.--The term
                    `collectively bargained defined benefit pension plan
                    contributions' has the meaning given such term under
                    section 3131(e)(2).
                        ``(B) Allocation rules.--The amount of collectively
                    bargained defined benefit pension plan contributions
                    allocated to qualified family leave wages for any
                    calendar quarter shall be the product of--
                              ``(i) the pension contribution rate (as
                          defined in section 3131(e)(2)), expressed as an
                          hourly rate, and
                              ``(ii) the number of hours for which qualified
                          family leave wages were provided to employees
                          covered under the collective bargaining agreement
                          described in section 3131(e)(2)(A)(iii) during the
                          calendar quarter.
                ``(3) Collectively bargained apprenticeship program
            contributions.--For purposes of this section--
                        ``(A) <<NOTE: Definition.>>  In general.--The term
                    `collectively bargained apprenticeship program
                    contributions' has the meaning given such term under
                    section 3131(e)(3).

    [[Page 135 STAT. 169]]

                        ``(B) Allocation rules.--For purposes of this
                    section, the amount of collectively bargained
                    apprenticeship program contributions allocated to
                    qualified family leave wages for any calendar quarter
                    shall be the product of--
                              ``(i) the apprenticeship contribution rate (as
                          defined in section 3131(e)(3)), expressed as an
                          hourly rate, and
                              ``(ii) the number of hours for which qualified
                          family leave wages were provided to employees
                          covered under the collective bargaining agreement
                          described in section 3131(e)(3)(A)(iii) during the
                          calendar quarter.

        ``(f) Definitions and Special Rules.--
                ``(1) Applicable employment taxes.--For purposes of this
            section, the term `applicable employment taxes' means the
            following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Wages.--For purposes of this section, the term `wages'
            means wages (as defined in section 3121(a), determined without
            regard to paragraphs (1) through (22) of section 3121(b)) and
            compensation (as defined in section 3231(e), determined without
            regard to the sentence in paragraph (1) thereof which begins
            `Such term does not include remuneration').
                ``(3) Denial of double benefit.--For purposes of chapter 1,
            the gross income of the employer, for the taxable year which
            includes the last day of any calendar quarter with respect to
            which a credit is allowed under this section, shall be increased
            by the amount of such credit. <<NOTE: Determination.>>  Any
            wages taken into account in determining the credit allowed under
            this section shall not be taken into account for purposes of
            determining the credit allowed under sections 45A, 45P, 45S, 51,
            3131, and 3134. In the case of any credit allowed under section
            2301 of the CARES Act or section 41 with respect to wages taken
            into account under this section, the credit allowed under this
            section shall be reduced by the portion of the credit allowed
            under such section 2301 or section 41 which is attributable to
            such wages.
                ``(4) Election to not take certain wages into account.--This
            section shall not apply to so much of the qualified family leave
            wages paid by an eligible employer as such employer elects (at
            such time and in such manner as the Secretary may prescribe) to
            not take into account for purposes of this section.
                ``(5) Certain governmental employers.--No credit shall be
            allowed under this section to the Government of the United
            States or to any agency or instrumentality thereof. The
            preceding sentence shall not apply to any organization described
            in section 501(c)(1) and exempt from tax under section 501(a).
                ``(6) <<NOTE: Time period.>> Extension of limitation on
            assessment.--Notwithstanding section 6501, the limitation on the
            time period for the assessment of any amount attributable to a
            credit claimed under this section shall not expire before the
            date that is 5 years after the later of--

    [[Page 135 STAT. 170]]

                        ``(A) the date on which the original return which
                    includes the calendar quarter with respect to which such
                    credit is determined is filed, or
                        ``(B) the date on which such return is treated as
                    filed under section 6501(b)(2).
                ``(7) Coordination with certain programs.--
                        ``(A) In general.--This section shall not apply to
                    so much of the qualified family leave wages paid by an
                    eligible employer as are taken into account as payroll
                    costs in connection with--
                              ``(i) a covered loan under section 7(a)(37) or
                          7A of the Small Business Act,
                              ``(ii) a grant under section 324 of the
                          Economic Aid to Hard-Hit Small Businesses, Non-
                          Profits, and Venues Act, or
                              ``(iii) a restaurant revitalization grant
                          under section 5003 of the American Rescue Plan Act
                          of 2021.
                        ``(B) Application where ppp loans not forgiven.--The
                    Secretary shall issue guidance providing that payroll
                    costs paid during the covered period shall not fail to
                    be treated as qualified family leave wages under this
                    section by reason of subparagraph (A)(i) to the extent
                    that--
                              ``(i) a covered loan of the taxpayer under
                          section 7(a)(37) of the Small Business Act is not
                          forgiven by reason of a decision under section
                          7(a)(37)(J) of such Act, or
                              ``(ii) a covered loan of the taxpayer under
                          section 7A of the Small Business Act is not
                          forgiven by reason of a decision under section
                          7A(g) of such Act.
                    Terms used in the preceding sentence which are also used
                    in section 7A(g) or 7(a)(37)(J) of the Small Business
                    Act shall, when applied in connection with either such
                    section, have the same meaning as when used in such
                    section, respectively.

        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
                ``(1) regulations or other guidance to prevent the avoidance
            of the purposes of the limitations under this section,
                ``(2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section,
                ``(3) regulations or other guidance providing for waiver of
            penalties for failure to deposit amounts in anticipation of the
            allowance of the credit allowed under this section,
                ``(4) regulations or other guidance for recapturing the
            benefit of credits determined under this section in cases where
            there is a subsequent adjustment to the credit determined under
            subsection (a),
                ``(5) regulations or other guidance to ensure that the wages
            taken into account under this section conform with the paid
            leave required to be provided under the Emergency Family and
            Medical Leave Expansion Act (including the amendments made by
            such Act),
                ``(6) regulations or other guidance to permit the
            advancement of the credit determined under subsection (a), and
                ``(7) regulations or other guidance with respect to the
            allocation, reporting, and substantiation of collectively
            bargained

    [[Page 135 STAT. 171]]

            defined benefit pension plan contributions and collectively
            bargained apprenticeship program contributions.

        ``(h) <<NOTE: Time period.>>  Application of Section.--This section
    shall apply only to wages paid with respect to the period beginning on
    April 1, 2021, and ending on September 30, 2021.

        ``(i) <<NOTE: Waiver. Determination.>>  Treatment of Deposits.--The
    Secretary shall waive any penalty under section 6656 for any failure to
    make a deposit of applicable employment taxes if the Secretary
    determines that such failure was due to the anticipation of the credit
    allowed under this section.

        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of qualified
    family leave wages to which this section otherwise applies for such
    calendar quarter, discriminates in favor of highly compensated employees
    (within the meaning of section 414(q)), full-time employees, or
    employees on the basis of employment tenure with such employer.
    ``SEC. 3133. <<NOTE: 26 USC 3133.>>  SPECIAL RULE RELATED TO TAX
                              ON EMPLOYERS.

        ``(a) In General.--The credit allowed by section 3131 and the credit
    allowed by section 3132 shall each be increased by the amount of the
    taxes imposed by subsections (a) and (b) of section 3111 and section
    3221(a) on qualified sick leave wages, or qualified family leave wages,
    for which credit is allowed under such section 3131 or 3132
    (respectively).
        ``(b) Denial of Double Benefit.--For denial of double benefit with
    respect to the credit increase under subsection (a), see sections
    3131(f)(3) and 3132(f)(3).''.
        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
        (c) Clerical Amendment.--The table of subchapters for chapter 21 of
    the Internal Revenue Code of 1986 <<NOTE: 26 USC 3101 prec.>>  is
    amended by adding at the end the following new item:

                           ``subchapter d--credits''.

        (d) <<NOTE: 26 USC 3131 note.>>  Effective Date.--The amendments
    made by this section shall apply to amounts paid with respect to
    calendar quarters beginning after March 31, 2021.
    SEC. 9642. <<NOTE: 26 USC 1401 note.>>  CREDIT FOR SICK LEAVE FOR
                              CERTAIN SELF-EMPLOYED INDIVIDUALS.

        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to the qualified sick leave equivalent amount with
    respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
                (1) <<NOTE: Definition.>>  In general.--The term ``eligible
            self-employed individual'' means an individual who--
                        (A) regularly carries on any trade or business
                    within the meaning of section 1402 of the Internal
                    Revenue Code of 1986, and
                        (B) would be entitled to receive paid leave during
                    the taxable year pursuant to the Emergency Paid Sick
                    Leave Act if--

    [[Page 135 STAT. 172]]

                              (i) the individual were an employee of an
                          employer (other than himself or herself), and
                              (ii) <<NOTE: Effective date.>>  such Act
                          applied after March 31, 2021.
                (2) <<NOTE: Determination.>>  Rules of application.--For
            purposes of paragraph (1)(B), in determining whether an
            individual would be entitled to receive paid leave under the
            Emergency Paid Sick Leave Act, such Act shall be applied--
                        (A) by inserting ``, the employee is seeking or
                    awaiting the results of a diagnostic test for, or a
                    medical diagnosis of, COVID-19 and such employee has
                    been exposed to COVID-19 or is unable to work pending
                    the results of such test or diagnosis, or the employee
                    is obtaining immunization related to COVID-19 or
                    recovering from any injury, disability, illness, or
                    condition related to such immunization'' after ``medical
                    diagnosis'' in section 5102(a)(3) of such Act, and
                        (B) by applying section 5102(b)(1) of such Act
                    separately with respect to each taxable year.

        (c) <<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 10) that the individual is unable to
                    perform services in any trade or business referred to in
                    section 1402 of the Internal Revenue Code of 1986 for a
                    reason with respect to which such individual would be
                    entitled to receive sick leave as described in
                    subsection (b), multiplied by
                        (B) the lesser of--
                              (i) $200 ($511 in the case of any day of paid
                          sick time described in paragraph (1), (2), or (3)
                          of section 5102(a) of the Emergency Paid Sick
                          Leave Act, applied with the modification described
                          in subsection (b)(2)(A)) of this section, or
                              (ii) 67 percent (100 percent in the case of
                          any day of paid sick time described in paragraph
                          (1), (2), or (3) of section 5102(a) of the
                          Emergency Paid Sick Leave Act) of the average
                          daily self-employment income of the individual for
                          the taxable year.
                (2) Average daily self-employment income.--For purposes of
            this subsection, the term ``average daily self-employment
            income'' means an amount equal to--
                        (A) the net earnings from self-employment of the
                    individual for the taxable year, divided by
                        (B) 260.
                (3) <<NOTE: Applicability.>>  Election to use prior year net
            earnings from self-employment income.--In the case of an
            individual who elects (at such time and in such manner as the
            Secretary may provide) the application of this paragraph,
            paragraph (2)(A) shall be applied by substituting ``the prior
            taxable year'' for ``the taxable year''.
                (4) Election to not take days into account.--Any day shall
            not be taken into account under paragraph (1)(A) if the eligible
            self-employed individual elects (at such time and in

    [[Page 135 STAT. 173]]

            such manner as the Secretary may prescribe) to not take such day
            into account for purposes of such paragraph.

        (d) Credit Refundable.--
                (1) In general.--The credit determined under this section
            shall be treated as a credit allowed to the taxpayer under
            subpart C of part IV of subchapter A of chapter 1 of such Code.
                (2) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, any refund due from the credit
            determined under this section shall be treated in the same
            manner as a refund due from a credit provision referred to in
            subsection (b)(2) of such section.

        (e) Special Rules.--
                (1) Documentation.--No credit shall be allowed under this
            section unless the individual maintains such documentation as
            the Secretary may prescribe to establish such individual as an
            eligible self-employed individual.
                (2) Denial of double benefit.--In the case of an individual
            who receives wages (as defined in section 3121(a) of the
            Internal Revenue Code of 1986) or compensation (as defined in
            section 3231(e) of such Code) paid by an employer which are
            required to be paid by reason of the Emergency Paid Sick Leave
            Act, the qualified sick leave equivalent amount otherwise
            determined under subsection (c) of this section shall be reduced
            (but not below zero) to the extent that the sum of the amount
            described in such subsection and in section 3131(b)(1) of such
            Code exceeds $2,000 ($5,110 in the case of any day any portion
            of which is paid sick time described in paragraph (1), (2), or
            (3) of section 5102(a) of the Emergency Paid Sick Leave Act).

        (f) <<NOTE: Time period.>>  Application of Section.--Only days
    occurring during the period beginning on April 1, 2021, and ending on
    September 30, 2021, may be taken into account under subsection
    (c)(1)(A).

        (g) Application of Credit in Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary shall pay to each possession of the United States
            which has a mirror code tax system amounts equal to the loss (if
            any) to that possession by reason of the application of the
            provisions of this section. <<NOTE: Determination.>>  Such
            amounts shall be determined by the Secretary based on
            information provided by the government of the respective
            possession.
                (2) <<NOTE: Estimates.>>  Payments to other possessions.--
            The Secretary shall pay to each possession of the United States
            which does not have a mirror code tax system amounts estimated
            by the Secretary as being equal to the aggregate benefits (if
            any) that would have been provided to residents of such
            possession by reason of the provisions of this section if a
            mirror code tax system had been in effect in such
            possession. <<NOTE: Plan.>>  The preceding sentence shall not
            apply unless the respective possession has a plan, which has
            been approved by the Secretary, under which such possession will
            promptly distribute such payments to its residents.
                (3) <<NOTE: Definition. Determination.>>  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

    [[Page 135 STAT. 174]]

            of such possession under such system is determined by reference
            to the income tax laws of the United States as if such
            possession were the United States.
                (4) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this subsection
            shall be treated in the same manner as a refund due from a
            credit provision referred to in subsection (b)(2) of such
            section.

        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
                (1) regulations or other guidance to effectuate the purposes
            of this section, and
                (2) regulations or other guidance to minimize compliance and
            record-keeping burdens under this section.
    SEC. 9643. <<NOTE: 26 USC 1401 note.>>  CREDIT FOR FAMILY LEAVE
                              FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.

        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to 100 percent of the qualified family leave equivalent
    amount with respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
                (1) <<NOTE: Definitions.>>  In general.--The term ``eligible
            self-employed individual'' means an individual who--
                        (A) regularly carries on any trade or business
                    within the meaning of section 1402 of the Internal
                    Revenue Code of 1986, and
                        (B) would be entitled to receive paid leave during
                    the taxable year pursuant to the Emergency Family and
                    Medical Leave Expansion Act if--
                              (i) the individual were an employee of an
                          employer (other than himself or herself),
                              (ii) <<NOTE: Effective date.>>  section
                          102(a)(1)(F) of the Family and Medical Leave Act
                          of 1993 applied after March 31, 2021.
                (2) Rules of application.--For purposes of paragraph (1)(B),
            in determining whether an individual would be entitled to
            receive paid leave under the Emergency Family and Medical Leave
            Act--
                        (A) section 110(a)(2)(A) of the Family and Medical
                    Leave Act of 1993 shall be applied by inserting ``or any
                    reason for leave described in section 5102(a) of the
                    Families First Coronavirus Response Act, or the employee
                    is seeking or awaiting the results of a diagnostic test
                    for, or a medical diagnosis of, COVID-19 and such
                    employee has been exposed to COVID-19 or is unable to
                    work pending the results of such test or diagnosis, or
                    the employee is obtaining immunization related to COVID-
                    19 or recovering from any injury, disability, illness,
                    or condition related to such immunization'' after
                    ``public health emergency'', and
                        (B) section 110(b) of such Act shall be applied--
                              (i) without regard to paragraph (1) thereof,
                          and
                              (ii) by striking ``after taking leave after
                          such section for 10 days'' in paragraph (2)(A)
                          thereof.

    [[Page 135 STAT. 175]]

        (c) <<NOTE: Definitions.>>  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) <<NOTE: Time period.>>  the number of days (not
                    to exceed 60) during the taxable year that the
                    individual is unable to perform services in any trade or
                    business referred to in section 1402 of the Internal
                    Revenue Code of 1986 for a reason with respect to which
                    such individual would be entitled to receive paid leave
                    as described in subsection (b) of this section,
                    multiplied by
                        (B) the lesser of--
                              (i) 67 percent of the average daily self-
                          employment income of the individual for the
                          taxable year, or
                              (ii) $200.
                (2) Average daily self-employment income.--For purposes of
            this subsection, the term ``average daily self-employment
            income'' means an amount equal to--
                        (A) the net earnings from self-employment income of
                    the individual for the taxable year, divided by
                        (B) 260.
                (3) <<NOTE: Applicability.>>  Election to use prior year net
            earnings from self-employment income.--In the case of an
            individual who elects (at such time and in such manner as the
            Secretary may provide) the application of this paragraph,
            paragraph (2)(A) shall be applied by substituting ``the prior
            taxable year'' for ``the taxable year''.
                (4) <<NOTE: Determination.>>  Coordination with credit for
            sick leave.--Any day taken into account in determining the
            qualified sick leave equivalent amount with respect to any
            eligible-self employed individual under section 9642 shall not
            be take into account in determining the qualified family leave
            equivalent amount with respect to such individual under this
            section.

        (d) Credit Refundable.--
                (1) In general.--The credit determined under this section
            shall be treated as a credit allowed to the taxpayer under
            subpart C of part IV of subchapter A of chapter 1 of such Code.
                (2) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, any refund due from the credit
            determined under this section shall be treated in the same
            manner as a refund due from a credit provision referred to in
            subsection (b)(2) of such section.

        (e) Special Rules.--
                (1) Documentation.--No credit shall be allowed under this
            section unless the individual maintains such documentation as
            the Secretary may prescribe to establish such individual as an
            eligible self-employed individual.
                (2) Denial of double benefit.--In the case of an individual
            who receives wages (as defined in section 3121(a) of the
            Internal Revenue Code of 1986) or compensation (as defined in
            section 3231(e) of such Code) paid by an employer which are
            required to be paid by reason of the Emergency Family and
            Medical Leave Expansion Act, the qualified family leave
            equivalent amount otherwise described in subsection (c) of this
            section shall be reduced (but not below zero) to the extent

    [[Page 135 STAT. 176]]

            that the sum of the amount described in such subsection and in
            section 3132(b)(1) of such Code exceeds $12,000.
                (3) References to emergency family and medical leave
            expansion act.--Any reference in this section to the Emergency
            Family and Medical Leave Expansion Act shall be treated as
            including a reference to the amendments made by such Act.

        (f) <<NOTE: Time period.>>  Application of Section.--Only days
    occurring during the period beginning on April 1, 2021 and ending on
    September 30, 2021, may be taken into account under subsection
    (c)(1)(A).

        (g) Application of Credit in Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary shall pay to each possession of the United States
            which has a mirror code tax system amounts equal to the loss (if
            any) to that possession by reason of the application of the
            provisions of this section. <<NOTE: Determination.>>  Such
            amounts shall be determined by the Secretary based on
            information provided by the government of the respective
            possession.
                (2) <<NOTE: Estimates.>>  Payments to other possessions.--
            The Secretary shall pay to each possession of the United States
            which does not have a mirror code tax system amounts estimated
            by the Secretary as being equal to the aggregate benefits (if
            any) that would have been provided to residents of such
            possession by reason of the provisions of this section if a
            mirror code tax system had been in effect in such
            possession. <<NOTE: Plan.>>  The preceding sentence shall not
            apply unless the respective possession has a plan, which has
            been approved by the Secretary, under which such possession will
            promptly distribute such payments to its residents.
                (3) <<NOTE: Definition. Determination.>>  Mirror code tax
            system.--For purposes of this section, the term ``mirror code
            tax system'' means, with respect to any possession of the United
            States, the income tax system of such possession if the income
            tax liability of the residents of such possession under such
            system is determined by reference to the income tax laws of the
            United States as if such possession were the United States.
                (4) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this subsection
            shall be treated in the same manner as a refund due from a
            credit provision referred to in subsection (b)(2) of such
            section.

        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
                (1) regulations or other guidance to prevent the avoidance
            of the purposes of this section, and
                (2) regulations or other guidance to minimize compliance and
            record-keeping burdens under this section.

                        PART 6--EMPLOYEE RETENTION CREDIT

    SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

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

    [[Page 135 STAT. 177]]

    ``SEC. 3134. <<NOTE: Time periods. 26 USC 3134.>>  EMPLOYEE
                              RETENTION CREDIT FOR EMPLOYERS SUBJECT
                              TO CLOSURE DUE TO COVID-19.

        ``(a) In General.--In the case of an eligible employer, there shall
    be allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 70 percent of the qualified wages
    with respect to each employee of such employer for such calendar
    quarter.
        ``(b) Limitations and Refundability.--
                ``(1) In general.--
                        ``(A) Wages taken into account.--The amount of
                    qualified wages with respect to any employee which may
                    be taken into account under subsection (a) by the
                    eligible employer for any calendar quarter shall not
                    exceed $10,000.
                        ``(B) Recovery startup businesses.--In the case of
                    an eligible employer which is a recovery startup
                    business (as defined in subsection (c)(5)), the amount
                    of the credit allowed under subsection (a) (after
                    application of subparagraph (A)) for any calendar
                    quarter shall not exceed $50,000.
                ``(2) Credit limited to employment taxes.--The credit
            allowed by subsection (a) with respect to any calendar quarter
            shall not exceed the applicable employment taxes (reduced by any
            credits allowed under sections 3131 and 3132) on the wages paid
            with respect to the employment of all the employees of the
            eligible employer for such calendar quarter.
                ``(3) Refundability of excess credit.--If the amount of the
            credit under subsection (a) exceeds the limitation of paragraph
            (2) for any calendar quarter, such excess shall be treated as an
            overpayment that shall be refunded under sections 6402(a) and
            6413(b).

        ``(c) Definitions.--For purposes of this section--
                ``(1) Applicable employment taxes.--The term `applicable
            employment taxes' means the following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Eligible employer.--
                        ``(A) In general.--The term `eligible employer'
                    means any employer--
                              ``(i) which was carrying on a trade or
                          business during the calendar quarter for which the
                          credit is determined under subsection (a), and
                              ``(ii) with respect to any calendar quarter,
                          for which--
                                        ``(I) the operation of the trade or
                                    business described in clause (i) is
                                    fully or partially suspended during the
                                    calendar quarter due to orders from an
                                    appropriate governmental authority
                                    limiting commerce, travel, or group
                                    meetings (for commercial, social,
                                    religious, or other purposes) due to the
                                    coronavirus disease 2019 (COVID-19),
                                        ``(II) the gross receipts (within
                                    the meaning of section 448(c)) of such
                                    employer for such calendar quarter are
                                    less than 80 percent of the gross
                                    receipts of such employer for the same
                                    calendar quarter in calendar year 2019,
                                    or

    [[Page 135 STAT. 178]]

                                        ``(III) the employer is a recovery
                                    startup business (as defined in
                                    paragraph (5)).
                          With respect to any employer for any calendar
                          quarter, if such employer was not in existence as
                          of the beginning of the same calendar quarter in
                          calendar year 2019, clause (ii)(II) shall be
                          applied by substituting `2020' for `2019'.
                        ``(B) <<NOTE: Applicability.>>  Election to use
                    alternative quarter.--At the election of the employer--
                              ``(i) subparagraph (A)(ii)(II) shall be
                          applied--
                                        ``(I) by substituting `for the
                                    immediately preceding calendar quarter'
                                    for `for such calendar quarter', and
                                        ``(II) by substituting `the
                                    corresponding calendar quarter in
                                    calendar year 2019' for `the same
                                    calendar quarter in calendar year 2019',
                                    and
                              ``(ii) the last sentence of subparagraph (A)
                          shall be applied by substituting `the
                          corresponding calendar quarter in calendar year
                          2019' for `the same calendar quarter in calendar
                          year 2019'.
                    An election under this subparagraph shall be made at
                    such time and in such manner as the Secretary shall
                    prescribe.
                        ``(C) Tax-exempt organizations.--In the case of an
                    organization which is described in section 501(c) and
                    exempt from tax under section 501(a)--
                              ``(i) <<NOTE: Applicability.>>  clauses (i)
                          and (ii)(I) of subparagraph (A) shall apply to all
                          operations of such organization, and
                              ``(ii) any reference in this section to gross
                          receipts shall be treated as a reference to gross
                          receipts within the meaning of section 6033.
                ``(3) Qualified wages.--
                        ``(A) In general.--The term `qualified wages'
                    means--
                              ``(i) in the case of an eligible employer for
                          which the average number of full-time employees
                          (within the meaning of section 4980H) employed by
                          such eligible employer during 2019 was greater
                          than 500, wages paid by such eligible employer
                          with respect to which an employee is not providing
                          services due to circumstances described in
                          subclause (I) or (II) of paragraph (2)(A)(ii), or
                              ``(ii) in the case of an eligible employer for
                          which the average number of full-time employees
                          (within the meaning of section 4980H) employed by
                          such eligible employer during 2019 was not greater
                          than 500--
                                        ``(I) with respect to an eligible
                                    employer described in subclause (I) of
                                    paragraph (2)(A)(ii), wages paid by such
                                    eligible employer with respect to an
                                    employee during any period described in
                                    such clause, or
                                        ``(II) with respect to an eligible
                                    employer described in subclause (II) of
                                    such paragraph, wages paid by such
                                    eligible employer with respect to an
                                    employee during such quarter.
                        ``(B) <<NOTE: Applicability.>>  Special rule for
                    employers not in existence in 2019.--In the case of any
                    employer that was not in

    [[Page 135 STAT. 179]]

                    existence in 2019, subparagraph (A) shall be applied by
                    substituting `2020' for `2019' each place it appears.
                        ``(C) Severely financially distressed employers.--
                              ``(i) In general.--Notwithstanding
                          subparagraph (A)(i), in the case of a severely
                          financially distressed employer, the term
                          `qualified wages' means wages paid by such
                          employer with respect to an employee during any
                          calendar quarter.
                              ``(ii) Definition.--The term `severely
                          financially distressed employer' means an eligible
                          employer as defined in paragraph (2), determined
                          by substituting `less than 10 percent' for `less
                          than 80 percent' in subparagraph (A)(ii)(II)
                          thereof.
                        ``(D) Exception.--The term `qualified wages' shall
                    not include any wages taken into account under sections
                    41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.
                ``(4) Wages.--
                        ``(A) In general.--The term `wages' means wages (as
                    defined in section 3121(a)) and compensation (as defined
                    in section 3231(e)). <<NOTE: Determination.>>  For
                    purposes of the preceding sentence, in the case of any
                    organization or entity described in subsection (f)(2),
                    wages as defined in section 3121(a) shall be determined
                    without regard to paragraphs (5), (6), (7), (10), and
                    (13) of section 3121(b) (except with respect to services
                    performed in a penal institution by an inmate thereof).
                        ``(B) Allowance for certain health plan expenses.--
                              ``(i) In general.--Such term shall include
                          amounts paid by the eligible employer to provide
                          and maintain a group health plan (as defined in
                          section 5000(b)(1)), but only to the extent that
                          such amounts are excluded from the gross income of
                          employees by reason of section 106(a).
                              ``(ii) Allocation rules.--For purposes of this
                          section, amounts treated as wages under clause (i)
                          shall be treated as paid with respect to any
                          employee (and with respect to any period) to the
                          extent that such amounts are properly allocable to
                          such employee (and to such period) in such manner
                          as the Secretary may prescribe. Except as
                          otherwise provided by the Secretary, such
                          allocation shall be treated as properly made if
                          made on the basis of being pro rata among periods
                          of coverage.
                ``(5) Recovery startup business.--The term `recovery startup
            business' means any employer--
                        ``(A) <<NOTE: Effective date.>>  which began
                    carrying on any trade or business after February 15,
                    2020,
                        ``(B) <<NOTE: Determination. Time period.>>  for
                    which the average annual gross receipts of such employer
                    (as determined under rules similar to the rules under
                    section 448(c)(3)) for the 3-taxable-year period ending
                    with the taxable year which precedes the calendar
                    quarter for which the credit is determined under
                    subsection (a) does not exceed $1,000,000, and
                        ``(C) which, with respect to such calendar quarter,
                    is not described in subclause (I) or (II) of paragraph
                    (2)(A)(ii).

    [[Page 135 STAT. 180]]

                ``(6) Other terms.--Any term used in this section which is
            also used in this chapter or chapter 22 shall have the same
            meaning as when used in such chapter.

        ``(d) Aggregation Rule.--All persons treated as a single employer
    under subsection (a) or (b) of section 52, or subsection (m) or (o) of
    section 414, shall be treated as one employer for purposes of this
    section.
        ``(e) Certain Rules to Apply.--For purposes of this section, rules
    similar to the rules of sections 51(i)(1) and 280C(a) shall apply.
        ``(f) Certain Governmental Employers.--
                ``(1) In general.--This credit shall not apply to the
            Government of the United States, the government of any State or
            political subdivision thereof, or any agency or instrumentality
            of any of the foregoing.
                ``(2) Exception.--Paragraph (1) shall not apply to--
                        ``(A) any organization described in section
                    501(c)(1) and exempt from tax under section 501(a), or
                        ``(B) any entity described in paragraph (1) if--
                              ``(i) such entity is a college or university,
                          or
                              ``(ii) the principal purpose or function of
                          such entity is providing medical or hospital care.
                    In the case of any entity described in subparagraph (B),
                    such entity shall be treated as satisfying the
                    requirements of subsection (c)(2)(A)(i).

        ``(g) Election to Not Take Certain Wages Into Account.--This section
    shall not apply to so much of the qualified wages paid by an eligible
    employer as such employer elects (at such time and in such manner as the
    Secretary may prescribe) to not take into account for purposes of this
    section.
        ``(h) Coordination With Certain Programs.--
                ``(1) In general.--This section shall not apply to so much
            of the qualified wages paid by an eligible employer as are taken
            into account as payroll costs in connection with--
                        ``(A) a covered loan under section 7(a)(37) or 7A of
                    the Small Business Act,
                        ``(B) a grant under section 324 of the Economic Aid
                    to Hard-Hit Small Businesses, Non-Profits, and Venues
                    Act, or
                        ``(C) a restaurant revitalization grant under
                    section 5003 of the American Rescue Plan Act of 2021.
                ``(2) Application where ppp loans not forgiven.--The
            Secretary shall issue guidance providing that payroll costs paid
            during the covered period shall not fail to be treated as
            qualified wages under this section by reason of paragraph (1) to
            the extent that--
                        ``(A) a covered loan of the taxpayer under section
                    7(a)(37) of the Small Business Act is not forgiven by
                    reason of a decision under section 7(a)(37)(J) of such
                    Act, or
                        ``(B) a covered loan of the taxpayer under section
                    7A of the Small Business Act is not forgiven by reason
                    of a decision under section 7A(g) of such Act.
            Terms used in the preceding sentence which are also used in
            section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
            when applied in connection with either such section, have the
            same meaning as when used in such section, respectively.

    [[Page 135 STAT. 181]]

        ``(i) Third Party Payors.--Any credit allowed under this section
    shall be treated as a credit described in section 3511(d)(2).
        ``(j) Advance Payments.--
                ``(1) In general.--Except as provided in paragraph (2), no
            advance payment of the credit under subsection (a) shall be
            allowed.
                ``(2) Advance payments to small employers.--
                        ``(A) In general.--Under rules provided by the
                    Secretary, an eligible employer for which the average
                    number of full-time employees (within the meaning of
                    section 4980H) employed by such eligible employer during
                    2019 was not greater than 500 may elect for any calendar
                    quarter to receive an advance payment of the credit
                    under subsection (a) for such quarter in an amount not
                    to exceed 70 percent of the average quarterly wages paid
                    by the employer in calendar year 2019.
                        ``(B) Special rule for seasonal employers.--In the
                    case of any employer who employs seasonal workers (as
                    defined in section 45R(d)(5)(B)), the employer may elect
                    to apply subparagraph (A) by substituting `the wages for
                    the calendar quarter in 2019 which corresponds to the
                    calendar quarter to which the election relates' for `the
                    average quarterly wages paid by the employer in calendar
                    year 2019'.
                        ``(C) <<NOTE: Applicability.>>  Special rule for
                    employers not in existence in 2019.--In the case of any
                    employer that was not in existence in 2019,
                    subparagraphs (A) and (B) shall each be applied by
                    substituting `2020' for `2019' each place it appears.
                ``(3) Reconciliation of credit with advance payments.--
                        ``(A) In general.--The amount of credit which would
                    (but for this subsection) be allowed under this section
                    shall be reduced (but not below zero) by the aggregate
                    payment allowed to the taxpayer under paragraph (2). Any
                    failure to so reduce the credit shall be treated as
                    arising out of a mathematical or clerical error and
                    assessed according to section 6213(b)(1).
                        ``(B) Excess advance payments.--If the advance
                    payments to a taxpayer under paragraph (2) for a
                    calendar quarter exceed the credit allowed by this
                    section (determined without regard to subparagraph (A)),
                    the tax imposed under section 3111(b) or so much of the
                    tax imposed under section 3221(a) as is attributable to
                    the rate in effect under section 3111(b) (whichever is
                    applicable) for the calendar quarter shall be increased
                    by the amount of such excess.

        ``(k) <<NOTE: Waiver. Determination.>>  Treatment of Deposits.--The
    Secretary shall waive any penalty under section 6656 for any failure to
    make a deposit of any applicable employment taxes if the Secretary
    determines that such failure was due to the reasonable anticipation of
    the credit allowed under this section.

        ``(l) <<NOTE: Time period.>>  Extension of Limitation on
    Assessment.--Notwithstanding section 6501, the limitation on the time
    period for the assessment of any amount attributable to a credit claimed
    under this section shall not expire before the date that is 5 years
    after the later of--

    [[Page 135 STAT. 182]]

                ``(1) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(2) the date on which such return is treated as filed
            under section 6501(b)(2).

        ``(m) Regulations and Guidance.--The Secretary shall issue such
    forms, instructions, regulations, and other guidance as are necessary--
                ``(1) to allow the advance payment of the credit under
            subsection (a) as provided in subsection (j)(2), subject to the
            limitations provided in this section, based on such information
            as the Secretary shall require,
                ``(2) with respect to the application of the credit under
            subsection (a) to third party payors (including professional
            employer organizations, certified professional employer
            organizations, or agents under section 3504), including
            regulations or guidance allowing such payors to submit
            documentation necessary to substantiate the eligible employer
            status of employers that use such payors, and
                ``(3) to prevent the avoidance of the purposes of the
            limitations under this section, including through the leaseback
            of employees.

    Any forms, instructions, regulations, or other guidance described in
    paragraph (2) shall require the customer to be responsible for the
    accounting of the credit and for any liability for improperly claimed
    credits and shall require the certified professional employer
    organization or other third party payor to accurately report such tax
    credits based on the information provided by the customer.
        ``(n) <<NOTE: Time period.>>  Application.--This section shall only
    apply to wages paid after June 30, 2021, and before January 1, 2022.''.

        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3134,'' before ``6428''.
        (c) Clerical Amendment.--The table of sections for subchapter D of
    chapter 21 of subtitle C of the Internal Revenue Code of 1986 is
    amended <<NOTE: 26 USC 3131 prec.>>  by adding at the end the following:

    ``Sec. 3134. Employee retention credit for employers subject to closure
               due to COVID-19.''.

        (d) <<NOTE: Applicability. 26 USC 3134 note.>>  Effective Date.--The
    amendments made by this section shall apply to calendar quarters
    beginning after June 30, 2021.

                           PART 7--PREMIUM TAX CREDIT

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

        (a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code
    of 1986 <<NOTE: 26 USC 36B.>>  is amended by adding at the end the
    following new clause:
                              ``(iii) Temporary percentages for 2021 and
                          2022.--In the case of a taxable year beginning in
                          2021 or 2022--
                                        ``(I) clause (ii) shall not apply
                                    for purposes of adjusting premium
                                    percentages under this subparagraph, and
                                        ``(II) <<NOTE: Applicability.>>  the
                                    following table shall be applied in lieu
                                    of the table contained in clause (i):

    [[Page 135 STAT. 183]]

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

    ''.    (b) Conforming Amendment.--Section 36B(c)(1) of the Internal
    Revenue Code of 1986 <<NOTE: 26 USC 36B.>>  is amended by adding at the
    end the following new subparagraph:
                        ``(E) <<NOTE: Applicability.>>  Temporary rule for
                    2021 and 2022.--In the case of a taxable year beginning
                    in 2021 or 2022, subparagraph (A) shall be applied
                    without regard to `but does not exceed 400 percent'.''.

        (c) <<NOTE: 26 USC 36B note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.
    SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION
                              OF TAX CREDITS FOR COVERAGE UNDER A
                              QUALIFIED HEALTH PLAN WITH ADVANCE
                              PAYMENTS OF SUCH CREDIT.

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

        (b) <<NOTE: 26 USC 36B note.>>  Effective Date.--The amendment made
    by this section shall apply to taxable years beginning after December
    31, 2019.
    SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF
                              INDIVIDUALS RECEIVING UNEMPLOYMENT
                              COMPENSATION DURING 2021.

        (a) In General.--Section 36B of the Internal Revenue Code of 1986 is
    amended by redesignating subsection (g) as subsection (h) and by
    inserting after subsection (f) the following new subsection:
        ``(g) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--
                ``(1) In general.--For purposes of this section, in the case
            of a taxpayer who has received, or has been approved to receive,
            unemployment compensation for any week beginning during 2021,
            for the taxable year in which such week begins--
                        ``(A) such taxpayer shall be treated as an
                    applicable taxpayer, and

    [[Page 135 STAT. 184]]

                        ``(B) there shall not be taken into account any
                    household income of the taxpayer in excess of 133
                    percent of the poverty line for a family of the size
                    involved.
                ``(2) <<NOTE: Definition.>>  Unemployment compensation.--For
            purposes of this subsection, the term `unemployment
            compensation' has the meaning given such term in section 85(b).
                ``(3) Evidence of unemployment compensation.--For purposes
            of this subsection, a taxpayer shall not be treated as having
            received (or been approved to receive) unemployment compensation
            for any week unless such taxpayer provides self-attestation of,
            and such documentation as the Secretary shall prescribe which
            demonstrates, such receipt or approval.
                ``(4) Clarification of rules remaining applicable.--
                        ``(A) Joint return requirement.--Paragraph (1)(A)
                    shall not affect the application of subsection
                    (c)(1)(C).
                        ``(B) Household income and affordabillity.--
                    Paragraph (1)(B) shall not apply to any determination of
                    household income for purposes of paragraph (2)(C)(i)(II)
                    or (4)(C)(ii) of subsection (c)''.

        (b) <<NOTE: 26 USC 36B note.>>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after December
    31, 2020.

                        PART 8--MISCELLANEOUS PROVISIONS

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

        (a) In General.--Section 864 of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 864.>>  is amended by striking subsection (f).

        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
    SEC. 9672. <<NOTE: 15 USC 9009b note.>>  TAX TREATMENT OF TARGETED
                              EIDL ADVANCES.

        For purposes of the Internal Revenue Code of 1986--
                (1) amounts received from the Administrator of the Small
            Business Administration in the form of a targeted EIDL advance
            under section 331 of the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (title III of division N
            of Public Law 116-260) shall not be included in the gross income
            of the person that receives such amounts,
                (2) no deduction shall be denied, no tax attribute shall be
            reduced, and no basis increase shall be denied, by reason of the
            exclusion from gross income provided by paragraph (1), and
                (3) in the case of a partnership or S corporation that
            receives such amounts--
                        (A) any amount excluded from income by reason of
                    paragraph (1) shall be treated as tax exempt income for
                    purposes of sections 705 and 1366 of the Internal
                    Revenue Code of 1986, and
                        (B) <<NOTE: Regulations. Determinations.>>  the
                    Secretary of the Treasury (or the Secretary's delegate)
                    shall prescribe rules for determining a partner's
                    distributive share of any amount described in
                    subparagraph (A) for purposes of section 705 of the
                    Internal Revenue Code of 1986.
    SEC. 9673. <<NOTE: 15 USC 9009c note.>>  TAX TREATMENT OF
                              RESTAURANT REVITALIZATION GRANTS.

        For purposes of the Internal Revenue Code of 1986--

    [[Page 135 STAT. 185]]

                (1) amounts received from the Administrator of the Small
            Business Administration in the form of a restaurant
            revitalization grant under section 5003 shall not be included in
            the gross income of the person that receives such amounts,
                (2) no deduction shall be denied, no tax attribute shall be
            reduced, and no basis increase shall be denied, by reason of the
            exclusion from gross income provided by paragraph (1), and
                (3) in the case of a partnership or S corporation that
            receives such amounts--
                        (A) except as otherwise provided by the Secretary of
                    the Treasury (or the Secretary's delegate), any amount
                    excluded from income by reason of paragraph (1) shall be
                    treated as tax exempt income for purposes of sections
                    705 and 1366 of the Internal Revenue Code of 1986, and
                        (B) <<NOTE: Regulations. Determinations.>>  the
                    Secretary of the Treasury (or the Secretary's delegate)
                    shall prescribe rules for determining a partner's
                    distributive share of any amount described in
                    subparagraph (A) for purposes of section 705 of the
                    Internal Revenue Code of 1986.
    SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY
                              NETWORK TRANSACTIONS.

        (a) In General.--Section 6050W(e) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 6050W.>>  is amended to read as follows:

        ``(e) De Minimis Exception for Third Party Settlement
    Organizations.--A third party settlement organization shall not be
    required to report any information under subsection (a) with respect to
    third party network transactions of any participating payee if the
    amount which would otherwise be reported under subsection (a)(2) with
    respect to such transactions does not exceed $600.''.
        (b) Clarification That Reporting Is Not Required on Transactions
    Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code
    is amended by inserting ``described in subsection (d)(3)(A)(iii)'' after
    ``any transaction''.
        (c) <<NOTE: Applicability. 26 USC 6050W note.>>  Effective Date.--
                (1) In general.--The amendment made by subsection (a) shall
            apply to returns for calendar years beginning after December 31,
            2021.
                (2) Clarification.--The amendment made by subsection (b)
            shall apply to transactions after the date of the enactment of
            this Act.
    SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.

        (a) In General.--Section 108(f) of the Internal Revenue Code of 1986
    is amended by striking paragraph (5) and inserting the following:
                ``(5) Special rule for discharges in 2021 through 2025.--
            Gross income does not include any amount which (but for this
            subsection) would be includible in gross income by reason of the
            discharge (in whole or in part) after December 31, 2020, and
            before January 1, 2026, of--
                        ``(A) any loan provided expressly for postsecondary
                    educational expenses, regardless of whether provided
                    through the educational institution or directly to the
                    borrower, if such loan was made, insured, or guaranteed
                    by--

    [[Page 135 STAT. 186]]

                              ``(i) the United States, or an instrumentality
                          or agency thereof,
                              ``(ii) a State, territory, or possession of
                          the United States, or the District of Columbia, or
                          any political subdivision thereof, or
                              ``(iii) an eligible educational institution
                          (as defined in section 25A),
                        ``(B) any private education loan (as defined in
                    section 140(a)(7) of the Truth in Lending Act),
                        ``(C) any loan made by any educational organization
                    described in section 170(b)(1)(A)(ii) if such loan is
                    made--
                              ``(i) pursuant to an agreement with any entity
                          described in subparagraph (A) or any private
                          education lender (as defined in section 140(a) of
                          the Truth in Lending Act) under which the funds
                          from which the loan was made were provided to such
                          educational organization, or
                              ``(ii) pursuant to a program of such
                          educational organization which is designed to
                          encourage its students to serve in occupations
                          with unmet needs or in areas with unmet needs and
                          under which the services provided by the students
                          (or former students) are for or under the
                          direction of a governmental unit or an
                          organization described in section 501(c)(3) and
                          exempt from tax under section 501(a), or
                        ``(D) any loan made by an educational organization
                    described in section 170(b)(1)(A)(ii) or by an
                    organization exempt from tax under section 501(a) to
                    refinance a loan to an individual to assist the
                    individual in attending any such educational
                    organization but only if the refinancing loan is
                    pursuant to a program of the refinancing organization
                    which is designed as described in subparagraph (C)(ii).
            The preceding sentence shall not apply to the discharge of a
            loan made by an organization described in subparagraph (C) or
            made by a private education lender (as defined in section
            140(a)(7) of the Truth in Lending Act) if the discharge is on
            account of services performed for either such organization or
            for such private education lender.''.

        (b) <<NOTE: 26 USC 108.>>  Effective Date.--The amendment made by
    this section shall apply to discharges of loans after December 31, 2020.

                              Subtitle H--Pensions

    SEC. 9701. <<NOTE: 26 USC 432 note.>>  TEMPORARY DELAY OF
                              DESIGNATION OF MULTIEMPLOYER PLANS AS IN
                              ENDANGERED, CRITICAL, OR CRITICAL AND
                              DECLINING STATUS.

        (a) In General.--Notwithstanding the actuarial certification under
    section 305(b)(3) of the Employee Retirement Income Security Act of 1974
    and section 432(b)(3) of the Internal Revenue Code of 1986, if a plan
    sponsor of a multiemployer plan elects the application of this section,
    then, for purposes of section 305 of such Act and section 432 of such
    Code--
                (1) <<NOTE: Time period.>>  the status of the plan for its
            first plan year beginning during the period beginning on March
            1, 2020, and ending on February 28, 2021, or the next succeeding
            plan year (as designated by the plan sponsor in such election),
            shall be the

    [[Page 135 STAT. 187]]

            same as the status of such plan under such sections for the plan
            year preceding such designated plan year, and
                (2) in the case of a plan which was in endangered or
            critical status for the plan year preceding the designated plan
            year described in paragraph (1), the plan shall not be required
            to update its plan or schedules under section 305(c)(6) of such
            Act and section 432(c)(6) of such Code, or section 305(e)(3)(B)
            of such Act and section 432(e)(3)(B) of such Code, whichever is
            applicable, until the plan year following the designated plan
            year described in paragraph (1).

        (b) Exception for Plans Becoming Critical During Election.--If--
                (1) an election was made under subsection (a) with respect
            to a multiemployer plan, and
                (2) <<NOTE: Certification. Applicability.>>  such plan has,
            without regard to such election, been certified by the plan
            actuary under section 305(b)(3) of the Employee Retirement
            Income Security Act of 1974 and section 432(b)(3) of the
            Internal Revenue Code of 1986 to be in critical status for the
            designated plan year described in subsection (a)(1), then such
            plan shall be treated as a plan in critical status for such plan
            year for purposes of applying section 4971(g)(1)(A) of such
            Code, section 302(b)(3) of such Act (without regard to the
            second sentence thereof), and section 412(b)(3) of such Code
            (without regard to the second sentence thereof).

        (c) Election and Notice.--
                (1) Election.--An election under subsection (a)--
                        (A) shall be made at such time and in such manner as
                    the Secretary of the Treasury or the Secretary's
                    delegate may prescribe and, once made, may be revoked
                    only with the consent of the Secretary, and
                        (B) if made--
                              (i) before the date the annual certification
                          is submitted to the Secretary or the Secretary's
                          delegate under section 305(b)(3) of such Act and
                          section 432(b)(3) of such Code, shall be included
                          with such annual certification, and
                              (ii) <<NOTE: Deadline.>>  after such date,
                          shall be submitted to the Secretary or the
                          Secretary's delegate not later than 30 days after
                          the date of the election.
                (2) Notice to participants.--
                        (A) In general.--Notwithstanding section
                    305(b)(3)(D) of the Employee Retirement Income Security
                    Act of 1974 and section 432(b)(3)(D) of the Internal
                    Revenue Code of 1986, if, by reason of an election made
                    under subsection (a), the plan is in neither endangered
                    nor critical status--
                              (i) the plan sponsor of a multiemployer plan
                          shall not be required to provide notice under such
                          sections, and
                              (ii) <<NOTE: Consultation. Deadlines.>>  the
                          plan sponsor shall provide to the participants and
                          beneficiaries, the bargaining parties, the Pension
                          Benefit Guaranty Corporation, and the Secretary of
                          Labor a notice of the election under subsection
                          (a) and such other information as the Secretary of
                          the Treasury (in consultation with the Secretary
                          of Labor) may require--
                                        (I) if the election is made before
                                    the date the annual certification is
                                    submitted to the Secretary

    [[Page 135 STAT. 188]]

                                    or the Secretary's delegate under
                                    section 305(b)(3) of such Act and
                                    section 432(b)(3) of such Code, not
                                    later than 30 days after the date of the
                                    certification, and
                                        (II) if the election is made after
                                    such date, not later than 30 days after
                                    the date of the election.
                        (B) <<NOTE: Certification.>>  Notice of endangered
                    status.--Notwithstanding section 305(b)(3)(D) of such
                    Act and section 432(b)(3)(D) of such Code, if the plan
                    is certified to be in critical status for any plan year
                    but is in endangered status by reason of an election
                    made under subsection (a), the notice provided under
                    such sections shall be the notice which would have been
                    provided if the plan had been certified to be in
                    endangered status.
    SEC. 9702. <<NOTE: 26 USC 432 note.>>  TEMPORARY EXTENSION OF THE
                              FUNDING IMPROVEMENT AND REHABILITATION
                              PERIODS FOR MULTIEMPLOYER PENSION PLANS
                              IN CRITICAL AND ENDANGERED STATUS FOR
                              2020 OR 2021.

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

        (c) <<NOTE: Applicability.>>  Effective Date.--This section shall
    apply to plan years beginning after December 31, 2019.
    SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.

        (a) Adjustments.--
                (1) Amendment to employee retirement income security act of
            1974.--Section 304(b)(8) of the Employee Retirement Income
            Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at
            the end the following new subparagraph:
                        ``(F) <<NOTE: Effective date. Applicability.>>
                    Relief for 2020 and 2021.--A multiemployer plan with
                    respect to which the solvency test under subparagraph
                    (C) is met as of February 29, 2020, may elect to apply
                    this paragraph (without regard to whether such plan
                    previously elected the application of this paragraph)--
                              ``(i) by substituting `February 29, 2020' for
                          `August 31, 2008' each place it appears in
                          subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),
                              ``(ii) <<NOTE: Determination.>>  by inserting
                          `and other losses related to the virus SARS-CoV-2
                          or coronavirus disease 2019 (COVID-19) (including
                          experience losses related to

    [[Page 135 STAT. 189]]

                          reductions in contributions, reductions in
                          employment, and deviations from anticipated
                          retirement rates, as determined by the plan
                          sponsor)' after `net investment losses' in
                          subparagraph (A)(i), and
                              ``(iii) by substituting `this subparagraph or
                          subparagraph (A)' for `this subparagraph and
                          subparagraph (A) both' in subparagraph (B)(iii).
                    The preceding sentence shall not apply to a plan to
                    which special financial assistance is granted under
                    section 4262. For purposes of the application of this
                    subparagraph, the Secretary of the Treasury shall rely
                    on the plan sponsor's calculations of plan losses unless
                    such calculations are clearly erroneous.''.
                (2) Amendment to internal revenue code of 1986.--Section
            431(b)(8) of the Internal Revenue Code of 1986 <<NOTE: 26 USC
            431.>>  is amended by adding at the end the following new
            subparagraph:
                        ``(F) <<NOTE: Effective date. Applicability.>>
                    Relief for 2020 and 2021.--A multiemployer plan with
                    respect to which the solvency test under subparagraph
                    (C) is met as of February 29, 2020, may elect to apply
                    this paragraph (without regard to whether such plan
                    previously elected the application of this paragraph)--
                              ``(i) by substituting `February 29, 2020' for
                          `August 31, 2008' each place it appears in
                          subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),
                              ``(ii) by inserting `and other losses related
                          to the virus SARS-CoV-2 or coronavirus disease
                          2019 (COVID-19) (including experience losses
                          related to reductions in contributions, reductions
                          in employment, and deviations from anticipated
                          retirement rates, as determined by the plan
                          sponsor)' after `net investment losses' in
                          subparagraph (A)(i), and
                              ``(iii) by substituting `this subparagraph or
                          subparagraph (A)' for `this subparagraph and
                          subparagraph (A) both' in subparagraph (B)(iii).
                    The preceding sentence shall not apply to a plan to
                    which special financial assistance is granted under
                    section 4262 of the Employee Retirement Income Security
                    Act of 1974. For purposes of the application of this
                    subparagraph, the Secretary shall rely on the plan
                    sponsor's calculations of plan losses unless such
                    calculations are clearly erroneous.''.

        (b) <<NOTE: Applicability. 26 USC 431 note.>>  Effective Dates.--
                (1) In general.--The amendments made by this section shall
            take effect as of the first day of the first plan year ending on
            or after February 29, 2020, except that any election a plan
            makes pursuant to this section that affects the plan's funding
            standard account for the first plan year beginning after
            February 29, 2020, shall be disregarded for purposes of applying
            the provisions of section 305 of the Employee Retirement Income
            Security Act of 1974 and section 432 of the Internal Revenue
            Code of 1986 to such plan year.
                (2) Restrictions on benefit increases.--Notwithstanding
            paragraph (1), the restrictions on plan amendments increasing
            benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D)
            of such Code, as applied by the amendments made by this section,
            shall take effect on the date of enactment of this Act.

    [[Page 135 STAT. 190]]

    SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY
                              TROUBLED MULTIEMPLOYER PLANS.

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

        (b) Financial Assistance Authority.--The Employee Retirement Income
    Security Act of 1974 is amended by inserting after section 4261 of such
    Act (29 U.S.C. 1431) the following:
    ``SEC. 4262. <<NOTE: 29 USC 1432.>>  SPECIAL FINANCIAL ASSISTANCE
                              BY THE CORPORATION.

        ``(a) Special Financial Assistance.--
                ``(1) In general.--The corporation shall provide special
            financial assistance to an eligible multiemployer plan under
            this section, upon the application of a plan sponsor of such a
            plan for such assistance.
                ``(2) Inapplicability of certain repayment obligation.--A
            plan receiving special financial assistance pursuant to this
            section shall not be subject to repayment obligations with
            respect to such special financial assistance.

        ``(b) Eligible Multiemployer Plans.--
                ``(1) <<NOTE: Time period.>>  In general.--For purposes of
            this section, a multiemployer plan is an eligible multiemployer
            plan if--
                        ``(A) the plan is in critical and declining status
                    (within the meaning of section 305(b)(6)) in any plan
                    year beginning in 2020 through 2022;
                        ``(B) a suspension of benefits has been approved
                    with respect to the plan under section 305(e)(9) as of
                    the date of the enactment of this section;
                        ``(C) <<NOTE: Certification.>>  in any plan year
                    beginning in 2020 through 2022, the plan is certified by
                    the plan actuary to be in critical status (within the
                    meaning of section 305(b)(2)), has a modified funded
                    percentage of less than 40 percent, and has a ratio of
                    active to inactive participants which is less than 2 to
                    3; or
                        ``(D) the plan became insolvent for purposes of
                    section 418E of the Internal Revenue Code of 1986 after
                    December 16, 2014, and has remained so insolvent and has
                    not been terminated as of the date of enactment of this
                    section.
                ``(2) <<NOTE: Definition.>>  Modified funded percentage.--
            For purposes of paragraph (1)(C), the term `modified funded
            percentage' means the percentage equal to a fraction the
            numerator of which is current value of plan assets (as defined
            in section 3(26) of such Act) and the denominator of which is
            current liabilities (as defined

    [[Page 135 STAT. 191]]

            in section 431(c)(6)(D) of such Code and section 304(c)(6)(D) of
            such Act).

        ``(c) <<NOTE: Deadline. Regulations. Requirements.>>  Applications
    for Special Financial Assistance.--Within 120 days of the date of
    enactment of this section, the corporation shall issue regulations or
    guidance setting forth requirements for special financial assistance
    applications under this section. In such regulations or guidance, the
    corporation shall--
                ``(1) limit the materials required for a special financial
            assistance application to the minimum necessary to make a
            determination on the application;
                ``(2) specify effective dates for transfers of special
            financial assistance following approval of an application, based
            on the effective date of the supporting actuarial analysis and
            the date on which the application is submitted; and
                ``(3) provide for an alternate application for special
            financial assistance under this section, which may be used by a
            plan that has been approved for a partition under section 4233
            before the date of enactment of this section.

        ``(d) Temporary Priority Consideration of Applications.--
                ``(1) <<NOTE: Regulations. Time period.>>  In general.--The
            corporation may specify in regulations or guidance under
            subsection (c) that, during a period no longer than the first 2
            years following the date of enactment of this section,
            applications may not be filed by an eligible multiemployer plan
            unless--
                        ``(A) <<NOTE: Time period.>>  the eligible
                    multiemployer plan is insolvent or is likely to become
                    insolvent within 5 years of the date of enactment of
                    this section;
                        ``(B) the corporation projects the eligible
                    multiemployer plan to have a present value of financial
                    assistance payments under section 4261 that exceeds
                    $1,000,000,000 if the special financial assistance is
                    not ordered;
                        ``(C) the eligible multiemployer plan has
                    implemented benefit suspensions under section 305(e)(9)
                    as of the date of the enactment of this section; or
                        ``(D) <<NOTE: Determination.>>  the corporation
                    determines it appropriate based on other similar
                    circumstances.

        ``(e) <<NOTE: Determinations. Termination date.>>  Actuarial
    Assumptions.--
                ``(1) Eligibility.--For purposes of determining eligibility
            for special financial assistance, the corporation shall accept
            assumptions incorporated in a multiemployer plan's determination
            that it is in critical status or critical and declining status
            (within the meaning of section 305(b)) for certifications of
            plan status completed before January 1, 2021, unless such
            assumptions are clearly
            erroneous. <<NOTE: Certifications. Effective date.>>  For
            certifications of plan status completed after December 31, 2020,
            a plan shall determine whether it is in critical or critical and
            declining status for purposes of eligibility for special
            financial assistance by using the assumptions that the plan used
            in its most recently completed certification of plan status
            before January 1, 2021, unless such assumptions (excluding the
            plan's interest rate) are unreasonable.
                ``(2) <<NOTE: Termination date.>>  Amount of financial
            assistance.--In determining the amount of special financial
            assistance in its application, an eligible multiemployer plan
            shall--
                        ``(A) use the interest rate used by the plan in its
                    most recently completed certification of plan status
                    before

    [[Page 135 STAT. 192]]

                    January 1, 2021, provided that such interest rate may
                    not exceed the interest rate limit; and
                        ``(B) for other assumptions, use the assumptions
                    that the plan used in its most recently completed
                    certification of plan status before January 1, 2021,
                    unless such assumptions are unreasonable.
                ``(3) <<NOTE: Time period.>>  Interest rate limit.--The
            interest rate limit for purposes of this subsection is the rate
            specified in section 303(h)(2)(C)(iii) (disregarding
            modifications made under clause (iv) of such section) for the
            month in which the application for special financial assistance
            is filed by the eligible multiemployer plan or the 3 preceding
            months, with such specified rate increased by 200 basis points.
                ``(4) <<NOTE: Determinations. Disclosure.>>  Changes in
            assumptions.--If a plan determines that use of one or more prior
            assumptions is unreasonable, the plan may propose in its
            application to change such assumptions, provided that the plan
            discloses such changes in its application and describes why such
            assumptions are no longer reasonable. The corporation shall
            accept such changed assumptions unless it determines the changes
            are unreasonable, individually or in the aggregate. The plan may
            not propose a change to the interest rate otherwise required
            under this subsection for eligibility or financial assistance
            amount.

        ``(f) Application Deadline.--Any application by a plan for special
    financial assistance under this section shall be submitted to the
    corporation (and, in the case of a plan to which section 432(k)(1)(D) of
    the Internal Revenue Code of 1986 applies, to the Secretary of the
    Treasury) no later than December 31, 2025, and any revised application
    for special financial assistance shall be submitted no later than
    December 31, 2026.
        ``(g) <<NOTE: Notifications. Deadlines.>>  Determinations on
    Applications.--A plan's application for special financial assistance
    under this section that is timely filed in accordance with the
    regulations or guidance issued under subsection (c) shall be deemed
    approved unless the corporation notifies the plan within 120 days of the
    filing of the application that the application is incomplete, any
    proposed change or assumption is unreasonable, or the plan is not
    eligible under this section. Such notice shall specify the reasons the
    plan is ineligible for special financial assistance, any proposed change
    or assumption is unreasonable, or information is needed to complete the
    application. If a plan is denied <<NOTE: Revisions.>>  assistance under
    this subsection, the plan may submit a revised application under this
    section. Any revised application for special financial assistance
    submitted by a plan shall be deemed approved unless the corporation
    notifies the plan within 120 days of the filing of the revised
    application that the application is incomplete, any proposed change or
    assumption is unreasonable, or the plan is not eligible under this
    section. Special financial assistance <<NOTE: Effective
    date. Determination. Deadline.>>  issued by the corporation shall be
    effective on a date determined by the corporation, but no later than 1
    year after a plan's special financial assistance application is approved
    by the corporation or deemed approved. <<NOTE: Termination date.>>  The
    corporation shall not pay any special financial assistance after
    September 30, 2030.

        ``(h) Manner of Payment.--The payment made by the corporation to an
    eligible multiemployer plan under this section shall be made as a
    single, lump sum payment.
        ``(i) Amount and Manner of Special Financial Assistance.--

    [[Page 135 STAT. 193]]

                ``(1) In general.--Special financial assistance under this
            section shall be a transfer of funds in the amount necessary as
            demonstrated by the plan sponsor on the application for such
            special financial assistance, in accordance with the
            requirements described in subsection (j). Special financial
            assistance shall be paid to such plan as soon as practicable
            upon approval of the application by the corporation.
                ``(2) No cap.--Special financial assistance granted by the
            corporation under this section shall not be capped by the
            guarantee under 4022A.

        ``(j) Determination of Amount of Special Financial Assistance.--
                ``(1) <<NOTE: Time period.>>  In general.--The amount of
            financial assistance provided to a multiemployer plan eligible
            for financial assistance under this section shall be such amount
            required for the plan to pay all benefits due during the period
            beginning on the date of payment of the special financial
            assistance payment under this section and ending on the last day
            of the plan year ending in 2051, with no reduction in a
            participant's or beneficiary's accrued benefit as of the date of
            enactment of this section, except to the extent of a reduction
            in accordance with section 305(e)(8) adopted prior to the plan's
            application for special financial assistance under this section,
            and taking into account the reinstatement of benefits required
            under subsection (k).
                ``(2) Projections.--The funding projections for purposes of
            this section shall be performed on a deterministic basis.

        ``(k) <<NOTE: Coordination. Effective dates.>>  Reinstatement of
    Suspended Benefits.--The Secretary, in coordination with the Secretary
    of the Treasury, shall ensure that an eligible multiemployer plan that
    receives special financial assistance under this section--
                ``(1) reinstates any benefits that were suspended under
            section 305(e)(9) or section 4245(a) in accordance with guidance
            issued by the Secretary of the Treasury pursuant to section
            432(k)(1)(B) of the Internal Revenue Code of 1986, effective as
            of the first month in which the effective date for the special
            financial assistance occurs, for participants and beneficiaries
            as of such month; and
                ``(2) <<NOTE: Determination. Deadlines.>>  provides payments
            equal to the amount of benefits previously suspended under
            section 305(e)(9) or 4245(a) to any participants or
            beneficiaries in pay status as of the effective date of the
            special financial assistance, payable, as determined by the
            eligible multiemployer plan--
                        ``(A) as a lump sum within 3 months of such
                    effective date; or
                        ``(B) <<NOTE: Time period.>>  in equal monthly
                    installments over a period of 5 years, commencing within
                    3 months of such effective date, with no adjustment for
                    interest.

        ``(l) Restrictions on the Use of Special Financial Assistance.--
    Special financial assistance received under this section and any
    earnings thereon may be used by an eligible multiemployer plan to make
    benefit payments and pay plan expenses. Special financial assistance and
    any earnings on such assistance shall be segregated from other plan
    assets. Special financial assistance shall be invested by plans in
    investment-grade bonds or other investments as permitted by the
    corporation.

    [[Page 135 STAT. 194]]

        ``(m) Conditions on Plans Receiving Special Financial Assistance.--
                ``(1) <<NOTE: Consultation. Regulations.>>  In general.--The
            corporation, in consultation with the Secretary of the Treasury,
            may impose, by regulation or other guidance, reasonable
            conditions on an eligible multiemployer plan that receives
            special financial assistance relating to increases in future
            accrual rates and any retroactive benefit improvements,
            allocation of plan assets, reductions in employer contribution
            rates, diversion of contributions to, and allocation of expenses
            to, other benefit plans, and withdrawal liability.
                ``(2) Limitation.--The corporation shall not impose
            conditions on an eligible multiemployer plan as a condition of,
            or following receipt of, special financial assistance under this
            section relating to--
                        ``(A) any prospective reduction in plan benefits
                    (including benefits that may be adjusted pursuant to
                    section 305(e)(8));
                        ``(B) plan governance, including selection of,
                    removal of, and terms of contracts with, trustees,
                    actuaries, investment managers, and other service
                    providers; or
                        ``(C) any funding rules relating to the plan
                    receiving special financial assistance under this
                    section.
                ``(3) <<NOTE: Continuance.>>  Payment of premiums.--An
            eligible multiemployer plan receiving special financial
            assistance under this section shall continue to pay all premiums
            due under section 4007 for participants and beneficiaries in the
            plan.
                ``(4) Assistance not considered for certain purposes.--An
            eligible multiemployer plan that receives special financial
            assistance shall be deemed to be in critical status within the
            meaning of section 305(b)(2) until the last plan year ending in
            2051.
                ``(5) Insolvent plans.--An eligible multiemployer plan
            receiving special financial assistance under this section that
            subsequently becomes insolvent will be subject to the current
            rules and guarantee for insolvent plans.
                ``(6) Ineligibility for other assistance.--An eligible
            multiemployer plan that receives special financial assistance
            under this section is not eligible to apply for a new suspension
            of benefits under section 305(e)(9)(G).

        ``(n) <<NOTE: Consultations.>>  Coordination With Secretary of the
    Treasury.--In prescribing the application process for eligible
    multiemployer plans to receive special financial assistance under this
    section and reviewing applications of such plans, the corporation shall
    coordinate with the Secretary of the Treasury in the following manner:
                ``(1) <<NOTE: Determinations.>>  In the case of a plan which
            has suspended benefits under section 305(e)(9)--
                        ``(A) in determining whether to approve the
                    application, the corporation shall consult with the
                    Secretary of the Treasury regarding the plan's proposed
                    method of reinstating benefits, as described in the
                    plan's application and in accordance with guidance
                    issued by the Secretary of the Treasury, and
                        ``(B) the corporation shall consult with the
                    Secretary of the Treasury regarding the amount of
                    special financial assistance needed based on the
                    projected funded status of the plan as of the last day
                    of the plan year ending in 2051, whether the plan
                    proposes to repay benefits over

    [[Page 135 STAT. 195]]

                    5 years or as a lump sum, as required by subsection
                    (k)(2), and any other relevant factors, as determined by
                    the corporation in consultation with the Secretary of
                    the Treasury, to ensure the amount of assistance is
                    sufficient to meet such requirement and is sufficient to
                    pay benefits as required in subsection (j)(1).
                ``(2) In the case of any plan which proposes in its
            application to change the assumptions used, as provided in
            subsection (e)(4), the corporation shall consult with the
            Secretary of the Treasury regarding such proposed change in
            assumptions.
                ``(3) <<NOTE: Regulations.>>  If the corporation specifies
            in regulations or guidance that temporary priority consideration
            is available for plans which are insolvent within the meaning of
            section 418E of the Internal Revenue Code of 1986 or likely to
            become so insolvent or for plans which have suspended benefits
            under section 305(e)(9), or that availability is otherwise based
            on the funded status of the plan under section 305, as permitted
            by subsection (d), the corporation shall consult with the
            Secretary of the Treasury regarding any granting of priority
            consideration to such plans.''.

        (c) Premium Rate Increase.--Section 4006(a)(3) of the Employee
    Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is
    amended--
                (1) in subparagraph (A)--
                        (A) in clause (vi)--
                              (i) by inserting ``, and before January 1,
                          2031'' after ``December 31, 2014,''; and
                              (ii) by striking ``or'' at the end;
                        (B) in clause (vii)--
                              (i) by moving the margin 2 ems to the left;
                          and
                              (ii) in subclause (II), by striking the period
                          and inserting ``, or''; and
                        (C) by adding at the end the following:
                ``(viii) <<NOTE: Effective date.>>  in the case of a
            multiemployer plan, for plan years beginning after December 31,
            2030, $52 for each individual who is a participant in such plan
            during the applicable plan year.''; and
                (2) by adding at the end the following:

        ``(N) <<NOTE: Effective date.>>  For each plan year beginning in a
    calendar year after 2031, there shall be substituted for the dollar
    amount specified in clause (viii) of subparagraph (A) an amount equal to
    the greater of--
                ``(i) the product derived by multiplying such dollar amount
            by the ratio of--
                        ``(I) the national average wage index (as defined in
                    section 209(k)(1) of the Social Security Act) for the
                    first of the 2 calendar years preceding the calendar
                    year in which such plan year begins, to
                        ``(II) the national average wage index (as so
                    defined) for 2029; and
                ``(ii) such dollar amount for plan years beginning in the
            preceding calendar year.
            If the amount determined under this subparagraph is not a
            multiple of $1, such product shall be rounded to the nearest
            multiple of $1.''.

        (d) Amendments to Internal Revenue Code of 1986.--

    [[Page 135 STAT. 196]]

                (1) In general.--Section 432(a) of the Internal Revenue Code
            of 1986 <<NOTE: 26 USC 432.>>  is amended--
                        (A) by striking ``and'' at the end of paragraph
                    (2)(B),
                        (B) by striking the period at the end of paragraph
                    (3)(B) and inserting ``, and'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(4) <<NOTE: Requirements. Applicability.>>  if the plan is
            an eligible multiemployer plan which is applying for or
            receiving special financial assistance under section 4262 of the
            Employee Retirement Income Security Act of 1974, the
            requirements of subsection (k) shall apply to the plan.''.
                (2) Plans receiving special financial assistance to be in
            critical status.--Section 432(b) of the Internal Revenue Code of
            1986 is amended by adding at the end the following new
            paragraph:
                ``(7) <<NOTE: Time period.>>  Plans receiving special
            financial assistance.--If an eligible multiemployer plan
            receiving special financial assistance under section 4262 of the
            Employee Retirement Income Security Act of 1974 meets the
            requirements of subsection (k)(2), notwithstanding the preceding
            paragraphs of this subsection, the plan shall be deemed to be in
            critical status for plan years beginning with the plan year in
            which the effective date for such assistance occurs and ending
            with the last plan year ending in 2051.''.
                (3) Rules relating to eligible multiemployer plans.--Section
            432 of the Internal Revenue Code of 1986 is amended by adding at
            the end the following new subsection:

        ``(k) Rules Relating to Eligible Multiemployer Plans.--
                ``(1) Plans applying for special financial assistance.--In
            the case of an eligible multiemployer plan which applies for
            special financial assistance under section 4262 of such Act--
                        ``(A) <<NOTE: Requirements.>>  In general.--Such
                    application shall be submitted in accordance with the
                    requirements of such section, including any guidance
                    issued thereunder by the Pension Benefit Guaranty
                    Corporation.
                        ``(B) Reinstatement of suspended benefits.--In the
                    case of a plan for which a suspension of benefits has
                    been approved under subsection (e)(9), the application
                    shall describe the manner in which suspended benefits
                    will be reinstated in accordance with paragraph (2)(A)
                    and guidance issued by the Secretary if the plan
                    receives special financial assistance.
                        ``(C) Amount of financial assistance.--
                              ``(i) <<NOTE: Determination. Termination
                          date.>>  In general.--In determining the amount of
                          special financial assistance to be specified in
                          its application, an eligible multiemployer plan
                          shall--
                                        ``(I) use the interest rate used by
                                    the plan in its most recently completed
                                    certification of plan status before
                                    January 1, 2021, provided that such
                                    interest rate does not exceed the
                                    interest rate limit, and
                                        ``(II) for other assumptions, use
                                    the assumptions that the plan used in
                                    its most recently completed
                                    certification of plan status before
                                    January 1, 2021, unless such assumptions
                                    are unreasonable.

    [[Page 135 STAT. 197]]

                              ``(ii) <<NOTE: Time period.>>  Interest rate
                          limit.--For purposes of clause (i), the interest
                          rate limit is the rate specified in section
                          430(h)(2)(C)(iii) (disregarding modifications made
                          under clause (iv) of such section) for the month
                          in which the application for special financial
                          assistance is filed by the eligible multiemployer
                          plan or the 3 preceding months, with such
                          specified rate increased by 200 basis points.
                              ``(iii) <<NOTE: Determination. Disclosure.>>
                          Changes in assumptions.--If a plan determines that
                          use of one or more prior assumptions is
                          unreasonable, the plan may propose in its
                          application to change such assumptions, provided
                          that the plan discloses such changes in its
                          application and describes why such assumptions are
                          no longer reasonable. The plan may not propose a
                          change to the interest rate otherwise required
                          under this subsection for eligibility or financial
                          assistance amount.
                        ``(D) Plans applying for priority consideration.--In
                    the case of a plan applying for special financial
                    assistance under rules providing for temporary priority
                    consideration, as provided in paragraph (4)(C), such
                    plan's application shall be submitted to the Secretary
                    in addition to the Pension Benefit Guaranty Corporation.
                ``(2) Plans receiving special financial assistance.--In the
            case of an eligible multiemployer plan receiving special
            financial assistance under section 4262 of the Employee
            Retirement Income Security Act of 1974--
                        ``(A) <<NOTE: Effective dates.>>  Reinstatement of
                    suspended benefits.--The plan shall--
                              ``(i) reinstate any benefits that were
                          suspended under subsection (e)(9) or section
                          4245(a) of the Employee Retirement Income Security
                          Act of 1974, effective as of the first month in
                          which the effective date for the special financial
                          assistance occurs, for participants and
                          beneficiaries as of such month, and
                              ``(ii) <<NOTE: Determination. Deadlines.>>
                          provide payments equal to the amount of benefits
                          previously suspended to any participants or
                          beneficiaries in pay status as of the effective
                          date of the special financial assistance, payable,
                          as determined by the plan--
                                        ``(I) as a lump sum within 3 months
                                    of such effective date; or
                                        ``(II) <<NOTE: Time period.>>  in
                                    equal monthly installments over a period
                                    of 5 years, commencing within 3 months
                                    of such effective date, with no
                                    adjustment for interest.
                        ``(B) Restrictions on the use of special financial
                    assistance.--Special financial assistance received by
                    the plan may be used to make benefit payments and pay
                    plan expenses. Such assistance shall be segregated from
                    other plan assets, and shall be invested by the plan in
                    investment-grade bonds or other investments as permitted
                    by regulations or other guidance issued by the Pension
                    Benefit Guaranty Corporation.
                        ``(C) Conditions on plans receiving special
                    financial assistance.--

    [[Page 135 STAT. 198]]

                              ``(i) <<NOTE: Consultation. Regulations.>>  In
                          general.--The Pension Benefit Guaranty
                          Corporation, in consultation with the Secretary,
                          may impose, by regulation or other guidance,
                          reasonable conditions on an eligible multiemployer
                          plan receiving special financial assistance
                          relating to increases in future accrual rates and
                          any retroactive benefit improvements, allocation
                          of plan assets, reductions in employer
                          contribution rates, diversion of contributions and
                          allocation of expenses to other benefit plans, and
                          withdrawal liability.
                              ``(ii) Limitation.--The Pension Benefit
                          Guaranty Corporation shall not impose conditions
                          on an eligible multiemployer plan as a condition
                          of, or following receipt of, special financial
                          assistance relating to--
                                        ``(I) any prospective reduction in
                                    plan benefits (including benefits that
                                    may be adjusted pursuant to subsection
                                    (e)(8)),
                                        ``(II) plan governance, including
                                    selection of, removal of, and terms of
                                    contracts with, trustees, actuaries,
                                    investment managers, and other service
                                    providers, or
                                        ``(III) any funding rules relating
                                    to the plan.
                        ``(D) Assistance disregarded for certain purposes.--
                              ``(i) Funding standards.--Special financial
                          assistance received by the plan shall not be taken
                          into account for determining contributions
                          required under section 431.
                              ``(ii) <<NOTE: Applicability.>>  Insolvent
                          plans.--If the plan becomes insolvent within the
                          meaning of section 418E after receiving special
                          financial assistance, the plan shall be subject to
                          all rules applicable to insolvent plans.
                        ``(E) Ineligibility for suspension of benefits.--The
                    plan shall not be eligible to apply for a new suspension
                    of benefits under subsection (e)(9)(G).
                ``(3) Eligible multiemployer plan.--
                        ``(A) <<NOTE: Time periods.>>  In general.--For
                    purposes of this section, a multiemployer plan is an
                    eligible multiemployer plan if--
                              ``(i) the plan is in critical and declining
                          status in any plan year beginning in 2020 through
                          2022,
                              ``(ii) a suspension of benefits has been
                          approved with respect to the plan under subsection
                          (e)(9) as of the date of the enactment of this
                          subsection;
                              ``(iii) <<NOTE: Certification.>>  in any plan
                          year beginning in 2020 through 2022, the plan is
                          certified by the plan actuary to be in critical
                          status, has a modified funded percentage of less
                          than 40 percent, and has a ratio of active to
                          inactive participants which is less than 2 to 3,
                          or
                              ``(iv) <<NOTE: Effective date.>>  the plan
                          became insolvent within the meaning of section
                          418E after December 16, 2014, and has remained so
                          insolvent and has not been terminated as of the
                          date of enactment of this subsection.
                        ``(B) <<NOTE: Definition.>>  Modified funded
                    percentage.--For purposes of subparagraph (A)(iii), the
                    term `modified funded percentage' means the percentage
                    equal to a fraction the numerator of which is current
                    value of plan assets (as defined in

    [[Page 135 STAT. 199]]

                    section 3(26) of the Employee Retirement Income Security
                    Act of 1974) and the denominator of which is current
                    liabilities (as defined in section 431(c)(6)(D)).
                ``(4) <<NOTE: Consultations.>>  Coordination with pension
            benefit guaranty corporation.--In prescribing the application
            process for eligible multiemployer plans to receive special
            financial assistance under section 4262 of the Employee
            Retirement Income Security Act of 1974 and reviewing
            applications of such plans, the Pension Benefit Guaranty
            Corporation shall coordinate with the Secretary in the following
            manner:
                        ``(A) <<NOTE: Determinations.>>  In the case of a
                    plan which has suspended benefits under subsection
                    (e)(9)--
                              ``(i) in determining whether to approve the
                          application, such corporation shall consult with
                          the Secretary regarding the plan's proposed method
                          of reinstating benefits, as described in the
                          plan's application and in accordance with guidance
                          issued by the Secretary, and
                              ``(ii) <<NOTE: Time period.>>  such
                          corporation shall consult with the Secretary
                          regarding the amount of special financial
                          assistance needed based on the projected funded
                          status of the plan as of the last day of the plan
                          year ending in 2051, whether the plan proposes to
                          repay benefits over 5 years or as a lump sum, as
                          required by paragraph (2)(A)(ii), and any other
                          relevant factors, as determined by such
                          corporation in consultation with the Secretary, to
                          ensure the amount of assistance is sufficient to
                          meet such requirement and is sufficient to pay
                          benefits as required in section 4262(j)(1) of such
                          Act.
                        ``(B) In the case of any plan which proposes in its
                    application to change the assumptions used, as provided
                    in paragraph (1)(C)(iii), such corporation shall consult
                    with the Secretary regarding such proposed change in
                    assumptions.
                        ``(C) <<NOTE: Regulations.>>  If such corporation
                    specifies in regulations or guidance that temporary
                    priority consideration is available for plans which are
                    insolvent within the meaning of section 418E or likely
                    to become so insolvent or for plans which have suspended
                    benefits under subsection (e)(9), or that availability
                    is otherwise based on the funded status of the plan
                    under this section, as permitted by section 4262(d) of
                    such Act, such corporation shall consult with the
                    Secretary regarding any granting of priority
                    consideration to such plans.''.
    SEC. 9705. <<NOTE: Effective dates.>>  EXTENDED AMORTIZATION FOR
                              SINGLE EMPLOYER PLANS.

        (a) 15-year Amortization Under the Internal Revenue Code of 1986.--
    Section 430(c) of the Internal Revenue Code of 1986 is
    amended <<NOTE: 26 USC 430.>>  by adding at the end the following new
    paragraph:
                ``(8) 15-year amortization.--With respect to plan years
            beginning after December 31, 2021 (or, at the election of the
            plan sponsor, plan years beginning after December 31, 2018,
            December 31, 2019, or December 31, 2020)--
                        ``(A) the shortfall amortization bases for all plan
                    years preceding the first plan year beginning after
                    December 31, 2021 (or after whichever earlier date is
                    elected pursuant

    [[Page 135 STAT. 200]]

                    to this paragraph), and all shortfall amortization
                    installments determined with respect to such bases,
                    shall be reduced to zero, and
                        ``(B) subparagraphs (A) and (B) of paragraph (2)
                    shall each be applied by substituting `15-plan-year
                    period' for `7-plan-year period'.''.

        (b) 15-year Amortization Under the Employee Retirement Income
    Security Act of 1974.--Section 303(c) of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding <<NOTE: 29
    USC 1083.>>  at the end the following new paragraph:
                ``(8) 15-year amortization.--With respect to plan years
            beginning after December 31, 2021 (or, at the election of the
            plan sponsor, plan years beginning after December 31, 2018,
            December 31, 2019, or December 31, 2020)--
                        ``(A) the shortfall amortization bases for all plan
                    years preceding the first plan year beginning after
                    December 31, 2021 (or after whichever earlier date is
                    elected pursuant to this paragraph), and all shortfall
                    amortization installments determined with respect to
                    such bases, shall be reduced to zero, and
                        ``(B) subparagraphs (A) and (B) of paragraph (2)
                    shall each be applied by substituting `15-plan-year
                    period' for `7-plan-year period'.''.

        (c) <<NOTE: 26 USC 430 note.>>  Effective Date.--The amendments made
    by this section shall apply to plan years beginning after December 31,
    2018.
    SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES
                              FOR SINGLE EMPLOYER PLANS.

        (a) Amendment to Internal Revenue Code of 1986.--
                (1) In general.--The table contained in subclause (II) of
            section 430(h)(2)(C)(iv) of the Internal Revenue Code <<NOTE: 26
            USC 430.>>  of 1986 is amended to read as follows:

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

                (2) Floor on 25-year averages.--Subclause (I) of section
            430(h)(2)(C)(iv) of such Code is amended by adding at the end
            the following: ``Notwithstanding anything in this subclause, if
            the average of the first, second, or third segment rate for any
            25-year period is less than 5 percent, such average shall be
            deemed to be 5 percent.''.

    [[Page 135 STAT. 201]]

        (b) Amendments to Employee Retirement Income Security Act of 1974.--
                (1) In general.--The table contained in subclause (II) of
            section 303(h)(2)(C)(iv) of the Employee Retirement Income
            Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is
            amended to read as follows:

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

                (2) Floor on 25-year averages.--Subclause (I) of section
            303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is
            amended by adding at the end the following: ``Notwithstanding
            anything in this subclause, if the average of the first, second,
            or third segment rate for any 25-year period is less than 5
            percent, such average shall be deemed to be 5 percent.''.
                (3) Conforming amendments.--
                        (A) In general.--Section 101(f)(2)(D) of such Act
                    (29 U.S.C. 1021(f)(2)(D)) is amended--
                              (i) in clause (i) by striking ``and the
                          Bipartisan Budget Act of 2015'' both places it
                          appears and inserting ``, the Bipartisan Budget
                          Act of 2015, and the American Rescue Plan Act of
                          2021'', and
                              (ii) in clause (ii) by striking ``2023'' and
                          inserting ``2029''.
                        (B) <<NOTE: 29 USC 1021 note.>>  Statements.--The
                    Secretary of Labor shall modify the statements required
                    under subclauses (I) and (II) of section 101(f)(2)(D)(i)
                    of such Act to conform to the amendments made by this
                    section.

        (c) <<NOTE: 26 USC 430 note.>>  Effective Date.--
                (1) In general.--The amendments made by this section shall
            apply with respect to plan years beginning after December 31,
            2019.
                (2) Election not to apply.--A plan sponsor may elect not to
            have the amendments made by this section apply to any plan year
            beginning before January 1, 2022, either (as specified in the
            election)--
                        (A) for all purposes for which such amendments
                    apply, or
                        (B) <<NOTE: Determination.>>  solely for purposes of
                    determining the adjusted funding target attainment
                    percentage under sections 436 of the Internal Revenue
                    Code of 1986 and 206(g) of the

    [[Page 135 STAT. 202]]

                    Employee Retirement Income Security Act of 1974 for such
                    plan year.
            A plan shall not be treated as failing to meet the requirements
            of sections 204(g) of such Act and 411(d)(6) of such Code solely
            by reason of an election under this paragraph.
    SEC. 9707. <<NOTE: Definitions.>>  MODIFICATION OF SPECIAL RULES
                              FOR MINIMUM FUNDING STANDARDS FOR
                              COMMUNITY NEWSPAPER PLANS.

        (a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of
    section 430 of the Internal Revenue Code <<NOTE: 29 USC 430.>>  of 1986
    is amended to read as follows:

        ``(m) Special Rules for Community Newspaper Plans.--
                ``(1) <<NOTE: Effective date.>>  In general.--An eligible
            newspaper plan sponsor of a plan under which no participant has
            had the participant's accrued benefit increased (whether because
            of service or compensation) after April 2, 2019, may elect to
            have the alternative standards described in paragraph (4) apply
            to such plan.
                ``(2) Eligible newspaper plan sponsor.--The term `eligible
            newspaper plan sponsor' means the plan sponsor of--
                        ``(A) any community newspaper plan, or
                        ``(B) <<NOTE: Effective date.>>  any other plan
                    sponsored, as of April 2, 2019, by a member of the same
                    controlled group of a plan sponsor of a community
                    newspaper plan if such member is in the trade or
                    business of publishing 1 or more newspapers.
                ``(3) Election.--An election under paragraph (1) shall be
            made at such time and in such manner as prescribed by the
            Secretary. Such <<NOTE: Applicability.>>  election, once made
            with respect to a plan year, shall apply to all subsequent plan
            years unless revoked with the consent of the Secretary.
                ``(4) Alternative minimum funding standards.--The
            alternative standards described in this paragraph are the
            following:
                        ``(A) Interest rates.--
                              ``(i) In general.--Notwithstanding subsection
                          (h)(2)(C) and except as provided in clause (ii),
                          the first, second, and third segment rates in
                          effect for any month for purposes of this section
                          shall be 8 percent.
                              ``(ii) <<NOTE: Determination.>>  New benefit
                          accruals.--Notwithstanding subsection (h)(2), for
                          purposes of determining the funding target and
                          normal cost of a plan for any plan year, the
                          present value of any benefits accrued or earned
                          under the plan for a plan year with respect to
                          which an election under paragraph (1) is in effect
                          shall be determined on the basis of the United
                          States Treasury obligation yield curve for the day
                          that is the valuation date of such plan for such
                          plan year.
                              ``(iii) United states treasury obligation
                          yield curve.--For purposes of this subsection, the
                          term `United States Treasury obligation yield
                          curve' means, with respect to any day, a yield
                          curve which shall be prescribed by the Secretary
                          for such day on interest-bearing obligations of
                          the United States.
                        ``(B) Shortfall amortization base.--
                              ``(i) <<NOTE: Applicability.>>  Previous
                          shortfall amortization bases.--The shortfall
                          amortization bases determined under subsection
                          (c)(3) for all plan years preceding the first plan
                          year to which the election under paragraph (1)

    [[Page 135 STAT. 203]]

                          applies (and all shortfall amortization
                          installments determined with respect to such
                          bases) shall be reduced to zero under rules
                          similar to the rules of subsection (c)(6).
                              ``(ii) New shortfall amortization base.--
                          Notwithstanding subsection (c)(3), the shortfall
                          amortization base for the first plan year to which
                          the election under paragraph (1) applies shall be
                          the funding shortfall of such plan for such plan
                          year (determined using the interest rates as
                          modified under subparagraph (A)).
                        ``(C) Determination of shortfall amortization
                    installments.--
                              ``(i) 30-year period.--Subparagraphs (A) and
                          (B) of subsection (c)(2) shall be applied by
                          substituting `30-plan-year' for `7-plan-year' each
                          place it appears.
                              ``(ii) No special election.--The election
                          under subparagraph (D) of subsection (c)(2) shall
                          not apply to any plan year to which the election
                          under paragraph (1) applies.
                        ``(D) Exemption from at-risk treatment.--Subsection
                    (i) shall not apply.
                ``(5) Community newspaper plan.--For purposes of this
            subsection--
                        ``(A) <<NOTE: Effective date. Time periods.>>  In
                    general.--The term `community newspaper plan' means any
                    plan to which this section applies maintained as of
                    December 31, 2018, by an employer which--
                              ``(i) maintains the plan on behalf of
                          participants and beneficiaries with respect to
                          employment in the trade or business of publishing
                          1 or more newspapers which were published by the
                          employer at any time during the 11-year period
                          ending on December 20, 2019,
                              ``(ii)(I) is not a company the stock of which
                          is publicly traded (on a stock exchange or in an
                          over-the-counter market), and is not controlled,
                          directly or indirectly, by such a company, or
                              ``(II) is controlled, directly or indirectly,
                          during the entire 30-year period ending on
                          December 20, 2019, by individuals who are members
                          of the same family, and does not publish or
                          distribute a daily newspaper that is carrier-
                          distributed in printed form in more than 5 States,
                          and
                              ``(iii) is controlled, directly or
                          indirectly--
                                        ``(I) by 1 or more persons residing
                                    primarily in a State in which the
                                    community newspaper has been published
                                    on newsprint or carrier-distributed,
                                        ``(II) during the entire 30-year
                                    period ending on December 20, 2019, by
                                    individuals who are members of the same
                                    family,
                                        ``(III) by 1 or more trusts, the
                                    sole trustees of which are persons
                                    described in subclause (I) or (II), or
                                        ``(IV) by a combination of persons
                                    described in subclause (I), (II), or
                                    (III).

    [[Page 135 STAT. 204]]

                        ``(B) Newspaper.--The term `newspaper' does not
                    include any newspaper (determined without regard to this
                    subparagraph) to which any of the following apply:
                              ``(i) Is not in general circulation.
                              ``(ii) <<NOTE: Time period.>>  Is published
                          (on newsprint or electronically) less frequently
                          than 3 times per week.
                              ``(iii) Has not ever been regularly published
                          on newsprint.
                              ``(iv) Does not have a bona fide list of paid
                          subscribers.
                        ``(C) Control.--A person shall be treated as
                    controlled by another person if such other person
                    possesses, directly or indirectly, the power to direct
                    or cause the direction and management of such person
                    (including the power to elect a majority of the members
                    of the board of directors of such person) through the
                    ownership of voting securities.
                ``(6) <<NOTE: Effective date.>>  Controlled group.--For
            purposes of this subsection, the term `controlled group' means
            all persons treated as a single employer under subsection (b),
            (c), (m), or (o) of section 414 as of December 20, 2019.''.

        (b) Amendment to Employee Retirement Income Security Act of 1974.--
    Subsection (m) of section 303 of the Employee Retirement Income Security
    Act of 1974 (29 U.S.C. 1083(m)) is amended to read as follows:
        ``(m) Special Rules for Community Newspaper Plans.--
                ``(1) <<NOTE: Effective date. Applicability.>>  In
            general.--An eligible newspaper plan sponsor of a plan under
            which no participant has had the participant's accrued benefit
            increased (whether because of service or compensation) after
            April 2, 2019, may elect to have the alternative standards
            described in paragraph (4) apply to such plan.
                ``(2) Eligible newspaper plan sponsor.--The term `eligible
            newspaper plan sponsor' means the plan sponsor of--
                        ``(A) any community newspaper plan, or
                        ``(B) <<NOTE: Effective date.>>  any other plan
                    sponsored, as of April 2, 2019, by a member of the same
                    controlled group of a plan sponsor of a community
                    newspaper plan if such member is in the trade or
                    business of publishing 1 or more newspapers.
                ``(3) Election.--An election under paragraph (1) shall be
            made at such time and in such manner as prescribed by the
            Secretary of the Treasury. <<NOTE: Applicability.>>  Such
            election, once made with respect to a plan year, shall apply to
            all subsequent plan years unless revoked with the consent of the
            Secretary of the Treasury.
                ``(4) Alternative minimum funding standards.--The
            alternative standards described in this paragraph are the
            following:
                        ``(A) Interest rates.--
                              ``(i) In general.--Notwithstanding subsection
                          (h)(2)(C) and except as provided in clause (ii),
                          the first, second, and third segment rates in
                          effect for any month for purposes of this section
                          shall be 8 percent.
                              ``(ii) <<NOTE: Determination.>>  New benefit
                          accruals.--Notwithstanding subsection (h)(2), for
                          purposes of determining the funding target and
                          normal cost of a plan for any plan year, the
                          present value of any benefits accrued or earned
                          under the plan for a plan year with respect to
                          which an election under paragraph (1) is in effect

    [[Page 135 STAT. 205]]

                          shall be determined on the basis of the United
                          States Treasury obligation yield curve for the day
                          that is the valuation date of such plan for such
                          plan year.
                              ``(iii) United states treasury obligation
                          yield curve.--For purposes of this subsection, the
                          term `United States Treasury obligation yield
                          curve' means, with respect to any day, a yield
                          curve which shall be prescribed by the Secretary
                          of the Treasury for such day on interest-bearing
                          obligations of the United States.
                        ``(B) <<NOTE: Applicability.>>  Shortfall
                    amortization base.--
                              ``(i) Previous shortfall amortization bases.--
                          The shortfall amortization bases determined under
                          subsection (c)(3) for all plan years preceding the
                          first plan year to which the election under
                          paragraph (1) applies (and all shortfall
                          amortization installments determined with respect
                          to such bases) shall be reduced to zero under
                          rules similar to the rules of subsection (c)(6).
                              ``(ii) New shortfall amortization base.--
                          Notwithstanding subsection (c)(3), the shortfall
                          amortization base for the first plan year to which
                          the election under paragraph (1) applies shall be
                          the funding shortfall of such plan for such plan
                          year (determined using the interest rates as
                          modified under subparagraph (A)).
                        ``(C) Determination of shortfall amortization
                    installments.--
                              ``(i) <<NOTE: Applicability.>>  30-year
                          period.--Subparagraphs (A) and (B) of subsection
                          (c)(2) shall be applied by substituting `30-plan-
                          year' for `7-plan-year' each place it appears.
                              ``(ii) No special election.--The election
                          under subparagraph (D) of subsection (c)(2) shall
                          not apply to any plan year to which the election
                          under paragraph (1) applies.
                        ``(D) Exemption from at-risk treatment.--Subsection
                    (i) shall not apply.
                ``(5) Community newspaper plan.--For purposes of this
            subsection--
                        ``(A) <<NOTE: Effective date. Time periods.>>  In
                    general.--The term `community newspaper plan' means a
                    plan to which this section applies maintained as of
                    December 31, 2018, by an employer which--
                              ``(i) maintains the plan on behalf of
                          participants and beneficiaries with respect to
                          employment in the trade or business of publishing
                          1 or more newspapers which were published by the
                          employer at any time during the 11-year period
                          ending on December 20, 2019,
                              ``(ii)(I) is not a company the stock of which
                          is publicly traded (on a stock exchange or in an
                          over-the-counter market), and is not controlled,
                          directly or indirectly, by such a company, or
                              ``(II) is controlled, directly, or indirectly,
                          during the entire 30-year period ending on
                          December 20, 2019, by individuals who are members
                          of the same family, and does not publish or
                          distribute a daily newspaper that is carrier-
                          distributed in printed form in more than 5 States,
                          and

    [[Page 135 STAT. 206]]

                              ``(iii) is controlled, directly, or
                          indirectly--
                                        ``(I) by 1 or more persons residing
                                    primarily in a State in which the
                                    community newspaper has been published
                                    on newsprint or carrier-distributed,
                                        ``(II) during the entire 30-year
                                    period ending on December 20, 2019, by
                                    individuals who are members of the same
                                    family,
                                        ``(III) by 1 or more trusts, the
                                    sole trustees of which are persons
                                    described in subclause (I) or (II), or
                                        ``(IV) by a combination of persons
                                    described in subclause (I), (II), or
                                    (III).
                        ``(B) Newspaper.--The term `newspaper' does not
                    include any newspaper (determined without regard to this
                    subparagraph) to which any of the following apply:
                              ``(i) Is not in general circulation.
                              ``(ii) <<NOTE: Time period.>>  Is published
                          (on newsprint or electronically) less frequently
                          than 3 times per week.
                              ``(iii) Has not ever been regularly published
                          on newsprint.
                              ``(iv) Does not have a bona fide list of paid
                          subscribers.
                        ``(C) Control.--A person shall be treated as
                    controlled by another person if such other person
                    possesses, directly or indirectly, the power to direct
                    or cause the direction and management of such person
                    (including the power to elect a majority of the members
                    of the board of directors of such person) through the
                    ownership of voting securities.
                ``(6) <<NOTE: Effective date.>>  Controlled group.--For
            purposes of this subsection, the term `controlled group' means
            all persons treated as a single employer under subsection (b),
            (c), (m), or (o) of section 414 of the Internal Revenue Code of
            1986 as of December 20, 2019.
                ``(7) Effect on premium rate calculation.--In the case of a
            plan for which an election is made to apply the alternative
            standards described in paragraph (3), the additional premium
            under section 4006(a)(3)(E) shall be determined as if such
            election had not been made.''.

        (c) <<NOTE: 26 USC 430 note.>>  Effective Date.--The amendments made
    by this section shall apply to plan years ending after December 31,
    2017.
    SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE
                              REMUNERATION.

        Paragraph (3) of section 162(m) of the Internal Revenue Code of
    1986 <<NOTE: 26 USC 162.>>  is amended--
                (1) by redesignating subparagraph (C) as subparagraph (D),
                (2) by striking ``or'' at the end of subparagraph (B),
                (3) by inserting after subparagraph (B) the following new
            subparagraph:
                        ``(C) in the case of taxable years beginning after
                    December 31, 2026, such employee is among the 5 highest
                    compensated employees for the taxable year other than
                    any individual described in subparagraph (A) or (B),
                    or'', and

    [[Page 135 STAT. 207]]

                (4) by striking ``employee'' in subparagraph (D), as so
            redesignated, and inserting ``employee described in subparagraph
            (A) or (B)''.

                       Subtitle I--Child Care for Workers

    SEC. 9801. CHILD CARE ASSISTANCE.

        (a) Appropriation.--
                (1) In general.--Section 418(a)(3) of the Social Security
            Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
                ``(3) Appropriation.--For grants under this section, there
            are appropriated $3,550,000,000 for each fiscal year, of which--
                        ``(A) $3,375,000,000 shall be available for grants
                    to States;
                        ``(B) $100,000,000 shall be available for grants to
                    Indian tribes and tribal organizations; and
                        ``(C) $75,000,000 shall be available for grants to
                    territories.''.
                (2) Conforming amendment.--Section 418(a)(2)(A) of such Act
            (42 U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph (3),
            and remaining after the reservation described in paragraph (4)
            and'' and inserting ``paragraph (3)(A),''.

        (b) <<NOTE: Applicability. 26 USC 618 note.>>  Modification of State
    Match Requirement for Funding Increases in Fiscal Years 2021 and 2022.--
    With respect to the amounts made available by section 418(a)(3) of the
    Social Security Act for each of fiscal years 2021 and 2022, section
    418(a)(2)(C) of such Act shall be applied and administered with respect
    to any State that is entitled to receive the entire amount that would be
    allotted to the State under section 418(a)(2)(B) of such Act for the
    fiscal year in the manner authorized for fiscal year 2020, as if the
    Federal medical assistance percentage for the State for the fiscal year
    were 100 percent.

        (c) Funding for the Territories.--Section 418(a)(4) of such Act (42
    U.S.C. 618(a)(4)) is amended to read as follows:
                ``(4) Territories.--
                        ``(A) Grants.--The Secretary shall use the amounts
                    made available by paragraph (3)(C) to make grants to the
                    territories under this paragraph.
                        ``(B) Allotments.--The amount described in
                    subparagraph (A) shall be allotted among the territories
                    in proportion to their respective needs.
                        ``(C) <<NOTE: Applicability. Determination.>>
                    Redistribution.--The 1st sentence of clause (i) and
                    clause (ii) of paragraph (2)(D) shall apply with respect
                    to the amounts allotted to the territories under this
                    paragraph, except that the 2nd sentence of paragraph
                    (2)(D) shall not apply and the amounts allotted to the
                    territories that are available for redistribution for a
                    fiscal year shall be redistributed to each territory
                    that applies for the additional amounts, to the extent
                    that the Secretary determines that the territory will be
                    able to use the additional amounts to provide child care
                    assistance, in an amount that bears the same ratio to
                    the amount so available for redistribution as the amount
                    allotted to the territory for the fiscal year bears to
                    the total amount allotted to all the territories
                    receiving redistributed funds under this paragraph for
                    the fiscal year.

    [[Page 135 STAT. 208]]

                        ``(D) Inapplicability of payment limitation.--
                    Section 1108(a) shall not apply with respect to any
                    amount paid under this paragraph.
                        ``(E) <<NOTE: Definition.>>  Territory.--In this
                    paragraph, the term `territory' means the Commonwealth
                    of Puerto Rico, the United States Virgin Islands, Guam,
                    American Samoa, and the Commonwealth of the Northern
                    Mariana Islands.''.

                              Subtitle J--Medicaid

    SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND
                              ADMINISTRATION AND TREATMENT UNDER
                              MEDICAID.

        (a) <<NOTE: Time periods.>>  Coverage.--
                (1) In general.--Section 1905(a)(4) of the Social Security
            Act (42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon
            at the end and inserting ``; and (E) during the period beginning
            on the date of the enactment of the American Rescue Plan Act of
            2021 and ending on the last day of the first calendar quarter
            that begins one year after the last day of the emergency period
            described in section 1135(g)(1)(B), a COVID-19 vaccine and
            administration of the vaccine; and (F) during the period
            beginning on the date of the enactment of the American Rescue
            Plan Act of 2021 and ending on the last day of the first
            calendar quarter that begins one year after the last day of the
            emergency period described in section 1135(g)(1)(B), testing and
            treatments for COVID-19, including specialized equipment and
            therapies (including preventive therapies), and, without regard
            to the requirements of section 1902(a)(10)(B) (relating to
            comparability), in the case of an individual who is diagnosed
            with or presumed to have COVID-19, during the period such
            individual has (or is presumed to have) COVID-19, the treatment
            of a condition that may seriously complicate the treatment of
            COVID-19, if otherwise covered under the State plan (or waiver
            of such plan);''.
                (2) Making covid-19 vaccine available to additional
            eligibility groups and treatment available to certain
            uninsured.--Section 1902(a)(10) of such Act (42 U.S.C.
            1396a(a)(10)) is amended in the matter following subparagraph
            (G)--
                        (A) by striking ``and to other conditions which may
                    complicate pregnancy, (VIII)'' and inserting ``, medical
                    assistance for services related to other conditions
                    which may complicate pregnancy, and medical assistance
                    for vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section, (VIII)'';
                        (B) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section'' after ``(described in
                    subsection (z)(2))'';
                        (C) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section'' after ``described in
                    subsection (k)(1)'';
                        (D) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration

    [[Page 135 STAT. 209]]

                    of such vaccines during the period described in such
                    section'' after ``family planning setting'';
                        (E) by striking ``and any visit described in section
                    1916(a)(2)(G) that is furnished during any such
                    portion'' and inserting ``, any service described in
                    section 1916(a)(2)(G) that is furnished during any such
                    portion, any vaccine described in section 1905(a)(4)(E)
                    (and the administration of such vaccine) that is
                    furnished during any such portion, and testing and
                    treatments for COVID-19, including specialized equipment
                    and therapies (including preventive therapies), and, in
                    the case of an individual who is diagnosed with or
                    presumed to have COVID-19, during the period such
                    individual has (or is presumed to have) COVID-19, the
                    treatment of a condition that may seriously complicate
                    the treatment of COVID-19, if otherwise covered under
                    the State plan (or waiver of such plan)''; and
                        (F) by striking the semicolon at the end and
                    inserting ``, and (XIX) medical assistance shall be made
                    available during the period described in section
                    1905(a)(4)(E) for vaccines described in such section and
                    the administration of such vaccines, for any individual
                    who is eligible for and receiving medical assistance
                    under the State plan or under a waiver of such plan
                    (other than an individual who is eligible for medical
                    assistance consisting only of payment of premiums
                    pursuant to subparagraph (E) or (F) or section 1933),
                    notwithstanding any provision of this title or waiver
                    under section 1115 impacting such individual's
                    eligibility for medical assistance under such plan or
                    waiver to coverage for a limited type of benefits and
                    services that would not otherwise include coverage of a
                    COVID-19 vaccine and its administration;''.
                (3) Prohibition of cost sharing.--
                        (A) In general.--Subsections (a)(2) and (b)(2) of
                    section 1916 of the Social Security Act (42 U.S.C.
                    1396o) are each amended--
                              (i) in subparagraph (F), by striking ``or'' at
                          the end;
                              (ii) in subparagraph (G), by striking ``;
                          and''; and
                              (iii) by adding at the end the following
                          subparagraphs:
                        ``(H) during the period beginning on the date of the
                    enactment of this subparagraph and ending on the last
                    day of the first calendar quarter that begins one year
                    after the last day of the emergency period described in
                    section 1135(g)(1)(B), a COVID-19 vaccine and the
                    administration of such vaccine (for any individual
                    eligible for medical assistance for such vaccine (and
                    administration)); or
                        ``(I) during the period beginning on the date of the
                    enactment of this subparagraph and ending on the last
                    day of the first calendar quarter that begins one year
                    after the last day of the emergency period described in
                    section 1135(g)(1)(B), testing and treatments for COVID-
                    19, including specialized equipment and therapies
                    (including preventive therapies), and, in the case of an
                    individual who is diagnosed with or presumed to have
                    COVID-19, during the period during which such individual

    [[Page 135 STAT. 210]]

                    has (or is presumed to have) COVID-19, the treatment of
                    a condition that may seriously complicate the treatment
                    of COVID-19, if otherwise covered under the State plan
                    (or waiver of such plan); and''.
                        (B) Application to alternative cost sharing.--
                    Section 1916A(b)(3)(B) of the Social Security Act (42
                    U.S.C. 1396o-1(b)(3)(B)) is amended--
                              (i) in clause (xi), by striking ``any visit''
                          and inserting ``any service''; and
                              (ii) by adding at the end the following
                          clauses:
                              ``(xii) During the period beginning on the
                          date of the enactment of this clause and ending on
                          the last day of the first calendar quarter that
                          begins one year after the last day of the
                          emergency period described in section
                          1135(g)(1)(B), a COVID-19 vaccine and the
                          administration of such vaccine (for any individual
                          eligible for medical assistance for such vaccine
                          (and administration)).
                              ``(xiii) During the period beginning on the
                          date of the enactment of this clause and ending on
                          the last day of the first calendar quarter that
                          begins one year after the last day of the
                          emergency period described in section
                          1135(g)(1)(B), testing and treatments for COVID-
                          19, including specialized equipment and therapies
                          (including preventive therapies), and, in the case
                          of an individual who is diagnosed with or presumed
                          to have COVID-19, during the period during which
                          such individual has (or is presumed to have)
                          COVID-19, the treatment of a condition that may
                          seriously complicate the treatment of COVID-19, if
                          otherwise covered under the State plan (or waiver
                          of such plan).''.
                (4) Inclusion in the medicaid drug rebate program of covered
            outpatient drugs used for covid-19 treatment.--
                        (A) <<NOTE: Applicability. 42 USC 1396r-8 note.>>
                    In general.--The requirements of section 1927 of the
                    Social Security Act (42 U.S.C. 1396r-8) shall apply to
                    any drug or biological product to which subparagraph (F)
                    of section 1905(a)(4) of such Act, as added by paragraph
                    (1), applies or to which the subclause (XVIII) in the
                    matter following subparagraph (G) of section 1902(a)(10)
                    of such Act, as added by paragraph (2), applies that
                    is--
                              (i) furnished as medical assistance in
                          accordance with section 1902(a)(10)(A) of such Act
                          and such subparagraph (F) or subclause (XVIII) and
                          section 1902(a)(10)(A) of such Act, as applicable,
                          for the treatment, or prevention, of COVID-19, as
                          described in such subparagraph or subclause,
                          respectively; and
                              (ii) a covered outpatient drug (as defined in
                          section 1927(k) of such Act, except that, in
                          applying paragraph (2)(A) of such section to a
                          drug to which such subparagraph (F) or such
                          subclause (XVIII) applies, such drug shall be
                          deemed a prescribed drug for purposes of section
                          1905(a)(12) of such Act).
                        (B) Conforming amendment.--Section 1927(d)(7) of the
                    Social Security Act (42 U.S.C. 1396r-8(d)(7)) is

    [[Page 135 STAT. 211]]

                    amended by adding at the end the following new
                    subparagraph:
                        ``(E) Drugs and biological products to which section
                    1905(a)(4)(F) and subclause (XVIII) in the matter
                    following subparagraph (G) of section 1902(a)(10) apply
                    that are furnished as medical assistance in accordance
                    with such section or clause, respectively, for the
                    treatment or prevention, of COVID-19, as described in
                    such subparagraph or subclause, respectively, and
                    section 1902(a)(10)(A).''.
                (5) Alternative benefit plans.--Section 1937(b) of the
            Social Security Act (42 U.S.C. 1396u-7(b)) is amended by adding
            at the end the following new paragraph:
                ``(8) COVID-19 vaccines, testing, and treatment.--
            Notwithstanding the previous provisions of this section, a State
            may not provide for medical assistance through enrollment of an
            individual with benchmark coverage or benchmark-equivalent
            coverage under this section unless, during the period beginning
            on the date of the enactment of the American Rescue Plan Act of
            2021 and ending on the last day of the first calendar quarter
            that begins one year after the last day of the emergency period
            described in section 1135(g)(1)(B), such coverage includes (and
            does not impose any deduction, cost sharing, or similar charge
            for)--
                        ``(A) COVID-19 vaccines and administration of the
                    vaccines; and
                        ``(B) testing and treatments for COVID-19, including
                    specialized equipment and therapies (including
                    preventive therapies), and, in the case of such an
                    individual who is diagnosed with or presumed to have
                    COVID-19, during the period such individual has (or is
                    presumed to have) COVID-19, the treatment of a condition
                    that may seriously complicate the treatment of COVID-19,
                    if otherwise covered under the State plan (or waiver of
                    such plan).''.

        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 1905 of the Social
    Security Act (42 U.S.C. 1396d) is amended--
                (1) in subsection (b), by striking ``and (ff)'' and
            inserting ``(ff), and (hh)'';
                (2) in subsection (ff), in the matter preceding paragraph
            (1), by inserting ``, subject to subsection (hh)'' after ``or
            (z)(2)'' and
                (3) by adding at the end the following new subsection:

        ``(hh) Temporary Increased FMAP for Medical Assistance for Coverage
    and Administration of COVID-19 Vaccines.--
                ``(1) In general.--Notwithstanding any other provision of
            this title, during the period described in paragraph (2), the
            Federal medical assistance percentage for a State, with respect
            to amounts expended by the State for medical assistance for a
            vaccine described in subsection (a)(4)(E) (and the
            administration of such a vaccine), shall be equal to 100
            percent.
                ``(2) Period described.--The period described in this
            paragraph is the period that--
                        ``(A) begins on the first day of the first quarter
                    beginning after the date of the enactment of this
                    subsection; and

    [[Page 135 STAT. 212]]

                        ``(B) ends on the last day of the first quarter that
                    begins one year after the last day of the emergency
                    period described in section 1135(g)(1)(B).
                ``(3) Exclusion of expenditures from territorial caps.--Any
            payment made to a territory for expenditures for medical
            assistance under subsection (a)(4)(E) that are subject to the
            Federal medical assistance percentage specified under paragraph
            (1) shall not be taken into account for purposes of applying
            payment limits under subsections (f) and (g) of section 1108.''.
    SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR
                              PREGNANT AND POSTPARTUM WOMEN.

        (a) State Option.--Section 1902(e) of the Social Security Act (42
    U.S.C. 1396a(e)) is amended by adding at the end the following new
    paragraph:
                ``(16) <<NOTE: Time periods.>>  Extending certain coverage
            for pregnant and postpartum women.--
                        ``(A) In general.--At the option of the State, the
                    State plan (or waiver of such State plan) may provide,
                    that an individual who, while pregnant, is eligible for
                    and has received medical assistance under the State plan
                    approved under this title (or a waiver of such plan)
                    (including during a period of retroactive eligibility
                    under subsection (a)(34)) shall, in addition to
                    remaining eligible under paragraph (5) for all
                    pregnancy-related and postpartum medical assistance
                    available under the State plan (or waiver) through the
                    last day of the month in which the 60-day period
                    (beginning on the last day of her pregnancy) ends,
                    remain eligible under the State plan (or waiver) for
                    medical assistance for the period beginning on the first
                    day occurring after the end of such 60-day period and
                    ending on the last day of the month in which the 12-
                    month period (beginning on the last day of her
                    pregnancy) ends.
                        ``(B) Full benefits during pregnancy and throughout
                    the 12-month postpartum period.--The medical assistance
                    provided for a pregnant or postpartum individual by a
                    State making an election under this paragraph, without
                    regard to the basis on which the individual is eligible
                    for medical assistance under the State plan (or waiver),
                    shall--
                              ``(i) include all items and services covered
                          under the State plan (or waiver) that are not less
                          in amount, duration, or scope, or are determined
                          by the Secretary to be substantially equivalent,
                          to the medical assistance available for an
                          individual described in subsection (a)(10)(A)(i);
                          and
                              ``(ii) be provided for the individual while
                          pregnant and during the 12-month period that
                          begins on the last day of the individual's
                          pregnancy and ends on the last day of the month in
                          which such 12-month period ends.
                        ``(C) Coverage under chip.--A State making an
                    election under this paragraph that covers under title
                    XXI child health assistance for targeted low-income
                    children who are pregnant or targeted low-income
                    pregnant women, as

    [[Page 135 STAT. 213]]

                    applicable, shall also make the election under section
                    2107(e)(1)(J) of such title.''.

        (b) <<NOTE: Applicability. Time period. 42 USC 1396a note.>>
    Effective Date.--The amendment made by subsection (a) shall apply with
    respect to State elections made under paragraph (16) of section 1902(e)
    of the Social Security Act (42 U.S.C. 1396a(e)), as added by subsection
    (a), during the 5-year period beginning on the 1st day of the 1st fiscal
    year quarter that begins one year after the date of the enactment of
    this Act.
    SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED
                              MOBILE CRISIS INTERVENTION SERVICES.

        Title XIX of the Social Security Act is amended by adding after
    section 1946 (42 U.S.C. 1396w-5) the following new section:
    ``SEC. 1947. <<NOTE: 42 USC 1396w-6.>>  STATE OPTION TO PROVIDE
                              QUALIFYING COMMUNITY-BASED MOBILE CRISIS
                              INTERVENTION SERVICES.

        ``(a) <<NOTE: Time period.>>  In General.--Notwithstanding section
    1902(a)(1) (relating to Statewideness), section 1902(a)(10)(B) (relating
    to comparability), section 1902(a)(23)(A) (relating to freedom of choice
    of providers), or section 1902(a)(27) (relating to provider agreements),
    a State may, during the 5-year period beginning on the first day of the
    first fiscal year quarter that begins on or after the date that is 1
    year after the date of the enactment of this section, provide medical
    assistance for qualifying community-based mobile crisis intervention
    services.

        ``(b) Qualifying Community-based Mobile Crisis Intervention Services
    Defined.--For purposes of this section, the term `qualifying community-
    based mobile crisis intervention services' means, with respect to a
    State, items and services for which medical assistance is available
    under the State plan under this title or a waiver of such plan, that
    are--
                ``(1) furnished to an individual otherwise eligible for
            medical assistance under the State plan (or waiver of such plan)
            who is--
                        ``(A) outside of a hospital or other facility
                    setting; and
                        ``(B) experiencing a mental health or substance use
                    disorder crisis;
                ``(2) furnished by a multidisciplinary mobile crisis team--
                        ``(A) that includes at least 1 behavioral health
                    care professional who is capable of conducting an
                    assessment of the individual, in accordance with the
                    professional's permitted scope of practice under State
                    law, and other professionals or paraprofessionals with
                    appropriate expertise in behavioral health or mental
                    health crisis response, including nurses, social
                    workers, peer support specialists, and others, as
                    designated by the State through a State plan amendment
                    (or waiver of such plan);
                        ``(B) whose members are trained in trauma-informed
                    care, de-escalation strategies, and harm reduction;
                        ``(C) that is able to respond in a timely manner
                    and, where appropriate, provide--
                              ``(i) screening and assessment;
                              ``(ii) stabilization and de-escalation; and
                              ``(iii) coordination with, and referrals to,
                          health, social, and other services and supports as
                          needed, and health services as needed;
                        ``(D) that maintains relationships with relevant
                    community partners, including medical and behavioral

    [[Page 135 STAT. 214]]

                    health providers, primary care providers, community
                    health centers, crisis respite centers, and managed care
                    organizations (if applicable); and
                        ``(E) that maintains the privacy and confidentiality
                    of patient information consistent with Federal and State
                    requirements; and
                ``(3) available 24 hours per day, every day of the year.

        ``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and
    subject to subsections (y) and (z) of section 1905, during each of the
    first 12 fiscal quarters occurring during the period described in
    subsection (a) that a State meets the requirements described in
    subsection (d), the Federal medical assistance percentage applicable to
    amounts expended by the State for medical assistance for qualifying
    community-based mobile crisis intervention services furnished during
    such quarter shall be equal to 85 percent. In no case shall the
    application of the previous sentence result in the Federal medical
    assistance percentage applicable to amounts expended by a State for
    medical assistance for such qualifying community-based mobile crisis
    intervention services furnished during a quarter being less than the
    Federal medical assistance percentage that would apply to such amounts
    expended by the State for such services furnished during such quarter
    without application of the previous sentence.
        ``(d) Requirements.--The requirements described in this subsection
    are the following:
                ``(1) The State demonstrates, to the satisfaction of the
            Secretary that it will be able to support the provision of
            qualifying community-based mobile crisis intervention services
            that meet the conditions specified in subsection (b).
                ``(2) The State provides assurances satisfactory to the
            Secretary that--
                        ``(A) any additional Federal funds received by the
                    State for qualifying community-based mobile crisis
                    intervention services provided under this section that
                    are attributable to the increased Federal medical
                    assistance percentage under subection (c) will be used
                    to supplement, and not supplant, the level of State
                    funds expended for such services for the fiscal year
                    preceding the first fiscal quarter occurring during the
                    period described in subsection (a);
                        ``(B) if the State made qualifying community-based
                    mobile crisis intervention services available in a
                    region of the State in such fiscal year, the State will
                    continue to make such services available in such region
                    under this section during each month occurring during
                    the period described in subsection (a) for which the
                    Federal medical assistance percentage under subsection
                    (c) is applicable with respect to the State.

        ``(e) Funding for State Planning Grants.--There is appropriated, out
    of any funds in the Treasury not otherwise appropriated, $15,000,000 to
    the Secretary for purposes of implementing, administering, and making
    planning grants to States as soon as practicable for purposes of
    developing a State plan amendment or section 1115, 1915(b), or 1915(c)
    waiver request (or an amendment to such a waiver) to provide qualifying
    community-based mobile crisis intervention services under this section,
    to remain available until expended.''.

    [[Page 135 STAT. 215]]

    SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER
                              STATE MEDICAID PLANS WHICH BEGIN TO
                              EXPEND AMOUNTS FOR CERTAIN MANDATORY
                              INDIVIDUALS.

        Section 1905 of the Social Security Act (42 U.S.C. 1396d), as
    amended by section 9811 of this subtitle, is further amended--
                (1) in subsection (b), in the first sentence, by striking
            ``and (hh)'' and inserting ``(hh), and (ii)'';
                (2) in subsection (ff), by striking ``subject to subsection
            (hh)'' and inserting ``subject to subsections (hh) and (ii)'';
            and
                (3) by adding at the end the following new subsection:

        ``(ii) Temporary Increase in FMAP for Medical Assistance Under State
    Medicaid Plans Which Begin to Expend Amounts for Certain Mandatory
    Individuals.--
                ``(1) <<NOTE: Time periods.>>  In general.--For each quarter
            occurring during the 8-quarter period beginning with the first
            calendar quarter during which a qualifying State (as defined in
            paragraph (3)) expends amounts for all individuals described in
            section 1902(a)(10)(A)(i)(VIII) under the State plan (or waiver
            of such plan), the Federal medical assistance percentage
            determined under subsection (b) for such State shall, after
            application of any increase, if applicable, under section 6008
            of the Families First Coronavirus Response Act, be increased by
            5 percentage points, except for any quarter (and each subsequent
            quarter) during such period during which the State ceases to
            provide medical assistance to any such individual under the
            State plan (or waiver of such plan).
                ``(2) Special application rules.--Any increase described in
            paragraph (1) (or payment made for expenditures on medical
            assistance that are subject to such increase)--
                        ``(A) shall not apply with respect to
                    disproportionate share hospital payments described in
                    section 1923;
                        ``(B) shall not be taken into account in calculating
                    the enhanced FMAP of a State under section 2105;
                        ``(C) shall not be taken into account for purposes
                    of part A, D, or E of title IV; and
                        ``(D) shall not be taken into account for purposes
                    of applying payment limits under subsections (f) and (g)
                    of section 1108.
                ``(3) Definition.--For purposes of this subsection, the term
            `qualifying State' means a State which has not expended amounts
            for all individuals described in section 1902(a)(10)(A)(i)(VIII)
            before the date of the enactment of this subsection.''.
    SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE
                              PERCENTAGE TO URBAN INDIAN HEALTH
                              ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH
                              CARE SYSTEMS.

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

    [[Page 135 STAT. 216]]

    Indian organization (as defined in paragraph (29) of section 4 of the
    Indian Health Care Improvement Act) that has a grant or contract with
    the Indian Health Service under title V of such Act; and, for such 8
    fiscal year quarters, the Federal medical assistance percentage shall
    also be 100 per centum with respect to amounts expended as medical
    assistance for services which are received through a Native Hawaiian
    Health Center (as defined in section 12(4) of the Native Hawaiian Health
    Care Improvement Act) or a qualified entity (as defined in section 6(b)
    of such Act) that has a grant or contract with the Papa Ola Lokahi under
    section 8 of such Act''.
    SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE
                              SOURCE DRUGS AND INNOVATOR MULTIPLE
                              SOURCE DRUGS.

        Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
    8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the
    following: ``and before January 1, 2024,''.
    SEC. 9817. <<NOTE: 42 USC 1396d note.>>  ADDITIONAL SUPPORT FOR
                              MEDICAID HOME AND COMMUNITY-BASED
                              SERVICES DURING THE COVID-19 EMERGENCY.

        (a) Increased FMAP.--
                (1) In general.--Notwithstanding section 1905(b) of the
            Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), in
            the case of a State that meets the HCBS program requirements
            under subsection (b), the Federal medical assistance percentage
            determined for the State under section 1905(b) of such Act (or,
            if applicable, under section 1905(ff)) and, if applicable,
            increased under subsection (y), (z), (aa), or (ii) of section
            1905 of such Act (42 U.S.C. 1396d), section 1915(k) of such Act
            (42 U.S.C. 1396n(k)), or section 6008(a) of the Families First
            Coronavirus Response Act (Public Law 116-127), shall be
            increased by 10 percentage points with respect to expenditures
            of the State under the State Medicaid program for home and
            community-based services (as defined in paragraph (2)(B)) that
            are provided during the HCBS program improvement period (as
            defined in paragraph (2)(A)). In no case may the application of
            the previous sentence result in the Federal medical assistance
            percentage determined for a State being more than 95 percent
            with respect to such expenditures. Any
            payment <<NOTE: Territories.>>  made to Puerto Rico, the Virgin
            Islands, Guam, the Northern Mariana Islands, or American Samoa
            for expenditures on medical assistance that are subject to the
            Federal medical assistance percentage increase specified under
            the first sentence of this paragraph shall not be taken into
            account for purposes of applying payment limits under
            subsections (f) and (g) of section 1108 of the Social Security
            Act (42 U.S.C. 1308).
                (2) Definitions.--In this section:
                        (A) <<NOTE: Time period.>>  HCBS program improvement
                    period.--The term ``HCBS program improvement period''
                    means, with respect to a State, the period--
                              (i) beginning on April 1, 2021; and
                              (ii) ending on March 31, 2022.
                        (B) Home and community-based services.--The term
                    ``home and community-based services'' means any of the
                    following:

    [[Page 135 STAT. 217]]

                              (i) Home health care services authorized under
                          paragraph (7) of section 1905(a) of the Social
                          Security Act (42 U.S.C. 1396d(a)).
                              (ii) Personal care services authorized under
                          paragraph (24) of such section.
                              (iii) PACE services authorized under paragraph
                          (26) of such section.
                              (iv) Home and community-based services
                          authorized under subsections (b), (c), (i), (j),
                          and (k) of section 1915 of such Act (42 U.S.C.
                          1396n), such services authorized under a waiver
                          under section 1115 of such Act (42 U.S.C. 1315),
                          and such services through coverage authorized
                          under section 1937 of such Act (42 U.S.C. 1396u-
                          7).
                              (v) Case management services authorized under
                          section 1905(a)(19) of the Social Security Act (42
                          U.S.C. 1396d(a)(19)) and section 1915(g) of such
                          Act (42 U.S.C. 1396n(g)).
                              (vi) Rehabilitative services, including those
                          related to behavioral health, described in section
                          1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).
                              (vii) Such other services specified by the
                          Secretary of Health and Human Services.
                        (C) Eligible individual.--The term ``eligible
                    individual'' means an individual who is eligible for and
                    enrolled for medical assistance under a State Medicaid
                    program and includes an individual who becomes eligible
                    for medical assistance under a State Medicaid program
                    when removed from a waiting list.
                        (D) Medicaid program.--The term ``Medicaid program''
                    means, with respect to a State, the State program under
                    title XIX of the Social Security Act (42 U.S.C. 1396 et
                    seq.) (including any waiver or demonstration under such
                    title or under section 1115 of such Act (42 U.S.C. 1315)
                    relating to such title).
                        (E) State.--The term ``State'' has the meaning given
                    such term for purposes of title XIX of the Social
                    Security Act (42 U.S.C. 1396 et seq.).

        (b) State Requirements for FMAP Increase.--As conditions for receipt
    of the increase under subsection (a) to the Federal medical assistance
    percentage determined for a State, the State shall meet each of the
    following requirements (referred to in subsection (a) as the HCBS
    program requirements):
                (1) <<NOTE: Effective date.>>  Supplement, not supplant.--
            The State shall use the Federal funds attributable to the
            increase under subsection (a) to supplement, and not supplant,
            the level of State funds expended for home and community-based
            services for eligible individuals through programs in effect as
            of April 1, 2021.
                (2) Required implementation of certain activities.--The
            State shall implement, or supplement the implementation of, one
            or more activities to enhance, expand, or strengthen home and
            community-based services under the State Medicaid program.

    [[Page 135 STAT. 218]]

    SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND
                              EMPLOYEE SAFETY IN NURSING FACILITIES.

        Section 1919 of the Social Security Act (42 U.S.C. 1396r) is amended
    by adding at the end the following new subsection:
        ``(k) <<NOTE: Time period.>>  Funding for State Strike Teams.--In
    addition to amounts otherwise available, there is appropriated to the
    Secretary, out of any monies in the Treasury not otherwise appropriated,
    $250,000,000, to remain available until expended, for purposes of
    allocating such amount among the States (including the District of
    Columbia and each territory of the United States) for such a State to
    establish and implement a strike team that will be deployed to a nursing
    facility in the State with diagnosed or suspected cases of COVID-19
    among residents or staff for the purposes of assisting with clinical
    care, infection control, or staffing during the emergency period
    described in section 1135(g)(1)(B) and the 1-year period immediately
    following the end of such emergency period.''.
    SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH
                              EMERGENCY RELATED TO CORONAVIRUS.

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

        (b) <<NOTE: 42 USC 1396r-4 note.>>  Effective Date.--The amendment
    made by subsection (a) shall take effect and apply as if included in the
    enactment of the Families First Coronavirus Response Act (Public Law
    116-127).

    [[Page 135 STAT. 219]]

                 Subtitle K--Children's Health Insurance Program

    SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND
                              ADMINISTRATION AND TREATMENT UNDER CHIP.

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

        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 2105(c) of the Social
    Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the
    following new paragraph:
                ``(12) Temporary enhanced payment for coverage and
            administration of covid-19 vaccines.--During the period
            described in section 1905(hh)(2), notwithstanding subsection
            (b), the enhanced FMAP for a State, with respect to payments
            under subsection (a) for expenditures under the State child
            health plan (or a waiver of such plan) for a vaccine described

    [[Page 135 STAT. 220]]

            in section 1905(a)(4)(E) (and the administration of such a
            vaccine), shall be equal to 100 percent.''.

        (c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social
    Security Act (42 U.S.C. 1397dd(m)) is amended--
                (1) in paragraph (2)(B), in the matter preceding clause (i),
            by striking ``paragraphs (5) and (7)'' and inserting
            ``paragraphs (5), (7), and (12)''; and
                (2) by adding at the end the following new paragraph:
                ``(12) <<NOTE: Effective date.>>  Adjusting allotments to
            account for increased federal payments for coverage and
            administration of covid-19 vaccines.--If a State, commonwealth,
            or territory receives payment for a fiscal year (beginning with
            fiscal year 2021) under subsection (a) of section 2105 for
            expenditures that are subject to the enhanced FMAP specified
            under subsection (c)(12) of such section, the amount of the
            allotment determined for the State, commonwealth, or territory
            under this subsection--
                        ``(A) for such fiscal year shall be increased by the
                    projected expenditures for such year by the State,
                    commonwealth, or territory under the State child health
                    plan (or a waiver of such plan) for vaccines described
                    in section 1905(a)(4)(E) (and the administration of such
                    vaccines); and
                        ``(B) once actual expenditures are available in the
                    subsequent fiscal year, the fiscal year allotment that
                    was adjusted by the amount described in subparagraph (A)
                    shall be adjusted on the basis of the difference
                    between--
                              ``(i) such projected amount of expenditures
                          described in subparagraph (A) for such fiscal year
                          described in such subparagraph by the State,
                          commonwealth, or territory; and
                              ``(ii) the actual amount of expenditures for
                          such fiscal year described in subparagraph (A) by
                          the State, commonwealth, or territory under the
                          State child health plan (or waiver of such plan)
                          for vaccines described in section 1905(a)(4)(E)
                          (and the administration of such vaccines).''.
    SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR
                              PREGNANT AND POSTPARTUM WOMEN.

        (a) Modifications to Coverage.--
                (1) In general.--Section 2107(e)(1) of the Social Security
            Act (42 U.S.C. 1397gg(e)(1)) is amended--
                        (A) by redesignating subparagraphs (J) through (S)
                    as subparagraphs (K) through (T), respectively; and
                        (B) by inserting after subparagraph (I) the
                    following new subparagraph:
                        ``(J) <<NOTE: Time period. Requirement.>>
                    Paragraphs (5) and (16) of section 1902(e) (relating to
                    the State option to provide medical assistance
                    consisting of full benefits during pregnancy and
                    throughout the 12-month postpartum period under title
                    XIX), if the State provides child health assistance for
                    targeted low-income children who are pregnant or to
                    targeted low-income pregnant women and the State has
                    elected to apply such paragraph (16) with respect to
                    pregnant women under title XIX, the provision of
                    assistance under the State child health plan or waiver
                    for targeted low-income children

    [[Page 135 STAT. 221]]

                    or targeted low-income pregnant women during pregnancy
                    and the 12-month postpartum period shall be required and
                    not at the option of the State and shall include
                    coverage of all items or services provided to a targeted
                    low-income child or targeted low-income pregnant woman
                    (as applicable) under the State child health plan or
                    waiver).''.
                (2) Optional coverage of targeted low-income pregnant
            women.--Section 2112(d)(2)(A) of the Social Security Act (42
            U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-day
            period'' the following: ``, or, in the case that subparagraph
            (A) of section 1902(e)(16) applies to the State child health
            plan (or waiver of such plan), pursuant to section 2107(e)(1),
            the 12-month period,''.

        (b) <<NOTE: Applicability. Time period. 42 USC 1397gg note.>>
    Effective Date.--The amendments made by subsection (a), shall apply with
    respect to State elections made under paragraph (16) of section 1902(e)
    of the Social Security Act (42 U.S.C. 1396a(e)), as added by section
    9812(a) of subtitle J of this title, during the 5-year period beginning
    on the 1st day of the 1st fiscal year quarter that begins one year after
    the date of the enactment of this Act.

                              Subtitle L--Medicare

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

        (a) In General.--Section 1886(d)(3)(E) of the Social Security Act
    (42 U.S.C. 1395ww(d)(3)(E)) is amended--
                (1) in clause (i), in the first sentence, by striking ``or
            (iii)'' and inserting ``, (iii), or (iv)''; and
                (2) by adding at the end the following new clause:
                              ``(iv) Floor on area wage index for hospitals
                          in all-urban states.--
                                        ``(I) <<NOTE: Effective date.>>  In
                                    general.--For discharges occurring on or
                                    after October 1, 2021, the area wage
                                    index applicable under this subparagraph
                                    to any hospital in an all-urban State
                                    (as defined in subclause (IV)) may not
                                    be less than the minimum area wage index
                                    for the fiscal year for hospitals in
                                    that State, as established under
                                    subclause (II).
                                        ``(II) Minimum area wage index.--For
                                    purposes of subclause (I), the Secretary
                                    shall establish a minimum area wage
                                    index for a fiscal year for hospitals in
                                    each all-urban State using the
                                    methodology described in section
                                    412.64(h)(4)(vi) of title 42, Code of
                                    Federal Regulations, as in effect for
                                    fiscal year 2018.
                                        ``(III) Waiving budget neutrality.--
                                    Pursuant to the fifth sentence of clause
                                    (i), this clause shall not be applied in
                                    a budget neutral manner.
                                        ``(IV) All-urban state defined.--In
                                    this clause, the term `all-urban State'
                                    means a State in which there are no
                                    rural areas (as defined in paragraph
                                    (2)(D)) or a State in which there are no
                                    hospitals classified as rural under this
                                    section.''.

    [[Page 135 STAT. 222]]

        (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the
    Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the
    fifth sentence--
                (1) by striking ``and the amendments'' and inserting ``, the
            amendments''; and
                (2) by inserting ``, and the amendments made by section
            9831(a) of the American Rescue Plan Act of 2021'' after ``Care
            Act''.
    SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY
                              APPLICATION OF CERTAIN MEDICARE
                              REQUIREMENTS WITH RESPECT TO AMBULANCE
                              SERVICES FURNISHED DURING CERTAIN
                              EMERGENCY PERIODS.

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

        (b) Emergency Period Exception.--Section 1135(g)(1)(B) of the Social
    Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the matter
    preceding clause (i), by striking ``subsection (b)(8)'' and inserting
    ``paragraphs (8) and (9) of subsection (b)''.
    SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.

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

    [[Page 135 STAT. 223]]

          Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

    SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.

        (a) In General.--Title VI of the Social Security Act (42 U.S.C. 801
    et seq.) is amended by adding at the end the following:
    ``SEC. 602. <<NOTE: 42 USC 802.>>  CORONAVIRUS STATE FISCAL
                            RECOVERY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated--
                ``(1) $219,800,000,000, to remain available through December
            31, 2024, for making payments under this section to States,
            territories, and Tribal governments to mitigate the fiscal
            effects stemming from the public health emergency with respect
            to the Coronavirus Disease (COVID-19); and
                ``(2) $50,000,000, to remain available until expended, for
            the costs of the Secretary for administration of the funds
            established under this title.

        ``(b) Authority to Make Payments.--
                ``(1) Payments to territories.--
                        ``(A) In general.--The Secretary shall reserve
                    $4,500,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to the territories.
                        ``(B) Allocation.--Of the amount reserved under
                    subparagraph (A)--
                              ``(i) 50 percent of such amount shall be
                          allocated by the Secretary equally to each
                          territory; and
                              ``(ii) 50 percent of such amount shall be
                          allocated by the Secretary as an additional amount
                          to each territory in an amount which bears the
                          same proportion to \1/2\ of the total amount
                          reserved under subparagraph (A) as the population
                          of the territory bears to the total population of
                          all such territories.
                        ``(C) Payment.--The Secretary shall pay each
                    territory the total of the amounts allocated for the
                    territory under subparagraph (B) in accordance with
                    paragraph (6).
                ``(2) Payments to tribal governments.--
                        ``(A) In general.--The Secretary shall reserve
                    $20,000,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to Tribal
                    governments.
                        ``(B) Allocation.--Of the amount reserved under
                    subparagraph (A)--
                              ``(i) $1,000,000,000 shall be allocated by the
                          Secretary equally among each of the Tribal
                          governments; and
                              ``(ii) $19,000,000,000 shall be allocated by
                          the Secretary to the Tribal governments in a
                          manner determined by the Secretary.
                        ``(C) Payment.-- The Secretary shall pay each Tribal
                    government the total of the amounts allocated for the
                    Tribal government under subparagraph (B) in accordance
                    with paragraph (6).
                ``(3) Payments to each of the 50 states and the district of
            columbia.--

    [[Page 135 STAT. 224]]

                        ``(A) In general.--The Secretary shall reserve
                    $195,300,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to each of the 50
                    States and the District of Columbia.
                        ``(B) Allocations.--Of the amount reserved under
                    subparagraph (A)--
                              ``(i) $25,500,000,000 of such amount shall be
                          allocated by the Secretary equally among each of
                          the 50 States and the District of Columbia;
                              ``(ii) an amount equal to $1,250,000,000 less
                          the amount allocated for the District of Columbia
                          pursuant to section 601(c)(6) shall be allocated
                          by the Secretary as an additional amount to the
                          District of Columbia; and
                              ``(iii) <<NOTE: Estimates. Time period.>>  an
                          amount equal to the remainder of the amount
                          reserved under subparagraph (A) after the
                          application of clauses (i) and (ii) of this
                          subparagraph shall be allocated by the Secretary
                          as an additional amount to each of the 50 States
                          and the District of Columbia in an amount which
                          bears the same proportion to such remainder as the
                          average estimated number of seasonally-adjusted
                          unemployed individuals (as measured by the Bureau
                          of Labor Statistics Local Area Unemployment
                          Statistics program) in the State or District of
                          Columbia over the 3-month period ending with
                          December 2020 bears to the average estimated
                          number of seasonally-adjusted unemployed
                          individuals in all of the 50 States and the
                          District of Columbia over the same period.
                        ``(C) Payment.--
                              ``(i) In general.--Subject to clause (ii), the
                          Secretary shall pay each of the 50 States and the
                          District of Columbia, from the amount reserved
                          under subparagraph (A), the total of the amounts
                          allocated for the State and District of Columbia
                          under subparagraph (B) in accordance with
                          paragraph (6).
                              ``(ii) Minimum payment requirement.--
                                        ``(I) In general.--The sum of--
                                                ``(aa) the total amounts
                                            allocated for 1 of the 50 States
                                            or the District of Columbia
                                            under subparagraph (B) (as
                                            determined without regard to
                                            this clause); and
                                                ``(bb) the amounts allocated
                                            under section 603 to the State
                                            (for distribution by the State
                                            to nonentitlement units of local
                                            government in the State) and to
                                            metropolitan cities and counties
                                            in the State;
                                    shall not be less than the amount
                                    allocated to the State or District of
                                    Columbia for fiscal year 2020 under
                                    section 601, including any amount paid
                                    directly to a unit of local government
                                    in the State under such section.

                                    ``(II) <<NOTE: Determination. Compliance.
                                    >>  Pro rata adjustment.--The Secretary
                                    shall adjust on a pro rata basis the
                                    amount of the allocations for each of
                                    the 50 States and the District of
                                    Columbia determined under subparagraph
                                    (B)(iii) (without regard to this clause)
                                    to

    [[Page 135 STAT. 225]]

                                    the extent necessary to comply with the
                                    requirement of subclause (I).
                ``(4) Pro rata adjustment authority.--The amounts otherwise
            determined for allocation and payment under paragraphs (1), (2),
            and (3) may be adjusted by the Secretary on a pro rata basis to
            the extent necessary to ensure that all available funds are
            allocated to States, territories, and Tribal governments in
            accordance with the requirements specified in each such
            paragraph (as applicable).
                ``(5) <<NOTE: Determination.>>  Population data.--For
            purposes of determining allocations for a territory under this
            section, the population of the territory shall be determined
            based on the most recent data available from the Bureau of the
            Census.
                ``(6) <<NOTE: Deadlines.>>  Timing.--
                        ``(A) States and territories.--
                              ``(i) In general.--To the extent practicable,
                          subject to clause (ii), with respect to each State
                          and territory allocated a payment under this
                          subsection, the Secretary shall make the payment
                          required for the State or territory not later than
                          60 days after the date on which the certification
                          required under subsection (d)(1) is provided to
                          the Secretary.
                              ``(ii) Authority to split payment.--
                                        ``(I) <<NOTE: Time period.>>  In
                                    general.--The Secretary shall have the
                                    authority to withhold payment of up to
                                    50 percent of the amount allocated to
                                    each State and territory (other than
                                    payment of the amount allocated under
                                    paragraph (3)(B)(ii) to the District of
                                    Columbia) for a period of up to 12
                                    months from the date on which the State
                                    or territory provides the certification
                                    required under subsection (d)(1). The
                                    Secretary shall exercise such authority
                                    with respect to a State or territory
                                    based on the unemployment rate in the
                                    State or territory as of such date.
                                        ``(II) <<NOTE: Requirement.>>
                                    Payment of withheld amount.--Before
                                    paying to a State or territory the
                                    remainder of an amount allocated to the
                                    State or territory (subject to subclause
                                    (III)) that has been withheld by the
                                    Secretary under subclause (I), the
                                    Secretary shall require the State or
                                    territory to submit a second
                                    certification under subsection (d)(1),
                                    in addition to such other information as
                                    the Secretary may require.
                                        ``(III) Recovery of amounts subject
                                    to recoupment.--If a State or territory
                                    is required under subsection (e) to
                                    repay funds for failing to comply with
                                    subsection (c), the Secretary may reduce
                                    the amount otherwise payable to the
                                    State or territory under subclause (II)
                                    by the amount that the State or
                                    territory would otherwise be required to
                                    repay under such subsection (e).
                        ``(B) Tribal governments.--To the extent
                    practicable, with respect to each Tribal government for
                    which an amount is allocated under this subsection, the
                    Secretary shall make the payment required for the Tribal
                    government

    [[Page 135 STAT. 226]]

                    not later than 60 days after the date of enactment of
                    this section.
                        ``(C) Initial payment to district of columbia.--The
                    Secretary shall pay the amount allocated under paragraph
                    (3)(B)(ii) to the District of Columbia not later than 15
                    days after the date of enactment of this section.

        ``(c) Requirements.--
                ``(1) <<NOTE: Deadline.>>  Use of funds.--Subject to
            paragraph (2), and except as provided in paragraph (3), a State,
            territory, or Tribal government shall only use the funds
            provided under a payment made under this section, or transferred
            pursuant to section 603(c)(4), to cover costs incurred by the
            State, territory, or Tribal government, by December 31, 2024--
                        ``(A) to respond to the public health emergency with
                    respect to the Coronavirus Disease 2019 (COVID-19) or
                    its negative economic impacts, including assistance to
                    households, small businesses, and nonprofits, or aid to
                    impacted industries such as tourism, travel, and
                    hospitality;
                        ``(B) <<NOTE: Grants.>>  to respond to workers
                    performing essential work during the COVID-19 public
                    health emergency by providing premium pay to eligible
                    workers of the State, territory, or Tribal government
                    that are performing such essential work, or by providing
                    grants to eligible employers that have eligible workers
                    who perform essential work;
                        ``(C) for the provision of government services to
                    the extent of the reduction in revenue of such State,
                    territory, or Tribal government due to the COVID-19
                    public health emergency relative to revenues collected
                    in the most recent full fiscal year of the State,
                    territory, or Tribal government prior to the emergency;
                    or
                        ``(D) to make necessary investments in water, sewer,
                    or broadband infrastructure.
                ``(2) Further restriction on use of funds.--
                        ``(A) In general.--A State or territory shall not
                    use the funds provided under this section or transferred
                    pursuant to section 603(c)(4) to either directly or
                    indirectly offset a reduction in the net tax revenue of
                    such State or territory resulting from a change in law,
                    regulation, or administrative interpretation during the
                    covered period that reduces any tax (by providing for a
                    reduction in a rate, a rebate, a deduction, a credit, or
                    otherwise) or delays the imposition of any tax or tax
                    increase.
                        ``(B) Pension funds.--No State or territory may use
                    funds made available under this section for deposit into
                    any pension fund.
                ``(3) Transfer authority.--A State, territory, or Tribal
            government receiving a payment from funds made available under
            this section may transfer funds to a private nonprofit
            organization (as that term is defined in paragraph (17) of
            section 401 of the McKinney-Vento Homeless Assistance Act (42
            U.S.C. 11360(17)), a Tribal organization (as that term is
            defined in section 4 of the Indian Self-Determination and
            Education Assistance Act (25 U.S.C. 5304)), a public benefit
            corporation involved in the transportation of passengers or
            cargo, or a special-purpose unit of State or local government.

        ``(d) Certifications and Reports.--

    [[Page 135 STAT. 227]]

                ``(1) In general.--In order for a State or territory to
            receive a payment under this section, or a transfer of funds
            under section 603(c)(4), the State or territory shall provide
            the Secretary with a certification, signed by an authorized
            officer of such State or territory, that such State or territory
            requires the payment or transfer to carry out the activities
            specified in subsection (c) of this section and will use any
            payment under this section, or transfer of funds under section
            603(c)(4), in compliance with subsection (c) of this section.
                ``(2) Reporting.--Any State, territory, or Tribal government
            receiving a payment under this section shall provide to the
            Secretary periodic reports providing a detailed accounting of--
                        ``(A) the uses of funds by such State, territory, or
                    Tribal government, including, in the case of a State or
                    a territory, all modifications to the State's or
                    territory's tax revenue sources during the covered
                    period; and
                        ``(B) such other information as the Secretary may
                    require for the administration of this section.

        ``(e) <<NOTE: Requirement.>>  Recoupment.--Any State, territory, or
    Tribal government that has failed to comply with subsection (c) shall be
    required to repay to the Secretary an amount equal to the amount of
    funds used in violation of such subsection, provided that, in the case
    of a violation of subsection (c)(2)(A), the amount the State or
    territory shall be required to repay shall be lesser of--
                ``(1) the amount of the applicable reduction to net tax
            revenue attributable to such violation; and
                ``(2) the amount of funds received by such State or
            territory pursuant to a payment made under this section or a
            transfer made under section 603(c)(4).

        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
                ``(1) Covered period.--The term `covered period' means, with
            respect to a State, territory, or Tribal government, the period
            that--
                        ``(A) begins on March 3, 2021; and
                        ``(B) ends on the last day of the fiscal year of
                    such State, territory, or Tribal government in which all
                    funds received by the State, territory, or Tribal
                    government from a payment made under this section or a
                    transfer made under section 603(c)(4) have been expended
                    or returned to, or recovered by, the Secretary.
                ``(2) Eligible workers.--The term `eligible workers' means
            those workers needed to maintain continuity of operations of
            essential critical infrastructure sectors and additional sectors
            as each Governor of a State or territory, or each Tribal
            government, may designate as critical to protect the health and
            well-being of the residents of their State, territory, or Tribal
            government.
                ``(3) Premium pay.--The term `premium pay' means an amount
            of up to $13 per hour that is paid to an eligible worker, in
            addition to wages or remuneration the eligible worker otherwise
            receives, for all work performed by the eligible worker during
            the COVID-19 public health emergency. Such

    [[Page 135 STAT. 228]]

            amount may not exceed $25,000 with respect to any single
            eligible worker.
                ``(4) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(5) State.--The term `State' means each of the 50 States
            and the District of Columbia.
                ``(6) Territory.--The term `territory' means the
            Commonwealth of Puerto Rico, the United States Virgin Islands,
            Guam, the Commonwealth of the Northern Mariana Islands, and
            American Samoa.
                ``(7) Tribal government.--The term `Tribal Government' means
            the recognized governing body of any Indian or Alaska Native
            tribe, band, nation, pueblo, village, community, component band,
            or component reservation, individually identified (including
            parenthetically) in the list published most recently as of the
            date of enactment of this Act pursuant to section 104 of the
            Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C.
            5131).
    ``SEC. 603. <<NOTE: 42 USC 803.>>  CORONAVIRUS LOCAL FISCAL
                            RECOVERY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $130,200,000,000, to remain
    available through December 31, 2024, for making payments under this
    section to metropolitan cities, nonentitlement units of local
    government, and counties to mitigate the fiscal effects stemming from
    the public health emergency with respect to the Coronavirus Disease
    (COVID-19).
        ``(b) Authority to Make Payments.--
                ``(1) Metropolitan cities.--
                        ``(A) In general.--Of the amount appropriated under
                    subsection (a), the Secretary shall reserve
                    $45,570,000,000 to make payments to metropolitan cities.
                        ``(B) Allocation and payment.--From the amount
                    reserved under subparagraph (A), the Secretary shall
                    allocate and, in accordance with paragraph (7), pay to
                    each metropolitan city an amount determined for the
                    metropolitan city consistent with the formula under
                    section 106(b) of the Housing and Community Development
                    Act of 1974 (42 U.S.C. 5306(b)), except that, in
                    applying such formula, the Secretary shall substitute
                    `all metropolitan cities' for `all metropolitan areas'
                    each place it appears.
                ``(2) Nonentitlement units of local government.--
                        ``(A) In general.--Of the amount appropriated under
                    subsection (a), the Secretary shall reserve
                    $19,530,000,000 to make payments to States for
                    distribution by the State to nonentitlement units of
                    local government in the State.
                        ``(B) Allocation and payment.--From the amount
                    reserved under subparagraph (A), the Secretary shall
                    allocate and, in accordance with paragraph (7), pay to
                    each State an amount which bears the same proportion to
                    such reserved amount as the total population of all
                    areas that are non-metropolitan cities in the State
                    bears to the total population of all areas that are non-
                    metropolitan cities in all such States.
                        ``(C) <<NOTE: Deadlines.>>  Distribution to
                    nonentitlement units of local government.--

    [[Page 135 STAT. 229]]

                              ``(i) In general.--Not later than 30 days
                          after a State receives a payment under
                          subparagraph (B), the State shall distribute to
                          each nonentitlement unit of local government in
                          the State an amount that bears the same proportion
                          to the amount of such payment as the population of
                          the nonentitlement unit of local government bears
                          to the total population of all the nonentitlement
                          units of local government in the State, subject to
                          clause (iii).
                              ``(ii) <<NOTE: Time period.>>  Distribution of
                          funds.--
                                        ``(I) <<NOTE: Certification.>>
                                    Extension for distribution.--If an
                                    authorized officer of a State required
                                    to make distributions under clause (i)
                                    certifies in writing to the Secretary
                                    before the end of the 30-day
                                    distribution period described in such
                                    clause that it would constitute an
                                    excessive administrative burden for the
                                    State to meet the terms of such clause
                                    with respect to 1 or more such
                                    distributions, the authorized officer
                                    may request, and the Secretary shall
                                    grant, an extension of such period of
                                    not more than 30 days to allow the State
                                    to make such distributions in accordance
                                    with clause (i).
                                        ``(II) Additional extensions.--
                                                ``(aa) In general.--If a
                                            State has been granted an
                                            extension to the distribution
                                            period under subclause (I) but
                                            is unable to make all the
                                            distributions required under
                                            clause (i) before the end of
                                            such period as extended, an
                                            authorized officer of the State
                                            may request an additional
                                            extension of the distribution
                                            period of not more than 30 days.
                                            The Secretary may grant a
                                            request for an additional
                                            extension of such period only
                                            if--
                                                    ``(AA) <<NOTE: Plan.>>
                                                the authorized officer
                                                making such request provides
                                                a written plan to the
                                                Secretary specifying, for
                                                each distribution for which
                                                an additional extension is
                                                requested, when the State
                                                expects to make such
                                                distribution and the actions
                                                the State has taken and will
                                                take in order to make all
                                                such distributions before
                                                the end of the distribution
                                                period (as extended under
                                                subclause (I) and this
                                                subclause); and

                                                ``(BB) <<NOTE: Determination.
                                                >>  the Secretary determines
                                                that such plan is reasonably
                                                designed to distribute all
                                                such funds to nonentitlement
                                                units of local government by
                                                the end of the distribution
                                                period (as so extended).
                                                ``(bb) Further additional
                                            extensions.--If a State granted
                                            an additional extension of the
                                            distribution period under item
                                            (aa) requires any further
                                            additional extensions of such
                                            period, the request only may be
                                            made and granted subject to the
                                            requirements specified in item
                                            (aa).
                              ``(iii) Capped amount.--The total amount
                          distributed to a nonentitlement unit of local
                          government

    [[Page 135 STAT. 230]]

                          under this paragraph may not exceed the amount
                          equal to 75 percent of the most recent budget for
                          the nonentitlement unit of local government as of
                          January 27, 2020.
                              ``(iv) Return of excess amounts.--Any amounts
                          not distributed to a nonentitlement unit of local
                          government as a result of the application of
                          clause (iii) shall be returned to the Secretary.
                        ``(D) <<NOTE: Time period.>>  Penalty for
                    noncompliance.--If, by the end of the 120-day period
                    that begins on the date a State receives a payment from
                    the amount allocated under subparagraph (B) or, if
                    later, the last day of the distribution period for the
                    State (as extended with respect to the State under
                    subparagraph (C)(ii)), such State has failed to make all
                    the distributions from such payment in accordance with
                    the terms of subparagraph (C) (including any extensions
                    of the distribution period granted in accordance with
                    such subparagraph), an amount equal to the amount of
                    such payment that remains undistributed as of such date
                    shall be booked as a debt of such State owed to the
                    Federal Government, shall be paid back from the State's
                    allocation provided under section 602(b)(3)(B)(iii), and
                    shall be deposited into the general fund of the
                    Treasury.
                ``(3) Counties.--
                        ``(A) Amount.--From the amount appropriated under
                    subsection (a), the Secretary shall reserve and allocate
                    $65,100,000,000 of such amount to make payments directly
                    to counties in an amount which bears the same proportion
                    to the total amount reserved under this paragraph as the
                    population of each such county bears to the total
                    population of all such entities and shall pay such
                    allocated amounts to such counties in accordance with
                    paragraph (7).
                        ``(B) Special rules.--
                              ``(i) Urban counties.--No county that is an
                          `urban county' (as defined in section 102 of the
                          Housing and Community Development Act of 1974 (42
                          U.S.C. 5302)) shall receive less than the amount
                          the county would otherwise receive if the amount
                          paid under this paragraph were allocated to
                          metropolitan cities and urban counties under
                          section 106(b) of the Housing and Community
                          Development Act of 1974 (42 U.S.C. 5306(b)).
                              ``(ii) <<NOTE: Distribution.>>  Counties that
                          are not units of general local government.--In the
                          case of an amount to be paid to a county that is
                          not a unit of general local government, the amount
                          shall instead be paid to the State in which such
                          county is located, and such State shall distribute
                          such amount to each unit of general local
                          government within such county in an amount that
                          bears the same proportion to the amount to be paid
                          to such county as the population of such units of
                          general local government bears to the total
                          population of such county.
                              ``(iii) District of columbia.--For purposes of
                          this paragraph, the District of Columbia shall be
                          considered to consist of a single county that is a
                          unit of general local government.

    [[Page 135 STAT. 231]]

                ``(4) Consolidated governments.--A unit of general local
            government that has formed a consolidated government, or that is
            geographically contained (in full or in part) within the
            boundaries of another unit of general local government may
            receive a distribution under each of paragraphs (1), (2), and
            (3), as applicable, based on the respective formulas specified
            in such paragraphs.
                ``(5) Pro rata adjustment authority.--The amounts otherwise
            determined for allocation and payment under paragraphs (1), (2),
            and (3) may be adjusted by the Secretary on a pro rata basis to
            the extent necessary to ensure that all available funds are
            distributed to metropolitan cities, counties, and States in
            accordance with the requirements specified in each paragraph (as
            applicable) and the certification requirement specified in
            subsection (d).
                ``(6) <<NOTE: Determination.>>  Population.--For purposes of
            determining allocations under this section, the population of an
            entity shall be determined based on the most recent data are
            available from the Bureau of the Census or, if not available,
            from such other data as a State determines appropriate.
                ``(7) Timing.--
                        ``(A) <<NOTE: Deadline.>>  First tranche amount.--To
                    the extent practicable, with respect to each
                    metropolitan city for which an amount is allocated under
                    paragraph (1), each State for which an amount is
                    allocated under paragraph (2) for distribution to
                    nonentitlement units of local government, and each
                    county for which an amount is allocated under paragraph
                    (3), the Secretary shall pay from such allocation the
                    First Tranche Amount for such city, State, or county not
                    later than 60 days after the date of enactment of this
                    section.
                        ``(B) <<NOTE: Time period.>>  Second tranche
                    amount.--The Secretary shall pay to each metropolitan
                    city for which an amount is allocated under paragraph
                    (1), each State for which an amount is allocated under
                    paragraph (2) for distribution to nonentitlement units
                    of local government, and each county for which an amount
                    is allocated under paragraph (3), the Second Tranche
                    Amount for such city, State, or county not earlier than
                    12 months after the date on which the First Tranche
                    Amount is paid to the city, State, or county.

        ``(c) Requirements.--
                ``(1) <<NOTE: Deadline.>>  Use of funds.--Subject to
            paragraph (2), and except as provided in paragraphs (3) and (4),
            a metropolitan city, nonentitlement unit of local government, or
            county shall only use the funds provided under a payment made
            under this section to cover costs incurred by the metropolitan
            city, nonentitlement unit of local government, or county, by
            December 31, 2024--
                        ``(A) to respond to the public health emergency with
                    respect to the Coronavirus Disease 2019 (COVID-19) or
                    its negative economic impacts, including assistance to
                    households, small businesses, and nonprofits, or aid to
                    impacted industries such as tourism, travel, and
                    hospitality;

    [[Page 135 STAT. 232]]

                        ``(B) to respond to workers performing essential
                    work during the COVID-19 public health emergency by
                    providing premium pay to eligible workers of the
                    metropolitan city, nonentitlement unit of local
                    government, or county that are performing such essential
                    work, or by providing grants to eligible employers that
                    have eligible workers who perform essential work;
                        ``(C) for the provision of government services to
                    the extent of the reduction in revenue of such
                    metropolitan city, nonentitlement unit of local
                    government, or county due to the COVID-19 public health
                    emergency relative to revenues collected in the most
                    recent full fiscal year of the metropolitan city,
                    nonentitlement unit of local government, or county prior
                    to the emergency; or
                        ``(D) to make necessary investments in water, sewer,
                    or broadband infrastructure.
                ``(2) Pension funds.--No metropolitan city, nonentitlement
            unit of local government, or county may use funds made available
            under this section for deposit into any pension fund.
                ``(3) Transfer authority.--A metropolitan city,
            nonentitlement unit of local government, or county receiving a
            payment from funds made available under this section may
            transfer funds to a private nonprofit organization (as that term
            is defined in paragraph (17) of section 401 of the McKinney-
            Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a public
            benefit corporation involved in the transportation of passengers
            or cargo, or a special-purpose unit of State or local
            government.
                ``(4) Transfers to states.--Notwithstanding paragraph (1), a
            metropolitan city, nonentitlement unit of local government, or
            county receiving a payment from funds made available under this
            section may transfer such funds to the State in which such
            entity is located.

        ``(d) Reporting.--Any metropolitan city, nonentitlement unit of
    local government, or county receiving funds provided under a payment
    made under this section shall provide to the Secretary periodic reports
    providing a detailed accounting of the uses of such funds by such
    metropolitan city, nonentitlement unit of local government, or county
    and including such other information as the Secretary may require for
    the administration of this section.
        ``(e) <<NOTE: Requirement.>>  Recoupment.--Any metropolitan city,
    nonentitlement unit of local government, or county that has failed to
    comply with subsection (c) shall be required to repay to the Secretary
    an amount equal to the amount of funds used in violation of such
    subsection.

        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
                ``(1) County.--The term `county' means a county, parish, or
            other equivalent county division (as defined by the Bureau of
            the Census).
                ``(2) Eligible workers.--The term `eligible workers' means
            those workers needed to maintain continuity of operations of
            essential critical infrastructure sectors and additional sectors
            as each chief executive officer of a metropolitan city,
            nonentitlement unit of local government, or county may designate
            as critical to protect the health and well-being of the
            residents

    [[Page 135 STAT. 233]]

            of their metropolitan city, nonentitlement unit of local
            government, or county.
                ``(3) First tranche amount.--The term `First Tranche Amount'
            means, with respect to each metropolitan city for which an
            amount is allocated under subsection (b)(1), each State for
            which an amount is allocated under subsection (b)(2) for
            distribution to nonentitlement units of local government, and
            each county for which an amount is allocated under subsection
            (b)(3), 50 percent of the amount so allocated to such
            metropolitan city, State, or county (as applicable).
                ``(4) Metropolitan city.--The term `metropolitan city' has
            the meaning given that term in section 102(a)(4) of the Housing
            and Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) and
            includes cities that relinquish or defer their status as a
            metropolitan city for purposes of receiving allocations under
            section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
                ``(5) Nonentitlement unit of local government.--The term
            `nonentitlement unit of local government' means a `city', as
            that term is defined in section 102(a)(5) of the Housing and
            Community Development Act of 1974 (42 U.S.C. 5302(a)(5))), that
            is not a metropolitan city.
                ``(6) Premium pay.--The term `premium pay' has the meaning
            given such term in section 602(g).
                ``(7) Second tranche amount.--The term `Second Tranche
            Amount' means, with respect to each metropolitan city for which
            an amount is allocated under subsection (b)(1), each State for
            which an amount is allocated under subsection (b)(2) for
            distribution to nonentitlement units of local government, and
            each county for which an amount is allocated under subsection
            (b)(3), an amount not to exceed 50 percent of the amount so
            allocated to such metropolitan city, State, or county (as
            applicable).
                ``(8) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(9) State.--The term `State' means each of the 50 States,
            the District of Columbia, the Commonwealth of Puerto Rico, the
            United States Virgin Islands, Guam, the Commonwealth of the
            Northern Mariana Islands, and American Samoa.
                ``(10) Unit of general local government.--The term `unit of
            general local government' has the meaning given that term in
            section 102(a)(1) of the Housing and Community Development Act
            of 1974 (42 U.S.C. 5302(a)(1)).
    ``SEC. 604. <<NOTE: 42 USC 804.>>  CORONAVIRUS CAPITAL PROJECTS
                            FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $10,000,000,000, to remain
    available until expended, for making payments to States, territories,
    and Tribal governments to carry out critical capital projects directly
    enabling work, education, and health monitoring, including remote
    options, in response to the public health emergency with respect to the
    Coronavirus Disease (COVID-19).
        ``(b) Payments.--
                ``(1) Minimum amounts.--From the amount appropriated under
            subsection (a)--
                        ``(A) the Secretary shall pay $100,000,000 to each
                    State;

    [[Page 135 STAT. 234]]

                        ``(B) the Secretary shall pay $100,000,000 of such
                    amount in equal shares to the United States Virgin
                    Islands, Guam, American Samoa, the Commonwealth of the
                    Northern Mariana Islands, the Republic of the Marshall
                    Islands, the Federated States of Micronesia, and the
                    Republic of Palau; and
                        ``(C) the Secretary shall pay $100,000,000 of such
                    amount in equal shares to Tribal governments and the
                    State of Hawaii (in addition to the amount paid to the
                    State of Hawaii under subparagraph (A)), of which--
                              ``(i) not less than $50,000 shall be paid to
                          each Tribal government; and
                              ``(ii) not less than $50,000, and not more
                          than $200,000, shall be paid to the State of
                          Hawaii for the exclusive use of the Department of
                          Hawaiian Home Lands and the Native Hawaiian
                          Education Programs to assist Native Hawaiians in
                          accordance with this section.
                ``(2) Remaining amounts.--
                        ``(A) <<NOTE: Allocations.>>  In general.--From the
                    amount of the appropriation under subsection (a) that
                    remains after the application of paragraph (1), the
                    Secretary shall make payments to States based on
                    population such that--
                              ``(i) 50 percent of such amount shall be
                          allocated among the States based on the proportion
                          that the population of each State bears to the
                          population of all States;
                              ``(ii) 25 percent of such amount shall be
                          allocated among the States based on the proportion
                          that the number of individuals living in rural
                          areas in each State bears to the number of
                          individuals living in rural areas in all States;
                          and
                              ``(iii) 25 percent of such amount shall be
                          allocated among the States based on the proportion
                          that the number of individuals with a household
                          income that is below 150 percent of the poverty
                          line applicable to a family of the size involved
                          in each State bears to the number of such
                          individuals in all States.
                        ``(B) <<NOTE: Determinations.>>  Data.--In
                    determining the allocations to be made to each State
                    under subparagraph (A), the Secretary of the Treasury
                    shall use the most recent data available from the Bureau
                    of the Census.

        ``(c) <<NOTE: Grants. Deadline.>>  Timing.--The Secretary shall
    establish a process of applying for grants to access funding made
    available under section (b) not later than 60 days after enactment of
    this section.

        ``(d) Definitions.--In this section:
                ``(1) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(2) State.--The term `State' means each of the 50 States,
            the District of Columbia, and Puerto Rico.
                ``(3) Tribal government.--The term `Tribal government' has
            the meaning given such term in section 602(g).
    ``SEC. 605. <<NOTE: 42 USC 805.>>  LOCAL ASSISTANCE AND TRIBAL
                            CONSISTENCY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $2,000,000,000 to

    [[Page 135 STAT. 235]]

    remain available until September 30, 2023, with amounts to be obligated
    for each of fiscal years 2022 and 2023 in accordance with subsection
    (b), for making payments under this section to eligible revenue sharing
    counties and eligible Tribal governments.
        ``(b) <<NOTE: Allocations. Determinations. Time period.>>  Authority
    to Make Payments.--
                ``(1) Payments to eligible revenue sharing counties.--For
            each of fiscal years 2022 and 2023, the Secretary shall reserve
            $750,000,000 of the total amount appropriated under subsection
            (a) to allocate and pay to each eligible revenue sharing county
            in amounts that are determined by the Secretary taking into
            account economic conditions of each eligible revenue sharing
            county, using measurements of poverty rates, household income,
            land values, and unemployment rates as well as other economic
            indicators, over the 20-year period ending with September 30,
            2021.
                ``(2) Payments to eligible tribal governments.--For each of
            fiscal years 2022 and 2023, the Secretary shall reserve
            $250,000,000 of the total amount appropriated under subsection
            (a) to allocate and pay to eligible Tribal governments in
            amounts that are determined by the Secretary taking into account
            economic conditions of each eligible Tribe.

        ``(c) <<NOTE: Lobbying>>  Use of Payments.--An eligible revenue
    sharing county or an eligible Tribal government may use funds provided
    under a payment made under this section for any governmental purpose
    other than a lobbying activity.

        ``(d) Reporting Requirement.--Any eligible revenue sharing county
    receiving a payment under this section shall provide to the Secretary
    periodic reports providing a detailed accounting of the uses of fund by
    such eligible revenue sharing county and such other information as the
    Secretary may require for the administration of this section.
        ``(e) <<NOTE: Requirement.>>  Recoupment.--Any eligible revenue
    sharing county that has failed to submit a report required under
    subsection (d) or failed to comply with subsection (c), shall be
    required to repay to the Secretary an amount equal to--
                ``(1) in the case of a failure to comply with subsection
            (c), the amount of funds used in violation of such subsection;
            and
                ``(2) <<NOTE: Determination.>>  in the case of a failure to
            submit a report required under subsection (d), such amount as
            the Secretary determines appropriate, but not to exceed 5
            percent of the amount paid to the eligible revenue sharing
            county under this section for all fiscal years.

        ``(f) Definitions.--In this section:
                ``(1) Eligible revenue sharing county.--The term `eligible
            revenue sharing county' means--
                        ``(A) <<NOTE: Determinations.>>  a county, parish,
                    or borough--
                              ``(i) that is independent of any other unit of
                          local government; and
                              ``(ii) that, as determined by the Secretary,
                          is the principal provider of government services
                          for the area within its jurisdiction; and
                              ``(iii) for which, as determined by the
                          Secretary, there is a negative revenue impact due
                          to implementation of a Federal program or changes
                          to such program; and

    [[Page 135 STAT. 236]]

                        ``(B) the District of Columbia, the Commonwealth of
                    Puerto Rico, Guam, and the United States Virgin Islands.
                ``(2) Eligible tribal government.--The term `eligible Tribal
            government' means the recognized governing body of an eligible
            Tribe.
                ``(3) Eligible tribe.--The term `eligible Tribe' means any
            Indian or Alaska Native tribe, band, nation, pueblo, village,
            community, component band, or component reservation,
            individually identified (including parenthetically) in the list
            published most recently as of the date of enactment of this
            section pursuant to section 104 of the Federally Recognized
            Indian Tribe List Act of 1994 (25 U.S.C. 5131).
                ``(4) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.''.

        (b) Conforming Amendment.--The heading for title VI of the Social
    Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND'' and
    inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS FUNDS''.

                          Subtitle N--Other Provisions

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

        Part A of title XI of the Social Security Act (42 U.S.C. 1301 et
    seq.) is amended by adding at the end the following:
    ``SEC. 1150C. <<NOTE: 42 USC 1320b-26.>>  FUNDING FOR PROVIDERS
                                RELATING TO COVID-19.

        ``(a) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary, for fiscal year 2021, out of any monies
    in the Treasury not otherwise appropriated, $8,500,000,000 for purposes
    of making payments to eligible health care providers for health care
    related expenses and lost revenues that are attributable to COVID-19.
    Amounts appropriated under the preceding sentence shall remain available
    until expended.
        ``(b) Application Requirement.--To be eligible for a payment under
    this section, an eligible health care provider shall submit to the
    Secretary an application in such form and manner as the Secretary shall
    prescribe. Such application shall contain the following:
                ``(1) A statement justifying the need of the provider for
            the payment, including documentation of the health care related
            expenses attributable to COVID-19 and lost revenues attributable
            to COVID-19.
                ``(2) The tax identification number of the provider.
                ``(3) <<NOTE: Reports.>>  Such assurances as the Secretary
            determines appropriate that the eligible health care provider
            will maintain and make available such documentation and submit
            such reports (at such time, in such form, and containing such
            information as the Secretary shall prescribe) as the Secretary
            determines is necessary to ensure compliance with any conditions
            imposed by the Secretary under this section.
                ``(4) Any other information determined appropriate by the
            Secretary.

        ``(c) Limitation.--Payments made to an eligible health care provider
    under this section may not be used to reimburse any expense or loss
    that--
                ``(1) has been reimbursed from another source; or

    [[Page 135 STAT. 237]]

                ``(2) another source is obligated to reimburse.

        ``(d) Application of Requirements, Rules, and Procedures.--The
    Secretary shall apply any requirements, rules, or procedures as the
    Secretary deems appropriate for the efficient execution of this section.
        ``(e) Definitions.--In this section:
                ``(1) Eligible health care provider.--The term `eligible
            health care provider' means--
                        ``(A) a provider of services (as defined in section
                    1861(u)) or a supplier (as defined in section 1861(d))
                    that--
                              ``(i) is enrolled in the Medicare program
                          under title XVIII under section 1866(j) (including
                          temporarily enrolled during the emergency period
                          described in section 1135(g)(1)(B) for such
                          period);
                              ``(ii) provides diagnoses, testing, or care
                          for individuals with possible or actual cases of
                          COVID-19; and
                              ``(iii) is a rural provider or supplier; or
                        ``(B) a provider or supplier that--
                              ``(i) is enrolled with a State Medicaid plan
                          under title XIX (or a waiver of such plan) in
                          accordance with subsections (a)(77) and (kk) of
                          section 1902 (including enrolled pursuant to
                          section 1902(a)(78) or section 1932(d)(6)) or
                          enrolled with a State child health plan under
                          title XXI (or a waiver of such plan) in accordance
                          with subparagraph (G) of section 2107(e)(1)
                          (including enrolled pursuant to subparagraph (D)
                          or (Q) of such section);
                              ``(ii) provides diagnoses, testing, or care
                          for individuals with possible or actual cases of
                          COVID-19; and
                              ``(iii) is a rural provider or supplier.
                ``(2) Health care related expenses attributable to covid-
            19.--The term `health care related expenses attributable to
            COVID-19' means health care related expenses to prevent, prepare
            for, and respond to COVID-19, including the building or
            construction of a temporary structure, the leasing of a
            property, the purchase of medical supplies and equipment,
            including personal protective equipment and testing supplies,
            providing for increased workforce and training (including
            maintaining staff, obtaining additional staff, or both), the
            operation of an emergency operation center, retrofitting a
            facility, providing for surge capacity, and other expenses
            determined appropriate by the Secretary.
                ``(3) Lost revenue attributable to covid-19.--The term `lost
            revenue attributable to COVID-19' has the meaning given that
            term in the Frequently Asked Questions guidance released by the
            Department of Health and Human Services in June 2020, including
            the difference between such provider's budgeted and actual
            revenue if such budget had been established and approved prior
            to March 27, 2020.
                ``(4) Payment.-- The term `payment' includes, as determined
            appropriate by the Secretary, a pre-payment, a prospective
            payment, a retrospective payment, or a payment through a grant
            or other mechanism.
                ``(5) Rural provider or supplier.--The term `rural provider
            or supplier' means--
                        ``(A) a--

    [[Page 135 STAT. 238]]

                              ``(i) provider or supplier located in a rural
                          area (as defined in section 1886(d)(2)(D)); or
                              ``(ii) provider treated as located in a rural
                          area pursuant to section 1886(d)(8)(E);
                        ``(B) a provider or supplier located in any other
                    area that serves rural patients (as defined by the
                    Secretary), which may include, but is not required to
                    include, a metropolitan statistical area with a
                    population of less than 500,000 (determined based on the
                    most recently available data);
                        ``(C) a rural health clinic (as defined in section
                    1861(aa)(2));
                        ``(D) a provider or supplier that furnishes home
                    health, hospice, or long-term services and supports in
                    an individual's home located in a rural area (as defined
                    in section 1886(d)(2)(D)); or
                        ``(E) any other rural provider or supplier (as
                    defined by the Secretary).''.
    SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

        (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
    Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
                (1) in subparagraph (A), by striking ``October 21, 2029''
            and inserting ``September 30, 2030''; and
                (2) in subparagraph (B)(i), by striking ``October 21, 2029''
            and inserting ``September 30, 2030''.

        (b) Rate for Merchandise Processing Fees.--Section 503 of the United
    States-Korea Free Trade Agreement Implementation Act (Public Law 112-41;
    19 U.S.C. 3805 note) is amended by striking ``October 21, 2029'' and
    inserting ``September 30, 2030''.

                     TITLE X--COMMITTEE ON FOREIGN RELATIONS

    SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

        In addition to amounts otherwise available, there is authorized and
    appropriated to the Secretary of State for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $204,000,000, to
    remain available until September 30, 2022, for necessary expenses of the
    Department of State to carry out the authorities, functions, duties, and
    responsibilities in the conduct of the foreign affairs of the United
    States, to prevent, prepare for, and respond to coronavirus domestically
    or internationally, which shall include maintaining Department of State
    operations.
    SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
                                OPERATIONS.

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

    [[Page 135 STAT. 239]]

    coronavirus domestically or internationally, and for other operations
    and maintenance requirements related to coronavirus.
    SEC. 10003. GLOBAL RESPONSE.

        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $8,675,000,000, to remain available until September 30, 2022, for
    necessary expenses to carry out the provisions of section 531 of chapter
    4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C. 2346) as
    health programs to prevent, prepare for, and respond to coronavirus,
    which shall include recovery from the impacts of such virus and shall be
    allocated as follows--
                (1) $905,000,000 to be made available to the United States
            Agency for International Development for global health
            activities to prevent, prepare for, and respond to coronavirus,
            which shall include a contribution to a multilateral vaccine
            development partnership to support epidemic preparedness;
                (2) $3,750,000,000 to be made available to the Department of
            State to support programs for the prevention, treatment, and
            control of HIV/AIDS in order to prevent, prepare for, and
            respond to coronavirus, including to mitigate the impact on such
            programs from coronavirus and support recovery from the impacts
            of the coronavirus, of which not less than $3,500,000,000 shall
            be for a United States contribution to the Global Fund to Fight
            AIDS, Tuberculosis and Malaria;
                (3) $3,090,000,000 to be made available to the United States
            Agency for International Development to prevent, prepare for,
            and respond to coronavirus, which shall include support for
            international disaster relief, rehabilitation, and
            reconstruction, for health activities, and to meet emergency
            food security needs; and
                (4) $930,000,000 to be made available to prevent, prepare
            for, and respond to coronavirus, which shall include activities
            to address economic and stabilization requirements resulting
            from such virus.

        (b) Waiver of Limitation.--Any contribution to the Global Fund to
    Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2)
    shall be made available notwithstanding section 202(d)(4)(A)(i) of the
    United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act
    of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be
    considered a contribution for the purpose of applying such section
    202(d)(4)(A)(i).
    SEC. 10004. HUMANITARIAN RESPONSE.

        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2022, to carry out
    the provisions of section 2(a) and (b) of the Migration and Refugee
    Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare
    for, and respond to coronavirus.
        (b) <<NOTE: Refugee resettlement.>>  Use of Funds.--Funds
    appropriated pursuant to this section shall not be made available for
    the costs of resettling refugees in the United States.

    [[Page 135 STAT. 240]]

    SEC. 10005. MULTILATERAL ASSISTANCE.

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

                      TITLE XI--COMMITTEE ON INDIAN AFFAIRS

    SEC. 11001. INDIAN HEALTH SERVICE.

        (a) In addition to amounts otherwise available, there is
    appropriated to the Secretary of Health and Human Services (in this
    section referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $6,094,000,000, to
    remain available until expended, of which--
                (1) $5,484,000,000 shall be for carrying out the Act of
            August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as
            the Transfer Act), the Indian Self-Determination and Education
            Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care
            Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III
            of the Public Health Service Act (42 U.S.C. 201 et seq. and 241
            et seq.) with respect to the Indian Health Service, of which--
                        (A) $2,000,000,000 shall be for lost reimbursements,
                    in accordance with section 207 of the Indian Health Care
                    Improvement Act (25 U.S.C. 1621f);
                        (B) $500,000,000 shall be for the provision of
                    additional health care services, services provided
                    through the Purchased/Referred Care program, and other
                    related activities;
                        (C) $140,000,000 shall be for information
                    technology, telehealth infrastructure, and the Indian
                    Health Service electronic health records system;
                        (D) $84,000,000 shall be for maintaining operations
                    of the Urban Indian health program, which shall be in
                    addition to other amounts made available under this
                    subsection for Urban Indian organizations (as defined in
                    section 4 of the Indian Health Care Improvement Act (25
                    U.S.C. 1603));
                        (E) $600,000,000 shall be for necessary expenses to
                    plan, prepare for, promote, distribute, administer, and
                    track COVID-19 vaccines, for the purposes described in
                    subparagraphs (F) and (G), and for other vaccine-related
                    activities;
                        (F) $1,500,000,000 shall be for necessary expenses
                    to detect, diagnose, trace, and monitor COVID-19
                    infections, activities necessary to mitigate the spread
                    of COVID-19, supplies necessary for such activities, for
                    the purposes described in subparagraphs (E) and (G), and
                    for other related activities;

    [[Page 135 STAT. 241]]

                        (G) $240,000,000 shall be for necessary expenses to
                    establish, expand, and sustain a public health workforce
                    to prevent, prepare for, and respond to COVID-19, other
                    public health workforce-related activities, for the
                    purposes described in subparagraphs (E) and (F), and for
                    other related activities; and
                        (H) $420,000,000 shall be for necessary expenses
                    related to mental health and substance use prevention
                    and treatment services, for the purposes described in
                    subparagraph (C) and paragraph (2) as related to mental
                    health and substance use prevention and treatment
                    services, and for other related activities;
                (2) $600,000,000 shall be for the lease, purchase,
            construction, alteration, renovation, or equipping of health
            facilities to respond to COVID-19, and for maintenance and
            improvement projects necessary to respond to COVID-19 under
            section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the
            Indian Self-Determination and Education Assistance Act (25
            U.S.C. 5301 et seq.), the Indian Health Care Improvement Act (25
            U.S.C. 1601 et seq.), and titles II and III of the Public Health
            Service Act (42 U.S.C. 202 et seq.) with respect to the Indian
            Health Service; and
                (3) $10,000,000 shall be for carrying out section 7 of the
            Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to
            potable water delivery.

        (b) <<NOTE: Reimbursement. Time period.>>  Funds appropriated by
    subsection (a) shall be made available to restore amounts, either
    directly or through reimbursement, for obligations for the purposes
    specified in this section that were incurred to prevent, prepare for,
    and respond to COVID-19 during the period beginning on the date on which
    the public health emergency was declared by the Secretary on January 31,
    2020, pursuant to section 319 of the Public Health Service Act (42
    U.S.C. 247d) with respect to COVID-19 and ending on the date of the
    enactment of this Act.

        (c) Funds made available under subsection (a) to Tribes and Tribal
    organizations under the Indian Self-Determination and Education
    Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-time
    basis. Such non-recurring funds shall not be part of the amount required
    by section 106 of the Indian Self-Determination and Education Assistance
    Act (25 U.S.C. 5325), and such funds shall only be used for the purposes
    identified in this section.
    SEC. 11002. BUREAU OF INDIAN AFFAIRS.

        (a) In General.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $900,000,000 to remain available
    until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
                (1) $100,000,000 shall be for Tribal housing improvement;
                (2) $772,500,000 shall be for Tribal government services,
            public safety and justice, social services, child welfare
            assistance, and for other related expenses;
                (3) $7,500,000 shall be for related Federal administrative
            costs and oversight; and
                (4) $20,000,000 shall be to provide and deliver potable
            water.

    [[Page 135 STAT. 242]]

        (b) Exclusions From Calculation.--Funds appropriated under
    subsection (a) shall be excluded from the calculation of funds received
    by those Tribal governments that participate in the ``Small and Needy'
    '' program.
        (c) One-time Basis Funds.--Funds made available under subsection (a)
    to Tribes and Tribal organizations under the Indian Self-Determination
    and Education Assistance Act (25 U.S.C. 5301 et seq.) shall be available
    on a one-time basis. Such non-recurring funds shall not be part of the
    amount required by section 106 of the Indian Self-Determination and
    Education Assistance Act (25 U.S.C. 5325), and such funds shall only be
    used for the purposes identified in this section.
    SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS
                                FOR NATIVE AMERICANS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $750,000,000, to remain available until September 30, 2025, to prevent,
    prepare for, and respond to coronavirus, for activities and assistance
    authorized under title I of the Native American Housing Assistance and
    Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), under
    title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section
    106(a)(1) of the Housing and Community Development Act of 1974 with
    respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made
    available as follows:
                (1) Housing block grants.--$455,000,000 shall be available
            for the Native American Housing Block Grants and Native Hawaiian
            Housing Block Grant programs, as authorized under titles I and
            VIII of NAHASDA, subject to the following terms and conditions:
                        (A) Formula.--Of the amounts made available under
                    this paragraph, $450,000,000 shall be for grants under
                    title I of NAHASDA and shall be distributed according to
                    the same funding formula used in fiscal year 2021.
                        (B) Native hawaiians.--Of the amounts made available
                    under this paragraph, $5,000,000 shall be for grants
                    under title VIII of NAHASDA.
                        (C) Use.--Amounts made available under this
                    paragraph shall be used by recipients to prevent,
                    prepare for, and respond to coronavirus, including to
                    maintain normal operations and fund eligible affordable
                    housing activities under NAHASDA during the period that
                    the program is impacted by coronavirus. In addition,
                    amounts made available under subparagraph (B) may be
                    used to provide rental assistance to eligible Native
                    Hawaiian families both on and off the Hawaiian Home
                    Lands.
                        (D) <<NOTE: Reimbursement.>>  Timing of
                    obligations.--Amounts made available under this
                    paragraph shall be used, as necessary, to cover or
                    reimburse allowable costs to prevent, prepare for, and
                    respond to coronavirus that are incurred by a recipient,
                    including for costs incurred after January 21, 2020.
                        (E) Waivers or alternative requirements.--The
                    Secretary may waive or specify alternative requirements
                    for any provision of NAHASDA (25 U.S.C. 4101 et seq.)

    [[Page 135 STAT. 243]]

                    or regulation applicable to the Native American Housing
                    Block Grants or Native Hawaiian Housing Block Grant
                    program other than requirements related to fair housing,
                    nondiscrimination, labor standards, and the environment,
                    upon a finding that the waiver or alternative
                    requirement is necessary to expedite or facilitate the
                    use of amounts made available under this paragraph.
                        (F) Unobligated amounts.--Amounts made available
                    under this paragraph which are not accepted, are
                    voluntarily returned, or otherwise recaptured for any
                    reason shall be used to fund grants under paragraph (2).
                (2) Indian community development block grants.--$280,000,000
            shall be available for grants under title I of the Housing and
            Community Development Act of 1974, subject to the following
            terms and conditions:
                        (A) Use.--Amounts made available under this
                    paragraph shall be used for emergencies that constitute
                    imminent threats to health and safety and are designed
                    to prevent, prepare for, and respond to coronavirus.
                        (B) Planning.--Not to exceed 20 percent of any grant
                    made with funds made available under this paragraph
                    shall be expended for planning and management
                    development and administration.
                        (C) <<NOTE: Reimbursement.>>  Timing of
                    obligations.--Amounts made available under this
                    paragraph shall be used, as necessary, to cover or
                    reimburse allowable costs to prevent, prepare for, and
                    respond to coronavirus incurred by a recipient,
                    including for costs incurred after January 21, 2020.
                        (D) Inapplicability of public services cap.--Indian
                    tribes may use up to 100 percent of any grant from
                    amounts made available under this paragraph for public
                    services activities to prevent, prepare for, and respond
                    to coronavirus.
                        (E) Waivers or alternative requirements.--The
                    Secretary may waive or specify alternative requirements
                    for any provision of title I of the Housing and
                    Community Development Act of 1974 (42 U.S.C. 5301 et
                    seq.) or regulation applicable to the Indian Community
                    Development Block Grant program other than requirements
                    related to fair housing, nondiscrimination, labor
                    standards, and the environment, upon a finding that the
                    waiver or alternative requirement is necessary to
                    expedite or facilitate the use of amounts made available
                    under this paragraph.
                (3) Technical assistance.--$10,000,000 shall be used to make
            new awards or increase prior awards to existing technical
            assistance providers to provide an immediate increase in
            training and technical assistance to Indian tribes, Indian
            housing authorities, tribally designated housing entities, and
            recipients under title VIII of NAHASDA for activities under this
            section.
                (4) Other costs.--$5,000,000 shall be used for the
            administrative costs to oversee and administer the
            implementation of this section, and pay for associated
            information technology, financial reporting, and other costs.

    [[Page 135 STAT. 244]]

    SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND
                                MAINTENANCE OF NATIVE AMERICAN
                                LANGUAGES.

        (a) Section 816 of the Native American Programs Act of 1974 (42
    U.S.C. 2992d) is amended by adding at the end the following:
        ``(f) In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $20,000,000 to remain available until expended,
    to carry out section 803C(g) of this Act.''.
        (b) Section 803C of the Native American Programs Act of 1974 (42
    U.S.C. 2991b-3) is amended by adding at the end the following:
        ``(g) <<NOTE: Deadline.>>  Emergency Grants for Native American
    Language Preservation and Maintenance.--Not later than 180 days after
    the effective date of this subsection, the Secretary shall award grants
    to entities eligible to receive assistance under subsection (a)(1) to
    ensure the survival and continuing vitality of Native American languages
    during and after the public health emergency declared by the Secretary
    pursuant to section 319 of the Public Health Service Act (42 U.S.C.
    247d) with respect to the COVID-19 pandemic.''.
    SEC. 11005. BUREAU OF INDIAN EDUCATION.

        In addition <<NOTE: Deadline.>>  to amounts otherwise available,
    there is appropriated to the Bureau of Indian Education for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $850,000,000, to remain available until expended, to be allocated by the
    Director of the Bureau of Indian Education not more than 45 calendar
    days after the date of enactment of this Act, for programs or activities
    operated or funded by the Bureau of Indian Education, for Bureau-funded
    schools (as defined in section 1141(3) of the Education Amendments of
    1978 (25 U.S.C. 2021(3)), and for Tribal Colleges or Universities (as
    defined in section 316(b)(3) of the Higher Education Act of 1965 (20
    U.S.C. 1059c(b)(3))).
    SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE
                                EDUCATION.

        In addition <<NOTE: Determination. Deadline.>>  to amounts otherwise
    available, there is appropriated to the Department of Education for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $190,000,000, to remain available until expended, for
    awards, which shall be determined by the Secretary of Education not more
    than 180 calendar days after the date of enactment of this Act, of
    which--
                (1) $20,000,000 shall be for awards for Tribal education
            agencies for activities authorized under section 6121(c) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7441(c));
                (2) $85,000,000 shall be for awards to entities eligible to
            receive grants under section 6205(a)(1) of the Elementary and
            Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
            activities authorized under section 6205(a)(3) of the Elementary
            and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
                (3) $85,000,000 shall be for awards to entities eligible to
            receive grants under section 6304(a)(1) of the Elementary and
            Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for
            activities authorized under section 6304(a)(2-3) of the

    [[Page 135 STAT. 245]]

            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7544(a)(2-3)) and other related activities.

        Approved March 11, 2021.

    LEGISLATIVE HISTORY--H.R. 1319:
    ---------------------------------------------------------------------------

    HOUSE REPORTS: No. 117-7 (Comm. on the Budget).
    CONGRESSIONAL RECORD, Vol. 167 (2021):
                Feb. 26, considered and passed House.
                Mar. 4, 5, considered and passed Senate, amended.
                Mar. 10, House concurred in Senate amendment.
    DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2021):
                Mar. 11, Presidential remarks.

                                      <all>