    [United States Statutes at Large, Volume 134, 116th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 116-127
    116th Congress

    An Act

    Making emergency supplemental appropriations for the fiscal year ending
    September 30, 2020, and for other purposes. <>

    Be it enacted by the Senate and House of Representatives of the
    United States of America in Congress assembled, <>
    SECTION 1. <>  SHORT TITLE.

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

    The table of contents is as follows:

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

    DIVISION B--NUTRITION WAIVERS

    DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT

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

    DIVISION E--EMERGENCY PAID SICK LEAVE ACT

    DIVISION F--HEALTH PROVISIONS

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

    DIVISION H--BUDGETARY EFFECTS

    SEC. 3. <>  REFERENCES.

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

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

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

    [[Page 179]]

    TITLE I

    DEPARTMENT OF AGRICULTURE

    Food and Nutrition Service

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

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

    commodity assistance program

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

    GENERAL PROVISIONS--THIS TITLE

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

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

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

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

    [[Page 180]]

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

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

    [[Page 181]]

    TITLE II

    DEPARTMENT OF DEFENSE

    defense health program

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

    TITLE III

    DEPARTMENT OF THE TREASURY

    Internal Revenue Service

    taxpayer services

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

    TITLE IV

    DEPARTMENT OF HEALTH AND HUMAN SERVICES

    Indian Health Service

    indian health services

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

    [[Page 182]]

    TITLE V

    DEPARTMENT OF HEALTH AND HUMAN SERVICES

    Administration for Community Living

    aging and disability services programs

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

    Office of the Secretary

    public health and social services emergency fund

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

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

    [[Page 183]]

    TITLE VI

    DEPARTMENT OF VETERANS AFFAIRS

    Veterans Health Administration

    medical services

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

    medical community care

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

    TITLE VII

    GENERAL PROVISIONS--THIS ACT

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

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

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

    [[Page 184]]

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

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

    DIVISION B--NUTRITION WAIVERS

    TITLE I <> --MAINTAINING ESSENTIAL ACCESS TO LUNCH FOR STUDENTS ACT
    SEC. 2101. <>  SHORT TITLE.

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

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

    [[Page 185]]

    TITLE II-- <> COVID--19
    CHILD NUTRITION RESPONSE ACT
    SEC. <> 2201. SHORT TITLE.

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

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

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

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

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

    [[Page 186]]

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

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

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

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

    [[Page 187]]

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

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

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

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

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

    TITLE III--SNAP WAIVERS

    SEC. 2301. <>  SNAP FLEXIBILITY FOR LOW-INCOME
    JOBLESS WORKERS.

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

    [[Page 188]]

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

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

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

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

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

    [[Page 189]]

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

    DIVISION C <> --EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
    SEC. 3101. <>  SHORT TITLE.

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

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

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

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

    [[Page 190]]

    employee is unable to work (or telework) due to a need
    for leave to care for the son or daughter under 18 years
    of age of such employee if the school or place of care
    has been closed, or the child care provider of such son
    or daughter is unavailable, due to a public health
    emergency.
    ``(B) Public health emergency.--The term `public
    health emergency' means an emergency with respect to
    COVID-19 declared by a Federal, State, or local
    authority.
    ``(C) Child care provider.--The term `child care
    provider' means a provider who receives compensation for
    providing child care services on a regular basis,
    including an `eligible child care provider' (as defined
    in section 658P of the Child Care and Development Block
    Grant Act of 1990 (42 U.S.C. 9858n)).
    ``(D) School.--The term `school' means an
    `elementary school' or `secondary school' as such terms
    are defined in section 8101 of the Elementary and
    Secondary Education Act of 1965 (20 U.S.C. 7801).
    ``(3) Regulatory authorities.--The Secretary of Labor shall
    have the authority to issue regulations for good cause under
    sections 553(b)(B) and 553(d)(A) of title 5, United States
    Code--
    ``(A) to exclude certain health care providers and
    emergency responders from the definition of eligible
    employee under section 110(a)(1)(A); and
    ``(B) to exempt small businesses with fewer than 50
    employees from the requirements of section 102(a)(1)(F)
    when the imposition of such requirements would
    jeopardize the viability of the business as a going
    concern.

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

    [[Page 191]]

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

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

    [[Page 192]]

    SEC. 3103. <>  EMPLOYMENT UNDER MULTI-
    EMPLOYER BARGAINING AGREEMENTS.

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

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

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

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

    DIVISION <>  D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION
    AND ACCESS ACT OF 2020
    SEC. <>  4101. SHORT TITLE.

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

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

    [[Page 193]]

    ``Emergency Transfers in Fiscal Year 2020 for Administration

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

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

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

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

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

    [[Page 194]]

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

    ``(6)(A) Notwithstanding any other provision of law, the Secretary
    of the Treasury shall transfer from the general fund of the Treasury
    (from funds not otherwise appropriated) to the employment security
    administration account (as established by section 901 of the Social
    Security Act) such sums as the Secretary of Labor estimates to be
    necessary for purposes of making the transfers described in paragraph
    (1)(C).
    ``(B) There are appropriated from the general fund of the Treasury,
    without fiscal year limitation, the sums referred to in the preceding
    sentence and such sums shall not be required to be repaid.''.
    (b) <>  Emergency Flexibility.--
    Notwithstanding any other law, if a State modifies its unemployment
    compensation law and policies with respect to work search, waiting week,
    good cause, or employer experience rating on an emergency temporary
    basis as needed to respond to the spread of COVID-19, such modifications
    shall be disregarded for the purposes of applying section 303 of the
    Social Security Act and section 3304 of the Internal Revenue Code of
    1986 to such State law.

    (c) <>  Regulations.--The Secretary of
    Labor may prescribe any regulations, operating instructions, or other
    guidance necessary to carry out the amendment made by subsection (a).
    SEC. 4103. <>  TEMPORARY ASSISTANCE FOR STATES
    WITH ADVANCES.

    Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
    1322(b)(10)(A)) is amended by striking ``beginning on the date of
    enactment of this paragraph and ending on December 31, 2010'' and
    inserting ``beginning on the date of enactment of the Emergency
    Unemployment Insurance Stabilization and Access Act of 2020 and ending
    on December 31, 2020''.
    SEC. 4104. <>  TECHNICAL ASSISTANCE AND
    GUIDANCE FOR SHORT-TIME COMPENSATION
    PROGRAMS.

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

    [[Page 195]]

    SEC. 4105. <>  FULL FEDERAL FUNDING OF
    EXTENDED UNEMPLOYMENT COMPENSATION FOR A
    LIMITED PERIOD.

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

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

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

    DIVISION E <> --EMERGENCY PAID
    SICK LEAVE ACT
    SEC. <>  5101. SHORT TITLE.

    This Act may be cited as the ``Emergency Paid Sick Leave Act''.
    SEC. <>  5102. PAID SICK TIME
    REQUIREMENT.

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

    [[Page 196]]

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

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

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

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

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

    [[Page 197]]

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

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

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

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

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

    [[Page 198]]

    SEC. <>  5108. EFFECTIVE DATE.

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

    This Act, and the requirements under this Act, shall expire on
    December 31, 2020.
    SEC. <>  5110. DEFINITIONS.

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

    [[Page 199]]

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

    [[Page 200]]

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

    [[Page 201]]

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

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

    DIVISION F--HEALTH PROVISIONS

    SEC. 6001. <>  COVERAGE OF TESTING FOR
    COVID-19.

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

    [[Page 202]]

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

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

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

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

    [[Page 203]]

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

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

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

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

    [[Page 204]]

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

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

    (a) Medicaid.--
    (1) In general.--Section 1905(a)(3) of the Social Security
    Act (42 U.S.C. 1396d(a)(3)) is amended--
    (A) by striking ``other laboratory'' and inserting
    ``(a) other laboratory'';
    (B) by inserting ``and'' after the semicolon; and
    (C) by adding at the end the following new
    subparagraph:
    ``(B) <>  in vitro diagnostic
    products (as defined in section 809.3(a) of title 21, Code of
    Federal Regulations) administered during any portion of the
    emergency period defined in paragraph (1)(B) of section 1135(g)
    beginning on or after the date of the enactment of this
    subparagraph for the detection of SARS-CoV-2 or the diagnosis of
    the virus that causes COVID-19 that are approved, cleared, or
    authorized under section 510(k), 513, 515 or 564 of the Federal
    Food, Drug, and Cosmetic Act, and the administration of such in
    vitro diagnostic products;''.
    (2) No cost sharing.--
    (A) In general.--Subsections (a)(2) and (b)(2) of
    section 1916 of the Social Security Act (42 U.S.C.
    1396o) are each amended--

    [[Page 205]]

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

    [[Page 206]]

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

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

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

    [[Page 207]]

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

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

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

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

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

    [[Page 208]]

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

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

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

    [[Page 209]]

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

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

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

    [[Page 210]]

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

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

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

    SEC. 7001. <>  PAYROLL CREDIT FOR
    REQUIRED PAID SICK LEAVE.

    (a) In General.--In the case of an employer, there shall be allowed
    as a credit against the tax imposed by section 3111(a) or 3221(a) of the
    Internal Revenue Code of 1986 for each calendar quarter an amount equal
    to 100 percent of the qualified sick leave wages paid by such employer
    with respect to such calendar quarter.
    (b) Limitations and Refundability.--
    (1) Wages taken into account.--The amount of qualified sick
    leave wages taken into account under subsection (a) with respect
    to any individual shall not exceed $200 ($511 in the case of any
    day any portion of which is paid sick time described in
    paragraph (1), (2), or (3) of section 5102(a) of the Emergency
    Paid Sick Leave Act) for any day (or portion thereof) for which
    the individual is paid qualified sick leave wages.
    (2) Overall limitation on number of days taken into
    account.--The aggregate number of days taken into account under
    paragraph (1) for any calendar quarter shall not exceed the
    excess (if any) of--
    (A) 10, over
    (B) the aggregate number of days so taken into
    account for all preceding calendar quarters.
    (3) Credit limited to certain employment taxes.--The credit
    allowed by subsection (a) with respect to any calendar quarter
    shall not exceed the tax imposed by section 3111(a) or 3221(a)
    of such Code for such calendar quarter (reduced by any credits
    allowed under subsections (e) and (f) of section 3111 of such
    Code for such quarter) on the wages paid with respect to the
    employment of all employees of the employer.
    (4) Refundability of excess credit.--
    (A) In general.--If the amount of the credit under
    subsection (a) exceeds the limitation of paragraph (3)
    for any calendar quarter, such excess shall be treated
    as an overpayment that shall be refunded under sections
    6402(a) and 6413(b) of such Code.
    (B) Treatment of payments.--For purposes of section
    1324 of title 31, United States Code, any amounts due to
    an employer under this paragraph shall be treated in the
    same manner as a refund due from a credit provision
    referred to in subsection (b)(2) of such section.

    [[Page 211]]

    (c) <>  Qualified Sick Leave Wages.--For purposes
    of this section, the term ``qualified sick leave wages'' means wages (as
    defined in section 3121(a) of the Internal Revenue Code of 1986) and
    compensation (as defined in section 3231(e) of the Internal Revenue
    Code) paid by an employer which are required to be paid by reason of the
    Emergency Paid Sick Leave Act.

    (d) Allowance of Credit for Certain Health Plan Expenses.--
    (1) In general.--The amount of the credit allowed under
    subsection (a) shall be increased by so much of the employer's
    qualified health plan expenses as are properly allocable to the
    qualified sick leave wages for which such credit is so allowed.
    (2) Qualified health plan expenses.--For purposes of this
    subsection, the term ``qualified health plan expenses'' means
    amounts paid or incurred by the employer to provide and maintain
    a group health plan (as defined in section 5000(b)(1) of the
    Internal Revenue Code of 1986), but only to the extent that such
    amounts are excluded from the gross income of employees by
    reason of section 106(a) of such Code.
    (3) Allocation rules.--For purposes of this section,
    qualified health plan expenses shall be allocated to qualified
    sick leave wages in such manner as the Secretary of the Treasury
    (or the Secretary's delegate) may prescribe. Except as otherwise
    provided by the Secretary, such allocation shall be treated as
    properly made if made on the basis of being pro rata among
    covered employees and pro rata on the basis of periods of
    coverage (relative to the time periods of leave to which such
    wages relate).

    (e) Special Rules.--
    (1) Denial of double benefit.--For purposes of chapter 1 of
    such Code, the gross income of the employer, for the taxable
    year which includes the last day of any calendar quarter with
    respect to which a credit is allowed under this section, shall
    be increased by the amount of such credit. Any wages taken into
    account in determining the credit allowed under this section
    shall not be taken into account for purposes of determining the
    credit allowed under section 45S of such Code.
    (2) Election not to have section apply.--This section shall
    not apply with respect to any employer for any calendar quarter
    if such employer elects (at such time and in such manner as the
    Secretary of the Treasury (or the Secretary's delegate) may
    prescribe) not to have this section apply.
    (3) Certain terms.--Any term used in this section which is
    also used in chapter 21 of such Code shall have the same meaning
    as when used in such chapter.
    (4) Certain governmental employers.--This credit shall not
    apply to the Government of the United States, the government of
    any State or political subdivision thereof, or any agency or
    instrumentality of any of the foregoing.

    (f) Regulations.--The Secretary of the Treasury (or the Secretary's
    delegate) shall prescribe such regulations or other guidance as may be
    necessary to carry out the purposes of this section, including--
    (1) regulations or other guidance to prevent the avoidance
    of the purposes of the limitations under this section,

    [[Page 212]]

    (2) regulations or other guidance to minimize compliance and
    record-keeping burdens under this section,
    (3) regulations or other guidance providing for waiver of
    penalties for failure to deposit amounts in anticipation of the
    allowance of the credit allowed under this section,
    (4) regulations or other guidance for recapturing the
    benefit of credits determined under this section in cases where
    there is a subsequent adjustment to the credit determined under
    subsection (a), and
    (5) regulations or other guidance to ensure that the wages
    taken into account under this section conform with the paid sick
    time required to be provided under the Emergency Paid Sick Leave
    Act.

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

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

    (a) Credit Against Self-Employment Tax.--In the case of an eligible
    self-employed individual, there shall be allowed as a credit against the
    tax imposed by subtitle A of the Internal Revenue Code of 1986 for any
    taxable year an amount equal to the qualified sick leave equivalent
    amount with respect to the individual.
    (b) <>  Eligible Self-Employed Individual.--For
    purposes of this section, the term ``eligible self-employed individual''
    means an individual who--
    (1) regularly carries on any trade or business within the
    meaning of section 1402 of such Code, and
    (2) would be entitled to receive paid leave during the
    taxable year pursuant to the Emergency Paid Sick Leave Act if
    the individual were an employee of an employer (other than
    himself or herself).

    (c) <>  Qualified Sick Leave Equivalent
    Amount.--For purposes of this section--
    (1) In general.--The term ``qualified sick leave equivalent
    amount'' means, with respect to any eligible self-employed
    individual, an amount equal to--
    (A) the number of days during the taxable year (but
    not more than the applicable number of days) that the
    individual is unable to perform services in any trade or
    business referred to in section 1402 of such Code for a

    [[Page 213]]

    reason with respect to which such individual would be
    entitled to receive sick leave as described in
    subsection (b), multiplied by
    (B) the lesser of--
    (i) $200 ($511 in the case of any day of paid
    sick time described in paragraph (1), (2), or (3)
    of section 5102(a) of the Emergency Paid Sick
    Leave Act), or
    (ii) 67 percent (100 percent in the case of
    any day of paid sick time described in paragraph
    (1), (2), or (3) of section 5102(a) of the
    Emergency Paid Sick Leave Act) of the average
    daily self-employment income of the individual for
    the taxable year.
    (2) Average daily self-employment income.--For purposes of
    this subsection, the term ``average daily self-employment
    income'' means an amount equal to--
    (A) the net earnings from self-employment of the
    individual for the taxable year, divided by
    (B) 260.
    (3) Applicable number of days.--For purposes of this
    subsection, the term ``applicable number of days'' means, with
    respect to any taxable year, the excess (if any) of 10 days over
    the number of days taken into account under paragraph (1)(A) in
    all preceding taxable years.

    (d) Special Rules.--
    (1) Credit refundable.--
    (A) In general.--The credit determined under this
    section shall be treated as a credit allowed to the
    taxpayer under subpart C of part IV of subchapter A of
    chapter 1 of such Code.
    (B) Treatment of payments.--For purposes of section
    1324 of title 31, United States Code, any refund due
    from the credit determined under this section shall be
    treated in the same manner as a refund due from a credit
    provision referred to in subsection (b)(2) of such
    section.
    (2) Documentation.--No credit shall be allowed under this
    section unless the individual maintains such documentation as
    the Secretary of the Treasury (or the Secretary's delegate) may
    prescribe to establish such individual as an eligible self-
    employed individual.
    (3) Denial of double benefit.--In the case of an individual
    who receives wages (as defined in section 3121(a) of the
    Internal Revenue Code of 1986) or compensation (as defined in
    section 3231(e) of the Internal Revenue Code) paid by an
    employer which are required to be paid by reason of the
    Emergency Paid Sick Leave Act, the qualified sick leave
    equivalent amount otherwise determined under subsection (c)
    shall be reduced (but not below zero) to the extent that the sum
    of the amount described in such subsection and in section
    7001(b)(1) exceeds $2,000 ($5,110 in the case of any day any
    portion of which is paid sick time described in paragraph (1),
    (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave
    Act).
    (4) Certain terms.--Any term used in this section which is
    also used in chapter 2 of the Internal Revenue Code of 1986
    shall have the same meaning as when used in such chapter.

    [[Page 214]]

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

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

    (g) Regulations.--The Secretary of the Treasury (or the Secretary's
    delegate) shall prescribe such regulations or other guidance as may be
    necessary to carry out the purposes of this section, including--
    (1) regulations or other guidance to effectuate the purposes
    of this Act, and
    (2) regulations or other guidance to minimize compliance and
    record-keeping burdens under this section.
    SEC. 7003. <>  PAYROLL CREDIT FOR
    REQUIRED PAID FAMILY LEAVE.

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

    [[Page 215]]

    (1) Wages taken into account.--The amount of qualified
    family leave wages taken into account under subsection (a) with
    respect to any individual shall not exceed--
    (A) for any day (or portion thereof) for which the
    individual is paid qualified family leave wages, $200,
    and
    (B) in the aggregate with respect to all calendar
    quarters, $10,000.
    (2) Credit limited to certain employment taxes.--The credit
    allowed by subsection (a) with respect to any calendar quarter
    shall not exceed the tax imposed by section 3111(a) or 3221(a)
    of such Code for such calendar quarter (reduced by any credits
    allowed under subsections (e) and (f) of section 3111 of such
    Code, and section 7001 of this Act, for such quarter) on the
    wages paid with respect to the employment of all employees of
    the employer.
    (3) Refundability of excess credit.--If the amount of the
    credit under subsection (a) exceeds the limitation of paragraph
    (2) for any calendar quarter, such excess shall be treated as an
    overpayment that shall be refunded under sections 6402(a) and
    6413(b) of such Code.

    (c) <>  Qualified Family Leave Wages.--For
    purposes of this section, the term ``qualified family leave wages''
    means wages (as defined in section 3121(a) of such Code) and
    compensation (as defined in section 3231(e) of the Internal Revenue
    Code) paid by an employer which are required to be paid by reason of the
    Emergency Family and Medical Leave Expansion Act (including the
    amendments made by such Act).

    (d) Allowance of Credit for Certain Health Plan Expenses.--
    (1) In general.--The amount of the credit allowed under
    subsection (a) shall be increased by so much of the employer's
    qualified health plan expenses as are properly allocable to the
    qualified family leave wages for which such credit is so
    allowed.
    (2) <>  Qualified health plan expenses.--
    For purposes of this subsection, the term ``qualified health
    plan expenses'' means amounts paid or incurred by the employer
    to provide and maintain a group health plan (as defined in
    section 5000(b)(1) of the Internal Revenue Code of 1986), but
    only to the extent that such amounts are excluded from the gross
    income of employees by reason of section 106(a) of such Code.
    (3) Allocation rules.--For purposes of this section,
    qualified health plan expenses shall be allocated to qualified
    family leave wages in such manner as the Secretary of the
    Treasury (or the Secretary's delegate) may prescribe. Except as
    otherwise provided by the Secretary, such allocation shall be
    treated as properly made if made on the basis of being pro rata
    among covered employees and pro rata on the basis of periods of
    coverage (relative to the time periods of leave to which such
    wages relate).

    (e) Special Rules.--
    (1) Denial of double benefit.--For purposes of chapter 1 of
    such Code, the gross income of the employer, for the taxable
    year which includes the last day of any calendar quarter with
    respect to which a credit is allowed under this section, shall
    be increased by the amount of such credit. Any wages taken into
    account in determining the credit allowed under

    [[Page 216]]

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

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

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

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

    [[Page 217]]

    SEC. 7004. <>  CREDIT FOR FAMILY LEAVE
    FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible
    self-employed individual, there shall be allowed as a credit against the
    tax imposed by subtitle A of the Internal Revenue Code of 1986 for any
    taxable year an amount equal to 100 percent of the qualified family
    leave equivalent amount with respect to the individual.
    (b) <>  Eligible Self-Employed Individual.--For
    purposes of this section, the term ``eligible self-employed individual''
    means an individual who--
    (1) regularly carries on any trade or business within the
    meaning of section 1402 of such Code, and
    (2) would be entitled to receive paid leave during the
    taxable year pursuant to the Emergency Family and Medical Leave
    Expansion Act if the individual were an employee of an employer
    (other than himself or herself).

    (c) <>  Qualified Family Leave Equivalent
    Amount.--For purposes of this section--
    (1) In general.--The term ``qualified family leave
    equivalent amount'' means, with respect to any eligible self-
    employed individual, an amount equal to the product of--
    (A) the number of days (not to exceed 50) during the
    taxable year that the individual is unable to perform
    services in any trade or business referred to in section
    1402 of such Code for a reason with respect to which
    such individual would be entitled to receive paid leave
    as described in subsection (b), multiplied by
    (B) the lesser of--
    (i) 67 percent of the average daily self-
    employment income of the individual for the
    taxable year, or
    (ii) $200.
    (2) Average daily self-employment income.--For purposes of
    this subsection, the term ``average daily self-employment
    income'' means an amount equal to--
    (A) the net earnings from self-employment income of
    the individual for the taxable year, divided by
    (B) 260.

    (d) Special Rules.--
    (1) Credit refundable.--
    (A) In general.--The credit determined under this
    section shall be treated as a credit allowed to the
    taxpayer under subpart C of part IV of subchapter A of
    chapter 1 of such Code.
    (B) Treatment of payments.--For purposes of section
    1324 of title 31, United States Code, any refund due
    from the credit determined under this section shall be
    treated in the same manner as a refund due from a credit
    provision referred to in subsection (b)(2) of such
    section.
    (2) Documentation.--No credit shall be allowed under this
    section unless the individual maintains such documentation as
    the Secretary of the Treasury (or the Secretary's delegate) may
    prescribe to establish such individual as an eligible self-
    employed individual.
    (3) Denial of double benefit.--In the case of an individual
    who receives wages (as defined in section 3121(a) of the
    Internal Revenue Code of 1986) or compensation (as defined

    [[Page 218]]

    in section 3231(e) of the Internal Revenue Code) paid by an
    employer which are required to be paid by reason of the
    Emergency Family and Medical Leave Expansion Act, the qualified
    family leave equivalent amount otherwise described in subsection
    (c) shall be reduced (but not below zero) to the extent that the
    sum of the amount described in such subsection and in section
    7003(b)(1) exceeds $10,000.
    (4) Certain terms.--Any term used in this section which is
    also used in chapter 2 of the Internal Revenue Code of 1986
    shall have the same meaning as when used in such chapter.
    (5) References to emergency family and medical leave
    expansion act.--Any reference in this section to the Emergency
    Family and Medical Leave Expansion Act shall be treated as
    including a reference to the amendments made by such Act.

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

    (f) Application of Credit in Certain Possessions.--
    (1) Payments to possessions with mirror code tax systems.--
    The Secretary of the Treasury (or the Secretary's delegate)
    shall pay to each possession of the United States which has a
    mirror code tax system amounts equal to the loss (if any) to
    that possession by reason of the application of the provisions
    of this section. Such amounts shall be determined by the
    Secretary of the Treasury (or the Secretary's delegate) based on
    information provided by the government of the respective
    possession.
    (2) Payments to other possessions.--The Secretary of the
    Treasury (or the Secretary's delegate) shall pay to each
    possession of the United States which does not have a mirror
    code tax system amounts estimated by the Secretary of the
    Treasury (or the Secretary's delegate) as being equal to the
    aggregate benefits (if any) that would have been provided to
    residents of such possession by reason of the provisions of this
    section if a mirror code tax system had been in effect in such
    possession. The preceding sentence shall not apply unless the
    respective possession has a plan, which has been approved by the
    Secretary of the Treasury (or the Secretary's delegate), under
    which such possession will promptly distribute such payments to
    its residents.
    (3) <>  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 219]]

    (e) Regulations.--The Secretary of the Treasury (or the Secretary's
    delegate) shall prescribe such regulations or other guidance as may be
    necessary to carry out the purposes of this section, including--
    (1) regulations or other guidance to prevent the avoidance
    of the purposes of this Act, and
    (2) regulations or other guidance to minimize compliance and
    record-keeping burdens under this section.
    SEC. 7005. <>  SPECIAL RULE RELATED TO
    TAX ON EMPLOYERS.

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

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

    DIVISION H--BUDGETARY EFFECTS

    SEC. 8001. BUDGETARY EFFECTS.

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

    [[Page 220]]

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

    Approved March 18, 2020.

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

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