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

    Public Law 116-151
    116th Congress

    An Act

    To amend title IX of the Social Security Act to improve emergency
    unemployment relief for governmental entities and nonprofit
    organizations. <>

    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 ``Protecting Nonprofits from
    Catastrophic Cash Flow Strain Act of 2020''.
    SEC. 2. IMPROVING EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL
    ENTITIES AND NONPROFIT ORGANIZATIONS.

    (a) In General.--Section 903(i)(1) of the Social Security Act (42
    U.S.C. 1103(i)(1)) is amended--
    (1) in subparagraph (A), by striking ``during'' and
    inserting ``with respect to'';
    (2) in subparagraph (B), by striking ``3309(a)(1)'' and
    inserting ``3309(a)''; and
    (3) by striking subparagraph (C) and inserting the following
    new subparagraph:

    ``(C) Notwithstanding any other provision of law, funds transferred
    to the account of a State under subparagraph (A) shall be used
    exclusively to reduce the amounts required to be paid in lieu of
    contributions into the State unemployment fund pursuant to such section
    by governmental entities and other organizations described in section
    3309(a) of such Code.''.
    (b) <>  Effective Date.--
    (1) In general.--Subject to paragraph (2), the amendments
    made by subsection (a) shall take effect as if included in the
    enactment of section 2103 of the Relief for Workers Affected by
    Coronavirus Act (contained in subtitle A of title II of division
    A of the CARES Act (Public Law 116-136)).
    (2) Application to weeks prior to enactment.--For weeks of
    unemployment that occurred after March 12, 2020, and prior to
    the date of enactment of this section, States may--
    (A) issue reimbursements in accordance with section
    903(i)(1)(C) of the Social Security Act, as in effect
    prior to the date of enactment of this section; or

    [[Page 681]]

    (B) reduce the amounts required to be paid in
    accordance with such section 903(i)(1)(C), as amended by
    subsection (a).

    Approved August 3, 2020.

    LEGISLATIVE HISTORY--S. 4209:
    ---------------------------------------------------------------------------

    CONGRESSIONAL RECORD, Vol. 166 (2020):
    July 2, considered and passed Senate.
    July 9, considered and passed House.