To improve the bill.

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

Strike all after the first word and insert the following:

TITLE.

This Act may be cited as the ``American Rescue Plan Act of
2021''
.

SEC. 2. TABLE OF CONTENTS.

The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.

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

Subtitle A--Agriculture

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

Subtitle B--Nutrition

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

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

Subtitle A--Education Matters

PART 1--Department of Education

Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary
institutions of higher education.

PART 2--Miscellaneous

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

Subtitle B--Labor Matters

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

Subtitle C--Human Services and Community Supports

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

Subtitle D--Public Health

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

Subtitle E--Testing

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

Subtitle F--Public Health Workforce

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

Subtitle G--Public Health Investments

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

Subtitle H--Mental Health and Substance Use Disorder

Sec. 2701. Funding for block grants for community mental health
services.
Sec. 2702. Funding for block grants for prevention and treatment of
substance abuse.
Sec. 2703. Funding for mental health and substance use disorder
training for health care professionals,
paraprofessionals, and public safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging
healthy work conditions and use of mental health and
substance use disorder services by health care
professionals.
Sec. 2705. Funding for grants for health care providers to promote
mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use
disorder services.
Sec. 2707. Funding for community-based funding for local behavioral
health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and
training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community
behavioral health clinics.

Subtitle I--Exchange Grant Program

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

Subtitle J--Continued Assistance to Rail Workers

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

Subtitle K--Ratepayer Protection

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

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

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

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

Subtitle A--Defense Production Act of 1950

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

Subtitle B--Housing Provisions

Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.

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Sec. 3207. Relief measures for section 502 and 504 direct loan
borrowers.
Sec. 3208. Fair housing activities.

Subtitle C--Small Business (SSBCI)

Sec. 3301. State Small Business Credit Initiative.

Subtitle D--Public Transportation

Sec. 3401. Federal Transit Administration grants.

TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding
availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.

TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

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

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

Subtitle A--Transportation and Infrastructure

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

Subtitle B--Aviation Manufacturing Jobs Protection

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

Subtitle C--Airlines

Sec. 7301. Air Transportation Payroll Support Program Extension.

Subtitle D--Consumer Protection and Commerce Oversight

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

Subtitle E--Science and Technology

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

Subtitle F--Corporation for Public Broadcasting

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

TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

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

TITLE IX--COMMITTEE ON FINANCE

Subtitle A--Crisis Support for Unemployed Workers

PART 1--Extension of CARES Act Unemployment Provisions

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

PART 2--Extension of FFCRA Unemployment Provisions

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

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

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

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

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

Subtitle C--Emergency Assistance to Children and Families

Sec. 9201. Pandemic Emergency Assistance.

Subtitle D--Elder Justice and Support Guarantee

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

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

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

Subtitle F--Preserving Health Benefits for Workers

Sec. 9501. Preserving health benefits for workers.

Subtitle G--Promoting Economic Security

PART 1--2021 Recovery Rebates to Individuals

Sec. 9601. 2021 recovery rebates to individuals.

PART 2--Child Tax Credit

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

PART 3--Earned Income Tax Credit

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

PART 4--Dependent Care Assistance

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

PART 5--Credits for Paid Sick and Family Leave

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

PART 6--Employee Retention Credit

Sec. 9651. Extension of employee retention credit.

PART 7--Premium Tax Credit

Sec. 9661. Improving affordability by expanding premium assistance for
consumers.
Sec. 9662. Temporary modification of limitations on reconciliation of
tax credits for coverage under a qualified health plan
with advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals
receiving unemployment compensation during 2021.

PART 8--Miscellaneous Provisions

Sec. 9671. Repeal of election to allocate interest, etc. on worldwide
basis.
Sec. 9672. Tax treatment of targeted EIDL advances.

[[Page S1130]]

Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party
network transactions.
Sec. 9675. Modification of treatment of student loan forgiveness.

Subtitle H--Pensions

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

Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

Subtitle J--Medicaid

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

Subtitle K--Children's Health Insurance Program

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

Subtitle L--Medicare

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

Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

Subtitle N--Other Provisions

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

TITLE X--COMMITTEE ON FOREIGN RELATIONS

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

TITLE XI--COMMITTEE ON INDIAN AFFAIRS

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

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

Subtitle A--Agriculture

SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC
RESPONSE.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of
Agriculture for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $4,000,000,000, to
remain available until expended, to carry out this section.
(b) Use of Funds.--The Secretary of Agriculture shall use
the amounts made available pursuant to subsection (a)--
(1) to purchase food and agricultural commodities;
(2) to purchase and distribute agricultural commodities
(including fresh produce, dairy, seafood, eggs, and meat) to
individuals in need, including through delivery to nonprofit
organizations and through restaurants and other food related
entities, as determined by the Secretary, that may receive,
store, process, and distribute food items;
(3) to make grants and loans for small or midsized food
processors or distributors, seafood processing facilities and
processing vessels, farmers markets, producers, or other
organizations to respond to COVID-19, including for measures
to protect workers against COVID-19; and
(4) to make loans and grants and provide other assistance
to maintain and improve food and agricultural supply chain
resiliency.
(c) Animal Health.--
(1) COVID-19 animal surveillance.--The Secretary of
Agriculture shall conduct monitoring and surveillance of
susceptible animals for incidence of SARS-CoV-2.
(2) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $300,000,000 to carry
out this subsection.
(d) Overtime Fees.--
(1) Small establishment; very small establishment
definitions.--The terms ``small establishment'' and ``very
small establishment'' have the meaning given those terms in
the final rule entitled ``Pathogen Reduction; Hazard Analysis
and Critical Control Point (HACCP) Systems'' published in the
Federal Register on July 25, 1996 (61 Fed. Reg. 38806).
(2) Overtime inspection cost reduction.--Notwithstanding
section 10703 of the Farm Security and Rural Investment Act
of 2002 (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C.
695), section 25 of the Poultry Products Inspection Act (21
U.S.C. 468), and section 24 of the Egg Products Inspection
Act (21 U.S.C. 1053), and any regulations promulgated by the
Department of Agriculture implementing such provisions of law
and subject to the availability of funds under paragraph (3),
the Secretary of Agriculture shall reduce the amount of
overtime inspection costs borne by federally-inspected small
establishments and very small establishments engaged in meat,
poultry, or egg products processing and subject to the
requirements of the Federal Meat Inspection Act (21 U.S.C.
601 et seq.), the Poultry Products Inspection Act (21 U.S.C.
451 et seq.), or the Egg Products Inspection Act (21 U.S.C.
1031 et seq.), for inspection activities carried out during
the period of fiscal years 2021 through 2030.
(3) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $100,000,000 to carry
out this subsection.

SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL
HEALTH CARE.

(a) Grants.--The Secretary of Agriculture (in this section
referred to as the ``Secretary'') shall use the funds made
available by this section to establish an emergency pilot
program for rural development not later than 150 days after
the date of enactment of this Act to provide grants to
eligible applicants (as defined in section 3570.61(a) of
title 7, Code of Federal Regulations) to be awarded by the
Secretary based on rural development needs related to the
COVID-19 pandemic.
(b) Uses.--An eligible applicant to whom a grant is awarded
under this section may use the grant funds for costs,
including those incurred prior to the issuance of the grant,
as determined by the Secretary, of facilities which primarily
serve rural areas (as defined in section 343(a)(13)(C) of the
Consolidated Farm and Rural Development Act (7 U.S.C.
1991(a)(13)(C)), which are located in a rural area, the
median household income of the population to be served by
which is less than the greater of the poverty line or the
applicable percentage (determined under section 3570.63(b) of
title 7, Code of Federal Regulations) of the State
nonmetropolitan median household income, and for which the
performance of any construction work completed with grant
funds shall meet the condition set forth in section 9003(f)
of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 8103(f)), to--
(1) increase capacity for vaccine distribution;
(2) provide medical supplies to increase medical surge
capacity;
(3) reimburse for revenue lost during the COVID-19
pandemic, including revenue losses incurred prior to the
awarding of the grant;
(4) increase telehealth capabilities, including underlying
health care information systems;
(5) construct temporary or permanent structures to provide
health care services, including vaccine administration or
testing;
(6) support staffing needs for vaccine administration or
testing; and
(7) engage in any other efforts to support rural
development determined to be critical to address the COVID-19
pandemic, including nutritional assistance to vulnerable
individuals, as approved by the Secretary.
(c) Funding.--In addition to amounts otherwise available,
there is appropriated to the

[[Page S1131]]

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

SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.

In addition to amounts otherwise available, there are
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $47,500,000, to remain
available until expended, for necessary administrative
expenses associated with carrying out this subtitle.

SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL
FOR OVERSIGHT OF COVID-19-RELATED PROGRAMS.

In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the
Department of Agriculture for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $2,500,000,
to remain available until September 30, 2022, for audits,
investigations, and other oversight activities of projects
and activities carried out with funds made available to the
Department of Agriculture related to the COVID-19 pandemic.

SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED
FARMERS AND RANCHERS.

(a) Payments.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2021, out of amounts in the Treasury not otherwise
appropriated, such sums as may be necessary, to remain
available until expended, for the cost of loan modifications
and payments under this section.
(2) Payments.--The Secretary shall provide a payment in an
amount up to 120 percent of the outstanding indebtedness of
each socially disadvantaged farmer or rancher as of January
1, 2021, to pay off the loan directly or to the socially
disadvantaged farmer or rancher (or a combination of both),
on each--
(A) direct farm loan made by the Secretary to the socially
disadvantaged farmer or rancher; and
(B) farm loan guaranteed by the Secretary the borrower of
which is the socially disadvantaged farmer or rancher.
(b) Definitions.--In this section:
(1) Farm loan.--The term ``farm loan'' means--
(A) a loan administered by the Farm Service Agency under
subtitle A, B, or C of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1922 et seq.); and
(B) a Commodity Credit Corporation Farm Storage Facility
Loan.
(2) Secretary.--The term ``Secretary'' means the Secretary
of Agriculture.
(3) Socially disadvantaged farmer or rancher.--The term
``socially disadvantaged farmer or rancher'' has the meaning
given the term in section 2501(a) of the Food, Agriculture,
Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).

SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY
DISADVANTAGED FARMERS, RANCHERS, FOREST LAND
OWNERS AND OPERATORS, AND GROUPS.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of
Agriculture for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $1,010,000,000, to
remain available until expended, to carry out this section.
(b) Assistance.--The Secretary of Agriculture shall use the
amounts made available pursuant to subsection (a)--
(1) to provide outreach, mediation, financial training,
capacity building training, cooperative development training
and support, and other technical assistance on issues
concerning food, agriculture, agricultural credit,
agricultural extension, rural development, or nutrition to
socially disadvantaged farmers, ranchers, or forest
landowners, or other members of socially disadvantaged
groups;
(2) to provide grants and loans to improve land access for
socially disadvantaged farmers, ranchers, or forest
landowners, including issues related to heirs' property in a
manner as determined by the Secretary;
(3) to support the activities of one or more equity
commissions that will address racial equity issues within the
Department of Agriculture and its programs, using $5,000,000
of the amount made available pursuant to subsection (a);
(4) to support and supplement agricultural research,
education, and extension, as well as scholarships and
programs that provide internships and pathways to Federal
employment, at--
(A) colleges or universities eligible to receive funds
under the Act of August 30, 1890 (commonly known as the
``Second Morrill Act'') (7 U.S.C. 321 et seq.), including
Tuskegee University;
(B) 1994 Institutions (as defined in section 532 of the
Equity in Educational Land-Grant Status Act of 1994 (7 U.S.C.
301 note; Public Law 103-382));
(C) Alaska Native serving institutions and Native Hawaiian
serving institutions eligible to receive grants under
subsections (a) and (b), respectively, of section 1419B of
the National Agricultural Research, Extension, and Teaching
Policy Act of 1977 (7 U.S.C. 3156);
(D) Hispanic-serving institutions eligible to receive
grants under section 1455 of the National Agricultural
Research, Extension, and Teaching Policy Act of 1977 (7
U.S.C. 3241); and
(E) the insular area institutions of higher education
located in the territories of the United States, as referred
to in section 1489 of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3361);
and
(5) to provide financial assistance to socially
disadvantaged farmers, ranchers, or forest landowners that
are former farm loan borrowers that suffered related adverse
actions or past discrimination or bias in Department of
Agriculture programs, as determined by the Secretary.
(c) Definitions.--In this section:
(1) Nonindustrial private forest land.--The term
``nonindustrial private forest land'' has the meaning given
the term in section 1201(a)(18) of the Food Security Act of
1985 (16 U.S.C. 3801(a)(18)).
(2) Socially disadvantaged farmer, rancher, or forest
landowner.--The term ``socially disadvantaged farmer,
rancher, or forest landowner'' means a farmer, rancher, or
owner or operator of nonindustrial private forest land who is
a member of a socially disadvantaged group.
(3) Socially disadvantaged group.--The term ``socially
disadvantaged group'' has the meaning given the term in
section 2501(a) of the Food, Agriculture, Conservation, and
Trade Act of 1990 (7 U.S.C. 2279(a)).

SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR
COMMODITIES AND ASSOCIATED EXPENSES.

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

Subtitle B--Nutrition

SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

(a) Value of Benefits.--Section 702(a) of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) is
amended by striking ``June 30, 2021'' and inserting
``September 30, 2021''.
(b) SNAP Administrative Expenses.--In addition to amounts
otherwise available, there is hereby appropriated for fiscal
year 2021, out of any amounts in the Treasury not otherwise
appropriated, $1,150,000,000, to remain available until
September 30, 2023, with amounts to be obligated for each of
fiscal years 2021, 2022, and 2023, for the costs of State
administrative expenses associated with carrying out this
section and administering the supplemental nutrition
assistance program established under the Food and Nutrition
Act of 2008 (7 U.S.C. 2011 et seq.), of which--
(1) $15,000,000 shall be for necessary expenses of the
Secretary of Agriculture (in this section referred to as the
``Secretary'') for management and oversight of the program;
and
(2) $1,135,000,000 shall be for the Secretary to make
grants to each State agency for each of fiscal years 2021
through 2023 as follows:
(A) 75 percent of the amounts available shall be allocated
to States based on the share of each State of households that
participate in the supplemental nutrition assistance program
as reported to the Department of Agriculture for the most
recent 12-month period for which data are available, adjusted
by the Secretary (as of the date of the enactment of this
Act) for participation in disaster programs under section
5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
2014(h)); and
(B) 25 percent of the amounts available shall be allocated
to States based on the increase in the number of households
that participate in the supplemental nutrition assistance
program as reported to the Department of Agriculture over the
most recent 12-month period for which data are available,
adjusted by the Secretary (as of the date of the enactment of
this Act) for participation in disaster programs under
section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
2014(h)).

SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING
AND TECHNOLOGY IMPROVEMENTS.

(a) Funding.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated,
$25,000,000 to remain available through September 30, 2026,
to carry out this section.
(b) Use of Funds.--The Secretary of Agriculture may use the
amounts made available pursuant to subsection (a)--
(1) to make technological improvements to improve online
purchasing in the supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7
U.S.C. 2011 et seq.);
(2) to modernize electronic benefit transfer technology;
(3) to support the mobile technologies demonstration
projects and the use of mobile technologies authorized under
section 7(h)(14) of the Food and Nutrition Act of 2008 (7
U.S.C. 2016(h)(14)); and
(4) to provide technical assistance to educate retailers on
the process and technical

[[Page S1132]]

requirements for the online acceptance of the supplemental
nutrition assistance program benefits, for mobile payments,
and for electronic benefit transfer modernization
initiatives.

SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE
PROGRAMS.

Section 704 of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260) is amended--
(1) by striking ``In addition'' and inserting the
following:
``(a) COVID-19 Response Funding.--In addition''; and
(2) by adding at the end the following--
``(b) Additional Funding.--In addition to any other funds
made available, there is appropriated for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$1,000,000,000 to remain available until September 30, 2027,
for the Secretary of Agriculture to provide grants to the
Commonwealth of Northern Mariana Islands, Puerto Rico, and
American Samoa for nutrition assistance, of which $30,000,000
shall be available to provide grants to the Commonwealth of
Northern Mariana Islands for such assistance.''.

SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.

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

SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.

(a) Definitions.--In this section:
(1) Applicable period.--The term ``applicable period''
means a period--
(A) beginning after the date of enactment of this Act, as
selected by a State agency; and
(B) ending not later than the earlier of--
(i) 4 months after the date described in subparagraph (A);
or
(ii) September 30, 2021.
(2) Cash-value voucher.--The term ``cash-value voucher''
has the meaning given the term in section 246.2 of title 7,
Code of Federal Regulations (as in effect on the date of the
enactment of this Act).
(3) Program.--The term ``program'' means the special
supplemental nutrition program for women, infants, and
children established by section 17 of the Child Nutrition Act
of 1966 (42 U.S.C. 1786).
(4) Qualified food package.--The term ``qualified food
package'' means each of the following food packages (as
defined in section 246.10(e) of title 7, Code of Federal
Regulations (as in effect on the date of the enactment of
this Act)):
(A) Food package III-Participants with qualifying
conditions.
(B) Food Package IV-Children 1 through 4 years.
(C) Food Package V-Pregnant and partially (mostly)
breastfeeding women.
(D) Food Package VI-Postpartum women.
(E) Food Package VII-Fully breastfeeding.
(5) Secretary.--The term ``Secretary'' means the Secretary
of Agriculture.
(6) State agency.--The term ``State agency'' has the
meaning given the term in section 17(b) of the Child
Nutrition Act of 1966 (42 U.S.C. 1786(b)).
(b) Authority to Increase Amount of Cash-value Voucher.--
During the public health emergency declared by the Secretary
of Health and Human Services under section 319 of the Public
Health Service Act (42 U.S.C. 247d) on January 31, 2020, with
respect to the Coronavirus Disease 2019 (COVID-19), and in
response to challenges relating to that public health
emergency, the Secretary may, in carrying out the program,
increase the amount of a cash-value voucher under a qualified
food package to an amount that is less than or equal to $35.
(c) Application of Increased Amount of Cash-value Voucher
to State Agencies.--
(1) Notification.--An increase to the amount of a cash-
value voucher under subsection (b) shall apply to any State
agency that notifies the Secretary of--
(A) the intent to use that increased amount, without
further application; and
(B) the applicable period selected by the State agency
during which that increased amount shall apply.
(2) Use of increased amount.--A State agency that makes a
notification to the Secretary under paragraph (1) shall use
the increased amount described in that paragraph--
(A) during the applicable period described in that
notification; and
(B) only during a single applicable period.
(d) Sunset.--The authority of the Secretary under
subsection (b), and the authority of a State agency to
increase the amount of a cash-value voucher under subsection
(c), shall terminate on September 30, 2021.
(e) Funding.--In addition to amounts otherwise made
available, there is appropriated to the Secretary, out of
funds in the Treasury not otherwise appropriated,
$490,000,000 to carry out this section, to remain available
until September 30, 2022.

SEC. 1106. WIC PROGRAM MODERNIZATION.

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

SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR
INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF
25.

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

SEC. 1108. PANDEMIC EBT PROGRAM.

Section 1101 of the Families First Coronavirus Response Act
(7 U.S.C. 2011 note; Public Law 116-127) is amended--
(1) in subsection (a)--
(A) by striking ``During fiscal years 2020 and 2021'' and
inserting ``In any school year in which there is a public
health emergency designation''; and
(B) by inserting ``or in a covered summer period following
a school session'' after ``in session'';
(2) in subsection (g), by striking ``During fiscal year
2020, the'' and inserting ``The'';
(3) in subsection (h)(1)--
(A) by inserting ``either'' after ``at least 1 child
enrolled in such a covered child care facility and''; and
(B) by inserting ``or a Department of Agriculture grant-
funded nutrition assistance program in the Commonwealth of
the Northern Mariana Islands, Puerto Rico, or American
Samoa'' before ``shall be eligible to receive assistance'';
(4) by redesignating subsections (i) and (j) as subsections
(j) and (k), respectively;
(5) by inserting after subsection (h) the following:
``(i) Emergencies During Summer.--The Secretary of
Agriculture may permit a State agency to extend a State
agency plan approved under subsection (b) for not more than
90 days for the purpose of operating the plan during a
covered summer period, during which time schools
participating in the school lunch program under the Richard
B. Russell National School Lunch Act or the school breakfast
program under section 4 of the Child Nutrition Act of 1966
(42 U.S.C. 1773) and covered child care facilities shall be
deemed closed for purposes of this section.'';
(6) in subsection (j) (as so redesignated)--
(A) by redesignating paragraphs (2) through (6) as
paragraphs (3) through (7), respectively;
(B) by inserting after paragraph (1) the following:
``(2) Covered summer period.--The term `covered summer
period' means a summer period that follows a school year
during which there was a public health emergency
designation.''; and
(C) in paragraph (5) (as so redesignated), by striking ``or
another coronavirus with pandemic potential''; and
(7) in subsection (k) (as so redesignated), by inserting
``Federal agencies,'' before ``State agencies''.

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

Subtitle A--Education Matters

PART 1--DEPARTMENT OF EDUCATION

SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF
FUND.

(a) In General.--In addition to amounts otherwise available
through the Education Stabilization Fund, there is
appropriated to the Department of Education for fiscal year
2021, out of any money in the Treasury not otherwise
appropriated, $125,804,800,000, to remain available through
September 30, 2023, to carry out this section.
(b) Grants.--From funds provided under subsection (a), the
Secretary shall make grants to each State educational agency
in accordance with this section.

[[Page S1133]]

(c) Allocations to States.--The amount of each grant under
subsection (b) shall be allocated by the Secretary to each
State in the same proportion as each State received under
part A of title I of the Elementary and Secondary Education
Act of 1965 in the most recent fiscal year.
(d) Subgrants to Local Educational Agencies.--
(1) In general.--Each State shall allocate not less than
87.5 percent of the grant funds awarded to the State under
this section as subgrants to local educational agencies
(including charter schools that are local educational
agencies) in the State in proportion to the amount of funds
such local educational agencies and charter schools that are
local educational agencies received under part A of title I
of the Elementary and Secondary Education Act of 1965 in the
most recent fiscal year.
(2) Availability of funds.--Each State shall make
allocations under paragraph (1) to local educational agencies
in an expedited and timely manner and, to the extent
practicable, not later than 60 days after the receipt of such
funds.
(e) Uses of Funds.--A local educational agency that
receives funds under this section--
(1) shall reserve not less than 20 percent of such funds to
address learning loss through the implementation of evidence-
based interventions, such as summer learning or summer
enrichment, extended day, comprehensive afterschool programs,
or extended school year programs, and ensure that such
interventions respond to students' academic, social, and
emotional needs and address the disproportionate impact of
the coronavirus on the student subgroups described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education
Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students
experiencing homelessness, and children and youth in foster
care; and
(2) shall use the remaining funds for any of the following:
(A) Any activity authorized by the Elementary and Secondary
Education Act of 1965.
(B) Any activity authorized by the Individuals with
Disabilities Education Act.
(C) Any activity authorized by the Adult Education and
Family Literacy Act.
(D) Any activity authorized by the Carl D. Perkins Career
and Technical Education Act of 2006.
(E) Coordination of preparedness and response efforts of
local educational agencies with State, local, Tribal, and
territorial public health departments, and other relevant
agencies, to improve coordinated responses among such
entities to prevent, prepare for, and respond to coronavirus.
(F) Activities to address the unique needs of low-income
children or students, children with disabilities, English
learners, racial and ethnic minorities, students experiencing
homelessness, and foster care youth, including how outreach
and service delivery will meet the needs of each population.
(G) Developing and implementing procedures and systems to
improve the preparedness and response efforts of local
educational agencies.
(H) Training and professional development for staff of the
local educational agency on sanitation and minimizing the
spread of infectious diseases.
(I) Purchasing supplies to sanitize and clean the
facilities of a local educational agency, including buildings
operated by such agency.
(J) Planning for, coordinating, and implementing activities
during long-term closures, including providing meals to
eligible students, providing technology for online learning
to all students, providing guidance for carrying out
requirements under the Individuals with Disabilities
Education Act and ensuring other educational services can
continue to be provided consistent with all Federal, State,
and local requirements.
(K) Purchasing educational technology (including hardware,
software, and connectivity) for students who are served by
the local educational agency that aids in regular and
substantive educational interaction between students and
their classroom instructors, including low-income students
and children with disabilities, which may include assistive
technology or adaptive equipment.
(L) Providing mental health services and supports,
including through the implementation of evidence-based full-
service community schools.
(M) Planning and implementing activities related to summer
learning and supplemental afterschool programs, including
providing classroom instruction or online learning during the
summer months and addressing the needs of low-income
students, children with disabilities, English learners,
migrant students, students experiencing homelessness, and
children in foster care.
(N) Addressing learning loss among students, including low-
income students, children with disabilities, English
learners, racial and ethnic minorities, students experiencing
homelessness, and children and youth in foster care, of the
local educational agency, including by--
(i) administering and using high-quality assessments that
are valid and reliable, to accurately assess students'
academic progress and assist educators in meeting students'
academic needs, including through differentiating
instruction;
(ii) implementing evidence-based activities to meet the
comprehensive needs of students;
(iii) providing information and assistance to parents and
families on how they can effectively support students,
including in a distance learning environment; and
(iv) tracking student attendance and improving student
engagement in distance education.
(O) School facility repairs and improvements to enable
operation of schools to reduce risk of virus transmission and
exposure to environmental health hazards, and to support
student health needs.
(P) Inspection, testing, maintenance, repair, replacement,
and upgrade projects to improve the indoor air quality in
school facilities, including mechanical and non-mechanical
heating, ventilation, and air conditioning systems,
filtering, purification and other air cleaning, fans, control
systems, and window and door repair and replacement.
(Q) Developing strategies and implementing public health
protocols including, to the greatest extent practicable,
policies in line with guidance from the Centers for Disease
Control and Prevention for the reopening and operation of
school facilities to effectively maintain the health and
safety of students, educators, and other staff.
(R) Other activities that are necessary to maintain the
operation of and continuity of services in local educational
agencies and continuing to employ existing staff of the local
educational agency.
(f) State Funding.--With funds not otherwise allocated
under subsection (d), a State--
(1) shall reserve not less than 5 percent of the total
amount of grant funds awarded to the State under this section
to carry out, directly or through grants or contracts,
activities to address learning loss by supporting the
implementation of evidence-based interventions, such as
summer learning or summer enrichment, extended day,
comprehensive afterschool programs, or extended school year
programs, and ensure that such interventions respond to
students' academic, social, and emotional needs and address
the disproportionate impact of the coronavirus on the student
subgroups described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care, including by providing
additional support to local educational agencies to fully
address such impacts;
(2) shall reserve not less than 1 percent of the total
amount of grant funds awarded to the State under this section
to carry out, directly or through grants or contracts, the
implementation of evidence-based summer enrichment programs,
and ensure such programs respond to students' academic,
social, and emotional needs and address the disproportionate
impact of the coronavirus on the student populations
described in section 1111(b)(2)(B)(xi) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care;
(3) shall reserve not less than 1 percent of the total
amount of grant funds awarded to the State under this section
to carry out, directly or through grants or contracts, the
implementation of evidence-based comprehensive afterschool
programs, and ensure such programs respond to students'
academic, social, and emotional needs and address the
disproportionate impact of the coronavirus on the student
populations described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care;
(4) shall reserve 2.5 percent of the total amount of grant
funds awarded to the State under this section to carry out,
directly or through grants or contracts, the purchase of
educational technology (including hardware, software, and
connectivity) for students who are served by the local
educational agencies in the State that aids in regular and
substantive educational interaction between students and
their classroom instructors, including low-income students
and children with disabilities, which may include assistive
technology or adaptive equipment; and
(5) may reserve not more than one-half of 1 percent of the
total amount of grant funds awarded to the State under this
section for administrative costs and the remainder for
emergency needs as determined by the State educational agency
to address issues responding to coronavirus, which may be
addressed through the use of grants or contracts.
(g) Reallocation.--A State shall return to the Secretary
any funds received under this section that the State does not
award within 1 year of receiving such funds and the Secretary
shall reallocate such funds to the remaining States in
accordance with subsection (c).
(h) Definitions.--In this section--
(1) the terms ``child'', ``children with disabilities'',
``distance education'', ``elementary school'', ``English
learner'', ``evidence-based'', ``secondary school'', ``local
educational agency'', ``parent'', ``Secretary'', ``State
educational agency'', and ``technology'' have the meanings
given those terms in section 8101 of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7801);
(2) the term ``full-service community school'' has the
meaning given that term in section 4622(2) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and

[[Page S1134]]

(3) the term ``State'' means each of the 50 States, the
District of Columbia, and the Commonwealth of Puerto Rico.

SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.

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

SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.

In addition to amounts otherwise available, there is
appropriated to the Department of Education for fiscal year
2021, out of any money in the Treasury not otherwise
appropriated, $39,584,570,000, to remain available through
September 30, 2023, for making allocations to institutions of
higher education in accordance with the same terms and
conditions of section 314 of the Coronavirus Response and
Relief Supplemental Appropriations Act, 2021 (division M of
Public Law 116-260), except that--
(1) subsection (a)(1) of such section 314 shall be applied
by substituting ``91 percent'' for ``89 percent'';
(2) subsection (a)(2) of such section 314 shall be
applied--
(A) in the matter preceding subparagraph (A), by
substituting ``under the heading `Higher Education' in the
Department of Education Appropriations Act, 2020'' for ``in
the Further Consolidated Appropriations Act, 2020 (Public Law
116-94)''; and
(B) in subparagraph (B), by substituting ``under the
heading `Higher Education' in the Department of Education
Appropriations Act, 2020'' for ``in the Further Consolidated
Appropriations Act, 2020 (Public Law 116-94)'';
(3) an institution that receives an allocation apportioned
in accordance with clause (iii) of subsection (a)(2)(A) of
such section 314 that has a total endowment size of less than
$1,000,000 (including an institution that does not have an
endowment) shall be treated by the Secretary as having a
total endowment size of $1,000,000 for the purposes of such
clause (iii);
(4) subsection (a)(4) of such section 314 shall be applied
by substituting ``1 percent'' for ``3 percent'';
(5) except as provided in paragraphs (7) and (9) of
subsection (d) of such section 314, an institution shall use
a portion of funds received under this section to--
(A) implement evidence-based practices to monitor and
suppress coronavirus in accordance with public health
guidelines; and
(B) conduct direct outreach to financial aid applicants
about the opportunity to receive a financial aid adjustment
due to the recent unemployment of a family member or
independent student, or other circumstances, described in
section 479A of the Higher Education Act of 1965 (20 U.S.C.
1087tt);
(6) the following shall not apply to funds provided or
received in accordance with this section--
(A) subsection (b) of such section 314;
(B) paragraph (2) of subsection (c) of such section 314;
(C) paragraphs (1), (2), (4), (5), (6), and (8) of
subsection (d) of such section 314;
(D) subsections (e) and (f) of such section 314; and
(E) section 316 of the Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (division M of Public
Law 116-260); and
(7) an institution that receives an allocation under this
section apportioned in accordance with subparagraphs (A)
through (D) of subsection (a)(1) of such section 314 shall
use not less than 50 percent of such allocation to provide
emergency financial aid grants to students in accordance with
subsection (c)(3) of such section 314.

SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.

(a) State Maintenance of Effort.--
(1) In general.--As a condition of receiving funds under
section 2001, a State shall maintain support for elementary
and secondary education, and for higher education (which
shall include State funding to institutions of higher
education and State need-based financial aid, and shall not
include support for capital projects or for research and
development or tuition and fees paid by students), in each of
fiscal years 2022 and 2023 at least at the proportional
levels of such State's support for elementary and secondary
education and for higher education relative to such State's
overall spending, averaged over fiscal years 2017, 2018, and
2019.
(2) Waiver.--For the purpose of relieving fiscal burdens
incurred by States in preventing, preparing for, and
responding to the coronavirus, the Secretary of Education may
waive any maintenance of effort requirements associated with
the Education Stabilization Fund.
(b) State Maintenance of Equity.--
(1) High-need local educational agencies.--As a condition
of receiving funds under section 2001, a State educational
agency shall not, in fiscal year 2022 or 2023, reduce State
funding (as calculated on a per-pupil basis) for any high-
need local educational agency in the State by an amount that
exceeds the overall per-pupil reduction in State funds, if
any, across all local educational agencies in such State in
such fiscal year.
(2) Highest poverty local educational agencies.--
Notwithstanding paragraph (1), as a condition of receiving
funds under section 2001, a State educational agency shall
not, in fiscal year 2022 or 2023, reduce State funding (as
calculated on a per-pupil basis) for any highest poverty
local educational agency below the level of funding (as
calculated on a per-pupil basis) provided to each such local
educational agency in fiscal year 2019.
(c) Local Educational Agency Maintenance of Equity for
High-poverty Schools.--
(1) In general.--As a condition of receiving funds under
section 2001, a local educational agency shall not, in fiscal
year 2022 or 2023--
(A) reduce per-pupil funding (from combined State and local
funding) for any high-poverty school served by such local
educational agency by an amount that exceeds--
(i) the total reduction in local educational agency funding
(from combined State and local funding) for all schools
served by the local educational agency in such fiscal year
(if any); divided by
(ii) the number of children enrolled in all schools served
by the local educational agency in such fiscal year; or
(B) reduce per-pupil, full-time equivalent staff in any
high-poverty school by an amount that exceeds--
(i) the total reduction in full-time equivalent staff in
all schools served by such local educational agency in such
fiscal year (if any); divided by
(ii) the number of children enrolled in all schools served
by the local educational agency in such fiscal year.
(2) Exception.--Paragraph (1) shall not apply to a local
educational agency in fiscal year 2022 or 2023 that meets at
least 1 of the following criteria in such fiscal year:
(A) Such local educational agency has a total enrollment of
less than 1,000 students.
(B) Such local educational agency operates a single school.
(C) Such local educational agency serves all students
within each grade span with a single school.
(D) Such local educational agency demonstrates an
exceptional or uncontrollable circumstance, such as
unpredictable changes in student enrollment or a precipitous
decline in the financial resources of such agency, as
determined by the Secretary of Education.
(d) Definitions.--In this section:
(1) Elementary education; secondary education.--The terms
``elementary education'' and ``secondary education'' have the
meaning given such terms under State law.
(2) Highest poverty local educational agency.--The term
``highest poverty local educational agency'' means a local
educational agency that is among the group of local
educational agencies in the State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available from the
Department of Commerce (or, for local educational agencies
for which no such data are available, such other data as the
Secretary of Education determines are satisfactory); and
(B) collectively serve not less than 20 percent of the
State's total enrollment of students served by all local
educational agencies in the State.
(3) High-need local educational agency.--The term ``high-
need local educational agency'' means a local educational
agency that is among the group of local educational agencies
in the State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available from the
Department of Commerce (or, for local educational agencies
for which no such data are available, such other data as the
Secretary of Education determines are satisfactory); and
(B) collectively serve not less than 50 percent of the
State's total enrollment of students served by all local
educational agencies in the State.
(4) High-poverty school.--
(A) In general.--The term ``high-poverty school'' means,
with respect to a school served by a local educational
agency, a school that is in the highest quartile of schools
served by such local educational agency based on the
percentage of economically disadvantaged students served, as
determined by the State in accordance with subparagraph (B).
(B) Determination.--In making the determination under
subparagraph (A), a State shall select a measure of poverty
established for the purposes of this paragraph by the
Secretary of Education and apply such measure consistently to
all schools in the State.
(5) Overall per-pupil reduction in state funds.--The term
``overall per-pupil reduction in State funds'' means, with
respect to a fiscal year--
(A) the amount of any reduction in the total amount of
State funds provided to all local educational agencies in the
State in such fiscal year compared to the total amount of
such funds provided to all local

[[Page S1135]]

educational agencies in the State in the previous fiscal
year; divided by
(B) the aggregate number of children enrolled in all
schools served by all local educational agencies in the State
in the fiscal year for which the determination is being made.
(6) State.--The term ``State'' means each of the 50 States,
the District of Columbia, and the Commonwealth of Puerto
Rico.

SEC. 2005. OUTLYING AREAS.

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

SEC. 2006. GALLAUDET UNIVERSITY.

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

SEC. 2007. STUDENT AID ADMINISTRATION.

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

SEC. 2008. HOWARD UNIVERSITY.

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

SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.

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

SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.

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

SEC. 2011. PROGRAM ADMINISTRATION.

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

SEC. 2012. OFFICE OF INSPECTOR GENERAL.

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

SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR
PROPRIETARY INSTITUTIONS OF HIGHER EDUCATION.

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

PART 2--MISCELLANEOUS

SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

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

SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.

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

SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.

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

Subtitle B--Labor Matters

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

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

[[Page S1136]]

processing facilities, agricultural workplaces and
correctional facilities.
(2) $12,500,000 shall be for the Office of Inspector
General.

Subtitle C--Human Services and Community Supports

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

(a) Child Care and Development Block Grant Funding.--In
addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any amounts in the
Treasury not otherwise appropriated, $14,990,000,000, to
remain available through September 30, 2021, to carry out the
program authorized under section 658C of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858a) without
regard to requirements in sections 658E(c)(3)(E) or 658G of
such Act (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to
States, territories, Indian Tribes, and Tribal organizations
from funds made available under this subsection shall be
obligated in fiscal year 2021 or the succeeding 2 fiscal
years. States, territories, Indian Tribes, and Tribal
organizations are authorized to use such funds to provide
child care assistance to health care sector employees,
emergency responders, sanitation workers, and other workers
deemed essential during the response to coronavirus by public
officials, without regard to the income eligibility
requirements of section 658P(4) of the Child Care and
Development Block Grant Act (42 U.S.C. 9858n(4)).
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated,
$35,000,000, to remain available through September 30, 2025,
for the costs of providing technical assistance and
conducting research and for the administrative costs to carry
out this section and section 2202 of this subtitle.

SEC. 2202. CHILD CARE STABILIZATION.

(a) Definitions.--In this section:
(1) COVID-19 public health emergency.--The term ``COVID-19
public health emergency'' means the public health emergency
declared by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act (42 U.S.C. 247d)
on January 31, 2020, with respect to COVID-19, including any
renewal of the declaration.
(2) Eligible child care provider.--The term ``eligible
child care provider'' means--
(A) an eligible child care provider as defined in section
658P of the Child Care and Development Block Grant Act of
1990 (42 U.S.C. 9858n); or
(B) a child care provider that is licensed, regulated, or
registered in the State, territory, or Indian Tribe on the
date of enactment of this Act and meets applicable State and
local health and safety requirements.
(b) Child Care Stabilization Funding.--In addition to
amounts otherwise available, there is appropriated for fiscal
year 2021, out of any amounts in the Treasury not otherwise
appropriated, $23,975,000,000, to remain available through
September 30, 2021, for grants under this section in
accordance with the Child Care and Development Block Grant
Act of 1990.
(c) Grants.--From the amounts appropriated to carry out
this section and under the authority of section 658O of the
Child Care and Development Block Grant Act of 1990 (42 U.S.C.
9858m) and this section, the Secretary shall award to each
lead agency a child care stabilization grant, without regard
to the requirements in subparagraphs (C) and (E) of section
658E(c)(3), and in section 658G, of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3),
9858e). Such grant shall be allotted in accordance with
section 658O of the Child Care and Development Block Grant
Act of 1990 (42 U.S.C. 9858m).
(d) State Reservations and Subgrants.--
(1) Reservation.--A lead agency for a State that receives a
child care stabilization grant pursuant to subsection (c)
shall reserve not more than 10 percent of such grant funds to
administer subgrants, provide technical assistance and
support for applying for and accessing the subgrant
opportunity, publicize the availability of the subgrants,
carry out activities to increase the supply of child care,
and provide technical assistance to help child care providers
implement policies as described in paragraph (2)(D)(i).
(2) Subgrants to qualified child care providers.--
(A) In general.--The lead agency shall use the remainder of
the grant funds awarded pursuant to subsection (c) to make
subgrants to qualified child care providers described in
subparagraph (B), regardless of such a provider's previous
receipt of other Federal assistance, to support the stability
of the child care sector during and after the COVID-19 public
health emergency.
(B) Qualified child care provider.--To be qualified to
receive a subgrant under this paragraph, a provider shall be
an eligible child care provider that on the date of
submission of an application for the subgrant, was either--
(i) open and available to provide child care services; or
(ii) closed due to public health, financial hardship, or
other reasons relating to the COVID-19 public health
emergency.
(C) Subgrant amount.--The amount of such a subgrant to a
qualified child care provider shall be based on the
provider's stated current operating expenses, including costs
associated with providing or preparing to provide child care
services during the COVID-19 public health emergency, and to
the extent practicable, cover sufficient operating expenses
to ensure continuous operations for the intended period of
the subgrant.
(D) Application.--The lead agency shall--
(i) make available on the lead agency's website an
application for qualified child care providers that includes
certifications that, for the duration of the subgrant--

(I) the provider applying will, when open and available to
provide child care services, implement policies in line with
guidance from the corresponding State, Tribal, and local
authorities, and in accordance with State, Tribal, and local
orders, and, to the greatest extent possible, implement
policies in line with guidance from the Centers for Disease
Control and Prevention;
(II) for each employee, the provider will pay not less than
the full compensation, including any benefits, that was
provided to the employee as of the date of submission of the
application for the subgrant (referred to in this subclause
as ``full compensation''), and will not take any action that
reduces the weekly amount of the employee's compensation
below the weekly amount of full compensation, or that reduces
the employee's rate of compensation below the rate of full
compensation, including the involuntary furloughing of any
employee employed on the date of submission of the
application for the subgrant; and
(III) the provider will provide relief from copayments and
tuition payments for the families enrolled in the provider's
program, to the extent possible, and prioritize such relief
for families struggling to make either type of payment; and

(ii) accept and process applications submitted under this
subparagraph on a rolling basis, and provide subgrant funds
in advance of provider expenditures, except as provided in
subsection (e)(2).
(E) Obligation.--The lead agency shall notify the Secretary
if it is unable to obligate at least 50 percent of the funds
received pursuant to subsection (c) that are available for
subgrants described in this paragraph within 9 months of the
date of enactment of this Act.
(e) Uses of Funds.--
(1) In general.--A qualified child care provider that
receives funds through such a subgrant shall use the funds
for at least one of the following:
(A) Personnel costs, including payroll and salaries or
similar compensation for an employee (including any sole
proprietor or independent contractor), employee benefits,
premium pay, or costs for employee recruitment and retention.
(B) Rent (including rent under a lease agreement) or
payment on any mortgage obligation, utilities, facility
maintenance or improvements, or insurance.
(C) Personal protective equipment, cleaning and
sanitization supplies and services, or training and
professional development related to health and safety
practices.
(D) Purchases of or updates to equipment and supplies to
respond to the COVID-19 public health emergency.
(E) Goods and services necessary to maintain or resume
child care services.
(F) Mental health supports for children and employees.
(2) Reimbursement.--The qualified child care provider may
use the subgrant funds to reimburse the provider for sums
obligated or expended before the date of enactment of this
Act for the cost of a good or service described in paragraph
(1) to respond to the COVID-19 public health emergency.
(f) Supplement Not Supplant.--Amounts made available to
carry out this section shall be used to supplement and not
supplant other Federal, State, and local public funds
expended to provide child care services for eligible
individuals.

SEC. 2203. HEAD START.

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

SEC. 2204. PROGRAMS FOR SURVIVORS.

(a) In General.--Section 303 of the Family Violence
Prevention and Services Act (42 U.S.C. 10403) is amended by
adding at the end the following:
``(d) Additional Funding.--For the purposes of carrying out
this title, in addition to amounts otherwise made available
for such purposes, there are appropriated, out of any amounts
in the Treasury not otherwise appropriated, for fiscal year
2021, to remain available until expended except as otherwise
provided in this subsection, each of the following:
``(1) $180,000,000 to carry out sections 301 through 312,
to be allocated in the manner described in subsection (a)(2),
except that--
``(A) a reference in subsection (a)(2) to an amount
appropriated under subsection (a)(1) shall be considered to
be a reference to an amount appropriated under this
paragraph;

[[Page S1137]]

``(B) the matching requirement in section 306(c)(4) and
condition in section 308(d)(3) shall not apply; and
``(C) each reference in section 305(e) to `the end of the
following fiscal year' shall be considered to be a reference
to `the end of fiscal year 2025'; and
``(D) funds made available to a State in a grant under
section 306(a) and obligated in a timely manner shall be
available for expenditure, by the State or a recipient of
funds from the grant, through the end of fiscal year 2025;
``(2) $18,000,000 to carry out section 309.
``(3) $2,000,000 to carry out section 313, of which
$1,000,000 shall be allocated to support Indian
communities.''.
(b) COVID-19 Public Health Emergency Defined.--In this
section, the term ``COVID-19 public health emergency'' means
the public health emergency declared by the Secretary of
Health and Human Services under section 319 of the Public
Health Service Act (42 U.S.C. 247d) on January 31, 2020, with
respect to COVID-19, including any renewal of the
declaration.
(c) Grants to Support Culturally Specific Populations.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary of
Health and Human Services (in this section referred to as the
``Secretary''), $49,500,000 for fiscal year 2021, to be
available until expended, to carry out this subsection
(excluding Federal administrative costs, for which funds are
appropriated under subsection (e)).
(2) Use of funds.--From amounts appropriated under
paragraph (1), the Secretary acting through the Director of
the Family Violence Prevention and Services Program, shall--
(A) support culturally specific community-based
organizations to provide culturally specific activities for
survivors of sexual assault and domestic violence, to address
emergent needs resulting from the COVID-19 public health
emergency and other public health concerns; and
(B) support culturally specific community-based
organizations that provide culturally specific activities to
promote strategic partnership development and collaboration
in responding to the impact of COVID-19 and other public
health concerns on survivors of sexual assault and domestic
violence.
(d) Grants to Support Survivors of Sexual Assault.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary,
$198,000,000 for fiscal year 2021, to be available until
expended, to carry out this subsection (excluding Federal
administrative costs, for which funds are appropriated under
subsection (e)).
(2) Use of funds.--From amounts appropriated under
paragraph (1), the Secretary acting through the Director of
the Family Violence Prevention and Services Program, shall
assist rape crisis centers in transitioning to virtual
services and meeting the emergency needs of survivors.
(e) Administrative Costs.--In addition to amounts otherwise
made available, there is appropriated to the Secretary, out
of any amounts in the Treasury not otherwise appropriated,
$2,500,000 for fiscal year 2021, to remain available until
expended, for the Federal administrative costs of carrying
out subsections (c) and (d).

SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.

In addition to amounts otherwise available, there is
appropriated to the Secretary of Health and Human Services
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, the following amounts, to remain
available through September 30, 2023:
(1) $250,000,000 for carrying out the program authorized
under section 201 of the Child Abuse Prevention and Treatment
Act (42 U.S.C. 5116), which shall be allocated without regard
to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall
be allotted to States in accordance with section 203 of such
Act (42 U.S.C. 5116b), except that--
(A) in subsection (b)(1)(A) of such section 203, ``70
percent'' shall be deemed to be ``100 percent''; and
(B) subsections (b)(1)(B) and (c) of such section 203 shall
not apply; and
(2) $100,000,000 for carrying out the State grant program
authorized under section 106 of the Child Abuse Prevention
and Treatment Act (42 U.S.C. 5106a), which shall be allocated
without regard to section 112(a)(2) of such Act (42 U.S.C.
5106h(a)(2)).

SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND
THE NATIONAL SERVICE TRUST.

(a) Corporation for National and Community Service.--In
addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, to the Corporation for
National and Community Service, $852,000,000, to remain
available through September 30, 2024, to carry out subsection
(b), except that amounts to carry out subsection (b)(7) shall
remain available until September 30, 2026.
(b) Allocation of Amounts.--Amounts provided by subsection
(a) shall be allocated as follows:
(1) Americorps state and national.--$620,000,000 shall be
used--
(A) to increase the living allowances of participants in
national service programs; and
(B) to make funding adjustments to existing (as of the date
of enactment of this Act) awards and award new and additional
awards to entities to support programs described in
paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of
subsection (a), and subsection (b)(2), of section 122 of the
National and Community Service Act of 1990 (42 U.S.C. 12572),
whether or not the entities are already grant recipients
under such provisions on the date of enactment of this Act,
and notwithstanding section 122(a)(1)(B)(vi) of the National
and Community Service Act of 1990 (42 U.S.C.
12572(a)(1)(B)(vi)), by--
(i) prioritizing entities serving communities
disproportionately impacted by COVID-19 and utilizing
culturally competent and multilingual strategies in the
provision of services; and
(ii) taking into account the diversity of communities and
participants served by such entities, including racial,
ethnic, socioeconomic, linguistic, or geographic diversity.
(2) State commissions.--$20,000,000 shall be used to make
adjustments to existing (as of the date of enactment of this
Act) awards and new and additional awards, including awards
to State Commissions on National and Community Service, under
section 126(a) of the National and Community Service Act of
1990 (42 U.S.C. 12576(a)).
(3) Volunteer generation fund.--$20,000,000 shall be used
for expenses authorized under section 501(a)(4)(F) of the
National and Community Service Act of 1990 (42 U.S.C.
12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B)
of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants
awarded by the Corporation for National and Community Service
on a competitive basis.
(4) Americorps vista.--$80,000,000 shall be used for the
purposes described in section 101 of the Domestic Volunteer
Service Act of 1973 (42 U.S.C. 4951), including to increase
the living allowances of volunteers, described in section
105(b) of the Domestic Volunteer Service Act of 1973 (42
U.S.C. 4955(b)).
(5) National senior service corps.--$30,000,000 shall be
used for the purposes described in section 200 of the
Domestic Volunteer Service Act of 1973 (42 U.S.C. 5000).
(6) Administrative costs.--$73,000,000 shall be used for
the Corporation for National and Community Service for
administrative expenses to carry out programs and activities
funded by subsection (a).
(7) Office of inspector general.--$9,000,000 shall be used
for the Office of Inspector General of the Corporation for
National and Community Service for salaries and expenses
necessary for oversight and audit of programs and activities
funded by subsection (a).
(c) National Service Trust.--In addition to amounts
otherwise made available, there is appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $148,000,000, to remain available until
expended, for administration of the National Service Trust,
and for payment to the Trust for the provision of educational
awards pursuant to section 145(a)(1)(A) of the National and
Community Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

Subtitle D--Public Health

SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE
CENTERS FOR DISEASE CONTROL AND PREVENTION.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Health
and Human Services (in this subtitle referred to as the
``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $7,500,000,000, to
remain available until expended, to carry out activities to
plan, prepare for, promote, distribute, administer, monitor,
and track COVID-19 vaccines.
(b) Use of Funds.--The Secretary, acting through the
Director of the Centers for Disease Control and Prevention,
and in consultation with other agencies, as applicable,
shall, in conducting activities referred to in subsection
(a)--
(1) conduct activities to enhance, expand, and improve
nationwide COVID-19 vaccine distribution and administration,
including activities related to distribution of ancillary
medical products and supplies related to vaccines; and
(2) provide technical assistance, guidance, and support to,
and award grants or cooperative agreements to, State, local,
Tribal, and territorial public health departments for
enhancement of COVID-19 vaccine distribution and
administration capabilities, including--
(A) the distribution and administration of vaccines
licensed under section 351 of the Public Health Service Act
(42 U.S.C. 262) or authorized under section 564 of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and
ancillary medical products and supplies related to vaccines;
(B) the establishment and expansion, including staffing
support, of community vaccination centers, particularly in
underserved areas;
(C) the deployment of mobile vaccination units,
particularly in underserved areas;
(D) information technology, standards-based data, and
reporting enhancements, including improvements necessary to
support standards-based sharing of data related to vaccine
distribution and vaccinations and systems that enhance
vaccine safety, effectiveness, and uptake, particularly among
underserved populations;

[[Page S1138]]

(E) facilities enhancements;
(F) communication with the public regarding when, where,
and how to receive COVID-19 vaccines; and
(G) transportation of individuals to facilitate
vaccinations, including at community vaccination centers and
mobile vaccination units, particularly for underserved
populations.
(c) Supplemental Funding for State Vaccination Grants.--
(1) Definitions.--In this subsection:
(A) Base formula.--The term ``base formula'' means the
allocation formula that applied to the Public Health
Emergency Preparedness cooperative agreement in fiscal year
2020.
(B) Alternative allocation.--The term ``alternative
allocation'' means an allocation to each State, territory, or
locality calculated using the percentage derived from the
allocation received by such State, territory, or locality of
the aggregate amount of fiscal year 2020 Public Health
Emergency Preparedness cooperative agreement awards under
section 319C-1 of the Public Health Service Act (42 U.S.C.
247d-3a).
(2) Supplemental funding.--
(A) In general.--Not later than 21 days after the date of
enactment of this Act, the Secretary shall use amounts
described in subsection (a) to provide supplemental funding
to any State, locality, or territory that received less of
the amounts that were appropriated under title III of
division M of Public Law 116-260 for vaccination grants to be
issued by the Centers for Disease Control and Prevention than
such State, locality, or territory would have received had
such amounts been allocated using the alternative allocation.
(B) Amount.--The amount of supplemental funding provided
under this subsection shall be equal to the difference
between--
(i) the amount the State, locality, or territory received,
or would receive, under the base formula; and
(ii) the amount the State, locality, or territory would
receive under the alternative allocation.

SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.

In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until expended, to carry
out activities, acting through the Director of the Centers
for Disease Control and Prevention--
(1) to strengthen vaccine confidence in the United States,
including its territories and possessions;
(2) to provide further information and education with
respect to vaccines licensed under section 351 of the Public
Health Service Act (42 U.S.C. 262) or authorized under
section 564 of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 360bbb-3); and
(3) to improve rates of vaccination throughout the United
States, including its territories and possessions, including
through activities described in section 313 of the Public
Health Service Act, as amended by section 311 of division BB
of the Consolidated Appropriations Act, 2021 (Public Law 116-
260).

SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
THERAPEUTICS, AND MEDICAL SUPPLIES.

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

SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND
DEVICE ACTIVITIES AT THE FOOD AND DRUG
ADMINISTRATION.

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

SEC. 2305. REDUCED COST-SHARING.

(a) In General.--Section 1402 of the Patient Protection and
Affordable Care Act is amended by redesignating subsection
(f) as subsection (g) and by inserting after subsection (e)
the following new subsection:
``(f) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--For purposes of this section, in
the case of an individual who has received, or has been
approved to receive, unemployment compensation for any week
beginning during 2021, for the plan year in which such week
begins--
``(1) such individual shall be treated as meeting the
requirements of subsection (b)(2), and
``(2) for purposes of subsections (c) and (d), there shall
not be taken into account any household income of the
individual in excess of 133 percent of the poverty line for a
family of the size involved.''.
(b) Effective Date.--The amendment made by this section
shall apply to plan years beginning after December 31, 2020.

Subtitle E--Testing

SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND
MITIGATION ACTIVITIES.

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

SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND
SURVEILLANCE.

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

[[Page S1139]]

(3) enhance and expand the informatics capabilities of the
public health workforce; and
(4) award grants for the construction, alteration, or
renovation of facilities to improve genomic sequencing and
surveillance capabilities at the State and local level.

SEC. 2403. FUNDING FOR GLOBAL HEALTH.

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

SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING
CENTER.

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

Subtitle F--Public Health Workforce

SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.

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

SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.

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

Subtitle G--Public Health Investments

SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY
CARE.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Health
and Human Services (in this subtitle referred to as the
``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $7,600,000,000, to
remain available until expended, for necessary expenses for
awarding grants and cooperative agreements under section 330
of the Public Health Service Act (42 U.S.C. 254b) to be
awarded without regard to the time limitation in subsection
(e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and
(r)(2)(B) of such section 330, and for necessary expenses for
awarding grants to Federally qualified health centers, as
described in section 1861(aa)(4)(B) of the Social Security
Act (42 U.S.C.1395x(aa)(4)(B)), and for awarding grants or
contracts to Papa Ola Lokahi and to qualified entities under
sections 4 and 6 of the Native Hawaiian Health Care
Improvement Act (42 U.S.C. 11703, 11705). Of the total amount
appropriated by the preceding sentence, not less than
$20,000,000 shall be for grants or contracts to Papa Ola
Lokahi and to qualified entities under sections 4 and 6 of
the Native Hawaiian Health Care Improvement Act (42 U.S.C.
11703, 11705).
(b) Use of Funds.--Amounts made available to an awardee
pursuant to subsection (a) shall be used--
(1) to plan, prepare for, promote, distribute, administer,
and track COVID-19 vaccines, and to carry out other vaccine-
related activities;
(2) to detect, diagnose, trace, and monitor COVID-19
infections and related activities necessary to mitigate the
spread of COVID-19, including activities related to, and
equipment or supplies purchased for, testing, contact
tracing, surveillance, mitigation, and treatment of COVID-19;
(3) to purchase equipment and supplies to conduct mobile
testing or vaccinations for COVID-19, to purchase and
maintain mobile vehicles and equipment to conduct such
testing or vaccinations, and to hire and train laboratory
personnel and other staff to conduct such mobile testing or
vaccinations, particularly in medically underserved areas;
(4) to establish, expand, and sustain the health care
workforce to prevent, prepare for, and respond to COVID-19,
and to carry out other health workforce-related activities;
(5) to modify, enhance, and expand health care services and
infrastructure; and
(6) to conduct community outreach and education activities
related to COVID-19.
(c) Past Expenditures.--An awardee may use amounts awarded
pursuant to subsection (a) to cover the costs of the awardee
carrying out any of the activities described in subsection
(b) during the period beginning on the date of the
declaration of a public health emergency by the Secretary
under section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020, with respect to COVID-19 and
ending on the date of such award.

SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

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

SEC. 2603. FUNDING FOR NURSE CORPS.

In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$200,000,000, to remain available until expended, for
carrying out section 846 of the Public Health Service Act (42
U.S.C. 297n).

SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE
GRADUATE MEDICAL EDUCATION.

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

[[Page S1140]]

health centers receiving payments under section 340H of the
Public Health Service Act (42 U.S.C. 256h) to carry out
activities under such section.

SEC. 2605. FUNDING FOR FAMILY PLANNING.

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

Subtitle H--Mental Health and Substance Use Disorder

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

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

SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND
TREATMENT OF SUBSTANCE ABUSE.

In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$1,500,000,000, to remain available until expended, for
carrying out subpart II of part B of title XIX of the Public
Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III
of part B of title XIX of such Act (42 U.S.C. 300x-51 et
seq.), section 505(d) of such Act (42 U.S.C. 290aa-4(d)) with
respect to substance abuse, and section 515(d) of such Act
(42 U.S.C. 290bb-21(d)). Notwithstanding section 1952 of the
Public Health Service Act (42 U.S.C. 300x-62), any amount
awarded to a State out of amounts appropriated by this
section shall be expended by the State by September 30, 2025.

SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE
DISORDER TRAINING FOR HEALTH CARE
PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC
SAFETY OFFICERS.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $80,000,000, to remain available until
expended, for the purpose described in subsection (b).
(b) Use of Funding.--The Secretary, acting through the
Administrator of the Health Resources and Services
Administration, shall, taking into consideration the needs of
rural and medically underserved communities, use amounts
appropriated by subsection (a) to award grants or contracts
to health professions schools, academic health centers, State
or local governments, Indian Tribes and Tribal organizations,
or other appropriate public or private nonprofit entities (or
consortia of entities, including entities promoting
multidisciplinary approaches), to plan, develop, operate, or
participate in health professions and nursing training
activities for health care students, residents,
professionals, paraprofessionals, trainees, and public safety
officers, and employers of such individuals, in evidence-
informed strategies for reducing and addressing suicide,
burnout, mental health conditions, and substance use
disorders among health care professionals.

SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN
ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF
MENTAL HEALTH AND SUBSTANCE USE DISORDER
SERVICES BY HEALTH CARE PROFESSIONALS.

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

SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO
PROMOTE MENTAL HEALTH AMONG THEIR HEALTH
PROFESSIONAL WORKFORCE.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until
expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary, acting through the
Administrator of the Health Resources and Services
Administration, shall, taking into consideration the needs of
rural and medically underserved communities, use amounts
appropriated by subsection (a) to award grants or contracts
to entities providing health care, including health care
providers associations and Federally qualified health
centers, to establish, enhance, or expand evidence-informed
programs or protocols to promote mental health among their
providers, other personnel, and members.

SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL
SUBSTANCE USE DISORDER SERVICES.

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

SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL
BEHAVIORAL HEALTH NEEDS.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $50,000,000, to remain available until
expended, to carry out the purpose described in subsection
(b).
(b) Use of Funds.--
(1) In general.--The Secretary, acting through the
Assistant Secretary for Mental Health and Substance Use,
shall award grants to State, local, Tribal, and territorial
governments, Tribal organizations, nonprofit community-based
entities, and primary care and behavioral health
organizations to address increased community behavioral
health needs worsened by the COVID-19 public health
emergency.
(2) Use of grant funds.--Grant funds awarded under this
section to eligible entities shall be used for promoting care
coordination among local entities; training the mental and
behavioral health workforce, relevant stakeholders, and
community members; expanding evidence-based integrated models
of care; addressing surge capacity for mental and behavioral
health needs; providing mental and behavioral health services
to individuals with mental health needs (including co-
occurring substance use disorders) as delivered by behavioral
and mental health professionals utilizing telehealth
services; and supporting, enhancing, or expanding mental and
behavioral health preventive and crisis intervention
services.

SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS
NETWORK.

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

SEC. 2709. FUNDING FOR PROJECT AWARE.

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

SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.

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

[[Page S1141]]

SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION
AND TRAINING.

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

SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.

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

SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED
COMMUNITY BEHAVIORAL HEALTH CLINICS.

In addition to amounts otherwise available, there is
appropriated to the Secretary, acting through the Assistant
Secretary for Mental Health and Substance Use, for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $420,000,000, to remain available until
expended, for grants to communities and community
organizations that meet the criteria for Certified Community
Behavioral Health Clinics pursuant to section 223(a) of the
Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a
note).

Subtitle I--Exchange Grant Program

SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE
MODERNIZATION.

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

Subtitle J--Continued Assistance to Rail Workers

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

(a) In General.--Section 2(a)(5)(A) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is
amended--
(1) in the first sentence--
(A) by striking ``March 14, 2021'' and inserting ``August
29, 2021'';
(B) by striking ``or July 1, 2020'' and inserting ``July 1,
2020, or July 1, 2021''; and
(2) by adding at the end the following: ``For registration
periods beginning after March 14, 2021, but on or before
August 29, 2021, the recovery benefit payable under this
subparagraph shall be in the amount of $800.''.
(b) Clarification on Authority to Use Funds.--Funds
appropriated under subparagraph (B) of section 2(a)(5) of the
Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5))
shall be available to cover the cost of recovery benefits
provided under such section 2(a)(5) by reason of the
amendments made by subsection (a) as well as to cover the
cost of such benefits provided under such section 2(a)(5) as
in effect on the day before the date of enactment of this
Act.

SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.

(a) In General.--Section 2(c)(2)(D) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is
amended--
(1) in clause (i)--
(A) in subclause (I), by striking ``185 days'' and
inserting ``305 days'';
(B) in subclause (II),
(i) by striking ``19 consecutive 14-day periods'' and
inserting ``31 consecutive 14-day periods''; and
(ii) by striking ``6 consecutive 14-day periods'' and
inserting ``18 consecutive 14-day periods'';
(2) in clause (ii)--
(A) by striking ``120 days of unemployment'' and inserting
``240 days of unemployment'';
(B) by striking ``12 consecutive 14-day periods'' and
inserting ``24 consecutive 14-day periods''; and
(C) by striking ``6 consecutive 14-day periods'' and
inserting ``18 consecutive 14-day periods''; and
(3) in clause (iii)--
(A) by striking ``June 30, 2021'' and inserting ``June 30,
2022''; and
(B) by striking ``the provisions of clauses (i) and (ii)
shall not apply to any employee whose extended benefit period
under subparagraph (B) begins after March 14, 2021, and shall
not apply to any employee with respect to any registration
period beginning after April 5, 2021.'' and inserting ``the
provisions of clauses (i) and (ii) shall not apply to any
employee with respect to any registration period beginning
after August 29, 2021.''
(b) Clarification on Authority to Use Funds.--Funds
appropriated under either the first or second sentence of
clause (v) of section 2(c)(2)(D) of the Railroad Unemployment
Insurance Act shall be available to cover the cost of
additional extended unemployment benefits provided under such
section 2(c)(2)(D) by reason of the amendments made by
subsection (a) as well as to cover the cost of such benefits
provided under such section 2(c)(2)(D) as in effect on the
day before the date of enactment of this Act.

SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD
FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
INSURANCE ACT.

(a) In General.--Section 2112(a) of the CARES Act (15
U.S.C. 9030(a)) is amended by striking ``March 14, 2021'' and
inserting ``August 29, 2021''.
(b) Clarification on Authority To Use Funds.--Funds
appropriated under section 2112(c) of the CARES Act (15
U.S.C. 9030(c)) shall be available to cover the cost of
additional benefits payable due to section 2112(a) of such
Act by reason of the amendments made by subsection (a) as
well as to cover the cost of such benefits payable due to
such section 2112(a) as in effect on the day before the date
of enactment of this Act.

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

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

Subtitle K--Ratepayer Protection

SEC. 2911. FUNDING FOR LIHEAP.

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

SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Health
and Human Services (in this section referred to as the
``Secretary'') for fiscal year 2021, out of any amounts in
the Treasury not otherwise appropriated, $500,000,000, to
remain available until expended, for grants to States and
Indian Tribes to assist low-income households, particularly
those with the lowest incomes, that pay a high proportion of
household income for drinking water and wastewater services,
by providing funds to owners or operators of public water
systems or treatment works to reduce arrearages of and rates
charged to such households for such services.
(b) Allotment.--The Secretary shall--
(1) allot amounts appropriated in this section to a State
or Indian Tribe based on--
(A) the percentage of households in the State, or under the
jurisdiction of the Indian Tribe, with income equal or less
than 150 percent of the Federal poverty line; and
(B) the percentage of households in the State, or under the
jurisdiction of the Indian Tribe, that spend more than 30
percent of monthly income on housing; and
(2) reserve up to 3 percent of the amount appropriated in
this section for Indian Tribes and tribal organizations.

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

SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$1,434,000,000, to remain available until expended, to carry
out the Older Americans Act of 1965.
(b) Allocation of Amounts.--Amounts made available by
subsection (a) shall be available as follows:
(1) $750,000,000 shall be available to carry out part C of
title III of such Act.
(2) $25,000,000 shall be available to carry out title VI of
such Act, including part C of such title.
(3) $460,000,000 shall be available to carry out part B of
title III of such Act, including for--
(A) supportive services of the types made available for
fiscal year 2020;
(B) efforts related to COVID-19 vaccination outreach,
including education, communication, transportation, and other
activities to facilitate vaccination of older individuals;
and

[[Page S1142]]

(C) prevention and mitigation activities related to COVID-
19 focused on addressing extended social isolation among
older individuals, including activities for investments in
technological equipment and solutions or other strategies
aimed at alleviating negative health effects of social
isolation due to long-term stay-at-home recommendations for
older individuals for the duration of the COVID-19 public
health emergency.
(4) $44,000,000 shall be available to carry out part D of
title III of such Act.
(5) $145,000,000 shall be available to carry out part E of
title III of such Act.
(6) $10,000,000 shall be available to carry out the long-
term care ombudsman program under title VII of such Act.

SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON
GRANDFAMILIES AND KINSHIP FAMILIES.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Health
and Human Services for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $10,000,000, to
remain available through September 30, 2025, for the
Secretary, acting through the Administrator of the
Administration for Community Living, to establish, directly
or through grants or contracts, a National Technical
Assistance Center on Grandfamilies and Kinship Families (in
this section referred to as the ``Center'') to provide
training, technical assistance, and resources for government
programs, nonprofit and other community-based organizations,
and Indian Tribes, Tribal organizations, and urban Indian
organizations, that serve grandfamilies and kinship families
to support the health and well-being of members of
grandfamilies and kinship families, including caregivers,
children, and their parents. The Center shall focus primarily
on serving grandfamilies and kinship families in which the
primary caregiver is an adult age 55 or older, or the child
has one or more disabilities.
(b) Activities of the Center.--The Center shall--
(1) engage experts to stimulate the development of new and
identify existing evidence-based, evidence-informed, and
exemplary practices or programs related to health promotion
(including mental health and substance use disorder
treatment), education, nutrition, housing, financial needs,
legal issues, disability self-determination, caregiver
support, and other issues to help serve caregivers, children,
and their parents in grandfamilies and kinship families;
(2) encourage and support the implementation of the
evidence-based, evidence-informed, and exemplary practices or
programs identified under paragraph (1) to support
grandfamilies and kinship families and to promote
coordination of services for grandfamilies and kinship
families across systems that support them;
(3) facilitate learning across States, territories, Indian
Tribes, Tribal organizations, and urban Indian organizations
for providing technical assistance, resources, and training
related to issues described in paragraph (1) to individuals
and entities across systems that directly work with
grandfamilies and kinship families;
(4) help government programs, nonprofit and other
community-based organizations, and Indian Tribes, Tribal
organizations, and urban Indian organizations, serving
grandfamilies and kinship families, to plan and coordinate
responses to assist grandfamilies and kinship families during
national, State, Tribal, territorial, and local emergencies
and disasters; and
(5) assist government programs, and nonprofit and other
community-based organizations, in promoting equity and
implementing culturally and linguistically appropriate
approaches as the programs and organizations serve
grandfamilies and kinship families.

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

Subtitle A--Defense Production Act of 1950

SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.

(a) Supporting Enhanced Use of the Defense Production Act
of 1950.--In addition to funds otherwise available, there is
appropriated, for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $10,000,000,000,
notwithstanding section 304(e) of the Defense Production Act
of 1950 (50 U.S.C. 4534(e)), to remain available until
September 30, 2025, to carry out titles I, III, and VII of
such Act in accordance with subsection (b).
(b) Medical Supplies and Equipment.--
(1) Testing, ppe, vaccines, and other materials.--Except as
provided in paragraph (2), amounts appropriated in subsection
(a) shall be used for the purchase, production (including the
construction, repair, and retrofitting of government-owned or
private facilities as necessary), or distribution of medical
supplies and equipment (including durable medical equipment)
related to combating the COVID-19 pandemic, including--
(A) in vitro diagnostic products for the detection of SARS-
CoV-2 or the diagnosis of the virus that causes COVID-19, and
the reagents and other materials necessary for producing,
conducting, or administering such products, and the
machinery, equipment, laboratory capacity, or other
technology necessary to produce such products;
(B) face masks and personal protective equipment, including
face shields, nitrile gloves, N-95 filtering facepiece
respirators, and any other masks or equipment (including
durable medical equipment) needed to respond to the COVID-19
pandemic, and the materials, machinery, additional
manufacturing lines or facilities, or other technology
necessary to produce such equipment; and
(C) drugs, devices, and biological products that are
approved, cleared, licensed, or authorized for use in
treating or preventing COVID-19 and symptoms related to
COVID-19, and any materials, manufacturing machinery,
additional manufacturing or fill-finish lines or facilities,
technology, or equipment (including durable medical
equipment) necessary to produce or use such drugs, biological
products, or devices (including syringes, vials, or other
supplies or equipment related to delivery, distribution, or
administration).
(2) Responding to public health emergencies.--After
September 30, 2022, amounts appropriated in subsection (a)
may be used for any activity authorized by paragraph (1), or
any other activity necessary to meet critical public health
needs of the United States, with respect to any pathogen that
the President has determined has the potential for creating a
public health emergency.

Subtitle B--Housing Provisions

SEC. 3201. EMERGENCY RENTAL ASSISTANCE.

(a) Funding.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of the
Treasury for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $21,550,000,000, to
remain available until September 30, 2027, for making
payments to eligible grantees under this section--
(2) Reservation of funds.--Of the amount appropriated under
paragraph (1), the Secretary shall reserve--
(A) $305,000,000 for making payments under this section to
the Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa;
(B) $30,000,000 for costs of the Secretary for the
administration of emergency rental assistance programs and
technical assistance to recipients of any grants made by the
Secretary to provide financial and other assistance to
renters;
(C) $3,000,000 for administrative expenses of the Inspector
General relating to oversight of funds provided in this
section; and
(D) $2,500,000,000 for payments to high-need grantees as
provided in this section.
(b) Allocation of Funds to Eligible Grantees.--
(1) Allocation for states and units of local government.--
(A) In general.--The amount appropriated under paragraph
(1) of subsection (a) that remains after the application of
paragraph (2) of such subsection shall be allocated to
eligible grantees described in subparagraphs (A) and (B) of
subsection (f)(1) in the same manner as the amount
appropriated under section 501 of subtitle A of title V of
division N of the Consolidated Appropriations Act, 2021
(Public Law 116-260) is allocated to States and units of
local government under subsection (b)(1) of such section,
except that section 501(b) of such subtitle A shall be
applied--
(i) without regard to clause (i) of paragraph (1)(A);
(ii) by deeming the amount appropriated under paragraph (1)
of subsection (a) of this Act that remains after the
application of paragraph (2) of such subsection to be the
amount deemed to apply for purposes of applying clause (ii)
of section 501(b)(1)(A) of such subtitle A;
(iii) by substituting ``$152,000,000'' for ``$200,000,000''
each place such term appears;
(iv) in subclause (I) of such section 501(b)(1)(A)(v), by
substituting ``under section 3201 of the American Rescue Plan
Act of 2021'' for ``under section 501 of subtitle A of title
V of division N of the Consolidated Appropriations Act,
2021''; and
(v) in subclause (II) of such section 501(b)(1)(A)(v), by
substituting ``local government elects to receive funds from
the Secretary under section 3201 of the American Rescue Plan
Act of 2021 and will use the funds in a manner consistent
with such section'' for ``local government elects to receive
funds from the Secretary under section 501 of subtitle A of
title V of division N of the Consolidated Appropriations Act,
2021 and will use the funds in a manner consistent with such
section''.
(B) Pro rata adjustment.--The Secretary shall make pro rata
adjustments in the amounts of the allocations determined
under subparagraph (A) of this paragraph for entities
described in such subparagraph as necessary to ensure that
the total amount of allocations made pursuant to such
subparagraph does not exceed the remainder appropriated
amount described in such subparagraph.
(2) Allocations for territories.--The amount reserved under
subsection (a)(2)(A) shall be allocated to eligible grantees
described in subsection (f)(1)(C) in the same manner as the
amount appropriated under section 501(a)(2)(A) of subtitle A
of title V of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116-260) is allocated under section
501(b)(3) of such subtitle A to eligible grantees described
under subparagraph (C) of such section 501(b)(3), except that
section 501(b)(3) of such subtitle A shall be applied--
(A) in subparagraph (A), by inserting ``of section 3201 of
the American Rescue Plan Act of 2021'' after ``the amount
reserved under subsection (a)(2)(A)''; and

[[Page S1143]]

(B) in clause (i) of subparagraph (B), by substituting
``the amount equal to 0.3 percent of the amount appropriated
under subsection (a)(1)'' with ``the amount equal to 0.3
percent of the amount appropriated under subsection (a)(1) of
section 3201 of the American Rescue Plan Act of 2021''.
(3) High-need grantees.--The Secretary shall allocate funds
reserved under subsection (a)(2)(D) to eligible grantees with
a high need for assistance under this section, with the
number of very low-income renter households paying more than
50 percent of income on rent or living in substandard or
overcrowded conditions, rental market costs, and change in
employment since February 2020 used as the factors for
allocating funds.
(c) Payment Schedule.--
(1) In general.--The Secretary shall pay all eligible
grantees not less than 40 percent of each such eligible
grantee's total allocation provided under subsection (b)
within 60 days of enactment of this Act.
(2) Subsequent payments.--The Secretary shall pay to
eligible grantees additional amounts in tranches up to the
full amount of each such eligible grantee's total allocation
in accordance with a procedure established by the Secretary,
provided that any such procedure established by the Secretary
shall require that an eligible grantee must have obligated
not less than 75 percent of the funds already disbursed by
the Secretary pursuant to this section prior to disbursement
of additional amounts.
(d) Use of Funds.--
(1) In general.--An eligible grantee shall only use the
funds provided from payments made under this section as
follows:
(A) Financial assistance.--
(i) In general.--Subject to clause (ii) of this
subparagraph, funds received by an eligible grantee from
payments made under this section shall be used to provide
financial assistance to eligible households, not to exceed 18
months, including the payment of--

(I) rent;
(II) rental arrears;
(III) utilities and home energy costs;
(IV) utilities and home energy costs arrears; and
(V) other expenses related to housing, as defined by the
Secretary.

(ii) Limitation.--The aggregate amount of financial
assistance an eligible household may receive under this
section, when combined with financial assistance provided
under section 501 of subtitle A of title V of division N of
the Consolidated Appropriations Act, 2021 (Public Law 116-
260), shall not exceed 18 months.
(B) Housing stability services.--Not more than 10 percent
of funds received by an eligible grantee from payments made
under this section may be used to provide case management and
other services intended to help keep households stably
housed.
(C) Administrative costs.--Not more than 15 percent of the
total amount paid to an eligible grantee under this section
may be used for administrative costs attributable to
providing financial assistance, housing stability services,
and other affordable rental housing and eviction prevention
activities, including for data collection and reporting
requirements related to such funds.
(D) Other affordable rental housing and eviction prevention
activities.--An eligible grantee may use any funds from
payments made under this section that are unobligated on
October 1, 2022, for purposes in addition to those specified
in this paragraph, provided that--
(i) such other purposes are affordable rental housing and
eviction prevention purposes, as defined by the Secretary,
serving very low-income families (as such term is defined in
section 3(b) of the United States Housing Act of 1937 (42
U.S.C. 1437a(b))); and
(ii) prior to obligating any funds for such purposes, the
eligible grantee has obligated not less than 75 percent of
the total funds allocated to such eligible grantee in
accordance with this section.
(2) Distribution of assistance.--Amounts appropriated under
subsection (a)(1) of this section shall be subject to the
same terms and conditions that apply under paragraph (4) of
section 501(c) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) to
amounts appropriated under subsection (a)(1) of such section
501.
(e) Reallocation of Funds.--
(1) In general.--Beginning March 31, 2022, the Secretary
shall reallocate funds allocated to eligible grantees in
accordance with subsection (b) but not yet paid in accordance
with subsection (c)(2) according to a procedure established
by the Secretary.
(2) Eligibility for reallocated funds.--The Secretary shall
require an eligible grantee to have obligated 50 percent of
the total amount of funds allocated to such eligible grantee
under subsection (b) to be eligible to receive funds
reallocated under paragraph (1) of this subsection.
(3) Payment of reallocated funds by the secretary.--The
Secretary shall pay to each eligible grantee eligible for a
payment of reallocated funds described in paragraph (2) of
this subsection the amount allocated to such eligible grantee
in accordance with the procedure established by the Secretary
in accordance with paragraph (1) of this subsection.
(4) Use of reallocated funds.--Eligible grantees may use
any funds received in accordance with this subsection only
for purposes specified in paragraph (1) of subsection (d).
(f) Definitions.--In this section:
(1) Eligible grantee.--The term ``eligible grantee'' means
any of the following:
(A) The 50 States of the United States and the District of
Columbia.
(B) A unit of local government (as defined in paragraph
(5)).
(C) The Commonwealth of Puerto Rico, the United States
Virgin Islands, Guam, the Commonwealth of the Northern
Mariana Islands, and American Samoa.
(2) Eligible household.--The term ``eligible household''
means a household of 1 or more individuals who are obligated
to pay rent on a residential dwelling and with respect to
which the eligible grantee involved determines that--
(A) 1 or more individuals within the household has--
(i) qualified for unemployment benefits; or
(ii) experienced a reduction in household income, incurred
significant costs, or experienced other financial hardship
during or due, directly or indirectly, to the coronavirus
pandemic;
(B) 1 or more individuals within the household can
demonstrate a risk of experiencing homelessness or housing
instability; and
(C) the household is a low-income family (as such term is
defined in section 3(b) of the United States Housing Act of
1937 (42 U.S.C. 1437a(b)).
(3) Inspector general.--The term ``Inspector General''
means the Inspector General of the Department of the
Treasury.
(4) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury.
(5) Unit of local government.--The term ``unit of local
government'' has the meaning given such term in section 501
of subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).
(g) Availability.--Funds provided to an eligible grantee
under a payment made under this section shall remain
available through September 30, 2025.
(h) Extension of Availability Under Program for Existing
Funding.--Paragraph (1) of section 501(e) of subtitle A of
title V of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260) is amended by striking ``December
31, 2021'' and inserting ``September 30, 2022''.

SEC. 3202. EMERGENCY HOUSING VOUCHERS.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Housing
and Urban Development (in this section referred to as the
``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $5,000,000,000, to
remain available until September 30, 2030, for--
(1) incremental emergency vouchers under subsection (b);
(2) renewals of the vouchers under subsection (b);
(3) fees for the costs of administering vouchers under
subsection (b) and other eligible expenses defined by notice
to prevent, prepare, and respond to coronavirus to facilitate
the leasing of the emergency vouchers, such as security
deposit assistance and other costs related to retention and
support of participating owners; and
(4) adjustments in the calendar year 2021 section 8 renewal
funding allocation, including mainstream vouchers, for public
housing agencies that experience a significant increase in
voucher per-unit costs due to extraordinary circumstances or
that, despite taking reasonable cost savings measures, would
otherwise be required to terminate rental assistance for
families as a result of insufficient funding.
(b) Emergency Vouchers.--
(1) In general.--The Secretary shall provide emergency
rental assistance vouchers under subsection (a), which shall
be tenant-based rental assistance under section 8(o) of the
United States Housing Act of 1937 (42 U.S.C. 1437f(o)).
(2) Qualifying individuals or families defined.--For the
purposes of this section, qualifying individuals or families
are those who are--
(A) homeless (as such term is defined in section 103(a) of
the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11302(a));
(B) at risk of homelessness (as such term is defined in
section 401(1) of the McKinney-Vento Homeless Assistance Act
(42 U.S.C. 11360(1)));
(C) fleeing, or attempting to flee, domestic violence,
dating violence, sexual assault, stalking, or human
trafficking, as defined by the Secretary; or
(D) recently homeless, as determined by the Secretary, and
for whom providing rental assistance will prevent the
family's homelessness or having high risk of housing
instability.
(3) Allocation.--The Secretary shall notify public housing
agencies of the number of emergency vouchers provided under
this section to be allocated to the agency not later than 60
days after the date of the enactment of this Act, in
accordance with a formula that includes public housing agency
capacity and ensures geographic diversity, including with
respect to rural areas, among public housing agencies
administering the Housing Choice Voucher program.
(4) Terms and conditions.--
(A) Election to administer.--The Secretary shall establish
a procedure for public housing agencies to accept or decline
the emergency vouchers allocated to the agency in accordance
with the formula under subparagraph (3).

[[Page S1144]]

(B) Failure to use vouchers promptly.--If a public housing
agency fails to lease its authorized vouchers under
subsection (b) on behalf of eligible families within a
reasonable period of time, the Secretary may revoke and
redistribute any unleased vouchers and associated funds,
including administrative fees and costs referred to in
subsection (a)(3), to other public housing agencies according
to the formula under paragraph (3).
(5) Waivers and alternative requirements.--The Secretary
may waive or specify alternative requirements for any
provision of the United States Housing Act of 1937 (42 U.S.C.
1437 et seq.) or regulation applicable to such statute other
than requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to expedite or
facilitate the use of amounts made available in this section.
(6) Termination of vouchers upon turnover.--After September
30, 2023, a public housing agency may not reissue any
vouchers made available under this section when assistance
for the family assisted ends.
(c) Technical Assistance and Other Costs.--The Secretary
may use not more $20,000,000 of the amounts made available
under this section for the costs to the Secretary of
administering and overseeing the implementation of this
section and the Housing Choice Voucher program generally,
including information technology, financial reporting, and
other costs. Of the amounts set aside under this subsection,
the Secretary may use not more than $10,000,000, without
competition, to make new awards or increase prior awards to
existing technical assistance providers to provide an
immediate increase in capacity building and technical
assistance to public housing agencies.
(d) Implementation.--The Secretary may implement the
provisions of this section by notice.

SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.

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

SEC. 3204. HOUSING COUNSELING.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Neighborhood
Reinvestment Corporation (in this section referred to as the
``Corporation'') for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2025, for grants to
housing counseling intermediaries approved by the Department
of Housing and Urban Development, State housing finance
agencies, and NeighborWorks organizations for providing
housing counseling services, as authorized under the
Neighborhood Reinvestment Corporation Act (42 U.S.C. 8101-
8107) and consistent with the discretion set forth in section
606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
administer grant programs. Of the grant funds made available
under this subsection, not less than 40 percent shall be
provided to counseling organizations that--
(1) target housing counseling services to minority and low-
income populations facing housing instability; or
(2) provide housing counseling services in neighborhoods
having high concentrations of minority and low-income
populations.
(b) Limitation.--The aggregate amount provided to
NeighborWorks organizations under this section shall not
exceed 15 percent of the total of grant funds made available
by subsection (a).
(c) Administration and Oversight.--The Corporation may
retain a portion of the amounts provided under this section,
in a proportion consistent with its standard rate for program
administration in order to cover its expenses related to
program administration and oversight.
(d) Housing Counseling Services Defined.-- For the purposes
of this section, the term ``housing counseling services''
means--
(1) housing counseling provided directly to households
facing housing instability, such as eviction, default,
foreclosure, loss of income, or homelessness;
(2) education, outreach, training, technology upgrades, and
other program related support; and
(3) operational oversight funding for grantees and
subgrantees that receive funds under this section.

SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES
PROGRAM.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Housing
and Urban Development (in this section referred to as the
``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $5,000,000,000, to
remain available until September 30, 2025, except that
amounts authorized under subsection (d)(3) shall remain
available until September 30, 2029, for assistance under
title II of the Cranston-Gonzalez National Affordable Housing
Act (42 U.S.C. 12721 et seq.) for the following activities to
primarily benefit qualifying individuals or families:
(1) Tenant-based rental assistance.
(2) The development and support of affordable housing
pursuant to section 212(a) of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act''
herein).
(3) Supportive services to qualifying individuals or
families not already receiving such supportive services,
including--
(A) activities listed in section 401(29) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11360(29));
(B) housing counseling; and
(C) homeless prevention services.
(4) The acquisition and development of non-congregate
shelter units, all or a portion of which may--
(A) be converted to permanent affordable housing;
(B) be used as emergency shelter under subtitle B of title
IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11371-11378);
(C) be converted to permanent housing under subtitle C of
title IV of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11381-11389); or
(D) remain as non-congregate shelter units.
(b) Qualifying Individuals or Families Defined.--For the
purposes of this section, qualifying individuals or families
are those who are--
(1) homeless, as defined in section 103(a) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11302(a));
(2) at-risk of homelessness, as defined in section 401(1)
of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11360(1));
(3) fleeing, or attempting to flee, domestic violence,
dating violence, sexual assault, stalking, or human
trafficking, as defined by the Secretary;
(4) in other populations where providing supportive
services or assistance under section 212(a) of the Act (42
U.S.C. 12742(a)) would prevent the family's homelessness or
would serve those with the greatest risk of housing
instability; or
(5) veterans and families that include a veteran family
member that meet one of the preceding criteria.
(c) Terms and Conditions.--
(1) Funding restrictions.--The cost limits in section
212(e) (42 U.S.C. 12742(e)), the commitment requirements in
section 218(g) (42 U.S.C. 12748(g)), the matching
requirements in section 220 (42 U.S.C. 12750), and the set-
aside for housing developed, sponsored, or owned by community
housing development organizations required in section 231 of
the Act (42 U.S.C. 12771) shall not apply for amounts made
available in this section.
(2) Administrative costs.-- Notwithstanding sections 212(c)
and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the
funds made available in this section for carrying out
activities authorized in this section, a grantee may use up
to fifteen percent of its allocation for administrative and
planning costs.
(3) Operating expenses.--Notwithstanding sections 212(a)
and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee
may use up to an additional five percent of its allocation
for the payment of operating expenses of community housing
development organizations and nonprofit organizations
carrying out activities authorized under this section, but
only if--
(A) such funds are used to develop the capacity of the
community housing development organization or nonprofit
organization in the jurisdiction or insular area to carry out
activities authorized under this section; and
(B) the community housing development organization or
nonprofit organization complies with the limitation on
assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
(4) Contracting.--A grantee, when contracting with service
providers engaged directly in the provision of services under
paragraph (a)(3), shall, to the extent practicable, enter
into contracts in amounts that cover the actual total program
costs and administrative overhead to provide the services
contracted.
(d) Allocation.--
(1) Formula assistance.--Except as provided in paragraphs
(2) and (3), the Secretary shall allocate amounts made
available under this section pursuant to section 217 of the
Act (42 U.S.C. 12747) to grantees that received allocations
pursuant to that same formula in fiscal year 2021, and shall
make such allocations within 30 days of enactment of this
Act.
(2) Technical assistance.--Up to $25,000,000 of the amounts
made available under this section shall be used, without
competition, to make new awards or increase prior awards to
existing technical assistance providers to provide an
immediate increase in capacity building and technical
assistance available to any grantees implementing activities
or projects consistent with this section.
(3) Other costs.--Up to $50,000,000 of the amounts made
available under this section shall be used for the
administrative costs to oversee and administer implementation
of this section and the HOME program generally, including
information technology, financial reporting, and other costs.
(4) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision
of the Cranston-Gonzalez National Affordable

[[Page S1145]]

Housing Act (42 U.S.C. 12701 et seq.) and titles I and IV of
the McKinney-Vento Homelessness Act (42 U.S.C. 11301 et seq.,
11360 et seq.) or regulation for the administration of the
amounts made available under this section other than
requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to expedite or
facilitate the use of amounts made available under this
section.

SEC. 3206. HOMEOWNER ASSISTANCE FUND.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of the
Treasury for the Homeowner Assistance Fund established under
subsection (c) for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $9,961,000,000, to
remain available until September 30, 2025, for qualified
expenses that meet the purposes specified under subsection
(c) and expenses described in subsection (d)(1).
(b) Definitions.--In this section:
(1) Conforming loan limit.--The term ``conforming loan
limit'' means the applicable limitation governing the maximum
original principal obligation of a mortgage secured by a
single-family residence, a mortgage secured by a 2-family
residence, a mortgage secured by a 3-family residence, or a
mortgage secured by a 4-family residence, as determined and
adjusted annually under section 302(b)(2) of the Federal
National Mortgage Association Charter Act (12 U.S.C.
1717(b)(2)) and section 305(a)(2) of the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
(2) Dwelling.--The term ``dwelling'' means any building,
structure, or portion thereof which is occupied as, or
designed or intended for occupancy as, a residence by one or
more individuals.
(3) Eligible entity.--The term ``eligible entity'' means--
(A) a State; or
(B) any entity eligible for payment under subsection (f).
(4) Mortgage.--The term ``mortgage'' means any credit
transaction--
(A) that is secured by a mortgage, deed of trust, or other
consensual security interest on a principal residence of a
borrower that is (i) a 1- to 4-unit dwelling, or (ii)
residential real property that includes a 1- to 4-unit
dwelling; and
(B) the unpaid principal balance of which was, at the time
of origination, not more than the conforming loan limit.
(5) Fund.--The term ``Fund'' means the Homeowner Assistance
Fund established under subsection (c).
(6) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury.
(7) State.--The term ``State'' means any State of the
United States, the District of Columbia, the Commonwealth of
Puerto Rico, Guam, American Samoa, the United States Virgin
Islands, and the Commonwealth of the Northern Mariana
Islands.
(c) Establishment of Fund.--
(1) Establishment; qualified expenses.--There is
established in the Department of the Treasury a Homeowner
Assistance Fund to mitigate financial hardships associated
with the coronavirus pandemic by providing such funds as are
appropriated by subsection (a) to eligible entities for the
purpose of preventing homeowner mortgage delinquencies,
defaults, foreclosures, loss of utilities or home energy
services, and displacements of homeowners experiencing
financial hardship after January 21, 2020, through qualified
expenses related to mortgages and housing, which include--
(A) mortgage payment assistance;
(B) financial assistance to allow a homeowner to reinstate
a mortgage or to pay other housing related costs related to a
period of forbearance, delinquency, or default;
(C) principal reduction;
(D) facilitating interest rate reductions;
(E) payment assistance for--
(i) utilities, including electric, gas, home energy, and
water;
(ii) internet service, including broadband internet access
service, as defined in section 8.1(b) of title 47, Code of
Federal Regulations (or any successor regulation);
(iii) homeowner's insurance, flood insurance, and mortgage
insurance; and
(iv) homeowner's association, condominium association fees,
or common charges;
(F) reimbursement of funds expended by a State, local
government, or designated entity under subsection (f) during
the period beginning on January 21, 2020, and ending on the
date that the first funds are disbursed by the eligible
entity under the Homeowner Assistance Fund, for the purpose
of providing housing or utility payment assistance to
homeowners or otherwise providing funds to prevent
foreclosure or post-foreclosure eviction of a homeowner or
prevent mortgage delinquency or loss of housing or utilities
as a response to the coronavirus disease (COVID) pandemic;
and
(G) any other assistance to promote housing stability for
homeowners, including preventing mortgage delinquency,
default, foreclosure, post-foreclosure eviction of a
homeowner, or the loss of utility or home energy services, as
determined by the Secretary.
(2) Targeting.--Not less than 60 percent of amounts made to
each eligible entity allocated amounts under subsection (d)
or (f) shall be used for qualified expenses that assist
homeowners having incomes equal to or less than 100 percent
of the area median income for their household size or equal
to or less than 100 percent of the median income for the
United States, as determined by the Secretary of Housing and
Urban Development, whichever is greater. The eligible entity
shall prioritize remaining funds to socially disadvantaged
individuals.
(d) Allocation of Funds.--
(1) Administration.--Of any amounts made available under
this section, the Secretary shall reserve--
(A) to the Department of the Treasury, an amount not to
exceed $40,000,000 to administer and oversee the Fund, and to
provide technical assistance to eligible entities for the
creation and implementation of State and tribal programs to
administer assistance from the Fund; and
(B) to the Inspector General of the Department of the
Treasury, an amount to not exceed $2,600,000 for oversight of
the program under this section.
(2) For states.--After the application of paragraphs (1),
(4), and (5) of this subsection and subject to paragraph (3)
of this subsection, the Secretary shall allocate the
remaining funds available within the Homeowner Assistance
Fund to each State of the United States, the District of
Columbia, and the Commonwealth of Puerto Rico based on
homeowner need, for such State relative to all States of the
United States, the District of Columbia, and the Commonwealth
of Puerto Rico, as of the date of the enactment of this Act,
which is determined by reference to--
(A) the average number of unemployed individuals measured
over a period of time not fewer than 3 months and not more
than 12 months; and
(B) the total number of mortgagors with--
(i) mortgage payments that are more than 30 days past due;
or
(ii) mortgages in foreclosure.
(3) Small state minimum.--
(A) In general.--Each State of the United States, the
District of Columbia, and the Commonwealth of Puerto Rico
shall receive no less than $50,000,000 for the purposes
established in (c).
(B) Pro rata adjustments.--The Secretary shall adjust on a
pro rata basis the amount of the payments for each State of
the United States, the District of Columbia, and the
Commonwealth of Puerto Rico determined under this subsection
without regard to this subparagraph to the extent necessary
to comply with the requirements of subparagraph (A).
(4) Territory set-aside.--Notwithstanding any other
provision of this section, of the amounts appropriated under
subsection (a), the Secretary shall reserve $30,000,000 to be
disbursed to Guam, American Samoa, the United States Virgin
Islands, and the Commonwealth of the Northern Mariana Islands
based on each such territory's share of the combined total
population of all such territories, as determined by the
Secretary. For the purposes of this paragraph, population
shall be determined based on the most recent year for which
data are available from the United States Census Bureau.
(5) Tribal set-aside.--The Secretary shall allocate funds
to any eligible entity designated under subsection (f)
pursuant to the requirements of that subsection.
(e) Distribution of Funds to States.--
(1) In general.--The Secretary shall make payments,
beginning not later than 45 days after enactment of this Act,
from amounts allocated under subsection (d) to eligible
entities that have notified the Secretary that they request
to receive payment from the Fund and that the eligible entity
will use such payments in compliance with this section.
(2) Reallocation.--If a State does not request allocated
funds by the 45th day after the date of enactment of this
Act, such State shall not be eligible for a payment from the
Secretary pursuant to this section, and the Secretary shall,
by the 180th day after the date of enactment of this Act,
reallocate any funds that were not requested by such State
among the States that have requested funds by the 45th day
after the date of enactment of this Act. For any such
reallocation of funds, the Secretary shall adhere to the
requirements of subsection (d), except for paragraph (1), to
the greatest extent possible, provided that the Secretary
shall also take into consideration in determining such
reallocation a State's remaining need and a State's record of
using payments from the Fund to serve homeowners at
disproportionate risk of mortgage default, foreclosure, or
displacement, including homeowners having incomes equal to or
less than 100 percent of the area median income for their
household size or 100 percent of the median income for the
United States, as determined by the Secretary of Housing and
Urban Development, whichever is greater, and minority
homeowners.
(f) Tribal Set-aside.--
(1) Set-aside.--Notwithstanding any other provision of this
section, of the amounts appropriated under subsection (a),
the Secretary shall use 5 percent to make payments to
entities that are eligible for payments under clauses (i) and
(ii) of section 501(b)(2)(A) of subtitle A of title V of
division N of the Consolidated Appropriations Act, 2021
(Public Law 116-260) for the purposes described in subsection
(c).
(2) Allocation and payment.--The Secretary shall allocate
the funds set aside under paragraph (1) using the allocation
formulas described in clauses (i) and (ii) of section
501(b)(2)(A) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260),
and shall

[[Page S1146]]

make payments of such amounts beginning no later than 45 days
after enactment of this Act to entities eligible for payment
under clauses (i) and (ii) of section 501(b)(2)(A) of
subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260) that notify the
Secretary that they request to receive payments allocated
from the Fund by the Secretary for purposes described under
subsection (c) and will use such payments in compliance with
this section.
(3) Adjustment.--Allocations provided under this subsection
may be further adjusted as provided by section 501(b)(2)(B)
of subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).

SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT
LOAN BORROWERS.

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

SEC. 3208. FAIR HOUSING ACTIVITIES.

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

Subtitle C--Small Business (SSBCI)

SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.

(a) State Small Business Credit Initiative.--
(1) In general.--The State Small Business Credit Initiative
Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
(A) in section 3003--
(i) in subsection (b)--

(I) by amending paragraph (1) to read as follows:

``(1) In general.--Not later than 30 days after the date of
enactment of subsection (d), the Secretary shall allocate
Federal funds to participating States so that each State is
eligible to receive an amount equal to what the State would
receive under the 2021 allocation, as determined under
paragraph (2).'';

(II) in paragraph (2)--

(aa) by striking ``2009'' each place such term appears and
inserting ``2021'';
(bb) by striking ``2008'' each place such term appears and
inserting ``2020'';
(cc) in subparagraph (A), by striking ``The Secretary'' and
inserting ``With respect to States other than Tribal
governments, the Secretary'';
(dd) in subparagraph (C)(i), by striking ``2007'' and
inserting ``2019''; and
(ee) by adding at the end the following:
``(C) Separate allocation for tribal governments.--
``(i) In general.--With respect to States that are Tribal
governments, the Secretary shall determine the 2021
allocation by allocating $500,000,000 among the Tribal
governments in the proportion the Secretary determines
appropriate, including with consideration to available
employment and economic data regarding each such Tribal
government.
``(ii) Notice of intent; timing of allocation.--With
respect to allocations to States that are Tribal governments,
the Secretary may--

``(I) require Tribal governments that individually or
jointly wish to participate in the Program to file a notice
of intent with the Secretary not later than 30 days after the
date of enactment of subsection (d); and
``(II) notwithstanding paragraph (1), allocate Federal
funds to participating Tribal governments not later than 60
days after the date of enactment of subsection (d).

``(D) Employment data.--If the Secretary determines that
employment data with respect to a State is unavailable from
the Bureau of Labor Statistics of the Department of Labor,
the Secretary shall consider such other economic and
employment data that is otherwise available for purposes of
determining the employment data of such State.''; and

(III) by striking paragraph (3); and

(ii) in subsection (c)--

(I) in paragraph (1)(A)(iii), by inserting before the
period the following: ``that have delivered loans or
investments to eligible businesses''; and
(II) by amending paragraph (4) to read as follows:

``(4) Termination of availability of amounts not
transferred.--
``(A) In general.--Any portion of a participating State's
allocated amount that has not been transferred to the State
under this section may be deemed by the Secretary to be no
longer allocated to the State and no longer available to the
State and shall be returned to the general fund of the
Treasury or reallocated as described under subparagraph (B),
if--
``(i) the second \1/3\ of a State's allocated amount has
not been transferred to the State before the end of the end
of the 3-year period beginning on the date that the Secretary
approves the State for participation; or
``(ii) the last \1/3\ of a State's allocated amount has not
been transferred to the State before the end of the end of
the 6-year period beginning on the date that the Secretary
approves the State for participation.
``(B) Reallocation.--Any amount deemed by the Secretary to
be no longer allocated to a State and no longer available to
such State under subparagraph (A) may be reallocated by the
Secretary to other participating States. In making such a
reallocation, the Secretary shall not take into account the
minimum allocation requirements under subsection (b)(2)(B) or
the specific allocation for Tribal governments described
under subsection (b)(2)(C).'';
(B) in section 3004(d), by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)'';
(C) in section 3005(b), by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)'';
(D) in section 3006(b)(4), by striking ``date of enactment
of this Act'' and inserting ``date of the enactment of
section 3003(d)'';
(E) in section 3007(b), by striking ``March 31, 2011'' and
inserting ``March 31, 2022'';
(F) in section 3009, by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)''; and
(G) in section 3011(b), by striking ``date of the enactment
of this Act'' each place it appears and inserting ``date of
the enactment of section 3003(d)''.
(2) Appropriation.--
(A) In general.--In addition to amounts otherwise
available, there is hereby appropriated to the Secretary of
the Treasury for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $10,000,000,000, to
remain available until expended, to provide support to small
businesses responding to and recovering from the economic
effects of the COVID-19 pandemic, ensure business enterprises
owned and controlled by socially and economically
disadvantaged individuals have access to credit and
investments, provide technical assistance to help small
businesses applying for various support programs, and to pay
reasonable costs of administering such Initiative.
(B) Rescission.--With respect to amounts appropriated under
subparagraph (A)--
(i) the Secretary of the Treasury shall complete all
disbursements and remaining obligations before September 30,
2030; and
(ii) any amounts that remain unexpended (whether obligated
or unobligated) on September 30, 2030, shall be rescinded and
deposited into the general fund of the Treasury.
(b) Additional Allocations to Support Business Enterprises
Owned and Controlled by Socially and Economically
Disadvantaged Individuals.--Section 3003 of the State Small
Business Credit Initiative Act of 2010 (12 U.S.C. 5702) is
amended by adding at the end the following:
``(d) Additional Allocations to Support Business
Enterprises Owned and Controlled by Socially and Economically
Disadvantaged Individuals.--Of the amounts appropriated for
fiscal year 2021 to carry out the Program, the Secretary
shall--
``(1) allocate $1,500,000,000 to States from funds
allocated under this section and, by regulation or other
guidance, prescribe Program requirements that the funds be
expended for business enterprises owned and controlled by
socially and economically disadvantaged individuals; and
``(2) allocate such amounts to States based on the needs of
business enterprises owned and controlled by socially and
economically disadvantaged individuals, as determined by the
Secretary, in each State, and not subject to the allocation
formula described under subsection (b).
``(e) Incentive Allocations to Support Business Enterprises
Owned and Controlled by Socially and Economically
Disadvantaged Individuals.--Of the amounts appropriated for
fiscal year 2021 to carry out the Program, the Secretary
shall set aside $1,000,000,000 for an incentive program under
which the Secretary shall increase the second \1/3\ and last
\1/3\ allocations for States that demonstrate robust support,
as determined by the Secretary, for business concerns owned
and controlled by socially and economically disadvantaged
individuals in the deployment of prior allocation amounts.''.
(c) Additional Allocations to Support Very Small
Businesses.--Section 3003 of the State Small Business Credit
Initiative Act of 2010 (12 U.S.C. 5702), as amended by
subsection (b), is further amended by adding at the end the
following:
``(f) Additional Allocations to Support Very Small
Businesses.--
``(1) In general.--Of the amounts appropriated to carry out
the Program, the Secretary shall allocate not less than
$500,000,000 to States from funds allocated under this
section to be expended for very small businesses.

[[Page S1147]]

``(2) Very small business defined.--In this subsection, the
term `very small business'--
``(A) means a business with fewer than 10 employees; and
``(B) may include independent contractors and sole
proprietors.''.
(d) CDFI and MDI Participation Plan.--Section 3004 of the
State Small Business Credit Initiative Act of 2010 (12 U.S.C.
5703) is amended by adding at the end the following:
``(e) CDFI and MDI Participation Plan.--The Secretary may
not approve a State to be a participating State unless the
State has provided the Secretary with a plan detailing how
minority depository institutions and community development
financial institutions will be encouraged to participate in
State programs.''.
(e) Pandemic Response Plan.--Section 3004 of the State
Small Business Credit Initiative Act of 2010 (12 U.S.C.
5703), as amended by subsection (d), is further amended by
adding at the end the following:
``(f) Pandemic Response Plan.--The Secretary may not
approve a State to be a participating State unless the State
has provided the Secretary with a description of how the
State will expeditiously utilize funds to support small
businesses, including business enterprises owned and
controlled by socially and economically disadvantaged
individuals, in responding to and recovering from the
economic effects of the COVID-19 pandemic.''.
(f) Technical Assistance.--Section 3009 of the State Small
Business Credit Initiative Act of 2010 (12 U.S.C. 5708) is
amended by adding at the end the following:
``(e) Technical Assistance.--Of the amounts appropriated
for fiscal year 2021 to carry out the Program, $500,000,000
may be used by the Secretary to--
``(1) provide funds to States to carry out a technical
assistance plan under which a State will provide legal,
accounting, and financial advisory services, either directly
or contracted with legal, accounting, and financial advisory
firms, with priority given to business enterprises owned and
controlled by socially and economically disadvantaged
individuals, to very small businesses and business
enterprises owned and controlled by socially and economically
disadvantaged individuals applying for--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses;
``(2) transfer amounts to the Minority Business Development
Agency, so that the Agency may use such amounts in a manner
the Agency determines appropriate, including through
contracting with third parties, to provide technical
assistance to business enterprises owned and controlled by
socially and economically disadvantaged individuals applying
to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses; and
``(3) contract with legal, accounting, and financial
advisory firms (with priority given to business enterprises
owned and controlled by socially and economically
disadvantaged individuals), to provide technical assistance
to business enterprises owned and controlled by socially and
economically disadvantaged individuals applying to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses.''.
(g) Inclusion of Tribal Governments.--Section 3002(10) of
the State Small Business Credit Initiative Act of 2010 (12
U.S.C. 5701(10)) is amended--
(1) in subparagraph (C), by striking ``and'' at the end;
(2) in subparagraph (D), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following:
``(E) a Tribal government, or a group of Tribal governments
that jointly apply for an allocation.''.
(h) Definitions.--Section 3002 of the State Small Business
Credit Initiative Act of 2010 (12 U.S.C. 5701) is amended by
adding at the end the following:
``(15) Business enterprise owned and controlled by socially
and economically disadvantaged individuals.--The term
`business enterprise owned and controlled by socially and
economically disadvantaged individuals' means a business
that--
``(A) if privately owned, 51 percent is owned by one or
more socially and economically disadvantaged individuals;
``(B) if publicly owned, 51 percent of the stock is owned
by one or more socially and economically disadvantaged
individuals; and
``(C) in the case of a mutual institution, a majority of
the Board of Directors, account holders, and the community
which the institution services is predominantly comprised of
socially and economically disadvantaged individuals.
``(16) Community development financial institution.--The
term `community development financial institution' has the
meaning given that term under section 103 of the Riegle
Community Development and Regulatory Improvement Act of 1994.
``(17) Minority depository institution.--The term `minority
depository institution' has the meaning given that term under
section 308(b) of the Financial Institutions Reform,
Recovery, and Enforcement Act of 1989.
``(18) Socially and economically disadvantaged
individual.--The term `socially and economically
disadvantaged individual' means an individual who is a
socially disadvantaged individual or an economically
disadvantaged individual, as such terms are defined,
respectively, under section 8 of the Small Business Act (15
U.S.C. 637) and the regulations thereunder.
``(19) Tribal government.--The term `Tribal government'
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually
identified (including parenthetically) in the list published
most recently as of the date of enactment of this paragraph
pursuant to section 104 of the Federally Recognized Indian
Tribe List Act of 1994 (25 U.S.C. 5131).''.
(i) Rule of Application.--The amendments made by this
section shall apply with respect to funds appropriated under
this section and funds appropriated on and after the date of
enactment of this section.

Subtitle D--Public Transportation

SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.

(a) Federal Transit Administration Appropriation.--
(1) In general.--In addition to amounts otherwise made
available, there are appropriated for fiscal year 2021, out
of any funds in the Treasury not otherwise appropriated,
$30,461,355,534, to remain available until September 30,
2024, that shall--
(A) be for grants to eligible recipients under sections
5307, 5309, 5310, and 5311 of title 49, United States Code,
to prevent, prepare for, and respond to coronavirus; and
(B) not be subject to any prior restriction on the total
amount of funds available for implementation or execution of
programs authorized under sections 5307, 5310, or 5311 of
such title.
(2) Availability of funds for operating expenses.--
(A) In general.--Notwithstanding subsection (a)(1) or (b)
of section 5307 and section 5310(b)(2)(A) of title 49, United
States Code, funds provided under this section, other than
subsection (b)(4), shall be available for the operating
expenses of transit agencies to prevent, prepare for, and
respond to the coronavirus public health emergency,
including, beginning on January 20, 2020--
(i) reimbursement for payroll of public transportation
(including payroll and expenses of private providers of
public transportation);
(ii) operating costs to maintain service due to lost
revenue due as a result of the coronavirus public health
emergency, including the purchase of personal protective
equipment; and
(iii) paying the administrative leave of operations or
contractor personnel due to reductions in service.
(B) Use of funds.--Funds described in subparagraph (A)
shall be--
(i) available for immediate obligation, notwithstanding the
requirement for such expenses to be included in a
transportation improvement program, long-range transportation
plan, statewide transportation plan, or statewide
transportation improvement program under sections 5303 and
5304 of title 49, United States Code;
(ii) directed to payroll and operations of public
transportation (including payroll and expenses of private
providers of public transportation), unless the recipient
certifies to the Administrator of the Federal Transit
Administration that the recipient has not furloughed any
employees;
(iii) used to provide a Federal share of the costs for any
grant made under this section of 100 percent.
(b) Allocation of Funds.--
(1) Urbanized area formula grants.--
(A) In general.--Of the amounts made available under
subsection (a), $26,086,580,227 shall be for grants to
recipients and subrecipients under section 5307 of title 49,
United States Code, and shall be administered as if such
funds were provided under section 5307 of such title.
(B) Allocation.--Amounts made available under subparagraph
(A) shall be apportioned to urbanized areas based on data
contained in the National Transit Database such that--
(i) each urbanized area shall receive an apportionment of
an amount that, when combined with amounts that were
otherwise made available to such urbanized area for similar
activities to prevent, prepare for, and respond to
coronavirus, is equal to 132 percent of the urbanized area's
2018 operating costs; and
(ii) for funds remaining after the apportionment described
in clause (i), such funds shall be apportioned such that--

(I) each urbanized area that did not receive an
apportionment under clause (i) shall receive an apportionment
equal to 25 percent of the urbanized area's 2018 operating
costs; and
(II) each urbanized area under clause (i), when the amounts
that were otherwise made available, prior to clause (i) to
that urbanized area for similar activities to prevent,
prepare for, and respond to coronavirus are equal to or
greater than 130 percent of the urbanized area's 2018
operating costs but do not exceed 132 percent of such costs,
such urbanized area shall receive an apportionment equal to
10 percent of the urbanized area's 2018 operating costs, in
addition to amounts apportioned to the urbanized area under
clause (i).

(2) Formula grants for the enhanced mobility of seniors and
individuals with disabilities.--

[[Page S1148]]

(A) In general.--Of the amounts made available under
subsection (a), $50,000,000 shall be for grants to recipients
or subrecipients eligible under section 5310 of title 49,
United States Code, and shall be apportioned in accordance
with such section.
(B) Allocation ratio.--Amounts made available under
subparagraph (A) shall be allocated in the same ratio as
funds were provided under section 5310 of title 49, United
States Code, for fiscal year 2020.
(3) Formula grants for rural areas.--
(A) In general.--Of the amounts made available under
subsection (a), $317,214,013 shall be for grants to
recipients or subrecipients eligible under section 5311 of
title 49, United States Code, and shall be administered as if
the funds were provided under section 5311 of such title, and
shall be apportioned in accordance with such section, except
as described in paragraph (B).
(B) Allocation ratio.--Amounts made available under
subparagraph (A) to States, as defined in section 5302 of
title 49, United States Code, shall be allocated to such
States based on data contained in the National Transit
Database, such that--
(i) any State that received an amount for similar
activities to prevent, prepare for, and respond to
coronavirus that is equal to or greater than 150 percent of
the combined 2018 rural operating costs of the recipients and
subrecipients in such State shall receive an amount equal to
5 percent of such State's 2018 rural operating costs;
(ii) any State that does not receive an allocation under
clause (i) that received an amount for similar activities to
prevent, prepare for, and respond to coronavirus that is
equal to or greater than 140 percent of the combined 2018
rural operating costs of the recipients and subrecipients in
that State shall receive an amount equal to 10 percent of
such State's 2018 rural operating costs; and
(iii) any State that does not receive an allocation under
clauses (i) or (ii) shall receive an amount equal to 20
percent of such State's 2018 rural operating costs.
(4) Capital investments.--
(A) In general.--Of the amounts made available under
subsection (a)--
(i) $1,425,000,000 shall be for grants administered under
subsections (d) and (e) of section 5309 of title 49, United
States Code; and
(ii) $250,000,000 shall be for grants administered under
subsection (h) of section 5309 of title 49, United States
Code.
(B) Funding distribution.--
(i) In general.--Of the amounts made available in
subparagraph (A)(i), $1,250,000,000 shall be provided to each
recipient for all projects with existing full funding grant
agreements that received allocations for fiscal year 2019 or
2020, except that recipients with projects open for revenue
service are not eligible to receive a grant under this
subparagraph. Funds shall be provided proportionally based on
the non-capital investment grant share of the amount
allocated.
(ii) Allocation.--Of the amounts made available in
subparagraph (A)(i), $175,000,000 shall be provided to each
recipient for all projects with existing full funding grant
agreements that received an allocation only prior to fiscal
year 2019, except that projects open for revenue service are
not eligible to receive a grant under this subparagraph and
no project may receive more than 40 percent of the amounts
provided under this clause. The Administrator of the Federal
Transit Administration shall proportionally distribute funds
in excess of such percent to recipients for which the percent
of funds does not exceed 40 percent. Funds shall be provided
proportionally based on the non-capital investment grant
share of the amount allocated.
(iii) Eligible recipients.--For amounts made available in
subparagraph (A)(ii), eligible recipients shall be any
recipient of an allocation under subsection (h) of section
5309 of title 49, United States Code, or an applicant in the
project development phase described in paragraph (2) of such
subsection.
(iv) Amount.--Amounts distributed under clauses (i), (ii),
and (iii) of subparagraph (A) shall be provided
notwithstanding the limitation of any calculation of the
maximum amount of Federal financial assistance for the
project under subsection (k)(2)(C)(ii) or (h)(7) of section
5309 of title 49, United States Code.
(5) Section 5311(f) services.--
(A) In general.--Of the amounts made available under
subsection (a) and in addition to the amounts made available
under paragraph (3), $100,000,000 shall be available for
grants to recipients for bus operators that partner with
recipients or subrecipients of funds under section 5311(f) of
title 49, United States Code.
(B) Allocation ratio.--Notwithstanding paragraph (3), the
Administrator of the Federal Transit Administration shall
allocate amounts under subparagraph (A) in the same ratio as
funds were provided under section 5311 of title 49, United
States Code, for fiscal year 2020.
(C) Exception.--If a State or territory does not have bus
providers eligible under section 5311(f) of title 49, United
States Code, funds under this paragraph may be used by such
State or territory for any expense eligible under section
5311 of title 49, United States Code.
(6) Planning.--
(A) In general.--Of the amounts made available under
subsection (a), $25,000,000 shall be for grants to recipients
eligible under section 5307 of title 49, United States Code,
for the planning of public transportation associated with the
restoration of services as the coronavirus public health
emergency concludes and shall be available in accordance with
such section.
(B) Availability of funds for route planning.--Amounts made
available under subparagraph (A) shall be available for route
planning designed to--
(i) increase ridership and reduce travel times, while
maintaining or expanding the total level of vehicle revenue
miles of service provided in the planning period; or
(ii) make service adjustments to increase the quality or
frequency of service provided to low-income riders and
disadvantaged neighborhoods or communities.
(C) Limitation.--Amounts made available under subparagraph
(A) shall not be used for route planning related to
transitioning public transportation service provided as of
the date of receipt of funds to a transportation network
company or other third-party contract provider, unless the
existing provider of public transportation service is a
third-party contract provider.
(7) Recipients and subrecipients requiring additional
assistance.--
(A) In general.--Of the amounts made available under
subsection (a), $2,207,561,294 shall be for grants to
eligible recipients or subrecipients of funds under sections
5307 or 5311 of title 49, United States Code, that, as a
result of COVID-19, require additional assistance for costs
related to operations, personnel, cleaning, and sanitization
combating the spread of pathogens on transit systems, and
debt service payments incurred to maintain operations and
avoid layoffs and furloughs.
(B) Administration.--Funds made available under
subparagraph (A) shall, after allocation, be administered as
if provided under paragraph (1) or (3), as applicable.
(C) Application requirements.--
(i) In general.--The Administrator of the Federal Transit
Administration may not allocate funds to an eligible
recipient or subrecipient of funds under chapter 53 of title
49, United States Code, unless the recipient provides to the
Administrator--

(I) estimates of financial need;
(II) data on reductions in farebox or other sources of
local revenue for sustained operations;
(III) a spending plan for such funds; and
(IV) demonstration of expenditure of greater than 90
percent of funds available to the applicant from funds made
available for similar activities in fiscal year 2020.

(ii) Deadlines.--The Administrator of the Federal Transit
Administration shall--

(I) not later than 180 days after the date of enactment of
this Act, issue a Notice of Funding Opportunity for
assistance under this paragraph; and
(II) not later than 120 days after the application deadline
established in the Notice of Funding Opportunity under
subclause (I), make awards under this paragraph to selected
applicants.

(iii) Evaluation.--

(I) In general.--Applications for assistance under this
paragraph shall be evaluated by the Administrator of the
Federal Transit Administration based on the level of
financial need demonstrated by an eligible recipient or
subrecipient, including projections of future financial need
to maintain service as a percentage of the 2018 operating
costs that has not been replaced by the funds made available
to the eligible recipient or subrecipient under paragraphs
(1) through (5) of this subsection when combined with the
amounts allocated to such eligible recipient or subrecipient
from funds previously made available for the operating
expenses of transit agencies related to the response to the
COVID-19 public health emergency.
(II) Restriction.--Amounts made available under this
paragraph shall only be available for operating expenses.

(iv) State applicants.--A State may apply for assistance
under this paragraph on behalf of an eligible recipient or
subrecipient or a group of eligible recipients or
subrecipients.
(D) Unobligated funds.--If amounts made available under
this paragraph remain unobligated on September 30, 2023, such
amounts shall be available for any purpose eligible under
sections 5307 or 5311 of title 49, United States Code.

TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.

(a) Establishment; Appropriation.--There is established in
the Treasury the Emergency Federal Employee Leave Fund (in
this section referred to as the ``Fund''), to be administered
by the Director of the Office of Personnel Management, for
the purposes set forth in subsection (b). In addition to
amounts otherwise available, there is appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $570,000,000, which shall be deposited into the
Fund and remain available through September 30, 2022. The
Fund is available for reasonable expenses incurred by the
Office of Personnel Management in administering this section.
(b) Purpose.--Amounts in the Fund shall be available for
reimbursement to an agency for the use of paid leave under
this section by any employee of the agency who is unable to
work because the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;

[[Page S1149]]

(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or
makes optional a virtual learning instruction model or
requires or makes optional a hybrid of in-person and virtual
learning instruction models, or the child care provider of
such son or daughter is unavailable, due to COVID-19
precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual
other than the employee is available to care for such family
member, if the place of care for such family member is closed
or the direct care provider is unavailable due to COVID-19;
or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee during the
period beginning on the date of enactment of this Act and
ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee in an amount not to
exceed 600 hours of paid leave for each full-time employee,
and in the case of a part-time employee, employee on an
uncommon tour of duty, or employee with a seasonal work
schedule, in an amount not to exceed the proportional
equivalent of 600 hours to the extent amounts in the Fund
remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee; and
(B) may not be used by an employee concurrently with any
other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee under this section shall reduce the
total service used to calculate any Federal civilian
retirement benefit.
(d) Employee Defined.--In this section, the term
``employee'' means--
(1) an individual in the executive branch for whom annual
and sick leave is provided under subchapter I of chapter 63
of title 5, United States Code;
(2) an individual employed by the United States Postal
Service;
(3) an individual employed by the Postal Regulatory
Commission; and
(4) an employee of the Public Defender Service for the
District of Columbia and the District of Columbia Courts.

SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.

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

SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
AVAILABILITY.

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

SEC. 4004. FUNDING FOR THE WHITE HOUSE.

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

SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.

In addition to amounts otherwise available, there is
appropriated to the Federal Emergency Management Agency for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $50,000,000,000, to remain available
until September 30, 2025, to carry out the purposes of the
Disaster Relief Fund for costs associated with major disaster
declarations.

SEC. 4006. FUNERAL ASSISTANCE.

(a) In General.--For the emergency declaration issued by
the President on March 13, 2020, pursuant to section 501(b)
of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5191(b)), and for any subsequent
major disaster declaration that supersedes such emergency
declaration, the President shall provide financial assistance
to an individual or household to meet disaster-related
funeral expenses under section 408(e)(1) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5174(e)(1)), for which the Federal cost share shall be
100 percent.
(b) Use of Funds.--Funds appropriated under section 4005
may be used to carry out subsection (a) of this section.

SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.

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

SEC. 4008. HUMANITARIAN RELIEF.

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

SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

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

SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL
SERVICE.

In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $200,000,000, to remain
available until September 30, 2024, for the United States
Digital Service.

SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION
FUND.

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

SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES
FUND.

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

SEC. 4013. AFG AND SAFER PROGRAM FUNDING.

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

SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.

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

TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

(a) Eligibility of Certain Nonprofit Entities for Covered
Loans Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36) of the Small Business Act
(15 U.S.C. 636(a)(36)), as amended by the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116-260), is amended--
(A) in subparagraph (A)--
(i) in clause (xv), by striking ``and'' at the end;
(ii) in clause (xvi), by striking the period at the end and
inserting ``; and''; and
(iii) by adding at the end the following:
``(xvii) the term `additional covered nonprofit entity'--

``(I) means an organization described in any paragraph of
section 501(c) of the Internal Revenue Code of 1986, other
than paragraph (3), (4), (6), or (19), and exempt from tax
under section 501(a) of such Code; and
``(II) does not include any entity that, if the entity were
a business concern, would be described in section 120.110 of
title 13, Code of Federal Regulations (or in any successor
regulation or other related guidance or rule that may be
issued by the Administrator) other than a business concern
described in paragraph (a) or (k) of such section.''; and

(B) in subparagraph (D)--
(i) in clause (iii), by adding at the end the following:

[[Page S1150]]

``(III) Eligibility of certain organizations.--Subject to
the provisions in this subparagraph, during the covered
period--

``(aa) a nonprofit organization shall be eligible to
receive a covered loan if the nonprofit organization employs
not more than 500 employees per physical location of the
organization; and
``(bb) an additional covered nonprofit entity and an
organization that, but for subclauses (I)(dd) and (II)(dd) of
clause (vii), would be eligible for a covered loan under
clause (vii) shall be eligible to receive a covered loan if
the entity or organization employs not more than 300
employees per physical location of the entity or
organization.''; and
(ii) by adding at the end the following:
``(ix) Eligibility of additional covered nonprofit
entities.--An additional covered nonprofit entity shall be
eligible to receive a covered loan if--

``(I) the additional covered nonprofit entity does not
receive more than 15 percent of its receipts from lobbying
activities;
``(II) the lobbying activities of the additional covered
nonprofit entity do not comprise more than 15 percent of the
total activities of the organization;
``(III) the cost of the lobbying activities of the
additional covered nonprofit entity did not exceed $1,000,000
during the most recent tax year of the additional covered
nonprofit entity that ended prior to February 15, 2020; and
``(IV) the additional covered nonprofit entity employs not
more than 300 employees.''.

(2) Eligibility for second draw loans.--Paragraph
(37)(A)(i) of section 7(a) of the Small Business Act (15
U.S.C. 636(a)), as added by the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of
division N of Public Law 116-260), is amended by inserting ``
`additional covered nonprofit entity','' after ``the terms''.
(b) Eligibility of Internet Publishing Organizations for
Covered Loans Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36)(D) of the Small Business
Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a),
is further amended--
(A) in clause (iii), by adding at the end the following:

``(IV) Eligibility of internet publishing organizations.--A
business concern or other organization that was not eligible
to receive a covered loan the day before the date of
enactment of this subclause, is assigned a North American
Industry Classification System code of 519130, certifies in
good faith as an Internet-only news publisher or Internet-
only periodical publisher, and is engaged in the collection
and distribution of local or regional and national news and
information shall be eligible to receive a covered loan for
the continued provision of news, information, content, or
emergency information if--

``(aa) the business concern or organization employs not
more than 500 employees, or the size standard established by
the Administrator for that North American Industry
Classification code, per physical location of the business
concern or organization; and
``(bb) the business concern or organization makes a good
faith certification that proceeds of the loan will be used to
support expenses at the component of the business concern or
organization that supports local or regional news.'';
(B) in clause (iv)--
(i) in subclause (III), by striking ``and'' at the end;
(ii) in subclause (IV)(bb), by striking the period at the
end and inserting ``; and''; and
(iii) by adding at the end the following:

``(V) any business concern or other organization that was
not eligible to receive a covered loan the day before the
date of enactment of this subclause, is assigned a North
American Industry Classification System code of 519130,
certifies in good faith as an Internet-only news publisher or
Internet-only periodical publisher, and is engaged in the
collection and distribution of local or regional and national
news and information, if the business concern or
organization--

``(aa) employs not more than 500 employees, or the size
standard established by the Administrator for that North
American Industry Classification code, per physical location
of the business concern or organization; and
``(bb) is majority owned or controlled by a business
concern or organization that is assigned a North American
Industry Classification System code of 519130.'';
(C) in clause (v), by striking ``clause (iii)(II),
(iv)(IV), or (vii)'' and inserting ``subclause (II), (III),
or (IV) of clause (iii), subclause (IV) or (V) of clause
(iv), clause (vii), or clause (ix)''; and
(D) in clause (viii)(II)--
(i) by striking ``business concern made eligible by clause
(iii)(II) or clause (iv)(IV) of this subparagraph'' and
inserting ``business concern made eligible by subclause (II)
or (IV) of clause (iii) or subclause (IV) or (V) of clause
(iv) of this subparagraph''; and
(ii) by inserting ``or organization'' after ``business
concern'' each place it appears.
(2) Eligibility for second draw loans.--Section
7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by
the Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (title III of division N of Public Law 116-
260), is amended by striking ``clause (iii)(II), (iv)(IV), or
(vii)'' and inserting ``subclause (II), (III), or (IV) of
clause (iii), subclause (IV) or (V) of clause (iv), clause
(vii), or clause (ix)''.
(c) Coordination With Continuation Coverage Premium
Assistance.--
(1) Paycheck protection program.--Section 7A(a)(12) of the
Small Business Act (as redesignated, transferred, and amended
by section 304(b) of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (Public Law 116-260))
is amended--
(A) by striking ``CARES Act or'' and inserting ``CARES
Act,''; and
(B) by inserting before the period at the end the
following: ``, or premiums taken into account in determining
the credit allowed under section 6432 of the Internal Revenue
Code of 1986''.
(2) Paycheck protection program second draw.--Section
7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by
the Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (title III of division N of Public Law 116-
260), is amended--
(A) by striking ``or'' at the end of item (aa);
(B) by striking the period at the end of item (bb) and
inserting ``; or''; and
(C) by adding at the end the following new item:
``(cc) premiums taken into account in determining the
credit allowed under section 6432 of the Internal Revenue
Code of 1986.''.
(3) Applicability.--The amendments made by this subsection
shall apply only with respect to applications for forgiveness
of covered loans made under paragraphs (36) or (37) of
section 7(a) of the Small Business Act, as amended by the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116-260),
that are received on or after the date of the enactment of
this Act.
(d) Commitment Authority and Appropriations.--
(1) Commitment authority.--Section 1102(b)(1) of the CARES
Act (Public Law 116-136) is amended by striking
``$806,450,000,000'' and inserting ``$813,700,000,000''.
(2) Direct appropriations.--In addition to amounts
otherwise available, there is appropriated to the
Administrator of the Small Business Administration for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $7,250,000,000, to remain available until
expended, for carrying out this section.

SEC. 5002. TARGETED EIDL ADVANCE.

(a) Definitions.--In this section--
(1) the term ``Administrator'' means the Administrator of
the Small Business Administration; and
(2) the terms ``covered entity'' and ``economic loss'' have
the meanings given the terms in section 331(a) of the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116-260).
(b) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $15,000,000,000--
(1) to remain available until expended; and
(2) of which, the Administrator shall use--
(A) $10,000,000,000 to make payments to covered entities
that have not received the full amounts to which the covered
entities are entitled under section 331 of the Economic Aid
to Hard-Hit Small Businesses, Nonprofits, and Venues Act
(title III of division N of Public Law 116-260); and
(B) $5,000,000,000 to make payments under section 1110(e)
of the CARES Act (15 U.S.C. 9009(e)), each of which shall
be--
(i) made to a covered entity that--

(I) has suffered an economic loss of greater than 50
percent; and
(II) employs not more than 10 employees;

(ii) in an amount that is $5,000; and
(iii) with respect to the covered entity to which the
payment is made, in addition to any payment made to the
covered entity under section 1110(e) of the CARES Act (15
U.S.C. 9009(e)) or section 331 of the Economic Aid to Hard-
Hit Small Businesses, Nonprofits, and Venues Act (title III
of division N of Public Law 116-260).

SEC. 5003. SUPPORT FOR RESTAURANTS.

(a) Definitions.--In this section:
(1) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(2) Affiliated business.--The term ``affiliated business''
means a business in which an eligible entity has an equity or
right to profit distributions of not less than 50 percent, or
in which an eligible entity has the contractual authority to
control the direction of the business, provided that such
affiliation shall be determined as of any arrangements or
agreements in existence as of March 13, 2020.
(3) Covered period.--The term ``covered period'' means the
period--
(A) beginning on February 15, 2020; and
(B) ending on December 31, 2021, or a date to be determined
by the Administrator that is not later than 2 years after the
date of enactment of this section.
(4) Eligible entity.--The term ``eligible entity''--
(A) means a restaurant, food stand, food truck, food cart,
caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting
room, taproom, licensed facility or premise of a beverage
alcohol producer where the public may taste, sample, or
purchase products, or other similar place of business in
which the public or patrons assemble for the primary purpose
of being served food or drink;

[[Page S1151]]

(B) includes an entity described in subparagraph (A) that
is located in an airport terminal or that is a Tribally-owned
concern; and
(C) does not include--
(i) an entity described in subparagraph (A) that--

(I) is a State or local government-operated business;
(II) as of March 13, 2020, owns or operates (together with
any affiliated business) more than 20 locations, regardless
of whether those locations do business under the same or
multiple names; or
(III) has a pending application for or has received a grant
under section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116-260); or

(ii) a publicly-traded company.
(5) Exchange; issuer; security.--The terms ``exchange'',
``issuer'', and ``security'' have the meanings given those
terms in section 3(a) of the Securities Exchange Act of 1934
(15 U.S.C. 78c(a)).
(6) Fund.--The term ``Fund'' means the Restaurant
Revitalization Fund established under subsection (b).
(7) Pandemic-related revenue loss.--The term ``pandemic-
related revenue loss'' means, with respect to an eligible
entity--
(A) except as provided in subparagraphs (B), (C), and (D),
the gross receipts, as established using such verification
documentation as the Administrator may require, of the
eligible entity during 2020 subtracted from the gross
receipts of the eligible entity in 2019, if such sum is
greater than zero;
(B) if the eligible entity was not in operation for the
entirety of 2019--
(i) the difference between--

(I) the product obtained by multiplying the average monthly
gross receipts of the eligible entity in 2019 by 12; and
(II) the product obtained by multiplying the average
monthly gross receipts of the eligible entity in 2020 by 12;
or

(ii) an amount based on a formula determined by the
Administrator;
(C) if the eligible entity opened during the period
beginning on January 1, 2020, and ending on the day before
the date of enactment of this section--
(i) the expenses described in subsection (c)(5)(A) that
were incurred by the eligible entity minus any gross receipts
received; or
(ii) an amount based on a formula determined by the
Administrator; or
(D) if the eligible entity has not yet opened as of the
date of application for a grant under subsection (c), but has
incurred expenses described in subsection (c)(5)(A) as of the
date of enactment of this section--
(i) the amount of those expenses; or
(ii) an amount based on a formula determined by the
Administrator.
For purposes of this paragraph, the pandemic-related revenue
losses for an eligible entity shall be reduced by any amounts
received from a covered loan made under paragraph (36) or
(37) of section 7(a) of the Small Business Act (15 U.S.C.
636(a)) in 2020 or 2021.
(8) Payroll costs.--The term ``payroll costs'' has the
meaning given the term in section 7(a)(36)(A) of the Small
Business Act (15 U.S.C. 636(a)(36)(A)), except that such term
shall not include--
(A) qualified wages (as defined in subsection (c)(3) of
section 2301 of the CARES Act) taken into account in
determining the credit allowed under such section 2301; or
(B) premiums taken into account in determining the credit
allowed under section 6432 of the Internal Revenue Code of
1986.
(9) Publicly-traded company.--The term ``publicly-traded
company'' means an entity that is majority owned or
controlled by an entity that is an issuer, the securities of
which are listed on a national securities exchange under
section 6 of the Securities Exchange Act of 1934 (15 U.S.C.
78f).
(10) Tribally-owned concern.--The term ``Tribally-owned
concern'' has the meaning given the term in section 124.3 of
title 13, Code of Federal Regulations, or any successor
regulation.
(b) Restaurant Revitalization Fund.--
(1) In general.--There is established in the Treasury of
the United States a fund to be known as the Restaurant
Revitalization Fund.
(2) Appropriations.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated to the Restaurant
Revitalization Fund for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $25,000,000,000, to
remain available until expended.
(B) Distribution.--
(i) In general.--Of the amounts made available under
subparagraph (A)--

(I) $5,000,000,000 shall be available to eligible entities
with gross receipts during 2019 of not more than $500,000;
and
(II) $20,000,000,000 shall be available to the
Administrator to award grants under subsection (c) in an
equitable manner to eligible entities of different sizes
based on annual gross receipts.

(ii) Adjustments.--The Administrator may make adjustments
as necessary to the distribution of funds under clause
(i)(II) based on demand and the relative local costs in the
markets in which eligible entities operate.
(C) Grants after initial period.--Notwithstanding
subparagraph (B), on and after the date that is 60 days after
the date of enactment of this section, or another period of
time determined by the Administrator, the Administrator may
make grants using amounts appropriated under subparagraph (A)
to any eligible entity regardless of the annual gross
receipts of the eligible entity.
(3) Use of funds.--The Administrator shall use amounts in
the Fund to make grants described in subsection (c).
(c) Restaurant Revitalization Grants.--
(1) In general.--Except as provided in subsection (b) and
paragraph (3), the Administrator shall award grants to
eligible entities in the order in which applications are
received by the Administrator.
(2) Application.--
(A) Certification.--An eligible entity applying for a grant
under this subsection shall make a good faith certification
that--
(i) the uncertainty of current economic conditions makes
necessary the grant request to support the ongoing operations
of the eligible entity; and
(ii) the eligible entity has not applied for or received a
grant under section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116-260).
(B) Business identifiers.--In accepting applications for
grants under this subsection, the Administrator shall
prioritize the ability of each applicant to use their
existing business identifiers over requiring other forms of
registration or identification that may not be common to
their industry and imposing additional burdens on applicants.
(3) Priority in awarding grants.--
(A) In general.--During the initial 21-day period in which
the Administrator awards grants under this subsection, the
Administrator shall prioritize awarding grants to eligible
entities that are small business concerns owned and
controlled by women (as defined in section 3(n) of the Small
Business Act (15 U.S.C. 632(n))), small business concerns
owned and controlled by veterans (as defined in section 3(q)
of such Act (15 U.S.C. 632(q))), or socially and economically
disadvantaged small business concerns (as defined in section
8(a)(4)(A) of the Small Business Act (15 U.S.C.
637(a)(4)(A))). The Administrator may take such steps as
necessary to ensure that eligible entities described in this
subparagraph have access to grant funding under this section
after the end of such 21-day period.
(B) Certification.--For purposes of establishing priority
under subparagraph (A), an applicant shall submit a self-
certification of eligibility for priority with the grant
application.
(4) Grant amount.--
(A) Aggregate maximum amount.--The aggregate amount of
grants made to an eligible entity and any affiliated
businesses of the eligible entity under this subsection--
(i) shall not exceed $10,000,000; and
(ii) shall be limited to $5,000,000 per physical location
of the eligible entity.
(B) Determination of grant amount.--
(i) In general.--Except as provided in this paragraph, the
amount of a grant made to an eligible entity under this
subsection shall be equal to the pandemic-related revenue
loss of the eligible entity.
(ii) Return to treasury.--Any amount of a grant made under
this subsection to an eligible entity based on estimated
receipts that is greater than the actual gross receipts of
the eligible entity in 2020 shall be returned to the
Treasury.
(5) Use of funds.--During the covered period, an eligible
entity that receives a grant under this subsection may use
the grant funds for the following expenses incurred as a
direct result of, or during, the COVID-19 pandemic:
(A) Payroll costs.
(B) Payments of principal or interest on any mortgage
obligation (which shall not include any prepayment of
principal on a mortgage obligation).
(C) Rent payments, including rent under a lease agreement
(which shall not include any prepayment of rent).
(D) Utilities.
(E) Maintenance expenses, including--
(i) construction to accommodate outdoor seating; and
(ii) walls, floors, deck surfaces, furniture, fixtures, and
equipment.
(F) Supplies, including protective equipment and cleaning
materials.
(G) Food and beverage expenses that are within the scope of
the normal business practice of the eligible entity before
the covered period.
(H) Covered supplier costs, as defined in section 7A(a) of
the Small Business Act (as redesignated, transferred, and
amended by section 304(b) of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (Public Law 116-
260)).
(I) Operational expenses.
(J) Paid sick leave.
(K) Any other expenses that the Administrator determines to
be essential to maintaining the eligible entity.
(6) Returning funds.--If an eligible entity that receives a
grant under this subsection fails to use all grant funds or
permanently ceases operations on or before the last day of
the covered period, the eligible entity shall return to the
Treasury any funds that the eligible entity did not use for
the allowable expenses under paragraph (5).

SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.

(a) Definitions.--In this section:
(1) Administration.--The term ``Administration'' means the
Small Business Administration.

[[Page S1152]]

(2) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(3) Community navigator services.--The term ``community
navigator services'' means the outreach, education, and
technical assistance provided by community navigators that
target eligible businesses to increase awareness of, and
participation in, programs of the Small Business
Administration.
(4) Community navigator.--The term ``community navigator''
means a community organization, community financial
institution as defined in section 7(a)(36)(A) of the Small
Business Act (15 U.S.C. 636(a)(36)(A)), or other private
nonprofit organization engaged in the delivery of community
navigator services.
(5) Eligible business.--The term ``eligible business''
means any small business concern, with priority for small
business concerns owned and controlled by women (as defined
in section 3(n) of the Small Business Act (15 U.S.C.
632(n))), small business concerns owned and controlled by
veterans (as defined in section 3(q) of such Act (15 U.S.C.
632(q))), and socially and economically disadvantaged small
business concerns (as defined in section 8(a)(4)(A) of the
Small Business Act (15 U.S.C. 637(a)(4)(A))).
(6) Private nonprofit organization.--The term ``private
nonprofit organization'' means an entity that is described in
section 501(c) of the Internal Revenue Code of 1986 and
exempt from tax under section 501(a) of such Code.
(7) Resource partner.--The term ``resource partner''
means--
(A) a small business development center (as defined in
section 3 of the Small Business Act (15 U.S.C. 632));
(B) a women's business center (as described in section 29
of the Small Business Act (15 U.S.C. 656)); and
(C) a chapter of the Service Corps of Retired Executives
(as defined in section 8(b)(1)(B) of the Act (15 U.S.C.
637(b)(1)(B))).
(8) Small business concern.--The term ``small business
concern'' has the meaning given under section 3 of the Small
Business Act (15 U.S.C. 632).
(9) State.--The term ``State'' means a State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, the Virgin Islands, American Samoa, the Commonwealth of
the Northern Mariana Islands, and Guam, or an agency,
instrumentality, or fiscal agent thereof.
(10) Unit of general local government.--The term ``unit of
general local government'' means a county, city, town,
village, or other general purpose political subdivision of a
State.
(b) Community Navigator Pilot Program.--
(1) In general.--The Administrator of the Small Business
Administration shall establish a Community Navigator pilot
program to make grants to, or enter into contracts or
cooperative agreements with, private nonprofit organizations,
resource partners, States, Tribes, and units of local
government to ensure the delivery of free community navigator
services to current or prospective owners of eligible
businesses in order to improve access to assistance programs
and resources made available because of the COVID-19 pandemic
by Federal, State, Tribal, and local entities.
(2) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available
until September 30, 2022, for carrying out this subsection.
(c) Outreach and Education.--
(1) Promotion.--The Administrator shall develop and
implement a program to promote community navigator services
to current or prospective owners of eligible businesses.
(2) Call center.--The Administrator shall establish a
telephone hotline to offer information about Federal programs
to assist eligible businesses and offer referral services to
resource partners, community navigators, potential lenders,
and other persons that the Administrator determines
appropriate for current or prospective owners of eligible
businesses.
(3) Outreach.--The Administrator shall--
(A) conduct outreach and education, in the 10 most commonly
spoken languages in the United States, to current or
prospective owners of eligible businesses on community
navigator services and other Federal programs to assist
eligible businesses;
(B) improve the website of the Administration to describe
such community navigator services and other Federal programs;
and
(C) implement an education campaign by advertising in media
targeted to current or prospective owners of eligible
businesses.
(4) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $75,000,000, to remain available
until September 30, 2022, for carrying out this subsection.
(d) Sunset.--The authority of the Administrator to make
grants under this section shall terminate on December 31,
2025.

SEC. 5005. SHUTTERED VENUE OPERATORS.

(a) In General.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$1,250,000,000, to remain available until expended, to carry
out section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116-260), of which $500,000 shall be used to
provide technical assistance to help applicants access the
System for Award Management (or any successor thereto) or to
assist applicants with an alternative grant application
system.
(b) Reduction of Shuttered Venues Assistance for New PPP
Recipients.--Section 324 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of
division N of Public Law 116-260), is amended--
(1) in subsection (a)(1)(A)(vi)--
(A) by striking subclause (III);
(B) by redesignating subclause (IV) as subclause (III); and
(C) in subclause (III), as so redesignated, by striking
``subclauses (I), (II), and (III)'' and inserting
``subclauses (I) and (II)''; and
(2) in subsection (c)(1)--
(A) in subparagraph (A), in the matter preceding clause
(i), by striking ``A grant'' and inserting ``Subject to
subparagraphs (B) and (C), a grant''; and
(B) by adding at the end the following:
``(C) Reduction for recipients of new ppp loans.--
``(i) In general.--The otherwise applicable amount of a
grant under subsection (b)(2) to an eligible person or entity
shall be reduced by the total amount of loans guaranteed
under paragraph (36) or (37) of section 7(a) of the Small
Business Act (15 U.S.C. 636(a)) that are received on or after
December 27, 2020 by the eligible person or entity.
``(ii) Application to governmental entities.--For purposes
of applying clause (i) to an eligible person or entity owned
by a State or a political subdivision of a State, the
relevant entity--

``(I) shall be the eligible person or entity; and
``(II) shall not include entities of the State or political
subdivision other than the eligible person or entity.''.

SEC. 5006. DIRECT APPROPRIATIONS.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, to remain available until expended--
(1) $840,000,000 for administrative expenses, including to
prevent, prepare for, and respond to the COVID-19 pandemic,
domestically or internationally, including administrative
expenses related to paragraphs (36) and (37) of section 7(a)
of the Small Business Act, section 324 of the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116-260), section 5002 of
this title, and section 5003 of this title; and
(2) $460,000,000 to carry out the disaster loan program
authorized by section 7(b) of the Small Business Act (15
U.S.C. 636(b)), of which $70,000,000 shall be for the cost of
direct loans authorized by such section and $390,000,000
shall be for administrative expenses to carry out such
program.
(b) Inspector General.--In addition to amounts otherwise
available, there is appropriated to the Inspector General of
the Small Business Administration for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$25,000,000, to remain available until expended, for
necessary expenses of the Office of Inspector General.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.

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

SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE
COVID-19 PANDEMIC.

(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Environmental
Protection Agency for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to
remain available until expended, to address health outcome
disparities from pollution and the COVID-19 pandemic, of
which--
(1) $50,000,000, shall be for grants, contracts, and other
agency activities that identify and address disproportionate
environmental or public health harms and risks in minority
populations or low-income populations under--
(A) section 103(b) of the Clean Air Act (42 U.S.C.
7403(b));

[[Page S1153]]

(B) section 1442 of the Safe Drinking Water Act (42 U.S.C.
300j-1);
(C) section 104(k)(7)(A) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42 U.S.C.
9604(k)(7)(A)); and
(D) sections 791 through 797 of the Energy Policy Act of
2005 (42 U.S.C. 16131 through 16137); and
(2) $50,000,000 shall be for grants and activities
authorized under subsections (a) through (c) of section 103
of the Clean Air Act (42 U.S.C. 7403) and grants and
activities authorized under section 105 of such Act (42
U.S.C. 7405).
(b) Administration of Funds.--
(1) Of the funds made available pursuant to subsection
(a)(1), the Administrator shall reserve 2 percent for
administrative costs necessary to carry out activities funded
pursuant to such subsection.
(2) Of the funds made available pursuant to subsection
(a)(2), the Administrator shall reserve 5 percent for
activities funded pursuant to such subsection other than
grants.

SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.

(a) Inspection, Interdiction, and Research Related to
Certain Species and COVID-19.--In addition to amounts
otherwise made available, there is appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $95,000,000 to remain available until expended,
to carry out the provisions of the Fish and Wildlife Act of
1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife
Coordination Act (16 U.S.C. 661 et seq.) through direct
expenditure, contracts, and grants, of which--
(1) $20,000,000 shall be for wildlife inspections,
interdictions, investigations, and related activities, and
for efforts to address wildlife trafficking;
(2) $30,000,000 shall be for the care of captive species
listed under the Endangered Species Act of 1973, for the care
of rescued and confiscated wildlife, and for the care of
Federal trust species in facilities experiencing lost
revenues due to COVID-19; and
(3) $45,000,000 shall be for research and extension
activities to strengthen early detection, rapid response, and
science-based management to address wildlife disease
outbreaks before they become pandemics and strengthen
capacity for wildlife health monitoring to enhance early
detection of diseases that have capacity to jump the species
barrier and pose a risk in the United States, including the
development of a national wildlife disease database.
(b) Lacey Act Provisions.--In addition to amounts otherwise
made available, there is appropriated for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$10,000,000, to remain available until expended, to carry out
the provisions of section 42(a) of title 18, United States
Code, and the Lacey Act Amendments of 1981 (16 U.S.C. 3371-
3378) to identify and designate wildlife species, or larger
taxonomic groups of species, as injurious under such
provisions if they transmit a pathogen that could potentially
pose a risk to human health and develop regulations to
develop a process to make emergency listings for injurious
species.

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

Subtitle A--Transportation and Infrastructure

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

(a) Northeast Corridor Appropriation.--In addition to
amounts otherwise available, there is appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $970,388,160, to remain available until
September 30, 2024, for grants as authorized under section
11101(a) of the FAST Act (Public Law 114-94) to prevent,
prepare for, and respond to coronavirus.
(b) National Network Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise
appropriated, $729,611,840, to remain available until
September 30, 2024, for grants as authorized under section
11101(b) of the FAST Act (Public Law 114-94) to prevent,
prepare for, and respond to coronavirus.
(c) Long-distance Service Restoration and Employee
Recalls.--Not less than $165,926,000 of the aggregate amounts
made available under subsections (a) and (b) shall be for use
by the National Railroad Passenger Corporation to--
(1) restore, not later than 90 days after the date of
enactment of this Act, the frequency of rail service on long-
distance routes (as defined in section 24102 of title 49,
United States Code) that the National Railroad Passenger
Corporation reduced the frequency of on or after July 1,
2020, and continue to operate such service at such frequency;
and
(2) recall and manage employees furloughed on or after
October 1, 2020, as a result of efforts to prevent, prepare
for, and respond to coronavirus.
(d) Use of Funds in Lieu of Capital Payments.--Not less
than $109,805,000 of the aggregate amounts made available
under subsections (a) and (b)--
(1) shall be for use by the National Railroad Passenger
Corporation in lieu of capital payments from States and
commuter rail passenger transportation providers that are
subject to the cost allocation policy under section 24905(c)
of title 49, United States Code; and
(2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i)
of title 49, United States Code, such amounts do not
constitute cross-subsidization of commuter rail passenger
transportation.
(e) Use of Funds for State Payments for State-supported
Routes.--
(1) In general.--Of the amounts made available under
subsection (b), $174,850,000 shall be for use by the National
Railroad Passenger Corporation to offset amounts required to
be paid by States for covered State-supported routes.
(2) Funding share.--The share of funding provided under
paragraph (1) with respect to a covered State-supported route
shall be distributed as follows:
(A) Each covered State-supported route shall receive 7
percent of the costs allocated to the route in fiscal year
2019 under the cost allocation methodology adopted pursuant
to section 209 of the Passenger Rail Investment and
Improvement Act of 2008 (Public Law 110-432).
(B) Any remaining amounts after the distribution described
in subparagraph (A) shall be apportioned to each covered
State-supported route in proportion to the passenger revenue
of such route and other revenue allocated to such route in
fiscal year 2019 divided by the total passenger revenue and
other revenue allocated to all covered State-supported routes
in fiscal year 2019.
(3) Covered state-supported route defined.--In this
subsection, the term ``covered State-supported route'' means
a State-supported route, as such term is defined in section
24102 of title 49, United States Code, but does not include a
State-supported route for which service was terminated on or
before February 1, 2020.
(f) Use of Funds for Debt Repayment or Prepayment.--Not
more than $100,885,000 of the aggregate amounts made
available under subsections (a) and (b) shall be--
(1) for the repayment or prepayment of debt incurred by the
National Railroad Passenger Corporation under financing
arrangements entered into prior to the date of enactment of
this Act; and
(2) to pay required reserves, costs, and fees related to
such debt, including for loans from the Department of
Transportation and loans that would otherwise have been paid
from National Railroad Passenger Corporation revenues.
(g) Project Management Oversight.--Not more than $2,000,000
of the aggregate amounts made available under subsections (a)
and (b) shall be for activities authorized under section
11101(c) of the FAST Act (Public Law 114-94).

SEC. 7102. RELIEF FOR AIRPORTS.

(a) In General.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any funds in the Treasury not otherwise appropriated,
$8,000,000,000, to remain available until September 30, 2024,
for assistance to sponsors of airports, as such terms are
defined in section 47102 of title 49, United States Code, to
be made available to prevent, prepare for, and respond to
coronavirus.
(2) Requirements and limitations.--Amounts made available
under this section--
(A) may not be used for any purpose not directly related to
the airport; and
(B) may not be provided to any airport that was allocated
in excess of 4 years of operating funds to prevent, prepare
for, and respond to coronavirus in fiscal year 2020.
(b) Allocations.--The following terms shall apply to the
amounts made available under this section:
(1) Operating expenses and debt service payments.--
(A) In general.--Not more than $6,492,000,000 shall be made
available for primary airports, as such term is defined in
section 47102 of title 49, United States Code, and certain
cargo airports, for costs related to operations, personnel,
cleaning, sanitization, janitorial services, combating the
spread of pathogens at the airport, and debt service
payments.
(B) Distribution.-- Amounts made available under this
paragraph--
(i) shall not be subject to the reduced apportionments
under section 47114(f) of title 49, United States Code;
(ii) shall first be apportioned as set forth in sections
47114(c)(1)(A), 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii),
47114(c)(2)(A), 47114(c)(2)(B), and 47114(c)(2)(E) of title
49, United States Code; and
(iii) shall not be subject to a maximum apportionment limit
set forth in section 47114(c)(1)(B) of title 49, United
States Code.
(C) Remaining amounts.--Any amount remaining after
distribution under subparagraph (B) shall be distributed to
the sponsor of each primary airport (as such term is defined
in section 47102 of title 49, United States Code) based on
each such primary airport's passenger enplanements compared
to the total passenger enplanements of all such primary
airports in calendar year 2019.
(2) Federal share for development projects.--
(A) In general.--Not more than $608,000,000 allocated under
subsection (a)(1) shall be available to pay a Federal share
of 100 percent of the costs for any grant awarded in fiscal
year 2021, or in fiscal year 2020 with less than a 100-
percent Federal share, for an airport development project (as
such term is defined in section 47102 of title 49).
(B) Remaining amounts.--Any amount remaining under this
paragraph shall be distributed as described in paragraph
(1)(C).
(3) Nonprimary airports.--

[[Page S1154]]

(A) In general.--Not more than $100,000,000 shall be made
available for general aviation and commercial service
airports that are not primary airports (as such terms are
defined in section 47102 of title 49, United States Code) for
costs related to operations, personnel, cleaning,
sanitization, janitorial services, combating the spread of
pathogens at the airport, and debt service payments.
(B) Distribution.--Amounts made available under this
paragraph shall be apportioned to each non-primary airport
based on the categories published in the most current
National Plan of Integrated Airport Systems, reflecting the
percentage of the aggregate published eligible development
costs for each such category, and then dividing the allocated
funds evenly among the eligible airports in each category,
rounding up to the nearest thousand dollars.
(C) Remaining amounts.--Any amount remaining under this
paragraph shall be distributed as described in paragraph
(1)(C).
(4) Airport concessions.--
(A) In general.--Not more than $800,000,000 shall be made
available for sponsors of primary airports to provide relief
from rent and minimum annual guarantees to airport
concessions, of which at least $640,000,000 shall be
available to provide relief to eligible small airport
concessions and of which at least $160,000,000 shall be
available to provide relief to eligible large airport
concessions located at primary airports.
(B) Distribution.--The amounts made available for each set-
aside in this paragraph shall be distributed to the sponsor
of each primary airport (as such term is defined in section
47102 of title 49, United States Code) based on each such
primary airport's passenger enplanements compared to the
total passenger enplanements of all such primary airports in
calendar year 2019.
(C) Conditions.--As a condition of approving a grant under
this paragraph--
(i) the sponsor shall provide such relief from the date of
enactment of this Act until the sponsor has provided relief
equaling the total grant amount, to the extent practicable
and to the extent permissible under State laws, local laws,
and applicable trust indentures; and
(ii) for each set-aside, the sponsor shall provide relief
from rent and minimum annual guarantee obligations to each
eligible airport concession in an amount that reflects each
eligible airport concession's proportional share of the total
amount of the rent and minimum annual guarantees of those
eligible airport concessions at such airport.
(c) Administration.--
(1) Administrative expenses.--The Administrator of the
Federal Aviation Administration may retain up to 0.1 percent
of the funds provided under this section to fund the award
of, and oversight by the Administrator of, grants made under
this section.
(2) Workforce retention requirements.--
(A) Required retention.--As a condition for receiving funds
provided under this section, an airport shall continue to
employ, through September 30, 2021, at least 90 percent of
the number of individuals employed (after making adjustments
for retirements or voluntary employee separations) by the
airport as of March 27, 2020.
(B) Waiver of retention requirement.--The Secretary shall
waive the workforce retention requirement if the Secretary
determines that--
(i) the airport is experiencing economic hardship as a
direct result of the requirement; or
(ii) the requirement reduces aviation safety or security.
(C) Exception.--The workforce retention requirement shall
not apply to nonhub airports or nonprimary airports receiving
funds under this section.
(D) Noncompliance.--Any financial assistance provided under
this section to an airport that fails to comply with the
workforce retention requirement described in subparagraph
(A), and does not otherwise qualify for a waiver or exception
under this paragraph, shall be subject to clawback by the
Secretary.
(d) Definitions.--In this section:
(1) Eligible large airport concession.--The term ``eligible
large airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that
is in-terminal and has maximum gross receipts, averaged over
the previous three fiscal years, of more than $56,420,000.
(2) Eligible small airport concession.--The term ``eligible
small airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that
is in-terminal and--
(A) a small business with maximum gross receipts, averaged
over the previous 3 fiscal years, of less than $56,420,000;
or
(B) is a joint venture (as defined in section 23.3 of title
49, Code of Federal Regulations).

SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.

(a) Establishment; Appropriation.--There is established in
the Federal Aviation Administration the Emergency FAA
Employee Leave Fund (in this section referred to as the
``Fund''), to be administered by the Administrator of the
Federal Aviation Administration, for the purposes set forth
in subsection (b). In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$9,000,000, which shall be deposited into the Fund and remain
available through September 30, 2022.
(b) Purpose.--Amounts in the Fund shall be available to the
Administrator for the use of paid leave under this section by
any employee of the Administration who is unable to work
because the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or
makes optional a virtual learning instruction model or
requires or makes optional a hybrid of in-person and virtual
learning instruction models, or the child care provider of
such son or daughter is unavailable, due to COVID-19
precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual
other than the employee is available to care for such family
member, if the place of care for such family member is closed
or the direct care provider is unavailable due to COVID-19;
or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee of the
Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the Administration
in an amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with a
seasonal work schedule, in an amount not to exceed the
proportional equivalent of 600 hours to the extent amounts in
the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administration
concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee of the Administration under this
section shall reduce the total service used to calculate any
Federal civilian retirement benefit.

SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.

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

[[Page S1155]]

(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee of the
Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the Administration
in an amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with a
seasonal work schedule, in an amount not to exceed the
proportional equivalent of 600 hours to the extent amounts in
the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administration
concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee of the Administration under this
section shall reduce the total service used to calculate any
Federal civilian retirement benefit.

Subtitle B--Aviation Manufacturing Jobs Protection

SEC. 7201. DEFINITIONS.

In this subtitle:
(1) Eligible employee group.--The term ``eligible employee
group'' means the portion of an employer's United States
workforce that--
(A) does not exceed 25 percent of the employer's total
United States workforce as of April 1, 2020; and
(B) contains only employees with a total compensation level
of $200,000 or less per year; and
(C) is engaged in aviation manufacturing activities and
services, or maintenance, repair, and overhaul activities and
services.
(2) Aviation manufacturing company.--The term ``aviation
manufacturing company'' means a corporation, firm, or other
business entity--
(A) that--
(i) actively manufactures an aircraft, aircraft engine,
propeller, or a component, part, or systems of an aircraft or
aircraft engine under a Federal Aviation Administration
production approval;
(ii) holds a certificate issued under part 145 of title 14,
Code of Federal Regulations, for maintenance, repair, and
overhaul of aircraft, aircraft engines, components, or
propellers; or
(iii) operates a process certified to SAE AS9100 related to
the design, development, or provision of an aviation product
or service, including a part, component, or assembly;
(B) which--
(i) is established, created, or organized in the United
States or under the laws of the United States; and
(ii) has significant operations in, and a majority of its
employees engaged in aviation manufacturing activities and
services, or maintenance, repair, and overhaul activities and
services based in the United States;
(C) which has involuntarily furloughed or laid off at least
10 percent of its workforce in 2020 as compared to 2019 or
has experienced at least a 15 percent decline in 2020
revenues as compared to 2019;
(D) that, as supported by sworn financial statements or
other appropriate data, has identified the eligible employee
group and the amount of total compensation level for the
eligible employee group;
(E) that agrees to provide private contributions and
maintain the total compensation level for the eligible
employee group for the duration of an agreement under this
subtitle;
(F) that agrees to provide immediate notice and
justification to the Secretary of involuntary furloughs or
layoffs exceeding 10 percent of the workforce that is not
included in an eligible employee group for the duration of an
agreement and receipt of public contributions under this
subtitle;
(G) that has not conducted involuntary furloughs or reduced
pay rates or benefits for the eligible employee group,
subject to the employer's right to discipline or terminate an
employee in accordance with employer policy, between the date
of application and the date on which such a corporation,
firm, or other business entity enters into an agreement with
the Secretary under this subtitle; and
(H) that--
(i) in the case of a corporation, firm, or other business
entity including any parent company or subsidiary of such a
corporation, firm, or other business entity, that holds any
type or production certificate or similar authorization
issued under section 44704 of title 49, United States Code,
with respect to a transport-category airplane covered under
part 25 of title 14, Code of Federal Regulations,
certificated with a passenger seating capacity of 50 or more,
agrees to refrain from conducting involuntary layoffs or
furloughs, or reducing pay rates and benefits, for the
eligible employee group, subject to the employer's right to
discipline or terminate an employee in accordance with
employer policy from the date of agreement until September
30, 2021, or the duration of the agreement and receipt of
public contributions under this subtitle, whichever period
ends later; or
(ii) in the case of corporation, firm, or other business
entity not specified under subparagraph (i), agrees to
refrain from conducting involuntary layoffs or furloughs, or
reducing pay rates and benefits, for the eligible employee
group, subject to the employer's right to discipline or
terminate an employee in accordance with employer policy for
the duration of the agreement and receipt of public
contributions under this subtitle.
(3) Employee.--The term ``employee'' has the meaning given
that term in section 3 of the Fair Labor Standards Act of
1938 (29 U.S.C. 203).
(4) Employer.--The term ``employer'' means an aviation
manufacturing company that is an employer (as defined in
section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C.
203)).
(5) Private contribution.--The term ``private
contribution'' means the contribution funded by the employer
under this subtitle to maintain 50 percent of the eligible
employee group's total compensation level, and combined with
the public contribution, is sufficient to maintain the total
compensation level for the eligible employee group as of
April 1, 2020.
(6) Public contribution.--The term ``public contribution''
means the contribution funded by the Federal Government under
this subtitle to provide 50 percent of the eligible employees
group's total compensation level, and combined with the
private contribution, is sufficient to maintain the total
compensation level for those in the eligible employee group
as of April 1, 2020.
(7) Secretary.--The term ``Secretary'' means the Secretary
of Transportation.
(8) Total compensation level.--The term ``total
compensation level'' means the level of total base
compensation and benefits being provided to an eligible
employee group employee, excluding overtime and premium pay,
and excluding any Federal, State, or local payroll taxes
paid, as of April 1, 2020.

SEC. 7202. PAYROLL SUPPORT PROGRAM.

(a) In General.--The Secretary shall establish a payroll
support program and enter into agreements with employers who
meet the eligibility criteria specified in subsection (b) and
are not ineligible under subsection (c), to provide public
contributions to supplement compensation of an eligible
employee group. There is appropriated for fiscal year 2021,
out of amounts in the Treasury not otherwise appropriated,
$3,000,000,000, to remain available until September 30, 2023,
for the Secretary to carry out the payroll support program
authorized under the preceding sentence for which 1 percent
of the funds may be used for implementation costs and
administrative expenses.
(b) Eligibility.--The Secretary shall enter into an
agreement and provide public contributions, for a term no
longer than 6 months, solely with an employer that agrees to
use the funds received under an agreement exclusively for the
continuation of employee wages, salaries, and benefits, to
maintain the total compensation level for the eligible
employee group as of April 1, 2020 for the duration of the
agreement, and to facilitate the retention, rehire, or recall
of employees of the employer, except that such funds may not
be used for back pay of returning rehired or recalled
employees.
(c) Ineligibility.--The Secretary may not enter into any
agreement under this section with an employer who was allowed
a credit under section 2301 of the CARES Act (26 U.S.C. 3111
note) for the immediately preceding calendar quarter ending
before such agreement is entered into, who received financial
assistance under section 4113 of the CARES Act (15 U.S.C.
9073), or who is currently expending financial assistance
under the paycheck protection program established under
section 7(a)(36) of the Small Business Act (15 U.S.C.
636(a)(36)), as of the date the employer submits an
application under the payroll support program established
under subsection (a).
(d) Reductions.--To address any shortfall in assistance
that would otherwise be provided under this subtitle, the
Secretary shall reduce, on a pro rata basis, the financial
assistance provided under this subtitle.
(e) Agreement Deadline.--No agreement may be entered into
by the Secretary under the payroll support program
established under subsection (a) after the last day of the 6
month period that begins on the effective date of the first
agreement entered into under such program.

Subtitle C--Airlines

SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM
EXTENSION.

(a) Definitions.--The definitions in section 40102(a) of
title 49, United States Code, shall apply with respect to
terms used in this section, except that--
(1) the term ``catering functions'' means preparation,
assembly, or both, of food, beverages, provisions and related
supplies for delivery, and the delivery of such items,
directly to aircraft or to a location on or near airport
property for subsequent delivery to aircraft;

[[Page S1156]]

(2) the term ``contractor'' means--
(A) a person that performs, under contract with a passenger
air carrier conducting operations under part 121 of title 14,
Code of Federal Regulations--
(i) catering functions; or
(ii) functions on the property of an airport that are
directly related to the air transportation of persons,
property, or mail, including the loading and unloading of
property on aircraft, assistance to passengers under part 382
of title 14, Code of Federal Regulations, security, airport
ticketing and check-in functions, ground-handling of
aircraft, or aircraft cleaning and sanitization functions and
waste removal; or
(B) a subcontractor that performs such functions;
(3) the term ``employee'' means an individual, other than a
corporate officer, who is employed by an air carrier or a
contractor;
(4) the term ``eligible air carrier'' means an air carrier
that--
(A) received financial assistance pursuant section
402(a)(1) of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116-260);
(B) provides air transportation as of March 31, 2021;
(C) has not conducted involuntary furloughs or reduced pay
rates or benefits between March 31, 2021, and the date on
which the air carrier makes a certification to the Secretary
pursuant to subparagraph (D); and
(D) certifies to the Secretary that such air carrier will--
(i) refrain from conducting involuntary furloughs or
reducing pay rates or benefits until September 30, 2021, or
the date on which assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity security of the air
carrier or the parent company of the air carrier that is
listed on a national securities exchange through September
30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock (or
equivalent interest) of such air carrier through September
30, 2022;
(iv) during the 2-year period beginning April 1, 2021, and
ending April 1, 2023, refrain from paying--

(I) any officer or employee of the air carrier whose total
compensation exceeded $425,000 in calendar year 2019 (other
than an employee whose compensation is determined through an
existing collective bargaining agreement entered into prior
to the date of enactment of this Act)--

(aa) total compensation that exceeds, during any 12
consecutive months of such 2-year period, the total
compensation received by the officer or employee from the air
carrier in calendar year 2019; or
(bb) severance pay or other benefits upon termination of
employment with the air carrier which exceeds twice the
maximum total compensation received by the officer or
employee from the air carrier in calendar year 2019; and

(II) any officer or employee of the air carrier whose total
compensation exceeded $3,000,000 in calendar year 2019 during
any 12 consecutive months of such period total compensation
in excess of the sum of--

(aa) $3,000,000; and
(bb) 50 percent of the excess over $3,000,000 of the total
compensation received by the officer or employee from the air
carrier in calendar year 2019.
(5) the term ``eligible contractor'' means a contractor
that--
(A) received financial assistance pursuant to section
402(a)(2) of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116-260);
(B) performs one or more of the functions described under
paragraph (2) as of March 31, 2021;
(C) has not conducted involuntary furloughs or reduced pay
rates or benefits between March 31, 2021, and the date on
which the contractor makes a certification to the Secretary
pursuant to subparagraph (D); and
(D) certifies to the Secretary that such contractor will--
(i) refrain from conducting involuntary furloughs or
reducing pay rates or benefits until September 30, 2021, or
the date on which assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity security of the
contractor or the parent company of the contractor that is
listed on a national securities exchange through September
30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock (or
equivalent interest) of the contractor through September 30,
2022;
(iv) during the 2-year period beginning April 1, 2021, and
ending April 1, 2023, refrain from paying--

(I) any officer or employee of the contractor whose total
compensation exceeded $425,000 in calendar year 2019 (other
than an employee whose compensation is determined through an
existing collective bargaining agreement entered into prior
to the date of enactment of this Act)--

(aa) total compensation that exceeds, during any 12
consecutive months of such 2-year period, the total
compensation received by the officer or employee from the
contractor in calendar year 2019; or
(bb) severance pay or other benefits upon termination of
employment with the contractor which exceeds twice the
maximum total compensation received by the officer or
employee from the contractor in calendar year 2019; and

(II) any officer or employee of the contractor whose total
compensation exceeded $3,000,000 in calendar year 2019 during
any 12 consecutive months of such period total compensation
in excess of the sum of--

(aa) $3,000,000; and
(bb) 50 percent of the excess over $3,000,000 of the total
compensation received by the officer or employee from the
contractor in calendar year 2019.
(6) the term ``Secretary'' means the Secretary of the
Treasury.
(b) Payroll Support Grants.--
(1) In general.--The Secretary shall make available to
eligible air carriers and eligible contractors, financial
assistance exclusively for the continuation of payment of
employee wages, salaries, and benefits to--
(A) eligible air carriers, in an aggregate amount of
$14,000,000,000; and
(B) eligible contractors, in an aggregate amount of
$1,000,000,000.
(2) Apportionments.--
(A) In general.--The Secretary shall apportion funds to
eligible air carriers and eligible contractors in accordance
with the requirements of this section not later than April
15, 2021.
(B) Eligible air carriers.--The Secretary shall apportion
funds made available under paragraph (1)(A) to each eligible
air carrier in the ratio that--
(i) the amount received by the air carrier pursuant to
section 403(a) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260) bears to
(ii) $15,000,000,000.
(C) Eligible contractors.--The Secretary shall apportion,
to each eligible contractor, an amount equal to the total
amount such contractor received pursuant to section 403(a) of
division N of the Consolidated Appropriations Act, 2021
(Public Law 116-260).
(3) In general.--
(A) Forms; terms and conditions.--The Secretary shall
provide financial assistance to an eligible air carrier or
eligible contractor under this section in the same form and
on the same terms and conditions as determined by pursuant to
section 403(b)(1)(A) of subtitle A of title IV of division N
of the Consolidated Appropriations Act, 2021 (Pub. L. No.
116-260).
(B) Procedures.--The Secretary shall publish streamlined
and expedited procedures not later than 5 days after the date
of enactment of this section for eligible air carriers and
eligible contractors to submit requests for financial
assistance under this section.
(C) Deadline for immediate payroll assistance.--Not later
than 10 days after the date of enactment of this section, the
Secretary shall make initial payments to air carriers and
contractors that submit requests for financial assistance
approved by the Secretary.
(4) Taxpayer protection.--The Secretary shall receive
financial instruments issued by recipients of financial
assistance under this section in the same form and amount,
and under the same terms and conditions, as determined by the
Secretary under section 408 of subtitle A of title IV of
division N of the Consolidated Appropriations Act, 2021 (Pub.
L. No. 116-260).
(5) Administrative expenses.--Of the amounts made available
under paragraph (1)(A), $10,000,000 shall be made available
to the Secretary for costs and administrative expenses
associated with providing financial assistance under this
section.
(c) Funding.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $15,000,000,000,
to remain available until expended, to carry out this
section.

Subtitle D--Consumer Protection and Commerce Oversight

SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO
PROTECT CONSUMERS FROM POTENTIALLY DANGEROUS
PRODUCTS RELATED TO COVID-19.

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

[[Page S1157]]

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

SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY
EDUCATIONAL CONNECTIONS AND DEVICES.

(a) Regulations Required.--Not later than 60 days after the
date of the enactment of this Act, the Commission shall
promulgate regulations providing for the provision, from
amounts made available from the Emergency Connectivity Fund,
of support under paragraphs (1)(B) and (2) of section 254(h)
of the Communications Act of 1934 (47 U.S.C. 254(h)) to an
eligible school or library, for the purchase during a COVID-
19 emergency period of eligible equipment or advanced
telecommunications and information services (or both), for
use by--
(1) in the case of a school, students and staff of the
school at locations that include locations other than the
school; and
(2) in the case of a library, patrons of the library at
locations that include locations other than the library.
(b) Support Amount.--In providing support under the covered
regulations, the Commission shall reimburse 100 percent of
the costs associated with the eligible equipment, advanced
telecommunications and information services, or eligible
equipment and advanced telecommunications and information
services, except that any reimbursement of a school or
library for the costs associated with any eligible equipment
may not exceed an amount that the Commission determines, with
respect to the request by the school or library for the
reimbursement, is reasonable.
(c) Emergency Connectivity Fund.--
(1) Establishment.--There is established in the Treasury of
the United States a fund to be known as the ``Emergency
Connectivity Fund''.
(2) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Emergency
Connectivity Fund for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated--
(A) $7,171,000,000, to remain available until September 30,
2030, for--
(i) the provision of support under the covered regulations;
and
(ii) the Commission to adopt, and the Commission and the
Universal Service Administrative Company to administer, the
covered regulations; and
(B) $1,000,000, to remain available until September 30,
2030, for the Inspector General of the Commission to conduct
oversight of support provided under the covered regulations.
(3) Limitation.--Not more than 2 percent of the amount made
available under paragraph (2)(A) may be used for the purposes
described in clause (ii) of such paragraph.
(4) Relationship to universal service contributions.--
Support provided under the covered regulations shall be
provided from amounts made available from the Emergency
Connectivity Fund and not from contributions under section
254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)).
(d) Definitions.--In this section:
(1) Advanced telecommunications and information services.--
The term ``advanced telecommunications and information
services'' means advanced telecommunications and information
services, as such term is used in section 254(h) of the
Communications Act of 1934 (47 U.S.C. 254(h)).
(2) Commission.--The term ``Commission'' means the Federal
Communications Commission.
(3) Connected device.--The term ``connected device'' means
a laptop computer, tablet computer, or similar end-user
device that is capable of connecting to advanced
telecommunications and information services.
(4) Covered regulations.--The term ``covered regulations''
means the regulations promulgated under subsection (a).
(5) COVID-19 emergency period.--The term ``COVID-19
emergency period'' means a period that--
(A) begins on the date of a determination by the Secretary
of Health and Human Services pursuant to section 319 of the
Public Health Service Act (42 U.S.C. 247d) that a public
health emergency exists as a result of COVID-19; and
(B) ends on the June 30 that first occurs after the date
that is 1 year after the date on which such determination
(including any renewal thereof) terminates.
(6) Eligible equipment.--The term ``eligible equipment''
means the following:
(A) Wi-Fi hotspots.
(B) Modems.
(C) Routers.
(D) Devices that combine a modem and router.
(E) Connected devices.
(7) Eligible school or library.--The term ``eligible school
or library'' means an elementary school, secondary school, or
library (including a Tribal elementary school, Tribal
secondary school, or Tribal library) eligible for support
under paragraphs (1)(B) and (2) of section 254(h) of the
Communications Act of 1934 (47 U.S.C. 254(h)).
(8) Emergency connectivity fund.--The term ``Emergency
Connectivity Fund'' means the fund established under
subsection (c)(1).
(9) Library.--The term ``library'' includes a library
consortium.
(10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
protocol based on Institute of Electrical and Electronics
Engineers standard 802.11 (or any successor standard).
(11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a
device that is capable of--
(A) receiving advanced telecommunications and information
services; and
(B) sharing such services with a connected device through
the use of Wi-Fi.

SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR
GENERAL.

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

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

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

Subtitle E--Science and Technology

SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

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

SEC. 7502. NATIONAL SCIENCE FOUNDATION.

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

Subtitle F--Corporation for Public Broadcasting

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

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

TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

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

SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH
NEEDS.

In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $14,482,000,000, to
remain available until September 30, 2023, for allocation
under chapters 17, 20, 73, and 81 of title 38, United States
Code, of which not

[[Page S1158]]

more than $4,000,000,000 shall be available pursuant to
section 1703 of title 38, United States Code for health care
furnished through the Veterans Community Care program in
sections 1703(c)(1) and 1703(c)(5) of such title.

SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.

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

SEC. 8004. FUNDING FOR STATE HOMES.

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

SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS
OFFICE OF INSPECTOR GENERAL.

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

SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE
PROGRAM.

(a) In General.--The Secretary of Veterans Affairs shall
carry out a program under which the Secretary shall provide
up to 12 months of retraining assistance to an eligible
veteran for the pursuit of a covered program of education.
Such retraining assistance shall be in addition to any other
entitlement to educational assistance or benefits for which a
veteran is, or has been, eligible.
(b) Eligible Veterans.--
(1) In general.--In this section, the term ``eligible
veteran'' means a veteran who--
(A) as of the date of the receipt by the Department of
Veterans Affairs of an application for assistance under this
section, is at least 22 years of age but not more than 66
years of age;
(B) as of such date, is unemployed by reason of the covered
public health emergency, as certified by the veteran;
(C) as of such date, is not eligible to receive educational
assistance under chapter 30, 31, 32, 33, or 35 of title 38,
United States Code, or chapter 1606 of title 10, United
States Code;
(D) is not enrolled in any Federal or State jobs program;
(E) is not in receipt of compensation for a service-
connected disability rated totally disabling by reason of
unemployability; and
(F) will not be in receipt of unemployment compensation (as
defined in section 85(b) of the Internal Revenue Code of
1986), including any cash benefit received pursuant to
subtitle A of title II of division A of the CARES Act (Public
Law 116-136), as of the first day on which the veteran would
receive a housing stipend payment under this section.
(2) Treatment of veterans who transfer entitlement.--For
purposes of paragraph (1)(C), a veteran who has transferred
all of the veteran's entitlement to educational assistance
under section 3319 of title 38, United States Code, shall be
considered to be a veteran who is not eligible to receive
educational assistance under chapter 33 of such title.
(3) Failure to complete.--A veteran who receives retraining
assistance under this section to pursue a program of
education and who fails to complete the program of education
shall not be eligible to receive additional assistance under
this section.
(c) Covered Programs of Education.--
(1) In general.--For purposes of this section, a covered
program of education is a program of education (as such term
is defined in section 3452(b) of title 38, United States
Code) for training, pursued on a full-time or part-time
basis--
(A) that--
(i) is approved under chapter 36 of such title;
(ii) does not lead to a bachelors or graduate degree; and
(iii) is designed to provide training for a high-demand
occupation, as determined under paragraph (3); or
(B) that is a high technology program of education offered
by a qualified provider, under the meaning given such terms
in section 116 of the Harry W. Colmery Veterans Educational
Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001
note).
(2) Accredited programs.--In the case of an accredited
program of education, the program of education shall not be
considered a covered program of education under this section
if the program has received a show cause order from the
accreditor of the program during the five-year period
preceding the date of the enactment of this Act.
(3) Determination of high-demand occupations.--In carrying
out this section, the Secretary shall use the list of high-
demand occupations compiled by the Commissioner of Labor
Statistics.
(4) Full-time defined.--For purposes of this subsection,
the term ``full-time'' has the meaning given such term under
section 3688 of title 38, United States Code.
(d) Amount of Assistance.--
(1) Retraining assistance.--The Secretary of Veterans
Affairs shall provide to an eligible veteran pursuing a
covered program of education under the retraining assistance
program under this section an amount equal to the amount of
educational assistance payable under section 3313(c)(1)(A) of
title 38, United States Code, for each month the veteran
pursues the covered program of education. Such amount shall
be payable directly to the educational institution offering
the covered program of education pursued by the veteran as
follows:
(A) 50 percent of the total amount payable shall be paid
when the eligible veteran begins the program of education.
(B) 25 percent of the total amount payable shall be paid
when the eligible veteran completes the program of education.
(C) 25 percent of the total amount payable shall be paid
when the eligible veteran finds employment in a field related
to the program of education.
(2) Failure to complete.--
(A) Pro-rated payments.--In the case of a veteran who
pursues a covered program of education under the retraining
assistance program under this section, but who does not
complete the program of education, the Secretary shall pay to
the educational institution offering such program of
education a pro-rated amount based on the number of months
the veteran pursued the program of education in accordance
with this paragraph.
(B) Payment otherwise due upon completion of program.--The
Secretary shall pay to the educational institution a pro-
rated amount under paragraph (1)(B) when the veteran provides
notice to the educational institution that the veteran no
longer intends to pursue the program of education.
(C) Nonrecovery from veteran.--In the case of a veteran
referred to in subparagraph (A), the educational institution
may not seek payment from the veteran for any amount that
would have been payable under paragraph (1)(B) had the
veteran completed the program of education.
(D) Payment due upon employment.--
(i) Veterans who find employment.--In the case of a veteran
referred to in subparagraph (A) who finds employment in a
field related to the program of education during the 180-day
period beginning on the date on which the veteran withdraws
from the program of education, the Secretary shall pay to the
educational institution a pro-rated amount under paragraph
(1)(C) when the veteran finds such employment.
(ii) Veterans who do not find employment.--In the case of a
veteran referred to in subparagraph (A) who does not find
employment in a field related to the program of education
during the 180-day period beginning on the date on which the
veteran withdraws from the program of education--

(I) the Secretary shall not make a payment to the
educational institution under paragraph (1)(C); and
(II) the educational institution may not seek payment from
the veteran for any amount that would have been payable under
paragraph (1)(C) had the veteran found employment during such
180-day period.

(3) Housing stipend.--For each month that an eligible
veteran pursues a covered program of education under the
retraining assistance program under this section, the
Secretary shall pay to the veteran a monthly housing stipend
in an amount equal to--
(A) in the case of a covered program of education leading
to a degree, or a covered program of education not leading to
a degree, at an institution of higher learning (as that term
is defined in section 3452(f) of title 38, United States
Code) pursued on more than a half-time basis, the amount
specified under subsection (c)(1)(B) of section 3313 of title
38, United States Code;
(B) in the case of a covered program of education other
than a program of education leading to a degree at an
institution other than an institution of higher learning
pursued on more than a half-time basis, the amount specified
under subsection (g)(3)(A)(ii) of such section; or
(C) in the case of a covered program of education pursued
on less than a half-time basis, or a covered program of
education pursued solely through distance learning on more
than a half-time basis, the amount specified under subsection
(c)(1)(B)(iii) of such section.
(4) Failure to find employment.--The Secretary shall not
make a payment under paragraph (1)(C) with respect to an
eligible veteran who completes or fails to complete a program
of education under the retraining assistance program under
this section if the veteran fails to find employment in a
field related to the program of education within the 180-
period beginning on the date on which the veteran withdraws
from or completes the program.
(e) No Transferability.--Retraining assistance provided
under this section may not be transferred to another
individual.
(f) Limitation.--Not more than 17,250 eligible veterans may
receive retraining assistance under this section.

[[Page S1159]]

(g) Termination.--No retraining assistance may be paid
under this section after the date that is 21 months after the
date of the enactment of this Act.
(h) Funding.--In addition to amounts otherwise available
there is appropriated to the Department of Veterans Affairs
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $386,000,000, to remain available
until expended, to carry out this section.

SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR
VETERANS DURING EMERGENCY RELATING TO COVID-19.

(a) In General.--The Secretary of Veterans Affairs--
(1) shall provide for any copayment or other cost sharing
with respect to health care under the laws administered by
the Secretary received by a veteran during the period
specified in subsection (b); and
(2) shall reimburse any veteran who paid a copayment or
other cost sharing for health care under the laws
administered by the Secretary received by a veteran during
such period the amount paid by the veteran.
(b) Period Specified.--The period specified in this
subsection is the period beginning on April 6, 2020, and
ending on September 30, 2021.
(c) Funding.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Veterans Affairs
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $1,000,000,000, to remain available
until expended, to carry out this section, except for health
care furnished pursuant to section 1703(c)(2)-(c)(4) of title
38, United States Code.

SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE
LEAVE FUND.

(a) Establishment; Appropriation.--There is established in
the Treasury the Emergency Department of Veterans Affairs
Employee Leave Fund (in this section referred to as the
``Fund''), to be administered by the Secretary of Veterans
Affairs, for the purposes set forth in subsection (b). In
addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $80,000,000, which shall
be deposited into the Fund and remain available through
September 20, 2022.
(b) Purpose.--Amounts in the Fund shall be available for
payment to the Department of Veterans Affairs for the use of
paid leave by any covered employee who is unable to work
because the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or
makes optional a virtual learning instruction model or
requires or makes optional a hybrid of in-person and virtual
learning instruction models, or the child care provider of
such son or daughter is unavailable, due to COVID-19
precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual
other than the employee is available to care for such family
member, if the place of care for such family member is closed
or the direct care provider is unavailable due to COVID-19;
or
(8) is obtaining immunization related to COVID-19 or to
recover from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by a covered employee during
the period beginning on the date of enactment of this Act and
ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to a covered employee in an amount
not to exceed 600 hours of paid leave for each full-time
employee, and in the case of a part-time employee, employee
on an uncommon tour of duty, or employee with a seasonal work
schedule, in an amount not to exceed the proportional
equivalent of 600 hours to the extent amounts in the Fund
remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to a covered employee if the leave
would result in payments greater than $2,800 in aggregate for
any biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to a covered
employee; and
(B) may not be used by a covered employee concurrently with
any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to a covered employee under this section shall
reduce the total service used to calculate any Federal
civilian retirement benefit.
(d) Covered Employee Defined.--In this section, the term
``covered employee'' means an employee of the Department of
Veterans Affairs appointed under chapter 74 of title 38,
United States Code.

TITLE IX--COMMITTEE ON FINANCE

Subtitle A--Crisis Support for Unemployed Workers

PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

(a) In General.--Section 2102(c) of the CARES Act (15
U.S.C. 9021(c)) is amended--
(1) in paragraph (1)--
(A) by striking ``paragraphs (2) and (3)'' and inserting
``paragraph (2)''; and
(B) in subparagraph (A)(ii), by striking ``March 14, 2021''
and inserting ``August 29, 2021''; and
(2) by striking paragraph (3) and redesignating paragraph
(4) as paragraph (3).
(b) Increase in Number of Weeks.--Section 2102(c)(2) of
such Act (15 U.S.C. 9021(c)(2)) is amended--
(1) by striking ``50 weeks'' and inserting ``74 weeks'';
and
(2) by striking ``50-week period'' and inserting ``74-week
period''.
(c) Hold Harmless for Proper Administration.--In the case
of an individual who is eligible to receive pandemic
unemployment assistance under section 2102 of the CARES Act
(15 U.S.C. 9021) as of the day before the date of enactment
of this Act and on the date of enactment of this Act becomes
eligible for pandemic emergency unemployment compensation
under section 2107 of the CARES Act (15 U.S.C. 9025) by
reason of the amendments made by section 9016(b) of this
title, any payment of pandemic unemployment assistance under
such section 2102 made after the date of enactment of this
Act to such individual during an appropriate period of time,
as determined by the Secretary of Labor, that should have
been made under such section 2107 shall not be considered to
be an overpayment of assistance under such section 2102,
except that an individual may not receive payment for
assistance under section 2102 and a payment for assistance
under section 2107 for the same week of unemployment.
(d) Effective Date.--The amendments made by subsections (a)
and (b) shall apply as if included in the enactment of the
CARES Act (Public Law 116-136), except that no amount shall
be payable by virtue of such amendments with respect to any
week of unemployment ending on or before March 14, 2021.

SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR
GOVERNMENTAL ENTITIES AND NONPROFIT
ORGANIZATIONS.

(a) In General.--Section 903(i)(1)(D) of the Social
Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking
``March 14, 2021'' and inserting ``August 29, 2021''.
(b) Increase in Reimbursement Rate.--Section 903(i)(1)(B)
of such Act (42 U.S.C. 1103(i)(1)(B)) is amended--
(1) in the first sentence, by inserting ``and except as
otherwise provided in this subparagraph'' after ``as
determined by the Secretary of Labor''; and
(2) by inserting after the first sentence the following:
``With respect to the amounts of such compensation paid for
weeks of unemployment beginning after March 31, 2021, and
ending on or before August 29, 2021, the preceding sentence
shall be applied by substituting `75 percent' for `one-
half'.''.

SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT
COMPENSATION.

(a) In General.--Section 2104(e)(2) of the CARES Act (15
U.S.C. 9023(e)(2)) is amended by striking ``March 14, 2021''
and inserting ``August 29, 2021''.
(b) Amount.--Section 2104(b)(3)(A) of such Act (15 U.S.C.
9023(b)(3)(A)) is amended by adding at the end the following:
``(iii) For weeks of unemployment ending after March 14,
2021, and ending on or before August 29, 2021, $400.''.

SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST
WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR
STATES WITH NO WAITING WEEK.

(a) In General.--Section 2105(e)(2) of the CARES Act (15
U.S.C. 9024(e)(2)) is amended by striking ``March 14, 2021''
and inserting ``August 29, 2021''.
(b) Full Reimbursement.--Paragraph (3) of section 2105(c)
of such Act (15 U.S.C. 9024(c)) is repealed and such section
shall be applied to weeks of unemployment to which an
agreement under section 2105 of such Act applies as if such
paragraph had not been enacted. In implementing the preceding
sentence, a State may, if necessary, reenter the agreement
with the Secretary under section 2105 of such Act, and
retroactively pay for the first week of regular compensation
without a waiting week consistent with State law (including a
waiver of State law) and receive full reimbursement for weeks
of unemployment that ended after December 31, 2020.

SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.

If a State modifies its unemployment compensation law and
policies, subject to the succeeding sentence, with respect to
personnel standards on a merit basis on an emergency
temporary basis as needed to respond to the spread of COVID-
19, such modifications shall be disregarded for the purposes
of applying section 303 of the Social Security Act and
section 3304 of the Internal Revenue Code of 1986 to such
State law. Such

[[Page S1160]]

modifications shall only apply through August 29, 2021, and
shall be limited to engaging of temporary staff, rehiring of
retirees or former employees on a non-competitive basis, and
other temporary actions to quickly process applications and
claims.

SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT
COMPENSATION.

(a) In General.--Section 2107(g) of the CARES Act (15
U.S.C. 9025(g)) is amended to read as follows:
``(g) Applicability.--An agreement entered into under this
section shall apply to weeks of unemployment--
``(1) beginning after the date on which such agreement is
entered into; and
``(2) ending on or before August 29, 2021.''.
(b) Increase in Number of Weeks.--Section 2107(b)(2) of
such Act (15 U.S.C. 9025(b)(2)) is amended by striking ``24''
and inserting ``48''.
(c) Coordination of Pandemic Emergency Unemployment
Compensation With Extended Compensation.--Section
2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is
amended by inserting ``or for the week that includes the date
of enactment of the American Rescue Plan Act of 2021 (without
regard to the amendments made by subsections (a) and (b) of
section 9016 of such Act)'' after ``2020)''.
(d) Special Rule for Extended Compensation.--Section
2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by
striking ``April 12, 2021'' and inserting ``August 29,
2021''.
(e) Effective Date.--The amendments made by this section
shall apply as if included in the enactment of the CARES Act
(Public Law 116-136), except that no amount shall be payable
by virtue of such amendments with respect to any week of
unemployment ending on or before March 14, 2021.

SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION PAYMENTS IN STATES WITH PROGRAMS
IN LAW.

Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2))
is amended by striking ``March 14, 2021'' and inserting
``August 29, 2021''.

SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION AGREEMENTS FOR STATES WITHOUT
PROGRAMS IN LAW.

Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2))
is amended by striking ``March 14, 2021'' and inserting
``August 29, 2021''.

PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

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

Section 1202(b)(10)(A) of the Social Security Act (42
U.S.C. 1322(b)(10)(A)) is amended by striking ``March 14,
2021'' and inserting ``August 29, 2021''.

SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED
UNEMPLOYMENT COMPENSATION.

(a) In General.--Section 4105 of the Families First
Coronavirus Response Act (26 U.S.C. 3304 note) is amended by
striking ``March 14, 2021'' each place it appears and
inserting ``August 29, 2021''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply as if included in the enactment of the Families
First Coronavirus Response Act (Public Law 116-127).

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

SEC. 9031. FUNDING FOR ADMINISTRATION.

In addition to amounts otherwise available, there is
appropriated to the Employment and Training Administration of
the Department of Labor for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $8,000,000,
to remain available until expended, for necessary expenses to
carry out Federal activities relating to the administration
of unemployment compensation programs.

SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS,
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

Subtitle A of title II of division A of the CARES Act
(Public Law 116-136) is amended by adding at the end the
following:

``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS,
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

``(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Labor
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $2,000,000,000, to remain available
until expended, to detect and prevent fraud, promote
equitable access, and ensure the timely payment of benefits
with respect to unemployment compensation programs, including
programs extended under subtitle A of title IX of the
American Rescue Plan Act of 2021.
``(b) Use of Funds.--Amounts made available under
subsection (a) may be used--
``(1) for Federal administrative costs related to the
purposes described in subsection (a);
``(2) for systemwide infrastructure investment and
development related to such purposes; and
``(3) to make grants to States or territories administering
unemployment compensation programs described in subsection
(a) (including territories administering the Pandemic
Unemployment Assistance program under section 2102) for such
purposes, including the establishment of procedures or the
building of infrastructure to verify or validate identity,
implement Federal guidance regarding fraud detection and
prevention, and accelerate claims processing or process
claims backlogs due to the pandemic.
``(c) Restrictions on Grants to States and Territories.--As
a condition of receiving a grant under subsection (b)(3), the
Secretary may require that a State or territory receiving
such a grant shall--
``(1) use such program integrity tools as the Secretary may
specify; and
``(2) as directed by the Secretary, conduct user
accessibility testing on any new system developed by the
Secretary pursuant to subsection (b)(2).''.

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

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

Title V of the Social Security Act (42 U.S.C. 701-713) is
amended by inserting after section 511 the following:

``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME
VISITING PROGRAMS.

``(a) Supplemental Appropriation.--In addition to amounts
otherwise appropriated, out of any money in the Treasury of
the United States not otherwise appropriated, there are
appropriated to the Secretary $150,000,000, to remain
available through September 30, 2022, to enable eligible
entities to conduct programs in accordance with section 511
and subsection (c) of this section.
``(b) Eligibility for Funds.--To be eligible to receive
funds made available by subsection (a) of this section, an
entity shall--
``(1) as of the date of the enactment of this section, be
conducting a program under section 511;
``(2) ensure the modification of grants, contracts, and
other agreements, as applicable, executed under section 511
under which the program is conducted as are necessary to
provide that, during the period that begins with the date of
the enactment of this section and ends with the end of the
2nd succeeding fiscal year after the funds are awarded, the
entity shall--
``(A) not reduce funding for, or staffing levels of, the
program on account of reduced enrollment in the program; and
``(B) when using funds to provide emergency supplies to
eligible families receiving grant services under section 511,
ensure coordination with local diaper banks to the extent
practicable; and
``(3) reaffirm that, in conducting the program, the entity
will focus on priority populations (as defined in section
511(d)(4)).
``(c) Uses of Funds.--An entity to which funds are provided
under this section shall use the funds--
``(1) to serve families with home visits or with virtual
visits, that may be conducted by the use of electronic
information and telecommunications technologies, in a service
delivery model described in section 511(d)(3)(A);
``(2) to pay hazard pay or other additional staff costs
associated with providing home visits or administration for
programs funded under section 511;
``(3) to train home visitors employed by the entity in
conducting a virtual home visit and in emergency preparedness
and response planning for families served, and may include
training on how to safely conduct intimate partner violence
screenings, and training on safety and planning for families
served to support the family outcome improvements listed in
section 511(d)(2)(B);
``(4) for the acquisition by families served by programs
under section 511 of such technological means as are needed
to conduct and support a virtual home visit;
``(5) to provide emergency supplies (such as diapers and
diapering supplies including diaper wipes and diaper cream,
necessary to ensure that a child using a diaper is properly
cleaned and protected from diaper rash, formula, food, water,
hand soap and hand sanitizer) to an eligible family (as
defined in section 511(k)(2));
``(6) to coordinate with and provide reimbursement for
supplies to diaper banks when using such entities to provide
emergency supplies specified in paragraph (5); or
``(7) to provide prepaid grocery cards to an eligible
family (as defined in section 511(k)(2)) participating in the
maternal, infant, and early childhood home visiting program
under section 511 for the purpose of enabling the family to
meet the emergency needs of the family.''.

Subtitle C--Emergency Assistance to Children and Families

SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

Section 403 of the Social Security Act (42 U.S.C. 603) is
amended by adding at the end the following:
``(c) Pandemic Emergency Assistance.--
``(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury of the United States not otherwise
appropriated, $1,000,000,000, to remain available until
expended, to carry out this subsection.
``(2) Reservation of funds for technical assistance.--Of
the amount specified in paragraph (1), the Secretary shall
reserve $2,000,000 for administrative expenses and the
provision of technical assistance to States and Indian tribes
with respect to the use of funds provided under this
subsection.
``(3) Allotments.--
``(A) 50 states and the district of columbia.--

[[Page S1161]]

``(i) Total amount to be allotted.--The Secretary shall
allot a total of 92.5 percent of the amount specified in
paragraph (1) that is not reserved under paragraph (2) among
the States that are not a territory and that are operating a
program funded under this part, in accordance with clause
(ii) of this subparagraph.
``(ii) Allotment formula.--The Secretary shall allot to
each such State the sum of the following percentages of the
total amount described in clause (i):

``(I) 50 percent, multiplied by--

``(aa) the population of children in the State, determined
on the basis of the most recent population estimates as
determined by the Bureau of the Census; divided by
``(bb) the total population of children in the States that
are not territories, as so determined; plus

``(II) 50 percent, multiplied by--

``(aa) the total amount expended by the State for basic
assistance, non-recurrent short term benefits, and emergency
assistance in fiscal year 2019, as reported by the State
under section 411; divided by
``(bb) the total amount expended by the States that are not
territories for basic assistance, non-recurrent short term
benefits, and emergency assistance in fiscal year 2019, as so
reported by the States.
``(B) Territories and indian tribes.--The Secretary shall
allot among the territories and Indian tribes otherwise
eligible for a grant under this part such portions of 7.5
percent of the amount specified in paragraph (1) that are not
reserved under paragraph (2) as the Secretary deems
appropriate based on the needs of the territory or Indian
tribe involved.
``(C) Expenditure commitment requirement.--To receive the
full amount of funding payable under this subsection, a State
or Indian tribe shall inform the Secretary as to whether it
intends to use all of its allotment under this paragraph and
provide that information--
``(i) in the case of a State that is not a territory,
within 45 days after the date of the enactment of this
subsection; or
``(ii) in the case of a territory or an Indian tribe,
within 90 days after such date of enactment.
``(4) Grants.--
``(A) In general.--The Secretary shall provide funds to
each State and Indian tribe to which an amount is allotted
under paragraph (3), from the amount so allotted.
``(B) Treatment of unused funds.--
``(i) Reallotment.--The Secretary shall reallot in
accordance with paragraph (3) all funds provided to any State
or Indian tribe under this subsection that are unused, among
the other States and Indian tribes eligible for funds under
this subsection. For purposes of paragraph (3), the Secretary
shall treat the funds as if included in the amount specified
in paragraph (1).
``(ii) Provision.--The Secretary shall provide funds to
each such other State or Indian tribe in an amount equal to
the amount so reallotted.
``(5) Recipient of funds provided for territories.--In the
case of a territory not operating a program funded under this
part, the Secretary shall provide the funds required to be
provided to the territory under this subsection, to the
agency that administers the bulk of local human services
programs in the territory.
``(6) Use of funds.--
``(A) In general.--A State or Indian tribe to which funds
are provided under this subsection may use the funds only for
non-recurrent short term benefits, whether in the form of
cash or in other forms.
``(B) Limitation on use for administrative expenses.--A
State to which funds are provided under this subsection shall
not expend more than 15 percent of the funds for
administrative purposes.
``(C) Nonsupplantation.--Funds provided under this
subsection shall be used to supplement and not supplant other
Federal, State, or tribal funds for services and activities
that promote the purposes of this part.
``(D) Expenditure deadline.--
``(i) In general.--Except as provided in clause (ii), a
State or Indian tribe to which funds are provided under this
subsection shall expend the funds not later than the end of
fiscal year 2022.
``(ii) Exception for reallotted funds.--A State or Indian
tribe to which funds are provided under paragraph (4)(B)
shall expend the funds within 12 months after receipt.
``(7) Suspension of territory spending cap.--Section 1108
shall not apply with respect to any funds provided under this
subsection.
``(8) Definitions.--In this subsection:
``(A) Applicable period.--The term `applicable period'
means the period that begins with April 1, 2021, and ends
with September 30, 2022.
``(B) Non-recurrent short term benefits.--The term `non-
recurrent short term benefits' has the meaning given the term
in OMB approved Form ACF-196R, published on July 31, 2014.
``(C) State.--The term `State' means the 50 States of the
United States, the District of Columbia, and the territories.
``(D) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.''.

Subtitle D--Elder Justice and Support Guarantee

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

Subtitle A of title XX of the Social Security Act (42
U.S.C. 1397-1397h) is amended by adding at the end the
following:

``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY
SERVICES PROGRAMS.

``(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$276,000,000, to remain available until expended, to carry
out the programs described in subtitle B.
``(b) Use of Funds.--Of the amounts made available by
subsection (a)--
``(1) $88,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2021, of
which not less than an amount equal to $100,0000,000 minus
the amount previously provided in fiscal year 2021 to carry
out section 2042(b) shall be made available to carry out such
section; and
``(2) $188,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2022, of
which not less than $100,000,000 shall be for activities
described in section 2042(b).''.

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

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

Section 1862(g) of the Social Security Act (42 U.S.C.
1395y(g)) is amended--
(1) by striking ``The Secretary'' and inserting ``(1) The
Secretary''; and
(2) by adding at the end the following new paragraph:
``(2) In addition to any funds otherwise available, there
are appropriated to the Secretary, out of any monies in the
Treasury not otherwise obligated, $200,000,000, to remain
available until expended, for purposes of requiring multiple
organizations described in paragraph (1) to provide to
skilled nursing facilities (as defined in section 1819(a)),
infection control and vaccination uptake support relating to
the prevention or mitigation of COVID-19, as determined
appropriate by the Secretary.''.

SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
SAFETY IN SKILLED NURSING FACILITIES.

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

Subtitle F--Preserving Health Benefits for Workers

SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.

(a) Premium Assistance for Cobra Continuation Coverage for
Individuals and Their Families.--
(1) Provision of premium assistance.--
(A) Reduction of premiums payable.--In the case of any
premium for a period of coverage during the period beginning
on the first day of the first month beginning after the date
of the enactment of this Act, and ending on September 30,
2021, for COBRA continuation coverage with respect to any
assistance eligible individual described in paragraph (3),
such individual shall be treated for purposes of any COBRA
continuation provision as having paid in full the amount of
such premium.
(B) Plan enrollment option.--
(i) In general.--Solely for purposes of this subsection,
the COBRA continuation provisions shall be applied such that
any assistance eligible individual who is enrolled in a group
health plan offered by a plan sponsor may, not later than 90
days after the date of notice of the plan enrollment option
described in this subparagraph, elect to enroll in coverage
under a plan offered by such plan sponsor that is different
than coverage under the plan in which such individual was
enrolled at the time, in the case of any assistance eligible
individual described in paragraph (3), the qualifying event
specified in section 603(2) of the Employee Retirement Income
Security Act of 1974, section 4980B(f)(3)(B) of the Internal
Revenue Code of 1986, or section 2203(2) of the Public Health
Service Act, except for the voluntary termination of such
individual's employment by such individual, occurred, and
such coverage shall be treated as COBRA continuation coverage
for purposes of the applicable COBRA continuation coverage
provision.
(ii) Requirements.--Any assistance eligible individual may
elect to enroll in different coverage as described in clause
(i) only if--

(I) the employer involved has made a determination that
such employer will permit such assistance eligible individual
to enroll

[[Page S1162]]

in different coverage as provided under this subparagraph;
(II) the premium for such different coverage does not
exceed the premium for coverage in which such individual was
enrolled at the time such qualifying event occurred;
(III) the different coverage in which the individual elects
to enroll is coverage that is also offered to similarly
situated active employees of the employer at the time at
which such election is made; and
(IV) the different coverage in which the individual elects
to enroll is not--

(aa) coverage that provides only excepted benefits as
defined in section 9832(c) of the Internal Revenue Code of
1986, section 733(c) of the Employee Retirement Income
Security Act of 1974, and section 2791(c) of the Public
Health Service Act;
(bb) a qualified small employer health reimbursement
arrangement (as defined in section 9831(d)(2) of the Internal
Revenue Code of 1986); or
(cc) a flexible spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986).
(2) Limitation of period of premium assistance.--
(A) Eligibility for additional coverage.--Paragraph (1)(A)
shall not apply with respect to any assistance eligible
individual described in paragraph (3) for months of coverage
beginning on or after the earlier of--
(i) the first date that such individual is eligible for
coverage under any other group health plan (other than
coverage consisting of only excepted benefits (as defined in
section 9832(c) of the Internal Revenue Code of 1986, section
733(c) of the Employee Retirement Income Security Act of
1974, and section 2791(c) of the Public Health Service Act),
coverage under a flexible spending arrangement (as defined in
section 106(c)(2) of the Internal Revenue Code of 1986),
coverage under a qualified small employer health
reimbursement arrangement (as defined in section 9831(d)(2)
of the Internal Revenue Code of 1986)), or eligible for
benefits under the Medicare program under title XVIII of the
Social Security Act; or
(ii) the earlier of--

(I) the date following the expiration of the maximum period
of continuation coverage required under the applicable COBRA
continuation coverage provision; or
(II) the date following the expiration of the period of
continuation coverage allowed under paragraph (4)(B)(ii).

(B) Notification requirement.--Any assistance eligible
individual shall notify the group health plan with respect to
which paragraph (1)(A) applies if such paragraph ceases to
apply by reason of clause (i) of subparagraph (A) (as
applicable). Such notice shall be provided to the group
health plan in such time and manner as may be specified by
the Secretary of Labor.
(3) Assistance eligible individual.--For purposes of this
section, the term ``assistance eligible individual'' means,
with respect to a period of coverage during the period
beginning on the first day of the first month beginning after
the date of the enactment of this Act, and ending on
September 30, 2021, any individual that is a qualified
beneficiary who--
(A) is eligible for COBRA continuation coverage by reason
of a qualifying event specified in section 603(2) of the
Employee Retirement Income Security Act of 1974, section
4980B(f)(3)(B) of the Internal Revenue Code of 1986, or
section 2203(2) of the Public Health Service Act, except for
the voluntary termination of such individual's employment by
such individual; and
(B) elects such coverage.
(4) Extension of election period and effect on coverage.--
(A) In general.--For purposes of applying section 605(a) of
the Employee Retirement Income Security Act of 1974, section
4980B(f)(5)(A) of the Internal Revenue Code of 1986, and
section 2205(a) of the Public Health Service Act, in the case
of--
(i) an individual who does not have an election of COBRA
continuation coverage in effect on the first day of the first
month beginning after the date of the enactment of this Act
but who would be an assistance eligible individual described
in paragraph (3) if such election were so in effect; or
(ii) an individual who elected COBRA continuation coverage
and discontinued from such coverage before the first day of
the first month beginning after the date of the enactment of
this Act,
such individual may elect the COBRA continuation coverage
under the COBRA continuation coverage provisions containing
such provisions during the period beginning on the first day
of the first month beginning after the date of the enactment
of this Act and ending 60 days after the date on which the
notification required under paragraph (5)(C) is provided to
such individual.
(B) Commencement of cobra continuation coverage.--Any COBRA
continuation coverage elected by a qualified beneficiary
during an extended election period under subparagraph (A)--
(i) shall commence (including for purposes of applying the
treatment of premium payments under paragraph (1)(A) and any
cost-sharing requirements for items and services under a
group health plan) with the first period of coverage
beginning on or after the first day of the first month
beginning after the date of the enactment of this Act, and
(ii) shall not extend beyond the period of COBRA
continuation coverage that would have been required under the
applicable COBRA continuation coverage provision if the
coverage had been elected as required under such provision or
had not been discontinued.
(5) Notices to individuals.--
(A) General notice.--
(i) In general.--In the case of notices provided under
section 606(a)(4) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of
the Internal Revenue Code of 1986, or section 2206(4) of the
Public Health Service Act (42 U.S.C. 300bb-6(4)), with
respect to individuals who, during the period described in
paragraph (3), become entitled to elect COBRA continuation
coverage, the requirements of such provisions shall not be
treated as met unless such notices include an additional
written notification to the recipient in clear and
understandable language of--

(I) the availability of premium assistance with respect to
such coverage under this subsection; and
(II) the option to enroll in different coverage if the
employer permits assistance eligible individuals described in
paragraph (3) to elect enrollment in different coverage (as
described in paragraph (1)(B)).

(ii) Alternative notice.--In the case of COBRA continuation
coverage to which the notice provision under such sections
does not apply, the Secretary of Labor, in consultation with
the Secretary of the Treasury and the Secretary of Health and
Human Services, shall, in consultation with administrators of
the group health plans (or other entities) that provide or
administer the COBRA continuation coverage involved, provide
rules requiring the provision of such notice.
(iii) Form.--The requirement of the additional notification
under this subparagraph may be met by amendment of existing
notice forms or by inclusion of a separate document with the
notice otherwise required.
(B) Specific requirements.--Each additional notification
under subparagraph (A) shall include--
(i) the forms necessary for establishing eligibility for
premium assistance under this subsection;
(ii) the name, address, and telephone number necessary to
contact the plan administrator and any other person
maintaining relevant information in connection with such
premium assistance;
(iii) a description of the extended election period
provided for in paragraph (4)(A);
(iv) a description of the obligation of the qualified
beneficiary under paragraph (2)(B) and the penalty provided
under section 6720C of the Internal Revenue Code of 1986 for
failure to carry out the obligation;
(v) a description, displayed in a prominent manner, of the
qualified beneficiary's right to a subsidized premium and any
conditions on entitlement to the subsidized premium; and
(vi) a description of the option of the qualified
beneficiary to enroll in different coverage if the employer
permits such beneficiary to elect to enroll in such different
coverage under paragraph (1)(B).
(C) Notice in connection with extended election periods.--
In the case of any assistance eligible individual described
in paragraph (3) (or any individual described in paragraph
(4)(A)) who became entitled to elect COBRA continuation
coverage before the first day of the first month beginning
after the date of the enactment of this Act, the
administrator of the applicable group health plan (or other
entity) shall provide (within 60 days after such first day of
such first month) for the additional notification required to
be provided under subparagraph (A) and failure to provide
such notice shall be treated as a failure to meet the notice
requirements under the applicable COBRA continuation
provision.
(D) Model notices.--Not later than 30 days after the date
of enactment of this Act, with respect to any assistance
eligible individual described in paragraph (3), the Secretary
of Labor, in consultation with the Secretary of the Treasury
and the Secretary of Health and Human Services, shall
prescribe models for the additional notification required
under this paragraph.
(6) Notice of expiration of period of premium assistance.--
(A) In general.--With respect to any assistance eligible
individual, subject to subparagraph (B), the requirements of
section 606(a)(4) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of
the Internal Revenue Code of 1986, or section 2206(4) of the
Public Health Service Act (42 U.S.C. 300bb-6(4)), shall not
be treated as met unless the plan administrator of the
individual, during the period specified under subparagraph
(C), provides to such individual a written notice in clear
and understandable language--
(i) that the premium assistance for such individual will
expire soon and the prominent identification of the date of
such expiration; and
(ii) that such individual may be eligible for coverage
without any premium assistance through--

(I) COBRA continuation coverage; or
(II) coverage under a group health plan.

(B) Exception.--The requirement for the group health plan
administrator to provide the written notice under
subparagraph (A) shall be waived if the premium assistance
for such individual expires pursuant to clause (i) of
paragraph (2)(A).
(C) Period specified.--For purposes of subparagraph (A),
the period specified in this

[[Page S1163]]

subparagraph is, with respect to the date of expiration of
premium assistance for any assistance eligible individual
pursuant to a limitation requiring a notice under this
paragraph, the period beginning on the day that is 45 days
before the date of such expiration and ending on the day that
is 15 days before the date of such expiration.
(D) Model notices.--Not later than 45 days after the date
of enactment of this Act, with respect to any assistance
eligible individual, the Secretary of Labor, in consultation
with the Secretary of the Treasury and the Secretary of
Health and Human Services, shall prescribe models for the
notification required under this paragraph.
(7) Regulations.--The Secretary of the Treasury and the
Secretary of Labor may jointly prescribe such regulations or
other guidance as may be necessary or appropriate to carry
out the provisions of this subsection, including the
prevention of fraud and abuse under this subsection, except
that the Secretary of Labor and the Secretary of Health and
Human Services may prescribe such regulations (including
interim final regulations) or other guidance as may be
necessary or appropriate to carry out the provisions of
paragraphs (5), (6), and (8).
(8) Outreach.--
(A) In general.--The Secretary of Labor, in consultation
with the Secretary of the Treasury and the Secretary of
Health and Human Services, shall provide outreach consisting
of public education and enrollment assistance relating to
premium assistance provided under this subsection. Such
outreach shall target employers, group health plan
administrators, public assistance programs, States, insurers,
and other entities as determined appropriate by such
Secretaries. Such outreach shall include an initial focus on
those individuals electing continuation coverage who are
referred to in paragraph (5)(C). Information on such premium
assistance, including enrollment, shall also be made
available on websites of the Departments of Labor, Treasury,
and Health and Human Services.
(B) Enrollment under medicare.--The Secretary of Health and
Human Services shall provide outreach consisting of public
education. Such outreach shall target individuals who lose
health insurance coverage. Such outreach shall include
information regarding enrollment for Medicare benefits for
purposes of preventing mistaken delays of such enrollment by
such individuals, including lifetime penalties for failure of
timely enrollment.
(9) Definitions.--For purposes of this section:
(A) Administrator.--The term ``administrator'' has the
meaning given such term in section 3(16)(A) of the Employee
Retirement Income Security Act of 1974, and includes a COBRA
administrator.
(B) Cobra continuation coverage.--The term ``COBRA
continuation coverage'' means continuation coverage provided
pursuant to part 6 of subtitle B of title I of the Employee
Retirement Income Security Act of 1974 (other than under
section 609), title XXII of the Public Health Service Act, or
section 4980B of the Internal Revenue Code of 1986 (other
than subsection (f)(1) of such section insofar as it relates
to pediatric vaccines), or under a State program that
provides comparable continuation coverage. Such term does not
include coverage under a health flexible spending arrangement
under a cafeteria plan within the meaning of section 125 of
the Internal Revenue Code of 1986.
(C) Cobra continuation provision.--The term ``COBRA
continuation provision'' means the provisions of law
described in subparagraph (B).
(D) Covered employee.--The term ``covered employee'' has
the meaning given such term in section 607(2) of the Employee
Retirement Income Security Act of 1974.
(E) Qualified beneficiary.--The term ``qualified
beneficiary'' has the meaning given such term in section
607(3) of the Employee Retirement Income Security Act of
1974.
(F) Group health plan.--The term ``group health plan'' has
the meaning given such term in section 607(1) of the Employee
Retirement Income Security Act of 1974.
(G) State.--The term ``State'' includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.
(H) Period of coverage.--Any reference in this subsection
to a period of coverage shall be treated as a reference to a
monthly or shorter period of coverage with respect to which
premiums are charged with respect to such coverage.
(I) Plan sponsor.--The term ``plan sponsor'' has the
meaning given such term in section 3(16)(B) of the Employee
Retirement Income Security Act of 1974.
(J) Premium.--The term ``premium'' includes, with respect
to COBRA continuation coverage, any administrative fee.
(10) Implementation funding.--In addition to amounts
otherwise made available, out of any funds in the Treasury
not otherwise appropriated, there are appropriated to the
Secretary of Labor for fiscal year 2021, $10,000,000, to
remain available until expended, for the Employee Benefits
Security Administration to carry out the provisions of this
subtitle.
(b) Cobra Premium Assistance.--
(1) Allowance of credit.--
(A) In general.--Subchapter B of chapter 65 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:

``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

``(a) In General.--The person to whom premiums are payable
for continuation coverage under section 9501(a)(1) of the
American Rescue Plan Act of 2021 shall be allowed as a credit
against the tax imposed by section 3111(b), or so much of the
taxes imposed under section 3221(a) as are attributable to
the rate in effect under section 3111(b), for each calendar
quarter an amount equal to the premiums not paid by
assistance eligible individuals for such coverage by reason
of such section 9501(a)(1) with respect to such calendar
quarter.
``(b) Person to Whom Premiums Are Payable.--For purposes of
subsection (a), except as otherwise provided by the
Secretary, the person to whom premiums are payable under such
continuation coverage shall be treated as being--
``(1) in the case of any group health plan which is a
multiemployer plan (as defined in section 3(37) of the
Employee Retirement Income Security Act of 1974), the plan,
``(2) in the case of any group health plan not described in
paragraph (1)--
``(A) which is subject to the COBRA continuation provisions
contained in--
``(i) the Internal Revenue Code of 1986,
``(ii) the Employee Retirement Income Security Act of 1974,
or
``(iii) the Public Health Service Act, or
``(B) under which some or all of the coverage is not
provided by insurance,
the employer maintaining the plan, and
``(3) in the case of any group health plan not described in
paragraph (1) or (2), the insurer providing the coverage
under the group health plan.
``(c) Limitations and Refundability.--
``(1) Credit limited to certain employment taxes.--The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the tax imposed by section 3111(b),
or so much of the taxes imposed under section 3221(a) as are
attributable to the rate in effect under section 3111(b), for
such calendar quarter (reduced by any credits allowed against
such taxes under sections 3131, 3132, and 3134) on the wages
paid with respect to the employment of all employees of the
employer.
``(2) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (1)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Credit may be advanced.--In anticipation of the
credit, including the refundable portion under subparagraph
(A), the credit may be advanced, according to forms and
instructions provided by the Secretary, up to an amount
calculated under subsection (a) through the end of the most
recent payroll period in the quarter.
``(C) Treatment of deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit
of the tax imposed by section 3111(b), or so much of the
taxes imposed under section 3221(a) as are attributable to
the rate in effect under section 3111(b), if the Secretary
determines that such failure was due to the anticipation of
the credit allowed under this section.
``(D) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, any amounts due to an
employer under this paragraph shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
``(3) Overstatements.--Any overstatement of the credit to
which a person is entitled under this section (and any amount
paid by the Secretary as a result of such overstatement)
shall be treated as an underpayment by such person of the
taxes described in paragraph (1) and may be assessed and
collected by the Secretary in the same manner as such taxes.
``(d) Governmental Entities.--For purposes of this section,
the term `person' includes the government of any State or
political subdivision thereof, any Indian tribal government
(as defined in section 139E(c)(1)), any agency or
instrumentality of any of the foregoing, and any agency or
instrumentality of the Government of the United States that
is described in section 501(c)(1) and exempt from taxation
under section 501(a).
``(e) Denial of Double Benefit.--For purposes of chapter 1,
the gross income of any person allowed a credit under this
section shall be increased for the taxable year which
includes the last day of any calendar quarter with respect to
which such credit is allowed by the amount of such credit. No
credit shall be allowed under this section with respect to
any amount which is taken into account as qualified wages
under section 2301 of the CARES Act or section 3134 of this
title or as qualified health plan expenses under section
7001(d) or 7003(d) of the Families First Coronavirus Response
Act or section 3131 or 3132 of this title.
``(f) Extension of Limitation on Assessment.--
Notwithstanding section 6501, the limitation on the time
period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 5 years after the later of--

[[Page S1164]]

``(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(2) the date on which such return is treated as filed
under section 6501(b)(2).
``(g) Regulations.--The Secretary shall issue such
regulations, or other guidance, forms, instructions, and
publications, as may be necessary or appropriate to carry out
this section, including--
``(1) the requirement to report information or the
establishment of other methods for verifying the correct
amounts of reimbursements under this section,
``(2) the application of this section to group health plans
that are multiemployer plans (as defined in section 3(37) of
the Employee Retirement Income Security Act of 1974),
``(3) to allow the advance payment of the credit determined
under subsection (a), subject to the limitations provided in
this section, based on such information as the Secretary
shall require,
``(4) to provide for the reconciliation of such advance
payment with the amount of the credit at the time of filing
the return of tax for the applicable quarter or taxable year,
and
``(5) allowing the credit to third party payors (including
professional employer organizations, certified professional
employer organizations, or agents under section 3504).''.
(B) Clerical amendment.--The table of sections for
subchapter B of chapter 65 of the Internal Revenue Code of
1986 is amended by adding at the end the following new item:
``Sec. 6432. Continuation coverage premium assistance.''.
(C) Effective date.--The amendments made by this paragraph
shall apply to premiums to which subsection (a)(1)(A) applies
and wages paid on or after April 1, 2021.
(D) Special rule in case of employee payment that is not
required under this section.--
(i) In general.--In the case of an assistance eligible
individual who pays, with respect any period of coverage to
which subsection (a)(1)(A) applies, any amount of the premium
for such coverage that the individual would have (but for
this Act) been required to pay, the person to whom such
payment is payable shall reimburse such individual for the
amount of such premium paid.
(ii) Credit of reimbursement.--A person to which clause (i)
applies shall be allowed a credit in the manner provided
under section 6432 of the Internal Revenue Code of 1986 for
any payment made to the employee under such clause.
(iii) Payment of credits.--Any person to which clause (i)
applies shall make the payment required under such clause to
the individual not later than 60 days after the date on which
such individual made the premium payment.
(2) Penalty for failure to notify health plan of cessation
of eligibility for premium assistance.--
(A) In general.--Part I of subchapter B of chapter 68 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new section:

``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF
CESSATION OF ELIGIBILITY FOR CONTINUATION
COVERAGE PREMIUM ASSISTANCE.

``(a) In General.--Except in the case of a failure
described in subsection (b) or (c), any person required to
notify a group health plan under section 9501(a)(2)(B) of the
American Rescue Plan Act of 2021 who fails to make such a
notification at such time and in such manner as the Secretary
of Labor may require shall pay a penalty of $250 for each
such failure.
``(b) Intentional Failure.--In the case of any such failure
that is fraudulent, such person shall pay a penalty equal to
the greater of--
``(1) $250, or
``(2) 110 percent of the premium assistance provided under
section 9501(a)(1)(A) of the American Rescue Plan Act of 2021
after termination of eligibility under such section.
``(c) Reasonable Cause Exception.--No penalty shall be
imposed under this section with respect to any failure if it
is shown that such failure is due to reasonable cause and not
to willful neglect.''.
(B) Clerical amendment.--The table of sections of part I of
subchapter B of chapter 68 of such Code is amended by adding
at the end the following new item:
``Sec. 6720C. Penalty for failure to notify health plan of cessation of
eligibility for continuation coverage premium
assistance.''.
(3) Coordination with HCTC.--
(A) In general.--Section 35(g)(9) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(9) Continuation coverage premium assistance.--In the
case of an assistance eligible individual who receives
premium assistance for continuation coverage under section
9501(a)(1) of the American Rescue Plan Act of 2021 for any
month during the taxable year, such individual shall not be
treated as an eligible individual, a certified individual, or
a qualifying family member for purposes of this section or
section 7527 with respect to such month.''.
(B) Effective date.--The amendment made by subparagraph (A)
shall apply to taxable years ending after the date of the
enactment of this Act.
(4) Exclusion of continuation coverage premium assistance
from gross income.--
(A) In general.--Part III of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 is amended by inserting
after section 139H the following new section:

``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

``In the case of an assistance eligible individual (as
defined in subsection (a)(3) of section 9501 of the American
Rescue Plan Act of 2021), gross income does not include any
premium assistance provided under subsection (a)(1) of such
section.''.
(B) Clerical amendment.--The table of sections for part III
of subchapter B of chapter 1 of such Code is amended by
inserting after the item relating to section 139H the
following new item:
``Sec. 139I. Continuation coverage premium assistance.''.
(C) Effective date.--The amendments made by this paragraph
shall apply to taxable years ending after the date of the
enactment of this Act.

Subtitle G--Promoting Economic Security

PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

(a) In General.--Subchapter B of chapter 65 of the Internal
Revenue Code of 1986 is amended by inserting after section
6428A the following new section:

``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.

``(a) In General.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by
subtitle A for the first taxable year beginning in 2021 an
amount equal to the 2021 rebate amount determined for such
taxable year.
``(b) 2021 Rebate Amount.--For purposes of this section,
the term `2021 rebate amount' means, with respect to any
taxpayer for any taxable year, the sum of--
``(1) $1,400 ($2,800 in the case of a joint return), plus
``(2) $1,400 multiplied by the number of dependents of the
taxpayer for such taxable year.
``(c) Eligible Individual.--For purposes of this section,
the term `eligible individual' means any individual other
than--
``(1) any nonresident alien individual,
``(2) any individual who is a dependent of another taxpayer
for a taxable year beginning in the calendar year in which
the individual's taxable year begins, and
``(3) an estate or trust.
``(d) Limitation Based on Adjusted Gross Income.--
``(1) In general.--The amount of the credit allowed by
subsection (a) (determined without regard to this subsection
and subsection (f)) shall be reduced (but not below zero) by
the amount which bears the same ratio to such credit (as so
determined) as--
``(A) the excess of--
``(i) the taxpayer's adjusted gross income for such taxable
year, over
``(ii) $75,000, bears to
``(B) $5,000.
``(2) Special rules.--
``(A) Joint return or surviving spouse.--In the case of a
joint return or a surviving spouse (as defined in section
2(a)), paragraph (1) shall be applied by substituting
`$150,000' for `$75,000' and `$10,000' for `$5,000'.
``(B) Head of household.--In the case of a head of
household (as defined in section 2(b)), paragraph (1) shall
be applied by substituting `$112,500' for `$75,000' and
`$7,500' for `$5,000'.
``(e) Definitions and Special Rules.--
``(1) Dependent defined.--For purposes of this section, the
term `dependent' has the meaning given such term by section
152.
``(2) Identification number requirement.--
``(A) In general.--In the case of a return other than a
joint return, the $1,400 amount in subsection (b)(1) shall be
treated as being zero unless the taxpayer includes the valid
identification number of the taxpayer on the return of tax
for the taxable year.
``(B) Joint returns.--In the case of a joint return, the
$2,800 amount in subsection (b)(1) shall be treated as
being--
``(i) $1,400 if the valid identification number of only 1
spouse is included on the return of tax for the taxable year,
and
``(ii) zero if the valid identification number of neither
spouse is so included.
``(C) Dependents.--A dependent shall not be taken into
account under subsection (b)(2) unless the valid
identification number of such dependent is included on the
return of tax for the taxable year.
``(D) Valid identification number.--
``(i) In general.--For purposes of this paragraph, the term
`valid identification number' means a social security number
issued to an individual by the Social Security Administration
on or before the due date for filing the return for the
taxable year.
``(ii) Adoption taxpayer identification number.--For
purposes of subparagraph (C), in the case of a dependent who
is adopted or placed for adoption, the term `valid
identification number' shall include the adoption taxpayer
identification number of such dependent.
``(E) Special rule for members of the armed forces.--
Subparagraph (B) shall not apply in the case where at least 1
spouse was a member of the Armed Forces of the United States
at any time during the taxable year and the valid
identification number of at least 1 spouse is included on the
return of tax for the taxable year.
``(F) Coordination with certain advance payments.--In the
case of any payment determined pursuant to subsection (g)(6),
a

[[Page S1165]]

valid identification number shall be treated for purposes of
this paragraph as included on the taxpayer's return of tax if
such valid identification number is available to the
Secretary as described in such subsection.
``(G) Mathematical or clerical error authority.--Any
omission of a correct valid identification number required
under this paragraph shall be treated as a mathematical or
clerical error for purposes of applying section 6213(g)(2) to
such omission.
``(3) Credit treated as refundable.--The credit allowed by
subsection (a) shall be treated as allowed by subpart C of
part IV of subchapter A of chapter 1.
``(f) Coordination With Advance Refunds of Credit.--
``(1) Reduction of refundable credit.--The amount of the
credit which would (but for this paragraph) be allowable
under subsection (a) shall be reduced (but not below zero) by
the aggregate refunds and credits made or allowed to the
taxpayer (or, except as otherwise provided by the Secretary,
any dependent of the taxpayer) under subsection (g). Any
failure to so reduce the credit shall be treated as arising
out of a mathematical or clerical error and assessed
according to section 6213(b)(1).
``(2) Joint returns.--Except as otherwise provided by the
Secretary, in the case of a refund or credit made or allowed
under subsection (g) with respect to a joint return, half of
such refund or credit shall be treated as having been made or
allowed to each individual filing such return.
``(g) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraphs (5) and (6), each
individual who was an eligible individual for such
individual's first taxable year beginning in 2019 shall be
treated as having made a payment against the tax imposed by
chapter 1 for such taxable year in an amount equal to the
advance refund amount for such taxable year.
``(2) Advance refund amount.--
``(A) In general.--For purposes of paragraph (1), the
advance refund amount is the amount that would have been
allowed as a credit under this section for such taxable year
if this section (other than subsection (f) and this
subsection) had applied to such taxable year.
``(B) Treatment of deceased individuals.--For purposes of
determining the advance refund amount with respect to such
taxable year--
``(i) any individual who was deceased before January 1,
2021, shall be treated for purposes of applying subsection
(e)(2) in the same manner as if the valid identification
number of such person was not included on the return of tax
for such taxable year (except that subparagraph (E) thereof
shall not apply),
``(ii) notwithstanding clause (i), in the case of a joint
return with respect to which only 1 spouse is deceased before
January 1, 2021, such deceased spouse was a member of the
Armed Forces of the United States at any time during the
taxable year, and the valid identification number of such
deceased spouse is included on the return of tax for the
taxable year, the valid identification number of 1 (and only
1) spouse shall be treated as included on the return of tax
for the taxable year for purposes of applying subsection
(e)(2)(B) with respect to such joint return, and
``(iii) no amount shall be determined under subsection
(e)(2) with respect to any dependent of the taxpayer if the
taxpayer (both spouses in the case of a joint return) was
deceased before January 1, 2021.
``(3) Timing and manner of payments.--The Secretary shall,
subject to the provisions of this title and consistent with
rules similar to the rules of subparagraphs (B) and (C) of
section 6428A(f)(3), refund or credit any overpayment
attributable to this subsection as rapidly as possible,
consistent with a rapid effort to make payments attributable
to such overpayments electronically if appropriate. No refund
or credit shall be made or allowed under this subsection
after December 31, 2021.
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this subsection.
``(5) Application to individuals who have filed a return of
tax for 2020.--
``(A) Application to 2020 returns filed at time of initial
determination.--If, at the time of any determination made
pursuant to paragraph (3), the individual referred to in
paragraph (1) has filed a return of tax for the individual's
first taxable year beginning in 2020, paragraph (1) shall be
applied with respect to such individual by substituting
`2020' for `2019'.
``(B) Additional payment.--
``(i) In general.--In the case of any individual who files,
before the additional payment determination date, a return of
tax for such individual's first taxable year beginning in
2020, the Secretary shall make a payment (in addition to any
payment made under paragraph (1)) to such individual equal to
the excess (if any) of--

``(I) the amount which would be determined under paragraph
(1) (after the application of subparagraph (A)) by applying
paragraph (1) as of the additional payment determination
date, over
``(II) the amount of any payment made with respect to such
individual under paragraph (1).

``(ii) Additional payment determination date.--The term
`additional payment determination date' means the earlier
of--

``(I) the date which is 90 days after the 2020 calendar
year filing deadline, or
``(II) September 1, 2021.

``(iii) 2020 calendar year filing deadline.--The term `2020
calendar year filing deadline' means the date specified in
section 6072(a) with respect to returns for calendar year
2020. Such date shall be determined after taking into account
any period disregarded under section 7508A if such disregard
applies to substantially all returns for calendar year 2020
to which section 6072(a) applies.
``(6) Application to certain individuals who have not filed
a return of tax for 2019 or 2020 at time of determination.--
In the case of any individual who, at the time of any
determination made pursuant to paragraph (3), has filed a tax
return for neither the year described in paragraph (1) nor
for the year described in paragraph (5)(A), the Secretary
shall, consistent with rules similar to the rules of section
6428A(f)(5)(H)(i), apply paragraph (1) on the basis of
information available to the Secretary and shall, on the
basis of such information, determine the advance refund
amount with respect to such individual without regard to
subsection (d) unless the Secretary has reason to know that
such amount would otherwise be reduced by reason of such
subsection.
``(7) Special rule related to time of filing return.--
Solely for purposes of this subsection, a return of tax shall
not be treated as filed until such return has been processed
by the Internal Revenue Service.
``(8) Restriction on use of certain previously issued
prepaid debit cards.--Payments made by the Secretary to
individuals under this section shall not be in the form of an
increase in the balance of any previously issued prepaid
debit card if, as of the time of the issuance of such card,
such card was issued solely for purposes of making payments
under section 6428 or 6428A.
``(h) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this section,
including--
``(1) regulations or other guidance providing taxpayers the
opportunity to provide the Secretary information sufficient
to allow the Secretary to make payments to such taxpayers
under subsection (g) (including the determination of the
amount of such payment) if such information is not otherwise
available to the Secretary, and
``(2) regulations or other guidance to ensure to the
maximum extent administratively practicable that, in
determining the amount of any credit under subsection (a) and
any credit or refund under subsection (g), an individual is
not taken into account more than once, including by different
taxpayers and including by reason of a change in joint return
status or dependent status between the taxable year for which
an advance refund amount is determined and the taxable year
for which a credit under subsection (a) is determined.
``(i) Outreach.--The Secretary shall carry out a robust and
comprehensive outreach program to ensure that all taxpayers
described in subsection (h)(1) learn of their eligibility for
the advance refunds and credits under subsection (g); are
advised of the opportunity to receive such advance refunds
and credits as provided under subsection (h)(1); and are
provided assistance in applying for such advance refunds and
credits.''.
(b) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury shall pay to each possession of
the United States which has a mirror code tax system amounts
equal to the loss (if any) to that possession by reason of
the amendments made by this section. Such amounts shall be
determined by the Secretary of the Treasury based on
information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts
estimated by the Secretary of the Treasury as being equal to
the aggregate benefits (if any) that would have been provided
to residents of such possession by reason of the amendments
made by this section if a mirror code tax system had been in
effect in such possession. The preceding sentence shall not
apply unless the respective possession has a plan, which has
been approved by the Secretary of the Treasury, under which
such possession will promptly distribute such payments to its
residents.
(3) Inclusion of administrative expenses.--The Secretary of
the Treasury shall pay to each possession of the United
States to which the Secretary makes a payment under paragraph
(1) or (2) an amount equal to the lesser of--
(A) the increase (if any) of the administrative expenses of
such possession--
(i) in the case of a possession described in paragraph (1),
by reason of the amendments made by this section, and
(ii) in the case of a possession described in paragraph
(2), by reason of carrying out the plan described in such
paragraph, or
(B) $500,000 ($10,000,000 in the case of Puerto Rico).
The amount described in subparagraph (A) shall be determined
by the Secretary of the Treasury based on information
provided by the government of the respective possession.
(4) Coordination with credit allowed against united states
income taxes.--No credit shall be allowed against United
States income taxes under section 6428B of the Internal
Revenue Code of 1986 (as added by this section), nor shall
any credit or refund be

[[Page S1166]]

made or allowed under subsection (g) of such section, to any
person--
(A) to whom a credit is allowed against taxes imposed by
the possession by reason of the amendments made by this
section, or
(B) who is eligible for a payment under a plan described in
paragraph (2).
(5) Mirror code tax system.--For purposes of this
subsection, the term ``mirror code tax system'' means, with
respect to any possession of the United States, the income
tax system of such possession if the income tax liability of
the residents of such possession under such system is
determined by reference to the income tax laws of the United
States as if such possession were the United States.
(6) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund
due from a credit provision referred to in subsection (b)(2)
of such section.
(c) Administrative Provisions.--
(1) Definition of deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 is amended by striking ``6428,
and 6428A'' and inserting ``6428, 6428A, and 6428B''.
(2) Exception from reduction or offset.--Any refund payable
by reason of section 6428B(g) of the Internal Revenue Code of
1986 (as added by this section), or any such refund payable
by reason of subsection (b) of this section, shall not be --
(A) subject to reduction or offset pursuant to subsection
(c), (d), (e), or (f) of section 6402 of the Internal Revenue
Code of 1986, or
(B) reduced or offset by other assessed Federal taxes that
would otherwise be subject to levy or collection.
(3) Conforming amendments.--
(A) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``6428B,'' after
``6428A,''.
(B) The table of sections for subchapter B of chapter 65 of
the Internal Revenue Code of 1986 is amended by inserting
after the item relating to section 6428A the following new
item:
``Sec. 6428B. 2021 recovery rebates to individuals.''.
(d) Appropriations.--Immediately upon the enactment of this
Act, in addition to amounts otherwise available, there are
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated:
(1) $1,464,500,000 to remain available until September 30,
2023 for necessary expenses for the Internal Revenue Service
for the administration of the advance payments, the provision
of taxpayer assistance, and the furtherance of integrated,
modernized, and secure Internal Revenue Service systems, of
which up to $20,000,000 is available for premium pay for
services related to the development of information technology
as determined by the Commissioner of the Internal Revenue
occurring between January 1, 2020 and December 31, 2022, and
all of which shall supplement and not supplant any other
appropriations that may be available for this purpose.
(2) $7,000,000 to remain available until September 30,
2022, for necessary expenses for the Bureau of the Fiscal
Service to carry out this section (and the amendments made by
this section), which shall supplement and not supplant any
other appropriations that may be available for this purpose,
and
(3) $8,000,000 to remain available until September 30,
2023, for the Treasury Inspector General for Tax
Administration for the purposes of overseeing activities
related to the administration of this section (and the
amendments made by this section), which shall supplement and
not supplant any other appropriations that may be available
for this purpose.

PART 2--CHILD TAX CREDIT

SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

(a) In General.--Section 24 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(i) Special Rules for 2021.--In the case of any taxable
year beginning after December 31, 2020, and before January 1,
2022--
``(1) Refundable credit.--If the taxpayer (in the case of a
joint return, either spouse) has a principal place of abode
in the United States (determined as provided in section 32)
for more than one-half of the taxable year or is a bona fide
resident of Puerto Rico (within the meaning of section
937(a)) for such taxable year--
``(A) subsection (d) shall not apply, and
``(B) so much of the credit determined under subsection (a)
(after application of subparagraph (A)) as does not exceed
the amount of such credit which would be so determined
without regard to subsection (h)(4) shall be allowed under
subpart C (and not allowed under this subpart).
``(2) 17-year-olds eligible for treatment as qualifying
children.--This section shall be applied--
``(A) by substituting `age 18' for `age 17' in subsection
(c)(1), and
``(B) by substituting `described in subsection (c)
(determined after the application of subsection (i)(2)(A))'
for `described in subsection (c)' in subsection (h)(4)(A).
``(3) Credit amount.--Subsection (h)(2) shall not apply and
subsection (a) shall be applied by substituting `$3,000
($3,600 in the case of a qualifying child who has not
attained age 6 as of the close of the calendar year in which
the taxable year of the taxpayer begins)' for `$1,000'.
``(4) Reduction of increased credit amount based on
modified adjusted gross income.--
``(A) In general.--The amount of the credit allowable under
subsection (a) (determined without regard to subsection (b))
shall be reduced by $50 for each $1,000 (or fraction thereof)
by which the taxpayer's modified adjusted gross income (as
defined in subsection (b)) exceeds the applicable threshold
amount.
``(B) Applicable threshold amount.--For purposes of this
paragraph, the term `applicable threshold amount' means--
``(i) $150,000, in the case of a joint return or surviving
spouse (as defined in section 2(a)) ,
``(ii) $112,500, in the case of a head of household (as
defined in section 2(b)), and
``(iii) $75,000, in any other case.
``(C) Limitation on reduction.--
``(i) In general.--The amount of the reduction under
subparagraph (A) shall not exceed the lesser of--

``(I) the applicable credit increase amount, or
``(II) 5 percent of the applicable phaseout threshold
range.

``(ii) Applicable credit increase amount.--For purposes of
this subparagraph, the term `applicable credit increase
amount' means the excess (if any) of--

``(I) the amount of the credit allowable under this section
for the taxable year determined without regard to this
paragraph and subsection (b), over
``(II) the amount of such credit as so determined and
without regard to paragraph (3).

``(iii) Applicable phaseout threshold range.--For purposes
of this subparagraph, the term `applicable phaseout threshold
range' means the excess of--

``(I) the threshold amount applicable to the taxpayer under
subsection (b) (determined after the application of
subsection (h)(3)), over
``(II) the applicable threshold amount applicable to the
taxpayer under this paragraph.

``(D) Coordination with limitation on overall credit.--
Subsection (b) shall be applied by substituting `the credit
allowable under subsection (a) (determined after the
application of subsection (i)(4)(A)' for `the credit
allowable under subsection (a)'.''.
(b) Advance Payment of Credit.--
(1) In general.--Chapter 77 of such Code is amended by
inserting after section 7527 the following new section:

``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

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

[[Page S1167]]

any modification of the annual advance amount under
subparagraph (A), the Secretary may adjust the amount of any
periodic payment made after the date of such modification to
properly take into account the amount by which any periodic
payment made before such date was greater than or less than
the amount that such payment would have been on the basis of
the annual advance amount as so modified.
``(4) Determination of status.--If information contained in
the taxpayer's return of tax for the reference taxable year
does not establish the status of the taxpayer as being
described in section 24(i)(1), the Secretary shall, for
purposes of paragraph (1)(A), determine such status based on
information known to the Secretary.
``(5) Treatment of certain deaths.--A child shall not be
taken into account in determining the annual advance amount
under paragraph (1) if the death of such child is known to
the Secretary as of the beginning of the calendar year for
which the estimate under such paragraph is made.
``(c) On-line Information Portal.--The Secretary shall
establish an on-line portal which allows taxpayers to--
``(1) elect not to receive payments under this section, and
``(2) provide information to the Secretary which would be
relevant to a modification under subsection (b)(3)(B) of the
annual advance amount, including information regarding--
``(A) a change in the number of the taxpayer's qualifying
children, including by reason of the birth of a child,
``(B) a change in the taxpayer's marital status,
``(C) a significant change in the taxpayer's income, and
``(D) any other factor which the Secretary may provide.
``(d) Notice of Payments.--Not later than January 31 of the
calendar year following any calendar year during which the
Secretary makes one or more payments to any taxpayer under
this section, the Secretary shall provide such taxpayer with
a written notice which includes the taxpayer's taxpayer
identity (as defined in section 6103(b)(6)), the aggregate
amount of such payments made to such taxpayer during such
calendar year, and such other information as the Secretary
determines appropriate.
``(e) Administrative Provisions.--
``(1) Application of electronic funds payment
requirement.--The payments made by the Secretary under
subsection (a) shall be made by electronic funds transfer to
the same extent and in the same manner as if such payments
were Federal payments not made under this title.
``(2) Application of certain rules.--Rules similar to the
rules of subparagraphs (B) and (C) of section 6428A(f)(3)
shall apply for purposes of this section.
``(3) Exception from reduction or offset.--Any payment made
to any individual under this section shall not be--
``(A) subject to reduction or offset pursuant to subsection
(c), (d), (e), or (f) of section 6402, or
``(B) reduced or offset by other assessed Federal taxes
that would otherwise be subject to levy or collection.
``(4) Application of advance payments in the possessions of
the united states.--
``(A) In general.--The advance payment amount determined
under this section shall be determined--
``(i) by applying section 24(i)(1) without regard to the
phrase `or is a bona fide resident of Puerto Rico (within the
meaning of section 937(a))', and
``(ii) without regard to section 24(k)(3)(C)(ii)(I).
``(B) Mirror code possessions.--In the case of any
possession of the United States with a mirror code tax system
(as defined in section 24(k)), this section shall not be
treated as part of the income tax laws of the United States
for purposes of determining the income tax law of such
possession unless such possession elects to have this section
be so treated.
``(C) Administrative expenses of advance payments.--
``(i) Mirror code possessions.--In the case of any
possession described in subparagraph (B) which makes the
election described in such subparagraph, the amount otherwise
paid by the Secretary to such possession under section
24(k)(1)(A) with respect to taxable years beginning in 2021
shall be increased by $300,000 if such possession has a plan,
which has been approved by the Secretary, for making advance
payments consistent with such election.
``(ii) American samoa.--The amount otherwise paid by the
Secretary to American Samoa under subparagraph (A) of section
24(k)(3) with respect to taxable years beginning in 2021
shall be increased by $300,000 if the plan described in
subparagraph (B) of such section includes a program, which
has been approved by the Secretary, for making advance
payments under rules similar to the rules of this section.
``(iii) Timing of payment.--The Secretary may pay, upon the
request of the possession of the United States to which the
payment is to be made, the amount of the increase determined
under clause (i) or (ii) immediately upon approval of the
plan referred to in such clause, respectively.
``(f) Application.--No payments shall be made under the
program established under subsection (a) with respect to--
``(1) any period before July 1, 2021, or
``(2) any period after December 31, 2021.
``(g) Regulations.--The Secretary shall issue such
regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
section and subsections (i)(1) and (j) of section 24,
including regulations or other guidance which provides for
the application of such provisions where the filing status of
the taxpayer for a taxable year is different from the status
used for determining the annual advance amount.''.
(2) Reconciliation of credit and advance credit.--Section
24 of such Code, as amended by the preceding provision of
this Act, is amended by adding at the end the following new
subsection:
``(j) Reconciliation of Credit and Advance Credit.--
``(1) In general.--The amount of the credit allowed under
this section to any taxpayer for any taxable year shall be
reduced (but not below zero) by the aggregate amount of
payments made under section 7527A to such taxpayer during
such taxable year. Any failure to so reduce the credit shall
be treated as arising out of a mathematical or clerical error
and assessed according to section 6213(b)(1).
``(2) Excess advance payments.--
``(A) In general.--If the aggregate amount of payments
under section 7527A to the taxpayer during the taxable year
exceeds the amount of the credit allowed under this section
to such taxpayer for such taxable year (determined without
regard to paragraph (1)), the tax imposed by this chapter for
such taxable year shall be increased by the amount of such
excess. Any failure to so increase the tax shall be treated
as arising out of a mathematical or clerical error and
assessed according to section 6213(b)(1).
``(B) Safe harbor based on modified adjusted gross
income.--
``(i) In general.--In the case of a taxpayer whose modified
adjusted gross income (as defined in subsection (b)) for the
taxable year does not exceed 200 percent of the applicable
income threshold, the amount of the increase determined under
subparagraph (A) with respect to such taxpayer for such
taxable year shall be reduced (but not below zero) by the
safe harbor amount.
``(ii) Phase out of safe harbor amount.--In the case of a
taxpayer whose modified adjusted gross income (as defined in
subsection (b)) for the taxable year exceeds the applicable
income threshold, the safe harbor amount otherwise in effect
under clause (i) shall be reduced by the amount which bears
the same ratio to such amount as such excess bears to the
applicable income threshold.
``(iii) Applicable income threshold.--For purposes of this
subparagraph, the term `applicable income threshold' means--

``(I) $60,000 in the case of a joint return or surviving
spouse (as defined in section 2(a)),
``(II) $50,000 in the case of a head of household, and
``(III) $40,000 in any other case.

``(iv) Safe harbor amount.--For purposes of this
subparagraph, the term `safe harbor amount' means, with
respect to any taxable year, the product of--

``(I) $2,000, multiplied by
``(II) the excess (if any) of the number of qualified
children taken into account in determining the annual advance
amount with respect to the taxpayer under section 7527A with
respect to months beginning in such taxable year, over the
number of qualified children taken into account in
determining the credit allowed under this section for such
taxable year.''.

(3) Coordination with wage withholding.--Section
3402(f)(1)(C) of such Code is amended by striking ``section
24(a)'' and inserting ``section 24 (determined after
application of subsection (j) thereof)''.
(4) Conforming amendments.--
(A) Section 26(b)(2) of such Code is amended by striking
``and'' at the end of subparagraph (X), by striking the
period at the end of subparagraph (Y) and inserting ``,
and'', and by adding at the end the following new
subparagraph:
``(Z) section 24(j)(2) (relating to excess advance
payments).''.
(B) Section 6211(b)(4)(A) of such Code, as amended by the
preceding provisions of this subtitle, is amended--
(i) by striking ``24(d)'' and inserting ``24 by reason of
subsections (d) and (i)(1) thereof'', and
(ii) by striking ``and 6428B'' and inserting ``6428B, and
7527A''.
(C) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended--
(i) by inserting ``24,'' before ``25A'', and
(ii) by striking `` or 6431'' and inserting ``6431, or
7527A''.
(D) The table of sections for chapter 77 of the Internal
Revenue Code of 1986 is amended by inserting after the item
relating to section 7527 the following new item:
``Sec. 7527A. Advance payment of child tax credit.''.
(5) Appropriations to carry out advance payments.--
Immediately upon the enactment of this Act, in addition to
amounts otherwise available, there are appropriated for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated:
(A) $397,200,000 to remain available until September 30,
2022, for necessary expenses for the Internal Revenue Service
to carry out this section (and the amendments made by this
section), which shall supplement and not supplant any other
appropriations that may be available for this purpose, and

[[Page S1168]]

(B) $16,200,000 to remain available until September 30,
2022, for necessary expenses for the Bureau of the Fiscal
Service to carry out this section (and the amendments made by
this section), which shall supplement and not supplant any
other appropriations that may be available for this purpose.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
(2) Establishment of advance payment program.--The
Secretary of the Treasury (or the Secretary's designee) shall
establish the program described in section 7527A of the
Internal Revenue Code of 1986 as soon as practicable after
the date of the enactment of this Act, except that the
Secretary shall ensure that the timing of the establishment
of such program does not interfere with carrying out section
6428B(g) as rapidly as possible.

SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.

(a) In General.--Section 24 of the Internal Revenue Code of
1986, as amended by the preceding provisions of this Act, is
amended by adding at the end the following new subsection:
``(k) Application of Credit in Possessions.--
``(1) Mirror code possessions.--
``(A) In general.--The Secretary shall pay to each
possession of the United States with a mirror code tax system
amounts equal to the loss (if any) to that possession by
reason of the application of this section (determined without
regard to this subsection) with respect to taxable years
beginning after 2020. Such amounts shall be determined by the
Secretary based on information provided by the government of
the respective possession.
``(B) Coordination with credit allowed against united
states income taxes.--No credit shall be allowed under this
section for any taxable year to any individual to whom a
credit is allowable against taxes imposed by a possession of
the United States with a mirror code tax system by reason of
the application of this section in such possession for such
taxable year.
``(C) Mirror code tax system.--For purposes of this
paragraph, the term `mirror code tax system' means, with
respect to any possession of the United States, the income
tax system of such possession if the income tax liability of
the residents of such possession under such system is
determined by reference to the income tax laws of the United
States as if such possession were the United States.
``(2) Puerto rico.--
``(A) Application to taxable years in 2021.--
``(i) For application of refundable credit to residents of
Puerto Rico, see subsection (i)(1).
``(ii) For nonapplication of advance payment to residents
of Puerto Rico, see section 7527A(e)(4)(A).
``(B) Application to taxable years after 2021.--In the case
of any bona fide resident of Puerto Rico (within the meaning
of section 937(a)) for any taxable year beginning after
December 31, 2021--
``(i) the credit determined under this section shall be
allowable to such resident, and
``(ii) subsection (d)(1)(B)(ii) shall be applied without
regard to the phrase `in the case of a taxpayer with 3 or
more qualifying children'.
``(3) American samoa.--
``(A) In general.--The Secretary shall pay to American
Samoa amounts estimated by the Secretary as being equal to
the aggregate benefits that would have been provided to
residents of American Samoa by reason of the application of
this section for taxable years beginning after 2020 if the
provisions of this section had been in effect in American
Samoa (applied as if American Samoa were the United States
and without regard to the application of this section to bona
fide residents of Puerto Rico under subsection (i)(1)).
``(B) Distribution requirement.--Subparagraph (A) shall not
apply unless American Samoa has a plan, which has been
approved by the Secretary, under which American Samoa will
promptly distribute such payments to its residents.
``(C) Coordination with credit allowed against united
states income taxes.--
``(i) In general.--In the case of a taxable year with
respect to which a plan is approved under subparagraph (B),
this section (other than this subsection) shall not apply to
any individual eligible for a distribution under such plan.
``(ii) Application of section in event of absence of
approved plan.--In the case of a taxable year with respect to
which a plan is not approved under subparagraph (B)--

``(I) if such taxable year begins in 2021, subsection
(i)(1) shall be applied by substituting `bona fide resident
of Puerto Rico or American Samoa' for `bona fide resident of
Puerto Rico', and
``(II) if such taxable year begins after December 31, 2021,
rules similar to the rules of paragraph (2)(B) shall apply
with respect to bona fide residents of American Samoa (within
the meaning of section 937(a)).

``(4) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund
due from a credit provision referred to in subsection (b)(2)
of such section.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

PART 3--EARNED INCOME TAX CREDIT

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

(a) Special Rules for 2021.--Section 32 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new subsection:
``(n) Special Rules for Individuals Without Qualifying
Children.--In the case of any taxable year beginning after
December 31, 2020, and before January 1, 2022--
``(1) Decrease in minimum age for credit.--
``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be
applied by substituting `the applicable minimum age' for `age
25'.
``(B) Applicable minimum age.--For purposes of this
paragraph, the term `applicable minimum age' means--
``(i) except as otherwise provided in this subparagraph,
age 19,
``(ii) in the case of a specified student (other than a
qualified former foster youth or a qualified homeless youth),
age 24, and
``(iii) in the case of a qualified former foster youth or a
qualified homeless youth, age 18.
``(C) Specified student.--For purposes of this paragraph,
the term `specified student' means, with respect to any
taxable year, an individual who is an eligible student (as
defined in section 25A(b)(3)) during at least 5 calendar
months during the taxable year.
``(D) Qualified former foster youth.--For purposes of this
paragraph, the term `qualified former foster youth' means an
individual who--
``(i) on or after the date that such individual attained
age 14, was in foster care provided under the supervision or
administration of an entity administering (or eligible to
administer) a plan under part B or part E of title IV of the
Social Security Act (without regard to whether Federal
assistance was provided with respect to such child under such
part E), and
``(ii) provides (in such manner as the Secretary may
provide) consent for entities which administer a plan under
part B or part E of title IV of the Social Security Act to
disclose to the Secretary information related to the status
of such individual as a qualified former foster youth.
``(E) Qualified homeless youth.--For purposes of this
paragraph, the term `qualified homeless youth' means, with
respect to any taxable year, an individual who certifies, in
a manner as provided by the Secretary, that such individual
is either an unaccompanied youth who is a homeless child or
youth, or is unaccompanied, at risk of homelessness, and
self-supporting.
``(2) Elimination of maximum age for credit.--Subsection
(c)(1)(A)(ii)(II) shall be applied without regard to the
phrase `but not attained age 65'.
``(3) Increase in credit and phaseout percentages.--The
table contained in subsection (b)(1) shall be applied by
substituting `15.3' for `7.65' each place it appears therein.
``(4) Increase in earned income and phaseout amounts.--
``(A) In general.--The table contained in subsection
(b)(2)(A) shall be applied--
``(i) by substituting `$9,820' for `$4,220', and
``(ii) by substituting `$11,610' for `$5,280'.
``(B) Coordination with inflation adjustment.--Subsection
(j) shall not apply to any dollar amount specified in this
paragraph.''.
(b) Information Return Matching.--As soon as practicable,
the Secretary of the Treasury (or the Secretary's delegate)
shall develop and implement procedures to use information
returns under section 6050S (relating to returns relating to
higher education tuition and related expenses) to check the
status of individuals as specified students for purposes of
section 32(n)(1)(B)(ii) of the Internal Revenue Code of 1986
(as added by this section).
(c) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME
CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL
TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.

(a) In General.--Section 32(c)(1) of the Internal Revenue
Code of 1986 is amended by striking subparagraph (F).
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED
SPOUSES.

(a) In General.--Section 32(d) of the Internal Revenue Code
of 1986 is amended--
(1) by striking ``Married Individuals.--In the case of''
and inserting the following: ``Married Individuals.--
``(1) In general.--In the case of'', and
(2) by adding at the end the following new paragraph:
``(2) Determination of marital status.--For purposes of
this section--
``(A) In general.--Except as provided in subparagraph (B),
marital status shall be determined under section 7703(a).
``(B) Special rule for separated spouse.--An individual
shall not be treated as married if such individual--
``(i) is married (as determined under section 7703(a)) and
does not file a joint return for the taxable year,
``(ii) resides with a qualifying child of the individual
for more than one-half of such taxable year, and

[[Page S1169]]

``(iii)(I) during the last 6 months of such taxable year,
does not have the same principal place of abode as the
individual's spouse, or
``(II) has a decree, instrument, or agreement (other than a
decree of divorce) described in section 121(d)(3)(C) with
respect to the individual's spouse and is not a member of the
same household with the individual's spouse by the end of the
taxable year.''.
(b) Conforming Amendments.--
(1) Section 32(c)(1)(A) of such Code is amended by striking
the last sentence.
(2) Section 32(c)(1)(E)(ii) of such Code is amended by
striking ``(within the meaning of section 7703)''.
(3) Section 32(d)(1) of such Code, as amended by subsection
(a), is amended by striking ``(within the meaning of section
7703)''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME
TEST.

(a) In General.--Section 32(i) of the Internal Revenue Code
of 1986 is amended by striking ``$2,200'' and inserting
``$10,000''.
(b) Inflation Adjustment.--Section 32(j)(1) of such Code is
amended--
(1) in the matter preceding subparagraph (A), by inserting
``(2021 in the case of the dollar amount in subsection
(i)(1))'' after ``2015'',
(2) in subparagraph (B)(i)--
(A) by striking ``subsections (b)(2)(A) and (i)(1)'' and
inserting ``subsection (b)(2)(A)'', and
(B) by striking ``and'' at the end,
(3) by striking the period at the end of subparagraph
(B)(ii) and inserting ``, and'', and
(4) by inserting after subparagraph (B)(ii) the following
new clause:
``(iii) in the case of the $10,000 amount in subsection
(i)(1), `calendar year 2020' for `calendar year 2016'.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

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

(a) In General.--Chapter 77 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
section:

``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO
POSSESSIONS OF THE UNITED STATES.

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

``(I) the cost to Puerto Rico of the earned income tax
credit for taxable years beginning in or with such calendar
year, over
``(II) the base amount for such calendar year, or

``(ii) the product of 3, multiplied by the base amount for
such calendar year.
``(B) Base amount.--
``(i) Base amount for 2021.--In the case of calendar year
2021, the term `base amount' means the greater of--

``(I) the cost to Puerto Rico of the earned income tax
credit for taxable years beginning in or with calendar year
2019 (rounded to the nearest multiple of $1,000,000), or
``(II) $200,000,000.

``(ii) Inflation adjustment.--In the case of any calendar
year after 2021, the term `base amount' means the dollar
amount determined under clause (i) increased by an amount
equal to--

``(I) such dollar amount, multiplied by--
``(II) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `calendar year 2020' for `calendar year 2016' in
subparagraph (A)(ii) thereof.

Any amount determined under this clause shall be rounded to
the nearest multiple of $1,000,000.
``(4) Rules related to payments.--
``(A) Timing of payments.--The Secretary shall make
payments under paragraph (1) for any calendar year--
``(i) after receipt of such information as the Secretary
may require to determine such payments, and
``(ii) except as provided in clause (i), within a
reasonable period of time before the due date for individual
income tax returns (as determined under the laws of Puerto
Rico) for taxable years which began on the first day of such
calendar year.
``(B) Information.--The Secretary may require the reporting
of such information as the Secretary may require to carry out
this subsection.
``(C) Determination of cost of earned income tax credit.--
For purposes of this subsection, the cost to Puerto Rico of
the earned income tax credit shall be determined by the
Secretary on the basis of the laws of Puerto Rico and shall
include reductions in revenues received by Puerto Rico by
reason of such credit and refunds attributable to such
credit, but shall not include any administrative costs with
respect to such credit.
``(b) Possessions With Mirror Code Tax Systems.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to the
Virgin Islands, Guam, and the Commonwealth of the Northern
Mariana Islands equal to--
``(A) the cost to such possession of the earned income tax
credit for taxable years beginning in or with such calendar
year, plus
``(B) in the case of calendar years 2021 through 2025, the
lesser of--
``(i) the expenditures made by such possession during such
calendar year for education efforts with respect to
individual taxpayers and tax return preparers relating to
such earned income tax credit, or
``(ii) $50,000.
``(2) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
``(c) American Samoa.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to
American Samoa equal to--
``(A) the lesser of--
``(i) the cost to American Samoa of the earned income tax
credit for taxable years beginning in or with such calendar
year, or
``(ii) $16,000,000, plus
``(B) in the case of calendar years 2021 through 2025, the
lesser of--
``(i) the expenditures made by American Samoa during such
calendar year for education efforts with respect to
individual taxpayers and tax return preparers relating to
such earned income tax credit, or
``(ii) $50,000.
``(2) Requirement to enact and maintain an earned income
tax credit.--The Secretary shall not make any payments under
paragraph (1) with respect to any calendar year unless
American Samoa has in effect an earned income tax credit for
taxable years beginning in or with such calendar year which
allows a refundable tax credit to individuals on the basis of
the taxpayer's earned income which is designed to
substantially increase workforce participation.
``(3) Inflation adjustment.--In the case of any calendar
year after 2021, the $16,000,000 amount in paragraph
(1)(A)(ii) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by--
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `calendar year 2020' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any increase determined under this clause shall be rounded to
the nearest multiple of $100,000.
``(4) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
``(d) Treatment of Payments.--For purposes of section 1324
of title 31, United States Code, the payments under this
section shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of
such section.''.
(b) Clerical Amendment.--The table of sections for chapter
77 of the Internal Revenue Code of 1986 is amended by adding
at the end the following new item:
``Sec. 7530. Application of earned income tax credit to possessions of
the United States.''.

SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED
INCOME FOR PURPOSES OF EARNED INCOME TAX
CREDIT.

(a) In General.--If the earned income of the taxpayer for
the taxpayer's first taxable year beginning in 2021 is less
than the earned income of the taxpayer for the taxpayer's
first taxable year beginning in 2019, the credit allowed
under section 32 of the Internal Revenue Code of 1986 may, at
the election of the taxpayer, be determined by substituting-
--
(1) such earned income for the taxpayer's first taxable
year beginning in 2019, for
(2) such earned income for the taxpayer's first taxable
year beginning in 2021.
(b) Earned Income.--
(1) In general.--For purposes of this section, the term
``earned income'' has the meaning given such term under
section 32(c) of the Internal Revenue Code of 1986.
(2) Application to joint returns.--For purposes of
subsection (a), in the case of a joint return, the earned
income of the taxpayer for the first taxable year beginning
in 2019 shall be the sum of the earned income of each spouse
for such taxable year.
(c) Special Rules.--
(1) Errors treated as mathematical errors.--For purposes of
section 6213 of the Internal Revenue Code of 1986, an
incorrect use

[[Page S1170]]

on a return of earned income pursuant to subsection (a) shall
be treated as a mathematical or clerical error.
(2) No effect on determination of gross income, etc.--
Except as otherwise provided in this subsection, the Internal
Revenue Code of 1986 shall be applied without regard to any
substitution under subsection (a).
(d) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury shall pay to each possession of
the United States which has a mirror code tax system amounts
equal to the loss (if any) to that possession by reason of
the application of the provisions of this section (other than
this subsection) with respect to section 32 of the Internal
Revenue Code of 1986. Such amounts shall be determined by the
Secretary of the Treasury based on information provided by
the government of the respective possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts
estimated by the Secretary of the Treasury as being equal to
the aggregate benefits (if any) that would have been provided
to residents of such possession by reason of the provisions
of this section (other than this subsection) with respect to
section 32 of the Internal Revenue Code of 1986 if a mirror
code tax system had been in effect in such possession. The
preceding sentence shall not apply unless the respective
possession has a plan, which has been approved by the
Secretary of the Treasury, under which such possession will
promptly distribute such payments to its residents.
(3) 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.

PART 4--DEPENDENT CARE ASSISTANCE

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

(a) In General.--Section 21 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(g) Special Rules for 2021.--In the case of any taxable
year beginning after December 31, 2020, and before January 1,
2022--
``(1) Credit made refundable.--If the taxpayer (in the case
of a joint return, either spouse) has a principal place of
abode in the United States (determined as provided in section
32) for more than one-half of the taxable year, the credit
allowed under subsection (a) shall be treated as a credit
allowed under subpart C (and not allowed under this subpart).
``(2) Increase in dollar limit on amount creditable.--
Subsection (c) shall be applied--
``(A) by substituting `$8,000' for `$3,000' in paragraph
(1) thereof, and
``(B) by substituting `$16,000' for `$6,000' in paragraph
(2) thereof.
``(3) Increase in applicable percentage.--Subsection (a)(2)
shall be applied--
``(A) by substituting `50 percent' for `35 percent ', and
``(B) by substituting `$125,000' for `$15,000'.
``(4) Application of phaseout to high income individuals.--
``(A) In general.--Subsection (a)(2) shall be applied by
substituting `the phaseout percentage' for `20 percent'.
``(B) Phaseout percentage.--The term `phaseout percentage'
means 20 percent reduced (but not below zero) by 1 percentage
point for each $2,000 (or fraction thereof) by which the
taxpayer's adjusted gross income for the taxable year exceeds
$400,000.''.
(b) Application of Credit in Possessions.--Section 21 of
such Code, as amended by subsection (a), is amended by adding
at the end the following new subsection:
``(h) Application of Credit in Possessions.--
``(1) Payment to possessions with mirror code tax
systems.--The Secretary shall pay to each possession of the
United States with a mirror code tax system amounts equal to
the loss (if any) to that possession by reason of the
application of this section (determined without regard to
this subsection) with respect to taxable years beginning in
or with 2021. Such amounts shall be determined by the
Secretary based on information provided by the government of
the respective possession.
``(2) Payments to other possessions.--The Secretary shall
pay to each possession of the United States which does not
have a mirror code tax system amounts estimated by the
Secretary as being equal to the aggregate benefits that would
have been provided to residents of such possession by reason
of this section with respect to taxable years beginning in or
with 2021 if a mirror code tax system had been in effect in
such possession. The preceding sentence shall not apply
unless the respective possession has a plan, which has been
approved by the Secretary, under which such possession will
promptly distribute such payments to its residents.
``(3) Coordination with credit allowed against united
states income taxes.--In the case of any taxable year
beginning in or with 2021, no credit shall be allowed under
this section to any individual--
``(A) to whom a credit is allowable against taxes imposed
by a possession with a mirror code tax system by reason of
this section, or
``(B) who is eligible for a payment under a plan described
in paragraph (2).
``(4) Mirror code tax system.--For purposes of this
subsection, the term `mirror code tax system' means, with
respect to any possession of the United States, the income
tax system of such possession if the income tax liability of
the residents of such possession under such system is
determined by reference to the income tax laws of the United
States as if such possession were the United States.
``(5) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund
due from a credit provision referred to in subsection (b)(2)
of such section.''.
(c) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of such Code, as amended by the
preceding provisions of this Act, is amended by inserting
``21 by reason of subsection (g) thereof,'' before ``24''.
(2) Section 1324(b)(2) of title 31, United States Code (as
amended by the preceding provisions of this title), is
amended by inserting ``21,'' before ``24''.
(d) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED
DEPENDENT CARE ASSISTANCE.

(a) In General.--Section 129(a)(2) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
``(D) Special rule for 2021.--In the case of any taxable
year beginning after December 31, 2020, and before January 1,
2022, subparagraph (A) shall be applied be substituting
`$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.
(c) Retroactive Plan Amendments.--A plan that otherwise
satisfies all applicable requirements of sections 125 and 129
of the Internal Revenue Code of 1986 (including any rules or
regulations thereunder) shall not fail to be treated as a
cafeteria plan or dependent care assistance program merely
because such plan is amended pursuant to a provision under
this section and such amendment is retroactive, if--
(1) such amendment is adopted no later than the last day of
the plan year in which the amendment is effective, and
(2) the plan is operated consistent with the terms of such
amendment during the period beginning on the effective date
of the amendment and ending on the date the amendment is
adopted.

PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

SEC. 9641. PAYROLL CREDITS.

(a) In General.--Chapter 21 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subchapter:

``Subchapter D--Credits

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

``SEC. 3131. CREDIT FOR PAID SICK LEAVE.

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

[[Page S1171]]

``(B) Advancing credit.--In anticipation of the credit,
including the refundable portion under subparagraph (A), the
credit shall be advanced, according to forms and instructions
provided by the Secretary, up to an amount calculated under
subsection (a), subject to the limits under paragraph (1) and
(2), all calculated through the end of the most recent
payroll period in the quarter.
``(c) Qualified Sick Leave Wages.--For purposes of this
section--
``(1) In general.--The term `qualified sick leave wages'
means wages paid by an employer which would be required to be
paid by reason of the Emergency Paid Sick Leave Act as if
such Act applied after March 31, 2021.
``(2) Rules of application.--For purposes of determining
whether wages are qualified sick leave wages under paragraph
(1)--
``(A) In general.--The Emergency Paid Sick Leave Act shall
be applied--
``(i) by inserting `, the employee is seeking or awaiting
the results of a diagnostic test for, or a medical diagnosis
of, COVID-19 and such employee has been exposed to COVID-19
or the employee's employer has requested such test or
diagnosis, or the employee is obtaining immunization related
to COVID-19 or recovering from any injury, disability,
illness, or condition related to such immunization' after
`medical diagnosis' in section 5102(a)(3) thereof, and
``(ii) by applying section 5102(b)(1) of such Act
separately with respect to each calendar year after 2020
(and, in the case of calendar year 2021, without regard to
the first quarter thereof).
``(B) Leave must meet requirements.--If an employer fails
to comply with any requirement of such Act (determined
without regard to section 5109 thereof) with respect to paid
sick time (as defined in section 5110 of such Act), amounts
paid by such employer with respect to such paid sick time
shall not be taken into account as qualified sick leave
wages. For purposes of the preceding sentence, an employer
which takes an action described in section 5104 of such Act
shall be treated as failing to meet a requirement of such
Act.
``(d) Allowance of Credit for Certain Health Plan
Expenses.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the
employer's qualified health plan expenses as are properly
allocable to the qualified sick leave wages for which such
credit is so allowed.
``(2) Qualified health plan expenses.--For purposes of this
subsection, the term `qualified health plan expenses' means
amounts paid or incurred by the employer to provide and
maintain a group health plan (as defined in section
5000(b)(1)), but only to the extent that such amounts are
excluded from the gross income of employees by reason of
section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to
qualified sick leave wages in such manner as the Secretary
may prescribe. Except as otherwise provided by the Secretary,
such allocation shall be treated as properly made if made on
the basis of being pro rata among covered employees and pro
rata on the basis of periods of coverage (relative to the
time periods of leave to which such wages relate).
``(e) Allowance of Credit for Amounts Paid Under Certain
Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by the sum of--
``(A) so much of the employer's collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified sick leave wages for which such
credit is so allowed, plus
``(B) so much of the employer's collectively bargained
apprenticeship program contributions as are properly
allocable to the qualified sick leave wages for which such
credit is so allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) In general.--The term `collectively bargained defined
benefit pension plan contributions' means, with respect to
any calendar quarter, contributions which--
``(i) are paid or incurred by an employer during the
calendar quarter on behalf of its employees to a defined
benefit plan (as defined in section 414(j)), which meets the
requirements of section 401(a),
``(ii) are made based on a pension contribution rate, and
``(iii) are required to be made pursuant to the terms of a
collective bargaining agreement in effect with respect to
such calendar quarter.
``(B) Pension contribution rate.--The term `pension
contribution rate' means the contribution rate that the
employer is obligated to pay on behalf of its employees under
the terms of a collective bargaining agreement for benefits
under a defined benefit plan under such agreement, as such
rate is applied to contribution base units (as defined by
section 4001(a)(11) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1301(a)(11)).
``(C) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions
allocated to qualified sick leave wages for any calendar
quarter shall be the product of--
``(i) the pension contribution rate (expressed as an hourly
rate), and
``(ii) the number of hours for which qualified sick leave
wages were provided to employees covered under the collective
bargaining agreement described in subparagraph (A)(iii)
during the calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) In general.--The term `collectively bargained
apprenticeship program contributions' means, with respect to
any calendar quarter, contributions which--
``(i) are paid or incurred by an employer on behalf of its
employees with respect to the calendar quarter to a
registered apprenticeship program,
``(ii) are made based on an apprenticeship program
contribution rate, and
``(iii) are required to be made pursuant to the terms of a
collective bargaining agreement that is in effect with
respect to such calendar quarter.
``(B) Registered apprenticeship program.--The term
`registered apprenticeship program' means an apprenticeship
registered under the Act of August 16, 1937 (commonly known
as the `National Apprenticeship Act'; 50 Stat. 664, chapter
663; 29 U.S.C. 50 et seq.) that meets the standards of
subpart A of part 29 and part 30 of title 29, Code of Federal
Regulations.
``(C) Apprenticeship program contribution rate.--The term
`apprenticeship program contribution rate' means the
contribution rate that the employer is obligated to pay on
behalf of its employees under the terms of a collective
bargaining agreement for benefits under a registered
apprenticeship program under such agreement, as such rate is
applied to contribution base units (as defined by section
4001(a)(11) of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1301(a)(11)).
``(D) Allocation rules.--The amount of collectively
bargained apprenticeship program contributions allocated to
qualified sick leave wages for any calendar quarter shall be
the product of--
``(i) the apprenticeship program contribution rate
(expressed as an hourly rate), and
``(ii) the number of hours for which qualified sick leave
wages were provided to employees covered under the collective
bargaining agreement described in subparagraph (A)(iii)
during the calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Wages.--For purposes of this section, the term
`wages' means wages (as defined in section 3121(a),
determined without regard to paragraphs (1) through (22) of
section 3121(b)) and compensation (as defined in section
3231(e), determined without regard to the sentence in
paragraph (1) thereof which begins `Such term does not
include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1,
the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect to
which a credit is allowed under this section, shall be
increased by the amount of such credit. Any wages taken into
account in determining the credit allowed under this section
shall not be taken into account for purposes of determining
the credit allowed under sections 45A, 45P, 45S, 51, 3132,
and 3134. In the case of any credit allowed under section
2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed
under this section shall be reduced by the portion of the
credit allowed under such section 2301 or section 41 which is
attributable to such wages.
``(4) Election to not take certain wages into account.--
This section shall not apply to so much of the qualified sick
leave wages paid by an eligible employer as such employer
elects (at such time and in such manner as the Secretary may
prescribe) to not take into account for purposes of this
section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The
preceding sentence shall not apply to any organization
described in section 501(c)(1) and exempt from tax under
section 501(a).
``(6) Extension of limitation on assessment.--
Notwithstanding section 6501, the limitation on the time
period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 5 years after the later of--
``(A) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(B) the date on which such return is treated as filed
under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to so much
of the qualified sick leave wages paid by an eligible
employer as are taken into account as payroll costs in
connection with--
``(i) a covered loan under section 7(a)(37) or 7A of the
Small Business Act,
``(ii) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or

[[Page S1172]]

``(iii) a restaurant revitalization grant under section
5003 of the American Rescue Plan Act of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs
paid during the covered period shall not fail to be treated
as qualified sick leave wages under this section by reason of
subparagraph (A)(i) to the extent that--
``(i) a covered loan of the taxpayer under section 7(a)(37)
of the Small Business Act is not forgiven by reason of a
decision under section 7(a)(37)(J) of such Act, or
``(ii) a covered loan of the taxpayer under section 7A of
the Small Business Act is not forgiven by reason of a
decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
``(g) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section, including--
``(1) regulations or other guidance to prevent the
avoidance of the purposes of the limitations under this
section,
``(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
``(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of
the allowance of the credit allowed under this section,
``(4) regulations or other guidance for recapturing the
benefit of credits determined under this section in cases
where there is a subsequent adjustment to the credit
determined under subsection (a),
``(5) regulations or other guidance to ensure that the
wages taken into account under this section conform with the
paid sick time required to be provided under the Emergency
Paid Sick Leave Act,
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a),
and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively
bargained defined benefit pension plan contributions and
collectively bargained apprenticeship program contributions.
``(h) Application of Section.--This section shall apply
only to wages paid with respect to the period beginning on
April 1, 2021, and ending on September 30, 2021.
``(i) Treatment of Deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit
of applicable employment taxes if the Secretary determines
that such failure was due to the anticipation of the credit
allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be
allowed under this section to any employer for any calendar
quarter if such employer, with respect to the availability of
the provision of qualified sick leave wages to which this
section otherwise applies for such calendar quarter,
discriminates in favor of highly compensated employees
(within the meaning of section 414(q)), full-time employees,
or employees on the basis of employment tenure with such
employer.

``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.

``(a) In General.--In the case of an employer, there shall
be allowed as a credit against applicable employment taxes
for each calendar quarter an amount equal to 100 percent of
the qualified family leave wages paid by such employer with
respect to such calendar quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified
family leave wages taken into account under subsection (a),
plus any increases under subsection (e), with respect to any
individual shall not exceed--
``(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
``(B) in the aggregate with respect to all calendar
quarters, $12,000.
``(2) Credit limited to certain employment taxes.--The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes for
such calendar quarter (reduced by any credits allowed under
section 3131) on the wages paid with respect to the
employment of all employees of the employer.
``(3) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (2)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Advancing credit.--In anticipation of the credit,
including the refundable portion under subparagraph (A), the
credit shall be advanced, according to forms and instructions
provided by the Secretary, up to an amount calculated under
subsection (a), subject to the limits under paragraph (1) and
(2), all calculated through the end of the most recent
payroll period in the quarter.
``(c) Qualified Family Leave Wages.--
``(1) In general.--For purposes of this section, the term
`qualified family leave wages' means wages paid by an
employer which would be required to be paid by reason of the
Emergency Family and Medical Leave Expansion Act (including
the amendments made by such Act) as if such Act (and
amendments made by such Act) applied after March 31, 2021.
``(2) Rules of application.--
``(A) In general.--For purposes of determining whether
wages are qualified family leave wages under paragraph (1)--
``(i) section 110(a)(2)(A) of the Family and Medical Leave
Act of 1993 shall be applied by inserting `or any reason for
leave described in section 5102(a) of the Families First
Coronavirus Response Act, or the employee is seeking or
awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID-19 and such employee has been exposed to
COVID-19 or the employee's employer has requested such test
or diagnosis, or the employee is obtaining immunization
related to COVID-19 or recovering from any injury,
disability, illness, or condition related to such
immunization' after `public health emergency', and
``(ii) section 110(b) of such Act shall be applied--

``(I) without regard to paragraph (1) thereof,
``(II) by striking `after taking leave after such section
for 10 days' in paragraph (2)(A) thereof, and
``(III) by substituting `$12,000' for `$10,000' in
paragraph (2)(B)(ii) thereof.

``(B) Leave must meet requirements.--For purposes of
determining whether wages would be required to be paid under
paragraph (1), if an employer fails to comply with any
requirement of the Family and Medical Leave Act of 1993 or
the Emergency Family and Medical Leave Expansion Act
(determined without regard to any time limitation under
section 102(a)(1)(F) of the Family and Medical Leave Act of
1994) with respect to any leave provided for a qualifying
need related to a public health emergency (as defined in
section 110 of such Act, applied as described in subparagraph
(A)(i)), amounts paid by such employer with respect to such
leave shall not be taken into account as qualified family
leave wages. For purposes of the preceding sentence, an
employer which takes an action described in section 105 of
the Family and Medical Leave Act of 1993 shall be treated as
failing to meet a requirement of such Act.
``(d) Allowance of Credit for Certain Health Plan
Expenses.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the
employer's qualified health plan expenses as are properly
allocable to the qualified family leave wages for which such
credit is so allowed.
``(2) Qualified health plan expenses.--For purposes of this
subsection, the term `qualified health plan expenses' means
amounts paid or incurred by the employer to provide and
maintain a group health plan (as defined in section
5000(b)(1)), but only to the extent that such amounts are
excluded from the gross income of employees by reason of
section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to
qualified family leave wages in such manner as the Secretary
may prescribe. Except as otherwise provided by the Secretary,
such allocation shall be treated as properly made if made on
the basis of being pro rata among covered employees and pro
rata on the basis of periods of coverage (relative to the
time periods of leave to which such wages relate).
``(e) Allowance of Credit for Amounts Paid Under Certain
Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the sum of--
``(A) so much of the employer's collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified family leave wages for which such
credit is so allowed, plus
``(B) so much of the employer's collectively bargained
apprenticeship program contributions as are properly
allocable to the qualified family leave wages for which such
credit is so allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) In general.--The term `collectively bargained defined
benefit pension plan contributions' has the meaning given
such term under section 3131(e)(2).
``(B) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions
allocated to qualified family leave wages for any calendar
quarter shall be the product of--
``(i) the pension contribution rate (as defined in section
3131(e)(2)), expressed as an hourly rate, and
``(ii) the number of hours for which qualified family leave
wages were provided to employees covered under the collective
bargaining agreement described in section 3132(e)(2)(A)(iii)
during the calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) In general.--The term `collectively bargained
apprenticeship program contributions' has the meaning given
such term under section 3131(e)(3).
``(B) Allocation rules.--For purposes of this section, the
amount of collectively bargained apprenticeship program
contributions allocated to qualified family leave wages for
any calendar quarter shall be the product of--
``(i) the apprenticeship contribution rate (as defined in
section 3131(e)(3)), expressed as an hourly rate, and

[[Page S1173]]

``(ii) the number of hours for which qualified family leave
wages were provided to employees covered under the collective
bargaining agreement described in section 3132(e)(3)(A)(iii)
during the calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Wages.--For purposes of this section, the term
`wages' means wages (as defined in section 3121(a),
determined without regard to paragraphs (1) through (22) of
section 3121(b)) and compensation (as defined in section
3231(e), determined without regard to the sentence in
paragraph (1) thereof which begins `Such term does not
include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1,
the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect to
which a credit is allowed under this section, shall be
increased by the amount of such credit. Any wages taken into
account in determining the credit allowed under this section
shall not be taken into account for purposes of determining
the credit allowed under sections 45A, 45P, 45S, 51, 3131,
and 3134. In the case of any credit allowed under section
2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed
under this section shall be reduced by the portion of the
credit allowed under such section 2301 or section 41 which is
attributable to such wages.
``(4) Election to not take certain wages into account.--
This section shall not apply to so much of the qualified
family leave wages paid by an eligible employer as such
employer elects (at such time and in such manner as the
Secretary may prescribe) to not take into account for
purposes of this section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The
preceding sentence shall not apply to any organization
described in section 501(c)(1) and exempt from tax under
section 501(a).
``(6) Extension of limitation on assessment.--
Notwithstanding section 6501, the limitation on the time
period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 5 years after the later of--
``(A) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(B) the date on which such return is treated as filed
under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to so much
of the qualified family leave wages paid by an eligible
employer as are taken into account as payroll costs in
connection with--
``(i) a covered loan under section 7(a)(37) or 7A of the
Small Business Act,
``(ii) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
``(iii) a restaurant revitalization grant under section
5003 of the American Rescue Plan Act of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs
paid during the covered period shall not fail to be treated
as qualified family leave wages under this section by reason
of subparagraph (A)(i) to the extent that--
``(i) a covered loan of the taxpayer under section 7(a)(37)
of the Small Business Act is not forgiven by reason of a
decision under section 7(a)(37)(J) of such Act, or
``(ii) a covered loan of the taxpayer under section 7A of
the Small Business Act is not forgiven by reason of a
decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
``(g) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section, including--
``(1) regulations or other guidance to prevent the
avoidance of the purposes of the limitations under this
section,
``(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
``(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of
the allowance of the credit allowed under this section,
``(4) regulations or other guidance for recapturing the
benefit of credits determined under this section in cases
where there is a subsequent adjustment to the credit
determined under subsection (a),
``(5) regulations or other guidance to ensure that the
wages taken into account under this section conform with the
paid leave required to be provided under the Emergency Family
and Medical Leave Expansion Act (including the amendments
made by such Act),
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a),
and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively
bargained defined benefit pension plan contributions and
collectively bargained apprenticeship program contributions.
``(h) Application of Section.--This section shall apply
only to wages paid with respect to the period beginning on
April 1, 2021, and ending on September 30, 2021.
``(i) Treatment of Deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit
of applicable employment taxes if the Secretary determines
that such failure was due to the anticipation of the credit
allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be
allowed under this section to any employer for any calendar
quarter if such employer, with respect to the availability of
the provision of qualified family leave wages to which this
section otherwise applies for such calendar quarter,
discriminates in favor of highly compensated employees
(within the meaning of section 414(q)), full-time employees,
or employees on the basis of employment tenure with such
employer.

``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

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

``subchapter d--credits''.

(d) Effective Date.--The amendments made by this section
shall apply to amounts paid with respect to calendar quarters
beginning after March 31, 2021.

SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED
INDIVIDUALS.

(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the
tax imposed by chapter 1 of the Internal Revenue Code of 1986
for any taxable year an amount equal to the qualified sick
leave equivalent amount with respect to the individual.
(b) Eligible Self-employed Individual.--For purposes of
this section--
(1) In general.--The term ``eligible self-employed
individual'' means an individual who--
(A) regularly carries on any trade or business within the
meaning of section 1402 of the Internal Revenue Code of 1986,
and
(B) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Paid Sick Leave Act
if--
(i) the individual were an employee of an employer (other
than himself or herself), and
(ii) such Act applied after March 31, 2021.
(2) Rules of application.--For purposes of paragraph
(1)(B), in determining whether an individual would be
entitled to receive paid leave under the Emergency Paid Sick
Leave Act, such Act shall be applied--
(A) by inserting ``, the employee is seeking or awaiting
the results of a diagnostic test for, or a medical diagnosis
of, COVID-19 and such employee has been exposed to COVID-19
or is unable to work pending the results of such test or
diagnosis, or the employee is obtaining immunization related
to COVID-19 or recovering from any injury, disability,
illness, or condition related to such immunization'' after
``medical diagnosis'' in section 5102(a)(3) of such Act, and
(B) by applying section 5102(b)(1) of such Act separately
with respect to each taxable year.
(c) Qualified Sick Leave Equivalent Amount.--For purposes
of this section--
(1) In general.--The term ``qualified sick leave equivalent
amount'' means, with respect to any eligible self-employed
individual, an amount equal to--
(A) the number of days during the taxable year (but not
more than 10) that the individual is unable to perform
services in any trade or business referred to in section 1402
of the Internal Revenue Code of 1986 for a reason with
respect to which such individual would be entitled to receive
sick leave as described in subsection (b), multiplied by
(B) the lesser of--
(i) $200 ($511 in the case of any day of paid sick time
described in paragraph (1), (2), or (3) of section 5102(a) of
the Emergency Paid Sick Leave Act, applied with the
modification described in subsection (b)(2)(A)) of this
section, or
(ii) 67 percent (100 percent in the case of any day of paid
sick time described in paragraph (1), (2), or (3) of section
5102(a) of the Emergency Paid Sick Leave Act) of the average
daily self-employment income of the individual for the
taxable year.
(2) Average daily self-employment income.--For purposes of
this subsection, the term ``average daily self-employment
income'' means an amount equal to--

[[Page S1174]]

(A) the net earnings from self-employment of the individual
for the taxable year, divided by
(B) 260.
(3) Election to use prior year net earnings from self-
employment income.--In the case of an individual who elects
(at such time and in such manner as the Secretary may
provide) the application of this paragraph, paragraph (2)(A)
shall be applied by substituting ``the prior taxable year''
for ``the taxable year''.
(4) Election to not take days into account.--Any day shall
not be taken into account under paragraph (1)(A) if the
eligible self-employed individual elects (at such time and in
such manner as the Secretary may prescribe) to not take such
day into account for purposes of such paragraph.
(d) Credit Refundable.--
(1) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such
Code.
(2) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as
an eligible self-employed individual.
(2) Denial of double benefit.--In the case of an individual
who receives wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) or compensation (as defined in
section 3231(e) of such Code) paid by an employer which are
required to be paid by reason of the Emergency Paid Sick
Leave Act, the qualified sick leave equivalent amount
otherwise determined under subsection (c) of this section
shall be reduced (but not below zero) to the extent that the
sum of the amount described in such subsection and in section
3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case of
any day any portion of which is paid sick time described in
paragraph (1), (2), or (3) of section 5102(a) of the
Emergency Paid Sick Leave Act).
(f) Application of Section.--Only days occurring during the
period beginning on April 1, 2021, and ending on September
30, 2021, may be taken into account under subsection
(c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary shall pay to each possession of the United
States which has a mirror code tax system amounts equal to
the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary based on information
provided by the government of the respective possession.
(2) Payments to other possessions.--The Secretary shall pay
to each possession of the United States which does not have a
mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would
have been provided to residents of such possession by reason
of the provisions of this section if a mirror code tax system
had been in effect in such possession. The preceding sentence
shall not apply unless the respective possession has a plan,
which has been approved by the Secretary, under which such
possession will promptly distribute such payments to its
residents.
(3) Mirror code tax system.--For purposes of this section,
the term ``mirror code tax system'' means, with respect to
any possession of the United States, the income tax system of
such possession if the income tax liability of the residents
of such possession under such system is determined by
reference to the income tax laws of the United States as if
such possession were the United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund
due from a credit provision referred to in subsection (b)(2)
of such section.
(h) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section, including--
(1) regulations or other guidance to effectuate the
purposes of this section, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.

SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
INDIVIDUALS.

(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the
tax imposed by chapter 1 of the Internal Revenue Code of 1986
for any taxable year an amount equal to 100 percent of the
qualified family leave equivalent amount with respect to the
individual.
(b) Eligible Self-employed Individual.--For purposes of
this section--
(1) In general.--The term ``eligible self-employed
individual'' means an individual who--
(A) regularly carries on any trade or business within the
meaning of section 1402 of the Internal Revenue Code of 1986,
and
(B) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Family and Medical
Leave Expansion Act if--
(i) the individual were an employee of an employer (other
than himself or herself),
(ii) section 102(a)(1)(F) of the Family and Medical Leave
Act of 1993 applied after March 31, 2021.
(2) Rules of application.--For purposes of paragraph
(1)(B), in determining whether an individual would be
entitled to receive paid leave under the Emergency Family and
Medical Leave Act--
(A) section 110(a)(2)(A) of the Family and Medical Leave
Act of 1993 shall be applied by inserting ``or any reason for
leave described in section 5102(a) of the Families First
Coronavirus Response Act, or the employee is seeking or
awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID-19 and such employee has been exposed to
COVID-19 or is unable to work pending the results of such
test or diagnosis, or the employee is obtaining immunization
related to COVID-19 or recovering from any injury,
disability, illness, or condition related to such
immunization'' after ``public health emergency'', and
(B) section 110(b) of such Act shall be applied--
(i) without regard to paragraph (1) thereof, and
(ii) by striking ``after taking leave after such section
for 10 days'' in paragraph (2)(A) thereof.
(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 60) during the
taxable year that the individual is unable to perform
services in any trade or business referred to in section 1402
of the Internal Revenue Code of 1986 for a reason with
respect to which such individual would be entitled to receive
paid leave as described in subsection (b) of this section,
multiplied by
(B) the lesser of--
(i) 67 percent of the average daily self-employment income
of the individual for the taxable year, or
(ii) $200.
(2) Average daily self-employment income.--For purposes of
this subsection, the term ``average daily self-employment
income'' means an amount equal to--
(A) the net earnings from self-employment income of the
individual for the taxable year, divided by
(B) 260.
(3) Election to use prior year net earnings from self-
employment income.--In the case of an individual who elects
(at such time and in such manner as the Secretary may
provide) the application of this paragraph, paragraph (2)(A)
shall be applied by substituting ``the prior taxable year''
for ``the taxable year''.
(4) Coordination with credit for sick leave.--Any day taken
into account in determining the qualified sick leave
equivalent amount with respect to any eligible-self employed
individual under section 9642 shall not be take into account
in determining the qualified family leave equivalent amount
with respect to such individual under this section.
(d) Credit Refundable.--
(1) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such
Code.
(2) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as
an eligible self-employed individual.
(2) Denial of double benefit.--In the case of an individual
who receives wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) or compensation (as defined in
section 3231(e) of such Code) paid by an employer which are
required to be paid by reason of the Emergency Family and
Medical Leave Expansion Act, the qualified family leave
equivalent amount otherwise described in subsection (c) of
this section shall be reduced (but not below zero) to the
extent that the sum of the amount described in such
subsection and in section 3132(b)(1) of such Code exceeds
$12,000.
(3) References to emergency family and medical leave
expansion act.--Any reference in this section to the
Emergency Family and Medical Leave Expansion Act shall be
treated as including a reference to the amendments made by
such Act.
(f) Application of Section.--Only days occurring during the
period beginning on April 1, 2021 and ending on September 30,
2021, may be taken into account under subsection (c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary shall pay to each possession of the United
States

[[Page S1175]]

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 based on information provided by
the government of the respective possession.
(2) Payments to other possessions.--The Secretary shall pay
to each possession of the United States which does not have a
mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would
have been provided to residents of such possession by reason
of the provisions of this section if a mirror code tax system
had been in effect in such possession. The preceding sentence
shall not apply unless the respective possession has a plan,
which has been approved by the Secretary, under which such
possession will promptly distribute such payments to its
residents.
(3) Mirror code tax system.--For purposes of this section,
the term ``mirror code tax system'' means, with respect to
any possession of the United States, the income tax system of
such possession if the income tax liability of the residents
of such possession under such system is determined by
reference to the income tax laws of the United States as if
such possession were the United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund
due from a credit provision referred to in subsection (b)(2)
of such section.
(h) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance
of the purposes of this section, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.

PART 6--EMPLOYEE RETENTION CREDIT

SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

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

``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT
TO CLOSURE DUE TO COVID-19.

``(a) In General.--In the case of an eligible employer,
there shall be allowed as a credit against applicable
employment taxes for each calendar quarter an amount equal to
70 percent of the qualified wages with respect to each
employee of such employer for such calendar quarter.
``(b) Limitations and Refundability.--
``(1) In general.--
``(A) Wages taken into account.--The amount of qualified
wages with respect to any employee which may be taken into
account under subsection (a) by the eligible employer for any
calendar quarter shall not exceed $10,000.
``(B) Recovery startup businesses.--In the case of an
eligible employer which is a recovery startup business (as
defined in subsection (c)(5)), the amount of the credit
allowed under subsection (a) (after application of
subparagraph (A)) for any calendar quarter shall not exceed
$50,000.
``(2) Credit limited to employment taxes.--The credit
allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes
(reduced by any credits allowed under sections 3131 and 3132)
on the wages paid with respect to the employment of all the
employees of the eligible employer for such calendar quarter.
``(3) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of
paragraph (2) for any calendar quarter, such excess shall be
treated as an overpayment that shall be refunded under
sections 6402(a) and 6413(b).
``(c) Definitions.--For purposes of this section--
``(1) Applicable employment taxes.--The term `applicable
employment taxes' means the following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Eligible employer.--
``(A) In general.--The term `eligible employer' means any
employer--
``(i) which was carrying on a trade or business during the
calendar quarter for which the credit is determined under
subsection (a), and
``(ii) with respect to any calendar quarter, for which--

``(I) the operation of the trade or business described in
clause (i) is fully or partially suspended during the
calendar quarter due to orders from an appropriate
governmental authority limiting commerce, travel, or group
meetings (for commercial, social, religious, or other
purposes) due to the coronavirus disease 2019 (COVID-19),
``(II) the gross receipts (within the meaning of section
448(c)) of such employer for such calendar quarter are less
than 80 percent of the gross receipts of such employer for
the same calendar quarter in calendar year 2019, or
``(III) the employer is a recovery startup business (as
defined in paragraph (5)).

With respect to any employer for any calendar quarter, if
such employer was not in existence as of the beginning of the
same calendar quarter in calendar year 2019, clause (ii)(II)
shall be applied by substituting `2020' for `2019'.
``(B) Election to use alternative quarter.--At the election
of the employer--
``(i) subparagraph (A)(ii)(II) shall be applied--

``(I) by substituting `for the immediately preceding
calendar quarter' for `for such calendar quarter', and
``(II) by substituting `the corresponding calendar quarter
in calendar year 2019' for `the same calendar quarter in
calendar year 2019', and

``(ii) the last sentence of subparagraph (A) shall be
applied by substituting `the corresponding calendar quarter
in calendar year 2019' for `the same calendar quarter in
calendar year 2019'.
An election under this subparagraph shall be made at such
time and in such manner as the Secretary shall prescribe.
``(C) Tax-exempt organizations.--In the case of an
organization which is described in section 501(c) and exempt
from tax under section 501(a)--
``(i) clauses (i) and (ii)(I) of subparagraph (A) shall
apply to all operations of such organization, and
``(ii) any reference in this section to gross receipts
shall be treated as a reference to gross receipts within the
meaning of section 6033.
``(3) Qualified wages.--
``(A) In general.--The term `qualified wages' means--
``(i) in the case of an eligible employer for which the
average number of full-time employees (within the meaning of
section 4980H) employed by such eligible employer during 2019
was greater than 500, wages paid by such eligible employer
with respect to which an employee is not providing services
due to circumstances described in subclause (I) or (II) of
paragraph (2)(A)(ii), or
``(ii) in the case of an eligible employer for which the
average number of full-time employees (within the meaning of
section 4980H) employed by such eligible employer during 2019
was not greater than 500--

``(I) with respect to an eligible employer described in
subclause (I) of paragraph (2)(A)(ii), wages paid by such
eligible employer with respect to an employee during any
period described in such clause, or
``(II) with respect to an eligible employer described in
subclause (II) of such paragraph, wages paid by such eligible
employer with respect to an employee during such quarter.

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

[[Page S1176]]

``(6) Other terms.--Any term used in this section which is
also used in this chapter or chapter 22 shall have the same
meaning as when used in such chapter.
``(d) Aggregation Rule.--All persons treated as a single
employer under subsection (a) or (b) of section 52, or
subsection (m) or (o) of section 414, shall be treated as one
employer for purposes of this section.
``(e) Certain Rules to Apply.--For purposes of this
section, rules similar to the rules of sections 51(i)(1) and
280C(a) shall apply.
``(f) Certain Governmental Employers.--
``(1) In general.--This credit shall not apply to the
Government of the United States, the government of any State
or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
``(2) Exception.--Paragraph (1) shall not apply to--
``(A) any organization described in section 501(c)(1) and
exempt from tax under section 501(a), or
``(B) any entity described in paragraph (1) if--
``(i) such entity is a college or university, or
``(ii) the principal purpose or function of such entity is
providing medical or hospital care.
In the case of any entity described in subparagraph (B), such
entity shall be treated as satisfying the requirements of
subsection (c)(2)(A)(i).
``(g) Election to Not Take Certain Wages Into Account.--
This section shall not apply to so much of the qualified
wages paid by an eligible employer as such employer elects
(at such time and in such manner as the Secretary may
prescribe) to not take into account for purposes of this
section.
``(h) Coordination With Certain Programs.--
``(1) In general.--This section shall not apply to so much
of the qualified wages paid by an eligible employer as are
taken into account as payroll costs in connection with--
``(A) a covered loan under section 7(a)(37) or 7A of the
Small Business Act,
``(B) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
``(C) a restaurant revitalization grant under section 5003
of the American Rescue Plan Act of 2021.
``(2) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs
paid during the covered period shall not fail to be treated
as qualified wages under this section by reason of paragraph
(1) to the extent that--
``(A) a covered loan of the taxpayer under section 7(a)(37)
of the Small Business Act is not forgiven by reason of a
decision under section 7(a)(37)(J) of such Act, or
``(B) a covered loan of the taxpayer under section 7A of
the Small Business Act is not forgiven by reason of a
decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
``(i) Third Party Payors.--Any credit allowed under this
section shall be treated as a credit described in section
3511(d)(2).
``(j) Advance Payments.--
``(1) In general.--Except as provided in paragraph (2), no
advance payment of the credit under subsection (a) shall be
allowed.
``(2) Advance payments to small employers.--
``(A) In general.--Under rules provided by the Secretary,
an eligible employer for which the average number of full-
time employees (within the meaning of section 4980H) employed
by such eligible employer during 2019 was not greater than
500 may elect for any calendar quarter to receive an advance
payment of the credit under subsection (a) for such quarter
in an amount not to exceed 70 percent of the average
quarterly wages paid by the employer in calendar year 2019.
``(B) Special rule for seasonal employers.--In the case of
any employer who employs seasonal workers (as defined in
section 45R(d)(5)(B)), the employer may elect to apply
subparagraph (A) by substituting `the wages for the calendar
quarter in 2019 which corresponds to the calendar quarter to
which the election relates' for `the average quarterly wages
paid by the employer in calendar year 2019'.
``(C) Special rule for employers not in existence in
2019.--In the case of any employer that was not in existence
in 2019, subparagraphs (A) and (B) shall each be applied by
substituting `2020' for `2019' each place it appears.
``(3) Reconciliation of credit with advance payments.--
``(A) In general.--The amount of credit which would (but
for this subsection) be allowed under this section shall be
reduced (but not below zero) by the aggregate payment allowed
to the taxpayer under paragraph (2). Any failure to so reduce
the credit shall be treated as arising out of a mathematical
or clerical error and assessed according to section
6213(b)(1).
``(B) Excess advance payments.--If the advance payments to
a taxpayer under paragraph (2) for a calendar quarter exceed
the credit allowed by this section (determined without regard
to subparagraph (A)), the tax imposed under section 3111(b)
or so much of the tax imposed under section 3221(a) as is
attributable to the rate in effect under section 3111(b)
(whichever is applicable) for the calendar quarter shall be
increased by the amount of such excess.
``(k) Treatment of Deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit
of any applicable employment taxes if the Secretary
determines that such failure was due to the reasonable
anticipation of the credit allowed under this section.
``(l) Extension of Limitation on Assessment.--
Notwithstanding section 6501, the limitation on the time
period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 5 years after the later of--
``(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(2) the date on which such return is treated as filed
under section 6501(b)(2).
``(m) Regulations and Guidance.--The Secretary shall issue
such forms, instructions, regulations, and other guidance as
are necessary--
``(1) to allow the advance payment of the credit under
subsection (a) as provided in subsection (j)(2), subject to
the limitations provided in this section, based on such
information as the Secretary shall require,
``(2) with respect to the application of the credit under
subsection (a) to third party payors (including professional
employer organizations, certified professional employer
organizations, or agents under section 3504), including
regulations or guidance allowing such payors to submit
documentation necessary to substantiate the eligible employer
status of employers that use such payors, and
``(3) to prevent the avoidance of the purposes of the
limitations under this section, including through the
leaseback of employees.
Any forms, instructions, regulations, or other guidance
described in paragraph (2) shall require the customer to be
responsible for the accounting of the credit and for any
liability for improperly claimed credits and shall require
the certified professional employer organization or other
third party payor to accurately report such tax credits based
on the information provided by the customer.
``(n) Application.--This section shall only apply to wages
paid after June 30, 2021, and before January 1, 2022.''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ``3134,'' before
``6428''.
(c) Clerical Amendment.--The table of sections for
subchapter D of chapter 21 of subtitle C of the Internal
Revenue Code of 1986 is amended by adding at the end the
following:
``Sec. 3134. Employee retention credit for employers subject to closure
due to COVID-19.''.
(d) Effective Date.--The amendments made by this section
shall apply to calendar quarters beginning after June 30,
2021.

PART 7--PREMIUM TAX CREDIT

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

(a) In General.--Section 36B(b)(3)(A) of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new clause:
``(iii) Temporary percentages for 2021 and 2022.--In the
case of a taxable year beginning in 2021 or 2022--

``(I) clause (ii) shall not apply for purposes of adjusting
premium percentages under this subparagraph, and
``(II) the following table shall be applied in lieu of the
table contained in clause (i):

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

[[Page S1177]]

300.0 percent up to 400.0 percent....              6.0              8.5
400.0 percent and higher.............              8.5           8.5''.
------------------------------------------------------------------------

(b) Conforming Amendment.--Section 36B(c)(1) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(E) Temporary rule for 2021 and 2022.--In the case of a
taxable year beginning in 2021 or 2022, subparagraph (A)
shall be applied without regard to `but does not exceed 400
percent'.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON
RECONCILIATION OF TAX CREDITS FOR COVERAGE
UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE
PAYMENTS OF SUCH CREDIT.

(a) In General.--Section 36B(f)(2)(B) of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new clause:
``(iii) Temporary modification of limitation on increase.--
In the case of any taxable year beginning in 2020, for any
taxpayer who files for such taxable year an income tax return
reconciling any advance payment of the credit under this
section, the Secretary shall treat subparagraph (A) as not
applying.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2019.

SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF
INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION
DURING 2021.

(a) In General.--Section 36B of the Internal Revenue Code
of 1986 is amended by redesignating subsection (g) as
subsection (h) and by inserting after subsection (f) the
following new subsection:
``(g) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--
``(1) In general.--For purposes of this section, in the
case of a taxpayer who has received, or has been approved to
receive, unemployment compensation for any week beginning
during 2021, for the taxable year in which such week begins--
``(A) such taxpayer shall be treated as an applicable
taxpayer, and
``(B) there shall not be taken into account any household
income of the taxpayer in excess of 133 percent of the
poverty line for a family of the size involved.
``(2) Unemployment compensation.--For purposes of this
subsection, the term `unemployment compensation' has the
meaning given such term in section 85(b).
``(3) Evidence of unemployment compensation.--For purposes
of this subsection, a taxpayer shall not be treated as having
received (or been approved to receive) unemployment
compensation for any week unless such taxpayer provides self-
attestation of, and such documentation as the Secretary shall
prescribe which demonstrates, such receipt or approval.
``(4) Clarification of rules remaining applicable.--
``(A) Joint return requirement.--Paragraph (1)(A) shall not
affect the application of subsection (c)(1)(C).
``(B) Household income and affordabillity.--Paragraph
(1)(B) shall not apply to any determination of household
income for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii)
of subsection (c)''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.

PART 8--MISCELLANEOUS PROVISIONS

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

(a) In General.--Section 864 of the Internal Revenue Code
of 1986 is amended by striking subsection (f).
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.

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

SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.

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

SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD
PARTY NETWORK TRANSACTIONS.

(a) In General.--Section 6050W(e) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(e) De Minimis Exception for Third Party Settlement
Organizations.--A third party settlement organization shall
not be required to report any information under subsection
(a) with respect to third party network transactions of any
participating payee if the amount which would otherwise be
reported under subsection (a)(2) with respect to such
transactions does not exceed $600.''.
(b) Clarification That Reporting Is Not Required on
Transactions Which Are Not for Goods or Services.--Section
6050W(c)(3) of such Code is amended by inserting ``described
in subsection (d)(3)(A)(iii)'' after ``any transaction''.
(c) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply to returns for calendar years beginning after December
31, 2021.
(2) Clarification.--The amendment made by subsection (b)
shall apply to transactions after the date of the enactment
of this Act.

SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN
FORGIVENESS.

(a) In General.--Section 108(f) of the Internal Revenue
Code of 1986 is amended by striking paragraph (5) and
inserting the following:
``(5) Special rule for discharges in 2021 through 2025.--
Gross income does not include any amount which (but for this
subsection) would be includible in gross income by reason of
the discharge (in whole or in part) after December 31, 2020,
and before January 1, 2026, of--
``(A) any loan provided expressly for postsecondary
educational expenses, regardless of whether provided through
the educational institution or directly to the borrower, if
such loan was made, insured, or guaranteed by--
``(i) the United States, or an instrumentality or agency
thereof,
``(ii) a State, territory, or possession of the United
States, or the District of Columbia, or any political
subdivision thereof, or
``(iii) an eligible educational institution (as defined in
section 25A),
``(B) any private education loan (as defined in section
140(a)(7) of the Truth in Lending Act),
``(C) any loan made by any educational organization
described in section 170(b)(1)(A)(ii) if such loan is made--
``(i) pursuant to an agreement with any entity described in
subparagraph (A) or any private education lender (as defined
in section 140(a) of the Truth in Lending Act) under which
the funds from which the loan was made were provided to such
educational organization, or
``(ii) pursuant to a program of such educational
organization which is designed to encourage its students to
serve in occupations with unmet needs or in areas with unmet
needs and under which the services provided by the students
(or former students) are for or under the direction of a
governmental unit or an organization described

[[Page S1178]]

in section 501(c)(3) and exempt from tax under section
501(a), or
``(D) any loan made by an educational organization
described in section 170(b)(1)(A)(ii) or by an organization
exempt from tax under section 501(a) to refinance a loan to
an individual to assist the individual in attending any such
educational organization but only if the refinancing loan is
pursuant to a program of the refinancing organization which
is designed as described in subparagraph (C)(ii).
The preceding sentence shall not apply to the discharge of a
loan made by an organization described in subparagraph (C) or
made by a private education lender (as defined in section
140(a)(7) of the Truth in Lending Act) if the discharge is on
account of services performed for either such organization or
for such private education lender.''.
(b) Effective Date.--The amendment made by this section
shall apply to discharges of loans after December 31, 2020.

Subtitle H--Pensions

SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER
PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL
AND DECLINING STATUS.

(a) In General.--Notwithstanding the actuarial
certification under section 305(b)(3) of the Employee
Retirement Income Security Act of 1974 and section 432(b)(3)
of the Internal Revenue Code of 1986, if a plan sponsor of a
multiemployer plan elects the application of this section,
then, for purposes of section 305 of such Act and section 432
of such Code--
(1) the status of the plan for its first plan year
beginning during the period beginning on March 1, 2020, and
ending on February 28, 2021, or the next succeeding plan year
(as designated by the plan sponsor in such election), shall
be the same as the status of such plan under such sections
for the plan year preceding such designated plan year, and
(2) in the case of a plan which was in endangered or
critical status for the plan year preceding the designated
plan year described in paragraph (1), the plan shall not be
required to update its plan or schedules under section
305(c)(6) of such Act and section 432(c)(6) of such Code, or
section 305(e)(3)(B) of such Act and section 432(e)(3)(B) of
such Code, whichever is applicable, until the plan year
following the designated plan year described in paragraph
(1).
(b) Exception for Plans Becoming Critical During
Election.--If--
(1) an election was made under subsection (a) with respect
to a multiemployer plan, and
(2) such plan has, without regard to such election, been
certified by the plan actuary under section 305(b)(3) of the
Employee Retirement Income Security Act of 1974 and section
432(b)(3) of the Internal Revenue Code of 1986 to be in
critical status for the designated plan year described in
subsection (a)(1), then such plan shall be treated as a plan
in critical status for such plan year for purposes of
applying section 4971(g)(1)(A) of such Code, section
302(b)(3) of such Act (without regard to the second sentence
thereof), and section 412(b)(3) of such Code (without regard
to the second sentence thereof).
(c) Election and Notice.--
(1) Election.--An election under subsection (a)--
(A) shall be made at such time and in such manner as the
Secretary of the Treasury or the Secretary's delegate may
prescribe and, once made, may be revoked only with the
consent of the Secretary, and
(B) if made--
(i) before the date the annual certification is submitted
to the Secretary or the Secretary's delegate under section
305(b)(3) of such Act and section 432(b)(3) of such Code,
shall be included with such annual certification, and
(ii) after such date, shall be submitted to the Secretary
or the Secretary's delegate not later than 30 days after the
date of the election.
(2) Notice to participants.--
(A) In general.--Notwithstanding section 305(b)(3)(D) of
the Employee Retirement Income Security Act of 1974 and
section 432(b)(3)(D) of the Internal Revenue Code of 1986,
if, by reason of an election made under subsection (a), the
plan is in neither endangered nor critical status--
(i) the plan sponsor of a multiemployer plan shall not be
required to provide notice under such sections, and
(ii) the plan sponsor shall provide to the participants and
beneficiaries, the bargaining parties, the Pension Benefit
Guaranty Corporation, and the Secretary of Labor a notice of
the election under subsection (a) and such other information
as the Secretary of the Treasury (in consultation with the
Secretary of Labor) may require--

(I) if the election is made before the date the annual
certification is submitted to the Secretary or the
Secretary's delegate under section 305(b)(3) of such Act and
section 432(b)(3) of such Code, not later than 30 days after
the date of the certification, and
(II) if the election is made after such date, not later
than 30 days after the date of the election.

(B) Notice of endangered status.--Notwithstanding section
305(b)(3)(D) of such Act and section 432(b)(3)(D) of such
Code, if the plan is certified to be in critical status for
any plan year but is in endangered status by reason of an
election made under subsection (a), the notice provided under
such sections shall be the notice which would have been
provided if the plan had been certified to be in endangered
status.

SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND
REHABILITATION PERIODS FOR MULTIEMPLOYER
PENSION PLANS IN CRITICAL AND ENDANGERED STATUS
FOR 2020 OR 2021.

(a) In General.--If the plan sponsor of a multiemployer
plan which is in endangered or critical status for a plan
year beginning in 2020 or 2021 (determined after application
of section 9701) elects the application of this section,
then, for purposes of section 305 of the Employee Retirement
Income Security Act of 1974 and section 432 of the Internal
Revenue Code of 1986, the plan's funding improvement period
or rehabilitation period, whichever is applicable, shall be
extended by 5 years.
(b) Definitions and Special Rules.--For purposes of this
section--
(1) Election.--An election under this section shall be made
at such time, and in such manner and form, as (in
consultation with the Secretary of Labor) the Secretary of
the Treasury or the Secretary's delegate may prescribe.
(2) Definitions.--Any term which is used in this section
which is also used in section 305 of the Employee Retirement
Income Security Act of 1974 and section 432 of the Internal
Revenue Code of 1986 shall have the same meaning as when used
in such sections.
(c) Effective Date.--This section shall apply to plan years
beginning after December 31, 2019.

SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.

(a) Adjustments.--
(1) Amendment to employee retirement income security act of
1974.--Section 304(b)(8) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding
at the end the following new subparagraph:
``(F) Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph (C) is
met as of February 29, 2020, may elect to apply this
paragraph (without regard to whether such plan previously
elected the application of this paragraph)--
``(i) by substituting `February 29, 2020' for `August 31,
2008' each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
``(ii) by inserting `and other losses related to the virus
SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including
experience losses related to reductions in contributions,
reductions in employment, and deviations from anticipated
retirement rates, as determined by the plan sponsor)' after
`net investment losses' in subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or subparagraph
(A)' for `this subparagraph and subparagraph (A) both' in
subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262.
For purposes of the application of this subparagraph, the
Secretary of the Treasury shall rely on the plan sponsor's
calculations of plan losses unless such calculations are
clearly erroneous.''.
(2) Amendment to internal revenue code of 1986.--Section
431(b)(8) of the Internal Revenue Code of 1986 is amended by
adding at the end the following new subparagraph:
``(F) Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph (C) is
met as of February 29, 2020, may elect to apply this
paragraph (without regard to whether such plan previously
elected the application of this paragraph)--
``(i) by substituting `February 29, 2020' for `August 31,
2008' each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
``(ii) by inserting `and other losses related to the virus
SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including
experience losses related to reductions in contributions,
reductions in employment, and deviations from anticipated
retirement rates, as determined by the plan sponsor)' after
`net investment losses' in subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or subparagraph
(A)' for `this subparagraph and subparagraph (A) both' in
subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262 of
the Employee Retirement Income Security Act of 1974. For
purposes of the application of this subparagraph, the
Secretary shall rely on the plan sponsor's calculations of
plan losses unless such calculations are clearly
erroneous.''.
(b) Effective Dates.--
(1) In general.--The amendments made by this section shall
take effect as of the first day of the first plan year ending
on or after February 29, 2020, except that any election a
plan makes pursuant to this section that affects the plan's
funding standard account for the first plan year beginning
after February 29, 2020, shall be disregarded for purposes of
applying the provisions of section 305 of the Employee
Retirement Income Security Act of 1974 and section 432 of the
Internal Revenue Code of 1986 to such plan year.
(2) Restrictions on benefit increases.--Notwithstanding
paragraph (1), the restrictions on plan amendments increasing
benefits in sections 304(b)(8)(D) of such Act and
431(b)(8)(D) of such Code, as applied by the amendments made
by this section, shall take effect on the date of enactment
of this Act.

[[Page S1179]]

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

(a) Appropriation.--Section 4005 of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1305) is amended by
adding at the end the following:
``(i)(1) An eighth fund shall be established for special
financial assistance to multiemployer pension plans, as
provided under section 4262, and to pay for necessary
administrative and operating expenses of the corporation
relating to such assistance.
``(2) There is appropriated from the general fund such
amounts as are necessary for the costs of providing financial
assistance under section 4262 and necessary administrative
and operating expenses of the corporation. The eighth fund
established under this subsection shall be credited with
amounts from time to time as the Secretary of the Treasury,
in conjunction with the Director of the Pension Benefit
Guaranty Corporation, determines appropriate, from the
general fund of the Treasury, but in no case shall such
transfers occur after September 30, 2030.''.
(b) Financial Assistance Authority.--The Employee
Retirement Income Security Act of 1974 is amended by
inserting after section 4261 of such Act (29 U.S.C. 1431) the
following:

``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.

``(a) Special Financial Assistance.--
``(1) In general.--The corporation shall provide special
financial assistance to an eligible multiemployer plan under
this section, upon the application of a plan sponsor of such
a plan for such assistance.
``(2) Inapplicability of certain repayment obligation.--A
plan receiving special financial assistance pursuant to this
section shall not be subject to repayment obligations with
respect to such special financial assistance.
``(b) Eligible Multiemployer Plans.--
``(1) In general.--For purposes of this section, a
multiemployer plan is an eligible multiemployer plan if--
``(A) the plan is in critical and declining status (within
the meaning of section 305(b)(6)) in any plan year beginning
in 2020 through 2022;
``(B) a suspension of benefits has been approved with
respect to the plan under section 305(e)(9) as of the date of
the enactment of this section;
``(C) in any plan year beginning in 2020 through 2022, the
plan is certified by the plan actuary to be in critical
status (within the meaning of section 305(b)(2)), has a
modified funded percentage of less than 40 percent, and has a
ratio of active to inactive participants which is less than 2
to 3; or
``(D) the plan became insolvent for purposes of section
418E of the Internal Revenue Code of 1986 after December 16,
2014, and has remained so insolvent and has not been
terminated as of the date of enactment of this section.
``(2) Modified funded percentage.--For purposes of
paragraph (1)(C), the term `modified funded percentage' means
the percentage equal to a fraction the numerator of which is
current value of plan assets (as defined in section 3(26) of
such Act) and the denominator of which is current liabilities
(as defined in section 431(c)(6)(D) of such Code and section
304(c)(6)(D) of such Act).
``(c) Applications for Special Financial Assistance.--
Within 120 days of the date of enactment of this section, the
corporation shall issue regulations or guidance setting forth
requirements for special financial assistance applications
under this section. In such regulations or guidance, the
corporation shall--
``(1) limit the materials required for a special financial
assistance application to the minimum necessary to make a
determination on the application;
``(2) specify effective dates for transfers of special
financial assistance following approval of an application,
based on the effective date of the supporting actuarial
analysis and the date on which the application is submitted;
and
``(3) provide for an alternate application for special
financial assistance under this section, which may be used by
a plan that has been approved for a partition under section
4233 before the date of enactment of this section.
``(d) Temporary Priority Consideration of Applications.--
``(1) In general.--The corporation may specify in
regulations or guidance under subsection (c) that, during a
period no longer than the first 2 years following the date of
enactment of this section, applications may not be filed by
an eligible multiemployer plan unless--
``(A) the eligible multiemployer plan is insolvent or is
likely to become insolvent within 5 years of the date of
enactment of this section;
``(B) the corporation projects the eligible multiemployer
plan to have a present value of financial assistance payments
under section 4261 that exceeds $1,000,000,000 if the special
financial assistance is not ordered;
``(C) the eligible multiemployer plan has implemented
benefit suspensions under section 305(e)(9) as of the date of
the enactment of this section; or
``(D) the corporation determines it appropriate based on
other similar circumstances.
``(e) Actuarial Assumptions.--
``(1) Eligibility.--For purposes of determining eligibility
for special financial assistance, the corporation shall
accept assumptions incorporated in a multiemployer plan's
determination that it is in critical status or critical and
declining status (within the meaning of section 305(b)) for
certifications of plan status completed before January 1,
2021, unless such assumptions are clearly erroneous. For
certifications of plan status completed after December 31,
2020, a plan shall determine whether it is in critical or
critical and declining status for purposes of eligibility for
special financial assistance by using the assumptions that
the plan used in its most recently completed certification of
plan status before January 1, 2021, unless such assumptions
(excluding the plan's interest rate) are unreasonable.
``(2) Amount of financial assistance.--In determining the
amount of special financial assistance in its application, an
eligible multiemployer plan shall--
``(A) use the interest rate used by the plan in its most
recently completed certification of plan status before
January 1, 2021, provided that such interest rate may not
exceed the interest rate limit; and
``(B) for other assumptions, use the assumptions that the
plan used in its most recently completed certification of
plan status before January 1, 2021, unless such assumptions
are unreasonable.
``(3) Interest rate limit.--The interest rate limit for
purposes of this subsection is the rate specified in section
303(h)(2)(C)(iii) (disregarding modifications made under
clause (iv) of such section) for the month in which the
application for special financial assistance is filed by the
eligible multiemployer plan or the 3 preceding months, with
such specified rate increased by 200 basis points.
``(4) Changes in assumptions.--If a plan determines that
use of one or more prior assumptions is unreasonable, the
plan may propose in its application to change such
assumptions, provided that the plan discloses such changes in
its application and describes why such assumptions are no
longer reasonable. The corporation shall accept such changed
assumptions unless it determines the changes are
unreasonable, individually or in the aggregate. The plan may
not propose a change to the interest rate otherwise required
under this subsection for eligibility or financial assistance
amount.
``(f) Application Deadline.--Any application by a plan for
special financial assistance under this section shall be
submitted to the corporation (and, in the case of a plan to
which section 432(k)(1)(D) of the Internal Revenue Code of
1986 applies, to the Secretary of the Treasury) no later than
December 31, 2025, and any revised application for special
financial assistance shall be submitted no later than
December 31, 2026.
``(g) Determinations on Applications.--A plan's application
for special financial assistance under this section that is
timely filed in accordance with the regulations or guidance
issued under subsection (c) shall be deemed approved unless
the corporation notifies the plan within 120 days of the
filing of the application that the application is incomplete,
any proposed change or assumption is unreasonable, or the
plan is not eligible under this section. Such notice shall
specify the reasons the plan is ineligible for special
financial assistance, any proposed change or assumption is
unreasonable, or information is needed to complete the
application. If a plan is denied assistance under this
subsection, the plan may submit a revised application under
this section. Any revised application for special financial
assistance submitted by a plan shall be deemed approved
unless the corporation notifies the plan within 120 days of
the filing of the revised application that the application is
incomplete, any proposed change or assumption is
unreasonable, or the plan is not eligible under this section.
Special financial assistance issued by the corporation shall
be effective on a date determined by the corporation, but no
later than 1 year after a plan's special financial assistance
application is approved by the corporation or deemed
approved. The corporation shall not pay any special financial
assistance after September 30, 2030.
``(h) Manner of Payment.--The payment made by the
corporation to an eligible multiemployer plan under this
section shall be made as a single, lump sum payment.
``(i) Amount and Manner of Special Financial Assistance.--
``(1) In general.--Special financial assistance under this
section shall be a transfer of funds in the amount necessary
as demonstrated by the plan sponsor on the application for
such special financial assistance, in accordance with the
requirements described in subsection (j). Special financial
assistance shall be paid to such plan as soon as practicable
upon approval of the application by the corporation.
``(2) No cap.--Special financial assistance granted by the
corporation under this section shall not be capped by the
guarantee under 4022A.
``(j) Determination of Amount of Special Financial
Assistance.--
``(1) In general.--The amount of financial assistance
provided to a multiemployer plan eligible for financial
assistance under this section shall be such amount required
for the plan to pay all benefits due during the period
beginning on the date of payment of the special financial
assistance payment under this section and ending on the last
day of the plan year ending in 2051, with no reduction in a
participant's or beneficiary's accrued benefit as of the date
of enactment of this section, except to the extent of a
reduction in accordance with section 305(e)(8) adopted prior
to the plan's application for special financial assistance
under this section, and

[[Page S1180]]

taking into account the reinstatement of benefits required
under subsection (k).
``(2) Projections.--The funding projections for purposes of
this section shall be performed on a deterministic basis.
``(k) Reinstatement of Suspended Benefits.--The Secretary,
in coordination with the Secretary of the Treasury, shall
ensure that an eligible multiemployer plan that receives
special financial assistance under this section--
``(1) reinstates any benefits that were suspended under
section 305(e)(9) or section 4245(a) in accordance with
guidance issued by the Secretary of the Treasury pursuant to
section 432(k)(1)(B) of the Internal Revenue Code of 1986,
effective as of the first month in which the effective date
for the special financial assistance occurs, for participants
and beneficiaries as of such month; and
``(2) provides payments equal to the amount of benefits
previously suspended under section 305(e)(9) or 4245(a) to
any participants or beneficiaries in pay status as of the
effective date of the special financial assistance, payable,
as determined by the eligible multiemployer plan--
``(A) as a lump sum within 3 months of such effective date;
or
``(B) in equal monthly installments over a period of 5
years, commencing within 3 months of such effective date,
with no adjustment for interest.
``(l) Restrictions on the Use of Special Financial
Assistance.--Special financial assistance received under this
section and any earnings thereon may be used by an eligible
multiemployer plan to make benefit payments and pay plan
expenses. Special financial assistance and any earnings on
such assistance shall be segregated from other plan assets.
Special financial assistance shall be invested by plans in
investment-grade bonds or other investments as permitted by
the corporation.
``(m) Conditions on Plans Receiving Special Financial
Assistance.--
``(1) In general.--The corporation, in consultation with
the Secretary of the Treasury, may impose, by regulation or
other guidance, reasonable conditions on an eligible
multiemployer plan that receives special financial assistance
relating to increases in future accrual rates and any
retroactive benefit improvements, allocation of plan assets,
reductions in employer contribution rates, diversion of
contributions to, and allocation of expenses to, other
benefit plans, and withdrawal liability.
``(2) Limitation.--The corporation shall not impose
conditions on an eligible multiemployer plan as a condition
of, or following receipt of, special financial assistance
under this section relating to--
``(A) any prospective reduction in plan benefits (including
benefits that may be adjusted pursuant to section 305(e)(8));
``(B) plan governance, including selection of, removal of,
and terms of contracts with, trustees, actuaries, investment
managers, and other service providers; or
``(C) any funding rules relating to the plan receiving
special financial assistance under this section.
``(3) Payment of premiums.--An eligible multiemployer plan
receiving special financial assistance under this section
shall continue to pay all premiums due under section 4007 for
participants and beneficiaries in the plan.
``(4) Assistance not considered for certain purposes.--An
eligible multiemployer plan that receives special financial
assistance shall be deemed to be in critical status within
the meaning of section 305(b)(2) until the last plan year
ending in 2051.
``(5) Insolvent plans.--An eligible multiemployer plan
receiving special financial assistance under this section
that subsequently becomes insolvent will be subject to the
current rules and guarantee for insolvent plans.
``(6) Ineligibility for other assistance.--An eligible
multiemployer plan that receives special financial assistance
under this section is not eligible to apply for a new
suspension of benefits under section 305(e)(9)(G).
``(n) Coordination With Secretary of the Treasury.--In
prescribing the application process for eligible
multiemployer plans to receive special financial assistance
under this section and reviewing applications of such plans,
the corporation shall coordinate with the Secretary of the
Treasury in the following manner:
``(1) In the case of a plan which has suspended benefits
under section 305(e)(9)--
``(A) in determining whether to approve the application,
the corporation shall consult with the Secretary of the
Treasury regarding the plan's proposed method of reinstating
benefits, as described in the plan's application and in
accordance with guidance issued by the Secretary of the
Treasury, and
``(B) the corporation shall consult with the Secretary of
the Treasury regarding the amount of special financial
assistance needed based on the projected funded status of the
plan as of the last day of the plan year ending in 2051,
whether the plan proposes to repay benefits over 5 years or
as a lump sum, as required by subsection (k)(2), and any
other relevant factors, as determined by the corporation in
consultation with the Secretary of the Treasury, to ensure
the amount of assistance is sufficient to meet such
requirement and is sufficient to pay benefits as required in
subsection (j)(1).
``(2) In the case of any plan which proposes in its
application to change the assumptions used, as provided in
subsection (e)(4), the corporation shall consult with the
Secretary of the Treasury regarding such proposed change in
assumptions.
``(3) If the corporation specifies in regulations or
guidance that temporary priority consideration is available
for plans which are insolvent within the meaning of section
418E of the Internal Revenue Code of 1986 or likely to become
so insolvent or for plans which have suspended benefits under
section 305(e)(9), or that availability is otherwise based on
the funded status of the plan under section 305, as permitted
by subsection (d), the corporation shall consult with the
Secretary of the Treasury regarding any granting of priority
consideration to such plans.''.
(c) Premium Rate Increase.--Section 4006(a)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1306(a)(3)) is amended--
(1) in subparagraph (A)--
(A) in clause (vi)--
(i) by inserting ``, and before January 1, 2031'' after
``December 31, 2014,''; and
(ii) by striking ``or'' at the end;
(B) in clause (vii)--
(i) by moving the margin 2 ems to the left; and
(ii) in subclause (II), by striking the period and
inserting ``, or''; and
(C) by adding at the end the following:
``(viii) in the case of a multiemployer plan, for plan
years beginning after December 31, 2030, $52 for each
individual who is a participant in such plan during the
applicable plan year.''; and
(2) by adding at the end the following:
``(N) For each plan year beginning in a calendar year after
2031, there shall be substituted for the dollar amount
specified in clause (viii) of subparagraph (A) an amount
equal to the greater of--
``(i) the product derived by multiplying such dollar amount
by the ratio of--
``(I) the national average wage index (as defined in
section 209(k)(1) of the Social Security Act) for the first
of the 2 calendar years preceding the calendar year in which
such plan year begins, to
``(II) the national average wage index (as so defined) for
2029; and
``(ii) such dollar amount for plan years beginning in the
preceding calendar year.
If the amount determined under this subparagraph is not a
multiple of $1, such product shall be rounded to the nearest
multiple of $1.''.
(d) Amendments to Internal Revenue Code of 1986.--
(1) In general.--Section 432(a) of the Internal Revenue
Code of 1986 is amended--
(A) by striking ``and'' at the end of paragraph (2)(B),
(B) by striking the period at the end of paragraph (3)(B)
and inserting ``, and'', and
(C) by adding at the end the following new paragraph:
``(4) if the plan is an eligible multiemployer plan which
is applying for or receiving special financial assistance
under section 4262 of the Employee Retirement Income Security
Act of 1974, the requirements of subsection (k) shall apply
to the plan.''.
(2) Plans receiving special financial assistance to be in
critical status.--Section 432(b) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
paragraph:
``(7) Plans receiving special financial assistance.--If an
eligible multiemployer plan receiving special financial
assistance under section 4262 of the Employee Retirement
Income Security Act of 1974 meets the requirements of
subsection (k)(2), notwithstanding the preceding paragraphs
of this subsection, the plan shall be deemed to be in
critical status for plan years beginning with the plan year
in which the effective date for such assistance occurs and
ending with the last plan year ending in 2051.''.
(3) Rules relating to eligible multiemployer plans.--
Section 432 of the Internal Revenue Code of 1986 is amended
by adding at the end the following new subsection:
``(k) Rules Relating to Eligible Multiemployer Plans.--
``(1) Plans applying for special financial assistance.--In
the case of an eligible multiemployer plan which applies for
special financial assistance under section 4262 of such Act--
``(A) In general.--Such application shall be submitted in
accordance with the requirements of such section, including
any guidance issued thereunder by the Pension Benefit
Guaranty Corporation.
``(B) Reinstatement of suspended benefits.--In the case of
a plan for which a suspension of benefits has been approved
under subsection (e)(9), the application shall describe the
manner in which suspended benefits will be reinstated in
accordance with paragraph (2)(A) and guidance issued by the
Secretary if the plan receives special financial assistance.
``(C) Amount of financial assistance.--
``(i) In general.--In determining the amount of special
financial assistance to be specified in its application, an
eligible multiemployer plan shall--

``(I) use the interest rate used by the plan in its most
recently completed certification of plan status before
January 1, 2021, provided that such interest rate does not
exceed the interest rate limit, and
``(II) for other assumptions, use the assumptions that the
plan used in its most recently completed certification of
plan status before January 1, 2021, unless such assumptions
are unreasonable.

``(ii) Interest rate limit.--For purposes of clause (i),
the interest rate limit is the rate

[[Page S1181]]

specified in section 430(h)(2)(C)(iii) (disregarding
modifications made under clause (iv) of such section) for the
month in which the application for special financial
assistance is filed by the eligible multiemployer plan or the
3 preceding months, with such specified rate increased by 200
basis points.
``(iii) Changes in assumptions.--If a plan determines that
use of one or more prior assumptions is unreasonable, the
plan may propose in its application to change such
assumptions, provided that the plan discloses such changes in
its application and describes why such assumptions are no
longer reasonable. The plan may not propose a change to the
interest rate otherwise required under this subsection for
eligibility or financial assistance amount.
``(D) Plans applying for priority consideration.--In the
case of a plan applying for special financial assistance
under rules providing for temporary priority consideration,
as provided in paragraph (4)(C), such plan's application
shall be submitted to the Secretary in addition to the
Pension Benefit Guaranty Corporation.
``(2) Plans receiving special financial assistance.--In the
case of an eligible multiemployer plan receiving special
financial assistance under section 4262 of the Employee
Retirement Income Security Act of 1974--
``(A) Reinstatement of suspended benefits.--The plan
shall--
``(i) reinstate any benefits that were suspended under
subsection (e)(9) or section 4245(a) of the Employee
Retirement Income Security Act of 1974, effective as of the
first month in which the effective date for the special
financial assistance occurs, for participants and
beneficiaries as of such month, and
``(ii) provide payments equal to the amount of benefits
previously suspended to any participants or beneficiaries in
pay status as of the effective date of the special financial
assistance, payable, as determined by the plan--

``(I) as a lump sum within 3 months of such effective date;
or
``(II) in equal monthly installments over a period of 5
years, commencing within 3 months of such effective date,
with no adjustment for interest.

``(B) Restrictions on the use of special financial
assistance.--Special financial assistance received by the
plan may be used to make benefit payments and pay plan
expenses. Such assistance shall be segregated from other plan
assets, and shall be invested by the plan in investment-grade
bonds or other investments as permitted by regulations or
other guidance issued by the Pension Benefit Guaranty
Corporation.
``(C) Conditions on plans receiving special financial
assistance.--
``(i) In general.--The Pension Benefit Guaranty
Corporation, in consultation with the Secretary, may impose,
by regulation or other guidance, reasonable conditions on an
eligible multiemployer plan receiving special financial
assistance relating to increases in future accrual rates and
any retroactive benefit improvements, allocation of plan
assets, reductions in employer contribution rates, diversion
of contributions and allocation of expenses to other benefit
plans, and withdrawal liability.
``(ii) Limitation.--The Pension Benefit Guaranty
Corporation shall not impose conditions on an eligible
multiemployer plan as a condition of, or following receipt
of, special financial assistance relating to--

``(I) any prospective reduction in plan benefits (including
benefits that may be adjusted pursuant to subsection (e)(8)),
``(II) plan governance, including selection of, removal of,
and terms of contracts with, trustees, actuaries, investment
managers, and other service providers, or
``(III) any funding rules relating to the plan.

``(D) Assistance disregarded for certain purposes.--
``(i) Funding standards.--Special financial assistance
received by the plan shall not be taken into account for
determining contributions required under section 431.
``(ii) Insolvent plans.--If the plan becomes insolvent
within the meaning of section 418E after receiving special
financial assistance, the plan shall be subject to all rules
applicable to insolvent plans.
``(E) Ineligibility for suspension of benefits.--The plan
shall not be eligible to apply for a new suspension of
benefits under subsection (e)(9)(G).
``(3) Eligible multiemployer plan.--
``(A) In general.--For purposes of this section, a
multiemployer plan is an eligible multiemployer plan if--
``(i) the plan is in critical and declining status in any
plan year beginning in 2020 through 2022,
``(ii) a suspension of benefits has been approved with
respect to the plan under subsection (e)(9) as of the date of
the enactment of this subsection;
``(iii) in any plan year beginning in 2020 through 2022,
the plan is certified by the plan actuary to be in critical
status, has a modified funded percentage of less than 40
percent, and has a ratio of active to inactive participants
which is less than 2 to 3, or
``(iv) the plan became insolvent within the meaning of
section 418E after December 16, 2014, and has remained so
insolvent and has not been terminated as of the date of
enactment of this subsection.
``(B) Modified funded percentage.--For purposes of
subparagraph (A)(iii), the term `modified funded percentage'
means the percentage equal to a fraction the numerator of
which is current value of plan assets (as defined in section
3(26) of the Employee Retirement Income Security Act of 1974)
and the denominator of which is current liabilities (as
defined in section 431(c)(6)(D)).
``(4) Coordination with pension benefit guaranty
corporation.--In prescribing the application process for
eligible multiemployer plans to receive special financial
assistance under section 4262 of the Employee Retirement
Income Security Act of 1974 and reviewing applications of
such plans, the Pension Benefit Guaranty Corporation shall
coordinate with the Secretary in the following manner:
``(A) In the case of a plan which has suspended benefits
under subsection (e)(9)--
``(i) in determining whether to approve the application,
such corporation shall consult with the Secretary regarding
the plan's proposed method of reinstating benefits, as
described in the plan's application and in accordance with
guidance issued by the Secretary, and
``(ii) such corporation shall consult with the Secretary
regarding the amount of special financial assistance needed
based on the projected funded status of the plan as of the
last day of the plan year ending in 2051, whether the plan
proposes to repay benefits over 5 years or as a lump sum, as
required by paragraph (2)(A)(ii), and any other relevant
factors, as determined by such corporation in consultation
with the Secretary, to ensure the amount of assistance is
sufficient to meet such requirement and is sufficient to pay
benefits as required in section 4262(j)(1) of such Act.
``(B) In the case of any plan which proposes in its
application to change the assumptions used, as provided in
paragraph (1)(C)(iii), such corporation shall consult with
the Secretary regarding such proposed change in assumptions.
``(C) If such corporation specifies in regulations or
guidance that temporary priority consideration is available
for plans which are insolvent within the meaning of section
418E or likely to become so insolvent or for plans which have
suspended benefits under subsection (e)(9), or that
availability is otherwise based on the funded status of the
plan under this section, as permitted by section 4262(d) of
such Act, such corporation shall consult with the Secretary
regarding any granting of priority consideration to such
plans.''.

SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.

(a) 15-year Amortization Under the Internal Revenue Code of
1986.--Section 430(c) of the Internal Revenue Code of 1986 is
amended by adding at the end the following new paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan years
preceding the first plan year beginning after December 31,
2021 (or after whichever earlier date is elected pursuant to
this paragraph), and all shortfall amortization installments
determined with respect to such bases, shall be reduced to
zero, and
``(B) subparagraphs (A) and (B) of paragraph (2) shall each
be applied by substituting `15-plan-year period' for `7-plan-
year period'.''.
(b) 15-year Amortization Under the Employee Retirement
Income Security Act of 1974.--Section 303(c) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is
amended by adding at the end the following new paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan years
preceding the first plan year beginning after December 31,
2021 (or after whichever earlier date is elected pursuant to
this paragraph), and all shortfall amortization installments
determined with respect to such bases, shall be reduced to
zero, and
``(B) subparagraphs (A) and (B) of paragraph (2) shall each
be applied by substituting `15-plan-year period' for `7-plan-
year period'.''.
(c) Effective Date.--The amendments made by this section
shall apply to plan years beginning after December 31, 2018.

SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION
PERCENTAGES FOR SINGLE EMPLOYER PLANS.

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

[[Page S1182]]

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

(2) Floor on 25-year averages.--Subclause (I) of section
430(h)(2)(C)(iv) of such Code is amended by adding at the end
the following: ``Notwithstanding anything in this subclause,
if the average of the first, second, or third segment rate
for any 25-year period is less than 5 percent, such average
shall be deemed to be 5 percent.''.
(b) Amendments to Employee Retirement Income Security Act
of 1974.--
(1) In general.--The table contained in subclause (II) of
section 303(h)(2)(C)(iv) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is
amended to read as follows:

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

(2) Floor on 25-year averages.--Subclause (I) of section
303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I))
is amended by adding at the end the following:
``Notwithstanding anything in this subclause, if the average
of the first, second, or third segment rate for any 25-year
period is less than 5 percent, such average shall be deemed
to be 5 percent.''.
(3) Conforming amendments.--
(A) In general.--Section 101(f)(2)(D) of such Act (29
U.S.C. 1021(f)(2)(D)) is amended--
(i) in clause (i) by striking ``and the Bipartisan Budget
Act of 2015'' both places it appears and inserting ``, the
Bipartisan Budget Act of 2015, and the American Rescue Plan
Act of 2021'', and
(ii) in clause (ii) by striking ``2023'' and inserting
``2029''.
(B) Statements.--The Secretary of Labor shall modify the
statements required under subclauses (I) and (II) of section
101(f)(2)(D)(i) of such Act to conform to the amendments made
by this section.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to plan years beginning after December 31,
2019.
(2) Election not to apply.--A plan sponsor may elect not to
have the amendments made by this section apply to any plan
year beginning before January 1, 2022, either (as specified
in the election)--
(A) for all purposes for which such amendments apply, or
(B) solely for purposes of determining the adjusted funding
target attainment percentage under sections 436 of the
Internal Revenue Code of 1986 and 206(g) of the Employee
Retirement Income Security Act of 1974 for such plan year.
A plan shall not be treated as failing to meet the
requirements of sections 204(g) of such Act and 411(d)(6) of
such Code solely by reason of an election under this
paragraph.

SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING
STANDARDS FOR COMMUNITY NEWSPAPER PLANS.

(a) Amendment to Internal Revenue Code of 1986.--Subsection
(m) of section 430 of the Internal Revenue Code of 1986 is
amended to read as follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) In general.--An eligible newspaper plan sponsor of a
plan under which no participant has had the participant's
accrued benefit increased (whether because of service or
compensation) after April 2, 2019, may elect to have the
alternative standards described in paragraph (4) apply to
such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) any other plan sponsored, as of April 2, 2019, by a
member of the same controlled group of a plan sponsor of a
community newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Secretary. Such election, once made with respect to a plan
year, shall apply to all subsequent plan years unless revoked
with the consent of the Secretary.
``(4) Alternative minimum funding standards.--The
alternative standards described in this paragraph are the
following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection (h)(2)(C) and
except as provided in clause (ii), the first, second, and
third segment rates in effect for any month for purposes of
this section shall be 8 percent.
``(ii) New benefit accruals.--Notwithstanding subsection
(h)(2), for purposes of determining the funding target and
normal cost of a plan for any plan year, the present value of
any benefits accrued or earned under the plan for a plan year
with respect to which an election under paragraph (1) is in
effect shall be determined on the basis of the United States
Treasury obligation yield curve for the day that is the
valuation date of such plan for such plan year.
``(iii) United states treasury obligation yield curve.--For
purposes of this subsection, the term `United States Treasury
obligation yield curve' means, with respect to any day, a
yield curve which shall be prescribed by the Secretary for
such day on interest-bearing obligations of the United
States.
``(B) Shortfall amortization base.--
``(i) Previous shortfall amortization bases.--The shortfall
amortization bases determined under subsection (c)(3) for all
plan years preceding the first plan year to which the
election under paragraph (1) applies (and all shortfall
amortization installments determined with respect to such
bases) shall be reduced to zero under rules similar to the
rules of subsection (c)(6).
``(ii) New shortfall amortization base.--Notwithstanding
subsection (c)(3), the shortfall amortization base for the
first plan year to which the election under paragraph (1)
applies shall be the funding shortfall of such plan for such
plan year (determined using the interest rates as modified
under subparagraph (A)).

[[Page S1183]]

``(C) Determination of shortfall amortization
installments.--
``(i) 30-year period.--Subparagraphs (A) and (B) of
subsection (c)(2) shall be applied by substituting `30-plan-
year' for `7-plan-year' each place it appears.
``(ii) No special election.--The election under
subparagraph (D) of subsection (c)(2) shall not apply to any
plan year to which the election under paragraph (1) applies.
``(D) Exemption from at-risk treatment.--Subsection (i)
shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) In general.--The term `community newspaper plan'
means any plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of participants and
beneficiaries with respect to employment in the trade or
business of publishing 1 or more newspapers which were
published by the employer at any time during the 11-year
period ending on December 20, 2019,
``(ii)(I) is not a company the stock of which is publicly
traded (on a stock exchange or in an over-the-counter
market), and is not controlled, directly or indirectly, by
such a company, or
``(II) is controlled, directly or indirectly, during the
entire 30-year period ending on December 20, 2019, by
individuals who are members of the same family, and does not
publish or distribute a daily newspaper that is carrier-
distributed in printed form in more than 5 States, and
``(iii) is controlled, directly or indirectly--

``(I) by 1 or more persons residing primarily in a State in
which the community newspaper has been published on newsprint
or carrier-distributed,
``(II) during the entire 30-year period ending on December
20, 2019, by individuals who are members of the same family,
``(III) by 1 or more trusts, the sole trustees of which are
persons described in subclause (I) or (II), or
``(IV) by a combination of persons described in subclause
(I), (II), or (III).

``(B) Newspaper.--The term `newspaper' does not include any
newspaper (determined without regard to this subparagraph) to
which any of the following apply:
``(i) Is not in general circulation.
``(ii) Is published (on newsprint or electronically) less
frequently than 3 times per week.
``(iii) Has not ever been regularly published on newsprint.
``(iv) Does not have a bona fide list of paid subscribers.
``(C) Control.--A person shall be treated as controlled by
another person if such other person possesses, directly or
indirectly, the power to direct or cause the direction and
management of such person (including the power to elect a
majority of the members of the board of directors of such
person) through the ownership of voting securities.
``(6) Controlled group.--For purposes of this subsection,
the term `controlled group' means all persons treated as a
single employer under subsection (b), (c), (m), or (o) of
section 414 as of December 20, 2019.''.
(b) Amendment to Employee Retirement Income Security Act of
1974.--Subsection (m) of section 303 of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1083(m)) is
amended to read as follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) In general.--An eligible newspaper plan sponsor of a
plan under which no participant has had the participant's
accrued benefit increased (whether because of service or
compensation) after April 2, 2019, may elect to have the
alternative standards described in paragraph (4) apply to
such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) any other plan sponsored, as of April 2, 2019, by a
member of the same controlled group of a plan sponsor of a
community newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Secretary of the Treasury. Such election, once made with
respect to a plan year, shall apply to all subsequent plan
years unless revoked with the consent of the Secretary of the
Treasury.
``(4) Alternative minimum funding standards.--The
alternative standards described in this paragraph are the
following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection (h)(2)(C) and
except as provided in clause (ii), the first, second, and
third segment rates in effect for any month for purposes of
this section shall be 8 percent.
``(ii) New benefit accruals.--Notwithstanding subsection
(h)(2), for purposes of determining the funding target and
normal cost of a plan for any plan year, the present value of
any benefits accrued or earned under the plan for a plan year
with respect to which an election under paragraph (1) is in
effect shall be determined on the basis of the United States
Treasury obligation yield curve for the day that is the
valuation date of such plan for such plan year.
``(iii) United states treasury obligation yield curve.--For
purposes of this subsection, the term `United States Treasury
obligation yield curve' means, with respect to any day, a
yield curve which shall be prescribed by the Secretary of the
Treasury for such day on interest-bearing obligations of the
United States.
``(B) Shortfall amortization base.--
``(i) Previous shortfall amortization bases.--The shortfall
amortization bases determined under subsection (c)(3) for all
plan years preceding the first plan year to which the
election under paragraph (1) applies (and all shortfall
amortization installments determined with respect to such
bases) shall be reduced to zero under rules similar to the
rules of subsection (c)(6).
``(ii) New shortfall amortization base.--Notwithstanding
subsection (c)(3), the shortfall amortization base for the
first plan year to which the election under paragraph (1)
applies shall be the funding shortfall of such plan for such
plan year (determined using the interest rates as modified
under subparagraph (A)).
``(C) Determination of shortfall amortization
installments.--
``(i) 30-year period.--Subparagraphs (A) and (B) of
subsection (c)(2) shall be applied by substituting `30-plan-
year' for `7-plan-year' each place it appears.
``(ii) No special election.--The election under
subparagraph (D) of subsection (c)(2) shall not apply to any
plan year to which the election under paragraph (1) applies.
``(D) Exemption from at-risk treatment.--Subsection (i)
shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) In general.--The term `community newspaper plan'
means a plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of participants and
beneficiaries with respect to employment in the trade or
business of publishing 1 or more newspapers which were
published by the employer at any time during the 11-year
period ending on December 20, 2019,
``(ii)(I) is not a company the stock of which is publicly
traded (on a stock exchange or in an over-the-counter
market), and is not controlled, directly or indirectly, by
such a company, or
``(II) is controlled, directly, or indirectly, during the
entire 30-year period ending on December 20, 2019, by
individuals who are members of the same family, and does not
publish or distribute a daily newspaper that is carrier-
distributed in printed form in more than 5 States, and
``(iii) is controlled, directly, or indirectly--

``(I) by 1 or more persons residing primarily in a State in
which the community newspaper has been published on newsprint
or carrier-distributed,
``(II) during the entire 30-year period ending on December
20, 2019, by individuals who are members of the same family,
``(III) by 1 or more trusts, the sole trustees of which are
persons described in subclause (I) or (II), or
``(IV) by a combination of persons described in subclause
(I), (II), or (III).

``(B) Newspaper.--The term `newspaper' does not include any
newspaper (determined without regard to this subparagraph) to
which any of the following apply:
``(i) Is not in general circulation.
``(ii) Is published (on newsprint or electronically) less
frequently than 3 times per week.
``(iii) Has not ever been regularly published on newsprint.
``(iv) Does not have a bona fide list of paid subscribers.
``(C) Control.--A person shall be treated as controlled by
another person if such other person possesses, directly or
indirectly, the power to direct or cause the direction and
management of such person (including the power to elect a
majority of the members of the board of directors of such
person) through the ownership of voting securities.
``(6) Controlled group.--For purposes of this subsection,
the term `controlled group' means all persons treated as a
single employer under subsection (b), (c), (m), or (o) of
section 414 of the Internal Revenue Code of 1986 as of
December 20, 2019.
``(7) Effect on premium rate calculation.--In the case of a
plan for which an election is made to apply the alternative
standards described in paragraph (3), the additional premium
under section 4006(a)(3)(E) shall be determined as if such
election had not been made.''.
(c) Effective Date.--The amendments made by this section
shall apply to plan years ending after December 31, 2017.

SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE
REMUNERATION.

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

Subtitle I--Child Care for Workers

SEC. 9801. CHILD CARE ASSISTANCE.

(a) Appropriation.--

[[Page S1184]]

(1) In general.--Section 418(a)(3) of the Social Security
Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
``(3) Appropriation.--For grants under this section, there
are appropriated $3,047,000,000 for each fiscal year
beginning with fiscal year 2021.''.
(2) Conforming amendment.--Section 418(a)(2)(A) of such Act
(42 U.S.C. 618(a)(2)(A)) is amended by striking ``reservation
described in paragraph (4)'' and inserting ``reservations
described in paragraphs (4) and (6)(A)''; and
(b) Modification of State Match Requirement for Funding
Increases in Fiscal Years 2021 and 2022.--With respect to the
amounts made available by section 418(a)(3) of the Social
Security Act for each of fiscal years 2021 and 2022, section
418(a)(2)(C) of such Act shall be applied and administered
with respect to any State that is entitled to receive the
entire amount that would be allotted to the State under
section 418(a)(2)(B) of such Act for the fiscal year in the
manner authorized for fiscal year 2020, as if the Federal
medical assistance percentage for the State for the fiscal
year were 100 percent.
(c) Funding for the Territories.--Section 418(a) of such
Act (42 U.S.C. 618(a)) is amended by adding at the end the
following:
``(6) Territories.--
``(A) Grants.--The Secretary shall reserve $25,000,000 of
the aggregate amount appropriated to carry out this section
in each fiscal year beginning with fiscal year 2021 to make
grants to the territories under this paragraph for each such
fiscal year.
``(B) Allotments.--The amount reserved in subparagraph (A)
for a fiscal year shall be allotted for such fiscal year
among the territories in proportion to their respective
needs.
``(C) Redistribution.--The 1st sentence of clause (i) and
clause (ii) of paragraph (2)(D) shall apply with respect to
the amounts allotted to the territories under this paragraph,
except that the 2nd sentence of paragraph (2)(D) shall not
apply and the amounts allotted to the territories that are
available for redistribution for a fiscal year shall be
redistributed to each territory that applies for the
additional amounts, to the extent that the Secretary
determines that the territory will be able to use the
additional amounts to provide child care assistance, in an
amount that bears the same ratio to the amount so available
for redistribution as the amount allotted to the territory
for the fiscal year bears to the total amount allotted to all
the territories receiving redistributed funds under this
paragraph for the fiscal year.
``(D) Inapplicability of payment limitation.-- Section
1108(a) shall not apply with respect to any amount paid under
this paragraph.
``(E) Territory.--In this paragraph, the term `territory'
means the Commonwealth of Puerto Rico, the United States
Virgin Islands, Guam, American Samoa, and the Commonwealth of
the Northern Mariana Islands.''.

Subtitle J--Medicaid

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

(a) Coverage.--
(1) In general.--Section 1905(a)(4) of the Social Security
Act (42 U.S.C. 1396d(a)(4)) is amended by striking the
semicolon at the end and inserting ``; and (E) during the
period beginning on the date of the enactment of the American
Rescue Plan Act of 2021 and ending on the last day of the
first calendar quarter that begins one year after the last
day of the emergency period described in section
1135(g)(1)(B), a COVID-19 vaccine and administration of the
vaccine; and (F) during the period beginning on the date of
the enactment of the American Rescue Plan Act of 2021 and
ending on the last day of the first calendar quarter that
begins one year after the last day of the emergency period
described in section 1135(g)(1)(B), testing and treatments
for COVID-19, including specialized equipment and therapies
(including preventive therapies), and, without regard to the
requirements of section 1902(a)(10)(B) (relating to
comparability), in the case of an individual who is diagnosed
with or presumed to have COVID-19, during the period such
individual has (or is presumed to have) COVID-19, the
treatment of a condition that may seriously complicate the
treatment of COVID-19, if otherwise covered under the State
plan (or waiver of such plan);''.
(2) Making covid-19 vaccine available to additional
eligibility groups and treatment available to certain
uninsured.--Section 1902(a)(10) of such Act (42 U.S.C.
1396a(a)(10)) is amended in the matter following subparagraph
(G)--
(A) by striking ``and to other conditions which may
complicate pregnancy, (VIII)'' and inserting ``, medical
assistance for services related to other conditions which may
complicate pregnancy, and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section,
(VIII)'';
(B) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``(described in subsection (z)(2))'';
(C) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``described in subsection (k)(1)'';
(D) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``family planning setting'';
(E) by striking ``and any visit described in section
1916(a)(2)(G) that is furnished during any such portion'' and
inserting ``, any service described in section 1916(a)(2)(G)
that is furnished during any such portion, any vaccine
described in section 1905(a)(4)(E) (and the administration of
such vaccine) that is furnished during any such portion, and
testing and treatments for COVID-19, including specialized
equipment and therapies (including preventive therapies),
and, in the case of an individual who is diagnosed with or
presumed to have COVID-19, during the period such individual
has (or is presumed to have) COVID-19, the treatment of a
condition that may seriously complicate the treatment of
COVID-19, if otherwise covered under the State plan (or
waiver of such plan)''; and
(F) by striking the semicolon at the end and inserting ``,
and (XIX) medical assistance shall be made available during
the period described in section 1905(a)(4)(E) for vaccines
described in such section and the administration of such
vaccines, for any individual who is eligible for and
receiving medical assistance under the State plan or under a
waiver of such plan (other than an individual who is eligible
for medical assistance consisting only of payment of premiums
pursuant to subparagraph (E) or (F) or section 1933),
notwithstanding any provision of this title or waiver under
section 1115 impacting such individual's eligibility for
medical assistance under such plan or waiver to coverage for
a limited type of benefits and services that would not
otherwise include coverage of a COVID-19 vaccine and its
administration;''.
(3) Prohibition of cost sharing.--
(A) In general.--Subsections (a)(2) and (b)(2) of section
1916 of the Social Security Act (42 U.S.C. 1396o) are each
amended--
(i) in subparagraph (F), by striking ``or'' at the end;
(ii) in subparagraph (G), by striking ``; and''; and
(iii) by adding at the end the following subparagraphs:
``(H) during the period beginning on the date of the
enactment of this subparagraph and ending on the last day of
the first calendar quarter that begins one year after the
last day of the emergency period described in section
1135(g)(1)(B), a COVID-19 vaccine and the administration of
such vaccine (for any individual eligible for medical
assistance for such vaccine (and administration)); or
``(I) during the period beginning on the date of the
enactment of this subparagraph and ending on the last day of
the first calendar quarter that begins one year after the
last day of the emergency period described in section
1135(g)(1)(B), testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of an individual who is
diagnosed with or presumed to have COVID-19, during the
period during which such individual has (or is presumed to
have) COVID-19, the treatment of a condition that may
seriously complicate the treatment of COVID-19, if otherwise
covered under the State plan (or waiver of such plan); and''.
(B) Application to alternative cost sharing.--Section
1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
1(b)(3)(B)) is amended--
(i) in clause (xi), by striking ``any visit'' and inserting
``any service''; and
(ii) by adding at the end the following clauses:
``(xii) During the period beginning on the date of the
enactment of this clause and ending on the last day of the
first calendar quarter that begins one year after the last
day of the emergency period described in section
1135(g)(1)(B), a COVID-19 vaccine and the administration of
such vaccine (for any individual eligible for medical
assistance for such vaccine (and administration)).
``(xiii) During the period beginning on the date of the
enactment of this clause and ending on the last day of the
first calendar quarter that begins one year after the last
day of the emergency period described in section
1135(g)(1)(B), testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of an individual who is
diagnosed with or presumed to have COVID-19, during the
period during which such individual has (or is presumed to
have) COVID-19, the treatment of a condition that may
seriously complicate the treatment of COVID-19, if otherwise
covered under the State plan (or waiver of such plan).''.
(4) Inclusion in the medicaid drug rebate program of
covered outpatient drugs used for covid-19 treatment.--
(A) In general.--The requirements of section 1927 of the
Social Security Act (42 U.S.C. 1396r-8) shall apply to any
drug or biological product to which subparagraph (F) of
section 1905(a)(4) of such Act, as added by paragraph (1),
applies or to which the subclause (XVIII) in the matter
following subparagraph (G) of section 1902(a)(10) of such
Act, as added by paragraph (2), applies that is--
(i) furnished as medical assistance in accordance with
section 1902(a)(10)(A) of such Act and such subparagraph (F)
or subclause (XVIII) and section 1902(a)(10)(A) of such Act,
as applicable, for the treatment, or prevention, of COVID-19,
as described in such subparagraph or subclause, respectively;
and

[[Page S1185]]

(ii) a covered outpatient drug (as defined in section
1927(k) of such Act, except that, in applying paragraph
(2)(A) of such section to a drug to which such subparagraph
(F) or such subclause (XVIII) applies, such drug shall be
deemed a prescribed drug for purposes of section 1905(a)(12)
of such Act).
(B) Conforming amendment.--Section 1927(d)(7) of the Social
Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding
at the end the following new subparagraph:
``(E) Drugs and biological products to which section
1905(a)(4)(F) and subclause (XVIII) in the matter following
subparagraph (G) of section 1902(a)(10) apply that are
furnished as medical assistance in accordance with such
section or clause, respectively, for the treatment or
prevention, of COVID-19, as described in such subparagraph or
subclause, respectively, and section 1902(a)(10)(A).''.
(5) Alternative benefit plans.--Section 1937(b) of the
Social Security Act (42 U.S.C. 1396u-7(b)) is amended by
adding at the end the following new paragraph:
``(8) COVID-19 vaccines, testing, and treatment.--
Notwithstanding the previous provisions of this section, a
State may not provide for medical assistance through
enrollment of an individual with benchmark coverage or
benchmark-equivalent coverage under this section unless,
during the period beginning on the date of the enactment of
the American Rescue Plan Act of 2021 and ending on the last
day of the first calendar quarter that begins one year after
the last day of the emergency period described in section
1135(g)(1)(B), such coverage includes (and does not impose
any deduction, cost sharing, or similar charge for)--
``(A) COVID-19 vaccines and administration of the vaccines;
and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of such an individual who is
diagnosed with or presumed to have COVID-19, during the
period such individual has (or is presumed to have) COVID-19,
the treatment of a condition that may seriously complicate
the treatment of COVID-19, if otherwise covered under the
State plan (or waiver of such plan).''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 1905 of the
Social Security Act (42 U.S.C. 1396d) is amended--
(1) in subsection (b), by striking ``and (ff)'' and
inserting ``(ff), and (hh)'';
(2) in subsection (ff), in the matter preceding paragraph
(1), by inserting ``, subject to subsection (hh)'' after ``or
(z)(2)'' and
(3) by adding at the end the following new subsection:
``(hh) Temporary Increased FMAP for Medical Assistance for
Coverage and Administration of COVID-19 Vaccines.--
``(1) In general.--Notwithstanding any other provision of
this title, during the period described in paragraph (2), the
Federal medical assistance percentage for a State, with
respect to amounts expended by the State for medical
assistance for a vaccine described in subsection (a)(4)(E)
(and the administration of such a vaccine), shall be equal to
100 percent.
``(2) Period described.--The period described in this
paragraph is the period that--
``(A) begins on the first day of the first quarter
beginning after the date of the enactment of this subsection;
and
``(B) ends on the last day of the first quarter that begins
one year after the last day of the emergency period described
in section 1135(g)(1)(B).
``(3) Exclusion of expenditures from territorial caps.--Any
payment made to a territory for expenditures for medical
assistance under subsection (a)(4)(E) that are subject to the
Federal medical assistance percentage specified under
paragraph (1) shall not be taken into account for purposes of
applying payment limits under subsections (f) and (g) of
section 1108.''.

SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID
FOR PREGNANT AND POSTPARTUM WOMEN.

(a) State Option.--Section 1902(e) of the Social Security
Act (42 U.S.C. 1396a(e)) is amended by adding at the end the
following new paragraph:
``(16) Extending certain coverage for pregnant and
postpartum women.--
``(A) In general.--At the option of the State, the State
plan (or waiver of such State plan) may provide, that an
individual who, while pregnant, is eligible for and has
received medical assistance under the State plan approved
under this title (or a waiver of such plan) (including during
a period of retroactive eligibility under subsection (a)(34))
shall, in addition to remaining eligible under paragraph (5)
for all pregnancy-related and postpartum medical assistance
available under the State plan (or waiver) through the last
day of the month in which the 60-day period (beginning on the
last day of her pregnancy) ends, remain eligible under the
State plan (or waiver) for medical assistance for the period
beginning on the first day occurring after the end of such
60-day period and ending on the last day of the month in
which the 12-month period (beginning on the last day of her
pregnancy) ends.
``(B) Full benefits during pregnancy and throughout the 12-
month postpartum period.--The medical assistance provided for
a pregnant or postpartum individual by a State making an
election under this paragraph, without regard to the basis on
which the individual is eligible for medical assistance under
the State plan (or waiver), shall--
``(i) include all items and services covered under the
State plan (or waiver) that are not less in amount, duration,
or scope, or are determined by the Secretary to be
substantially equivalent, to the medical assistance available
for an individual described in subsection (a)(10)(A)(i); and
``(ii) be provided for the individual while pregnant and
during the 12-month period that begins on the last day of the
individual's pregnancy and ends on the last day of the month
in which such 12-month period ends.
``(C) Coverage under chip.--A State making an election
under this paragraph that covers under title XXI child health
assistance for targeted low-income children who are pregnant
or targeted low-income pregnant women, as applicable, shall
also make the election under section 2107(e)(1)(J) of such
title.''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply with respect to State elections made under
paragraph (16) of section 1902(e) of the Social Security Act
(42 U.S.C. 1396a(e)), as added by subsection (a), during the
5-year period beginning on the 1st day of the 1st fiscal year
quarter that begins one year after the date of the enactment
of this Act.

SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED
MOBILE CRISIS INTERVENTION SERVICES.

Title XIX of the Social Security Act is amended by adding
after section 1946 (42 U.S.C. 1396w-5) the following new
section:

``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-
BASED MOBILE CRISIS INTERVENTION SERVICES.

``(a) In General.--Notwithstanding section 1902(a)(1)
(relating to Statewideness), section 1902(a)(10)(B) (relating
to comparability), section 1902(a)(23)(A) (relating to
freedom of choice of providers), or section 1902(a)(27)
(relating to provider agreements), a State may, during the 5-
year period beginning on the first day of the first fiscal
year quarter that begins on or after the date that is 1 year
after the date of the enactment of this section, provide
medical assistance for qualifying community-based mobile
crisis intervention services.
``(b) Qualifying Community-based Mobile Crisis Intervention
Services Defined.--For purposes of this section, the term
`qualifying community-based mobile crisis intervention
services' means, with respect to a State, items and services
for which medical assistance is available under the State
plan under this title or a waiver of such plan, that are--
``(1) furnished to an individual otherwise eligible for
medical assistance under the State plan (or waiver of such
plan) who is--
``(A) outside of a hospital or other facility setting; and
``(B) experiencing a mental health or substance use
disorder crisis;
``(2) furnished by a multidisciplinary mobile crisis team--
``(A) that includes at least 1 behavioral health care
professional who is capable of conducting an assessment of
the individual, in accordance with the professional's
permitted scope of practice under State law, and other
professionals or paraprofessionals with appropriate expertise
in behavioral health or mental health crisis response,
including nurses, social workers, peer support specialists,
and others, as designated by the State through a State plan
amendment (or waiver of such plan);
``(B) whose members are trained in trauma-informed care,
de-escalation strategies, and harm reduction;
``(C) that is able to respond in a timely manner and, where
appropriate, provide--
``(i) screening and assessment;
``(ii) stabilization and de-escalation; and
``(iii) coordination with, and referrals to, health,
social, and other services and supports as needed, and health
services as needed;
``(D) that maintains relationships with relevant community
partners, including medical and behavioral health providers,
primary care providers, community health centers, crisis
respite centers, and managed care organizations (if
applicable); and
``(E) that maintains the privacy and confidentiality of
patient information consistent with Federal and State
requirements; and
``(3) available 24 hours per day, every day of the year.
``(c) Payments.--Notwithstanding section 1905(b) or
1905(ff) and subject to subsections (y) and (z) of section
1905, during each of the first 12 fiscal quarters occurring
during the period described in subsection (a) that a State
meets the requirements described in subsection (d), the
Federal medical assistance percentage applicable to amounts
expended by the State for medical assistance for qualifying
community-based mobile crisis intervention services furnished
during such quarter shall be equal to 85 percent. In no case
shall the application of the previous sentence result in the
Federal medical assistance percentage applicable to amounts
expended by a State for medical assistance for such
qualifying community-based mobile crisis intervention
services furnished during a quarter being less than the
Federal medical assistance percentage that would apply to
such amounts expended by the State for such services
furnished during such quarter without application of the
previous sentence.
``(d) Requirements.--The requirements described in this
subsection are the following:
``(1) The State demonstrates, to the satisfaction of the
Secretary that it will be able

[[Page S1186]]

to support the provision of qualifying community-based mobile
crisis intervention services that meet the conditions
specified in subsection (b).
``(2) The State provides assurances satisfactory to the
Secretary that--
``(A) any additional Federal funds received by the State
for qualifying community-based mobile crisis intervention
services provided under this section that are attributable to
the increased Federal medical assistance percentage under
subection (c) will be used to supplement, and not supplant,
the level of State funds expended for such services for the
fiscal year preceding the first fiscal quarter occurring
during the period described in subsection (a);
``(B) if the State made qualifying community-based mobile
crisis intervention services available in a region of the
State in such fiscal year, the State will continue to make
such services available in such region under this section
during each month occurring during the period described in
subsection (a) for which the Federal medical assistance
percentage under subsection (c) is applicable with respect to
the State.
``(e) Funding for State Planning Grants.--There is
appropriated, out of any funds in the Treasury not otherwise
appropriated, $15,000,000 to the Secretary for purposes of
implementing, administering, and making planning grants to
States as soon as practicable for purposes of developing a
State plan amendment or section 1115, 1915(b), or 1915(c)
waiver request (or an amendment to such a waiver) to provide
qualifying community-based mobile crisis intervention
services under this section, to remain available until
expended.''.

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

Section 1905 of the Social Security Act (42 U.S.C. 1396d),
as amended by section 9811 of this subtitle, is further
amended--
(1) in subsection (b), in the first sentence, by striking
``and (hh)'' and inserting ``(hh), and (ii)'';
(2) in subsection (ff), by striking ``subject to subsection
(hh)'' and inserting ``subject to subsections (hh) and
(ii)''; and
(3) by adding at the end the following new subsection:
``(ii) Temporary Increase in FMAP for Medical Assistance
Under State Medicaid Plans Which Begin to Expend Amounts for
Certain Mandatory Individuals.--
``(1) In general.--For each quarter occurring during the 8-
quarter period beginning with the first calendar quarter
during which a qualifying State (as defined in paragraph (3))
expends amounts for all individuals described in section
1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of
such plan), the Federal medical assistance percentage
determined under subsection (b) for such State shall, after
application of any increase, if applicable, under section
6008 of the Families First Coronavirus Response Act, be
increased by 5 percentage points, except for any quarter (and
each subsequent quarter) during such period during which the
State ceases to provide medical assistance to any such
individual under the State plan (or waiver of such plan).
``(2) Special application rules.--Any increase described in
paragraph (1) (or payment made for expenditures on medical
assistance that are subject to such increase)--
``(A) shall not apply with respect to disproportionate
share hospital payments described in section 1923;
``(B) shall not be taken into account in calculating the
enhanced FMAP of a State under section 2105;
``(C) shall not be taken into account for purposes of part
A, D, or E of title IV; and
``(D) shall not be taken into account for purposes of
applying payment limits under subsections (f) and (g) of
section 1108.
``(3) Definition.--For purposes of this subsection, the
term `qualifying State' means a State which has not expended
amounts for all individuals described in section
1902(a)(10)(A)(i)(VIII) before the date of the enactment of
this subsection.''.

SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL
ASSISTANCE PERCENTAGE TO URBAN INDIAN HEALTH
ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE
SYSTEMS.

Section 1905(b) of the Social Security Act (42 U.S.C.
1396d(b)) is amended by inserting after ``(as defined in
section 4 of the Indian Health Care Improvement Act)'' the
following: ``; for the 8 fiscal year quarters beginning with
the first fiscal year quarter beginning after the date of the
enactment of the American Rescue Plan Act of 2021, the
Federal medical assistance percentage shall also be 100 per
centum with respect to amounts expended as medical assistance
for services which are received through an Urban Indian
organization (as defined in paragraph (29) of section 4 of
the Indian Health Care Improvement Act) that has a grant or
contract with the Indian Health Service under title V of such
Act; and, for such 8 fiscal year quarters, the Federal
medical assistance percentage shall also be 100 per centum
with respect to amounts expended as medical assistance for
services which are received through a Native Hawaiian Health
Center (as defined in section 12(4) of the Native Hawaiian
Health Care Improvement Act) or a qualified entity (as
defined in section 6(b) of such Act) that has a grant or
contract with the Papa Ola Lokahi under section 8 of such
Act''.

SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR
SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE
SOURCE DRUGS.

Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C.
1396r-8(c)(2)(D)) is amended by inserting after ``December
31, 2009,'' the following: ``and before January 1, 2024,''.

SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND
COMMUNITY-BASED SERVICES DURING THE COVID-19
EMERGENCY.

(a) Increased FMAP.--
(1) In general.--Notwithstanding section 1905(b) of the
Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff),
in the case of a State that meets the HCBS program
requirements under subsection (b), the Federal medical
assistance percentage determined for the State under section
1905(b) of such Act (or, if applicable, under section
1905(ff)) and, if applicable, increased under subsection (y),
(z), (aa), or (ii) of section 1905 of such Act (42 U.S.C.
1396d), section 1915(k) of such Act (42 U.S.C. 1396n(k)), or
section 6008(a) of the Families First Coronavirus Response
Act (Public Law 116-127), shall be increased by 7.35
percentage points with respect to expenditures of the State
under the State Medicaid program for home and community-based
services (as defined in paragraph (2)(B)) that are provided
during the HCBS program improvement period (as defined in
paragraph (2)(A)). In no case may the application of the
previous sentence result in the Federal medical assistance
percentage determined for a State being more than 95 percent
with respect to such expenditures. Any payment made to Puerto
Rico, the Virgin Islands, Guam, the Northern Mariana Islands,
or American Samoa for expenditures on medical assistance that
are subject to the Federal medical assistance percentage
increase specified under the first sentence of this paragraph
shall not be taken into account for purposes of applying
payment limits under subsections (f) and (g) of section 1108
of the Social Security Act (42 U.S.C. 1308).
(2) Definitions.--In this section:
(A) HCBS program improvement period.--The term ``HCBS
program improvement period'' means, with respect to a State,
the period--
(i) beginning on April 1, 2021; and
(ii) ending on March 31, 2022.
(B) Home and community-based services.--The term ``home and
community-based services'' means any of the following:
(i) Home health care services authorized under paragraph
(7) of section 1905(a) of the Social Security Act (42 U.S.C.
1396d(a)).
(ii) Personal care services authorized under paragraph (24)
of such section.
(iii) PACE services authorized under paragraph (26) of such
section.
(iv) Home and community-based services authorized under
subsections (b), (c), (i), (j), and (k) of section 1915 of
such Act (42 U.S.C. 1396n), such services authorized under a
waiver under section 1115 of such Act (42 U.S.C. 1315), and
such services through coverage authorized under section 1937
of such Act (42 U.S.C. 1396u-7).
(v) Case management services authorized under section
1905(a)(19) of the Social Security Act (42 U.S.C.
1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C.
1396n(g)).
(vi) Rehabilitative services, including those related to
behavioral health, described in section 1905(a)(13) of such
Act (42 U.S.C. 1396d(a)(13)).
(vii) Such other services specified by the Secretary of
Health and Human Services.
(C) Eligible individual.--The term ``eligible individual''
means an individual who is eligible for and enrolled for
medical assistance under a State Medicaid program and
includes an individual who becomes eligible for medical
assistance under a State Medicaid program when removed from a
waiting list.
(D) Medicaid program.--The term ``Medicaid program'' means,
with respect to a State, the State program under title XIX of
the Social Security Act (42 U.S.C. 1396 et seq.) (including
any waiver or demonstration under such title or under section
1115 of such Act (42 U.S.C. 1315) relating to such title).
(E) State.--The term ``State'' has the meaning given such
term for purposes of title XIX of the Social Security Act (42
U.S.C. 1396 et seq.).
(b) State Requirements for FMAP Increase.--As conditions
for receipt of the increase under subsection (a) to the
Federal medical assistance percentage determined for a State,
the State shall meet each of the following requirements
(referred to in subsection (a) as the HCBS program
requirements):
(1) Supplement, not supplant.--The State shall use the
Federal funds attributable to the increase under subsection
(a) to supplement, and not supplant, the level of State funds
expended for home and community-based services for eligible
individuals through programs in effect as of April 1, 2021.
(2) Required implementation of certain activities.--The
State shall implement, or supplement the implementation of,
one or more activities to enhance, expand, or strengthen home
and community-based services under the State Medicaid
program.

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

Section 1919 of the Social Security Act (42 U.S.C. 1396r)
is amended by adding at the end the following new subsection:
``(k) Funding for State Strike Teams.--In addition to
amounts otherwise available, there is appropriated to the
Secretary, out of any monies in the Treasury not otherwise

[[Page S1187]]

appropriated, $250,000,000, to remain available until
expended, for purposes of allocating such amount among the
States (including the District of Columbia and each territory
of the United States) for such a State to establish and
implement a strike team that will be deployed to a nursing
facility in the State with diagnosed or suspected cases of
COVID-19 among residents or staff for the purposes of
assisting with clinical care, infection control, or staffing
during the emergency period described in section
1135(g)(1)(B) and the 1-year period immediately following the
end of such emergency period.''.

SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC
HEALTH EMERGENCY RELATED TO CORONAVIRUS.

(a) In General.--Section 1923(f)(3) of the Social Security
Act (42 U.S.C. 1396r-4(f)(3)) is amended--
(1) in subparagraph (A), by striking ``subparagraph (E)''
and inserting ``subparagraphs (E) and (F)'' ; and
(2) by adding at the end the following new subparagraph:
``(F) Allotments during the coronavirus temporary medicaid
fmap increase.--
``(i) In general.--Notwithstanding any other provision of
this subsection, for any fiscal year for which the Federal
medical assistance percentage applicable to expenditures
under this section is increased pursuant to section 6008 of
the Families First Coronavirus Response Act, the Secretary
shall recalculate the annual DSH allotment, including the DSH
allotment specified under paragraph (6)(A)(vi), to ensure
that the total DSH payments (including both Federal and State
shares) that a State may make related to a fiscal year is
equal to the total DSH payments that the State could have
made for such fiscal year without such increase to the
Federal medical assistance percentage.
``(ii) No application to allotments beginning after covid-
19 emergency period.--The DSH allotment for any State for the
first fiscal year beginning after the end of the emergency
period described in section 1135(g)(1)(B) or any succeeding
fiscal year shall be determined under this paragraph without
regard to the DSH allotments determined under clause (i).''.
(b) Effective Date.--The amendment made by subsection (a)
shall take effect and apply as if included in the enactment
of the Families First Coronavirus Response Act (Public Law
116-127).

Subtitle K--Children's Health Insurance Program

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

(a) Coverage.--
(1) In general.--Section 2103(c) of the Social Security Act
(42 U.S.C. 1397cc(c)) is amended by adding at the end the
following paragraph:
``(11) Required coverage of covid-19 vaccines and
treatment.--Regardless of the type of coverage elected by a
State under subsection (a), the child health assistance
provided for a targeted low-income child, and, in the case of
a State that elects to provide pregnancy-related assistance
pursuant to section 2112, the pregnancy-related assistance
provided for a targeted low-income pregnant woman (as such
terms are defined for purposes of such section), shall
include coverage, during the period beginning on the date of
the enactment of this paragraph and ending on the last day of
the first calendar quarter that begins one year after the
last day of the emergency period described in section
1135(g)(1)(B), of--
``(A) a COVID-19 vaccine (and the administration of the
vaccine); and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of an individual who is
diagnosed with or presumed to have COVID-19, during the
period during which such individual has (or is presumed to
have) COVID-19, the treatment of a condition that may
seriously complicate the treatment of COVID-19, if otherwise
covered under the State child health plan (or waiver of such
plan).''.
(2) Prohibition of cost sharing.--Section 2103(e)(2) of the
Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by
section 6004(b)(3) of the Families First Coronavirus Response
Act, is amended--
(A) in the paragraph header, by inserting ``a covid-19
vaccine, covid-19 treatment,'' before ``or pregnancy-related
assistance''; and
(B) by striking ``visits described in section
1916(a)(2)(G), or'' and inserting ``services described in
section 1916(a)(2)(G), vaccines described in section
1916(a)(2)(H) administered during the period described in
such section (and the administration of such vaccines),
testing or treatments described in section 1916(a)(2)(I)
furnished during the period described in such section, or''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 2105(c) of the
Social Security Act (42 U.S.C. 1397ee(c)) is amended by
adding at the end the following new paragraph:
``(12) Temporary enhanced payment for coverage and
administration of covid-19 vaccines.--During the period
described in section 1905(hh)(2), notwithstanding subsection
(b), the enhanced FMAP for a State, with respect to payments
under subsection (a) for expenditures under the State child
health plan (or a waiver of such plan) for a vaccine
described in section 1905(a)(4)(E) (and the administration of
such a vaccine), shall be equal to 100 percent.''.
(c) Adjustment of CHIP Allotments.--Section 2104(m) of the
Social Security Act (42 U.S.C. 1397dd(m)) is amended--
(1) in paragraph (2)(B), in the matter preceding clause
(i), by striking ``paragraphs (5) and (7)'' and inserting
``paragraphs (5), (7), and (12)''; and
(2) by adding at the end the following new paragraph:
``(12) Adjusting allotments to account for increased
federal payments for coverage and administration of covid-19
vaccines.--If a State, commonwealth, or territory receives
payment for a fiscal year (beginning with fiscal year 2021)
under subsection (a) of section 2105 for expenditures that
are subject to the enhanced FMAP specified under subsection
(c)(12) of such section, the amount of the allotment
determined for the State, commonwealth, or territory under
this subsection--
``(A) for such fiscal year shall be increased by the
projected expenditures for such year by the State,
commonwealth, or territory under the State child health plan
(or a waiver of such plan) for vaccines described in section
1905(a)(4)(E) (and the administration of such vaccines); and
``(B) once actual expenditures are available in the
subsequent fiscal year, the fiscal year allotment that was
adjusted by the amount described in subparagraph (A) shall be
adjusted on the basis of the difference between--
``(i) such projected amount of expenditures described in
subparagraph (A) for such fiscal year described in such
subparagraph by the State, commonwealth, or territory; and
``(ii) the actual amount of expenditures for such fiscal
year described in subparagraph (A) by the State,
commonwealth, or territory under the State child health plan
(or waiver of such plan) for vaccines described in section
1905(a)(4)(E) (and the administration of such vaccines).''.

SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR
PREGNANT AND POSTPARTUM WOMEN.

(a) Modifications to Coverage.--
(1) In general.--Section 2107(e)(1) of the Social Security
Act (42 U.S.C. 1397gg(e)(1)) is amended--
(A) by redesignating subparagraphs (J) through (S) as
subparagraphs (K) through (T), respectively; and
(B) by inserting after subparagraph (I) the following new
subparagraph:
``(J) Paragraphs (5) and (16) of section 1902(e) (relating
to the State option to provide medical assistance consisting
of full benefits during pregnancy and throughout the 12-month
postpartum period under title XIX), if the State provides
child health assistance for targeted low-income children who
are pregnant or to targeted low-income pregnant women and the
State has elected to apply such paragraph (16) with respect
to pregnant women under title XIX, the provision of
assistance under the State child health plan or waiver for
targeted low-income children or targeted low-income pregnant
women during pregnancy and the 12-month postpartum period
shall be required and not at the option of the State and
shall include coverage of all items or services provided to a
targeted low-income child or targeted low-income pregnant
woman (as applicable) under the State child health plan or
waiver).''.
(2) Optional coverage of targeted low-income pregnant
women.--Section 2112(d)(2)(A) of the Social Security Act (42
U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-
day period'' the following: ``, or, in the case that
subparagraph (A) of section 1902(e)(16) applies to the State
child health plan (or waiver of such plan), pursuant to
section 2107(e)(1), the 12-month period,''.
(b) Effective Date.--The amendments made by subsection (a),
shall apply with respect to State elections made under
paragraph (16) of section 1902(e) of the Social Security Act
(42 U.S.C. 1396a(e)), as added by section 9812(a) of subtitle
J of this title, during the 5-year period beginning on the
1st day of the 1st fiscal year quarter that begins one year
after the date of the enactment of this Act.

Subtitle L--Medicare

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

(a) In General.--Section 1886(d)(3)(E) of the Social
Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended--
(1) in clause (i), in the first sentence, by striking ``or
(iii)'' and inserting ``, (iii), or (iv)''; and
(2) by adding at the end the following new clause:
``(iv) Floor on area wage index for hospitals in all-urban
states.--

``(I) In general.--For discharges occurring on or after
October 1, 2021, the area wage index applicable under this
subparagraph to any hospital in an all-urban State (as
defined in subclause (IV)) may not be less than the minimum
area wage index for the fiscal year for hospitals in that
State, as established under subclause (II).
``(II) Minimum area wage index.--For purposes of subclause
(I), the Secretary shall establish a minimum area wage index
for a fiscal year for hospitals in each all-urban State using
the methodology described in section 412.64(h)(4)(vi) of
title 42, Code of Federal Regulations, as in effect for
fiscal year 2018.
``(III) Waiving budget neutrality.--Pursuant to the fifth
sentence of clause (i), this

[[Page S1188]]

clause shall not be applied in a budget neutral manner.
``(IV) All-urban state defined.--In this clause, the term
`all-urban State' means a State in which there are no rural
areas (as defined in paragraph (2)(D)) or a State in which
there are no hospitals classified as rural under this
section.''.

(b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of
the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is
amended, in the fifth sentence--
(1) by striking ``and the amendments'' and inserting ``,
the amendments''; and
(2) by inserting ``, and the amendments made by section
9831(a) of the American Rescue Plan Act of 2021'' after
``Care Act''.

SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR
MODIFY APPLICATION OF CERTAIN MEDICARE
REQUIREMENTS WITH RESPECT TO AMBULANCE SERVICES
FURNISHED DURING CERTAIN EMERGENCY PERIODS.

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

SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.

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

Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

(a) In General.--Title VI of the Social Security Act (42
U.S.C. 801 et seq.) is amended by adding at the end the
following:

``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.

``(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated--
``(1) $219,800,000,000, to remain available through
December 31, 2024, for making payments under this section to
States, territories, and Tribal governments to mitigate the
fiscal effects stemming from the public health emergency with
respect to the Coronavirus Disease (COVID-19); and
``(2) $50,000,000, to remain available until expended, for
the costs of the Secretary for administration of the funds
established under this title.
``(b) Authority to Make Payments.--
``(1) Payments to territories.--
``(A) In general.--The Secretary shall reserve
$4,500,000,000 of the amount appropriated under subsection
(a)(1) to make payments to the territories.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) 50 percent of such amount shall be allocated by the
Secretary equally to each territory; and
``(ii) 50 percent of such amount shall be allocated by the
Secretary as an additional amount to each territory in an
amount which bears the same proportion to \1/2\ of the total
amount reserved under subparagraph (A) as the population of
the territory bears to the total population of all such
territories.
``(C) Payment.--The Secretary shall pay each territory the
total of the amounts allocated for the territory under
subparagraph (B) in accordance with paragraph (6).
``(2) Payments to tribal governments.--
``(A) In general.--The Secretary shall reserve
$20,000,000,000 of the amount appropriated under subsection
(a)(1) to make payments to Tribal governments.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) $1,000,000,000 shall be allocated by the Secretary
equally among each of the Tribal governments; and
``(ii) $19,000,000,000 shall be allocated by the Secretary
to the Tribal governments in a manner determined by the
Secretary.
``(C) Payment.-- The Secretary shall pay each Tribal
government the total of the amounts allocated for the Tribal
government under subparagraph (B) in accordance with
paragraph (6).
``(3) Payments to each of the 50 states and the district of
columbia.--
``(A) In general.--The Secretary shall reserve
$195,300,000,000 of the amount appropriated under subsection
(a)(1) to make payments to each of the 50 States and the
District of Columbia.
``(B) Allocations.--Of the amount reserved under
subparagraph (A)--
``(i) $25,500,000,000 of such amount shall be allocated by
the Secretary equally among each of the 50 States and the
District of Columbia;
``(ii) an amount equal to $1,250,000,000 less the amount
allocated for the District of Columbia pursuant to section
601(c)(6) shall be allocated by the Secretary as an
additional amount to the District of Columbia; and
``(iii) an amount equal to the remainder of the amount
reserved under subparagraph (A) after the application of
clauses (i) and (ii) of this subparagraph shall be allocated
by the Secretary as an additional amount to each of the 50
States and the District of Columbia in an amount which bears
the same proportion to such remainder as the average
estimated number of seasonally-adjusted unemployed
individuals (as measured by the Bureau of Labor Statistics
Local Area Unemployment Statistics program) in the State or
District of Columbia over the 3-month period ending with
December 2020 bears to the average estimated number of
seasonally-adjusted unemployed individuals in all of the 50
States and the District of Columbia over the same period.
``(C) Payment.--
``(i) In general.--Subject to clause (ii), the Secretary
shall pay each of the 50 States and the District of Columbia,
from the amount reserved under subparagraph (A), the total of
the amounts allocated for the State and District of Columbia
under subparagraph (B) in accordance with paragraph (6).
``(ii) Minimum payment requirement.--

``(I) In general.--The sum of--

``(aa) the total amounts allocated for 1 of the 50 States
or the District of Columbia under subparagraph (B) (as
determined without regard to this clause); and
``(bb) the amounts allocated under section 603 to the State
(for distribution by the State to nonentitlement units of
local government in the State) and to metropolitan cities and
counties in the State;

shall not be less than the amount paid to the State or
District of Columbia for fiscal year 2020 under section 601.
``(II) Pro rata adjustment.--The Secretary shall adjust on
a pro rata basis the amount of the allocations for each of
the 50 States and the District of Columbia determined under
subparagraph (B)(iii) (without regard to this clause) to the
extent necessary to comply with the requirement of subclause
(I).

``(4) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1),
(2), and (3) may be adjusted by the Secretary on a pro rata
basis to the extent necessary to ensure that all available
funds are allocated to States, territories, and Tribal
governments in accordance with the requirements specified in
each such paragraph (as applicable).
``(5) Population data.--For purposes of determining
allocations for a territory under this section, the
population of the territory shall be determined based on the
most recent data available from the Bureau of the Census.
``(6) Timing.--
``(A) In general.--To the extent practicable, with respect
to each State and territory allocated a payment under this
subsection, the Secretary shall make the payment required for
the State or territory not later than 60 days after the date
on which the certification required under subsection (d)(1)
is provided to the Secretary.
``(B) Tribal governments.--To the extent practicable, with
respect to each Tribal government for which an amount is
allocated under this subsection, the Secretary shall make the
payment required for the Tribal government not later than 60
days after the date of enactment of this section.
``(C) Initial payment to district of columbia.--The
Secretary shall pay the amount allocated under paragraph
(3)(B)(ii) to the District of Columbia not later than 15 days
after the date of enactment of this section.
``(c) Requirements.--
``(1) Use of funds.--Subject to paragraph (2), and except
as provided in paragraph (3), a State, territory, or Tribal
government shall only use the funds provided under a

[[Page S1189]]

payment made under this section, or transferred pursuant to
section 603(c)(4), to cover costs incurred by the State,
territory, or Tribal government, by December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or its
negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
impacted industries such as tourism, travel, and hospitality;
``(B) for the provision of government services to the
extent of the reduction in revenue of such State, territory,
or Tribal government due to such emergency; or
``(C) to make necessary investments in water, sewer, or
broadband infrastructure.
``(2) Further restriction on use of funds.--
``(A) In general.--A State or territory shall not use the
funds provided under this section or transferred pursuant to
section 603(c)(4) to either directly or indirectly offset a
reduction in the net tax revenue of such State or territory
resulting from a change in law, regulation, or administrative
interpretation during the covered period that reduces any tax
(by providing for a reduction in a rate, a rebate, a
deduction, a credit, or otherwise) or delays the imposition
of any tax or tax increase.
``(B) Pension funds.--No State or territory may use funds
made available under this section for deposit into any
pension fund.
``(3) Transfer authority.--A State, territory, or Tribal
government receiving a payment from funds made available
under this section may transfer funds to a private nonprofit
organization (as that term is defined in paragraph (17) of
section 401 of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11360(17)), a Tribal organization (as that term is
defined in section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304)), a public benefit
corporation involved in the transportation of passengers or
cargo, or a special-purpose unit of State or local
government.
``(d) Certifications and Reports.--
``(1) In general.--In order for a State or territory to
receive a payment under this section, or a transfer of funds
under section 603(c)(4), the State or territory shall provide
the Secretary with a certification, signed by an authorized
officer of such State or territory, that such State or
territory requires the payment or transfer to carry out the
activities specified in subsection (c) of this section and
will use any payment under this section, or transfer of funds
under section 603(c)(4), in compliance with subsection (c) of
this section
``(2) Reporting.--Any State, territory, or Tribal
government receiving a payment under this section shall
provide to the Secretary periodic reports providing a
detailed accounting of--
``(A) the uses of funds by such State, territory, or Tribal
government, including, in the case of a State or a territory,
all modifications to the State's or territory's tax revenue
sources during the covered period; and
``(B) such other information as the Secretary may require
for the administration of this section.
``(e) Recoupment.--Any State, territory, or Tribal
government that has failed to comply with subsection (c)
shall be required to repay to the Secretary an amount equal
to the amount of funds used in violation of such subsection,
provided that, in the case of a violation of subsection
(c)(2)(A), the amount the State or territory shall be
required to repay shall be lesser of--
``(1) the amount of the applicable reduction to net tax
revenue attributable to such violation; and
``(2) the amount of funds received by such State or
territory pursuant to a payment made under this section or a
transfer made under section 603(c)(4).
``(f) Regulations.--The Secretary shall have the authority
to issue such regulations as may be necessary or appropriate
to carry out this section.
``(g) Definitions.--In this section:
``(1) Covered period.--The term `covered period' means,
with respect to a State, territory, or Tribal government, the
period that--
``(A) begins on March 3, 2021; and
``(B) ends on the last day of the fiscal year of such
State, territory, or Tribal government in which all funds
received by the State, territory, or Tribal government from a
payment made under this section or a transfer made under
section 603(c)(4) have been expended or returned to, or
recovered by, the Secretary.
``(2) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(3) State.--The term `State' means each of the 50 States
and the District of Columbia.
``(4) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa.
``(5) Tribal government.--The term `Tribal Government'
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually
identified (including parenthetically) in the list published
most recently as of the date of enactment of this Act
pursuant to section 104 of the Federally Recognized Indian
Tribe List Act of 1994 (25 U.S.C. 5131).

``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.

``(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$120,200,000,000, to remain available through December 31,
2024, for making payments under this section to metropolitan
cities, nonentitlement units of local government, and
counties to mitigate the fiscal effects stemming from the
public health emergency with respect to the Coronavirus
Disease (COVID-19).
``(b) Authority to Make Payments.--
``(1) Metropolitan cities.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve $42,070,000,000
to make payments to metropolitan cities.
``(B) Allocation and payment.--From the amount reserved
under subparagraph (A), the Secretary shall allocate and, in
accordance with paragraph (7), pay to each metropolitan city
an amount determined for the metropolitan city consistent
with the formula under section 106(b) of the Housing and
Community Development Act of 1974 (42 U.S.C. 5306(b)), except
that, in applying such formula, the Secretary shall
substitute `all metropolitan cities' for `all metropolitan
areas' each place it appears.
``(2) Nonentitlement units of local government.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve $18,030,000,000
to make payments to States for distribution by the State to
nonentitlement units of local government in the State.
``(B) Allocation and payment.--From the amount reserved
under subparagraph (A), the Secretary shall allocate and, in
accordance with paragraph (7), pay to each State an amount
which bears the same proportion to such reserved amount as
the total population of all nonentitlement units of local
government in the State bears to the total population of all
nonentitlement units of local government in all such States.
``(C) Distribution to nonentitlement units of local
government.--
``(i) In general.--Not later than 30 days after a State
receives a payment under subparagraph (B), the State shall
distribute to each nonentitlement unit of local government in
the State an amount that bears the same proportion to the
amount of such payment as the population of the
nonentitlement unit of local government bears to the total
population of all the nonentitlement units of local
government in the State, subject to clause (iii).
``(ii) Distribution of funds.--

``(I) Extension for distribution.--If an authorized officer
of a State required to make distributions under clause (i)
certifies in writing to the Secretary before the end of the
30-day distribution period described in such clause that it
would constitute an excessive administrative burden for the
State to meet the terms of such clause with respect to 1 or
more such distributions, the authorized officer may request,
and the Secretary shall grant, an extension of such period of
not more than 30 days to allow the State to make such
distributions in accordance with clause (i).
``(II) Additional extensions.--

``(aa) In general.--If a State has been granted an
extension to the distribution period under subclause (I) but
is unable to make all the distributions required under clause
(i) before the end of such period as extended, an authorized
officer of the State may request an additional extension of
the distribution period of not more than 30 days. The
Secretary may grant a request for an additional extension of
such period only if--
``(AA) the authorized officer making such request provides
a written plan to the Secretary specifying, for each
distribution for which an additional extension is requested,
when the State expects to make such distribution and the
actions the State has taken and will take in order to make
all such distributions before the end of the distribution
period (as extended under subclause (I) and this subclause);
and
``(BB) the Secretary determines that such plan is
reasonably designed to distribute all such funds to
nonentitlement units of local government by the end of the
distribution period (as so extended).
``(bb) Further additional extensions.--If a State granted
an additional extension of the distribution period under item
(aa) requires any further additional extensions of such
period, the request only may be made and granted subject to
the requirements specified in item (aa).
``(iii) Capped amount.--The total amount distributed to a
nonentitlement unit of local government under this paragraph
may not exceed the amount equal to 75 percent of the most
recent budget for the nonentitlement unit of local government
as of January 27, 2020.
``(iv) Return of excess amounts.--Any amounts not
distributed to a nonentitlement unit of local government as a
result of the application of clause (iii) shall be returned
to the Secretary.
``(D) Penalty for noncompliance.--If, by the end of the
120-day period that begins on the date a State receives a
payment from the amount allocated under subparagraph (B) or,
if later, the last day of the distribution period for the
State (as extended with respect to the State under
subparagraph (C)(ii)), such State has failed to make all the
distributions from such payment in accordance with the terms
of subparagraph (C) (including any extensions of the
distribution period

[[Page S1190]]

granted in accordance with such subparagraph), an amount
equal to the amount of such payment that remains
undistributed as of such date shall be booked as a debt of
such State owed to the Federal Government, shall be paid back
from the State's allocation provided under section
602(b)(3)(B)(iii), and shall be deposited into the general
fund of the Treasury.
``(3) Counties.--
``(A) Amount.--From the amount appropriated under
subsection (a), the Secretary shall reserve and allocate
$60,100,000,000 of such amount to make payments directly to
counties in an amount which bears the same proportion to the
total amount reserved under this paragraph as the population
of each such county bears to the total population of all such
entities and shall pay such allocated amounts to such
counties in accordance with paragraph (7).
``(B) Special rules.--
``(i) Urban counties.--No county that is an `urban county'
(as defined in section 102 of the Housing and Community
Development Act of 1974 (42 U.S.C. 5302)) shall receive less
than the amount the county would otherwise receive if the
amount paid under this paragraph were allocated to
metropolitan cities and urban counties under section 106(b)
of the Housing and Community Development Act of 1974 (42
U.S.C. 5306(b)).
``(ii) Counties that are not units of general local
government.--In the case of an amount to be paid to a county
that is not a unit of general local government, the amount
shall instead be paid to the State in which such county is
located, and such State shall distribute such amount to each
unit of general local government within such county in an
amount that bears the same proportion to the amount to be
paid to such county as the population of such units of
general local government bears to the total population of
such county.
``(iii) District of columbia.--For purposes of this
paragraph, the District of Columbia shall be considered to
consist of a single county that is a unit of general local
government.
``(4) Consolidated governments.--A unit of general local
government that has formed a consolidated government, or that
is geographically contained (in full or in part) within the
boundaries of another unit of general local government may
receive a distribution under each of paragraphs (1), (2), and
(3), as applicable, based on the respective formulas
specified in such paragraphs.
``(5) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1),
(2), and (3) may be adjusted by the Secretary on a pro rata
basis to the extent necessary to ensure that all available
funds are distributed to metropolitan cities, counties, and
States in accordance with the requirements specified in each
paragraph (as applicable) and the certification requirement
specified in subsection (d).
``(6) Population.--For purposes of determining allocations
under this section, the population of an entity shall be
determined based on the most recent data are available from
the Bureau of the Census or, if not available, from such
other data as a State determines appropriate.
``(7) Timing.--
``(A) First tranche amount.--To the extent practicable,
with respect to each metropolitan city for which an amount is
allocated under paragraph (1), each State for which an amount
is allocated under paragraph (2) for distribution to
nonentitlement units of local government, and each county for
which an amount is allocated under paragraph (3), the
Secretary shall pay from such allocation the First Tranche
Amount for such city, State, or county not later than 60 days
after the date of enactment of this section.
``(B) Second tranche amount.--The Secretary shall pay to
each metropolitan city for which an amount is allocated under
paragraph (1), each State for which an amount is allocated
under paragraph (2) for distribution to nonentitlement units
of local government, and each county for which an amount is
allocated under paragraph (3), the Second Tranche Amount for
such city, State, or county not earlier than 12 months after
the date on which the First Tranche Amount is paid to the
city, State, or county.
``(c) Requirements.--
``(1) Use of funds.--Subject to paragraph (2), and except
as provided in paragraphs (3) and (4), a metropolitan city,
nonentitlement unit of local government, or county shall only
use the funds provided under a payment made under this
section to cover costs incurred by the metropolitan city,
nonentitlement unit of local government, or county, by
December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or its
negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
impacted industries such as tourism, travel, and hospitality;
``(B) for the provision of government services to the
extent of the reduction in revenue of such metropolitan city,
nonentitlement unit of local government, or county due to
such emergency; or
``(C) to make necessary investments in water, sewer, or
broadband infrastructure.
``(2) Pension funds.--No metropolitan city, nonentitlement
unit of local government, or county may use funds made
available under this section for deposit into any pension
fund.
``(3) Transfer authority.--A metropolitan city,
nonentitlement unit of local government, or county receiving
a payment from funds made available under this section may
transfer funds to a private nonprofit organization (as that
term is defined in paragraph (17) of section 401 of the
McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)),
a public benefit corporation involved in the transportation
of passengers or cargo, or a special-purpose unit of State or
local government.
``(4) Transfers to states.--Notwithstanding paragraph (1),
a metropolitan city, nonentitlement unit of local government,
or county receiving a payment from funds made available under
this section may transfer such funds to the State in which
such entity is located.
``(d) Reporting.--Any metropolitan city, nonentitlement
unit of local government, or county receiving funds provided
under a payment made under this section shall provide to the
Secretary periodic reports providing a detailed accounting of
the uses of such funds by such metropolitan city,
nonentitlement unit of local government, or county and
including such other information as the Secretary may require
for the administration of this section.
``(e) Recoupment.--Any metropolitan city, nonentitlement
unit of local government, or county that has failed to comply
with subsection (c) shall be required to repay to the
Secretary an amount equal to the amount of funds used in
violation of such subsection.
``(f) Regulations.--The Secretary shall have the authority
to issue such regulations as may be necessary or appropriate
to carry out this section.
``(g) Definitions.--In this section:
``(1) County.--The term `county' means a county, parish, or
other equivalent county division (as defined by the Bureau of
the Census).
``(2) Covered period.--The term `covered period' means,
with respect to a metropolitan city, nonentitlement unit of
local government, or county receiving funds under this
section, the period that--
``(A) begins on March 3, 2021; and
``(B) ends on the last day of the fiscal year of the
metropolitan city, nonentitlement unit of local government,
or county in which all of the funds received by the
metropolitan city, nonentitlement unit of local government,
or county under this section have been expended or returned
to, or recovered by, the Secretary.
``(3) First tranche amount.--The term `First Tranche
Amount' means, with respect to each metropolitan city for
which an amount is allocated under subsection (b)(1), each
State for which an amount is allocated under subsection
(b)(2) for distribution to nonentitlement units of local
government, and each county for which an amount is allocated
under subsection (b)(3), 50 percent of the amount so
allocated to such metropolitan city, State, or county (as
applicable).
``(4) Metropolitan city.--The term `metropolitan city' has
the meaning given that term in section 102(a)(4) of the
Housing and Community Development Act of 1974 (42 U.S.C.
5302(a)(4)) and includes cities that relinquish or defer
their status as a metropolitan city for purposes of receiving
allocations under section 106 of such Act (42 U.S.C. 5306)
for fiscal year 2021.
``(5) Nonentitlement unit of local government.--The term
`nonentitlement unit of local government' means a `city', as
that term is defined in section 102(a)(5) of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302(a)(5))),
that is not a metropolitan city.
``(6) Second tranche amount.--The term `Second Tranche
Amount' means, with respect to each metropolitan city for
which an amount is allocated under subsection (b)(1), each
State for which an amount is allocated under subsection
(b)(2) for distribution to nonentitlement units of local
government, and each county for which an amount is allocated
under subsection (b)(3), an amount not to exceed 50 percent
of the amount so allocated to such metropolitan city, State,
or county (as applicable).
``(7) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(8) State.--The term `State' means each of the 50 States,
the District of Columbia, the Commonwealth of Puerto Rico,
the United States Virgin Islands, Guam, the Commonwealth of
the Northern Mariana Islands, and American Samoa.
``(9) Unit of general local government.--The term `unit of
general local government' has the meaning given that term in
section 102(a)(1) of the Housing and Community Development
Act of 1974 (42 U.S.C. 5302(a)(1)).

``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.

``(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$10,000,000,000, to remain available until expended, for
making payments to States, territories, and Tribal
governments to carry out critical capital projects directly
enabling work, education, and health monitoring, including
remote options, in response to the public health emergency
with respect to the Coronavirus Disease (COVID-19).
``(b) Payments to Each of the 50 States and the District of
Columbia.--
``(1) Minimum amounts.--From the amount appropriated under
subsection (a)--
``(A) the Secretary shall pay $100,000,000 to each State;

[[Page S1191]]

``(B) the Secretary shall pay $100,000,000 to the
Commonwealth of Puerto Rico and $100,000,000 to the District
of Columbia;
``(C) the Secretary shall pay $100,000,000 of such amount
in equal shares to the United States Virgin Islands, Guam,
American Samoa, the Commonwealth of the Northern Mariana
Islands, the Republic of the Marshall Islands, the Federated
States of Micronesia, and the Republic of Palau; and
``(D) the Secretary shall pay $100,000,000 of such amount
to Tribal governments and the State of Hawaii (in addition to
the amount paid to the State of Hawaii under subparagraph
(A)), of which--
``(i) not less than $50,000 shall be paid to each Tribal
government; and
``(ii) not less than $50,000 shall be paid to the State of
Hawaii for the exclusive use of the Department of Hawaiian
Home Lands and the Native Hawaiian Education Programs to
assist Native Hawaiians in accordance with this section.
``(2) Remaining amounts.--
``(A) In general.--From the amount of the appropriation
under subsection (a) that remains after the application of
paragraph (1), the Secretary shall make payments to States
based on population such that--
``(i) 50 percent of such amount shall be allocated among
the States based on the proportion that the population of
each State bears to the population of all States;
``(ii) 25 percent of such amount shall be allocated among
the States based on the proportion that the number of
individuals living in rural areas in each State bears to the
number of individuals living in rural areas in all States;
and
``(iii) 25 percent of such amount shall be allocated among
the States based on the proportion that the number of
individuals with a household income that is below 150 percent
of the poverty line applicable to a family of the size
involved in each State bears to the number of such
individuals in all States.
``(B) Data.--In determining the allocations to be made to
each State under subparagraph (A), the Secretary of the
Treasury shall use the most recent data available from the
Bureau of the Census.
``(c) Timing.--The Secretary shall establish a process of
applying for grants to access funding made available under
section (b) not later than 60 days after enactment of this
section.
``(d) Definitions.--In this section:
``(1) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(2) State.--The term `State' means 1 of the 50 States.
``(3) Tribal government.--The term `Tribal government' has
the meaning given such term in section 603(g).''.
(b) Conforming Amendment.--The heading for title VI of the
Social Security Act (42 U.S.C. 801 et seq.) is amended by
striking ``FUND'' and inserting ``, FISCAL RECOVERY, AND
CRITICAL CAPITAL PROJECTS FUNDS''.

Subtitle N--Other Provisions

SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.

Part A of title XI of the Social Security Act (42 U.S.C.
1301 et seq.) is amended by adding at the end the following:

``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.

``(a) Funding.--In addition to amounts otherwise available,
there is appropriated to the Secretary, for fiscal year 2021,
out of any monies in the Treasury not otherwise appropriated,
$8,500,000,000 for purposes of making payments to eligible
health care providers for health care related expenses and
lost revenues that are attributable to COVID-19. Amounts
appropriated under the preceding sentence shall remain
available until expended.
``(b) Special Rule Regarding Parent Organizations.--In the
case of any payment made under this section to an eligible
health care provider, but which is received by a parent
organization of such provider, such parent organization shall
allocate all of such payment to such provider.
``(c) Application Requirement.--To be eligible for a
payment under this section, an eligible health care provider
shall submit to the Secretary an application in such form and
manner as the Secretary shall prescribe. Such application
shall contain the following:
``(1) A statement justifying the need of the provider for
the payment, including documentation of the health care
related expenses attributable to COVID-19 and lost revenues
attributable to COVID-19.
``(2) The tax identification number of the provider.
``(3) Such assurances as the Secretary determines
appropriate that the eligible health care provider will
maintain and make available such documentation and submit
such reports (at such time, in such form, and containing such
information as the Secretary shall prescribe) as the
Secretary determines is necessary to ensure compliance with
any conditions imposed by the Secretary under this section.
``(4) Any other information determined appropriate by the
Secretary.
``(d) Limitation.--Payments made to an eligible health care
provider under this section may not be used to reimburse any
expense or loss that--
``(1) has been reimbursed from another source; or
``(2) another source is obligated to reimburse.
``(e) Application of Requirements, Rules, and Procedures.--
The Secretary shall apply any requirements, rules, or
procedures as the Secretary deems appropriate for the
efficient execution of this section.
``(f) Definitions.--In this section:
``(1) Eligible health care provider.--The term `eligible
health care provider' means--
``(A) a provider of services (as defined in section
1861(u)) or a supplier (as defined in section 1861(d)) that--
``(i) is enrolled in the Medicare program under title XVIII
under section 1866(j), including temporarily enrolled during
the emergency period described in section 1135(g)(1)(B) for
such period;
``(ii) provides diagnoses, testing, or care for individuals
with possible or actual cases of COVID-19; and
``(iii) is located in a rural area or treated as located in
a rural area pursuant to section 1886(d)(8)(E); or
``(B) a provider or supplier that--
``(i) is enrolled with a State Medicaid plan under title
XIX (or a waiver of such plan) in accordance with subsections
(a)(77) and (kk) of section 1902 (including enrolled pursuant
to section 1902(a)(78) or section 1932(d)(6)) or enrolled
with a State child health plan under title XXI (or a waiver
of such plan) in accordance with subparagraph (G) of section
2107(e)(1) (including enrolled pursuant to subparagraph (D)
or (Q) of such section);
``(ii) provides diagnoses, testing, or care for individuals
with possible or actual cases of COVID-19; and
``(iii) is located in a rural area.
``(2) Health care related expenses attributable to covid-
19.--The term `health care related expenses attributable to
COVID-19' means health care related expenses to prevent,
prepare for, and respond to COVID-19, including the building
or construction of a temporary structure, the leasing of a
property, the purchase of medical supplies and equipment,
including personal protective equipment and testing supplies,
providing for increased workforce and training, including
maintaining staff, obtaining additional staff, or both, the
operation of an emergency operation center, retrofitting a
facility, providing for surge capacity, and other expenses
determined appropriate by the Secretary.
``(3) Lost revenue attributable to covid-19.--The term
`lost revenue attributable to COVID-19' has the meaning given
that term in the Frequently Asked Questions guidance released
by the Department of Health and Human Services in June 2020,
including the difference between such provider's budgeted and
actual revenue if such budget had been established and
approved prior to March 27, 2020.
``(4) Payment.-- The term `payment' includes, as determined
appropriate by the Secretary, a pre-payment, a prospective
payment, a retrospective payment, or a payment through a
grant or other mechanism.
``(5) Rural area.--The term `rural area' means--
``(A) a rural area (as defined in section 1886(d)(2)(D));
or
``(B) any other rural area (as defined by the
Secretary).''.

SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

(a) In General.--Section 13031(j)(3) of the Consolidated
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``October 21, 2029''
and inserting ``September 30, 2030''; and
(2) in subparagraph (B)(i), by striking ``October 21,
2029'' and inserting ``September 30, 2030''.
(b) Rate for Merchandise Processing Fees.--Section 503 of
the United States-Korea Free Trade Agreement Implementation
Act (Public Law 112-41; 19 U.S.C. 3805 note) is amended by
striking ``October 21, 2029'' and inserting ``September 30,
2030''.

TITLE X--COMMITTEE ON FOREIGN RELATIONS

SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

In addition to amounts otherwise available, there is
authorized and appropriated to the Secretary of State for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $204,000,000, to remain available
until September 30, 2022, for necessary expenses of the
Department of State to carry out the authorities, functions,
duties, and responsibilities in the conduct of the foreign
affairs of the United States, to prevent, prepare for, and
respond to coronavirus domestically or internationally, which
shall include maintaining Department of State operations.

SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL
DEVELOPMENT OPERATIONS.

In addition to amounts otherwise available, there is
authorized and appropriated to the Administrator of the
United States Agency for International Development for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $41,000,000, to remain available until
September 30, 2022, to carry out the provisions of section
667 of the Foreign Assistance Act of 1961 (22 U.S.C. 2427)
for necessary expenses of the United States Agency for
International Development to prevent, prepare for, and
respond to coronavirus domestically or internationally, and
for other operations and maintenance requirements related to
coronavirus.

SEC. 10003. GLOBAL RESPONSE.

(a) In General.--In addition to amounts otherwise
available, there is authorized and appropriated to the
Secretary of State for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated,

[[Page S1192]]

$8,675,000,000, to remain available until September 30, 2022,
for necessary expenses to carry out the provisions of section
531 of chapter 4 of part II of the Foreign Assistance Act of
1961 (22 U.S.C. 2346) as health programs to prevent, prepare
for, and respond to coronavirus, which shall include recovery
from the impacts of such virus and shall be allocated as
follows--
(1) $905,000,000 to be made available to the United States
Agency for International Development for global health
activities to prevent, prepare for, and respond to
coronavirus, which shall include a contribution to a
multilateral vaccine development partnership to support
epidemic preparedness;
(2) $3,750,000,000 to be made available to the Department
of State to support programs for the prevention, treatment,
and control of HIV/AIDS in order to prevent, prepare for, and
respond to coronavirus, including to mitigate the impact on
such programs from coronavirus and support recovery from the
impacts of the coronavirus, of which not less than
$3,500,000,000 shall be for a United States contribution to
the Global Fund to Fight AIDS, Tuberculosis and Malaria;
(3) $3,090,000,000 to be made available to the United
States Agency for International Development to prevent,
prepare for, and respond to coronavirus, which shall include
support for international disaster relief, rehabilitation,
and reconstruction, for health activities, and to meet
emergency food security needs; and
(4) $930,000,000 to be made available to prevent, prepare
for, and respond to coronavirus, which shall include
activities to address economic and stabilization requirements
resulting from such virus.
(b) Waiver of Limitation.--Any contribution to the Global
Fund to Fight AIDS, Tuberculosis and Malaria made pursuant to
subsection (a)(2) shall be made available notwithstanding
section 202(d)(4)(A)(i) of the United States Leadership
Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 (22
U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be
considered a contribution for the purpose of applying such
section 202(d)(4)(A)(i).

SEC. 10004. HUMANITARIAN RESPONSE.

(a) In General.--In addition to amounts otherwise
available, there is authorized and appropriated to the
Secretary of State for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $500,000,000, to
remain available until September 30, 2022, to carry out the
provisions of section 2(a) and (b) of the Migration and
Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to
prevent, prepare for, and respond to coronavirus.
(b) Use of Funds.--Funds appropriated pursuant to this
section shall not be made available for the costs of
resettling refugees in the United States.

SEC. 10005. MULTILATERAL ASSISTANCE.

In addition to amounts otherwise available, there is
authorized and appropriated to the Secretary of State for
fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $580,000,000, to remain available
until September 30, 2022, to carry out the provisions of
section 301(a) of the Foreign Assistance Act of 1961 (22
U.S.C. 2221(a)) to prevent, prepare for, and respond to
coronavirus, which shall include support for the priorities
and objectives of the United Nations Global Humanitarian
Response Plan COVID-19 through voluntary contributions to
international organizations and programs administered by such
organizations.

TITLE XI--COMMITTEE ON INDIAN AFFAIRS

SEC. 11001. INDIAN HEALTH SERVICE.

(a) In addition to amounts otherwise available, there is
appropriated to the Secretary of Health and Human Services
(in this section referred to as the ``Secretary'') for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $6,094,000,000, to remain available until
expended, of which--
(1) $5,484,000,000 shall be for carrying out the Act of
August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to
as the Transfer Act), the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian
Health Care Improvement Act (25 U.S.C. 1601 et seq.), and
titles II and III of the Public Health Service Act (42 U.S.C.
201 et seq. and 241 et seq.) with respect to the Indian
Health Service, of which--
(A) $2,000,000,000 shall be for lost reimbursements, in
accordance with section 207 of the Indian Health Care
Improvement Act (25 U.S.C. 1621f);
(B) $500,000,000 shall be for the provision of additional
health care services, services provided through the
Purchased/Referred Care program, and other related
activities;
(C) $140,000,000 shall be for information technology,
telehealth infrastructure, and the Indian Health Service
electronic health records system;
(D) $84,000,000 shall be for maintaining operations of the
Urban Indian health program, which shall be in addition to
other amounts made available under this subsection for Urban
Indian organizations (as defined in section 4 of the Indian
Health Care Improvement Act (25 U.S.C. 1603));
(E) $600,000,000 shall be for necessary expenses to plan,
prepare for, promote, distribute, administer, and track
COVID-19 vaccines, for the purposes described in
subparagraphs (F) and (G), and for other vaccine-related
activities;
(F) $1,500,000,000 shall be for necessary expenses to
detect, diagnose, trace, and monitor COVID-19 infections,
activities necessary to mitigate the spread of COVID-19,
supplies necessary for such activities, for the purposes
described in subparagraphs (E) and (G), and for other related
activities;
(G) $240,000,000 shall be for necessary expenses to
establish, expand, and sustain a public health workforce to
prevent, prepare for, and respond to COVID-19, other public
health workforce-related activities, for the purposes
described in subparagraphs (E) and (F), and for other related
activities; and
(H) $420,000,000 shall be for necessary expenses related to
mental health and substance use prevention and treatment
services, for the purposes described in subparagraph (C) and
paragraph (2) as related to mental health and substance use
prevention and treatment services, and for other related
activities;
(2) $600,000,000 shall be for the lease, purchase,
construction, alteration, renovation, or equipping of health
facilities to respond to COVID-19, and for maintenance and
improvement projects necessary to respond to COVID-19 under
section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the
Indian Self-Determination and Education Assistance Act (25
U.S.C. 5301 et seq.), the Indian Health Care Improvement Act
(25 U.S.C. 1601 et seq.), and titles II and III of the Public
Health Service Act (42 U.S.C. 202 et seq.) with respect to
the Indian Health Service; and
(3) $10,000,000 shall be for carrying out section 7 of the
Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating
to potable water delivery.
(b) Funds appropriated by subsection (a) shall be made
available to restore amounts, either directly or through
reimbursement, for obligations for the purposes specified in
this section that were incurred to prevent, prepare for, and
respond to COVID-19 during the period beginning on the date
on which the public health emergency was declared by the
Secretary on January 31, 2020, pursuant to section 319 of the
Public Health Service Act (42 U.S.C. 247d) with respect to
COVID-19 and ending on the date of the enactment of this Act.
(c) Funds made available under subsection (a) to Tribes and
Tribal organizations under the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5301 et seq.) shall be
available on a one-time basis. Such non-recurring funds shall
not be part of the amount required by section 106 of the
Indian Self-Determination and Education Assistance Act (25
U.S.C. 5325), and such funds shall only be used for the
purposes identified in this section.

SEC. 11002. BUREAU OF INDIAN AFFAIRS.

(a) In General.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated,
$900,000,000 to remain available until expended, pursuant to
the Snyder Act (25 U.S.C. 13), of which--
(1) $100,000,000 shall be for Tribal housing improvement;
(2) $772,500,000 shall be for Tribal government services,
public safety and justice, social services, child welfare
assistance, and for other related expenses;
(3) $7,500,000 shall be for related Federal administrative
costs and oversight; and
(4) $20,000,000 shall be to provide and deliver potable
water.
(b) Exclusions From Calculation.--Funds appropriated under
subsection (a) shall be excluded from the calculation of
funds received by those Tribal governments that participate
in the ``Small and Needy' '' program.
(c) One-time Basis Funds.--Funds made available under
subsection (a) to Tribes and Tribal organizations under the
Indian Self-Determination and Education Assistance Act (25
U.S.C. 5301 et seq.) shall be available on a one-time basis.
Such non-recurring funds shall not be part of the amount
required by section 106 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5325), and such funds
shall only be used for the purposes identified in this
section.

SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES
PROGRAMS FOR NATIVE AMERICANS.

(a) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Housing
and Urban Development (in this section referred to as the
``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $750,000,000, to remain
available until September 30, 2025, to prevent, prepare for,
and respond to coronavirus, for activities and assistance
authorized under title I of the Native American Housing
Assistance and Self-Determination Act of 1996 (NAHASDA) (25
U.S.C. 4111 et seq.), under title VIII of NAHASDA (25 U.S.C.
4221 et seq.), and under section 106(a)(1) of the Housing and
Community Development Act of 1974 with respect to Indian
tribes (42 U.S.C. 5306(a)(1)), which shall be made available
as follows:
(1) Housing block grants.--$455,000,000 shall be available
for the Native American Housing Block Grants and Native
Hawaiian Housing Block Grant programs, as authorized under
titles I and VIII of NAHASDA, subject to the following terms
and conditions:
(A) Formula.--Of the amounts made available under this
paragraph, $450,000,000 shall

[[Page S1193]]

be for grants under title I of NAHASDA and shall be
distributed according to the same funding formula used in
fiscal year 2021.
(B) Native hawaiians.--Of the amounts made available under
this paragraph, $5,000,000 shall be for grants under title
VIII of NAHASDA.
(C) Use.--Amounts made available under this paragraph shall
be used by recipients to prevent, prepare for, and respond to
coronavirus, including to maintain normal operations and fund
eligible affordable housing activities under NAHASDA during
the period that the program is impacted by coronavirus. In
addition, amounts made available under subparagraph (B) may
be used to provide rental assistance to eligible Native
Hawaiian families both on and off the Hawaiian Home Lands.
(D) Timing of obligations.--Amounts made available under
this paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and
respond to coronavirus that are incurred by a recipient,
including for costs incurred after January 21, 2020.
(E) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision
of NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable
to the Native American Housing Block Grants or Native
Hawaiian Housing Block Grant program other than requirements
related to fair housing, nondiscrimination, labor standards,
and the environment, upon a finding that the waiver or
alternative requirement is necessary to expedite or
facilitate the use of amounts made available under this
paragraph.
(F) Unobligated amounts.--Amounts made available under this
paragraph which are not accepted, are voluntarily returned,
or otherwise recaptured for any reason shall be used to fund
grants under paragraph (2).
(2) Indian community development block grants.--
$280,000,000 shall be available for grants under title I of
the Housing and Community Development Act of 1974, subject to
the following terms and conditions:
(A) Use.--Amounts made available under this paragraph shall
be used, without competition, for emergencies that constitute
imminent threats to health and safety and are designed to
prevent, prepare for, and respond to coronavirus.
(B) Planning.--Not to exceed 20 percent of any grant made
with funds made available under this paragraph shall be
expended for planning and management development and
administration.
(C) Timing of obligations.--Amounts made available under
this paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and
respond to coronavirus incurred by a recipient, including for
costs incurred after January 21, 2020.
(D) Inapplicability of public services cap.--Indian tribes
may use up to 100 percent of any grant from amounts made
available under this paragraph for public services activities
to prevent, prepare for, and respond to coronavirus.
(E) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision
of title I of the Housing and Community Development Act of
1974 (42 U.S.C. 5301 et seq.) or regulation applicable to the
Indian Community Development Block Grant program other than
requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to expedite or
facilitate the use of amounts made available under this
paragraph.
(3) Technical assistance.--$10,000,000 shall be used to
make new awards or increase prior awards to existing
technical assistance providers to provide an immediate
increase in training and technical assistance to Indian
tribes, Indian housing authorities, tribally designated
housing entities, and recipients under title VIII of NAHASDA
for activities under this section.
(4) Other costs.--$5,000,000 shall be used for the
administrative costs to oversee and administer the
implementation of this section, and pay for associated
information technology, financial reporting, and other costs.

SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION
AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES.

(a) Section 816 of the Native American Programs Act of 1974
(42 U.S.C. 2992d) is amended by adding at the end the
following:
``(f) In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $20,000,000 to remain
available until expended, to carry out section 803C(g) of
this Act.''.
(b) Section 803C of the Native American Programs Act of
1974 (42 U.S.C. 2991b-3) is amended by adding at the end the
following:
``(g) Emergency Grants for Native American Language
Preservation and Maintenance.--Not later than 180 days after
the effective date of this subsection, the Secretary shall
award grants to entities eligible to receive assistance under
subsection (a)(1) to ensure the survival and continuing
vitality of Native American languages during and after the
public health emergency declared by the Secretary pursuant to
section 319 of the Public Health Service Act (42 U.S.C. 247d)
with respect to the COVID-19 pandemic.''.

SEC. 11005. BUREAU OF INDIAN EDUCATION.

In addition to amounts otherwise available, there is
appropriated to the Bureau of Indian Education for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $850,000,000, to remain available until
expended, to be allocated by the Director of the Bureau of
Indian Education not more than 45 calendar days after the
date of enactment of this Act, for programs or activities
operated or funded by the Bureau of Indian Education, for
Bureau-funded schools (as defined in section 1141(3) of the
Education Amendments of 1978 (25 U.S.C. 2021(3)), and for
Tribal Colleges or Universities (as defined in section
316(b)(3) of the Higher Education Act of 1965 (20 U.S.C.
1059c(b)(3))).

SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA
NATIVE EDUCATION.

In addition to amounts otherwise available, there is
appropriated to the Department of Education for fiscal year
2021, out of any money in the Treasury not otherwise
appropriated, $190,000,000, to remain available until
expended, for awards, which shall be determined by the
Secretary of Education not more than 180 calendar days after
the date of enactment of this Act, of which--
(1) $20,000,000 shall be for awards for Tribal education
agencies for activities authorized under section 6121(c) of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7441(c));
(2) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6205(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
activities authorized under section 6205(a)(3) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7515(a)(3)); and
(3) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6304(a)(1) of the Elementary and
Secondary Education Act of 1965 of 1965 (20 U.S.C.
7544(a)(1)) for activities authorized under section
6304(a)(2-3) of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7544(a)(2-3)) and other related activities.
______