American Rescue Plan Act of 2021
This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A--Agriculture
(Sec. 1001) This section provides funding for FY2021 to the Department of Agriculture (USDA) to (1) purchase food and agricultural commodities; (2) purchase and distribute agricultural commodities (including fresh produce, dairy, seafood, eggs, and meat) to individuals in need; (3) provide 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; and (4) provide grants, loans, and other assistance to maintain and improve food and agricultural supply chain resiliency.
The section also requires USDA to use specified amounts of the funding to (1) conduct animal surveillance and monitoring related to COVID-19; and (2) reduce overtime inspection costs borne by federally inspected small and very small meat, poultry, or egg processors.
(Sec. 1002)	This section provides funding for, and directs USDA to establish, an emergency pilot program to provide grants to certain applicants for rural health care and other rural development needs related to COVID-19.
(Sec. 1003) This section provides funding for necessary administrative expenses associated with carrying out this subtitle.
(Sec. 1004) This section provides funding through FY2022 to the Office of the Inspector General of USDA for audits, investigations, and other oversight activities of projects and activities related to the COVID-19 pandemic.
(Sec. 1005) This section provides funding for USDA to pay off outstanding farm loan debts of socially disadvantaged farmers and ranchers.
(Sec. 1006) This section provides funding for USDA to address historical discrimination and disparities in the agriculture sector.
Specifically, USDA must use specified amounts to
(Sec. 1007) This section provides funding through FY2022 to use the Commodity Credit Corporation to make commodities available and pay associated expenses for the Food for Peace program.
Subtitle B--Nutrition
(Sec. 1101) This section extends through FY2021 the requirement to calculate the value of benefits under the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program) by using 115% of the June 2020 value of the thrifty food plan. It also provides funding through FY2023 for the costs of state administrative expenses and administering SNAP.
(Sec. 1102) This section provides additional funding through FY2026 for USDA to (1) make technological improvements to improve online purchasing in SNAP; (2) modernize electronic benefit transfer technology; (3) support the mobile technologies demonstration projects and the use of mobile technologies; and (4) provide technical assistance to educate retailers on the process and technical requirements for the online acceptance of SNAP benefits, mobile payments, and electronic benefit transfer modernization initiatives.
(Sec. 1103) This section provides additional funding through FY2027 for USDA to provide grants to the Commonwealth of the Northern Mariana Islands, Puerto Rico, and American Samoa for nutrition assistance.
(Sec. 1104) This section provides funding through FY2022 to USDA for the Commodity Supplemental Food Program.
(Sec. 1105) This section provides authority and funding for USDA to approve state requests to increase the amount of a cash-value voucher under the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) for a qualified food package to up to $35 for a four-month period during the COVID-19 public health emergency. Authority to increase the amount of a cash-value voucher shall terminate on September 30, 2021. (Cash-value vouchers are redeemable for fruits and vegetables as part of a WIC food package.)
(Sec. 1106)	This section provides funding for USDA to carry out outreach, innovation, and program modernization efforts to increase participation in and redemption of benefits under WIC, including through appropriate waivers and flexibilities. However, such waivers and flexibilities may not relate to the content of WIC food packages or nondiscrimination requirements.
(Sec. 1107)	This section directs USDA to reimburse institutions that are emergency shelters for meals and supplements provided under the Child and Adult Care Food Program during the COVID-19 public health emergency to individuals who have not attained the age of 25 and who are receiving assistance from such shelters. Under current law, emergency shelters may not receive reimbursement for meals and supplements provided to individuals who are older than age 18.
(Sec. 1108) This section expands the Pandemic Electronic Benefit Transfer (P-EBT) program by authorizing it to be implemented during any school year in which there is a COVID-19 public health emergency designation in effect. It also allows the program to operate during the summer months.
(The P-EBT program allows USDA to approve state plans to provide emergency nutrition benefits to households with children who would otherwise receive free or reduced-price school meals if their schools were not closed due to a public health emergency.)
TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A--Education Matters
Part 1--Department of Education
(Sec. 2001) This section provides additional FY2021 funding for the Department of Education (ED) to assist states with addressing the impacts of COVID-19 on elementary and secondary schools.
ED must use specified funds to support the identification, enrollment, and school participation of homeless children and youth.
Local educational agencies (LEAs) must reserve funds to address student learning loss. The remaining funds may be used for any allowable purpose under federal education programs and for other specified purposes, including for the purchase of sanitization supplies and educational technology.
LEAs must, within 30 days of receiving funds, develop and publish plans to safely reopen schools for in-person instruction.
(Sec. 2002) This section provides additional FY2021 funding for the Emergency Assistance to Non-Public Schools program, through which states must provide services or assistance to nonpublic schools that enroll a significant percentage of low-income students and are most impacted by COVID-19. These funds may not be used for reimbursements to nonpublic schools.
(Sec. 2003) This section provides additional FY2021 funding for institutions of higher education (IHEs).
IHEs must allocate at least half of these funds to provide emergency financial-aid grants to students.
(Sec. 2004) This section outlines maintenance-of-effort requirements for states, which may be waived by ED. Further, state educational agencies (SEAs) and LEAs must comply with certain maintenance-of-equity requirements.
(Sec. 2005) This section provides additional FY2021 funding for grants to outlying areas based on need.
(Sec. 2006) This section provides additional FY2021 funding for the Kendall Demonstration Elementary School, the Model Secondary School for the Deaf, and Gallaudet University to respond to COVID-19, including to defray institutional expenses and provide financial-aid grants to students.
(Sec. 2007) This section provides additional FY2021 funding for the student aid administration within ED to respond to COVID-19, including through direct outreach to students and borrowers about financial aid and other assistance.
(Sec. 2008) This section provides additional FY2021 funding for Howard University to respond to COVID-19, including to defray institutional expenses and provide financial-aid grants to students.
(Sec. 2009) This section provides additional FY2021 funding for the National Technical Institute for the Deaf to respond to COVID-19, including to defray institutional expenses and provide financial-aid grants to students.
(Sec. 2010) This section provides additional FY2021 funding for the Institute of Education Sciences to study student learning loss caused by COVID-19 and disseminate the findings to SEAs, LEAs, and other entities.
(Sec. 2011) This section provides additional FY2021 funding for program administration within ED to respond to COVID-19 and for salaries and expenses.
(Sec. 2012) This section provides additional FY2021 funding to the Office of Inspector General of ED for salaries and expenses.
(Sec. 2013) This section modifies the so-called 90/10 rule to require for-profit IHEs to include all forms of federal education aid in the revenue calculation for federal student-aid program eligibility.
(Sec. 2014) This section provides additional FY2021 funding to assist states with providing special education and related services to children and students with disabilities.
Part 2--Miscellaneous
(Sec. 2021) This section provides additional FY2021 funding for the National Endowment for the Arts to provide grants to state arts agencies and regional arts organizations.
(Sec. 2022) This section provides additional FY2021 funding for the National Endowment for the Humanities to provide grants to state humanities councils and humanities organizations.
(Sec. 2023) This section provides additional FY2021 funding for the Institute of Museum and Library Services to carry out museum and library services.
Subtitle B--Labor Matters
(Sec. 2101) This section provides funding for various agencies within the Department of Labor to conduct worker protection activities with respect to COVID-19.
Subtitle C--Human Services and Community Supports
(Sec. 2201) This section provides additional funding for the Child Care and Development Block Grant program. States, territories, Indian tribes, and tribal organizations may use this funding to provide child care assistance to essential workers without regard to income eligibility requirements.
(Sec. 2202) This section provides funding for grants to lead child care agencies and providers for personnel costs, facility costs, the purchase of personal protective equipment, and other costs associated with responding to the COVID-19 public health emergency.
(Sec. 2203) This section provides additional funding through FY2022 to Head Start agencies based on their enrollment.
(Sec. 2204) This section provides additional FY2021 funding for programs supporting adult and youth victims of family violence, domestic violence, or dating violence, including grants for community-based services.
(Sec. 2205) This section provides additional FY2021 funding for child abuse or neglect prevention and treatment programs, including grants to states for community-based prevention services.
(Sec. 2206) This section provides additional FY2021 funding for the Corporation for National and Community Service to operate and support national service programs. The corporation must prioritize entities disproportionately impacted by COVID-19 and take into account the diversity of the communities and participants served by such entities.
Subtitle D--Public Health
(Sec. 2301) This section provides additional FY2021 funding to the Centers for Disease Control and Prevention (CDC) for COVID-19 vaccination efforts. The CDC must use some of this funding to supplement certain existing grants awarded to health departments for their COVID-19 vaccination activities.
(Sec. 2302) This section provides additional FY2021 funding to the CDC for activities to increase confidence in vaccines and improve vaccination rates.
(Sec. 2303) This section provides additional FY2021 funding for the Department of Health and Human Services (HHS) to acquire vaccines, therapeutics, and other supplies to prevent and respond to COVID-19, the virus that causes COVID-19 and its variants, and other diseases or viruses with pandemic potential.
(Sec. 2304) This section provides funding for HHS to evaluate the safety and effectiveness of COVID-19 vaccines and therapeutics and to oversee the supply chain for those products. HHS must also carry out reviews, inspections, and related activities necessary to approve medical products and devices that were delayed or cancelled for reasons related to COVID-19.
(Sec. 2305) This section makes individuals who received unemployment compensation in 2021 eligible for cost-sharing subsidies for health care expenses under qualified health insurance plans.
Subtitle E--Testing
(Sec. 2401) This section provides additional FY2021 funding for HHS to carry out various activities to support COVID-19 testing, contact tracing, surveillance, and mitigation measures.
(Sec. 2402) This section provides additional FY2021 funding for the CDC to improve its capacity and the capacity of public health laboratories to conduct genomic sequencing, analytics, and disease surveillance, including for the virus that causes COVID-19 and its variants.
(Sec. 2403) This section provides additional FY2021 funding for the CDC to address COVID-19 and other infectious diseases globally.
(Sec. 2404) This section provides additional FY2021 funding for the CDC to modernize and expand public health data surveillance systems, including to maintain a disease warning system to track COVID-19 and emerging biological threats.
Subtitle F--Public Health Workforce
(Sec. 2501) This section provides additional FY2021 funding for HHS to award grants and take other actions to expand and sustain the public health workforce, including to respond to COVID-19.
(Sec. 2502) This section provides additional FY2021 funding for the Medical Reserve Corps. This is a network of volunteers, including medical providers and public health professionals, organized locally to improve community health and safety.
Subtitle G--Public Health Investments
(Sec. 2601) This section provides additional FY2021 funding to expand health care services and infrastructure of federally qualified health centers and similar entities that serve Native Hawaiians, including specifically for COVID-19 vaccinations and treatments.
(Sec. 2602) This section provides additional FY2021 funding for the National Health Services Corps. This program provides scholarships and student loan repayment to health care providers who agree to work in areas of the United States with limited access to primary care, dental care, and mental health care.
(Sec. 2603) This section provides additional FY2021 funding for the Nurse Corps. This program provides scholarships and student loan repayment to nurses who agree to work in areas of the United States with limited access to primary care and mental health care. It also provides student loan repayment for nurses who work as faculty in nursing schools.
(Sec. 2604) This section provides additional FY2021 funding to establish or expand graduate medical education training programs carried out in teaching health centers.
(Sec. 2605) This section provides additional FY2021 funding to entities that provide family planning services.
Subtitle H--Mental Health and Substance Use Disorder
(Sec. 2701) This section provides additional FY2021 funding for block grants for community mental health services and for mental health and substance use services. This funding must be expended by the end of FY2025.
(Sec. 2702) This section provides additional FY2021 funding for various grants and programs to prevent and treat substance abuse. This funding must be expended by the end of FY2025.
(Sec. 2703) This section provides additional FY2021 funding to the Health Resources and Services Administration (HRSA) for grants and other activities to address and prevent suicide, burnout, mental health conditions, and substance use disorders among health care professionals. HRSA must consider the needs of rural and medically underserved communities in these activities.
(Sec. 2704) This section provides additional FY2021 funding for the CDC to educate health care professionals and first responders about primary prevention of mental health conditions and substance use disorders and treatments.
(Sec. 2705) This section provides additional FY2021 funding for HRSA to award grants to health care providers and health care professional associations to promote mental health among those who work in the health care field.
(Sec. 2706) This section provides additional FY2021 funding to the Substance Abuse and Mental Health Services Administration (SAMHSA) for grants for overdose prevention programs, syringe services programs, and other harm reduction measures.
(Sec. 2707) This section provides additional FY2021 funding to SAMHSA for grants to address community behavioral health needs made worse by the COVID-19 emergency.
(Sec. 2708) This section provides additional FY2021 funding for grants to prevent the long-term consequences of child trauma by providing early intervention services and treatments with a focus on high-risk or medically underserved populations that experience violence-related stress.
(Sec. 2709) This section provides additional FY2021 funding for Project Aware, which promotes access to mental health services among school-aged youth and their families.
(Sec. 2710) This section provides additional FY2021 funding for youth suicide prevention activities and for services for students with mental health or substance use disorders.
(Sec. 2711) This section provides additional FY2021 funding for grants to support mental and behavioral health education and training programs.
(Sec. 2712) This section provides additional FY2021 funding to increase access to pediatric mental health services in primary care settings.
(Sec. 2713) This section provides additional FY2021 funding for certified community behavioral health clinics. These clinics provide integrated mental health and substance use disorder treatment services in communities.
Subtitle I--Exchange Grant Program
(Sec. 2801) This section provides funding for grants for health benefit exchanges to modernize their systems and technology.
Subtitle J--Continued Assistance to Rail Workers
(Sec. 2901)	 This section extends the Railroad Unemployment Insurance Act (RUIA) benefits-registration period through September 6, 2021, for qualified railroad employees to receive an additional RUIA benefit of $600.
(Sec. 2902) This section modifies and reauthorizes the temporary increase of extended RUIA benefits to employees who received regular RUIA benefits during the period beginning July 1, 2019, and ending on June 30, 2022. However, the section does not apply to any employee with respect to a registration period beginning after September 6, 2021.
(Sec. 2903)	This section provides funding through September 6, 2021, to temporarily reimburse states that waive the seven-day waiting period for benefits under the RUIA.
(Sec. 2904)	This section provides funding for FY2021 for the Railroad Retirement Board to prevent, prepare for, and respond to COVID-19. It also provides funding for the Railroad Retirement Board Office of Inspector General for audit, investigatory, and review activities.
Subtitle K--Ratepayer Protection
(Sec. 2911) This section provides funding through FY2022 for the low-income home energy assistance program, with specified limitations.
(Sec. 2912) This section provides funding for FY2021 to HHS to provide grants to states, Indian tribes, and other jurisdictions to assist low-income households 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.
Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship Families
(Sec. 2921) This section provides additional FY2021 funding for programs that provide nutrition, health promotion, and other services for older adults and caregivers.
(Sec. 2922) This section provides additional FY2021 funding for the Administration for Community Living to establish a National Technical Assistance Center on Grandfamilies and Kinship Families. The center must provide technical assistance to government agencies, nonprofits, and other community-based organizations that support grandfamilies and kinship families. The focus must be on families in which the primary caregiver is 55 years or older or the child has one or more disabilities.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A--Defense Production Act of 1950
(Sec. 3101) This section provides additional FY2021 funding to carry out activities under the Defense Production Act of 1950 to manage the supply chain for personal protective equipment, vaccines, and other products to address COVID-19 and other declared public health emergencies. That act confers on the President a broad set of authorities to influence domestic industry in order to provide essential materials and goods for the national defense.
Subtitle B--Housing Provisions
This subtitle provides additional FY2021 funding for rental assistance, homelessness assistance, housing counseling, and housing assistance related to the COVID-19 pandemic.
(Sec. 3201) This section provides FY2021 funding for the Department of the Treasury's Emergency Rental Assistance program, which was established in response to the COVID-19 pandemic. The program provides grants to states, local governments, and territories for financial assistance to households for rent, utilities, and other housing expenses. Low-income households that are at risk of homelessness and are experiencing unemployment or financial hardship are eligible.
The aggregate period of assistance a household may receive under this program may not exceed 18 months.
(Sec. 3202) This section provides FY2021 funding for emergency rental assistance vouchers through the Department of Housing and Urban Development (HUD) for families and individuals who are (1) experiencing homelessness; (2) at risk of homelessness; (3) fleeing, or attempting to flee, domestic violence and other dangerous situations; or (4) recently homeless.
(Sec. 3203) This section provides FY2021 funding for rental assistance through USDA for individuals living in certain rural rental property.
(Sec. 3204) This section provides FY2021 funding for the Neighborhood Reinvestment Corporation for grants to housing counseling intermediaries for housing counseling services, including counseling provided directly to households facing housing instability.
(Sec. 3205) This section provides FY2021 funding for HUD's HOME Investment Partnerships Program. Funding is provided for tenant-based rental assistance, development and support of affordable housing, supportive housing services, and the acquisition of non-congregate shelter units. These units may remain non-congregate shelter units, be converted into permanent affordable housing, or be used as emergency shelter.
Individuals qualifying for such assistance include at-risk veterans and individuals who are homeless, at risk of homelessness, or fleeing or attempting to flee domestic violence or other dangerous situations.
(Sec. 3206) This section establishes and provides FY2021 funding for the Homeowner Assistance Fund, which provides assistance to mitigate the financial hardships associated with the COVID-19 pandemic. Specifically, grants are provided to states, territories, and tribes for the purpose of preventing homeowner mortgage delinquency, defaults, foreclosures, loss of utilities, and displacements of homeowners experiencing financial hardship after January 21, 2020.
(Sec. 3207) This section provides FY2021 funding to USDA's Direct Home Loan and Housing Repair Loan programs for rural housing.
(Sec. 3208) This section provides FY2021 funding for the Fair Housing Initiatives Program for fair housing organizations to address fair housing inquiries, complaints, investigations, outreach services, and the costs of delivering or adapting services related to the COVID-19 pandemic.
Subtitle C--Small Business (SSBCI)
(Sec. 3301) This section reauthorizes the State Small Business Credit Initiative and provides FY2021 funding for COVID-19 support to eligible small businesses.
Specifically, the section provides this funding for states and tribal governments to support small business credit expansion programs that deliver loans or investments to eligible small businesses. The section allocates specified portions of this funding for (1) states to support businesses that are owned by socially and economically disadvantaged individuals, (2) an incentive program to boost funding for states that demonstrate robust support for those businesses, (3) support for very small businesses (e.g., those with fewer than 10 employees), and (4) tribal governments.
Additionally, Treasury may provide funds to states, the Minority Business Development Agency, or other advisory firms to provide technical assistance to specified small businesses.
Subtitle D--Public Transportation
(Sec. 3401) This section provides funding through FY2024 to the Federal Transit Administration to provide grants to state, local, and tribal governments, and publicly owned operators of public transportation. The grants shall be used for transit agencies to prevent, prepare for, and respond to COVID-19, including for (1) reimbursement for payroll of public transportation; (2) operating costs to maintain service due to lost revenue due as a result of the COVID-19 public health emergency, including the purchase of personal protective equipment; and (3) paying the administrative leave of operations or contractor personnel due to reductions in service.
This section provides funding for
TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
(Sec. 4001) This section establishes and funds the Emergency Federal Employee Leave Fund.
Amounts in the fund shall be available for reimbursement to an agency for the use of paid leave by any agency employee who is unable to work because the employee
The section sets forth limitations on such leave.
(Sec. 4002) This section provides funding for
(Sec. 4006) This section provides financial assistance for COVID-19-related funeral expenses, for which the federal cost share shall be 100%.
(Sec. 4007) This section provides funding for
(Sec. 4015) This section extends for one year the authority of federal agencies to reimburse contractors for certain leave paid to employees or subcontractors due to facility closures or other restrictions as result of COVID-19.
(Sec. 4016) This section provides that certain federal employees shall, with respect to any claim for workers' compensation benefits, be deemed to have an injury proximately caused by exposure to COVID-19 arising out of the nature of the employee's employment. Such an employee, or a beneficiary of such an employee, shall be entitled to benefits for such claim, including disability compensation, medical services, and survivor benefits.
A covered employee is an individual who
An individual who is exclusively teleworking during the exposure period is not covered.
The costs of benefits for claims approved on the basis of this section shall not be included in the annual statement of the cost of benefits and other payments of an agency or instrumentality. Costs of administration of such claims may be paid from the Employees' Compensation Fund and shall not be subject to a provision regarding payment of the fair share of administrative costs.
TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
This title modifies and extends existing programs and creates new programs to support small businesses, restaurants, shuttered venue operators, and other entities that have been affected during the COVID-19 pandemic.
(Sec. 5001) This section provides FY2021 funding for and otherwise modifies the Paycheck Protection Program (PPP). Specifically, the section expands eligibility for the program (and for second-draw loans under the program) to include certain nonprofit entities and certain internet publishing organizations. The section also excludes from the loan forgiveness calculation certain payroll costs related to continuation coverage premium assistance.
(Sec. 5002) This section provides additional FY2021 funding for emergency grants under the Economic Injury Disaster Loan (EIDL) Program. These grants must be awarded to (1) entities that have not already received the full grant amount to which they are entitled under current law, and (2) small businesses that have suffered an economic loss of greater than 50% and that have 10 or fewer employees.
(Sec. 5003) This section establishes through December 31, 2021, and provides FY2021 funding for the Restaurant Revitalization Fund, from which Treasury must make grants to eligible restaurants for specified costs such as payroll, operational expenses, and paid sick leave.
For the grant program's initial 21-day period, Treasury must prioritize awarding grants to marginalized and underrepresented communities. Grant amounts must be equal to the recipient's pandemic-related revenue loss, and the calculation of this loss must be reduced by any amounts received under the PPP or the EIDL Program.
(Sec. 5004) This section establishes and provides FY2021 funding for a Community Navigator pilot program to improve access to COVID-19 assistance programs and resources for small businesses.
(Sec. 5005) This section provides additional FY2021 funding for grants to shuttered venue operators, and it reduces the amount of these grants by the total amount of any PPP or EIDL Program funds that the grant recipient has received on or after December 27, 2020.
(Sec. 5006) This section provides additional funding in FY2021 for administrative expenses related to specified COVID-19 relief measures and for the EIDL Program.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
(Sec. 6001) This section provides funding to the Department of Commerce, the Environmental Protection Agency (EPA), and the U.S. Fish and Wildlife Service (USFWS). Specifically, it provides funding to Commerce for the Economic Development Administration.
(Sec. 6002) Within the EPA, this section provides funding to address health outcome disparities from pollution and the COVID-19 pandemic.
(Sec. 6003) Within the USFWS, this section provides funding for (1) wildlife investigations, efforts to address illegal trade of animals or plants, and related activities; (2) the care of certain species, such as rescued wildlife; and (3) research and other activities to detect, respond, and manage wildlife disease outbreaks before they become pandemics.
TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A--Transportation and Infrastructure
(Sec. 7101) 	This section provides funding through FY2024 to the National Railroad Passenger Corporation (Amtrak) for grants to prevent, prepare for, and respond to COVID-19. For example, Amtrak shall use specified amounts to (1) restore the frequency of rail service on long-distance and rehire employees furloughed on or after October 1, 2020, as a result of COVID-19; (2) offset amounts required to be paid by states for state-supported routes; (3) repay or prepay debt, including for loans from the Department of Transportation (DOT); and (4) provide project management oversight.
(Sec. 7102) This section provides funding through FY2024 for assistance to airport sponsors to prevent, prepare for, and respond to COVID-19, including for costs related to operations, personnel, cleaning, sanitization, janitorial services, combating the spread of pathogens at the airport, and debt service payments.
(Sec. 7103) This section establishes in the Federal Aviation Administration (FAA) the Emergency FAA Employee Leave Fund for the use of paid leave by an FAA employee who is unable to work due to COVID-19.
(Sec. 7104) This section establishes in the Transportation Security Administration (TSA) the Emergency TSA Employee Leave Fund for the use of paid leave by a TSA employee who is unable to work due to COVID-19.
Subtitle B--Aviation Manufacturing Jobs Protection
(Sec. 7202) This section directs DOT to establish a payroll support program and enter into agreements with employers that meet specified criteria to provide public contributions to supplement compensation of an eligible employee group. Eligible employee group means the portion of an employer's U.S. workforce that (1) does not exceed 25% of the employer's total U.S. workforce as of April 1, 2020; (2) contains only employees with a total compensation level of $200,000 or less per year; and (3) is engaged in aviation manufacturing activities and services, or maintenance, repair, and overhaul activities and services.
Subtitle C--Airlines
(Sec. 7301) This section directs DOT to provide financial assistance to certain air carriers and contractors for the continuation of payment of employee wages, salaries, and benefits.
Subtitle D--Consumer Protection and Commerce Oversight
(Sec. 7401) This section provides additional FY2021 funding for the Consumer Product Safety Commission to conduct surveillance at ports of entry, and other monitoring activities, to identify products with risks associated with COVID-19.
(Sec. 7402) This section provides funding for the Federal Communications Commission to reimburse schools and libraries for the purchase of computer and internet connectivity equipment during the COVID-19 public health emergency.
(Sec. 7403) This section provides additional FY2021 funding for the Office of the Inspector General of Commerce to respond to COVID-19.
(Sec. 7404) This section provides additional FY2021 funding for the Federal Trade Commission to address complaints and respond to unfair or deceptive practices related to COVID-19.
Subtitle E--Science and Technology
(Sec. 7501) This section provides additional FY2021 funding for the National Institute of Standards and Technology to support research, development, and testing related to COVID-19.
(Sec. 7502) This section provides additional FY2021 funding for National Science Foundation to provide research grants, scholarships, cooperative agreements, and other activities to respond to COVID-19.
Subtitle F--Corporation for Public Broadcasting
(Sec. 7601) This section provides additional FY2021 funding for the Corporation for Public Broadcasting to respond to COVID-19, including by providing grants to public broadcast stations.
TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS
(Sec. 8001) This section provides funding to remain available through FY2023 for veterans' benefits claims and appeals processing purposes.
(Sec. 8002) This section provides funding to remain available through FY2023 for Department of Veterans Affairs (VA) medical and health care programs, with a specified amount available for the Veterans Community Care Program.
(Sec. 8003) This section provides funding to remain available through FY2022 for the VA's supply chain modernization initiative.
(Sec. 8004) This section provides varying amounts to fund state homes. A state home is a home established by a state for veterans who are disabled by age, disease, or otherwise and incapable of earning a living because of such disability. The term also includes a home that furnishes nursing home care for veterans.
(Sec. 8005) This section provides funding for FY2021 to the Office of Inspector General of the VA.
(Sec. 8006) This section requires and funds the implementation of a program under which the VA must provide up to 12 months of nontransferable retraining assistance to up to 17,250 eligible veterans for the pursuit of a specified program of education. Under the bill, an eligible veteran is an individual who, among other requirements, is unemployed due to COVID-19.
(Sec. 8007) This section requires the VA to provide for any co-payment or other cost sharing for veterans between April 6, 2020, and September 30, 2021. The VA must reimburse any veteran who paid a co-payment or other cost sharing for VA health care during this time period.
(Sec. 8008) This section establishes and funds the Emergency Department of Veterans Affairs Employee Leave Fund to provide paid leave through September 30, 2021, to specified employees for reasons related to COVID-19.
TITLE IX--COMMITTEE ON FINANCE
Subtitle A--Crisis Support for Unemployed Workers
Part 1--Extensions of Care Act Unemployment Provisions
(Sec. 9011) This section extends pandemic unemployment assistance (PUA) for up to 79 weeks through September 6, 2021. Certain payments of PUA to an individual shall not be considered as an overpayment; however, a PUA recipient shall not receive such assistance and pandemic emergency unemployment compensation (PEUC) for the same week of unemployment.
(Sec. 9012) This section provides funding through September 6, 2021, for the transfer of funds to state accounts in the Unemployment Trust Fund for the reimbursement of certain governmental entities and nonprofit organizations for amounts paid (in lieu of contributions) into such accounts. This section also increases the amount of these reimbursements from 50% to 75% of amounts paid for weeks of unemployment beginning after March 31, 2021, and ending on or before September 6, 2021.
(Sec. 9013) This section extends through September 6, 2021, federal-state agreements under which the aggregate amount of weekly employment compensation included an additional $300 in federal pandemic unemployment compensation. This section also extends through such date the additional $100 in mixed earner unemployment compensation to certain recipients of at least $5,000 of self-employment income in the most recent taxable year before the individual applied for regular compensation.
(Sec. 9014) This section provides funding through September 6, 2021, for unemployment benefits for the first week of unemployment paid by states without a one-week waiting period. This section also retroactively provides such funding 100% instead of 50% for weeks of unemployment after December 31, 2020.
(Sec. 9015) This section temporarily waives through September 6, 2021, certain merit staffing requirements with respect to certain temporary hiring actions taken by states to quickly process unemployment claims.
(Sec. 9016) This section provides funding for 53 additional weeks of PEUC through September 6, 2021, for individuals who have exhausted all rights to regular unemployment compensation and meet other specified requirements.
(Sec. 9017) This section provides funding to temporarily reimburse states for making short-time compensation (STC) payments under existing or new STC programs for weeks of unemployment ending on or before September 6, 2021. (STC, also known as work sharing, is a program that provides prorated unemployment compensation to workers whose hours have been reduced in lieu of a layoff.)
(Sec. 9018) This section provides funding to support STC payments by states that do not have STC programs under state law through September 6, 2021.
Part 2--Extension of FFCRA Unemployment Provisions
(Sec. 9021) This section extends the suspension on the accrual of interest through September 6, 2021, on federal payments made to states for assistance with unemployment.
(Sec. 9022) This section extends the federal share of payments to states for extended and regular unemployment compensation through September 6, 2021.
Part 3--Department of Labor Funding for Timely, Accurate, and Equitable Payment
(Sec. 9031) This section provides funding to the Department of Labor for FY2021 (1) for federal activities relating to the administration of unemployment compensation programs; and (2) to detect and prevent fraud, promote equitable access, and ensure the timely payment of benefits for unemployment compensation programs, including programs extended under this subtitle.
Part 4--Other Provisions
(Sec. 9041) This section extends through December 31, 2026, the limitation on excess farm and business losses of noncorporate taxpayers.
(Sec. 9042) This section allows taxpayers with adjusted gross incomes of less than $150,000 (regardless of their filing status) to exclude up to $10,200 in unemployment compensation from their gross income in 2020.
Subtitle B--Emergency Assistance to Families Through Home Visiting Programs  (Sec. 9101) This section provides additional FY2021 funding for entities receiving grants for early childhood home visitation programs. The funds must be used to facilitate virtual visits, provide hazard pay to staff, train home visitors, or provide other supports to families participating in such programs.  Subtitle C--Emergency Assistance to Children and Families  (Sec. 9201) This section provides additional FY2021 funding to states, territories, and Indian tribes to supplement Temporary Assistance for Needy Families block grants. These funds must be allocated according to a specified formula and used for only nonrecurrent short-term benefits, such as cash benefits for families experiencing hardship resulting from the COVID-19 pandemic.
Subtitle D--Elder Justice and Support Guarantee
(Sec. 9301) This section provides additional funding for elder justice programs, including adult protective services that report and investigate abuse of older adults and adults with disabilities.
Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-19  (Sec. 9401) This section provides additional funding for quality improvement organizations under Medicare to support COVID-19 infection control and vaccination uptake at skilled nursing facilities.
(Sec. 9402) This section provides additional funding to deploy teams to support skilled nursing facilities with cases of COVID-19 among residents or staff during, and for one year after, the COVID-19 public health emergency.  Subtitle F--Preserving Health Benefits for Workers  (Sec. 9501) This section provides health insurance premium assistance for individuals who become eligible for, and elect to enroll in, the COBRA (Consolidated Omnibus Budget Reconciliation Act) continuation coverage program.
Specifically, the premiums for such individuals are treated as paid through September 30, 2021. The section also extends the election period for eligible individuals who have not elected COBRA coverage and for individuals who elected COBRA coverage but discontinued the coverage.  Subject to specified requirements for eligible individuals changing or enrolling in other health plans under this program, such assistance is not available once an individual becomes eligible for any other group health plan. Assistance eligible individuals must notify their group health plan when they become eligible for coverage under another plan, subject to monetary penalties.  Additionally, the section requires employers to provide eligible individuals specified written notice about the premium assistance program, including, among other information, available health plan enrollment options and the date that such assistance expires.  Further, Treasury must reimburse employers, group health plans, and insurance issuers through a payroll tax credit or refund for unpaid premiums that were treated as paid under the program.  Premium assistance is not considered income for federal income tax purposes.
Subtitle G--Promoting Economic Security
PART 1--2021 RECOVERY REBATES TO INDIVIDUALS
(Sec. 9601) This section allows the payment of recovery rebates to individual taxpayers in 2021. The rebate amounts are $1,400 for an individual taxpayer ($2,800 for joint returns) and $1,400 for each taxpayer dependent. The amount of the rebate is limited by the taxpayer's adjusted gross income. To be eligible for the rebate, taxpayers must include a valid Social Security account number on their tax returns.
Treasury must make advance payments of recovery rebates and carry out an outreach program to inform taxpayers of their eligibility for advance payments.
This section provides additional funding for necessary expenses of the Internal Revenue Service, for the Bureau of the Fiscal Service, and for the Treasury Inspector General for Tax Administration for oversight purposes.
PART 2--CHILD TAX CREDIT
(Sec. 9611) This section revises and increases the child tax credit in 2021 and makes the credit refundable. The amount of the credit shall increase to $3,000 for each child under age 17 and to $3,600 for children under the age of 6 years. The amount of the credit is reduced based upon the adjusted gross income of the taxpayer.
Treasury must establish a program for advance payments of the child tax credit.
(Sec. 9612) This section sets forth rules for the application of the child tax credit in U.S. possessions and territories.
PART 3--EARNED INCOME TAX CREDIT
(Sec. 9621) This section revises the earned income tax credit (EITC) in 2021 for individuals with no qualifying children. It lowers the minimum age for eligibility for the credit for students and foster youth.
(Sec. 9622) This section eliminates the verification requirement for EITC recipients with no children.
(Sec. 9623) This credit expands eligibility for the EITC for certain separated spouses.
(Sec. 9624) This section increases the threshold for disqualification of the EITC based on investment income from $2,200 to $10,000.
(Sec. 9625) This section sets forth rules for the application of the EITC in U.S. possessions.
(Sec. 9626) This section permits taxpayers whose earned income in 2021 is less than their earned income in 2019 to elect to substitute 2019 earned income for purposes of calculating the EITC.
PART 4--DEPENDENT CARE ASSISTANCE
(Sec. 9631) This section increases rate of the tax credit for child and dependent care expenses and makes the credit refundable. It also increases the dollar limit on such expenses that are eligible for the credit.
(Sec. 9632) This section increases the amount of the tax exclusion for employer-provided dependent care assistance to $10,500 in 2021.
PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE
(Sec. 9641) This section allows certain employers whose businesses were affected by COVID-19 a payroll tax credit for 100% of qualified sick leave wages paid in a calendar quarter.
(Sec. 9642) This section allows a refundable income tax credit for sick leave for self-employed individuals.
(Sec. 9643) This section allows self-employed individuals a refundable income tax credit for 100% of qualified family leave.
PART 6--EMPLOYEE RETENTION CREDIT
(Sec. 9651) This section allows certain employers whose businesses were affected by the COVID-19 pandemic and who experienced a reduction of gross receipts due to the pandemic a payroll tax credit for 70% of employee wages in a calendar quarter.
The credit may not exceed $50,000 for startup businesses and the amount of employee wages taken into account for purposes of the credit may not exceed $10,000 in any calendar quarter. The credit applies to wages paid after June 30, 2021, and before January 1, 2022.
PART 7--PREMIUM TAX CREDIT
(Sec. 9661) This section provides for increases in the rate of the refundable tax credit for coverage under qualified health plan (premium tax credit) in 2021 and 2022 for certain low-income taxpayers.
(Sec. 9662) This section allows a temporary modification for taxable years beginning in 2020 of limitations on the reconciliation of the premium tax credit with advance payments of the credit.
(Sec. 9663) This section extends eligibility for the premium tax credit to individuals receiving unemployment compensation in 2021.
PART 8--MISCELLANEOUS PROVISIONS
(Sec. 9671) This section repeals the taxpayer election to allocate and apportion interest expense of each member of a domestic corporation that is a member of an affiliated group on a worldwide basis.
(Sec. 9672) This section allows an exclusion from gross income for targeted Economic Injury Disaster Loan advances received from the Small Business Administration (SBA).
(Sec. 9673) This section allows an exclusion from gross income for restaurant revitalization grant amounts received from the SBA.
(Sec. 9674) This section provides for a de minimis exception to the reporting requirements of third party network transactions for transactions not exceeding $600.
(Sec. 9675) This section modifies the tax treatment of income attributable to the forgiveness of certain student loan indebtedness incurred between 2021 and 2026. It excludes from student gross income, for income tax purposes, income from the discharge of student loans for postsecondary education expenses, private education loans, and loans from certain tax-exempt educational organizations.
Subtitle H--Pensions
(Sec. 9701) This section permits multiemployer pension plans to elect to retain their funding zone status from the previous year for either (1) the first plan year beginning during the period from March 1, 2020, through February 28, 2021; or (2) the next succeeding plan year, as designated by the plan sponsor. Further, if such a plan is in endangered or critical status for the plan year preceding the designated plan year, the plan is not required to update its funding improvement or rehabilitation plans or schedules until the plan year following such designated year.
If an election has been made under this section, but the plan has been certified as in critical status for the designated plan year, the plan is treated as in critical status for the purpose of specified tax liability and contribution requirements.
(Sec. 9702) This section permits a multiemployer pension plan to extend by five years the funding improvement or rehabilitation period if the plan is designated as in endangered or critical status for a plan year beginning in 2020 or 2021.
(Sec. 9703) This section modifies the minimum funding standards for multiemployer pension plans to account for investment losses and other losses related to the COVID-19 pandemic. The section permits two years of experience losses to be amortized over 30 years instead of 15 years. This section does not apply to plans receiving special financial assistance.
(Sec. 9704) This section expands the authority of, and provides funding for, the Pension Benefit Guaranty Corporation (PBGC) to provide special financial assistance to eligible multiemployer pension plans that are in various declining or critical statuses. The PBGC must issue application requirements for such assistance and may require, subject to certain limitations, reasonable conditions on plans receiving assistance.  Plans approved for special financial assistance must be paid the amount sufficient for the plan to pay the full benefits due through the plan year ending in 2051. Plans receiving special assistance are deemed to be in critical status and must follow certain requirements such as reinstating any benefits that have been suspended.  This section also increases the PBGC insurance premium for multiemployer pension plans.
(Sec. 9705) This section revises the amortization rules for single employer pension plans. The section reduces shortfall amortization bases and the required shortfall amortization installments for specified plan years to zero. It also extends the shortfall amortization period from 7 years to 15 years.
(Sec. 9706) This section extends and modifies the pension funding stabilization percentages for single employer pension plans. The percentages are used to determine the applicable interest rates for valuing single employer plan liabilities that affect a plan's minimum funding requirements. It also sets a floor of 5% on the average segment rate for any 25-year period.
(Sec. 9707) This section expands the eligibility for special funding rules for pension plans operated by certain community newspapers.
(Sec. 9708) This section expands the limitation on the tax deductibility of certain employees' annual compensation that is above $1 million to include an employer's five highest paid employees beginning in 2027.
TITLE IX--COMMITTEE ON FINANCE
Subtitle I--Child Care for Workers
(Sec. 9801) This section provides permanent funding for the Child Care Entitlement to States and specifically makes this funding available to U.S. territories.
Subtitle J--Medicaid
(Sec. 9811) This section requires state Medicaid programs to cover vaccines, testing, and treatments for COVID-19 without cost-sharing until one year after the end of the public health emergency. The section applies a 100% federal matching rate, also known as the Federal Medical Assistance Percentage (FMAP), to COVID-19 vaccines during this period. States may also cover COVID-19 vaccines and treatments, in addition to testing, for uninsured individuals. The section also specifically includes drugs that are used to treat or prevent COVID-19 in the Medicaid Drug Rebate Program.
(Sec. 9812) This section temporarily allows states to provide one year of postpartum coverage under Medicaid. Current law requires 60 days of postpartum coverage.
(Sec. 9813) This section temporarily allows state Medicaid programs to cover certain community-based mobile crisis intervention services for individuals experiencing a mental health or substance-use disorder crisis outside of a facility setting.
(Sec. 9814) This section temporarily increases the FMAP for states that elect to participate in Medicaid expansion (pursuant to the Patient Protection and Affordable Care Act) if they have not already done so.
(Sec. 9815) This section temporarily applies a 100% FMAP to services provided through Urban Indian Organizations, Native Hawaiian Health Centers, and other specified entities.
(Sec. 9816) This section terminates certain limitations regarding drug rebates under the Medicaid Drug Rebate Program. Currently, the maximum rebate that drug manufacturers must pay for single-source and innovator multiple-source drugs is 100% of the average manufacturer price of the drug. The section specifies that this limitation only applies to rebate periods that begin before January 1, 2024.
(Sec. 9817) This section temporarily increases the FMAP for home- and community-based services. In order to receive the increase, states must implement activities that enhance, expand, or strengthen such services under their Medicaid programs.
(Sec. 9818) This section provides funding for COVID-19 strike teams that can be deployed to Medicaid nursing facilities during, and for one year after, the public health emergency to help with clinical care, infection control, or staffing.
(Sec. 9819) This section requires the Centers for Medicare & Medicaid Services (CMS) to recalculate Medicaid disproportionate share hospital (DSH) allotments for states so as to ensure that certain FMAP increases do not affect the total payments states can make during the COVID-19 public health emergency. (DSHs are hospitals that receive additional payment under Medicaid for treating a large share of low-income patients.)
Subtitle K--Children's Health Insurance Program
(Sec. 9821) This section requires Children's Health Insurance Program (CHIP) coverage of COVID-19 vaccines, testing, and treatments without cost-sharing until one year after the end of the public health emergency. The section applies a 100% enhanced FMAP to COVID-19 vaccines during this period.
(Sec. 9822) This section temporarily allows states to provide one year of postpartum coverage under CHIP. Specifically, states that choose to provide one year of postpartum coverage under Medicaid (as authorized under this bill) must also extend the coverage period under CHIP.
Subtitle L--Medicare
(Sec. 9831) This section establishes an area wage adjustment floor for Medicare hospital payments in all-urban states (i.e., states that have no rural areas or rural hospitals) and excludes such adjustments from certain budget neutrality rules. The CMS must determine the floor using a specified methodology.
(Sec. 9832) This section allows for Medicare payment of ground ambulance services that did not result in the actual transport of an individual to a permitted facility, if the lack of transport was due to community-wide COVID-19 protocols for emergency medical services during the public health emergency.
(Sec. 9833) This section provides funding for the Office of the Inspector General of HHS to oversee the agency's COVID-19 activities.
Subtitle M--Coronavirus State and Local Fiscal Recovery Funds
(Sec. 9901) This section provides funding to states, territories, and tribal governments to mitigate the fiscal effects stemming from the COVID-19 public health emergency.
A state, territory, or tribal government shall use the funds to cover costs incurred by December 31, 2024, to
The section prohibits (1) the use of funds to reduce or delay the imposition of a tax or tax increase, or (2) deposit of the funds into a pension fund.
The section provides funding for 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 COVID-19 emergency.
The section makes provides funding for tribal governments and certain local governments for FY2022-FY2023, to be allocated by Treasury, taking into account economic conditions.
TITLE IX--COMMITTEE ON FINANCE
Subtitle N--Other Provisions
(Sec. 9911) This section provides funding for payments to Medicare, Medicaid, and CHIP health care providers in rural areas for health care expenses and lost revenues that are attributable to COVID-19.
(Sec. 9912) This section extends the authority to collect certain customs user fees through FY2030.
TITLE X--COMMITTEE ON FOREIGN RELATIONS
(Sec. 10001) This section provides additional FY2021 funding for the Department of State, in conducting the foreign affairs of the United States, to prevent, prepare for, and respond to COVID-19 domestically or internationally.
(Sec. 10002) This section provides additional FY2021 funding to the U.S. Agency for International Development (USAID) for its necessary expenses to prevent, prepare for, and respond to COVID-19 domestically or internationally.
(Sec. 10003) This section provides additional FY2021 funding, to be allocated among the USAID and the State Department, for international economic support in the form of health programs to prevent, prepare for, and respond to COVID-19.
(Sec. 10004) This section provides additional FY2021 funding for the State Department to prevent, prepare for, and respond to COVID-19 by assisting refugees and migrants, including through contributions to relevant international humanitarian organizations.
(Sec. 10005) This section provides additional FY2021 funding for the State Department to support the priorities and objectives of the United Nations (U.N.) Global Humanitarian Response Plan COVID-19 through voluntary contributions to international organizations and programs administered by those organizations. This response plan, implemented by U.N. agencies, is a coordinated global humanitarian response plan to fight COVID-19 in vulnerable countries.
TITLE XI--COMMITTEE ON INDIAN AFFAIRS
(Sec. 11001) This section provides additional FY2021 funding for the Indian Health Service to address the impacts of COVID-19 on the operation of health and sanitation programs, including by replacing lost third-party reimbursements, improving health technology, distributing and administering vaccines, and increasing mental health and substance use prevention and treatment services, as well as for expenses relating to the delivery of potable water.
(Sec. 11002) This section provides additional FY2021 funding for the Bureau of Indian Affairs to address the impacts of COVID-19 on social welfare and public safety programs, including by providing for tribal housing improvement, tribal government services and child welfare assistance, and delivery of potable water.
These funds shall be excluded from the calculation of funds received by those tribal governments that participate in the Small and Needy program.
(Sec. 11003) This section provides additional FY2021 funding to tribal communities for federal housing assistance through the Native American Housing Block Grant, Native Hawaiian Housing Block Grant, and Indian Community Development Block Grant programs.
(Sec. 11004) This section provides additional FY2021 funding for the Administration for Native Americans to award emergency grants to tribal communities for Native American language preservation and maintenance.
(Sec. 11005) This section provides additional FY2021 funding for the Bureau of Indian Education (BIE) to allocate, within 45 days, for programs or activities that are operated or funded by the BIE, for BIE-funded elementary and secondary schools, and for tribal colleges or universities.
(Sec. 11006) This section provides additional FY2021 funding for the Department of Education to award grants to tribal education agencies, Native Hawaiian education organizations, and Alaska Native education organizations. Grant funds may be used for certain programs and services, including early childhood education programs and family literacy services.
[117th Congress Public Law 2]
[From the U.S. Government Publishing Office]



[[Page 3]]

                    AMERICAN RESCUE PLAN ACT OF 2021

[[Page 135 STAT. 4]]

Public Law 117-2
117th Congress

                                 An Act


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

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

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

    The table of contents for this Act is as follows:

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

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

                         Subtitle A--Agriculture

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

                          Subtitle B--Nutrition

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

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

                      Subtitle A--Education Matters

                     PART 1--Department of Education

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

[[Page 135 STAT. 5]]

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

                          PART 2--Miscellaneous

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

                        Subtitle B--Labor Matters

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

            Subtitle C--Human Services and Community Supports

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

                        Subtitle D--Public Health

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

                           Subtitle E--Testing

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

                   Subtitle F--Public Health Workforce

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

                  Subtitle G--Public Health Investments

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

          Subtitle H--Mental Health and Substance Use Disorder

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

[[Page 135 STAT. 6]]

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

                   Subtitle I--Exchange Grant Program

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

            Subtitle J--Continued Assistance to Rail Workers

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

                    Subtitle K--Ratepayer Protection

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

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

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

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

               Subtitle A--Defense Production Act of 1950

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

                     Subtitle B--Housing Provisions

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

                   Subtitle C--Small Business (SSBCI)

Sec. 3301. State Small Business Credit Initiative.

                    Subtitle D--Public Transportation

Sec. 3401. Federal Transit Administration grants.

    TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

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

        TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

Sec. 5001. Modifications to paycheck protection program.

[[Page 135 STAT. 7]]

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

           TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

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

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

              Subtitle A--Transportation and Infrastructure

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

           Subtitle B--Aviation Manufacturing Jobs Protection

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

                          Subtitle C--Airlines

Sec. 7301. Air Transportation Payroll Support Program Extension.

         Subtitle D--Consumer Protection and Commerce Oversight

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

                   Subtitle E--Science and Technology

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

             Subtitle F--Corporation for Public Broadcasting

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

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

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

                     TITLE IX--COMMITTEE ON FINANCE

            Subtitle A--Crisis Support for Unemployed Workers

         PART 1--Extension of CARES Act Unemployment Provisions

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

[[Page 135 STAT. 8]]

           PART 2--Extension of FFCRA Unemployment Provisions

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

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

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

                        PART 4--Other Provisions

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

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

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

        Subtitle C--Emergency Assistance to Children and Families

Sec. 9201. Pandemic Emergency Assistance.

             Subtitle D--Elder Justice and Support Guarantee

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

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

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

           Subtitle F--Preserving Health Benefits for Workers

Sec. 9501. Preserving health benefits for workers.

                 Subtitle G--Promoting Economic Security

              PART 1--2021 Recovery Rebates to Individuals

Sec. 9601. 2021 recovery rebates to individuals.

                        PART 2--Child Tax Credit

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

                    PART 3--Earned Income Tax Credit

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

                    PART 4--Dependent Care Assistance

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

             PART 5--Credits for Paid Sick and Family Leave

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

                    PART 6--Employee Retention Credit

Sec. 9651. Extension of employee retention credit.

                       PART 7--Premium Tax Credit

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

[[Page 135 STAT. 9]]

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

                    PART 8--Miscellaneous Provisions

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

                          Subtitle H--Pensions

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

                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

                          Subtitle J--Medicaid

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

             Subtitle K--Children's Health Insurance Program

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

                          Subtitle L--Medicare

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

      Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

[[Page 135 STAT. 10]]

                      Subtitle N--Other Provisions

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

                 TITLE X--COMMITTEE ON FOREIGN RELATIONS

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

                  TITLE XI--COMMITTEE ON INDIAN AFFAIRS

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

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

                         Subtitle A--Agriculture

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

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

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

[[Page 135 STAT. 11]]

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

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

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

[[Page 135 STAT. 12]]

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

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

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

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

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

[[Page 135 STAT. 13]]

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

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

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

[[Page 135 STAT. 14]]

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

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

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

[[Page 135 STAT. 15]]

                          Subtitle B--Nutrition

SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

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

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

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

[[Page 135 STAT. 16]]

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

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

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

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

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

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

[[Page 135 STAT. 17]]

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

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

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

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

[[Page 135 STAT. 18]]

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

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

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

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

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

[[Page 135 STAT. 19]]

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

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

                      Subtitle A--Education Matters

                     PART 1--DEPARTMENT OF EDUCATION

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

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

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

[[Page 135 STAT. 20]]

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

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

[[Page 135 STAT. 21]]

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

[[Page 135 STAT. 22]]

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

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

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

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

[[Page 135 STAT. 23]]

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

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

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

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

[[Page 135 STAT. 24]]

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

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

[[Page 135 STAT. 25]]

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

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

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

    (d) Definitions.--In this section:

[[Page 135 STAT. 26]]

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

[[Page 135 STAT. 27]]

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

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

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

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

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

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

[[Page 135 STAT. 28]]

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

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

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

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

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

[[Page 135 STAT. 29]]

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

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

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

                          PART 2--MISCELLANEOUS

SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

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

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

[[Page 135 STAT. 30]]

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

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

                        Subtitle B--Labor Matters

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

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

[[Page 135 STAT. 31]]

            Subtitle C--Human Services and Community Supports

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

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

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

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

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

[[Page 135 STAT. 32]]

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

[[Page 135 STAT. 33]]

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

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

[[Page 135 STAT. 34]]

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

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

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

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

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

[[Page 135 STAT. 35]]

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

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

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

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

[[Page 135 STAT. 36]]

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

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

[[Page 135 STAT. 37]]

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

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

                        Subtitle D--Public Health

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

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

[[Page 135 STAT. 38]]

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

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

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

[[Page 135 STAT. 39]]

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

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

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

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

[[Page 135 STAT. 40]]

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

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

                           Subtitle E--Testing

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

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

[[Page 135 STAT. 41]]

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

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

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

[[Page 135 STAT. 42]]

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

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

                   Subtitle F--Public Health Workforce

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

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

[[Page 135 STAT. 43]]

SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.

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

                  Subtitle G--Public Health Investments

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

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

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

[[Page 135 STAT. 44]]

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

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

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

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

[[Page 135 STAT. 45]]

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

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

          Subtitle H--Mental Health and Substance Use Disorder

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

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

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

[[Page 135 STAT. 46]]

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

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

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

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

[[Page 135 STAT. 47]]

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

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

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

[[Page 135 STAT. 48]]

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

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

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

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

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

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

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

[[Page 135 STAT. 49]]

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

                   Subtitle I--Exchange Grant Program

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

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

            Subtitle J--Continued Assistance to Rail Workers

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

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

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

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

[[Page 135 STAT. 50]]

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

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

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

[[Page 135 STAT. 51]]

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

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

                    Subtitle K--Ratepayer Protection

SEC. 2911. FUNDING FOR LIHEAP.

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

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

[[Page 135 STAT. 52]]

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

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

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

SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

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

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

[[Page 135 STAT. 53]]

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

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

               Subtitle A--Defense Production Act of 1950

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

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

[[Page 135 STAT. 54]]

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

                     Subtitle B--Housing Provisions

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

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

[[Page 135 STAT. 55]]

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

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

[[Page 135 STAT. 56]]

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

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

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

[[Page 135 STAT. 57]]

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

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

[[Page 135 STAT. 58]]

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

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

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

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

[[Page 135 STAT. 59]]

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

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

[[Page 135 STAT. 60]]

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

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

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

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

[[Page 135 STAT. 61]]

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

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

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

[[Page 135 STAT. 62]]

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

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

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

[[Page 135 STAT. 63]]

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

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

[[Page 135 STAT. 64]]

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

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

[[Page 135 STAT. 65]]

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

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

[[Page 135 STAT. 66]]

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

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

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

[[Page 135 STAT. 67]]

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

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

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

                   Subtitle C--Small Business (SSBCI)

SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.

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

[[Page 135 STAT. 68]]

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

[[Page 135 STAT. 69]]

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

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

[[Page 135 STAT. 70]]

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

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

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

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

[[Page 135 STAT. 71]]

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

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

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

[[Page 135 STAT. 72]]

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

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

                    Subtitle D--Public Transportation

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

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

[[Page 135 STAT. 73]]

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

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

[[Page 135 STAT. 74]]

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

[[Page 135 STAT. 75]]

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

[[Page 135 STAT. 76]]

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

[[Page 135 STAT. 77]]

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

    TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

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

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

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

[[Page 135 STAT. 78]]

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

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

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

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

[[Page 135 STAT. 79]]

SEC. 4004. FUNDING FOR THE WHITE HOUSE.

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

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

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

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

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

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

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

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

[[Page 135 STAT. 80]]

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

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

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

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

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

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

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

[[Page 135 STAT. 81]]

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

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

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

        TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

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

[[Page 135 STAT. 82]]

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

[[Page 135 STAT. 83]]

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

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

[[Page 135 STAT. 84]]

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

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

[[Page 135 STAT. 85]]

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

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

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

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

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

[[Page 135 STAT. 86]]

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

[[Page 135 STAT. 87]]

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

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

[[Page 135 STAT. 88]]

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

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

[[Page 135 STAT. 89]]

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

[[Page 135 STAT. 90]]

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

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

[[Page 135 STAT. 91]]

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

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

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

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

[[Page 135 STAT. 92]]

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

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

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

[[Page 135 STAT. 93]]

           TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.

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

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

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

[[Page 135 STAT. 94]]

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

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

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

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

              Subtitle A--Transportation and Infrastructure

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

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

[[Page 135 STAT. 95]]

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

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

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

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

[[Page 135 STAT. 96]]

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

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

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

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

[[Page 135 STAT. 97]]

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

[[Page 135 STAT. 98]]

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

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

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

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

[[Page 135 STAT. 99]]

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

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

[[Page 135 STAT. 100]]

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

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

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

[[Page 135 STAT. 101]]

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

           Subtitle B--Aviation Manufacturing Jobs Protection

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

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

[[Page 135 STAT. 102]]

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

[[Page 135 STAT. 103]]

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

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

[[Page 135 STAT. 104]]

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

                          Subtitle C--Airlines

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

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

[[Page 135 STAT. 105]]

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

[[Page 135 STAT. 106]]

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

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

[[Page 135 STAT. 107]]

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

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

[[Page 135 STAT. 108]]

         Subtitle D--Consumer Protection and Commerce Oversight

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

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

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

[[Page 135 STAT. 109]]

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

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

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

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

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

[[Page 135 STAT. 110]]

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

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

[[Page 135 STAT. 111]]

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

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

                   Subtitle E--Science and Technology

SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

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

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

             Subtitle F--Corporation for Public Broadcasting

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

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

[[Page 135 STAT. 112]]

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

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

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

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

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

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

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

[[Page 135 STAT. 113]]

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

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

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

[[Page 135 STAT. 114]]

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

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

[[Page 135 STAT. 115]]

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

[[Page 135 STAT. 116]]

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

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

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

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

[[Page 135 STAT. 117]]

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

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

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

[[Page 135 STAT. 118]]

                     TITLE IX--COMMITTEE ON FINANCE

            Subtitle A--Crisis Support for Unemployed Workers

         PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

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

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

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

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

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

[[Page 135 STAT. 119]]

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

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

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

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

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

[[Page 135 STAT. 120]]

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

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

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

           PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

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

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

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

[[Page 135 STAT. 121]]

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

SEC. 9031. FUNDING FOR ADMINISTRATION.

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

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

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

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

[[Page 135 STAT. 122]]

                        PART 4--OTHER PROVISIONS

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

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

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

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

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

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

[[Page 135 STAT. 123]]

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

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

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

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

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

[[Page 135 STAT. 124]]

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

        Subtitle C--Emergency Assistance to Children and Families

SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

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

[[Page 135 STAT. 125]]

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

[[Page 135 STAT. 126]]

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

             Subtitle D--Elder Justice and Support Guarantee

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

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

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

[[Page 135 STAT. 127]]

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

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

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

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

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

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

           Subtitle F--Preserving Health Benefits for Workers

SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.

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

[[Page 135 STAT. 128]]

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

[[Page 135 STAT. 129]]

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

[[Page 135 STAT. 130]]

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

[[Page 135 STAT. 131]]

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

[[Page 135 STAT. 132]]

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

[[Page 135 STAT. 133]]

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

[[Page 135 STAT. 134]]

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

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

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

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

[[Page 135 STAT. 135]]

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

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

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

[[Page 135 STAT. 136]]

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

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

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

[[Page 135 STAT. 137]]

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

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

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

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

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

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

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


[[Page 135 STAT. 138]]


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

                 Subtitle G--Promoting Economic Security

              PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

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

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

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

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

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

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

[[Page 135 STAT. 139]]

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

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

[[Page 135 STAT. 140]]

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

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

[[Page 135 STAT. 141]]

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

[[Page 135 STAT. 142]]

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

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

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

[[Page 135 STAT. 143]]

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

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

[[Page 135 STAT. 144]]

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

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

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

                        PART 2--CHILD TAX CREDIT

SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

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

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

[[Page 135 STAT. 145]]

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

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

[[Page 135 STAT. 146]]

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

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

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

[[Page 135 STAT. 147]]

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

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

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

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

[[Page 135 STAT. 148]]

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

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

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

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

[[Page 135 STAT. 149]]

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

[[Page 135 STAT. 150]]

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

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

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

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

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

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

[[Page 135 STAT. 151]]

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

[[Page 135 STAT. 152]]

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

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

                    PART 3--EARNED INCOME TAX CREDIT

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

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

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

[[Page 135 STAT. 153]]

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

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

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

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

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

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

[[Page 135 STAT. 154]]

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

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

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

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

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

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

[[Page 135 STAT. 155]]

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

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

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

[[Page 135 STAT. 156]]

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

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

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

[[Page 135 STAT. 157]]

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

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

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

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

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

    (b) Earned Income.--

[[Page 135 STAT. 158]]

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

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

    (d) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which has a mirror code tax system amounts 
        equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section (other than this 
        subsection) with respect to section 32 of the Internal Revenue 
        Code of 1986. <<NOTE: Determination.>>  Such amounts shall be 
        determined by the Secretary of the Treasury based on information 
        provided by the government of the respective possession.
            (2) <<NOTE: Estimates.>>  Payments to other possessions.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which does not have a mirror code tax system 
        amounts estimated by the Secretary of the Treasury as being 
        equal to the aggregate benefits (if any) that would have been 
        provided to residents of such possession by reason of the 
        provisions of this section (other than this subsection) with 
        respect to section 32 of the Internal Revenue Code of 1986 if a 
        mirror code tax system had been in effect in such 
        possession. <<NOTE: Plan.>>  The preceding sentence shall not 
        apply unless the respective possession has a plan, which has 
        been approved by the Secretary of the Treasury, under which such 
        possession will promptly distribute such payments to its 
        residents.
            (3) <<NOTE: Definition. Determination.>>  Mirror code tax 
        system.--For purposes of this section, the term ``mirror code 
        tax system'' means, with respect to any possession of the United 
        States, the income tax system of such possession if the income 
        tax liability of the residents of such possession under such 
        system is determined by reference to the income tax laws of the 
        United States as if such possession were the United States.
            (4) Treatment of payments.--For purposes of section 1324 of 
        title 31, United States Code, the payments under this section 
        shall be treated in the same manner as a refund due from a 
        credit provision referred to in subsection (b)(2) of such 
        section.

[[Page 135 STAT. 159]]

                    PART 4--DEPENDENT CARE ASSISTANCE

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

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

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

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

[[Page 135 STAT. 160]]

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

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

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

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

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

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

[[Page 135 STAT. 161]]

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

             PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

SEC. 9641. PAYROLL CREDITS.

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

                         ``Subchapter D--Credits

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

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

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

[[Page 135 STAT. 162]]

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

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

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

[[Page 135 STAT. 163]]

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

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

[[Page 135 STAT. 164]]

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

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

[[Page 135 STAT. 165]]

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

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

[[Page 135 STAT. 166]]

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

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

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

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

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

[[Page 135 STAT. 167]]

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

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

[[Page 135 STAT. 168]]

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

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

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

[[Page 135 STAT. 169]]

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

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

[[Page 135 STAT. 170]]

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

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

[[Page 135 STAT. 171]]

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

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

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

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

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

                       ``subchapter d--credits''.

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

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

[[Page 135 STAT. 172]]

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

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

[[Page 135 STAT. 173]]

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

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

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

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

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

[[Page 135 STAT. 174]]

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

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

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

[[Page 135 STAT. 175]]

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

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

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

[[Page 135 STAT. 176]]

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

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

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

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

                    PART 6--EMPLOYEE RETENTION CREDIT

SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

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

[[Page 135 STAT. 177]]

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

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

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

[[Page 135 STAT. 178]]

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

[[Page 135 STAT. 179]]

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

[[Page 135 STAT. 180]]

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

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

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

[[Page 135 STAT. 181]]

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

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

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

[[Page 135 STAT. 182]]

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

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

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

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

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

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

                       PART 7--PREMIUM TAX CREDIT

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

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


[[Page 135 STAT. 183]]



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


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

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

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

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

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

[[Page 135 STAT. 184]]

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

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

                    PART 8--MISCELLANEOUS PROVISIONS

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

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

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

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

    For purposes of the Internal Revenue Code of 1986--

[[Page 135 STAT. 185]]

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

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

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

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

[[Page 135 STAT. 186]]

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

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

                          Subtitle H--Pensions

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

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

[[Page 135 STAT. 187]]

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

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

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

[[Page 135 STAT. 188]]

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

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

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

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

[[Page 135 STAT. 189]]

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

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

[[Page 135 STAT. 190]]

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

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

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

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

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

[[Page 135 STAT. 191]]

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

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

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

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

[[Page 135 STAT. 192]]

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

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

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

[[Page 135 STAT. 193]]

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

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

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

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

[[Page 135 STAT. 194]]

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

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

[[Page 135 STAT. 195]]

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

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

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

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

[[Page 135 STAT. 196]]

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

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

[[Page 135 STAT. 197]]

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

[[Page 135 STAT. 198]]

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

[[Page 135 STAT. 199]]

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

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

[[Page 135 STAT. 200]]

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

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

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

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


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


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

[[Page 135 STAT. 201]]

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


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


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

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

[[Page 135 STAT. 202]]

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

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

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

[[Page 135 STAT. 203]]

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

[[Page 135 STAT. 204]]

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

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

[[Page 135 STAT. 205]]

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

[[Page 135 STAT. 206]]

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

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

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

[[Page 135 STAT. 207]]

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

                   Subtitle I--Child Care for Workers

SEC. 9801. CHILD CARE ASSISTANCE.

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

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

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

[[Page 135 STAT. 208]]

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

                          Subtitle J--Medicaid

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

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

[[Page 135 STAT. 209]]

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

[[Page 135 STAT. 210]]

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

[[Page 135 STAT. 211]]

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

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

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

[[Page 135 STAT. 212]]

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

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

[[Page 135 STAT. 213]]

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

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

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

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

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

[[Page 135 STAT. 214]]

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

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

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

[[Page 135 STAT. 215]]

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

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

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

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

[[Page 135 STAT. 216]]

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

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

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

[[Page 135 STAT. 217]]

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

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

[[Page 135 STAT. 218]]

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

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

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

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

[[Page 135 STAT. 219]]

             Subtitle K--Children's Health Insurance Program

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

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

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

[[Page 135 STAT. 220]]

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

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

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

[[Page 135 STAT. 221]]

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

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

                          Subtitle L--Medicare

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

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

[[Page 135 STAT. 222]]

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

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

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

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

[[Page 135 STAT. 223]]

      Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

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

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

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

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

[[Page 135 STAT. 224]]

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

[[Page 135 STAT. 225]]

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

[[Page 135 STAT. 226]]

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

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

    ``(d) Certifications and Reports.--

[[Page 135 STAT. 227]]

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

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

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

[[Page 135 STAT. 228]]

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

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

[[Page 135 STAT. 229]]

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

[[Page 135 STAT. 230]]

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

[[Page 135 STAT. 231]]

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

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

[[Page 135 STAT. 232]]

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

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

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

[[Page 135 STAT. 233]]

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

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

[[Page 135 STAT. 234]]

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

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

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

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

[[Page 135 STAT. 235]]

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

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

    ``(d) Reporting Requirement.--Any eligible revenue sharing county 
receiving a payment under this section shall provide to the Secretary 
periodic reports providing a detailed accounting of the uses of fund by 
such eligible revenue sharing county and such other information as the 
Secretary may require for the administration of this section.
    ``(e) <<NOTE: Requirement.>>  Recoupment.--Any eligible revenue 
sharing county that has failed to submit a report required under 
subsection (d) or failed to comply with subsection (c), shall be 
required to repay to the Secretary an amount equal to--
            ``(1) in the case of a failure to comply with subsection 
        (c), the amount of funds used in violation of such subsection; 
        and
            ``(2) <<NOTE: Determination.>>  in the case of a failure to 
        submit a report required under subsection (d), such amount as 
        the Secretary determines appropriate, but not to exceed 5 
        percent of the amount paid to the eligible revenue sharing 
        county under this section for all fiscal years.

    ``(f) Definitions.--In this section:
            ``(1) Eligible revenue sharing county.--The term `eligible 
        revenue sharing county' means--
                    ``(A) <<NOTE: Determinations.>>  a county, parish, 
                or borough--
                          ``(i) that is independent of any other unit of 
                      local government; and
                          ``(ii) that, as determined by the Secretary, 
                      is the principal provider of government services 
                      for the area within its jurisdiction; and
                          ``(iii) for which, as determined by the 
                      Secretary, there is a negative revenue impact due 
                      to implementation of a Federal program or changes 
                      to such program; and

[[Page 135 STAT. 236]]

                    ``(B) the District of Columbia, the Commonwealth of 
                Puerto Rico, Guam, and the United States Virgin Islands.
            ``(2) Eligible tribal government.--The term `eligible Tribal 
        government' means the recognized governing body of an eligible 
        Tribe.
            ``(3) Eligible tribe.--The term `eligible Tribe' means any 
        Indian or Alaska Native tribe, band, nation, pueblo, village, 
        community, component band, or component reservation, 
        individually identified (including parenthetically) in the list 
        published most recently as of the date of enactment of this 
        section pursuant to section 104 of the Federally Recognized 
        Indian Tribe List Act of 1994 (25 U.S.C. 5131).
            ``(4) Secretary.--The term `Secretary' means the Secretary 
        of the Treasury.''.

    (b) Conforming Amendment.--The heading for title VI of the Social 
Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND'' and 
inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS FUNDS''.

                      Subtitle N--Other Provisions

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

    Part A of title XI of the Social Security Act (42 U.S.C. 1301 et 
seq.) is amended by adding at the end the following:
``SEC. 1150C. <<NOTE: 42 USC 1320b-26.>>  FUNDING FOR PROVIDERS 
                            RELATING TO COVID-19.

    ``(a) Funding.--In addition to amounts otherwise available, there is 
appropriated to the Secretary, for fiscal year 2021, out of any monies 
in the Treasury not otherwise appropriated, $8,500,000,000 for purposes 
of making payments to eligible health care providers for health care 
related expenses and lost revenues that are attributable to COVID-19. 
Amounts appropriated under the preceding sentence shall remain available 
until expended.
    ``(b) Application Requirement.--To be eligible for a payment under 
this section, an eligible health care provider shall submit to the 
Secretary an application in such form and manner as the Secretary shall 
prescribe. Such application shall contain the following:
            ``(1) A statement justifying the need of the provider for 
        the payment, including documentation of the health care related 
        expenses attributable to COVID-19 and lost revenues attributable 
        to COVID-19.
            ``(2) The tax identification number of the provider.
            ``(3) <<NOTE: Reports.>>  Such assurances as the Secretary 
        determines appropriate that the eligible health care provider 
        will maintain and make available such documentation and submit 
        such reports (at such time, in such form, and containing such 
        information as the Secretary shall prescribe) as the Secretary 
        determines is necessary to ensure compliance with any conditions 
        imposed by the Secretary under this section.
            ``(4) Any other information determined appropriate by the 
        Secretary.

    ``(c) Limitation.--Payments made to an eligible health care provider 
under this section may not be used to reimburse any expense or loss 
that--
            ``(1) has been reimbursed from another source; or

[[Page 135 STAT. 237]]

            ``(2) another source is obligated to reimburse.

    ``(d) Application of Requirements, Rules, and Procedures.--The 
Secretary shall apply any requirements, rules, or procedures as the 
Secretary deems appropriate for the efficient execution of this section.
    ``(e) Definitions.--In this section:
            ``(1) Eligible health care provider.--The term `eligible 
        health care provider' means--
                    ``(A) a provider of services (as defined in section 
                1861(u)) or a supplier (as defined in section 1861(d)) 
                that--
                          ``(i) is enrolled in the Medicare program 
                      under title XVIII under section 1866(j) (including 
                      temporarily enrolled during the emergency period 
                      described in section 1135(g)(1)(B) for such 
                      period);
                          ``(ii) provides diagnoses, testing, or care 
                      for individuals with possible or actual cases of 
                      COVID-19; and
                          ``(iii) is a rural provider or supplier; or
                    ``(B) a provider or supplier that--
                          ``(i) is enrolled with a State Medicaid plan 
                      under title XIX (or a waiver of such plan) in 
                      accordance with subsections (a)(77) and (kk) of 
                      section 1902 (including enrolled pursuant to 
                      section 1902(a)(78) or section 1932(d)(6)) or 
                      enrolled with a State child health plan under 
                      title XXI (or a waiver of such plan) in accordance 
                      with subparagraph (G) of section 2107(e)(1) 
                      (including enrolled pursuant to subparagraph (D) 
                      or (Q) of such section);
                          ``(ii) provides diagnoses, testing, or care 
                      for individuals with possible or actual cases of 
                      COVID-19; and
                          ``(iii) is a rural provider or supplier.
            ``(2) Health care related expenses attributable to covid-
        19.--The term `health care related expenses attributable to 
        COVID-19' means health care related expenses to prevent, prepare 
        for, and respond to COVID-19, including the building or 
        construction of a temporary structure, the leasing of a 
        property, the purchase of medical supplies and equipment, 
        including personal protective equipment and testing supplies, 
        providing for increased workforce and training (including 
        maintaining staff, obtaining additional staff, or both), the 
        operation of an emergency operation center, retrofitting a 
        facility, providing for surge capacity, and other expenses 
        determined appropriate by the Secretary.
            ``(3) Lost revenue attributable to covid-19.--The term `lost 
        revenue attributable to COVID-19' has the meaning given that 
        term in the Frequently Asked Questions guidance released by the 
        Department of Health and Human Services in June 2020, including 
        the difference between such provider's budgeted and actual 
        revenue if such budget had been established and approved prior 
        to March 27, 2020.
            ``(4) Payment.-- The term `payment' includes, as determined 
        appropriate by the Secretary, a pre-payment, a prospective 
        payment, a retrospective payment, or a payment through a grant 
        or other mechanism.
            ``(5) Rural provider or supplier.--The term `rural provider 
        or supplier' means--
                    ``(A) a--

[[Page 135 STAT. 238]]

                          ``(i) provider or supplier located in a rural 
                      area (as defined in section 1886(d)(2)(D)); or
                          ``(ii) provider treated as located in a rural 
                      area pursuant to section 1886(d)(8)(E);
                    ``(B) a provider or supplier located in any other 
                area that serves rural patients (as defined by the 
                Secretary), which may include, but is not required to 
                include, a metropolitan statistical area with a 
                population of less than 500,000 (determined based on the 
                most recently available data);
                    ``(C) a rural health clinic (as defined in section 
                1861(aa)(2));
                    ``(D) a provider or supplier that furnishes home 
                health, hospice, or long-term services and supports in 
                an individual's home located in a rural area (as defined 
                in section 1886(d)(2)(D)); or
                    ``(E) any other rural provider or supplier (as 
                defined by the Secretary).''.
SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

    (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
            (1) in subparagraph (A), by striking ``October 21, 2029'' 
        and inserting ``September 30, 2030''; and
            (2) in subparagraph (B)(i), by striking ``October 21, 2029'' 
        and inserting ``September 30, 2030''.

    (b) Rate for Merchandise Processing Fees.--Section 503 of the United 
States-Korea Free Trade Agreement Implementation Act (Public Law 112-41; 
19 U.S.C. 3805 note) is amended by striking ``October 21, 2029'' and 
inserting ``September 30, 2030''.

                 TITLE X--COMMITTEE ON FOREIGN RELATIONS

SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

    In addition to amounts otherwise available, there is authorized and 
appropriated to the Secretary of State for fiscal year 2021, out of any 
money in the Treasury not otherwise appropriated, $204,000,000, to 
remain available until September 30, 2022, for necessary expenses of the 
Department of State to carry out the authorities, functions, duties, and 
responsibilities in the conduct of the foreign affairs of the United 
States, to prevent, prepare for, and respond to coronavirus domestically 
or internationally, which shall include maintaining Department of State 
operations.
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT 
                            OPERATIONS.

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

[[Page 135 STAT. 239]]

coronavirus domestically or internationally, and for other operations 
and maintenance requirements related to coronavirus.
SEC. 10003. GLOBAL RESPONSE.

    (a) In General.--In addition to amounts otherwise available, there 
is authorized and appropriated to the Secretary of State for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$8,675,000,000, to remain available until September 30, 2022, for 
necessary expenses to carry out the provisions of section 531 of chapter 
4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C. 2346) as 
health programs to prevent, prepare for, and respond to coronavirus, 
which shall include recovery from the impacts of such virus and shall be 
allocated as follows--
            (1) $905,000,000 to be made available to the United States 
        Agency for International Development for global health 
        activities to prevent, prepare for, and respond to coronavirus, 
        which shall include a contribution to a multilateral vaccine 
        development partnership to support epidemic preparedness;
            (2) $3,750,000,000 to be made available to the Department of 
        State to support programs for the prevention, treatment, and 
        control of HIV/AIDS in order to prevent, prepare for, and 
        respond to coronavirus, including to mitigate the impact on such 
        programs from coronavirus and support recovery from the impacts 
        of the coronavirus, of which not less than $3,500,000,000 shall 
        be for a United States contribution to the Global Fund to Fight 
        AIDS, Tuberculosis and Malaria;
            (3) $3,090,000,000 to be made available to the United States 
        Agency for International Development to prevent, prepare for, 
        and respond to coronavirus, which shall include support for 
        international disaster relief, rehabilitation, and 
        reconstruction, for health activities, and to meet emergency 
        food security needs; and
            (4) $930,000,000 to be made available to prevent, prepare 
        for, and respond to coronavirus, which shall include activities 
        to address economic and stabilization requirements resulting 
        from such virus.

    (b) Waiver of Limitation.--Any contribution to the Global Fund to 
Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2) 
shall be made available notwithstanding section 202(d)(4)(A)(i) of the 
United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act 
of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be 
considered a contribution for the purpose of applying such section 
202(d)(4)(A)(i).
SEC. 10004. HUMANITARIAN RESPONSE.

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

[[Page 135 STAT. 240]]

SEC. 10005. MULTILATERAL ASSISTANCE.

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

                  TITLE XI--COMMITTEE ON INDIAN AFFAIRS

SEC. 11001. INDIAN HEALTH SERVICE.

    (a) In addition to amounts otherwise available, there is 
appropriated to the Secretary of Health and Human Services (in this 
section referred to as the ``Secretary'') for fiscal year 2021, out of 
any money in the Treasury not otherwise appropriated, $6,094,000,000, to 
remain available until expended, of which--
            (1) $5,484,000,000 shall be for carrying out the Act of 
        August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as 
        the Transfer Act), the Indian Self-Determination and Education 
        Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care 
        Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III 
        of the Public Health Service Act (42 U.S.C. 201 et seq. and 241 
        et seq.) with respect to the Indian Health Service, of which--
                    (A) $2,000,000,000 shall be for lost reimbursements, 
                in accordance with section 207 of the Indian Health Care 
                Improvement Act (25 U.S.C. 1621f);
                    (B) $500,000,000 shall be for the provision of 
                additional health care services, services provided 
                through the Purchased/Referred Care program, and other 
                related activities;
                    (C) $140,000,000 shall be for information 
                technology, telehealth infrastructure, and the Indian 
                Health Service electronic health records system;
                    (D) $84,000,000 shall be for maintaining operations 
                of the Urban Indian health program, which shall be in 
                addition to other amounts made available under this 
                subsection for Urban Indian organizations (as defined in 
                section 4 of the Indian Health Care Improvement Act (25 
                U.S.C. 1603));
                    (E) $600,000,000 shall be for necessary expenses to 
                plan, prepare for, promote, distribute, administer, and 
                track COVID-19 vaccines, for the purposes described in 
                subparagraphs (F) and (G), and for other vaccine-related 
                activities;
                    (F) $1,500,000,000 shall be for necessary expenses 
                to detect, diagnose, trace, and monitor COVID-19 
                infections, activities necessary to mitigate the spread 
                of COVID-19, supplies necessary for such activities, for 
                the purposes described in subparagraphs (E) and (G), and 
                for other related activities;

[[Page 135 STAT. 241]]

                    (G) $240,000,000 shall be for necessary expenses to 
                establish, expand, and sustain a public health workforce 
                to prevent, prepare for, and respond to COVID-19, other 
                public health workforce-related activities, for the 
                purposes described in subparagraphs (E) and (F), and for 
                other related activities; and
                    (H) $420,000,000 shall be for necessary expenses 
                related to mental health and substance use prevention 
                and treatment services, for the purposes described in 
                subparagraph (C) and paragraph (2) as related to mental 
                health and substance use prevention and treatment 
                services, and for other related activities;
            (2) $600,000,000 shall be for the lease, purchase, 
        construction, alteration, renovation, or equipping of health 
        facilities to respond to COVID-19, and for maintenance and 
        improvement projects necessary to respond to COVID-19 under 
        section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the 
        Indian Self-Determination and Education Assistance Act (25 
        U.S.C. 5301 et seq.), the Indian Health Care Improvement Act (25 
        U.S.C. 1601 et seq.), and titles II and III of the Public Health 
        Service Act (42 U.S.C. 202 et seq.) with respect to the Indian 
        Health Service; and
            (3) $10,000,000 shall be for carrying out section 7 of the 
        Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to 
        potable water delivery.

    (b) <<NOTE: Reimbursement. Time period.>>  Funds appropriated by 
subsection (a) shall be made available to restore amounts, either 
directly or through reimbursement, for obligations for the purposes 
specified in this section that were incurred to prevent, prepare for, 
and respond to COVID-19 during the period beginning on the date on which 
the public health emergency was declared by the Secretary on January 31, 
2020, pursuant to section 319 of the Public Health Service Act (42 
U.S.C. 247d) with respect to COVID-19 and ending on the date of the 
enactment of this Act.

    (c) Funds made available under subsection (a) to Tribes and Tribal 
organizations under the Indian Self-Determination and Education 
Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-time 
basis. Such non-recurring funds shall not be part of the amount required 
by section 106 of the Indian Self-Determination and Education Assistance 
Act (25 U.S.C. 5325), and such funds shall only be used for the purposes 
identified in this section.
SEC. 11002. BUREAU OF INDIAN AFFAIRS.

    (a) In General.--In addition to amounts otherwise made available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $900,000,000 to remain available 
until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
            (1) $100,000,000 shall be for Tribal housing improvement;
            (2) $772,500,000 shall be for Tribal government services, 
        public safety and justice, social services, child welfare 
        assistance, and for other related expenses;
            (3) $7,500,000 shall be for related Federal administrative 
        costs and oversight; and
            (4) $20,000,000 shall be to provide and deliver potable 
        water.

[[Page 135 STAT. 242]]

    (b) Exclusions From Calculation.--Funds appropriated under 
subsection (a) shall be excluded from the calculation of funds received 
by those Tribal governments that participate in the ``Small and Needy' 
'' program.
    (c) One-time Basis Funds.--Funds made available under subsection (a) 
to Tribes and Tribal organizations under the Indian Self-Determination 
and Education Assistance Act (25 U.S.C. 5301 et seq.) shall be available 
on a one-time basis. Such non-recurring funds shall not be part of the 
amount required by section 106 of the Indian Self-Determination and 
Education Assistance Act (25 U.S.C. 5325), and such funds shall only be 
used for the purposes identified in this section.
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS 
                            FOR NATIVE AMERICANS.

    (a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated to the Secretary of Housing and Urban Development 
(in this section referred to as the ``Secretary'') for fiscal year 2021, 
out of any money in the Treasury not otherwise appropriated, 
$750,000,000, to remain available until September 30, 2025, to prevent, 
prepare for, and respond to coronavirus, for activities and assistance 
authorized under title I of the Native American Housing Assistance and 
Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), under 
title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section 
106(a)(1) of the Housing and Community Development Act of 1974 with 
respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made 
available as follows:
            (1) Housing block grants.--$455,000,000 shall be available 
        for the Native American Housing Block Grants and Native Hawaiian 
        Housing Block Grant programs, as authorized under titles I and 
        VIII of NAHASDA, subject to the following terms and conditions:
                    (A) Formula.--Of the amounts made available under 
                this paragraph, $450,000,000 shall be for grants under 
                title I of NAHASDA and shall be distributed according to 
                the same funding formula used in fiscal year 2021.
                    (B) Native hawaiians.--Of the amounts made available 
                under this paragraph, $5,000,000 shall be for grants 
                under title VIII of NAHASDA.
                    (C) Use.--Amounts made available under this 
                paragraph shall be used by recipients to prevent, 
                prepare for, and respond to coronavirus, including to 
                maintain normal operations and fund eligible affordable 
                housing activities under NAHASDA during the period that 
                the program is impacted by coronavirus. In addition, 
                amounts made available under subparagraph (B) may be 
                used to provide rental assistance to eligible Native 
                Hawaiian families both on and off the Hawaiian Home 
                Lands.
                    (D) <<NOTE: Reimbursement.>>  Timing of 
                obligations.--Amounts made available under this 
                paragraph shall be used, as necessary, to cover or 
                reimburse allowable costs to prevent, prepare for, and 
                respond to coronavirus that are incurred by a recipient, 
                including for costs incurred after January 21, 2020.
                    (E) Waivers or alternative requirements.--The 
                Secretary may waive or specify alternative requirements 
                for any provision of NAHASDA (25 U.S.C. 4101 et seq.)

[[Page 135 STAT. 243]]

                or regulation applicable to the Native American Housing 
                Block Grants or Native Hawaiian Housing Block Grant 
                program other than requirements related to fair housing, 
                nondiscrimination, labor standards, and the environment, 
                upon a finding that the waiver or alternative 
                requirement is necessary to expedite or facilitate the 
                use of amounts made available under this paragraph.
                    (F) Unobligated amounts.--Amounts made available 
                under this paragraph which are not accepted, are 
                voluntarily returned, or otherwise recaptured for any 
                reason shall be used to fund grants under paragraph (2).
            (2) Indian community development block grants.--$280,000,000 
        shall be available for grants under title I of the Housing and 
        Community Development Act of 1974, subject to the following 
        terms and conditions:
                    (A) Use.--Amounts made available under this 
                paragraph shall be used for emergencies that constitute 
                imminent threats to health and safety and are designed 
                to prevent, prepare for, and respond to coronavirus.
                    (B) Planning.--Not to exceed 20 percent of any grant 
                made with funds made available under this paragraph 
                shall be expended for planning and management 
                development and administration.
                    (C) <<NOTE: Reimbursement.>>  Timing of 
                obligations.--Amounts made available under this 
                paragraph shall be used, as necessary, to cover or 
                reimburse allowable costs to prevent, prepare for, and 
                respond to coronavirus incurred by a recipient, 
                including for costs incurred after January 21, 2020.
                    (D) Inapplicability of public services cap.--Indian 
                tribes may use up to 100 percent of any grant from 
                amounts made available under this paragraph for public 
                services activities to prevent, prepare for, and respond 
                to coronavirus.
                    (E) Waivers or alternative requirements.--The 
                Secretary may waive or specify alternative requirements 
                for any provision of title I of the Housing and 
                Community Development Act of 1974 (42 U.S.C. 5301 et 
                seq.) or regulation applicable to the Indian Community 
                Development Block Grant program other than requirements 
                related to fair housing, nondiscrimination, labor 
                standards, and the environment, upon a finding that the 
                waiver or alternative requirement is necessary to 
                expedite or facilitate the use of amounts made available 
                under this paragraph.
            (3) Technical assistance.--$10,000,000 shall be used to make 
        new awards or increase prior awards to existing technical 
        assistance providers to provide an immediate increase in 
        training and technical assistance to Indian tribes, Indian 
        housing authorities, tribally designated housing entities, and 
        recipients under title VIII of NAHASDA for activities under this 
        section.
            (4) Other costs.--$5,000,000 shall be used for the 
        administrative costs to oversee and administer the 
        implementation of this section, and pay for associated 
        information technology, financial reporting, and other costs.

[[Page 135 STAT. 244]]

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

    (a) Section 816 of the Native American Programs Act of 1974 (42 
U.S.C. 2992d) is amended by adding at the end the following:
    ``(f) In addition to amounts otherwise available, there is 
appropriated for fiscal year 2021, out of any money in the Treasury not 
otherwise appropriated, $20,000,000 to remain available until expended, 
to carry out section 803C(g) of this Act.''.
    (b) Section 803C of the Native American Programs Act of 1974 (42 
U.S.C. 2991b-3) is amended by adding at the end the following:
    ``(g) <<NOTE: Deadline.>>  Emergency Grants for Native American 
Language Preservation and Maintenance.--Not later than 180 days after 
the effective date of this subsection, the Secretary shall award grants 
to entities eligible to receive assistance under subsection (a)(1) to 
ensure the survival and continuing vitality of Native American languages 
during and after the public health emergency declared by the Secretary 
pursuant to section 319 of the Public Health Service Act (42 U.S.C. 
247d) with respect to the COVID-19 pandemic.''.
SEC. 11005. BUREAU OF INDIAN EDUCATION.

    In addition <<NOTE: Deadline.>>  to amounts otherwise available, 
there is appropriated to the Bureau of Indian Education for fiscal year 
2021, out of any money in the Treasury not otherwise appropriated, 
$850,000,000, to remain available until expended, to be allocated by the 
Director of the Bureau of Indian Education not more than 45 calendar 
days after the date of enactment of this Act, for programs or activities 
operated or funded by the Bureau of Indian Education, for Bureau-funded 
schools (as defined in section 1141(3) of the Education Amendments of 
1978 (25 U.S.C. 2021(3)), and for Tribal Colleges or Universities (as 
defined in section 316(b)(3) of the Higher Education Act of 1965 (20 
U.S.C. 1059c(b)(3))).
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE 
                            EDUCATION.

    In addition <<NOTE: Determination. Deadline.>>  to amounts otherwise 
available, there is appropriated to the Department of Education for 
fiscal year 2021, out of any money in the Treasury not otherwise 
appropriated, $190,000,000, to remain available until expended, for 
awards, which shall be determined by the Secretary of Education not more 
than 180 calendar days after the date of enactment of this Act, of 
which--
            (1) $20,000,000 shall be for awards for Tribal education 
        agencies for activities authorized under section 6121(c) of the 
        Elementary and Secondary Education Act of 1965 (20 U.S.C. 
        7441(c));
            (2) $85,000,000 shall be for awards to entities eligible to 
        receive grants under section 6205(a)(1) of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for 
        activities authorized under section 6205(a)(3) of the Elementary 
        and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
            (3) $85,000,000 shall be for awards to entities eligible to 
        receive grants under section 6304(a)(1) of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for 
        activities authorized under section 6304(a)(2-3) of the

[[Page 135 STAT. 245]]

        Elementary and Secondary Education Act of 1965 (20 U.S.C. 
        7544(a)(2-3)) and other related activities.

    Approved March 11, 2021.

LEGISLATIVE HISTORY--H.R. 1319:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 117-7 (Comm. on the Budget).
CONGRESSIONAL RECORD, Vol. 167 (2021):
            Feb. 26, considered and passed House.
            Mar. 4, 5, considered and passed Senate, amended.
            Mar. 10, House concurred in Senate amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2021):
            Mar. 11, Presidential remarks.

                                  <all>
American Rescue Plan Act of 2021
To provide for reconciliation pursuant to title II of S. Con. Res. 5.
American Rescue Plan Act of 2021
American Rescue Plan Act of 2021
American Rescue Plan Act of 2021
Butch Lewis Emergency Pension Plan Relief Act of 2021
Crisis Support for Unemployed Workers Act
Worker Health Coverage Protection Act
American Rescue Plan Act of 2021
Butch Lewis Emergency Pension Plan Relief Act of 2021
Crisis Support for Unemployed Workers Act
Worker Health Coverage Protection Act
Rep. Yarmuth, John A.