In Multiplici miraculo Deus gloriosum--The Text of HR 6201, “Families First Coronavirus Response Act” in the Wake of the Declaration of National Emergency we posted the draft text of the "Families First Coronavirus Response Act of 2020." Since then the Senate has passed and the President has signed a final version of the Act.
"Trump's support for the House measure cleared the way for a broad, bipartisan vote in the House at the end of last week. The House later approved a set of changes to the legislation on Monday, clearing the path for the Senate to consider it, which scaled back their efforts to offer millions of Americans paid sick and family leave. The revised legislation would still provide many workers with up to two weeks of paid sick leave if they are being tested or treated for coronavirus or have been diagnosed with it. Also eligible would be those who have been told by a doctor or government official to stay home because of exposure or symptoms. Under the revised bill, however, those payments would be capped at $511 a day, roughly what someone making $133,000 earns annually. The original measure called for workers to receive their full pay but limited federal reimbursement to employers to that amount.Workers with family members affected by coronavirus and those whose children's schools have closed would still receive up to two-thirds of their pay, though that benefit would now be limited to $200 a day." (President Trump signs 'Families First Coronavirus Response Act' into law)
The enrolled version of the "Families First Coronavirus Response Act of 2020" follows below for those who might find it difficult to access online. Otherwise the text may be accessed here. PDF version available HERE. In addition, Squire Patton Boggs has produced a useful summary (available HERE) and also below.
Additional aid to the private sector is also forthcoming, though it may be more contentious. Stay tuned. See, "Republicans get ready to unveil Senate's $1 trillion coronavirus bailout and start talks with Democrats as Chuck Schumer warns he wants guarantees that firms saved by government avoid layoffs and keep paying salaries," Daily Mail 19 March 2020.
Additional aid to the private sector is also forthcoming, though it may be more contentious. Stay tuned. See, "Republicans get ready to unveil Senate's $1 trillion coronavirus bailout and start talks with Democrats as Chuck Schumer warns he wants guarantees that firms saved by government avoid layoffs and keep paying salaries," Daily Mail 19 March 2020.
___________________________
Shown Here:
Enrolled Bill
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office][H.R. 6201 Enrolled Bill (ENR)]
H.R.6201
One Hundred Sixteenth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Friday,
the third day of January, two thousand and twenty
An Act
Making emergency supplemental appropriations for the fiscal year ending
September 30, 2020, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Families First Coronavirus Response
Act''.
SEC. 2. TABLE OF CONTENTS.
The table of contents is as follows:
DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL
APPROPRIATIONS ACT, 2020
DIVISION B--NUTRITION WAIVERS
DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
DIVISION D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS
ACT OF 2020
DIVISION E--EMERGENCY PAID SICK LEAVE ACT
DIVISION F--HEALTH PROVISIONS
DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE
DIVISION H--BUDGETARY EFFECTS
SEC. 3. REFERENCES.
Except as expressly provided otherwise, any reference to ``this
Act'' contained in any division of this Act shall be treated as
referring only to the provisions of that division.
DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL
APPROPRIATIONS ACT, 2020
The following sums are hereby appropriated, out of any money in
the Treasury not otherwise appropriated, for the fiscal year ending
September 30, 2020, and for other purposes, namely:
TITLE I
DEPARTMENT OF AGRICULTURE
Food and Nutrition Service
special supplemental nutrition program for women, infants, and children
(wic)
For an additional amount for the ``Special Supplemental Nutrition
Program for Women, Infants, and Children'', $500,000,000, to remain
available through September 30, 2021: Provided, That such amount is
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
commodity assistance program
For an additional amount for the ``Commodity Assistance Program''
for the emergency food assistance program as authorized by section
27(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036(a)) and
section 204(a)(1) of the Emergency Food Assistance Act of 1983 (7
U.S.C. 7508(a)(1)), $400,000,000, to remain available through September
30, 2021: Provided, That of the funds made available, the Secretary
may use up to $100,000,000 for costs associated with the distribution
of commodities: Provided further, That such amount is designated by
the Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985.
GENERAL PROVISIONS--THIS TITLE
Sec. 1101. (a) Public Health Emergency.--During fiscal year 2020,
in any case in which a school is closed for at least 5 consecutive days
during a public health emergency designation during which the school
would otherwise be in session, each household containing at least 1
member who is an eligible child attending the school shall be eligible
to receive assistance pursuant to a state agency plan approved under
subsection (b).
(b) Assistance.--To carry out this section, the Secretary of
Agriculture may approve State agency plans for temporary emergency
standards of eligibility and levels of benefits under the Food and
Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households with
eligible children. Plans approved by the Secretary shall provide for
supplemental allotments to households receiving benefits under such
Act, and issuances to households not already receiving benefits. Such
level of benefits shall be determined by the Secretary in an amount not
less than the value of meals at the free rate over the course of 5
school days for each eligible child in the household.
(c) Minimum Closure Requirement.--The Secretary of Agriculture
shall not provide assistance under this section in the case of a school
that is closed for less than 5 consecutive days.
(d) Use of EBT System.--A State agency may provide assistance under
this section through the EBT card system established under section 7 of
the Food and Nutrition Act of 2008 (7 U.S.C. 2016).
(e) Release of Information.--Notwithstanding any other provision of
law, the Secretary of Agriculture may authorize State educational
agencies and school food authorities administering a school lunch
program under the Richard B. Russell National School Lunch Act (42
U.S.C. 1751 et seq.) to release to appropriate officials administering
the supplemental nutrition assistance program such information as may
be necessary to carry out this section.
(f) Waivers.--To facilitate implementation of this section, the
Secretary of Agriculture may approve waivers of the limits on
certification periods otherwise applicable under section 3(f) of the
Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting
requirements otherwise applicable under section 6(c) of such Act (7
U.S.C. 2015(c)), and other administrative requirements otherwise
applicable to State agencies under such Act.
(g) Availability of Commodities.--During fiscal year 2020, the
Secretary of Agriculture may purchase commodities for emergency
distribution in any area of the United States during a public health
emergency designation.
(h) Definitions.--In this section:
(1) The term ``eligible child'' means a child (as defined in
section 12(d) or served under section 11(a)(1) of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1760(d), 1759(a)(1))
who, if not for the closure of the school attended by the child
during a public health emergency designation and due to concerns
about a COVID-19 outbreak, would receive free or reduced price
school meals under the Richard B. Russell National School Lunch Act
(42 U.S.C. 175l et seq.) at the school.
(2) The term ``public health emergency designation'' means the
declaration of a public health emergency, based on an outbreak of
SARS-CoV-2 or another coronavirus with pandemic potential, by the
Secretary of Health and Human Services under section 319 of the
Public Health Service Act (42 U.S.C. 247d).
(3) The term ``school'' has the meaning given the term in
section 12(d) of the Richard B. Russell National School Lunch Act
(42 U.S.C. 1760(d)).
(i) Funding.--There are hereby appropriated to the Secretary of
Agriculture such amounts as are necessary to carry out this section:
Provided, That such amount is designated by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
Sec. 1102. In addition to amounts otherwise made available,
$100,000,000, to remain available through September 30, 2021, shall be
available for the Secretary of Agriculture to provide grants to the
Commonwealth of the Northern Mariana Islands, Puerto Rico, and American
Samoa for nutrition assistance in response to a COVID-19 public health
emergency: Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE II
DEPARTMENT OF DEFENSE
defense health program
For an additional amount for ``Defense Health Program'',
$82,000,000, to remain available until September 30, 2022, for health
services consisting of SARS-CoV-2 or COVID-19 related items and
services as described in section 6006(a) of division F of the Families
First Coronavirus Response Act (or the administration of such
products): Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE III
DEPARTMENT OF THE TREASURY
Internal Revenue Service
taxpayer services
For an additional amount for ``Taxpayer Services'', $15,000,000, to
remain available until September 30, 2022, for the purposes of carrying
out the Families First Coronavirus Response Act: Provided, That
amounts provided under this heading in this Act may be transferred to
and merged with ``Operations Support'': Provided further, That such
amount is designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget
and Emergency Deficit Control Act of 1985.
TITLE IV
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Indian Health Service
indian health services
For an additional amount for ``Indian Health Services'',
$64,000,000, to remain available until September 30, 2022, for health
services consisting of SARS-CoV-2 or COVID-19 related items and
services as described in section 6007 of division F of the Families
First Coronavirus Response Act (or the administration of such
products): Provided, That such amounts shall be allocated at the
discretion of the Director of the Indian Health Service: Provided
further, That such amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE V
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Community Living
aging and disability services programs
For an additional amount for ``Aging and Disability Services
Programs'', $250,000,000, to remain available until September 30, 2021,
for activities authorized under subparts 1 and 2 of part C, of title
III, and under title VI, of the Older Americans Act of 1965 (``OAA''),
of which $160,000,000 shall be for Home-Delivered Nutrition Services,
$80,000,000 shall be for Congregate Nutrition Services, and $10,000,000
shall be for Nutrition Services for Native Americans: Provided, That
State matching requirements under sections 304(d)(1)(D) and 309(b)(2)
of the OAA shall not apply to funds made available under this heading
in this Act: Provided further, That such amount is designated by the
Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985.
Office of the Secretary
public health and social services emergency fund
For an additional amount for ``Public Health and Social Services
Emergency Fund'', $1,000,000,000, to remain available until expended,
for activities authorized under section 2812 of the Public Health
Service Act (42 U.S.C. 300hh-11), in coordination with the Assistant
Secretary for Preparedness and Response and the Administrator of the
Centers for Medicare & Medicaid Services, to pay the claims of
providers for reimbursement, as described in subsection (a)(3)(D) of
such section 2812, for health services consisting of SARS-CoV-2 or
COVID-19 related items and services as described in paragraph (1) of
section 6001(a) of division F of the Families First Coronavirus
Response Act (or the administration of such products) or visits
described in paragraph (2) of such section for uninsured individuals:
Provided, That the term ``uninsured individual'' in this paragraph
means an individual who is not enrolled in--
(1) a Federal health care program (as defined under section
1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)),
including an individual who is eligible for medical assistance only
because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of the
Social Security Act; or
(2) a group health plan or health insurance coverage offered by
a health insurance issuer in the group or individual market (as
such terms are defined in section 2791 of the Public Health Service
Act (42 U.S.C. 300gg-91)), or a health plan offered under chapter
89 of title 5, United States Code:
Provided further, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE VI
DEPARTMENT OF VETERANS AFFAIRS
Veterans Health Administration
medical services
For an additional amount for ``Medical Services'', $30,000,000, to
remain available until September 30, 2022, for health services
consisting of SARS-CoV-2 or COVID-19 related items and services as
described in section 6006(b) of division F of the Families First
Coronavirus Response Act (or the administration of such products):
Provided, That such amount is designated by the Congress as being for
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
medical community care
For an additional amount for ``Medical Community Care'',
$30,000,000, to remain available until September 30, 2022, for health
services consisting of SARS-CoV-2 or COVID-19 related items and
services as described in section 6006(b) of division F of the Families
First Coronavirus Response Act (or the administration of such
products): Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE VII
GENERAL PROVISIONS--THIS ACT
Sec. 1701. Not later than 30 days after the date of enactment of
this Act, the head of each executive agency that receives funding in
this Act shall provide a report detailing the anticipated uses of all
such funding to the Committees on Appropriations of the House of
Representatives and the Senate: Provided, That each report shall
include estimated personnel and administrative costs, as well as the
total amount of funding apportioned, allotted, obligated, and expended,
to date: Provided further, That each such plan shall be updated and
submitted to such Committees every 60 days until all funds are expended
or expire.
Sec. 1702. States and local governments receiving funds or
assistance pursuant to this division shall ensure the respective State
Emergency Operations Center receives regular and real-time reporting on
aggregated data on testing and results from State and local public
health departments, as determined by the Director of the Centers for
Disease Control and Prevention, and that such data is transmitted to
the Centers for Disease Control and Prevention.
Sec. 1703. Each amount appropriated or made available by this Act
is in addition to amounts otherwise appropriated for the fiscal year
involved.
Sec. 1704. No part of any appropriation contained in this Act
shall remain available for obligation beyond the current fiscal year
unless expressly so provided herein.
Sec. 1705. Unless otherwise provided for by this Act, the
additional amounts appropriated by this Act to appropriations accounts
shall be available under the authorities and conditions applicable to
such appropriations accounts for fiscal year 2020.
Sec. 1706. Each amount designated in this Act by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985 shall
be available (or rescinded or transferred, if applicable) only if the
President subsequently so designates all such amounts and transmits
such designations to the Congress.
Sec. 1707. Any amount appropriated by this Act, designated by the
Congress as an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control
Act of 1985 and subsequently so designated by the President, and
transferred pursuant to transfer authorities provided by this Act shall
retain such designation.
This division may be cited as the ``Second Coronavirus Preparedness
and Response Supplemental Appropriations Act, 2020''.
DIVISION B--NUTRITION WAIVERS
TITLE I--MAINTAINING ESSENTIAL ACCESS TO LUNCH FOR STUDENTS ACT
SEC. 2101. SHORT TITLE.
This title may be cited as the ``Maintaining Essential Access to
Lunch for Students Act'' or the ``MEALS Act''.
SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES DUE TO COVID-19.
(a) In General.--The requirements under section 12(l)(1)(A)(iii) of
the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)(1)(A)(iii)) shall not apply to a qualified COVID-19 waiver.
(b) Allowable Increase in Federal Costs.--Notwithstanding paragraph
(4) of section 12(l) of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1760(l)), the Secretary of Agriculture may grant a
qualified COVID-19 waiver that increases Federal costs.
(c) Termination After Periodic Review.--The requirements under
section 12(l)(5) of the Richard B. Russell National School Lunch Act
(42 U.S.C. 1760(l)(5)) shall not apply to a qualified COVID-19 waiver.
(d) Qualified COVID-19 Waiver.--In this section, the term
``qualified COVID-19 waiver'' means a waiver--
(1) requested by a State (as defined in section 12(d)(8) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1760(d)(8))) or eligible service provider under section 12(l) of
the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)); and
(2) to waive any requirement under such Act (42 U.S.C. 1751 et
seq.) or the Child Nutrition Act of 1966 (42 U.S.C. 1771 et seq.),
or any regulation issued under either such Act, for purposes of
providing meals and meal supplements under such Acts during a
school closure due to COVID-19.
TITLE II--COVID--19 CHILD NUTRITION RESPONSE ACT
SEC. 2201. SHORT TITLE.
This title may be cited as the ``COVID-19 Child Nutrition Response
Act''.
SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIREMENT WAIVERS ADDRESSING
COVID-19.
(a) Nationwide Waiver.--
(1) In general.--Notwithstanding any other provision of law,
the Secretary may establish a waiver for all States under section
12(l) of the Richard B. Russell National School Lunch Act (42
U.S.C. 1760(l)), for purposes of--
(A) providing meals and meal supplements under a qualified
program; and
(B) carrying out subparagraph (A) with appropriate safety
measures with respect to COVID-19, as determined by the
Secretary.
(2) State election.--A waiver established under paragraph (1)
shall--
(A) notwithstanding paragraph (2) of section 12(l) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)), apply automatically to any State that elects to be
subject to the waiver without further application; and
(B) not be subject to the requirements under paragraph (3)
of such section.
(b) Child and Adult Care Food Program Waiver.--Notwithstanding any
other provision of law, the Secretary may grant a waiver under section
12(l) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)) to allow non-congregate feeding under a child and adult care
food program under section 17 of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1766) if such waiver is for the purposes of--
(1) providing meals and meal supplements under such child and
adult care food program; and
(2) carrying out paragraph (1) with appropriate safety measures
with respect to COVID-19, as determined by the Secretary.
(c) Meal Pattern Waiver.--Notwithstanding paragraph (4)(A) of
section 12(l) of the Richard B. Russell National School Lunch Act (42
U.S.C. 1760(l)) the Secretary may grant a waiver under such section
that relates to the nutritional content of meals served if the
Secretary determines that--
(1) such waiver is necessary to provide meals and meal
supplements under a qualified program; and
(2) there is a supply chain disruption with respect to foods
served under such a qualified program and such disruption is due to
COVID-19.
(d) Reports.--Each State that receives a waiver under subsection
(a), (b), or (c), shall, not later than 1 year after the date such
State received such waiver, submit a report to the Secretary that
includes the following:
(1) A summary of the use of such waiver by the State and
eligible service providers.
(2) A description of whether such waiver resulted in improved
services to children.
(e) Sunset.--The authority of the Secretary to establish or grant a
waiver under this section shall expire on September 30, 2020.
(f) Definitions.--In this section:
(1) Qualified program.--The term ``qualified program'' means
the following:
(A) The school lunch program under the Richard B. Russell
National School Lunch Act (42 U.S.C. 1751 et seq.).
(B) The school breakfast program under section 4 of the
Child Nutrition Act of 1966 (42 U.S.C. 1773).
(C) The child and adult care food program under section 17
of the Richard B. Russell National School Lunch Act (42 U.S.C.
1766).
(D) The summer food service program for children under
section 13 of the Richard B. Russell National School Lunch Act
(42 U.S.C. 1761).
(2) Secretary.--The term ``Secretary'' means the Secretary of
Agriculture.
(3) State.--The term ``State'' has the meaning given such term
in section 12(d)(8) of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1760(d)(8)).
SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DURING CERTAIN PUBLIC
HEALTH EMERGENCIES.
(a) Waiver Authority.--
(1) In general.--Notwithstanding any other provision of law,
the Secretary may grant a request described in paragraph (2) to--
(A) waive the requirement under section 17(d)(3)(C)(i) of
the Child Nutrition Act of 1966 (42 U.S.C. 1786(d)(3)(C)(i));
and
(B) defer anthropometric and bloodwork requirements
necessary to determine nutritional risk.
(2) Request.--A request described in this paragraph is a
request made to the Secretary by a State agency to waive, on behalf
of the local agencies served by such State agency, the requirements
described in paragraph (1) during any portion of the emergency
period (as defined in paragraph (1)(B) of section 1135(g) of the
Social Security Act (42 U.S.C. 1320b-5(g)) (beginning on or after
the date of the enactment of this section).
(b) Reports.--
(1) Local agency reports.--Each local agency that uses a waiver
pursuant to subsection (a) shall, not later than 1 year after the
date such local agency uses such waiver, submit a report to the
State agency serving such local agency that includes the following:
(A) A summary of the use of such waiver by the local
agency.
(B) A description of whether such waiver resulted in
improved services to women, infants, and children.
(2) State agency reports.--Each State agency that receives a
waiver under subsection (a) shall, not later than 18 months after
the date such State agency received such waiver, submit a report to
the Secretary that includes the following:
(A) A summary of the reports received by the State agency
under paragraph (1).
(B) A description of whether such waiver resulted in
improved services to women, infants, and children.
(c) Sunset.--The authority under this section shall expire on
September 30, 2020.
(d) Definitions.--In this section:
(1) Local agency.--The term ``local agency'' has the meaning
given the term in section 17(b) of the Child Nutrition Act of 1966
(42 U.S.C. 1786(b)).
(2) Nutritional risk.--The term ``nutritional risk'' has the
meaning given the term in section 17(b) of the Child Nutrition Act
of 1966 (42 U.S.C. 1786(b)).
(3) Secretary.--The term ``Secretary'' means the Secretary of
Agriculture.
(4) State agency.-- The term ``State agency'' has the meaning
given the term in section 17(b) of the Child Nutrition Act of 1966
(42 U.S.C. 1786(b)).
SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER UNDER WIC.
(a) Waiver Authority.--
(1) In general.--Notwithstanding any other provision of law,
the Secretary of Agriculture may, if requested by a State agency
(as defined in section 17(b) of the Child Nutrition Act of 1966 (42
U.S.C. 1786(b)), modify or waive any qualified administrative
requirement with respect to such State agency.
(2) Qualified administrative requirement.--In this section, the
term ``qualified administrative requirement'' means a regulatory
requirement issued under section 17 of the Child Nutrition Act of
1966 (42 U.S.C. 1786) that the Secretary of Agriculture
determines--
(A) cannot be met by a State agency due to COVID-19; and
(B) the modification or waiver of which is necessary to
provide assistance under such section.
(b) State Agency Reports.--Each State agency that receives a waiver
under subsection (a)(1) shall, not later than 1 year after the date
such State agency received such waiver, submit a report to the
Secretary of Agriculture that includes the following:
(1) A summary of the use of such waiver by the State agency.
(2) A description of whether such waiver resulted in improved
services to women, infants, and children.
(c) Sunset.--The authority under this section shall expire on
September 30, 2020.
TITLE III--SNAP WAIVERS
SEC. 2301. SNAP FLEXIBILITY FOR LOW-INCOME JOBLESS WORKERS.
(a) Beginning with the first month that begins after the enactment
of this Act and for each subsequent month through the end of the month
subsequent to the month a public health emergency declaration by the
Secretary of Health and Human Services under section 319 of the Public
Health Service Act based on an outbreak of coronavirus disease 2019
(COVID-19) is lifted, eligibility for supplemental nutrition assistance
program benefits shall not be limited under section 6(o)(2) of the Food
and Nutrition Act of 2008 unless an individual does not comply with the
requirements of a program offered by the State agency (as defined in
section 3 of the Food and Nutrition Act of 2008) that meets the
standards of subparagraphs (B) or (C) of such section 6(o)(2).
(b) Beginning on the month subsequent to the month the public
health emergency declaration by the Secretary of Health and Human
Services under section 319 of the Public Health Service Act based on an
outbreak of COVID-19 is lifted for purposes of section 6(o) of the Food
and Nutrition Act of 2008, such State agency shall disregard any period
during which an individual received benefits under the supplemental
nutrition assistance program prior to such month.
SEC. 2302. ADDITIONAL SNAP FLEXIBILITIES IN A PUBLIC HEALTH EMERGENCY.
(a) In the event of a public health emergency declaration by the
Secretary of Health and Human Services under section 319 of the Public
Health Service Act based on an outbreak of coronavirus disease 2019
(COVID-19) and the issuance of an emergency or disaster declaration by
a State based on an outbreak of COVID-19, the Secretary of
Agriculture--
(1) shall provide, at the request of a State agency (as defined
in section 3 of the Food and Nutrition Act of 2008) that provides
sufficient data (as determined by the Secretary through guidance)
supporting such request, for emergency allotments to households
participating in the supplemental nutrition assistance program
under the Food and Nutrition Act of 2008 to address temporary food
needs not greater than the applicable maximum monthly allotment for
the household size; and
(2) may adjust, at the request of State agencies or by guidance
in consultation with one or more State agencies, issuance methods
and application and reporting requirements under the Food and
Nutrition Act of 2008 to be consistent with what is practicable
under actual conditions in affected areas. (In making this
adjustment, the Secretary shall consider the availability of
offices and personnel in State agencies, any conditions that make
reliance on electronic benefit transfer systems described in
section 7(h) of the Food and Nutrition Act of 2008 impracticable,
any disruptions of transportation and communication facilities, and
any health considerations that warrant alternative approaches.)
(b) Not later than 10 days after the date of the receipt or
issuance of each document listed in paragraphs (1), (2), or (3) of this
subsection, the Secretary of Agriculture shall make publicly available
on the website of the Department the following documents:
(1) Any request submitted by State agencies under subsection
(a).
(2) The Secretary's approval or denial of each such request.
(3) Any guidance issued under subsection (a)(2).
(c) The Secretary of Agriculture shall, within 18 months after the
public health emergency declaration described in subsection (a) is
lifted, submit a report to the House and Senate Agriculture Committees
with a description of the measures taken to address the food security
needs of affected populations during the emergency, any information or
data supporting State agency requests, any additional measures that
States requested that were not approved, and recommendations for
changes to the Secretary's authority under the Food and Nutrition Act
of 2008 to assist the Secretary and States and localities in
preparations for any future health emergencies.
DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
SEC. 3101. SHORT TITLE.
This Act may be cited as ``Emergency Family and Medical Leave
Expansion Act''.
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.
(a) Public Health Emergency Leave.--
(1) In general.--Section 102(a)(1) of the Family and Medical
Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding at
the end the following:
``(F) During the period beginning on the date the Emergency
Family and Medical Leave Expansion Act takes effect, and ending
on December 31, 2020, because of a qualifying need related to a
public health emergency in accordance with section 110.''.
(2) Paid leave requirement.--Section 102(c) of the Family and
Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by
striking ``under subsection (a)'' and inserting ``under subsection
(a) (other than certain periods of leave under subsection
(a)(1)(F))''.
(b) Requirements.--Title I of the Family and Medical Leave Act of
1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the
following:
``SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE.
``(a) Definitions.--The following shall apply with respect to leave
under section 102(a)(1)(F):
``(1) Application of certain terms.--The definitions in section
101 shall apply, except as follows:
``(A) Eligible employee.--In lieu of the definition in
sections 101(2)(A) and 101(2)(B)(ii), the term `eligible
employee' means an employee who has been employed for at least
30 calendar days by the employer with respect to whom leave is
requested under section 102(a)(1)(F).
``(B) Employer threshold.--Section 101(4)(A)(i) shall be
applied by substituting `fewer than 500 employees' for `50 or
more employees for each working day during each of 20 or more
calendar workweeks in the current or preceding calendar year'.
``(2) Additional definitions.--In addition to the definitions
described in paragraph (1), the following definitions shall apply
with respect to leave under section 102(a)(1)(F):
``(A) Qualifying need related to a public health
emergency.--The term `qualifying need related to a public
health emergency', with respect to leave, means the employee is
unable to work (or telework) due to a need for leave to care
for the son or daughter under 18 years of age of such employee
if the school or place of care has been closed, or the child
care provider of such son or daughter is unavailable, due to a
public health emergency.
``(B) Public health emergency.--The term `public health
emergency' means an emergency with respect to COVID-19 declared
by a Federal, State, or local authority.
``(C) Child care provider.--The term `child care provider'
means a provider who receives compensation for providing child
care services on a regular basis, including an `eligible child
care provider' (as defined in section 658P of the Child Care
and Development Block Grant Act of 1990 (42 U.S.C. 9858n)).
``(D) School.--The term `school' means an `elementary
school' or `secondary school' as such terms are defined in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
``(3) Regulatory authorities.--The Secretary of Labor shall
have the authority to issue regulations for good cause under
sections 553(b)(B) and 553(d)(A) of title 5, United States Code--
``(A) to exclude certain health care providers and
emergency responders from the definition of eligible employee
under section 110(a)(1)(A); and
``(B) to exempt small businesses with fewer than 50
employees from the requirements of section 102(a)(1)(F) when
the imposition of such requirements would jeopardize the
viability of the business as a going concern.
``(b) Relationship to Paid Leave.--
``(1) Unpaid leave for initial 10 days.--
``(A) In general.--The first 10 days for which an employee
takes leave under section 102(a)(1)(F) may consist of unpaid
leave.
``(B) Employee election.--An employee may elect to
substitute any accrued vacation leave, personal leave, or
medical or sick leave for unpaid leave under section
102(a)(1)(F) in accordance with section 102(d)(2)(B).
``(2) Paid leave for subsequent days.--
``(A) In general.--An employer shall provide paid leave for
each day of leave under section 102(a)(1)(F) that an employee
takes after taking leave under such section for 10 days.
``(B) Calculation.--
``(i) In general.--Subject to clause (ii), paid leave
under subparagraph (A) for an employee shall be calculated
based on--
``(I) an amount that is not less than two-thirds of
an employee's regular rate of pay (as determined under
section 7(e) of the Fair Labor Standards Act of 1938
(29 U.S.C. 207(e)); and
``(II) the number of hours the employee would
otherwise be normally scheduled to work (or the number
of hours calculated under subparagraph (C)).
``(ii) Clarification.--In no event shall such paid
leave exceed $200 per day and $10,000 in the aggregate.
``(C) Varying schedule hours calculation.--In the case of
an employee whose schedule varies from week to week to such an
extent that an employer is unable to determine with certainty
the number of hours the employee would have worked if such
employee had not taken leave under section 102(a)(1)(F), the
employer shall use the following in place of such number:
``(i) Subject to clause (ii), a number equal to the
average number of hours that the employee was scheduled per
day over the 6-month period ending on the date on which the
employee takes such leave, including hours for which the
employee took leave of any type.
``(ii) If the employee did not work over such period,
the reasonable expectation of the employee at the time of
hiring of the average number of hours per day that the
employee would normally be scheduled to work.
``(c) Notice.--In any case where the necessity for leave under
section 102(a)(1)(F) for the purpose described in subsection
(a)(2)(A)(iii) is foreseeable, an employee shall provide the employer
with such notice of leave as is practicable.
``(d) Restoration to Position.--
``(1) In general.--Section 104(a)(1) shall not apply with
respect to an employee of an employer who employs fewer than 25
employees if the conditions described in paragraph (2) are met.
``(2) Conditions.--The conditions described in this paragraph
are the following:
``(A) The employee takes leave under section 102(a)(1)(F).
``(B) The position held by the employee when the leave
commenced does not exist due to economic conditions or other
changes in operating conditions of the employer--
``(i) that affect employment; and
``(ii) are caused by a public health emergency during
the period of leave.
``(C) The employer makes reasonable efforts to restore the
employee to a position equivalent to the position the employee
held when the leave commenced, with equivalent employment
benefits, pay, and other terms and conditions of employment.
``(D) If the reasonable efforts of the employer under
subparagraph (C) fail, the employer makes reasonable efforts
during the period described in paragraph (3) to contact the
employee if an equivalent position described in subparagraph
(C) becomes available.
``(3) Contact period.--The period described under this
paragraph is the 1-year period beginning on the earlier of--
``(A) the date on which the qualifying need related to a
public health emergency concludes; or
``(B) the date that is 12 weeks after the date on which the
employee's leave under section 102(a)(1)(F) commences.''.
SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations
and its collective bargaining agreement, fulfill its obligations under
section 110(b)(2) of title I of the Family and Medical Leave Act of
1993, as added by the Families First Coronavirus Response Act, by
making contributions to a multiemployer fund, plan, or program based on
the paid leave each of its employees is entitled to under such section
while working under the multiemployer collective bargaining agreement,
provided that the fund, plan, or program enables employees to secure
pay from such fund, plan, or program based on hours they have worked
under the multiemployer collective bargaining agreement for paid leave
taken under section 102(a)(1)(F) of title I of the Family and Medical
Leave Act of 1993, as added by the Families First Coronavirus Response
Act.
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as
provided in subsection (a) may secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement for paid leave taken under section
102(a)(1)(F) of title I of the Family and Medical Leave Act of 1993, as
added by the Families First Coronavirus Response Act.
SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS.
An employer under 110(a)(B) shall not be subject to section 107(a)
for a violation of section 102(a)(1)(F) if the employer does not meet
the definition of employer set forth in Section 101(4)(A)(i).
SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMERGENCY
RESPONDERS.
An employer of an employee who is a health care provider or an
emergency responder may elect to exclude such employee from the
application of the provisions in the amendments made under of section
3102 of this Act.
SEC. 3106. EFFECTIVE DATE.
This Act shall take effect not later than 15 days after the date
of enactment of this Act.
DIVISION D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS
ACT OF 2020
SEC. 4101. SHORT TITLE.
This division may be cited as the ``Emergency Unemployment
Insurance Stabilization and Access Act of 2020''.
SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSATION
ADMINISTRATION.
(a) In General.--Section 903 of the Social Security Act (42 U.S.C.
1103) is amended by adding at the end the following:
``Emergency Transfers in Fiscal Year 2020 for Administration
``(h)(1)(A) In addition to any other amounts, the Secretary of
Labor shall provide for the making of emergency administration grants
in fiscal year 2020 to the accounts of the States in the Unemployment
Trust Fund, in accordance with succeeding provisions of this
subsection.
``(B) The amount of an emergency administration grant with respect
to a State shall, as determined by the Secretary of Labor, be equal to
the amount obtained by multiplying $1,000,000,000 by the same ratio as
would apply under subsection (a)(2)(B) for purposes of determining such
State's share of any excess amount (as described in subsection (a)(1))
that would have been subject to transfer to State accounts, as of
October 1, 2019, under the provisions of subsection (a).
``(C) Of the emergency administration grant determined under
subparagraph (B) with respect to a State--
``(i) not later than 60 days after the date of enactment of
this subsection, 50 percent shall be transferred to the account of
such State upon a certification by the Secretary of Labor to the
Secretary of the Treasury that the State meets the requirements of
paragraph (2); and
``(ii) only with respect to a State in which the number of
unemployment compensation claims has increased by at least 10
percent over the same quarter in the previous calendar year, the
remainder shall be transferred to the account of such State upon a
certification by the Secretary of Labor to the Secretary of the
Treasury that the State meets the requirements of paragraph (3).
``(2) The requirements of this paragraph with respect to a State
are the following:
``(A) The State requires employers to provide notification of
the availability of unemployment compensation to employees at the
time of separation from employment. Such notification may be based
on model notification language issued by the Secretary of Labor.
``(B) The State ensures that applications for unemployment
compensation, and assistance with the application process, are
accessible in at least two of the following: in-person, by phone,
or online.
``(C) The State notifies applicants when an application is
received and is being processed, and in any case in which an
application is unable to be processed, provides information about
steps the applicant can take to ensure the successful processing of
the application.
``(3) The requirements of this paragraph with respect to a State
are the following:
``(A) The State has expressed its commitment to maintain and
strengthen access to the unemployment compensation system,
including through initial and continued claims.
``(B) The State has demonstrated steps it has taken or will
take to ease eligibility requirements and access to unemployment
compensation for claimants, including waiving work search
requirements and the waiting week, and non-charging employers
directly impacted by COVID-19 due to an illness in the workplace or
direction from a public health official to isolate or quarantine
workers.
``(4) Any amount transferred to the account of a State under this
subsection may be used by such State only for the administration of its
unemployment compensation law, including by taking such steps as may be
necessary to ensure adequate resources in periods of high demand.
``(5) Not later than 1 year after the date of enactment of the
Emergency Unemployment Insurance Stabilization and Access Act of 2020,
each State receiving emergency administration grant funding under
paragraph (1)(C)(i) shall submit to the Secretary of Labor, the
Committee on Ways and Means of the House of Representatives, and the
Committee on Finance of the Senate, a report that includes--
``(A) an analysis of the recipiency rate for unemployment
compensation in the State as such rate has changed over time;
``(B) a description of steps the State intends to take to
increase such recipiency rate.
``(6)(A) Notwithstanding any other provision of law, the Secretary
of the Treasury shall transfer from the general fund of the Treasury
(from funds not otherwise appropriated) to the employment security
administration account (as established by section 901 of the Social
Security Act) such sums as the Secretary of Labor estimates to be
necessary for purposes of making the transfers described in paragraph
(1)(C).
``(B) There are appropriated from the general fund of the Treasury,
without fiscal year limitation, the sums referred to in the preceding
sentence and such sums shall not be required to be repaid.''.
(b) Emergency Flexibility.--Notwithstanding any other law, if a
State modifies its unemployment compensation law and policies with
respect to work search, waiting week, good cause, or employer
experience rating on an emergency temporary basis as needed to respond
to the spread of COVID-19, such modifications shall be disregarded for
the purposes of applying section 303 of the Social Security Act and
section 3304 of the Internal Revenue Code of 1986 to such State law.
(c) Regulations.--The Secretary of Labor may prescribe any
regulations, operating instructions, or other guidance necessary to
carry out the amendment made by subsection (a).
SEC. 4103. TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.
Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
1322(b)(10)(A)) is amended by striking ``beginning on the date of
enactment of this paragraph and ending on December 31, 2010'' and
inserting ``beginning on the date of enactment of the Emergency
Unemployment Insurance Stabilization and Access Act of 2020 and ending
on December 31, 2020''.
SEC. 4104. TECHNICAL ASSISTANCE AND GUIDANCE FOR SHORT-TIME
COMPENSATION PROGRAMS.
The Secretary of Labor shall assist States in establishing,
implementing, and improving the employer awareness of short-time
compensation programs (as defined in section 3306(v) of the Internal
Revenue Code of 1986) to help avert layoffs, including by providing
technical assistance and guidance.
SEC. 4105. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT COMPENSATION
FOR A LIMITED PERIOD.
(a) In General.--In the case of sharable extended compensation and
sharable regular compensation paid for weeks of unemployment beginning
after the date of the enactment of this section and before December 31,
2020 (and only with respect to States that receive emergency
administration grant funding under clauses (i) and (ii) of section
903(h)(1)(C) of the Social Security Act (42 U.S.C. 1102(h)(1)(C))),
section 204(a)(1) of the Federal-State Extended Unemployment
Compensation Act of 1970 (26 U.S.C. 3304 note) shall be applied by
substituting ``100 percent of'' for ``one-half of''.
(b) Temporary Federal Matching for the First Week of Extended
Benefits for States With No Waiting Week.--With respect to weeks of
unemployment beginning after the date of the enactment of this Act and
ending on or before December 31, 2020, subparagraph (B) of section
204(a)(2) of the Federal-State Extended Unemployment Compensation Act
of 1970 (26 U.S.C. 3304 note) shall not apply.
(c) Definitions.--For purposes of this section--
(1) the terms ``sharable extended compensation'' and ``sharable
regular compensation'' have the respective meanings given such
terms under section 204 of the Federal-State Extended Unemployment
Compensation Act of 1970; and
(2) the term ``week'' has the meaning given such term under
section 205 of the Federal-State Extended Unemployment Compensation
Act of 1970.
(d) Regulations.--The Secretary of Labor may prescribe any
operating instructions or regulations necessary to carry out this
section.
DIVISION E--EMERGENCY PAID SICK LEAVE ACT
SEC. 5101. SHORT TITLE.
This Act may be cited as the ``Emergency Paid Sick Leave Act''.
SEC. 5102. PAID SICK TIME REQUIREMENT.
(a) In General.--An employer shall provide to each employee
employed by the employer paid sick time to the extent that the employee
is unable to work (or telework) due to a need for leave because:
(1) The employee is subject to a Federal, State, or local
quarantine or isolation order related to COVID-19.
(2) The employee has been advised by a health care provider to
self-quarantine due to concerns related to COVID-19.
(3) The employee is experiencing symptoms of COVID-19 and
seeking a medical diagnosis.
(4) The employee is caring for an individual who is subject to
an order as described in subparagraph (1) or has been advised as
described in paragraph (2).
(5) The employee is caring for a son or daughter of such
employee if the school or place of care of the son or daughter has
been closed, or the child care provider of such son or daughter is
unavailable, due to COVID-19 precautions.
(6) The employee is experiencing any other substantially
similar condition specified by the Secretary of Health and Human
Services in consultation with the Secretary of the Treasury and the
Secretary of Labor.
Except that an employer of an employee who is a health care provider or
an emergency responder may elect to exclude such employee from the
application of this subsection.
(b) Duration of Paid Sick Time.--
(1) In general.--An employee shall be entitled to paid sick
time for an amount of hours determined under paragraph (2).
(2) Amount of hours.--The amount of hours of paid sick time to
which an employee is entitled shall be as follows:
(A) For full-time employees, 80 hours.
(B) For part-time employees, a number of hours equal to the
number of hours that such employee works, on average, over a 2-
week period.
(3) Carryover.--Paid sick time under this section shall not
carry over from 1 year to the next.
(c) Employer's Termination of Paid Sick Time.--Paid sick time
provided to an employee under this Act shall cease beginning with the
employee's next scheduled workshift immediately following the
termination of the need for paid sick time under subsection (a).
(d) Prohibition.--An employer may not require, as a condition of
providing paid sick time under this Act, that the employee involved
search for or find a replacement employee to cover the hours during
which the employee is using paid sick time.
(e) Use of Paid Sick Time.--
(1) In general.--The paid sick time under subsection (a) shall
be available for immediate use by the employee for the purposes
described in such subsection, regardless of how long the employee
has been employed by an employer.
(2) Sequencing.--
(A) In general.--An employee may first use the paid sick
time under subsection (a) for the purposes described in such
subsection.
(B) Prohibition.--An employer may not require an employee
to use other paid leave provided by the employer to the
employee before the employee uses the paid sick time under
subsection (a).
SEC. 5103. NOTICE.
(a) In General.--Each employer shall post and keep posted, in
conspicuous places on the premises of the employer where notices to
employees are customarily posted, a notice, to be prepared or approved
by the Secretary of Labor, of the requirements described in this Act.
(b) Model Notice.--Not later than 7 days after the date of
enactment of this Act, the Secretary of Labor shall make publicly
available a model of a notice that meets the requirements of subsection
(a).
SEC. 5104. PROHIBITED ACTS.
It shall be unlawful for any employer to discharge, discipline, or
in any other manner discriminate against any employee who--
(1) takes leave in accordance with this Act; and
(2) has filed any complaint or instituted or caused to be
instituted any proceeding under or related to this Act (including a
proceeding that seeks enforcement of this Act), or has testified or
is about to testify in any such proceeding.
SEC. 5105. ENFORCEMENT.
(a) Unpaid Sick Leave.--An employer who violates section 5102
shall--
(1) be considered to have failed to pay minimum wages in
violation of section 6 of the Fair Labor Standards Act of 1938 (29
U.S.C. 206); and
(2) be subject to the penalties described in sections 16 and 17
of such Act (29 U.S.C. 216; 217) with respect to such violation.
(b) Unlawful Termination.--An employer who willfully violates
section 5104 shall--
(1) be considered to be in violation of section 15(a)(3) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
(2) be subject to the penalties described in sections 16 and 17
of such Act (29 U.S.C. 216; 217) with respect to such violation.
SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations
and its collective bargaining agreement, fulfill its obligations under
this Act by making contributions to a multiemployer fund, plan, or
program based on the hours of paid sick time each of its employees is
entitled to under this Act while working under the multiemployer
collective bargaining agreement, provided that the fund, plan, or
program enables employees to secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement and for the uses specified under
section 5102(a).
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as
provided in subsection (a) may secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement for the uses specified in section
5102(a).
SEC. 5107. RULES OF CONSTRUCTION.
Nothing in this Act shall be construed--
(1) to in any way diminish the rights or benefits that an
employee is entitled to under any--
(A) other Federal, State, or local law;
(B) collective bargaining agreement; or
(C) existing employer policy; or
(2) to require financial or other reimbursement to an employee
from an employer upon the employee's termination, resignation,
retirement, or other separation from employment for paid sick time
under this Act that has not been used by such employee.
SEC. 5108. EFFECTIVE DATE.
This Act, and the requirements under this Act, shall take effect
not later than 15 days after the date of enactment of this Act.
SEC. 5109. SUNSET.
This Act, and the requirements under this Act, shall expire on
December 31, 2020.
SEC. 5110. DEFINITIONS.
For purposes of the Act:
(1) Employee.--The terms ``employee'' means an individual who
is--
(A)(i) an employee, as defined in section 3(e) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203(e)), who is not
covered under subparagraph (E) or (F), including such an
employee of the Library of Congress, except that a reference in
such section to an employer shall be considered to be a
reference to an employer described in clauses (i)(I) and (ii)
of paragraph (5)(A); or
(ii) an employee of the Government Accountability Office;
(B) a State employee described in section 304(a) of the
Government Employee Rights Act of 1991 (42 U.S.C. 2000e-
16c(a));
(C) a covered employee, as defined in section 101 of the
Congressional Accountability Act of 1995 (2 U.S.C. 1301), other
than an applicant for employment;
(D) a covered employee, as defined in section 411(c) of
title 3, United States Code;
(E) a Federal officer or employee covered under subchapter
V of chapter 63 of title 5, United States Code; or
(F) any other individual occupying a position in the civil
service (as that term is defined in section 2101(1) of title 5,
United States Code).
(2) Employer.--
(A) In general.--The term ``employer'' means a person who
is--
(i)(I) a covered employer, as defined in subparagraph
(B), who is not covered under subclause (V);
(II) an entity employing a State employee described in
section 304(a) of the Government Employee Rights Act of
1991;
(III) an employing office, as defined in section 101 of
the Congressional Accountability Act of 1995;
(IV) an employing office, as defined in section 411(c)
of title 3, United States Code; or
(V) an Executive Agency as defined in section 105 of
title 5, United States Code, and including the U.S. Postal
Service and the Postal Regulatory Commission; and
(ii) engaged in commerce (including government), or an
industry or activity affecting commerce (including
government), as defined in subparagraph (B)(iii).
(B) Covered employer.--
(i) In general.--In subparagraph (A)(i)(I), the term
``covered employer''--
(I) means any person engaged in commerce or in any
industry or activity affecting commerce that--
(aa) in the case of a private entity or
individual, employs fewer than 500 employees; and
(bb) in the case of a public agency or any
other entity that is not a private entity or
individual, employs 1 or more employees;
(II) includes--
(aa) includes any person acting directly or
indirectly in the interest of an employer in
relation to an employee (within the meaning of such
phrase in section 3(d) of the Fair Labor Standards
Act of 1938 (29 U.S.C. 203(d)); and
(bb) any successor in interest of an employer;
(III) includes any ``public agency'', as defined in
section 3(x) of the Fair Labor Standards Act of 1938
(29 U.S.C. 203(x)); and
(IV) includes the Government Accountability Office
and the Library of Congress.
(ii) Public agency.--For purposes of clause (i)(IV), a
public agency shall be considered to be a person engaged in
commerce or in an industry or activity affecting commerce.
(iii) Definitions.--For purposes of this subparagraph:
(I) Commerce.--The terms ``commerce'' and
``industry or activity affecting commerce'' means any
activity, business, or industry in commerce or in which
a labor dispute would hinder or obstruct commerce or
the free flow of commerce, and include ``commerce'' and
any ``industry affecting commerce'', as defined in
paragraphs (1) and (3) of section 501 of the Labor
Management Relations Act of 1947 (29 U.S.C. 142 (1) and
(3)).
(II) Employee.--The term ``employee'' has the same
meaning given such term in section 3(e) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203(e)).
(III) Person.--The term ``person'' has the same
meaning given such term in section 3(a) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203(a)).
(3) FLSA terms.--The terms ``employ'' and ``State'' have the
meanings given such terms in section 3 of the Fair Labor Standards
Act of 1938 (29 U.S.C. 203).
(4) FMLA terms.--The terms ``health care provider'' and ``son
or daughter'' have the meanings given such terms in section 101 of
the Family and Medical Leave Act of 1993 (29 U.S.C. 2611).
(5) Paid sick time.--
(A) In general.--The term ``paid sick time'' means an
increment of compensated leave that--
(i) is provided by an employer for use during an
absence from employment for a reason described in any
paragraph of section 2(a); and
(ii) is calculated based on the employee's required
compensation under subparagraph (B) and the number of hours
the employee would otherwise be normally scheduled to work
(or the number of hours calculated under subparagraph (C)),
except that in no event shall such paid sick time exceed--
(I) $511 per day and $5,110 in the aggregate for a
use described in paragraph (1), (2), or (3) of section
5102(a); and
(II) $200 per day and $2,000 in the aggregate for a
use described in paragraph (4), (5), or (6) of section
5102(a).
(B) Required compensation.--
(i) In general.--Subject to subparagraph (A)(ii), the
employee's required compensation under this subparagraph
shall be not less than the greater of the following:
(I) The employee's regular rate of pay (as
determined under section 7(e) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(e)).
(II) The minimum wage rate in effect under section
6(a)(1) of the Fair Labor Standards Act of 1938 (29
U.S.C. 206(a)(1)).
(III) The minimum wage rate in effect for such
employee in the applicable State or locality, whichever
is greater, in which the employee is employed.
(ii) Special rule for care of family members.--Subject
to subparagraph (A)(ii), with respect to any paid sick time
provided for any use described in paragraph (4), (5), or
(6) of section 5102(a), the employee's required
compensation under this subparagraph shall be two-thirds of
the amount described in clause (B)(i).
(C) Varying schedule hours calculation.--In the case of a
part-time employee described in section 5102(b)(2)(B) whose
schedule varies from week to week to such an extent that an
employer is unable to determine with certainty the number of
hours the employee would have worked if such employee had not
taken paid sick time under section 2(a), the employer shall use
the following in place of such number:
(i) Subject to clause (ii), a number equal to the
average number of hours that the employee was scheduled per
day over the 6-month period ending on the date on which the
employee takes the paid sick time, including hours for
which the employee took leave of any type.
(ii) If the employee did not work over such period, the
reasonable expectation of the employee at the time of
hiring of the average number of hours per day that the
employee would normally be scheduled to work.
(D) Guidelines.--Not later than 15 days after the date of
the enactment of this Act, the Secretary of Labor shall issue
guidelines to assist employers in calculating the amount of
paid sick time under subparagraph (A).
(E) Reasonable notice.--After the first workday (or portion
thereof) an employee receives paid sick time under this Act, an
employer may require the employee to follow reasonable notice
procedures in order to continue receiving such paid sick time.
SEC. 5111. REGULATORY AUTHORITIES.
The Secretary of Labor shall have the authority to issue
regulations for good cause under sections 553(b)(B) and 553(d)(A) of
title 5, United States Code--
(1) to exclude certain health care providers and emergency
responders from the definition of employee under section 5110(1)
including by allowing the employer of such health care providers
and emergency responders to opt out;
(2) to exempt small businesses with fewer than 50 employees
from the requirements of section 5102(a)(5) when the imposition of
such requirements would jeopardize the viability of the business as
a going concern; and
(3) as necessary, to carry out the purposes of this Act,
including to ensure consistency between this Act and Division C and
Division G of the Families First Coronavirus Response Act.
DIVISION F--HEALTH PROVISIONS
SEC. 6001. COVERAGE OF TESTING FOR COVID-19.
(a) In General.--A group health plan and a health insurance issuer
offering group or individual health insurance coverage (including a
grandfathered health plan (as defined in section 1251(e) of the Patient
Protection and Affordable Care Act)) shall provide coverage, and shall
not impose any cost sharing (including deductibles, copayments, and
coinsurance) requirements or prior authorization or other medical
management requirements, for the following items and services furnished
during any portion of the emergency period defined in paragraph (1)(B)
of section 1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g))
beginning on or after the date of the enactment of this Act:
(1) In vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations) for the
detection of SARS-CoV-2 or the diagnosis of the virus that causes
COVID-19 that are approved, cleared, or authorized under section
510(k), 513, 515 or 564 of the Federal Food, Drug, and Cosmetic
Act, and the administration of such in vitro diagnostic products.
(2) Items and services furnished to an individual during health
care provider office visits (which term in this paragraph includes
in-person visits and telehealth visits), urgent care center visits,
and emergency room visits that result in an order for or
administration of an in vitro diagnostic product described in
paragraph (1), but only to the extent such items and services
relate to the furnishing or administration of such product or to
the evaluation of such individual for purposes of determining the
need of such individual for such product.
(b) Enforcement.--The provisions of subsection (a) shall be applied
by the Secretary of Health and Human Services, Secretary of Labor, and
Secretary of the Treasury to group health plans and health insurance
issuers offering group or individual health insurance coverage as if
included in the provisions of part A of title XXVII of the Public
Health Service Act, part 7 of the Employee Retirement Income Security
Act of 1974, and subchapter B of chapter 100 of the Internal Revenue
Code of 1986, as applicable.
(c) Implementation.--The Secretary of Health and Human Services,
Secretary of Labor, and Secretary of the Treasury may implement the
provisions of this section through sub-regulatory guidance, program
instruction or otherwise.
(d) Terms.--The terms ``group health plan''; ``health insurance
issuer''; ``group health insurance coverage'', and ``individual health
insurance coverage'' have the meanings given such terms in section 2791
of the Public Health Service Act (42 U.S.C. 300gg-91), section 733 of
the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1191b),
and section 9832 of the Internal Revenue Code of 1986, as applicable.
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM FOR CERTAIN
VISITS RELATING TO TESTING FOR COVID-19.
(a) In General.--Section 1833 of the Social Security Act (42 U.S.C.
1395l) is amended--
(1) in subsection (a)(1)--
(A) by striking ``and'' before ``(CC)''; and
(B) by inserting before the period at the end the
following: ``, and (DD) with respect to a specified COVID-19
testing-related service described in paragraph (1) of
subsection (cc) for which payment may be made under a specified
outpatient payment provision described in paragraph (2) of such
subsection, the amounts paid shall be 100 percent of the
payment amount otherwise recognized under such respective
specified outpatient payment provision for such service,'';
(2) in subsection (b), in the first sentence--
(A) by striking ``and'' before ``(10)''; and
(B) by inserting before the period at the end the
following: ``, and (11) such deductible shall not apply with
respect to any specified COVID-19 testing-related service
described in paragraph (1) of subsection (cc) for which payment
may be made under a specified outpatient payment provision
described in paragraph (2) of such subsection''; and
(3) by adding at the end the following new subsection:
``(cc) Specified COVID-19 Testing-Related Services.--For purposes
of subsection (a)(1)(DD):
``(1) Description.--
``(A) In general.--A specified COVID-19 testing-related
service described in this paragraph is a medical visit that--
``(i) is in any of the categories of HCPCS evaluation
and management service codes described in subparagraph (B);
``(ii) is furnished during any portion of the emergency
period (as defined in section 1135(g)(1)(B)) (beginning on
or after the date of enactment of this subsection);
``(iii) results in an order for or administration of a
clinical diagnostic laboratory test described in section
1852(a)(1)(B)(iv)(IV); and
``(iv) relates to the furnishing or administration of
such test or to the evaluation of such individual for
purposes of determining the need of such individual for
such test.
``(B) Categories of hcpcs codes.--For purposes of
subparagraph (A), the categories of HCPCS evaluation and
management services codes are the following:
``(i) Office and other outpatient services.
``(ii) Hospital observation services.
``(iii) Emergency department services.
``(iv) Nursing facility services.
``(v) Domiciliary, rest home, or custodial care
services.
``(vi) Home services.
``(vii) Online digital evaluation and management
services.
``(2) Specified outpatient payment provision.--A specified
outpatient payment provision described in this paragraph is any of
the following:
``(A) The hospital outpatient prospective payment system
under subsection (t).
``(B) The physician fee schedule under section 1848.
``(C) The prospective payment system developed under
section 1834(o).
``(D) Section 1834(g), with respect to an outpatient
critical access hospital service.
``(E) The payment basis determined in regulations pursuant
to section 1833(a)(3) for rural health clinic services.''.
(b) Claims Modifier.--The Secretary of Health and Human Services
shall provide for an appropriate modifier (or other identifier) to
include on claims to identify, for purposes of subparagraph (DD) of
section 1833(a)(1), as added by subsection (a), specified COVID-19
testing-related services described in paragraph (1) of section 1833(cc)
of the Social Security Act, as added by subsection (a), for which
payment may be made under a specified outpatient payment provision
described in paragraph (2) of such subsection.
(c) Implementation.--Notwithstanding any other provision of law,
the Secretary of Health and Human Services may implement the provisions
of, including amendments made by, this section through program
instruction or otherwise.
SEC. 6003. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING UNDER
THE MEDICARE ADVANTAGE PROGRAM.
(a) In General.--Section 1852(a)(1)(B) of the Social Security Act
(42 U.S.C. 1395w-22(a)(1)(B)) is amended--
(1) in clause (iv)--
(A) by redesignating subclause (IV) as subclause (VI); and
(B) by inserting after subclause (III) the following new
subclauses:
``(IV) Clinical diagnostic laboratory test
administered during any portion of the emergency period
defined in paragraph (1)(B) of section 1135(g)
beginning on or after the date of the enactment of the
Families First Coronavirus Response Act for the
detection of SARS-CoV-2 or the diagnosis of the virus
that causes COVID-19 and the administration of such
test.
``(V) Specified COVID-19 testing-related services
(as described in section 1833(cc)(1)) for which payment
would be payable under a specified outpatient payment
provision described in section 1833(cc)(2).'';
(2) in clause (v), by inserting ``, other than subclauses (IV)
and (V) of such clause,'' after ``clause (iv)''; and
(3) by adding at the end the following new clause:
``(vi) Prohibition of application of certain
requirements for covid-19 testing.--In the case of a
product or service described in subclause (IV) or (V),
respectively, of clause (iv) that is administered or
furnished during any portion of the emergency period
described in such subclause beginning on or after the date
of the enactment of this clause, an MA plan may not impose
any prior authorization or other utilization management
requirements with respect to the coverage of such a product
or service under such plan.''.
(b) Implementation.--Notwithstanding any other provision of law,
the Secretary of Health and Human Services may implement the amendments
made by this section by program instruction or otherwise.
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID-19 TESTING UNDER
MEDICAID AND CHIP.
(a) Medicaid.--
(1) In general.--Section 1905(a)(3) of the Social Security Act
(42 U.S.C. 1396d(a)(3)) is amended--
(A) by striking ``other laboratory'' and inserting ``(a)
other laboratory'';
(B) by inserting ``and'' after the semicolon; and
(C) by adding at the end the following new subparagraph:
``(B) in vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations) administered
during any portion of the emergency period defined in paragraph
(1)(B) of section 1135(g) beginning on or after the date of the
enactment of this subparagraph for the detection of SARS-CoV-2 or
the diagnosis of the virus that causes COVID-19 that are approved,
cleared, or authorized under section 510(k), 513, 515 or 564 of the
Federal Food, Drug, and Cosmetic Act, and the administration of
such in vitro diagnostic products;''.
(2) No cost sharing.--
(A) In general.--Subsections (a)(2) and (b)(2) of section
1916 of the Social Security Act (42 U.S.C. 1396o) are each
amended--
(i) in subparagraph (D), by striking ``or'' at the end;
(ii) in subparagraph (E), by striking ``; and'' and
inserting a comma; and
(iii) by adding at the end the following new
subparagraphs:
``(F) any in vitro diagnostic product described in section
1905(a)(3)(B) that is administered during any portion of the
emergency period described in such section beginning on or
after the date of the enactment of this subparagraph (and the
administration of such product), or
``(G) COVID-19 testing-related services for which payment
may be made under the State plan; and''.
(B) Application to alternative cost sharing.--Section
1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
1(b)(3)(B)) is amended by adding at the end the following new
clause:
``(xi) Any in vitro diagnostic product described in
section 1905(a)(3)(B) that is administered during any
portion of the emergency period described in such section
beginning on or after the date of the enactment of this
clause (and the administration of such product) and any
visit described in section 1916(a)(2)(G) that is furnished
during any such portion.''.
(C) Clarification.--The amendments made this paragraph
shall apply with respect to a State plan of a territory in the
same manner as a State plan of one of the 50 States.
(3) State option to provide coverage for uninsured
individuals.--
(A) In general.--Section 1902(a)(10) of the Social Security
Act (42 U.S.C. 1396a(a)(10)) is amended--
(i) in subparagraph (A)(ii)--
(I) in subclause (XXI), by striking ``or'' at the
end;
(II) in subclause (XXII), by adding ``or'' at the
end; and
(III) by adding at the end the following new
subclause:
``(XXIII) during any portion of the emergency
period defined in paragraph (1)(B) of section 1135(g)
beginning on or after the date of the enactment of this
subclause, who are uninsured individuals (as defined in
subsection (ss));''; and
(ii) in the matter following subparagraph (G)--
(I) by striking ``and (XVII)'' and inserting ``,
(XVII)''; and
(II) by inserting after ``instead of through
subclause (VIII)'' the following: ``, and (XVIII) the
medical assistance made available to an uninsured
individual (as defined in subsection (ss)) who is
eligible for medical assistance only because of
subparagraph (A)(ii)(XXIII) shall be limited to medical
assistance for any in vitro diagnostic product
described in section 1905(a)(3)(B) that is administered
during any portion of the emergency period described in
such section beginning on or after the date of the
enactment of this subclause (and the administration of
such product) and any visit described in section
1916(a)(2)(G) that is furnished during any such
portion''.
(B) Receipt and initial processing of applications at
certain locations.--Section 1902(a)(55) of the Social Security
Act (42 U.S.C. 1396a(a)(55)) is amended, in the matter
preceding subparagraph (A), by striking ``or
(a)(10)(A)(ii)(IX)'' and inserting ``(a)(10)(A)(ii)(IX), or
(a)(10)(A)(ii)(XXIII)''.
(C) Uninsured individual defined.--Section 1902 of the
Social Security Act (42 U.S.C. 1396a) is amended by adding at
the end the following new subsection:
``(ss) Uninsured Individual Defined.--For purposes of this section,
the term `uninsured individual' means, notwithstanding any other
provision of this title, any individual who is--
``(1) not described in subsection (a)(10)(A)(i); and
``(2) not enrolled in a Federal health care program (as defined
in section 1128B(f)), a group health plan, group or individual
health insurance coverage offered by a health insurance issuer (as
such terms are defined in section 2791 of the Public Health Service
Act), or a health plan offered under chapter 89 of title 5, United
States Code.''.
(D) Federal medical assistance percentage.--Section 1905(b)
of the Social Security Act (42 U.S.C. 1396d(b)) is amended by
adding at the end the following new sentence: ``Notwithstanding
the first sentence of this subsection, the Federal medical
assistance percentage shall be 100 per centum with respect to
(and, notwithstanding any other provision of this title,
available for) medical assistance provided to uninsured
individuals (as defined in section 1902(ss)) who are eligible
for such assistance only on the basis of section
1902(a)(10)(A)(ii)(XXIII) and with respect to expenditures
described in section 1903(a)(7) that a State demonstrates to
the satisfaction of the Secretary are attributable to
administrative costs related to providing for such medical
assistance to such individuals under the State plan.''.
(b) CHIP.--
(1) In general.--Section 2103(c) of the Social Security Act (42
U.S.C. 1397cc(c)) is amended by adding at the end the following
paragraph:
``(10) Certain in vitro diagnostic products for covid-19
testing.--The child health assistance provided to a targeted low-
income child shall include coverage of any in vitro diagnostic
product described in section 1905(a)(3)(B) that is administered
during any portion of the emergency period described in such
section beginning on or after the date of the enactment of this
subparagraph (and the administration of such product).''.
(2) Coverage for targeted low-income pregnant women.--Section
2112(b)(4) of the Social Security Act (42 U.S.C. 1397ll(b)(4)) is
amended by inserting ``under section 2103(c)'' after ``same
requirements''.
(3) Prohibition of cost sharing.--Section 2103(e)(2) of the
Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended--
(A) in the paragraph header, by inserting ``, covid-19
testing,'' before ``or pregnancy-related assistance''; and
(B) by striking ``category of services described in
subsection (c)(1)(D) or'' and inserting ``categories of
services described in subsection (c)(1)(D), in vitro diagnostic
products described in subsection (c)(10) (and administration of
such products), visits described in section 1916(a)(2)(G),
or''.
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE DEVICES AS
COVERED COUNTERMEASURES.
Section 319F-3(i)(1) of the Public Health Service Act (42 U.S.C.
247d-6d(i)(1)) is amended--
(1) in subparagraph (B), by striking ``or'' at the end;
(2) in subparagraph (C), by striking the period at the end and
inserting ``; or''; and
(3) by adding at the end the following new subparagraph:
``(D) a personal respiratory protective device that is--
``(i) approved by the National Institute for
Occupational Safety and Health under part 84 of title 42,
Code of Federal Regulations (or successor regulations);
``(ii) subject to the emergency use authorization
issued by the Secretary on March 2, 2020, or subsequent
emergency use authorizations, pursuant to section 564 of
the Federal Food, Drug, and Cosmetic Act (authorizing
emergency use of personal respiratory protective devices
during the COVID-19 outbreak); and
``(iii) used during the period beginning on January 27,
2020, and ending on October 1, 2024, in response to the
public health emergency declared on January 31, 2020,
pursuant to section 319 as a result of confirmed cases of
2019 Novel Coronavirus (2019-nCoV).''.
SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR VETERANS,
AND COVERAGE FOR FEDERAL CIVILIANS.
(a) Tricare.--The Secretary of Defense may not require any
copayment or other cost sharing under chapter 55 of title 10, United
States Code, for in vitro diagnostic products described in paragraph
(1) of section 6001(a) (or the administration of such products) or
visits described in paragraph (2) of such section furnished during any
portion of the emergency period defined in paragraph (1)(B) of section
1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g)) beginning on
or after the date of the enactment of this Act.
(b) Veterans.--The Secretary of Veterans Affairs may not require
any copayment or other cost sharing under chapter 17 of title 38,
United States Code, for in vitro diagnostic products described in
paragraph (1) of section 6001(a) (or the administration of such
products) or visits described in paragraph (2) of such section
furnished during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social Security Act (42
U.S.C. 1320b-5(g)) beginning on or after the date of the enactment of
this Act.
(c) Federal Civilians.--No copayment or other cost sharing may be
required for any individual occupying a position in the civil service
(as that term is defined in section 2101(1) of title 5, United States
Code) enrolled in a health benefits plan, including any plan under
chapter 89 of title 5, United States Code, or for any other individual
currently enrolled in any plan under chapter 89 of title 5 for in vitro
diagnostic products described in paragraph (1) of section 6001(a) (or
the administration of such products) or visits described in paragraph
(2) of such section furnished during any portion of the emergency
period defined in paragraph (1)(B) of section 1135(g) of the Social
Security Act (42 U.S.C. 1320b-5(g)) beginning on or after the date of
the enactment of this Act.
SEC. 6007. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING FOR
INDIANS RECEIVING PURCHASED/REFERRED CARE.
The Secretary of Health and Human Services shall cover, without the
imposition of any cost sharing requirements, the cost of providing any
COVID-19 related items and services as described in paragraph (1) of
section 6001(a) (or the administration of such products) or visits
described in paragraph (2) of such section furnished during any portion
of the emergency period defined in paragraph (1)(B) of section 1135(g)
of the Social Security Act (42 U.S.C. 320b-5(g)) beginning on or after
the date of the enactment of this Act to Indians (as defined in section
4 of the Indian Health Care Improvement Act (25 U.S.C. 1603)) receiving
health services through the Indian Health Service, including through an
Urban Indian Organization, regardless of whether such items or services
have been authorized under the purchased/referred care system funded by
the Indian Health Service or is covered as a health service of the
Indian Health Service.
SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.
(a) In General.--Subject to subsection (b), for each calendar
quarter occurring during the period beginning on the first day of the
emergency period defined in paragraph (1)(B) of section 1135(g) of the
Social Security Act (42 U.S.C. 1320b-5(g)) and ending on the last day
of the calendar quarter in which the last day of such emergency period
occurs, the Federal medical assistance percentage determined for each
State, including the District of Columbia, American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, Puerto Rico, and the
United States Virgin Islands, under section 1905(b) of the Social
Security Act (42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage
points.
(b) Requirement for All States.--A State described in subsection
(a) may not receive the increase described in such subsection in the
Federal medical assistance percentage for such State, with respect to a
quarter, if--
(1) eligibility standards, methodologies, or procedures under
the State plan of such State under title XIX of the Social Security
Act (42 U.S.C. 1396 et seq.) (including any waiver under such title
or section 1115 of such Act (42 U.S.C. 1315)) are more restrictive
during such quarter than the eligibility standards, methodologies,
or procedures, respectively, under such plan (or waiver) as in
effect on January 1, 2020;
(2) the amount of any premium imposed by the State pursuant to
section 1916 or 1916A of such Act (42 U.S.C. 1396o, 1396o-1) during
such quarter, with respect to an individual enrolled under such
plan (or waiver), exceeds the amount of such premium as of January
1, 2020;
(3) the State fails to provide that an individual who is
enrolled for benefits under such plan (or waiver) as of the date of
enactment of this section or enrolls for benefits under such plan
(or waiver) during the period beginning on such date of enactment
and ending the last day of the month in which the emergency period
described in subsection (a) ends shall be treated as eligible for
such benefits through the end of the month in which such emergency
period ends unless the individual requests a voluntary termination
of eligibility or the individual ceases to be a resident of the
State; or
(4) the State does not provide coverage under such plan (or
waiver), without the imposition of cost sharing, during such
quarter for any testing services and treatments for COVID-19,
including vaccines, specialized equipment, and therapies.
(c) Requirement for Certain States.--Section 1905(cc) of the Social
Security Act (42 U.S.C. 1396d(cc)) is amended by striking the period at
the end of the subsection and inserting ``and section 6008 of the
Families First Coronavirus Response Act, except that in applying such
treatments to the increases in the Federal medical assistance
percentage under section 6008 of the Families First Coronavirus
Response Act, the reference to `December 31, 2009' shall be deemed to
be a reference to `March 11, 2020'.''.
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.
Section 1108(g) of the Social Security Act (42 U.S.C. 1308(g)) is
amended--
(1) in paragraph (2)--
(A) in subparagraph (B)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of fiscal
years 2020 through 2021, $126,000,000;'' and inserting
``for fiscal year 2020, $128,712,500; and''; and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $127,937,500;'';
(B) in subparagraph (C)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of fiscal
years 2020 through 2021, $127,000,000;'' and inserting
``for fiscal year 2020, $130,875,000; and''; and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $129,712,500;'';
(C) in subparagraph (D)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of fiscal
years 2020 through 2021, $60,000,000; and'' and inserting
``for fiscal year 2020, $63,100,000; and''; and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $62,325,000; and''; and
(D) in subparagraph (E)--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii), by striking ``for each of fiscal
years 2020 through 2021, $84,000,000.'' and inserting ``for
fiscal year 2020, $86,325,000; and''; and
(iii) by adding at the end the following new clause:
``(iii) for fiscal year 2021, $85,550,000.''; and
(2) in paragraph (6)(A)--
(A) in clause (i), by striking ``$2,623,188,000'' and
inserting ``$2,716,188,000''; and
(B) in clause (ii), by striking ``$2,719,072,000'' and
inserting ``$2,809,063,000''.
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY REGARDING
MEDICARE TELEHEALTH SERVICES FURNISHED DURING COVID-19 EMERGENCY
PERIOD.
Paragraph (3)(A) of section 1135(g) of the Social Security Act (42
U.S.C. 1320b-5(g)) is amended to read as follows:
``(A) furnished to such individual, during the 3-year
period ending on the date such telehealth service was
furnished, an item or service that would be considered covered
under title XVIII if furnished to an individual entitled to
benefits or enrolled under such title; or''.
DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE
SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
(a) In General.--In the case of an employer, there shall be allowed
as a credit against the tax imposed by section 3111(a) or 3221(a) of
the Internal Revenue Code of 1986 for each calendar quarter an amount
equal to 100 percent of the qualified sick leave wages paid by such
employer with respect to such calendar quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified sick
leave wages taken into account under subsection (a) with respect to
any individual shall not exceed $200 ($511 in the case of any day
any portion of which is paid sick time described in paragraph (1),
(2), or (3) of section 5102(a) of the Emergency Paid Sick Leave
Act) for any day (or portion thereof) for which the individual is
paid qualified sick leave wages.
(2) Overall limitation on number of days taken into account.--
The aggregate number of days taken into account under paragraph (1)
for any calendar quarter shall not exceed the excess (if any) of--
(A) 10, over
(B) the aggregate number of days so taken into account for
all preceding calendar quarters.
(3) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the tax imposed by section 3111(a) or 3221(a) of
such Code for such calendar quarter (reduced by any credits allowed
under subsections (e) and (f) of section 3111 of such Code for such
quarter) on the wages paid with respect to the employment of all
employees of the employer.
(4) Refundability of excess credit.--
(A) In general.--If the amount of the credit under
subsection (a) exceeds the limitation of paragraph (3) for any
calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b) of such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any amounts due to an employer
under this paragraph shall be treated in the same manner as a
refund due from a credit provision referred to in subsection
(b)(2) of such section.
(c) Qualified Sick Leave Wages.--For purposes of this section, the
term ``qualified sick leave wages'' means wages (as defined in section
3121(a) of the Internal Revenue Code of 1986) and compensation (as
defined in section 3231(e) of the Internal Revenue Code) paid by an
employer which are required to be paid by reason of the Emergency Paid
Sick Leave Act.
(d) Allowance of Credit for Certain Health Plan Expenses.--
(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer's
qualified health plan expenses as are properly allocable to the
qualified sick leave wages for which such credit is so allowed.
(2) Qualified health plan expenses.--For purposes of this
subsection, the term ``qualified health plan expenses'' means
amounts paid or incurred by the employer to provide and maintain a
group health plan (as defined in section 5000(b)(1) of the Internal
Revenue Code of 1986), but only to the extent that such amounts are
excluded from the gross income of employees by reason of section
106(a) of such Code.
(3) Allocation rules.--For purposes of this section, qualified
health plan expenses shall be allocated to qualified sick leave
wages in such manner as the Secretary of the Treasury (or the
Secretary's delegate) may prescribe. Except as otherwise provided
by the Secretary, such allocation shall be treated as properly made
if made on the basis of being pro rata among covered employees and
pro rata on the basis of periods of coverage (relative to the time
periods of leave to which such wages relate).
(e) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of
such Code, the gross income of the employer, for the taxable year
which includes the last day of any calendar quarter with respect to
which a credit is allowed under this section, shall be increased by
the amount of such credit. Any wages taken into account in
determining the credit allowed under this section shall not be
taken into account for purposes of determining the credit allowed
under section 45S of such Code.
(2) Election not to have section apply.--This section shall not
apply with respect to any employer for any calendar quarter if such
employer elects (at such time and in such manner as the Secretary
of the Treasury (or the Secretary's delegate) may prescribe) not to
have this section apply.
(3) Certain terms.--Any term used in this section which is also
used in chapter 21 of such Code shall have the same meaning as when
used in such chapter.
(4) Certain governmental employers.--This credit shall not
apply to the Government of the United States, the government of any
State or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
(f) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of
the purposes of the limitations under this section,
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection
(a), and
(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid sick
time required to be provided under the Emergency Paid Sick Leave
Act.
(g) Application of Section.--This section shall apply only to wages
paid with respect to the period beginning on a date selected by the
Secretary of the Treasury (or the Secretary's delegate) which is during
the 15-day period beginning on the date of the enactment of this Act,
and ending on December 31, 2020.
(h) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) and the Social Security Equivalent Benefit Account
established under section 15A(a) of the Railroad Retirement Act of 1974
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this subsection).
Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate
to the extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible
self-employed individual, there shall be allowed as a credit against
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for
any taxable year an amount equal to the qualified sick leave equivalent
amount with respect to the individual.
(b) Eligible Self-Employed Individual.--For purposes of this
section, the term ``eligible self-employed individual'' means an
individual who--
(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable
year pursuant to the Emergency Paid Sick Leave Act if the
individual were an employee of an employer (other than himself or
herself).
(c) Qualified Sick Leave Equivalent Amount.--For purposes of this
section--
(1) In general.--The term ``qualified sick leave equivalent
amount'' means, with respect to any eligible self-employed
individual, an amount equal to--
(A) the number of days during the taxable year (but not
more than the applicable number of days) that the individual is
unable to perform services in any trade or business referred to
in section 1402 of such Code for a reason with respect to which
such individual would be entitled to receive sick leave as
described in subsection (b), multiplied by
(B) the lesser of--
(i) $200 ($511 in the case of any day of paid sick time
described in paragraph (1), (2), or (3) of section 5102(a)
of the Emergency Paid Sick Leave Act), or
(ii) 67 percent (100 percent in the case of any day of
paid sick time described in paragraph (1), (2), or (3) of
section 5102(a) of the Emergency Paid Sick Leave Act) of
the average daily self-employment income of the individual
for the taxable year.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means
an amount equal to--
(A) the net earnings from self-employment of the individual
for the taxable year, divided by
(B) 260.
(3) Applicable number of days.--For purposes of this
subsection, the term ``applicable number of days'' means, with
respect to any taxable year, the excess (if any) of 10 days over
the number of days taken into account under paragraph (1)(A) in all
preceding taxable years.
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as the
Secretary of the Treasury (or the Secretary's delegate) may
prescribe to establish such individual as an eligible self-employed
individual.
(3) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal
Revenue Code of 1986) or compensation (as defined in section
3231(e) of the Internal Revenue Code) paid by an employer which are
required to be paid by reason of the Emergency Paid Sick Leave Act,
the qualified sick leave equivalent amount otherwise determined
under subsection (c) shall be reduced (but not below zero) to the
extent that the sum of the amount described in such subsection and
in section 7001(b)(1) exceeds $2,000 ($5,110 in the case of any day
any portion of which is paid sick time described in paragraph (1),
(2), or (3) of section 5102(a) of the Emergency Paid Sick Leave
Act).
(4) Certain terms.--Any term used in this section which is also
used in chapter 2 of the Internal Revenue Code of 1986 shall have
the same meaning as when used in such chapter.
(e) Application of Section.--Only days occurring during the period
beginning on a date selected by the Secretary of the Treasury (or the
Secretary's delegate) which is during the 15-day period beginning on
the date of the enactment of this Act, and ending on December 31, 2020,
may be taken into account under subsection (c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury (or the Secretary's delegate) shall pay
to each possession of the United States which has a mirror code tax
system amounts equal to the loss (if any) to that possession by
reason of the application of the provisions of this section. Such
amounts shall be determined by the Secretary of the Treasury (or
the Secretary's delegate) based on information provided by the
government of the respective possession.
(2) Payments to other possessions.--The Secretary of the
Treasury (or the Secretary's delegate) shall pay to each possession
of the United States which does not have a mirror code tax system
amounts estimated by the Secretary of the Treasury (or the
Secretary's delegate) as being equal to the aggregate benefits (if
any) that would have been provided to residents of such possession
by reason of the provisions of this section if a mirror code tax
system had been in effect in such possession. The preceding
sentence shall not apply unless the respective possession has a
plan, which has been approved by the Secretary of the Treasury (or
the Secretary's delegate), under which such possession will
promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the
term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this section shall
be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
(g) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to effectuate the purposes of
this Act, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
(a) In General.--In the case of an employer, there shall be allowed
as a credit against the tax imposed by section 3111(a) or 3221(a) of
the Internal Revenue Code of 1986 for each calendar quarter an amount
equal to 100 percent of the qualified family leave wages paid by such
employer with respect to such calendar quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified family
leave wages taken into account under subsection (a) with respect to
any individual shall not exceed--
(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
(B) in the aggregate with respect to all calendar quarters,
$10,000.
(2) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the tax imposed by section 3111(a) or 3221(a) of
such Code for such calendar quarter (reduced by any credits allowed
under subsections (e) and (f) of section 3111 of such Code, and
section 7001 of this Act, for such quarter) on the wages paid with
respect to the employment of all employees of the employer.
(3) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of paragraph (2)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b) of such Code.
(c) Qualified Family Leave Wages.--For purposes of this section,
the term ``qualified family leave wages'' means wages (as defined in
section 3121(a) of such Code) and compensation (as defined in section
3231(e) of the Internal Revenue Code) paid by an employer which are
required to be paid by reason of the Emergency Family and Medical Leave
Expansion Act (including the amendments made by such Act).
(d) Allowance of Credit for Certain Health Plan Expenses.--
(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer's
qualified health plan expenses as are properly allocable to the
qualified family leave wages for which such credit is so allowed.
(2) Qualified health plan expenses.--For purposes of this
subsection, the term ``qualified health plan expenses'' means
amounts paid or incurred by the employer to provide and maintain a
group health plan (as defined in section 5000(b)(1) of the Internal
Revenue Code of 1986), but only to the extent that such amounts are
excluded from the gross income of employees by reason of section
106(a) of such Code.
(3) Allocation rules.--For purposes of this section, qualified
health plan expenses shall be allocated to qualified family leave
wages in such manner as the Secretary of the Treasury (or the
Secretary's delegate) may prescribe. Except as otherwise provided
by the Secretary, such allocation shall be treated as properly made
if made on the basis of being pro rata among covered employees and
pro rata on the basis of periods of coverage (relative to the time
periods of leave to which such wages relate).
(e) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of
such Code, the gross income of the employer, for the taxable year
which includes the last day of any calendar quarter with respect to
which a credit is allowed under this section, shall be increased by
the amount of such credit. Any wages taken into account in
determining the credit allowed under this section shall not be
taken into account for purposes of determining the credit allowed
under section 45S of such Code.
(2) Election not to have section apply.--This section shall not
apply with respect to any employer for any calendar quarter if such
employer elects (at such time and in such manner as the Secretary
of the Treasury (or the Secretary's delegate) may prescribe) not to
have this section apply.
(3) Certain terms.--Any term used in this section which is also
used in chapter 21 of such Code shall have the same meaning as when
used in such chapter.
(4) Certain governmental employers.--This credit shall not
apply to the Government of the United States, the government of any
State or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
(f) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of
the purposes of the limitations under this section,
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection
(a), and
(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid leave
required to be provided under the Emergency Family and Medical
Leave Expansion Act (including the amendments made by such Act).
(g) Application of Section.--This section shall apply only to wages
paid with respect to the period beginning on a date selected by the
Secretary of the Treasury (or the Secretary's delegate) which is during
the 15-day period beginning on the date of the enactment of this Act,
and ending on December 31, 2020.
(h) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) and the Social Security Equivalent Benefit Account
established under section 15A(a) of the Railroad Retirement Act of 1974
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this subsection).
Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate
to the extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible
self-employed individual, there shall be allowed as a credit against
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for
any taxable year an amount equal to 100 percent of the qualified family
leave equivalent amount with respect to the individual.
(b) Eligible Self-Employed Individual.--For purposes of this
section, the term ``eligible self-employed individual'' means an
individual who--
(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the taxable
year pursuant to the Emergency Family and Medical Leave Expansion
Act if the individual were an employee of an employer (other than
himself or herself).
(c) Qualified Family Leave Equivalent Amount.--For purposes of this
section--
(1) In general.--The term ``qualified family leave equivalent
amount'' means, with respect to any eligible self-employed
individual, an amount equal to the product of--
(A) the number of days (not to exceed 50) during the
taxable year that the individual is unable to perform services
in any trade or business referred to in section 1402 of such
Code for a reason with respect to which such individual would
be entitled to receive paid leave as described in subsection
(b), multiplied by
(B) the lesser of--
(i) 67 percent of the average daily self-employment
income of the individual for the taxable year, or
(ii) $200.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means
an amount equal to--
(A) the net earnings from self-employment income of the
individual for the taxable year, divided by
(B) 260.
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as the
Secretary of the Treasury (or the Secretary's delegate) may
prescribe to establish such individual as an eligible self-employed
individual.
(3) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal
Revenue Code of 1986) or compensation (as defined in section
3231(e) of the Internal Revenue Code) paid by an employer which are
required to be paid by reason of the Emergency Family and Medical
Leave Expansion Act, the qualified family leave equivalent amount
otherwise described in subsection (c) shall be reduced (but not
below zero) to the extent that the sum of the amount described in
such subsection and in section 7003(b)(1) exceeds $10,000.
(4) Certain terms.--Any term used in this section which is also
used in chapter 2 of the Internal Revenue Code of 1986 shall have
the same meaning as when used in such chapter.
(5) References to emergency family and medical leave expansion
act.--Any reference in this section to the Emergency Family and
Medical Leave Expansion Act shall be treated as including a
reference to the amendments made by such Act.
(e) Application of Section.--Only days occurring during the period
beginning on a date selected by the Secretary of the Treasury (or the
Secretary's delegate) which is during the 15-day period beginning on
the date of the enactment of this Act, and ending on December 31, 2020,
may be taken into account under subsection (c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury (or the Secretary's delegate) shall pay
to each possession of the United States which has a mirror code tax
system amounts equal to the loss (if any) to that possession by
reason of the application of the provisions of this section. Such
amounts shall be determined by the Secretary of the Treasury (or
the Secretary's delegate) based on information provided by the
government of the respective possession.
(2) Payments to other possessions.--The Secretary of the
Treasury (or the Secretary's delegate) shall pay to each possession
of the United States which does not have a mirror code tax system
amounts estimated by the Secretary of the Treasury (or the
Secretary's delegate) as being equal to the aggregate benefits (if
any) that would have been provided to residents of such possession
by reason of the provisions of this section if a mirror code tax
system had been in effect in such possession. The preceding
sentence shall not apply unless the respective possession has a
plan, which has been approved by the Secretary of the Treasury (or
the Secretary's delegate), under which such possession will
promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the
term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this section shall
be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
(e) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance of
the purposes of this Act, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
(a) In General.--Any wages required to be paid by reason of the
Emergency Paid Sick Leave Act and the Emergency Family and Medical
Leave Expansion Act shall not be considered wages for purposes of
section 3111(a) of the Internal Revenue Code of 1986 or compensation
for purposes of section 3221(a) of such Code.
(b) Allowance of Credit for Hospital Insurance Taxes.--
(1) In general.--The credit allowed by section 7001 and the
credit allowed by section 7003 shall each be increased by the
amount of the tax imposed by section 3111(b) of the Internal
Revenue Code of 1986 on qualified sick leave wages, or qualified
family leave wages, for which credit is allowed under such section
7001 or 7003 (respectively).
(2) Denial of double benefit.--For denial of double benefit
with respect to the credit increase under paragraph (1), see
sections 7001(e)(1) and 7003(e)(1).
(c) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) and the Social Security Equivalent Benefit Account
established under section 15A(a) of the Railroad Retirement Act of 1974
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the
Treasury by reason of this section (without regard to this subsection).
Amounts appropriated by the preceding sentence shall be transferred
from the general fund at such times and in such manner as to replicate
to the extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
DIVISION H--BUDGETARY EFFECTS
SEC. 8001. BUDGETARY EFFECTS.
(a) Statutory PAYGO Scorecards.--The budgetary effects of division
B and each succeeding division shall not be entered on either PAYGO
scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-
You-Go Act of 2010.
(b) Senate PAYGO Scorecards.--The budgetary effects of division B
and each succeeding division shall not be entered on any PAYGO
scorecard maintained for purposes of section 4106 of H. Con. Res. 71
(115th Congress).
(c) Classification of Budgetary Effects.--Notwithstanding Rule 3 of
the Budget Scorekeeping Guidelines set forth in the joint explanatory
statement of the committee of conference accompanying Conference Report
105-217 and section 250(c)(8) of the Balanced Budget and Emergency
Deficit Control Act of 1985, the budgetary effects of division B and
each succeeding division shall not be estimated--
(1) for purposes of section 251 of such Act; and
(2) for purposes of paragraph (4)(C) of section 3 of the
Statutory Pay-As-You-Go Act of 2010 as being included in an
appropriation Act.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
No comments:
Post a Comment