,,ii ,calendar ,no4 #daf #aafth ,,congress #b;d ,session ,h4 ,r4 #efhg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #aj1 #bjbj ,received2 read the first time ,february #aa1 #bjbj ,read the second time and placed on the calendar ,,an ,,act ,making emergency supplemental appropriations for the fiscal year ending ,september #cj1 #bjbj1 and for other purposes4 #a4 ,short ,title ,this ,act may be cited as the ,emergency ,supplemental ,appropriations for ,disaster ,relief and ,puerto ,rico ,disaster ,tax ,relief ,act1 #bjbj4 #b4 ,table of ,contents ,the table of contents of this ,act is as follows3 ,division ,a--,emergency ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjbj ,division ,b--,puerto ,rico ,disaster ,tax ,relief ,act of #bjbj ,division ,c--,budgetary ,effects #c4 ,references ,except as expressly provided otherwise1 any reference to this ,act contained in any division of this ,act shall be treated as referring only to the provisions of that division4 ,a ,emergency ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjbj ,that the following sums are appropriated1 out of any money in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjbj1 and for other purposes1 namely3 ,i ,department of ,energy ,energy ,programs ,cybersecurity1 ,energy ,security1 and ,emergency ,response ,for an additional amount for ,cybersecurity1 ,energy ,security1 and ,emergency ,response1 #f1gej1jjj1 to remain available until expended1 for necessary expenses related to providing technical assistance related to natural disasters in ,u4,s4 territories1 including technical assistance related to electric grids3 ,provided1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,electricity ,for an additional amount for ,electricity1 #ae1jjj1jjj 7increased by #c1jjj1jjj71 to remain available until expended1 for necessary expenses related to providing technical assistance related to natural disasters in ,u4,s4 territories1 including technical assistance related to electric grids3 ,provided1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,,ii ,department of ,education ,hurricane ,education ,recovery 7,including ,transfer of ,funds7 ,for an additional amount for ,hurricane ,education ,recovery for necessary expenses related to the consequences of earthquakes occurring in calendar years #bjai and #bjbj as of the date of enactment of this ,act in those areas for which a major disaster or emergency has been declared under section #dja or #eja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagj and #eaia7 7referred to under this heading as covered disaster or emergency71 #ajj1jjj1jjj 7increased by #a1jjj1jjj71 to remain available through ,september #cj1 #bjbb1 for assisting in meeting the educational needs of individuals affected by a covered disaster or emergency3 ,provided1 ,that such assistance shall be provided through any of the programs authorized under this heading in title ,,viii of subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc2 #acb ,stat4 #ie71 as amended by section #bja of this ,act1 as determined by the ,secretary of ,education1 and subject to the terms and conditions that applied to those programs1 except that references to dates and school years in such ,act shall be deemed to be the corresponding dates and school years for the covered disaster or emergency3 ,provided further1 ,that the ,secretary of ,education may determine the amounts to be used for each such program and shall notify the ,committees on ,appropriations of the ,house of ,representatives and the ,senate of these amounts not later than #g days prior to obligation3 ,provided further1 ,that #a1jjj1jjj of the funds made available under this heading1 to remain available until expended1 shall be transferred to the ,office of the ,inspector ,general of the ,department of ,education for oversight of activities supported with funds appropriated under this heading1 and up to #ejj1jjj of the funds made available under this heading shall be for program administration3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,general ,provisions--,this ,title #bja4 7a7 ,the second proviso under the heading ,department of ,education--,hurricane ,education ,recovery under title ,,viii of subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc2 #acb ,stat4 #ie7 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in subparagraph 7,i71 by striking and after the semicolon2 7,b7 in subparagraph 7,j7 by inserting and at the end2 and 7,c7 by adding at the end the following3 7,k7 assistance provided to an eligible entity under paragraph 7#a77;,a7 that was affected by ,hurricane ,maria or earthquakes occurring in calendar years #bjai and #bjbj as of the date of enactment of the ,emergency ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjbj1 to assist with restarting school operations1 including assistance provided to an eligible entity before the date of enactment of the ,emergency ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjbj1 may be used by the eligible entity to pay the non-,federal share of a project described in section #djf of the ,robert ,t4 ,stafford ,disaster and ,relief ,emergency ,act 7#db ,u4,s4,c4 #eagb71 notwithstanding section #ajb7;e77#c77;,a7 of title ,,iv of division ,b of ,public ,law #aji-adh 7#aai ,stat4 #bgid72 2 7#b7 in paragraph 7#i71 by striking and after the semicolon2 7#c7 by redesignating paragraph 7#aj7 as paragraph 7#aa72 and 7#d7 by inserting after paragraph 7#i7 the following3 7#aj7 if the amount available under paragraph 7#c7 is insufficient to meet the need for such assistance as demonstrated by applications submitted by eligible entities1 the ,secretary may use additional funds available under this heading to fully fund approved applications2 and 4 7b7 ,amounts repurposed pursuant to the amendments made by subsection 7a7 that were previously designated by the ,congress as an emergency requirement pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #bjb4 7a7 ,amounts previously made available for activities authorized under ,department of ,education--,hurricane ,education ,recovery in title ,,viii of subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc2 #acb ,stat4 #ie7 may be used to address unmet needs1 as determined by the ,secretary1 for that heading in this ,act and in the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj2 #acc ,stat4 #hij74 ,in addition1 any funds provided under the heading ,department of ,education--,hurricane ,education ,recovery in this ,act that are allocated in response to a covered disaster or emergency may be used interchangeably and without limitation for the same activities related to ,hurricanes ,maria and ,irma4 7b7 ,amounts repurposed pursuant to this section that were previously designated by the ,congress1 respectively1 as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #bjc4 ,not later than #cj days after the date of enactment of this ,act1 the ,secretary of ,education shall provide a detailed spend plan of anticipated uses of funds made available in this title1 including estimated personnel and administrative costs1 to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate3 ,provided1 ,that such plan shall be updated and submitted to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate every #fj days until all funds are expended or expire4 #bjd4 ,section #cib of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajfh;a7 is amended by adding at the end the following3 7d7 ,waiver authority with respect to institutions located in an area affected by hurricane maria 7#a7 ,waiver authority ,notwithstanding any other provision of law1 unless enacted with specific reference to this section1 for any affected institution that was receiving assistance under this title at the time of a covered hurricane disaster1 the ,secretary shall1 for each of the fiscal years #bjbj through #bjbb 7and may1 for each of the fiscal years #bjbc and #bjbd7-- 7,a7 waive-- 7i7 the eligibility data requirements set forth in section #cia7;d72 7ii7 the wait-out period set forth in section #cac7;d72 7iii7 the allotment requirements under section #cbd2 and 7iv7 the use of the funding formula developed pursuant to section #cbf7;f77#c72 7,b7 waive or modify any statutory or regulatory provision to ensure that affected institutions that were receiving assistance under this title at the time of a covered hurricane disaster are not adversely affected by any formula calculation for fiscal year #bjbj or for any of the four succeeding fiscal years1 as necessary2 and 7,c7 make available to each affected institution an amount that is not less than the amount made available to such institution under this title for fiscal year #bjag1 except that for any fiscal year for which the funds appropriated for payments under this title are less than the appropriated level for fiscal year #bjag1 the amount made available to such institutions shall be ratably reduced among the institutions receiving funds under this title4 7#b7 ,definitions ,in this subsection3 7,a7 ,affected institution ,the term affected institution means an institution of higher education that-- 7i7 is-- 7,i7 a part ,a institution 7which term shall have the meaning given the term eligible institution under section #cab7;b772 or 7,,ii7 a part ,b institution1 as such term is defined in section #cbb7b71 or as identified in section #cbf7;e72 7ii7 is located in a covered area affected by a hurricane disaster2 and 7iii7 is able to demonstrate that1 as a result of the impact of a covered hurricane disaster1 the institution-- 7,i7 incurred physical damage2 7,,ii7 has pursued collateral source compensation from insurance1 the ,federal ,emergency ,management ,agency1 and the ,small ,business ,administration1 as appropriate2 and 7,,iii7 was not able to fully reopen in existing facilities or to fully reopen to the pre-hurricane enrollment levels during the #cj-;day period beginning on ,september #g1 #bjag4 7,b7 ,covered area affected by a hurricane disaster ,the term covered area affected by a hurricane disaster means an area for which the ,president declared a major disaster under section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagj7 as a result of ,hurricane ,maria4 7,c7 ,covered hurricane disaster ,the term covered hurricane disaster means a major disaster that the ,president declared to exist1 in accordance with section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagj71 and that was caused by ,hurricane ,maria or ,hurricane ,irma4 4 ,,iii ,department of ,transportation ,federal ,highway ,administration ,emergency ,relief ,program ,for an additional amount for the ,emergency ,relief ,program as authorized under section #abe of title #bc1 ,united ,states ,code1 #a1bej1jjj1jjj1 to remain available until expended3 ,provided1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,department of ,housing and ,urban ,development ,community ,planning and ,development ,community ,development ,fund 7,including ,transfers of ,funds7 ,for an additional amount for ,community ,development ,fund1 #b1jjj1jjj1jjj 7reduced by #a1jjj1jjj7 7increased by #a1jjj1jjj71 to remain available until expended1 for necessary expenses for activities authorized under title ,i of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecja et seq47 related to disaster relief1 long-term recovery1 restoration of infrastructure and housing1 economic revitalization1 and mitigation in the most impacted and distressed areas resulting from an emergency declaration relating to earthquakes that occurred in #bjbj or a declaration of a major disaster that occurred in #bjbj pursuant to the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq473 ,provided1 ,that funds shall be awarded directly to the ,state1 unit of general local government1 or ,indian tribe 7as such term is defined in section #ajb of the ,housing and ,community ,development ,act of #aigd7 at the discretion of the ,secretary3 ,provided further1 ,that in determining the amount allocated under this heading for any grantee1 the ,secretary shall include an additional amount for mitigation that is not less than #de percent of the amount allocated for such grantee for unmet needs3 ,provided further1 ,that the ,secretary shall allocate for grantees1 based on the best available data1 funds provided for assistance under this heading no later than #fj days after the date the disaster occurs1 or the date of enactment of this ,act1 whichever is later3 ,provided further1 ,that the ,secretary may extend the deadline in the preceding proviso by an additional #cj days if the ,secretary jointly certifies with the ,administrator of the ,federal ,emergency ,management ,agency for each such extension1 that the ,federal ,emergency ,management ,agency has not made sufficient information available to the ,secretary regarding relevant unmet recovery needs to make allocations in accordance with such deadlines3 ,provided further1 ,that not later than #e days after making any such certification1 the ,secretary shall transmit to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate1 and publish in the ,federal ,register such certification3 ,provided further1 ,that not later than #ij days after the allocation of funds made to a grantee under this heading and before the ,secretary obligates any of such funds for a grantee1 the grantee shall submit a plan to the ,secretary for approval detailing the proposed use of all funds1 including criteria for eligibility and how the use of these funds will address long-term recovery and restoration of infrastructure and housing1 economic revitalization1 and mitigation in the most impacted and distressed areas3 ,provided further1 ,that the ,secretary shall approve or disapprove such plan not later than #fj days after submission of the plan to the ,secretary1 and shall immediately notify the applicant of the ,secretary's decision3 ,provided further1 ,that if the ,secretary disapproves a plan1 not later than #c days after such disapproval the ,secretary shall inform the applicant in writing of 7,a7 the reasons for disapproval1 and 7,b7 actions that the applicant could take to meet the criteria for approval3 ,provided further1 ,that the ,secretary shall1 for a period of not less than #de days following the date of disapproval1 permit amendments to1 or the resubmission of1 any plan that is disapproved3 ,provided further1 ,that the ,secretary shall approve or disapprove a plan amendment not later than #cj days after receipt of such amendments or resubmission3 ,provided further1 ,that the ,secretary shall ensure that all grant agreements necessary for prompt disbursement of funds allocated to a grantee are executed no later than #fj days after the date of approval of a grantee's plan3 ,provided further1 ,that prior to making any grant of funds provided under this heading the ,secretary1 7#a7 must receive from the grantee information that allows the ,secretary to certify that such grantee has in place proficient financial controls and procurement processes and has established adequate procedures to prevent any duplication of benefits as defined by section #cab of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaee71 to ensure timely expenditure of funds1 to maintain comprehensive websites regarding all disaster recovery activities assisted with these funds1 and to detect and prevent waste1 fraud1 and abuse of funds1 and 7#b7 shall certify in advance that such grantee has in place such controls1 processes and procedure3 ,provided further1 ,that the ,secretary shall not prohibit the use of funds made available under this heading for non-,federal share as authorized by section #aje7;a77#i7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecje7;a77#i773 ,provided further1 ,that with the amounts made available under this heading1 grantees may establish grant programs to assist small businesses for working capital purposes to aid in recovery3 ,provided further1 ,that with respect to any such duplication of benefits1 the ,secretary shall act in accordance with section #abaj of the ,disaster ,recovery ,reform ,act of #bjah 7division ,d of ,public ,law #aae-bed2 #acb ,stat4 #cddb7 and section #cab of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaee73 ,provided further1 ,that the ,secretary shall require grantees to maintain on a public website information1 ensuring meaningful access for individuals with limited ,english proficiency in accordance with the ,final ,guidance issued by the ,department of ,housing and ,urban ,development on ,january #bb1 #bjjg 7#gb ,fed4 ,reg4 #bgcb71 containing common reporting criteria established by the ,department that permits individuals and entities awaiting assistance and the general public to see how all grant funds are used1 including copies of all relevant procurement documents1 grantee administrative contracts and details of ongoing procurement processes1 as determined by the ,secretary3 ,provided further1 ,that such funds may not be used for activities reimbursable by1 or for which funds have been made available by1 the ,federal ,emergency ,management ,agency or the ,army ,corps of ,engineers3 ,provided further1 ,that funds allocated under this heading shall not be considered relevant to the non-disaster formula allocations made pursuant to section #ajf of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjf73 ,provided further1 ,that a ,state1 unit of general local government1 or ,indian tribe may use up to #e percent of its allocation for administrative costs3 ,provided further1 ,that in administering the funds under this heading1 the ,secretary of ,housing and ,urban ,development may waive1 or specify alternative requirements for1 any provision of any statute or regulation that the ,secretary administers in connection with the obligation by the ,secretary or the use by the recipient of these funds 7except for any requirements related to fair housing1 nondiscrimination1 labor standards1 the environment1 and any timelines specified under this heading71 if the ,secretary finds that good cause exists for the waiver or alternative requirement and such waiver or alternative requirement would not be inconsistent with the overall purpose of title ,i of the ,housing and ,community ,development ,act of #aigd3 ,provided further1 ,that1 notwithstanding the preceding proviso1 recipients of funds provided under this heading that use such funds to supplement ,federal assistance provided under section #djb1 #djc1 #djd1 #djf1 #djg1 #djh7;c77#d71 or #ejb of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq47 may adopt1 without review or public comment1 any environmental review1 approval1 or permit performed by a ,federal agency1 and such adoption shall satisfy the responsibilities of the recipient with respect to such environmental review1 approval or permit3 ,provided further1 ,that1 notwithstanding section #ajd7;g77#b7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjd7;g77#b771 the ,secretary may1 upon receipt of a request for release of funds and certification1 immediately approve the release of funds for an activity or project assisted under this heading if the recipient has adopted an environmental review1 approval or permit under the preceding proviso or the activity or project is categorically excluded from review under the ,national ,environmental ,policy ,act of #aifi 7#db ,u4,s4,c4 #dcba et seq473 ,provided further1 ,that the ,secretary shall publish via notice in the ,federal ,register any waiver1 or alternative requirement1 to any statute or regulation that the ,secretary administers pursuant to title ,i of the ,housing and ,community ,development ,act of #aigd no later than #e days before the effective date of such waiver or alternative requirement3 ,provided further1 ,that of the amounts made available under this heading1 up to #e1jjj1jjj shall be made available for capacity building and technical assistance1 including assistance on contracting and procurement processes1 to support ,states1 units of general local government1 or ,indian tribes 7and their subrecipients7 that receive allocations pursuant to this heading1 or may receive similar allocations for disaster recovery in future appropriations ,acts3 ,provided further1 ,that of the amounts made available under this heading1 up to #b1ejj1jjj shall be transferred1 in aggregate1 to ,department of ,housing and ,urban ,development--,program ,office ,salaries and ,expenses--,community ,planning and ,development for necessary costs1 including information technology costs1 of administering and overseeing the obligation and expenditure of amounts under this heading3 ,provided further1 ,that the amount specified in the preceding proviso shall be combined with funds appropriated under the same heading in prior appropriations ,acts without limitation3 ,provided further1 ,that the ,secretary shall transmit each certification made under the authorities provided in this ,act to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate no later than #c days after making any such certification3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe3 ,provided further1 ,that amounts repurposed under this heading that were previously designated by the ,congress as an emergency requirement pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act are designated by the ,congress as an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,general ,provisions--,this ,title #cja4 ,for an additional amount for ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund1 #a1bfj1jjj1jjj 7increased by #de1jjj1jjj71 to remain available until expended1 which amounts shall be allocated and used under the same authority and conditions as the additional appropriations under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund of title ,,xi of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj2 #acc ,stat4 #hif73 ,provided1 ,that not less than #a1ecj1jjj1jjj of the funds made available in this section and under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund of title ,,xi of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj7 shall be allocated to grantees1 no later than #fj days after the date of enactment of this ,act1 for mitigation activities in the most impacted and distressed areas resulting from a major disaster that occurred in #bjah or #bjai3 ,provided further1 ,that such allocations shall be made in the same proportion that the amount of funds each grantee received under this section1 under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund of title ,,xi of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj71 and under the same heading in division ,i of ,public ,law #aae-bed bears to the amount of all funds provided to all grantees that received allocations for disasters that occurred in #bjah or #bjai3 ,provided further1 ,that none of the funds made available under this section or under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund of title ,,xi of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj7 may be used for any part of a major disaster that was declared in #bjbj3 ,provided further1 ,that in administering funds made available under this section and title ,,xi of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj71 the fourth proviso under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in ,public ,law #aaf-bj and the first proviso of section #aajb of such ,public ,law shall have no force or effect3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe3 ,provided further1 ,that amounts repurposed by this section that were previously designated by the ,congress as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #cjb4 7a7 ,amounts previously made available for activities authorized under title ,i of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecja et seq47 related to disaster relief1 long-term recovery1 restoration of infrastructure and housing1 economic revitalization1 and mitigation in the most impacted and distressed areas resulting from a major disaster1 including funds provided under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in prior appropriations ,acts1 that were allocated in response to ,hurricanes ,irma and ,maria1 may be used interchangeably and without limitation for the same activities funded under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in this ,act4 ,in addition1 any funds provided under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in this ,act may be used interchangeably and without limitation for the same activities in the most impacted and distressed areas related to ,hurricanes ,irma and ,maria4 7b7 7#a7 ,until the date on which the ,secretary of ,housing and ,urban ,development publishes a ,federal ,register ,notice implementing this provision-- 7,a7 grantees may submit for approval by the ,secretary of ,housing and ,urban ,development revised plans for the use of funds related to ,hurricanes ,irma and ,maria that expand the eligible beneficiaries of existing programs contained in such previously approved plans to include those activities funded under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in this ,act2 and 7,b7 approval of any such revised plans shall include the execution of revised grant terms and conditions as necessary4 7#b7 ,beginning on the date of the publication of the implementing ,notice1 any plan revisions shall follow the requirements contained in such ,notice4 7c7 ,amounts repurposed by this section that were previously designated by the ,congress as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #cjc4 ,for funds appropriated under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc7 or the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj71 the ,secretary shall execute all grant agreements for disbursement of funds allocated to a grantee no later than #fj days after the date of approval of a grantee's plan for the use of funds3 ,provided1 ,that amounts repurposed by this section that were previously designated as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #cjd4 7a7 ,the ,secretary of ,housing and ,urban ,development1 the ,secretary of ,energy1 the ,administrator of the ,federal ,emergency ,management ,agency1 and other ,federal partners1 shall complete the interagency consultation and coordination of ,federal investments necessary for the ,secretary of ,housing and ,urban ,development to develop administrative requirements for funds provided for enhanced or improved electrical power systems under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in title ,,xi of subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc7 no later than #cj days after the date of enactment of this ,act4 7b7 ,with respect to amounts made available for enhanced or improved electrical power systems under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in title ,,xi of subdivision #a of division ,b of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc71 the ,secretary of ,housing and ,urban ,development shall publish in the ,federal ,register the allocations to all eligible grantees1 and the necessary administrative requirements applicable to such allocations no later than #fj days after the date of enactment of this ,act4 7c7 ,amounts repurposed pursuant to this section that were previously designated by the ,congress as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,,iv ,general ,provisions--,this ,act #dja4 ,in addition to other amounts made available by section #cji of division ,a of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,requirements ,act1 #bjag 7,public ,law #aae-gb2 #aca ,stat4 #abbi71 and by section #ajd of title ,i of the ,additional ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjai 7,public ,law #aaf-bj2 #acc ,stat4 #hgd71 there is appropriated to the ,secretary1 out of any moneys in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjbj1 #dj1jjj1jjj 7increased by #agj1jjj1jjj7 to provide a grant to the ,commonwealth of ,puerto ,rico for disaster nutrition assistance in response to a major earthquake disaster or emergency designated by the ,president under the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq473 ,provided1 ,that the funds made available to the ,commonwealth of ,puerto ,rico under this section shall remain available for obligation by the ,commonwealth until ,september #cj1 #bjba1 and shall be in addition to funds otherwise made available3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #djb4 7a7 ,section #bjfja of the ,bipartisan ,budget ,act of #bjah 7,public ,law #aae-abc7 is amended by striking and ,,dr-#dcce-,,usvi and inserting ,,dr-#dcce-,,usvi1 and for all major disasters declared under the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq47 for ,puerto ,rico or the ,united ,states ,virgin ,islands during calendar year #bjbj4 7b7 ,subsection 7a7 shall be applied as if it were in effect beginning on ,january #a1 #bjbj4 7c7 ,amounts repurposed by this section and the amendments made by this section that were previously designated by the ,congress as an emergency requirement or as being for disaster relief pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe or as being for disaster relief pursuant to section #bea7;b77#b77;,d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #djc4 ,each amount appropriated or made available by this ,act is in addition to amounts otherwise appropriated for the fiscal year involved4 #djd4 ,no part of any appropriation contained in this ,act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein4 #dje4 ,unless otherwise provided for by this ,act1 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 #bjbj4 #djf4 ,each amount designated in this ,act by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe shall be available 7or rescinded or transferred1 if applicable7 only if the ,president subsequently so designates all such amounts and transmits such designations to the ,congress4 #djg4 ,any amount appropriated by this ,act1 designated by the ,congress as an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe and subsequently so designated by the ,president1 and transferred pursuant to transfer authorities provided by this ,act shall retain such designation4 ,this division may be cited as the ,emergency ,supplemental ,appropriations for ,disaster ,relief ,act1 #bjbj4 ,b ,puerto ,rico ,disaster ,tax ,relief ,act of #bjbj #aja4 ,short title ,this division may be cited as the ,puerto ,rico ,disaster ,tax ,relief ,act of #bjbj4 #ajb4 ,qualified ,puerto ,rico disaster zone defined ,for purposes of this division1 the term qualified ,puerto ,rico disaster zone means any area-- 7#a7 with respect to which a major disaster was declared by the ,president under section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act by reason of the earthquakes occurring in or near ,puerto ,rico beginning on ,december #bh1 #bjai1 and ending on the date which is #fj days after the date of the enactment of this ,act1 and 7#b7 which was determined by the ,president to warrant individual or individual and public assistance from the ,federal ,government under such ,act by reason of such earthquakes4 #ajc4 ,child tax credit for ,puerto ,rico and other possessions of the ,united ,states 7a7 ,puerto ,rico 7#a7 ,same treatment of families in ,puerto ,rico with one child or two children that is currently provided to families in ,puerto ,rico with three or more children ,section #bd7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,residents of ,puerto ,rico ,in the case of an individual who is a bona fide resident of ,puerto ,rico 7within the meaning of section #icg7;a77 for the taxable year1 paragraph 7#a77;,b77ii7 shall be applied by substituting #a or more qualifying children for #c or more qualifying children4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall apply to taxable years beginning after ,december #ca1 #bjai4 7b7 ,mirror code possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states with a mirror code tax system amounts equal to the loss to that possession by reason of the application of section #bd of the ,internal ,revenue ,code of #aihf with respect to taxable years beginning after #bjai4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7c7 ,american ,samoa ,the ,secretary of the ,treasury shall pay to ,american ,samoa amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits that would have been provided to the residents of ,american ,samoa by reason of the application of section #bd of such ,code for taxable years beginning after #bjai if the provisions of such section had been in effect in ,american ,samoa4 ,the preceding sentence shall not apply unless ,american ,samoa has a plan1 which has been approved by the ,secretary of the ,treasury1 under which ,american ,samoa will promptly distribute such payments to the residents of ,american ,samoa in a manner which replicates to the greatest degree practicable the benefits that would have been so provided to each such resident4 7d7 ,definitions and special rules 7#a7 ,in general ,no credit shall be allowed against ,united ,states income taxes for any taxable year under section #bd of the ,internal ,revenue ,code of #aihf to any person-- 7,a7 to whom a credit is allowed against taxes imposed by a possession with a mirror code tax system by reason of the application of section #bd of such ,code in such possession for such taxable year1 or 7,b7 who is eligible for a payment under a plan described in subsection 7c7 with respect to such taxable year4 7#b7 ,mirror code tax system ,for purposes of this section1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 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 ,states4 7#c7 ,treatment of payments ,for purposes of section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 the payments under subsections 7b7 and 7c7 shall be treated in the same manner as a refund due from the credit allowed under section #bd of the ,internal ,revenue ,code of #aihf4 #ajd4 ,application of earned income tax credit in possessions of the ,united ,states 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #gebi4 ,application of earned income tax credit to possessions of the ,united ,states 7a7 ,puerto ,rico 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to ,puerto ,rico equal to-- 7,a7 the specified matching amount for such calendar year1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by ,puerto ,rico during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to the earned income tax credit1 or 7ii7 #a1jjj1jjj4 7#b7 ,requirement to reform earned income tax credit ,the ,secretary shall not make any payments under paragraph 7#a7 with respect to any calendar year unless ,puerto ,rico has in effect an earned income tax credit for taxable years beginning in or with such calendar year which 7relative to the earned income tax credit which was in effect for taxable years beginning in or with calendar year #bjai7 increases the percentage of earned income which is allowed as a credit for each group of individuals with respect to which such percentage is separately stated or determined in a manner designed to substantially increase workforce participation4 7#c7 ,specified matching amount ,for purposes of this subsection-- 7,a7 ,in general ,the term specified matching amount means1 with respect to any calendar year1 the lesser of-- 7i7 the excess 7if any7 of-- 7,i7 the cost to ,puerto ,rico of the earned income tax credit for taxable years beginning in or with such calendar year1 over 7,,ii7 the base amount for such calendar year1 or 7ii7 the product of #c1 multiplied by the base amount for such calendar year4 7,b7 ,base amount 7i7 ,base amount for #bjba ,in the case of calendar year #bjba1 the term base amount means the greater of-- 7,i7 the cost to ,puerto ,rico of the earned income tax credit for taxable years beginning in or with calendar year #bjai 7rounded to the nearest multiple of #a1jjj1jjj71 or 7,,ii7 #bjj1jjj1jjj4 7ii7 ,inflation adjustment ,in the case of any calendar year after #bjba1 the term base amount means the dollar amount determined under clause 7i7 increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by-- 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbj for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,any amount determined under this clause shall be rounded to the nearest multiple of #a1jjj1jjj4 7#d7 ,rules related to payments and reports 7,a7 ,timing of payments ,the ,secretary shall make payments under paragraph 7#a7 for any calendar year-- 7i7 after receipt of the report described in subparagraph 7,b7 for such calendar year1 and 7ii7 except as provided in clause 7i71 within a reasonable period of time before the due date for individual income tax returns 7as determined under the laws of ,puerto ,rico7 for taxable years which began on the first day of such calendar year4 7,b7 ,annual reports ,with respect to calendar year #bjba and each calendar year thereafter1 ,puerto ,rico shall provide to the ,secretary a report which shall include-- 7i7 an estimate of the costs described in paragraphs 7#a77;,b77i7 and 7#c77;,a77i77,i7 with respect to such calendar year1 and 7ii7 a statement of such costs with respect to the preceding calendar year4 7,c7 ,adjustments 7i7 ,in general ,in the event that any estimate of an amount is more or less than the actual amount as later determined and any payment under paragraph 7#a7 was determined on the basis of such estimate1 proper payment shall be made by1 or to1 the ,secretary 7as the case may be7 as soon as practicable after the determination that such estimate was inaccurate4 ,proper adjustment shall be made in the amount of any subsequent payments made under paragraph 7#a7 to the extent that proper payment is not made under the preceding sentence before such subsequent payments4 7ii7 ,additional reports ,the ,secretary may require such additional periodic reports of the information described in subparagraph 7,b7 as the ,secretary determines appropriate to facilitate timely adjustments under clause 7i74 7,d7 ,determination of cost of earned income tax credit ,for purposes of this subsection1 the cost to ,puerto ,rico of the earned income tax credit shall be determined by the ,secretary on the basis of the laws of ,puerto ,rico and shall include reductions in revenues received by ,puerto ,rico by reason of such credit and refunds attributable to such credit1 but shall not include any administrative costs with respect to such credit4 7b7 ,possessions with mirror code tax systems 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to the ,virgin ,islands1 ,guam1 and the ,commonwealth of the ,northern ,mariana ,islands equal to-- 7,a7 #ge percent of the cost to such possession of the earned income tax credit for taxable years beginning in or with such calendar year1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by such possession during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to such earned income tax credit1 or 7ii7 #ej1jjj4 7#b7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,a71 7,b71 7,c71 and 7,d7 of subsection 7a77#d7 shall apply for purposes of this subsection4 7c7 ,american ,samoa 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to ,american ,samoa equal to-- 7,a7 the lesser of-- 7i7 #ge percent of the cost to ,american ,samoa of the earned income tax credit for taxable years beginning in or with such calendar year1 or 7ii7 #ab1jjj1jjj1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by ,american ,samoa during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to such earned income tax credit1 or 7ii7 #ej1jjj4 7#b7 ,requirement to enact and maintain an earned income tax credit ,the ,secretary shall not make any payments under paragraph 7#a7 with respect to any calendar year unless ,american ,samoa has in effect an earned income tax credit for taxable years beginning in or with such calendar year which allows a refundable tax credit to individuals on the basis of the taxpayer's earned income which is designed to substantially increase workforce participation4 7#c7 ,inflation adjustment ,in the case of any calendar year after #bjba1 the #ab1jjj1jjj amount in paragraph 7#a77;,a77ii7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by-- 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbj for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,any increase determined under this clause shall be rounded to the nearest multiple of #ajj1jjj4 7#d7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,a71 7,b71 7,c71 and 7,d7 of subsection 7a77#d7 shall apply for purposes of this subsection4 7d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 4 7b7 ,clerical amendment ,the table of sections for chapter #gg of such ,code is amended by adding at the end the following new item3 ,sec4 #gebi4 ,application of earned income tax credit to possessions of the ,united ,states4 4 #aje4 ,low-income housing credit allocations for ,puerto ,rico 7a7 ,in general ,for purposes of section #db of the ,internal ,revenue ,code of #aihf1 the ,state housing credit ceiling for ,puerto ,rico for calendar year #bjbj shall be increased by #ej1jjj1jjj4 7b7 ,qualified ,puerto ,rico disaster zones treated as difficult development areas 7#a7 ,in general ,for purposes of section #db of the ,internal ,revenue ,code of #aihf1 in the case of a qualified building placed in service in a qualified ,puerto ,rico disaster zone 7as defined in section #ajb71 such area shall be treated as a difficult development area under subclause 7,i7 of section #db7;d77#e77;,b77iii7 but shall not be taken into account for purposes of applying the limitation under subclause 7,,ii7 of such section4 7#b7 ,qualified building ,for purposes of this subsection1 the term qualified building means any building which is allocated a housing credit dollar amount during calendar year #bjbj or #bjba4 7#c7 ,other definitions ,terms used in this section which are also used in section #db of the ,internal ,revenue ,code of #aihf shall have the same meaning when used in this section as when used in such section #db4 #ajf4 ,new markets tax credit allocations for ,puerto ,rico 7a7 ,in general ,for purposes of section #de;,d of the ,internal ,revenue ,code of #aihf-- 7#a7 the new markets tax credit limitation otherwise determined under subsection 7f77#a7 thereof for each of #bjbj and #bjba shall be increased by #ejj1jjj1jjj1 to be allocated among specified community development entities to make qualified low-income community investments in ,puerto ,rico1 and 7#b7 section #de;,d7f77#c7 shall be applied-- 7,a7 separately with respect to the amounts of the increases under paragraph 7#a71 and 7,b7 solely with respect to the amounts of the increases described in subparagraph 7,a71 the last sentence of such section shall not prevent such amounts from being carried to calendar year #bjbf4 7b7 ,specified community development entities ,for purposes of this section1 the term specified community development entity means any qualified community development entity if such entity has a history of making qualified low-income community investments in federally declared disaster areas or ,puerto ,rico4 7c7 ,other definitions ,terms used in this section which are also used in section #de;,d of the ,internal ,revenue ,code of #aihf shall have the same meaning when used in this section as when used in such section #de;,d4 #ajg4 ,cover over of distilled spirits taxes 7a7 ,repeal of limitation on cover over of distilled spirits taxes to ,puerto ,rico and ,virgin ,islands 7#a7 ,in general ,section #gfeb of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f7 and by redesignating subsections 7g7 and 7h7 as subsections 7f7 and 7g71 respectively4 7#b7 ,conforming amendment ,section #gfeb7;f77#a7 of such ,code1 as redesignated by paragraph 7#a71 is amended by-- 7,a7 striking subparagraph 7,b71 and 7,b7 by striking as if-- and all that follows through the use and tax and inserting as if the use and tax4 7#c7 ,effective date ,the amendments made by this subsection shall apply to distilled spirits brought into the ,united ,states after ,december #ca1 #bjai4 7b7 ,transfer to ,puerto ,rico ,conservation ,trust ,fund of portion of ,puerto ,rico rum cover over 7#a7 ,in general ,section #gfeb7;e7 of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraphs 7#c71 7#d71 and 7#e7 as paragraphs 7#d71 7#e71 and 7#f71 respectively1 and by inserting after paragraph 7#b7 the following new paragraph3 7#b7 ,transfer to ,puerto ,rico ,conservation ,trust ,fund of portion of rum cover over 7,a7 ,in general ,from any amount otherwise required to be covered over to the treasury of ,puerto ,rico under this section with respect to taxes collected on rum under section #ejja7;a77#a7 or subsection 7a7 of this section1 the ,secretary of the ,treasury shall transfer to the ,puerto ,rico ,conservation ,trust ,fund an amount equal to #j4df per proof gallon of rum to which such cover over is attributable4 ,any amount transferred under the preceding sentence shall be treated for purposes of this section 7other than this paragraph7 as having been covered over to the treasury of ,puerto ,rico4 7,b7 ,puerto ,rico ,conservation ,trust ,fund ,for purposes of this section1 the term ,puerto ,rico ,conservation ,trust ,fund means the fund established pursuant to a ,memorandum of ,understanding between the ,united ,states ,department of the ,interior and the ,commonwealth of ,puerto ,rico1 dated ,december #bd1 #aifh4 4 7#b7 ,effective date ,the amendments made by this section shall apply to rum brought into the ,united ,states after ,december #ca1 #bjai4 7c7 ,cover over determined without regard to certain rate reductions 7#a7 ,in general ,section #gfeb of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a77#a71 is amended by adding at the end the following new subsection3 7h7 ,cover over determined without regard to certain rate reductions ,for purposes of subsections 7a77#c71 7b77#c71 and 7e71 the amount of taxes imposed and collected under section #ejja7;a77#a7 shall be determined without regard to section #ejja7;c74 4 7#b7 ,conforming amendment ,section #gfeb7;e7 of such ,code1 as amended by subsection 7b77#a71 is amended by striking paragraph 7#f74 7#c7 ,effective date ,the amendments made by this subsection shall take effect as if included in section #achjg of ,public ,law #aae-ig4 #ajh4 ,employee retention credit with respect to individuals employed in the qualified ,puerto ,rico disaster zone 7a7 ,in general ,the ,secretary of the ,treasury shall pay to ,puerto ,rico the amount determined under subsection 7b7 for the purpose of providing an employee retention credit with respect to individuals employed in a qualified ,puerto ,rico disaster zone 7as defined in section #ajb74 ,the preceding sentence shall not apply unless ,puerto ,rico has a plan for implementing such employee retention credit-- 7#a7 which is similar to the plan approved under section #ejd7;d77#a77;,b7 of the ,disaster ,tax ,relief and ,airport and ,airway ,extension ,act of #bjag1 7#b7 under which ,puerto ,rico will promptly distribute such payments to its residents1 and 7#c7 which has been approved by the ,secretary of the ,treasury for purposes of this section4 7b7 ,determination of payment amount 7#a7 ,in general ,the amount determined under this subsection is the product of-- 7,a7 the aggregate amount of payments made under section #ejd7;d77#a77;,b7 of the ,disaster ,tax ,relief and ,airport and ,airway ,extension ,act of #bjag1 multiplied by 7,b7 the population adjustment ratio4 7#b7 ,population adjustment ratio ,for purposes of this subsection1 the term population adjustment ratio means the ratio of-- 7,a7 the number of individuals estimated by the ,secretary of the ,treasury to have been present in the qualified ,puerto ,rico disaster zone 7as defined in section #ajb71 over 7,b7 the number of individuals estimated by the ,secretary of the ,treasury to have been present in the ,hurricane ,maria disaster zone 7as defined in section #eja7;c7 of the ,disaster ,tax ,relief and ,airport and ,airway ,extension ,act of #bjag74 7c7 ,report to ,congress ,not later than #ij days after substantially all of the employee retention credits under this section have been paid or allowed to taxpayers in ,puerto ,rico1 the ,secretary of the ,treasury of ,puerto ,rico shall submit a written report to ,congress documenting the implementation of such credits4 ,c ,budgetary ,effects #aja4 ,budgetary ,effects 7a7 ,in general ,the budgetary effects of division ,b and each succeeding division shall not be entered on either ,,paygo scorecard maintained pursuant to section #d7;d7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj4 7b7 ,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 #dajf of ,h4 ,con4 ,res4 #ga 7#aaeth ,congress74 7c7 ,classification of budgetary effects ,notwithstanding ,rule #c of the ,budget ,scorekeeping ,guidelines set forth in the joint explanatory statement of the committee of conference accompanying ,conference ,report #aje-bag and section #bej7;c77#h7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe1 the budgetary effects of division ,b and each succeeding division shall not be estimated-- 7#a7 for purposes of section #bea of such ,act2 and 7#b7 for purposes of paragraph 7#d77;,c7 of section #c of the ,statutory ,pay-,as-,you-,go ,act of #bjaj as being included in an appropriation ,act4 ,passed the ,house of ,representatives ,february #g1 #bjbj4;,cheryl ,l4 ,johnson1,clerk4 ,february #aa1 #bjbj ,read the second time and placed on the calendar