,,ii #aafth ,,congress #b;d ,session ,h4 ,r4 #fbja ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #ag1 #bjbj ,received ,,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 ,families ,first ,coronavirus ,response ,act4 #b4 ,table of ,contents ,the table of contents is as follows3 ,division ,a--,second ,coronavirus ,preparedness and ,response ,supplemental ,appropriations ,act1 #bjbj ,division ,b--,nutrition ,waivers ,division ,c--,emergency ,family and ,medical ,leave ,expansion ,act ,division ,d--,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj ,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 #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 ,second ,coronavirus ,preparedness and ,response ,supplemental ,appropriations ,act1 #bjbj ,the following sums are hereby 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 ,agriculture ,food and ,nutrition ,service ,special ,supplemental ,nutrition ,program for ,women1 ,infants1 and ,children 7,,wic7 ,for an additional amount for the ,special ,supplemental ,nutrition ,program for ,women1 ,infants1 and ,children1 #ejj1jjj1jjj1 to remain available through ,september #cj1 #bjba3 ,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 ,commodity ,assistance ,program ,for an additional amount for the ,commodity ,assistance ,program for the emergency food assistance program as authorized by section #bg7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjcf7;a77 and section #bjd7;a77#a7 of the ,emergency ,food ,assistance ,act of #aihc 7#g ,u4,s4,c4 #gejh7;a77#a771 #djj1jjj1jjj1 to remain available through ,september #cj1 #bjba3 ,provided1 ,that of the funds made available1 the ,secretary may use up to #ajj1jjj1jjj for costs associated with the distribution of commodities3 ,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 #aaja4 7a7 ,public ,health ,emergency ,during fiscal year #bjbj1 in any case in which a school is closed for at least #e consecutive days during a public health emergency designation during which the school would otherwise be in session1 each household containing at least #a member who is an eligible child attending the school shall be eligible to receive assistance pursuant to a state agency plan approved under subsection 7b74 7b7 ,assistance ,to carry out this section1 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 #bjjh 7#g ,u4,s4,c4 #bjaa et seq47 for households with eligible children4 ,plans approved by the ,secretary shall provide for supplemental allotments to households receiving benefits under such ,act1 and issuances to households not already receiving benefits4 ,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 #e school days for each eligible child in the household4 7c7 ,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 #e consecutive days4 7d7 ,use of ebt system ,a ,state agency may provide assistance under this section through the ,,ebt card system established under section #g of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaf74 7e7 ,release of information ,notwithstanding any other provision of law1 the ,secretary of ,agriculture may authorize ,state educational agencies and school food authorities administering a school lunch program under the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agea et seq47 to release to appropriate officials administering the supplemental nutrition assistance program such information as may be necessary to carry out this section4 7f7 ,waivers ,to facilitate implementation of this section1 the ,secretary of ,agriculture may approve waivers of the limits on certification periods otherwise applicable under section #c7;f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjab7;f771 reporting requirements otherwise applicable under section #f7;c7 of such ,act 7#g ,u4,s4,c4 #bjae7;c771 and other administrative requirements otherwise applicable to ,state agencies under such ,act4 7g7 ,availability of commodities ,during fiscal year #bjbj1 the ,secretary of ,agriculture may purchase commodities for emergency distribution in any area of the ,united ,states during a public health emergency designation4 7h7 ,definitions ,in this section3 7#a7 ,the term eligible child means a child 7as defined in section #ab7;d7 or served under section #aa7;a77#a7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7;d71 #agei7;a77#a77 who1 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-#ai outbreak1 would receive free or reduced price school meals under the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agel et seq47 at the school4 7#b7 ,the term public health emergency designation means the declaration of a public health emergency1 based on an outbreak of ,,sars-,co,v-#b or another coronavirus with pandemic potential1 by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d74 7#c7 ,the term school has the meaning given the term in section #ab7;d7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7;d774 7i7 ,funding ,there are hereby appropriated to the ,secretary of ,agriculture such amounts as are necessary to carry out this section3 ,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 #aajb4 ,in addition to amounts otherwise made available1 #ajj1jjj1jjj1 to remain available through ,september #cj1 #bjba1 shall be available for the ,secretary of ,agriculture to provide grants to the ,commonwealth of the ,northern ,mariana ,islands1 ,puerto ,rico1 and ,american ,samoa for nutrition assistance in response to a ,,covid-#ai public health emergency3 ,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 ,defense ,defense ,health ,program ,for an additional amount for ,defense ,health ,program1 #hb1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for health services consisting of ,,sars-,co,v-#b or ,,covid-#ai related items and services as described in section #fjjf7;a7 of division ,f of the ,families ,first ,coronavirus ,response ,act 7or the administration of such products73 ,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 ,,iii ,department of the ,treasury ,internal ,revenue ,service ,taxpayer ,services ,for an additional amount for ,taxpayer ,services1 #ae1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for the purposes of carrying out the ,families ,first ,coronavirus ,response ,act3 ,provided1 ,that amounts provided under this heading in this ,act may be transferred to and merged with ,operations ,support3 ,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 ,,iv ,department of ,health and ,human ,services ,indian ,health ,service ,indian ,health ,services ,for an additional amount for ,indian ,health ,services1 #fd1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for health services consisting of ,,sars-,co,v-#b or ,,covid-#ai related items and services as described in section #fjjg of division ,f of the ,families ,first ,coronavirus ,response ,act 7or the administration of such products73 ,provided1 ,that such amounts shall be allocated at the discretion of the ,director of the ,indian ,health ,service3 ,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 ,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 ,programs1 #bej1jjj1jjj1 to remain available until ,september #cj1 #bjba1 for activities authorized under subparts #a and #b of part ,c1 of title ,,iii1 and under title ,,vi1 of the ,older ,americans ,act of #aife 7,,oaa71 of which #afj1jjj1jjj shall be for ,home-,delivered ,nutrition ,services1 #hj1jjj1jjj shall be for ,congregate ,nutrition ,services1 and #aj1jjj1jjj shall be for ,nutrition ,services for ,native ,americans3 ,provided1 ,that ,state matching requirements under sections #cjd7;d77#a77;,d7 and #cji7;b77#b7 of the ,,oaa shall not apply to funds made available under this heading in this ,act3 ,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 ,office of the ,secretary public health and social services emergency fund ,for an additional amount for ,public ,health and ,social ,services ,emergency ,fund1 #a1jjj1jjj1jjj1 to remain available until expended1 for activities authorized under section #bhab of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;hh-#aa71 in coordination with the ,assistant ,secretary for ,preparedness and ,response and the ,administrator of the ,centers for ,medicare ,medicaid ,services1 to pay the claims of providers for reimbursement1 as described in subsection 7a77#c77;,d7 of such section #bhab1 for health services consisting of ,,sars-,co,v-#b or ,,covid-#ai related items and services as described in paragraph 7#a7 of section #fjja7;a7 of division ,f of the ,families ,first ,coronavirus ,response ,act 7or the administration of such products7 or visits described in paragraph 7#b7 of such section for uninsured individuals3 ,provided1 ,that the term uninsured individual in this paragraph means an individual who is not enrolled in-- 7#a7 a ,federal health care program 7as defined under section #aabh;,b7f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#g;b7f771 including an individual who is eligible for medical assistance only because of subsection 7a77#aj77;,a77ii77,,xxiii7 of ,section #aijb of the ,social ,security ,act2 or 7#b7 a group health plan or health insurance coverage offered by a health insurance issuer in the group or individual market 7as such terms are defined in section #bgia of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia771 or a health plan offered under chapter #hi of title #e1 ,united ,states ,code3 ,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 ,,vi ,department of ,veterans ,affairs ,veterans ,health ,administration ,medical ,services ,for an additional amount for ,medical ,services1 #cj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for health services consisting of ,,sars-,co,v-#b or ,,covid-#ai related items and services as described in section #fjjf7;b7 of division ,f of the ,families ,first ,coronavirus ,response ,act 7or the administration of such products73 ,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 ,medical ,community ,care ,for an additional amount for ,medical ,community ,care1 #cj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for health services consisting of ,,sars-,co,v-#b or ,,covid-#ai related items and services as described in section #fjjf7;b7 of division ,f of the ,families ,first ,coronavirus ,response ,act 7or the administration of such products73 ,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 ,,vii ,general ,provisions--,this ,act #agja4 ,not later than #cj days after the date of enactment of this ,act1 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 ,senate3 ,provided1 ,that each report shall include estimated personnel and administrative costs1 as well as the total amount of funding apportioned1 allotted1 obligated1 and expended1 to date3 ,provided further1 ,that each such plan shall be updated and submitted to such ,committees every #fj days until all funds are expended or expire4 #agjb4 ,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 departments1 as determined by the ,director of the ,centers for ,disease ,control and ,prevention1 and that such data is transmitted to the ,centers for ,disease ,control and ,prevention4 #agjc4 ,each amount appropriated or made available by this ,act is in addition to amounts otherwise appropriated for the fiscal year involved4 #agjd4 ,no part of any appropriation contained in this ,act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein4 #agje4 ,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 #agjf4 ,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 #agjg4 ,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 ,second ,coronavirus ,preparedness and ,response ,supplemental ,appropriations ,act1 #bjbj4 ,b ,nutrition ,waivers ,i ,maintaining ,essential ,access to ,lunch for ,students ,act #baja4 ,short title ,this title may be cited as the ,maintaining ,essential ,access to ,lunch for ,students ,act or the ,,meals ,act4 #bajb4 ,waiver exception for school closures due to ,,covid-#ai 7a7 ,in general ,the requirements under section #ab7l77#a77;,a77iii7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l77#a77;,a77iii77 shall not apply to a qualified ,,covid-#ai waiver4 7b7 ,allowable increase in ,federal costs ,notwithstanding paragraph 7#d7 of section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l771 the ,secretary of ,agriculture may grant a qualified ,,covid-#ai waiver that increases ,federal costs4 7c7 ,termination after periodic review ,the requirements under section #ab7l77#e7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l77#e77 shall not apply to a qualified ,,covid-#ai waiver4 7d7 ,qualified ,,covid-#ai waiver ,in this section1 the term qualified ,,covid-#ai waiver means a waiver-- 7#a7 requested by a ,state 7as defined in section #ab7;d77#h7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7;d77#h777 or eligible service provider under section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l772 and 7#b7 to waive any requirement under such ,act 7#db ,u4,s4,c4 #agea et seq47 or the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #agga et seq471 or any regulation issued under either such ,act1 for purposes of providing meals and meal supplements under such ,acts during a school closure due to ,,covid-#ai4 ,,ii ,,covid--#ai ,child ,nutrition ,response ,act #bbja4 ,short title ,this title may be cited as the ,,covid-#ai ,child ,nutrition ,response ,act4 #bbjb4 ,national school lunch program requirement waivers addressing ,,covid-#ai 7a7 ,nationwide waiver 7#a7 ,in general ,notwithstanding any other provision of law1 the ,secretary may establish a waiver for all ,states under section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l771 for purposes of-- 7,a7 providing meals and meal supplements under a qualified program2 and 7,b7 carrying out subparagraph 7,a7 with appropriate safety measures with respect to ,,covid-#ai1 as determined by the ,secretary4 7#b7 ,state election ,a waiver established under paragraph 7#a7 shall-- 7,a7 notwithstanding paragraph 7#b7 of section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l771 apply automatically to any ,state that elects to be subject to the waiver without further application2 and 7,b7 not be subject to the requirements under paragraph 7#c7 of such section4 7b7 ,child and adult care food program waiver ,notwithstanding any other provision of law1 the ,secretary may grant a waiver under section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l77 to allow non-congregate feeding under a child and adult care food program under section #ag of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agff7 if such waiver is for the purposes of-- 7#a7 providing meals and meal supplements under such child and adult care food program2 and 7#b7 carrying out paragraph 7#a7 with appropriate safety measures with respect to ,,covid-#ai1 as determined by the ,secretary4 7c7 ,meal pattern waiver ,notwithstanding paragraph 7#d77;,a7 of section #ab7l7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7l77 the ,secretary may grant a waiver under such section that relates to the nutritional content of meals served if the ,secretary determines that-- 7#a7 such waiver is necessary to provide meals and meal supplements under a qualified program2 and 7#b7 there is a supply chain disruption with respect to foods served under such a qualified program and such disruption is due to ,,covid-#ai4 7d7 ,reports ,each ,state that receives a waiver under subsection 7a71 7b71 or 7c71 shall1 not later than #a year after the date such ,state received such waiver1 submit a report to the ,secretary that includes the following3 7#a7 ,a summary of the use of such waiver by the ,state and eligible service providers4 7#b7 ,a description of whether such waiver resulted in improved services to children4 7e7 ,sunset ,the authority of the ,secretary to establish or grant a waiver under this section shall expire on ,september #cj1 #bjbj4 7f7 ,definitions ,in this section3 7#a7 ,qualified program ,the term qualified program means the following3 7,a7 ,the school lunch program under the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agea et seq474 7,b7 ,the school breakfast program under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc74 7,c7 ,the child and adult care food program under section #ag of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agff74 7,d7 ,the summer food service program for children under section #ac of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfa74 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture4 7#c7 ,state ,the term ,state has the meaning given such term in section #ab7;d77#h7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfj7;d77#h774 #bbjc4 ,physical presence waiver under ,,wic during certain public health emergencies 7a7 ,waiver authority 7#a7 ,in general ,notwithstanding any other provision of law1 the ,secretary may grant a request described in paragraph 7#b7 to-- 7,a7 waive the requirement under section #ag7;d77#c77;,c77i7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;d77#c77;,c77i772 and 7,b7 defer anthropometric and bloodwork requirements necessary to determine nutritional risk4 7#b7 ,request ,a request described in this paragraph is a request made to the ,secretary by a ,state agency to waive1 on behalf of the local agencies served by such ,state agency1 the requirements described in paragraph 7#a7 during any portion of the emergency period 7as defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 7beginning on or after the date of the enactment of this section74 7b7 ,reports 7#a7 ,local agency reports ,each local agency that uses a waiver pursuant to subsection 7a7 shall1 not later than #a year after the date such local agency uses such waiver1 submit a report to the ,state agency serving such local agency that includes the following3 7,a7 ,a summary of the use of such waiver by the local agency4 7,b7 ,a description of whether such waiver resulted in improved services to women1 infants1 and children4 7#b7 ,state agency reports ,each ,state agency that receives a waiver under subsection 7a7 shall1 not later than #ah months after the date such ,state agency received such waiver1 submit a report to the ,secretary that includes the following3 7,a7 ,a summary of the reports received by the ,state agency under paragraph 7#a74 7,b7 ,a description of whether such waiver resulted in improved services to women1 infants1 and children4 7c7 ,sunset ,the authority under this section shall expire on ,september #cj1 #bjbj4 7d7 ,definitions ,in this section3 7#a7 ,local agency ,the term local agency has the meaning given the term in section #ag7;b7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;b774 7#b7 ,nutritional risk ,the term nutritional risk has the meaning given the term in section #ag7;b7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;b774 7#c7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture4 7#d7 ,state agency ,the term ,state agency has the meaning given the term in section #ag7;b7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;b774 #bbjd4 ,administrative requirements waiver under ,,wic 7a7 ,waiver authority 7#a7 ,in general ,notwithstanding any other provision of law1 the ,secretary of ,agriculture may1 if requested by a ,state agency 7as defined in section #ag7;b7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;b771 modify or waive any qualified administrative requirement with respect to such ,state agency4 7#b7 ,qualified administrative requirement ,in this section1 the term qualified administrative requirement means a regulatory requirement issued under section #ag of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7 that the ,secretary of ,agriculture determines-- 7,a7 cannot be met by a ,state agency due to ,,covid-#ai2 and 7,b7 the modification or waiver of which is necessary to provide assistance under such section4 7b7 ,state agency reports ,each ,state agency that receives a waiver under subsection 7a77#a7 shall1 not later than #a year after the date such ,state agency received such waiver1 submit a report to the ,secretary of ,agriculture that includes the following3 7#a7 ,a summary of the use of such waiver by the ,state agency4 7#b7 ,a description of whether such waiver resulted in improved services to women1 infants1 and children4 7c7 ,sunset ,the authority under this section shall expire on ,september #cj1 #bjbj4 ,,iii ,,snap ,waivers #bcja4 ,,snap flexibility for low-income jobless workers 7a7 ,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 #cai of the ,public ,health ,service ,act based on an outbreak of coronavirus disease #bjai 7,,covid-#ai7 is lifted1 eligibility for supplemental nutrition assistance program benefits shall not be limited under section #f7o77#b7 of the ,food and ,nutrition ,act of #bjjh unless an individual does not comply with the requirements of a program offered by the ,state agency 7as defined in section #c of the ,food and ,nutrition ,act of #bjjh7 that meets the standards of subparagraphs 7,b7 or 7,c7 of such section #f7o77#b74 7b7 ,beginning on the month subsequent to the month the public health emergency declaration by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act based on an outbreak of ,,covid-#ai is lifted for purposes of section #f7o7 of the ,food and ,nutrition ,act of #bjjh1 such ,state agency shall disregard any period during which an individual received benefits under the supplemental nutrition assistance program prior to such month4 #bcjb4 ,additional ,,snap flexibilities in a public health emergency 7a7 ,in the event of a public health emergency declaration by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act based on an outbreak of coronavirus disease #bjai 7,,covid-#ai7 and the issuance of an emergency or disaster declaration by a ,state based on an outbreak of ,,covid-#ai1 the ,secretary of ,agriculture-- 7#a7 shall provide1 at the request of a ,state agency 7as defined in section #c of the ,food and ,nutrition ,act of #bjjh7 that provides sufficient data 7as determined by the ,secretary through guidance7 supporting such request1 for emergency allotments to households participating in the supplemental nutrition assistance program under the ,food and ,nutrition ,act of #bjjh to address temporary food needs not greater than the applicable maximum monthly allotment for the household size2 and 7#b7 may adjust1 at the request of ,state agencies or by guidance in consultation with one or more ,state agencies1 issuance methods and application and reporting requirements under the ,food and ,nutrition ,act of #bjjh to be consistent with what is practicable under actual conditions in affected areas4 7,in making this adjustment1 the ,secretary shall consider the availability of offices and personnel in ,state agencies1 any conditions that make reliance on electronic benefit transfer systems described in section #g7;h7 of the ,food and ,nutrition ,act of #bjjh impracticable1 any disruptions of transportation and communication facilities1 and any health considerations that warrant alternative approaches47 7b7 ,not later than #aj days after the date of the receipt or issuance of each document listed in paragraphs 7#a71 7#b71 or 7#c7 of this subsection1 the ,secretary of ,agriculture shall make publicly available on the website of the ,department the following documents3 7#a7 ,any request submitted by ,state agencies under subsection 7a74 7#b7 ,the ,secretary's approval or denial of each such request4 7#c7 ,any guidance issued under subsection 7a77#b74 7c7 ,the ,secretary of ,agriculture shall1 within #ah months after the public health emergency declaration described in subsection 7a7 is lifted1 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 emergency1 any information or data supporting ,state agency requests1 any additional measures that ,states requested that were not approved1 and recommendations for changes to the ,secretary's authority under the ,food and ,nutrition ,act of #bjjh to assist the ,secretary and ,states and localities in preparations for any future health emergencies4 ,c ,emergency ,family and ,medical ,leave ,expansion ,act #caja4 ,short title ,this ,act may be cited as ,emergency ,family and ,medical ,leave ,expansion ,act4 #cajb4 ,amendments to the ,family and ,medical ,leave ,act of #aiic 7a7 ,public health emergency leave 7#a7 ,in general ,section #ajb7;a77#a7 of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfab7;a77#a77 is amended by adding at the end the following3 7,f7 ,during the period beginning on the date the ,emergency ,family and ,medical ,leave ,expansion ,act takes effect1 and ending on ,december #ca1 #bjbj1 because of a qualifying need related to a public health emergency in accordance with section #aaj4 4 7#b7 ,paid leave requirement ,section #ajb7;c7 of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfab7;c77 is amended by striking under subsection 7a7 and inserting under subsection 7a7 7other than certain periods of leave under subsection 7a77#a77;,f774 7b7 ,requirements ,title ,i of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfaa et seq47 is amended by adding at the end the following3 #aaj4 ,public health emergency leave 7a7 ,definitions ,the following shall apply with respect to leave under section #ajb7;a77#a77;,f73 7#a7 ,application of certain terms ,the definitions in section #aja shall apply1 except as follows3 7,a7 ,eligible employee ,in lieu of the definition in sections #aja7b77;,a7 and #aja7b77;,b77ii71 the term eligible employee means an employee who has been employed for at least #cj calendar days by the employer with respect to whom leave is requested under section #ajb7;a77#a77;,f74 7,b7 ,employer threshold ,section #aja7d77;,a77i7 shall be applied by substituting fewer than #ejj employees for #ej or more employees for each working day during each of #bj or more calendar workweeks in the current or preceding calendar year4 7#b7 ,additional definitions ,in addition to the definitions described in paragraph 7#a71 the following definitions shall apply with respect to leave under section #ajb7;a77#a77;,f73 7,a7 ,qualifying need related to a public health emergency ,the term qualifying need related to a public health emergency1 with respect to leave1 means the employee is unable to work 7or telework7 due to a need for leave to care for the son or daughter under #ah years of age of such employee if the school or place of care has been closed1 or the child care provider of such son or daughter is unavailable1 due to a public health emergency4 7,b7 ,public health emergency ,the term public health emergency means an emergency with respect to ,,covid-#ai declared by a ,federal1 ,state1 or local authority4 7,c7 ,child care provider ,the term child care provider means a provider who receives compensation for providing child care services on a regular basis1 including an eligible child care provider 7as defined in section #feh,p of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #ihehn774 7,d7 ,school ,the term school means an elementary school or secondary school as such terms are defined in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja74 7#c7 ,regulatory ,authorities ,the ,secretary of ,labor shall have the authority to issue regulations for good cause under sections #eec7;b77,b7 and #eec7;d77,a7 of title #e1 ,united ,states ,code-- 7,a7 to exclude certain health care providers and emergency responders from the definition of eligible employee under section #aaj7;a77#a77;,a72 and 7,b7 to exempt small businesses with fewer than #ej employees from the requirements of section #ajb7;a77#a77;,f7 when the imposition of such requirements would jeopardize the viability of the business as a going concern4 7b7 ,relationship to paid leave 7#a7 ,unpaid leave for initial #aj days 7,a7 ,in general ,the first #aj days for which an employee takes leave under section #ajb7;a77#a77;,f7 may consist of unpaid leave4 7,b7 ,employee election ,an employee may elect to substitute any accrued vacation leave1 personal leave1 or medical or sick leave for unpaid leave under section #ajb7;a77#a77;,f7 in accordance with section #ajb7;d77#b77;,b74 7#b7 ,paid leave for subsequent days 7,a7 ,in general ,an employer shall provide paid leave for each day of leave under section #ajb7;a77#a77;,f7 that an employee takes after taking leave under such section for #aj days4 7,b7 ,calculation 7i7 ,in general ,subject to clause 7ii71 paid leave under subparagraph 7,a7 for an employee shall be calculated based on-- 7,i7 an amount that is not less than two-thirds of an employee's regular rate of pay 7as determined under section #g7;e7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjg7;e772 and 7,,ii7 the number of hours the employee would otherwise be normally scheduled to work 7or the number of hours calculated under subparagraph 7,c774 7ii7 ,clarification ,in no event shall such paid leave exceed #bjj per day and #aj1jjj in the aggregate4 7,c7 ,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 #ajb7;a77#a77;,f71 the employer shall use the following in place of such number3 7i7 ,subject to clause 7ii71 a number equal to the average number of hours that the employee was scheduled per day over the #f-month period ending on the date on which the employee takes such leave1 including hours for which the employee took leave of any type4 7ii7 ,if the employee did not work over such period1 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 work4 7c7 ,notice ,in any case where the necessity for leave under section #ajb7;a77#a77;,f7 for the purpose described in subsection 7a77#b77;,a77iii7 is foreseeable1 an employee shall provide the employer with such notice of leave as is practicable4 7d7 ,restoration to position 7#a7 ,in general ,section #ajd7;a77#a7 shall not apply with respect to an employee of an employer who employs fewer than #be employees if the conditions described in paragraph 7#b7 are met4 7#b7 ,conditions ,the conditions described in this paragraph are the following3 7,a7 ,the employee takes leave under section #ajb7;a77#a77;,f74 7,b7 ,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-- 7i7 that affect employment2 and 7ii7 are caused by a public health emergency during the period of leave4 7,c7 ,the employer makes reasonable efforts to restore the employee to a position equivalent to the position the employee held when the leave commenced1 with equivalent employment benefits1 pay1 and other terms and conditions of employment4 7,d7 ,if the reasonable efforts of the employer under subparagraph 7,c7 fail1 the employer makes reasonable efforts during the period described in paragraph 7#c7 to contact the employee if an equivalent position described in subparagraph 7,c7 becomes available4 7#c7 ,contact period ,the period described under this paragraph is the #a-year period beginning on the earlier of-- 7,a7 the date on which the qualifying need related to a public health emergency concludes2 or 7,b7 the date that is #ab weeks after the date on which the employee's leave under section #ajb7;a77#a77;,f7 commences4 4 #cajc4 ,employment under multi-employer bargaining agreements 7a7 ,employers ,an employer signatory to a multiemployer collective bargaining agreement may1 consistent with its bargaining obligations and its collective bargaining agreement1 fulfill its obligations under section #aaj7;b77#b7 of title ,i of the ,family and ,medical ,leave ,act of #aiic1 as added by the ,families ,first ,coronavirus ,response ,act1 by making contributions to a multiemployer fund1 plan1 or program based on the paid leave each of its employees is entitled to under such section while working under the multiemployer collective bargaining agreement1 provided that the fund1 plan1 or program enables employees to secure pay from such fund1 plan1 or program based on hours they have worked under the multiemployer collective bargaining agreement for paid leave taken under section #ajb7;a77#a77;,f7 of title ,i of the ,family and ,medical ,leave ,act of #aiic1 as added by the ,families ,first ,coronavirus ,response ,act4 7b7 ,employees ,employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection 7a7 may secure pay from such fund1 plan1 or program based on hours they have worked under the multiemployer collective bargaining agreement for paid leave taken under section #ajb7;a77#a77;,f7 of title ,i of the ,family and ,medical ,leave ,act of #aiic1 as added by the ,families ,first ,coronavirus ,response ,act4 #cajd4 ,special ,rule for ,certain ,employers ,an employer under #aaj7;a77,b7 shall not be subject to section #ajg7;a7 for a violation of section #ajb7;a77#a77;,f7 if the employer does not meet the definition of employer set forth in ,section #aja7d77;,a77i74 #caje4 ,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 #cajb of this ,act4 #cajf4 ,effective ,date ,this ,act shall take effect not later than #ae days after the date of enactment of this ,act4 ,d ,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj #daja4 ,short title ,this division may be cited as the ,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj4 #dajb4 ,emergency transfers for unemployment compensation administration 7a7 ,in general ,section #ijc of the ,social ,security ,act 7#db ,u4,s4,c4 #aajc7 is amended by adding at the end the following3 7h7 ,emergency transfers in fiscal year #bjbj for administration 7#a7 7,a7 ,in addition to any other amounts1 the ,secretary of ,labor shall provide for the making of emergency administration grants in fiscal year #bjbj to the accounts of the ,states in the ,unemployment ,trust ,fund1 in accordance with succeeding provisions of this subsection4 7,b7 ,the amount of an emergency administration grant with respect to a ,state shall1 as determined by the ,secretary of ,labor1 be equal to the amount obtained by multiplying #a1jjj1jjj1jjj by the same ratio as would apply under subsection 7a77#b77;,b7 for purposes of determining such ,state's share of any excess amount 7as described in subsection 7a77#a77 that would have been subject to transfer to ,state accounts1 as of ,october #a1 #bjai1 under the provisions of subsection 7a74 7,c7 ,of the emergency administration grant determined under subparagraph 7,b7 with respect to a ,state-- 7i7 not later than #fj days after the date of enactment of this subsection1 #ej 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 7#b72 and 7ii7 only with respect to a ,state in which the number of unemployment compensation claims has increased by at least #aj percent over the same quarter in the previous calendar year1 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 7#c74 7#b7 ,the requirements of this paragraph with respect to a ,state are the following3 7,a7 ,the ,state requires employers to provide notification of the availability of unemployment compensation to employees at the time of separation from employment4 ,such notification may be based on model notification language issued by the ,secretary of ,labor4 7,b7 ,the ,state ensures that applications for unemployment compensation1 and assistance with the application process1 are accessible in at least two of the following3 in-person1 by phone1 or online4 7,c7 ,the ,state notifies applicants when an application is received and is being processed1 and in any case in which an application is unable to be processed1 provides information about steps the applicant can take to ensure the successful processing of the application4 7#c7 ,the requirements of this paragraph with respect to a ,state are the following3 7,a7 ,the ,state has expressed its commitment to maintain and strengthen access to the unemployment compensation system1 including through initial and continued claims4 7,b7 ,the ,state has demonstrated steps it has taken or will take to ease eligibility requirements and access to unemployment compensation for claimants1 including waiving work search requirements and the waiting week1 and non-charging employers directly impacted by ,,covid-#ai due to an illness in the workplace or direction from a public health official to isolate or quarantine workers4 7#d7 ,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 law1 including by taking such steps as may be necessary to ensure adequate resources in periods of high demand4 7#e7 ,not later than #a year after the date of enactment of the ,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj1 each ,state receiving emergency administration grant funding under paragraph 7#a77;,c77i7 shall submit to the ,secretary of ,labor1 the ,committee on ,ways and ,means of the ,house of ,representatives1 and the ,committee on ,finance of the ,senate1 a report that includes-- 7,a7 an analysis of the recipiency rate for unemployment compensation in the ,state as such rate has changed over time2 7,b7 a description of steps the ,state intends to take to increase such recipiency rate4 7#f7 7,a7 ,notwithstanding any other provision of law1 the ,secretary of the ,treasury shall transfer from the general fund of the ,treasury 7from funds not otherwise appropriated7 to the employment security administration account 7as established by section #ija of the ,social ,security ,act7 such sums as the ,secretary of ,labor estimates to be necessary for purposes of making the transfers described in paragraph 7#a77;,c74 7,b7 ,there are appropriated from the general fund of the ,treasury1 without fiscal year limitation1 the sums referred to in the preceding sentence and such sums shall not be required to be repaid4 4 7b7 ,emergency flexibility ,notwithstanding any other law1 if a ,state modifies its unemployment compensation law and policies with respect to work search1 waiting week1 good cause1 or employer experience rating on an emergency temporary basis as needed to respond to the spread of ,,covid-#ai1 such modifications shall be disregarded for the purposes of applying section #cjc of the ,social ,security ,act and section #ccjd of the ,internal ,revenue ,code of #aihf to such ,state law4 7c7 ,regulations ,the ,secretary of ,labor may prescribe any regulations1 operating instructions1 or other guidance necessary to carry out the amendment made by subsection 7a74 #dajc4 ,temporary assistance for ,states with advances ,section #abjb7;b77#aj77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbb7;b77#aj77;,a77 is amended by striking beginning on the date of enactment of this paragraph and ending on ,december #ca1 #bjaj and inserting beginning on the date of enactment of the ,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj and ending on ,december #ca1 #bjbj4 #dajd4 ,technical assistance and guidance for short-time compensation programs ,the ,secretary of ,labor shall assist ,states in establishing1 implementing1 and improving the employer awareness of short-time compensation programs 7as defined in section #ccjf7v7 of the ,internal ,revenue ,code of #aihf7 to help avert layoffs1 including by providing technical assistance and guidance4 #daje4 ,full federal funding of extended unemployment compensation for a limited period 7a7 ,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 #ca1 #bjbj 7and only with respect to ,states that receive emergency administration grant funding under clauses 7i7 and 7ii7 of section #ijc7;h77#a77;,c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aajb7;h77#a77;,c7771 section #bjd7;a77#a7 of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj 7#bf ,u4,s4,c4 #ccjd note7 shall be applied by substituting #ajj percent of for one-half of4 7b7 ,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 #ca1 #bjbj1 subparagraph 7,b7 of section #bjd7;a77#b7 of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj 7#bf ,u4,s4,c4 #ccjd note7 shall not apply4 7c7 ,definitions ,for purposes of this section-- 7#a7 the terms sharable extended compensation and sharable regular compensation have the respective meanings given such terms under section #bjd of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj2 and 7#b7 the term week has the meaning given such term under section #bje of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj4 7d7 ,regulations ,the ,secretary of ,labor may prescribe any operating instructions or regulations necessary to carry out this section4 ,e ,emergency ,paid ,sick ,leave ,act #eaja4 ,short title ,this ,act may be cited as the ,emergency ,paid ,sick ,leave ,act4 #eajb4 ,paid sick time requirement 7a7 ,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 7or telework7 due to a need for leave because3 7#a7 ,the employee is subject to a ,federal1 ,state1 or local quarantine or isolation order related to ,,covid-#ai4 7#b7 ,the employee has been advised by a health care provider to self-quarantine due to concerns related to ,,covid-#ai4 7#c7 ,the employee is experiencing symptoms of ,,covid-#ai and seeking a medical diagnosis4 7#d7 ,the employee is caring for an individual who is subject to an order as described in subparagraph 7#a7 or has been advised as described in paragraph 7#b74 7#e7 ,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 closed1 or the child care provider of such son or daughter is unavailable1 due to ,,covid-#ai precautions4 7#f7 ,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 ,labor4 ,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 subsection4 7b7 ,duration of paid sick time 7#a7 ,in general ,an employee shall be entitled to paid sick time for an amount of hours determined under paragraph 7#b74 7#b7 ,amount of hours ,the amount of hours of paid sick time to which an employee is entitled shall be as follows3 7,a7 ,for full-time employees1 #hj hours4 7,b7 ,for part-time employees1 a number of hours equal to the number of hours that such employee works1 on average1 over a #b-week period4 7#c7 ,carryover ,paid sick time under this section shall not carry over from #a year to the next4 7c7 ,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 7a74 7d7 ,prohibition ,an employer may not require1 as a condition of providing paid sick time under this ,act1 that the employee involved search for or find a replacement employee to cover the hours during which the employee is using paid sick time4 7e7 ,use of paid sick time 7#a7 ,in general ,the paid sick time under subsection 7a7 shall be available for immediate use by the employee for the purposes described in such subsection1 regardless of how long the employee has been employed by an employer4 7#b7 ,sequencing 7,a7 ,in general ,an employee may first use the paid sick time under subsection 7a7 for the purposes described in such subsection4 7,b7 ,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 7a74 #eajc4 ,notice 7a7 ,in general ,each employer shall post and keep posted1 in conspicuous places on the premises of the employer where notices to employees are customarily posted1 a notice1 to be prepared or approved by the ,secretary of ,labor1 of the requirements described in this ,act4 7b7 ,model notice ,not later than #g days after the date of enactment of this ,act1 the ,secretary of ,labor shall make publicly available a model of a notice that meets the requirements of subsection 7a74 #eajd4 ,prohibited acts ,it shall be unlawful for any employer to discharge1 discipline1 or in any other manner discriminate against any employee who-- 7#a7 takes leave in accordance with this ,act2 and 7#b7 has filed any complaint or instituted or caused to be instituted any proceeding under or related to this ,act 7including a proceeding that seeks enforcement of this ,act71 or has testified or is about to testify in any such proceeding4 #eaje4 ,enforcement 7a7 ,unpaid sick leave ,an employer who violates section #eajb shall-- 7#a7 be considered to have failed to pay minimum wages in violation of section #f of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjf72 and 7#b7 be subject to the penalties described in sections #af and #ag of such ,act 7#bi ,u4,s4,c4 #baf2 #bag7 with respect to such violation4 7b7 ,unlawful termination ,an employer who willfully violates section #eajd shall-- 7#a7 be considered to be in violation of section #ae7;a77#c7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bae7;a77#c772 and 7#b7 be subject to the penalties described in sections #af and #ag of such ,act 7#bi ,u4,s4,c4 #baf2 #bag7 with respect to such violation4 #eajf4 ,employment under multi-employer bargaining agreements 7a7 ,employers ,an employer signatory to a multiemployer collective bargaining agreement may1 consistent with its bargaining obligations and its collective bargaining agreement1 fulfill its obligations under this ,act by making contributions to a multiemployer fund1 plan1 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 agreement1 provided that the fund1 plan1 or program enables employees to secure pay from such fund1 plan1 or program based on hours they have worked under the multiemployer collective bargaining agreement and for the uses specified under section #eajb7;a74 7b7 ,employees ,employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection 7a7 may secure pay from such fund1 plan1 or program based on hours they have worked under the multiemployer collective bargaining agreement for the uses specified in section #eajb7;a74 #eajg4 ,rules of construction ,nothing in this ,act shall be construed-- 7#a7 to in any way diminish the rights or benefits that an employee is entitled to under any-- 7,a7 other ,federal1 ,state1 or local law2 7,b7 collective bargaining agreement2 or 7,c7 existing employer policy2 or 7#b7 to require financial or other reimbursement to an employee from an employer upon the employee's termination1 resignation1 retirement1 or other separation from employment for paid sick time under this ,act that has not been used by such employee4 #eajh4 ,effective date ,this ,act1 and the requirements under this ,act1 shall take effect not later than #ae days after the date of enactment of this ,act4 #eaji4 ,sunset ,this ,act1 and the requirements under this ,act1 shall expire on ,december #ca1 #bjbj4 #eaaj4 ,definitions ,for purposes of the ,act3 7#a7 ,employee ,the terms employee means an individual who is-- 7,a7 7i7 an employee1 as defined in section #c7;e7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7;e771 who is not covered under subparagraph 7,e7 or 7,f71 including such an employee of the ,library of ,congress1 except that a reference in such section to an employer shall be considered to be a reference to an employer described in clauses 7i77,i7 and 7ii7 of paragraph 7#e77;,a72 or 7ii7 an employee of the ,government ,accountability ,office2 7,b7 a ,state employee described in section #cjd7;a7 of the ,government ,employee ,rights ,act of #aiia 7#db ,u4,s4,c4 #bjjj;e-#af;c7a772 7,c7 a covered employee1 as defined in section #aja of the ,congressional ,accountability ,act of #aiie 7#b ,u4,s4,c4 #acja71 other than an applicant for employment2 7,d7 a covered employee1 as defined in section #daa7;c7 of title #c1 ,united ,states ,code2 7,e7 a ,federal officer or employee covered under subchapter ,v of chapter #fc of title #e1 ,united ,states ,code2 or 7,f7 any other individual occupying a position in the civil service 7as that term is defined in section #baja7a7 of title #e1 ,united ,states ,code74 7#b7 ,employer 7,a7 ,in general ,the term employer means a person who is-- 7i7 7,i7 a covered employer1 as defined in subparagraph 7,b71 who is not covered under subclause 7,v72 7,,ii7 an entity employing a ,state employee described in section #cjd7;a7 of the ,government ,employee ,rights ,act of #aiia2 7,,iii7 an employing office1 as defined in section #aja of the ,congressional ,accountability ,act of #aiie2 7,,iv7 an employing office1 as defined in section #daa7;c7 of title #c1 ,united ,states ,code2 or 7,v7 an ,executive ,agency as defined in section #aje of title #e1 ,united ,states ,code1 and including the ,u4,s4 ,postal ,service and the ,postal ,regulatory ,commission2 and 7ii7 engaged in commerce 7including government71 or an industry or activity affecting commerce 7including government71 as defined in subparagraph 7,b77iii74 7,b7 ,covered employer 7i7 ,in general ,in subparagraph 7,a77i77,i71 the term covered employer-- 7,i7 means any person engaged in commerce or in any industry or activity affecting commerce that-- 7aa7 in the case of a private entity or individual1 employs fewer than #ejj employees2 and 7bb7 in the case of a public agency or any other entity that is not a private entity or individual1 employs #a or more employees2 7,,ii7 includes-- 7aa7 includes any person acting directly or indirectly in the interest of an employer in relation to an employee 7within the meaning of such phrase in section #c7;d7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7;d772 and 7bb7 any successor in interest of an employer2 7,,iii7 includes any public agency1 as defined in section #c7x7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7x772 and 7,,iv7 includes the ,government ,accountability ,office and the ,library of ,congress4 7ii7 ,public agency ,for purposes of clause 7i77,,iv71 a public agency shall be considered to be a person engaged in commerce or in an industry or activity affecting commerce4 7iii7 ,definitions ,for purposes of this subparagraph3 7,i7 ,commerce ,the terms commerce and industry or activity affecting commerce means any activity1 business1 or industry in commerce or in which a labor dispute would hinder or obstruct commerce or the free flow of commerce1 and include commerce and any industry affecting commerce1 as defined in paragraphs 7#a7 and 7#c7 of section #eja of the ,labor ,management ,relations ,act of #aidg 7#bi ,u4,s4,c4 #adb 7#a7 and 7#c774 7,,ii7 ,employee ,the term employee has the same meaning given such term in section #c7;e7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7;e774 7,,iii7 ,person ,the term person has the same meaning given such term in section #c7;a7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7;a774 7#c7 ,,flsa terms ,the terms employ and ,state have the meanings given such terms in section #c of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc74 7#d7 ,,fmla terms ,the terms health care provider and son or daughter have the meanings given such terms in section #aja of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfaa74 7#e7 ,paid sick time 7,a7 ,in general ,the term paid sick time means an increment of compensated leave that-- 7i7 is provided by an employer for use during an absence from employment for a reason described in any paragraph of section #b7;a72 and 7ii7 is calculated based on the employee's required compensation under subparagraph 7,b7 and the number of hours the employee would otherwise be normally scheduled to work 7or the number of hours calculated under subparagraph 7,c771 except that in no event shall such paid sick time exceed-- 7,i7 #eaa per day and #e1aaj in the aggregate for a use described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a72 and 7,,ii7 #bjj per day and #b1jjj in the aggregate for a use described in paragraph 7#d71 7#e71 or 7#f7 of section #eajb7;a74 7,b7 ,required compensation 7i7 ,in ,general ,subject to subparagraph 7,a77ii71 the employee's required compensation under this subparagraph shall be not less than the greater of the following3 7,i7 ,the employee's regular rate of pay 7as determined under section #g7;e7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjg7;e774 7,,ii7 ,the minimum wage rate in effect under section #f7;a77#a7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjf7;a77#a774 7,,iii7 ,the minimum wage rate in effect for such employee in the applicable ,state or locality1 whichever is greater1 in which the employee is employed4 7ii7 ,special ,rule for ,care of ,family ,members ,subject to subparagraph 7,a77ii71 with respect to any paid sick time provided for any use described in paragraph 7#d71 7#e71 or 7#f7 of section #eajb7;a71 the employee's required compensation under this subparagraph shall be two-thirds of the amount described in clause 7,b77i74 7,c7 ,varying schedule hours calculation ,in the case of a part-time employee described in section #eajb7;b77#b77;,b7 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 #b7;a71 the employer shall use the following in place of such number3 7i7 ,subject to clause 7ii71 a number equal to the average number of hours that the employee was scheduled per day over the #f-month period ending on the date on which the employee takes the paid sick time1 including hours for which the employee took leave of any type4 7ii7 ,if the employee did not work over such period1 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 work4 7,d7 ,guidelines ,not later than #ae days after the date of the enactment of this ,act1 the ,secretary of ,labor shall issue guidelines to assist employers in calculating the amount of paid sick time under subparagraph 7,a74 7,e7 ,reasonable notice ,after the first workday 7or portion thereof7 an employee receives paid sick time under this ,act1 an employer may require the employee to follow reasonable notice procedures in order to continue receiving such paid sick time4 #eaaa4 ,regulatory authorities ,the ,secretary of ,labor shall have the authority to issue regulations for good cause under sections #eec7;b77,b7 and #eec7;d77,a7 of title #e1 ,united ,states ,code-- 7#a7 to exclude certain health care providers and emergency responders from the definition of employee under section #eaaj7a7 including by allowing the employer of such health care providers and emergency responders to opt out2 7#b7 to exempt small businesses with fewer than #ej employees from the requirements of section #eajb7;a77#e7 when the imposition of such requirements would jeopardize the viability of the business as a going concern2 and 7#c7 as necessary1 to carry out the purposes of this ,act1 including to ensure consistency between this ,act and ,division ,c and ,division ,g of the ,families ,first ,coronavirus ,response ,act4 ,f ,health ,provisions #fjja4 ,coverage of testing for ,,covid-#ai 7a7 ,in general ,a group health plan and a health insurance issuer offering group or individual health insurance coverage 7including a grandfathered health plan 7as defined in section #abea7;e7 of the ,patient ,protection and ,affordable ,care ,act77 shall provide coverage1 and shall not impose any cost sharing 7including deductibles1 copayments1 and coinsurance7 requirements or prior authorization or other medical management requirements1 for the following items and services furnished during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 beginning on or after the date of the enactment of this ,act3 7#a7 ,in vitro diagnostic products 7as defined in section #hji4c7;a7 of title #ba1 ,code of ,federal ,regulations7 for the detection of ,,sars-,co,v-#b or the diagnosis of the virus that causes ,,covid-#ai that are approved1 cleared1 or authorized under section #eaj7k71 #eac1 #eae or #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 and the administration of such in vitro diagnostic products4 7#b7 ,items and services furnished to an individual during health care provider office visits 7which term in this paragraph includes in-person visits and telehealth visits71 urgent care center visits1 and emergency room visits that result in an order for or administration of an in vitro diagnostic product described in paragraph 7#a71 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 product4 7b7 ,enforcement ,the provisions of subsection 7a7 shall be applied by the ,secretary of ,health and ,human ,services1 ,secretary of ,labor1 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 ,act1 part #g of the ,employee ,retirement ,income ,security ,act of #aigd1 and subchapter ,b of chapter #ajj of the ,internal ,revenue ,code of #aihf1 as applicable4 7c7 ,implementation ,the ,secretary of ,health and ,human ,services1 ,secretary of ,labor1 and ,secretary of the ,treasury may implement the provisions of this section through sub-regulatory guidance1 program instruction or otherwise4 7d7 ,terms ,the terms group health plan2 health insurance issuer2 group health insurance coverage1 and individual health insurance coverage have the meanings given such terms in section #bgia of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia71 section #gcc of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaia;b71 and section #ihcb of the ,internal ,revenue ,code of #aihf1 as applicable4 #fjjb4 ,waiving cost sharing under the ,medicare program for certain visits relating to testing for ,,covid-#ai 7a7 ,in general ,section #ahcc of the ,social ,security ,act 7#db ,u4,s4,c4 #aciel7 is amended-- 7#a7 in subsection 7a77#a7-- 7,a7 by striking and before 7,,cc72 and 7,b7 by inserting before the period at the end the following3 1 and 7,,dd7 with respect to a specified ,,covid-#ai testing-related service described in paragraph 7#a7 of subsection 7cc7 for which payment may be made under a specified outpatient payment provision described in paragraph 7#b7 of such subsection1 the amounts paid shall be #ajj percent of the payment amount otherwise recognized under such respective specified outpatient payment provision for such service12 7#b7 in subsection 7b71 in the first sentence-- 7,a7 by striking and before 7#aj72 and 7,b7 by inserting before the period at the end the following3 1 and 7#aa7 such deductible shall not apply with respect to any specified ,,covid-#ai testing-related service described in paragraph 7#a7 of subsection 7cc7 for which payment may be made under a specified outpatient payment provision described in paragraph 7#b7 of such subsection2 and 7#c7 by adding at the end the following new subsection3 7cc7 ,specified ,,covid-#ai testing-related services ,for purposes of subsection 7a77#a77;,,dd73 7#a7 ,description 7,a7 ,in general ,a specified ,,covid-#ai testing-related service described in this paragraph is a medical visit that-- 7i7 is in any of the categories of ,,hcpcs evaluation and management service codes described in subparagraph 7,b72 7ii7 is furnished during any portion of the emergency period 7as defined in section #aace7;g77#a77;,b77 7beginning on or after the date of enactment of this subsection72 7iii7 results in an order for or administration of a clinical diagnostic laboratory test described in section #aheb7;a77#a77;,b77iv77,,iv72 and 7iv7 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 test4 7,b7 ,categories of ,,hcpcs codes ,for purposes of subparagraph 7,a71 the categories of ,,hcpcs evaluation and management services codes are the following3 7i7 ,office and other outpatient services4 7ii7 ,hospital observation services4 7iii7 ,emergency department services4 7iv7 ,nursing facility services4 7v7 ,domiciliary1 rest home1 or custodial care services4 7vi7 ,home services4 7vii7 ,online digital evaluation and management services4 7#b7 ,specified outpatient payment provision ,a specified outpatient payment provision described in this paragraph is any of the following3 7,a7 ,the hospital outpatient prospective payment system under subsection 7t74 7,b7 ,the physician fee schedule under section #ahdh4 7,c7 ,the prospective payment system developed under section #ahcd7o74 7,d7 ,section #ahcd7;g71 with respect to an outpatient critical access hospital service4 7,e7 ,the payment basis determined in regulations pursuant to section #ahcc7;a77#c7 for rural health clinic services4 4 7b7 ,claims modifier ,the ,secretary of ,health and ,human ,services shall provide for an appropriate modifier 7or other identifier7 to include on claims to identify1 for purposes of subparagraph 7,,dd7 of section #ahcc7;a77#a71 as added by subsection 7a71 specified ,,covid-#ai testing-related services described in paragraph 7#a7 of section #ahcc7;cc7 of the ,social ,security ,act1 as added by subsection 7a71 for which payment may be made under a specified outpatient payment provision described in paragraph 7#b7 of such subsection4 7c7 ,implementation ,notwithstanding any other provision of law1 the ,secretary of ,health and ,human ,services may implement the provisions of1 including amendments made by1 this section through program instruction or otherwise4 #fjjc4 ,coverage of testing for ,,covid-#ai at no cost sharing under the ,medicare ,advantage program 7a7 ,in general ,section #aheb7;a77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#bb7;a77#a77;,b77 is amended-- 7#a7 in clause 7iv7-- 7,a7 by redesignating subclause 7,,iv7 as subclause 7,,vi72 and 7,b7 by inserting after subclause 7,,iii7 the following new subclauses3 7,,iv7 ,clinical diagnostic laboratory test administered during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 beginning on or after the date of the enactment of the ,families ,first ,coronavirus ,response ,act for the detection of ,,sars-,co,v-#b or the diagnosis of the virus that causes ,,covid-#ai and the administration of such test4 7,v7 ,specified ,,covid-#ai testing-related services 7as described in section #ahcc7;cc77#a77 for which payment would be payable under a specified outpatient payment provision described in section #ahcc7;cc77#b74 2 7#b7 in clause 7v71 by inserting 1 other than subclauses 7,,iv7 and 7,v7 of such clause1 after clause 7iv72 and 7#c7 by adding at the end the following new clause3 7vi7 ,prohibition of application of certain requirements for ,,covid-#ai testing ,in the case of a product or service described in subclause 7,,iv7 or 7,v71 respectively1 of clause 7iv7 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 clause1 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 plan4 4 7b7 ,implementation ,notwithstanding any other provision of law1 the ,secretary of ,health and ,human ,services may implement the amendments made by this section by program instruction or otherwise4 #fjjd4 ,coverage at no cost sharing of ,,covid-#ai testing under ,medicaid and ,,chip 7a7 ,medicaid 7#a7 ,in general ,section #aije7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77#c77 is amended-- 7,a7 by striking other laboratory and inserting 7,a7 other laboratory2 7,b7 by inserting and after the semicolon2 and 7,c7 by adding at the end the following new subparagraph3 7,b7 in vitro diagnostic products 7as defined in section #hji4c7;a7 of title #ba1 ,code of ,federal ,regulations7 administered during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 beginning on or after the date of the enactment of this subparagraph for the detection of ,,sars-,co,v-#b or the diagnosis of the virus that causes ,,covid-#ai that are approved1 cleared1 or authorized under section #eaj7k71 #eac1 #eae or #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 and the administration of such in vitro diagnostic products2 4 7#b7 ,no cost sharing 7,a7 ,in general ,subsections 7a77#b7 and 7b77#b7 of section #aiaf of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo7 are each amended-- 7i7 in subparagraph 7,d71 by striking or at the end2 7ii7 in subparagraph 7,e71 by striking 2 and and inserting a comma2 and 7iii7 by adding at the end the following new subparagraphs3 7,f7 any in vitro diagnostic product described in section #aije7;a77#c77;,b7 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 7and the administration of such product71 or 7,g7 ,,covid-#ai testing-related services for which payment may be made under the ,state plan2 and 4 7,b7 ,application to alternative cost sharing ,section #aiaf;,a7b77#c77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo-#a7;b77#c77;,b77 is amended by adding at the end the following new clause3 7xi7 ,any in vitro diagnostic product described in section #aije7;a77#c77;,b7 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 7and the administration of such product7 and any visit described in section #aiaf7;a77#b77;,g7 that is furnished during any such portion4 4 7,c7 ,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 #ej ,states4 7#c7 ,state option to provide coverage for uninsured individuals 7,a7 ,in general ,section #aijb7;a77#aj7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77 is amended-- 7i7 in subparagraph 7,a77ii7-- 7,i7 in subclause 7,,xxi71 by striking or at the end2 7,,ii7 in subclause 7,,xxii71 by adding or at the end2 and 7,,iii7 by adding at the end the following new subclause3 7,,xxiii7 during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 beginning on or after the date of the enactment of this subclause1 who are uninsured individuals 7as defined in subsection 7ss772 2 and 7ii7 in the matter following subparagraph 7,g7-- 7,i7 by striking and 7,,xvii7 and inserting 1 7,,xvii72 and 7,,ii7 by inserting after instead of through subclause 7,,viii7 the following3 1 and 7,,xviii7 the medical assistance made available to an uninsured individual 7as defined in subsection 7ss77 who is eligible for medical assistance only because of subparagraph 7,a77ii77,,xxiii7 shall be limited to medical assistance for any in vitro diagnostic product described in section #aije7;a77#c77;,b7 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 7and the administration of such product7 and any visit described in section #aiaf7;a77#b77;,g7 that is furnished during any such portion4 7,b7 ,receipt and initial processing of applications at certain locations ,section #aijb7;a77#ee7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#ee77 is amended1 in the matter preceding subparagraph 7,a71 by striking or 7a77#aj77;,a77ii77,,ix7 and inserting 7a77#aj77;,a77ii77,,ix71 or 7a77#aj77;,a77ii77,,xxiii74 7,c7 ,uninsured individual defined ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is amended by adding at the end the following new subsection3 7ss7 ,uninsured individual defined ,for purposes of this section1 the term uninsured individual means1 notwithstanding any other provision of this title1 any individual who is-- 7#a7 not described in subsection 7a77#aj77;,a77i72 and 7#b7 not enrolled in a ,federal health care program 7as defined in section #aabh;,b7f771 a group health plan1 group or individual health insurance coverage offered by a health insurance issuer 7as such terms are defined in section #bgia of the ,public ,health ,service ,act71 or a health plan offered under chapter #hi of title #e1 ,united ,states ,code4 4 7,d7 ,federal medical assistance percentage ,section #aije7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7b77 is amended by adding at the end the following new sentence3 ,notwithstanding the first sentence of this subsection1 the ,federal medical assistance percentage shall be #ajj per centum with respect to 7and1 notwithstanding any other provision of this title1 available for7 medical assistance provided to uninsured individuals 7as defined in section #aijb7ss77 who are eligible for such assistance only on the basis of section #aijb7;a77#aj77;,a77ii77,,xxiii7 and with respect to expenditures described in section #aijc7;a77#g7 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 plan44 7b7 ,,chip 7#a7 ,in general ,section #bajc7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7c77 is amended by adding at the end the following paragraph3 7#aj7 ,certain in vitro diagnostic products for ,,covid-#ai testing ,the child health assistance provided to a targeted low-income child shall include coverage of any in vitro diagnostic product described in section #aije7;a77#c77;,b7 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 7and the administration of such product74 4 7#b7 ,coverage for targeted low-income pregnant women ,section #baab7;b77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acigll7b77#d77 is amended by inserting under section #bajc7;c7 after same requirements4 7#c7 ,prohibition of cost sharing ,section #bajc7;e77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7e77#b77 is amended-- 7,a7 in the paragraph header1 by inserting 1 ,,covid-#ai testing1 before or pregnancy-related assistance2 and 7,b7 by striking category of services described in subsection 7c77#a77;,d7 or and inserting categories of services described in subsection 7c77#a77;,d71 in vitro diagnostic products described in subsection 7c77#aj7 7and administration of such products71 visits described in section #aiaf7;a77#b77;,g71 or4 #fjje4 ,treatment of personal respiratory protective devices as covered countermeasures ,section #cai;,f-#c7;i77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7i77#a77 is amended-- 7#a7 in subparagraph 7,b71 by striking or at the end2 and 7#b7 in subparagraph 7,c71 by striking the period at the end and inserting 2 or2 and 7#c7 by adding at the end the following new subparagraph3 7,d7 a personal respiratory protective device that is-- 7i7 approved by the ,national ,institute for ,occupational ,safety and ,health under part #hd of title #db1 ,code of ,federal ,regulations 7or successor regulations72 7ii7 subject to the emergency use authorization issued by the ,secretary on ,march #b1 #bjbj1 or subsequent emergency use authorizations1 pursuant to section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7authorizing emergency use of personal respiratory protective devices during the ,,covid-#ai outbreak72 and 7iii7 used during the period beginning on ,january #bg1 #bjbj1 and ending on ,october #a1 #bjbd1 in response to the public health emergency declared on ,january #ca1 #bjbj1 pursuant to section #cai as a result of confirmed cases of #bjai ,novel ,coronavirus 7#bjai-n,co,v74 4 #fjjf4 ,application with respect to ,tricare1 coverage for veterans1 and coverage for ,federal civilians 7a7 ,tricare ,the ,secretary of ,defense may not require any copayment or other cost sharing under chapter #ee of title #aj1 ,united ,states ,code1 for in vitro diagnostic products described in paragraph 7#a7 of section #fjja7;a7 7or the administration of such products7 or visits described in paragraph 7#b7 of such section furnished during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 beginning on or after the date of the enactment of this ,act4 7b7 ,veterans ,the ,secretary of ,veterans ,affairs may not require any copayment or other cost sharing under chapter #ag of title #ch1 ,united ,states ,code1 for in vitro diagnostic products described in paragraph 7#a7 of section #fjja7;a7 7or the administration of such products7 or visits described in paragraph 7#b7 of such section furnished during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 beginning on or after the date of the enactment of this ,act4 7c7 ,federal civilians ,no copayment or other cost sharing may be required for any individual occupying a position in the civil service 7as that term is defined in section #baja7a7 of title #e1 ,united ,states ,code7 enrolled in a health benefits plan1 including any plan under chapter #hi of title #e1 ,united ,states ,code1 or for any other individual currently enrolled in any plan under chapter #hi of title #e for in vitro diagnostic products described in paragraph 7#a7 of section #fjja7;a7 7or the administration of such products7 or visits described in paragraph 7#b7 of such section furnished during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 beginning on or after the date of the enactment of this ,act4 #fjjg4 ,coverage of testing for ,,covid-#ai at no cost sharing for ,indians receiving purchased_/referred care ,the ,secretary of ,health and ,human ,services shall cover1 without the imposition of any cost sharing requirements1 the cost of providing any ,,covid-#ai related items and services as described in paragraph 7#a7 of section #fjja7;a7 7or the administration of such products7 or visits described in paragraph 7#b7 of such section furnished during any portion of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #cbj;b-#e7;g77 beginning on or after the date of the enactment of this ,act to ,indians 7as defined in section #d of the ,indian ,health ,care ,improvement ,act 7#be ,u4,s4,c4 #afjc77 receiving health services through the ,indian ,health ,service1 including through an ,urban ,indian ,organization1 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 ,service4 #fjjh4 ,temporary increase of ,medicaid ,,fmap 7a7 ,in general ,subject to subsection 7b71 for each calendar quarter occurring during the period beginning on the first day of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 and ending on the last day of the calendar quarter in which the last day of such emergency period occurs1 the ,federal medical assistance percentage determined for each ,state1 including the ,district of ,columbia1 ,american ,samoa1 ,guam1 the ,commonwealth of the ,northern ,mariana ,islands1 ,puerto ,rico1 and the ,united ,states ,virgin ,islands1 under section #aije7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7b77 shall be increased by #f4b percentage points4 7b7 ,requirement for all ,states ,a ,state described in subsection 7a7 may not receive the increase described in such subsection in the ,federal medical assistance percentage for such ,state1 with respect to a quarter1 if-- 7#a7 eligibility standards1 methodologies1 or procedures under the ,state plan of such ,state under title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq47 7including any waiver under such title or section #aaae of such ,act 7#db ,u4,s4,c4 #acae77 are more restrictive during such quarter than the eligibility standards1 methodologies1 or procedures1 respectively1 under such plan 7or waiver7 as in effect on ,january #a1 #bjbj2 7#b7 the amount of any premium imposed by the ,state pursuant to section #aiaf or #aiaf;,a of such ,act 7#db ,u4,s4,c4 #acifo1 #acifo-#a7 during such quarter1 with respect to an individual enrolled under such plan 7or waiver71 exceeds the amount of such premium as of ,january #a1 #bjbj2 7#c7 the ,state fails to provide that an individual who is enrolled for benefits under such plan 7or waiver7 as of the date of enactment of this section or enrolls for benefits under such plan 7or waiver7 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 7a7 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 ,state2 or 7#d7 the ,state does not provide coverage under such plan 7or waiver71 without the imposition of cost sharing1 during such quarter for any testing services and treatments for ,,covid-#ai1 including vaccines1 specialized equipment1 and therapies4 7c7 ,requirement for certain ,states ,section #aije7;cc7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7cc77 is amended by striking the period at the end of the subsection and inserting and section #fjjh of the ,families ,first ,coronavirus ,response ,act1 except that in applying such treatments to the increases in the ,federal medical assistance percentage under section #fjjh of the ,families ,first ,coronavirus ,response ,act1 the reference to ,december #ca1 #bjji shall be deemed to be a reference to ,march #aa1 #bjbj44 #fjji4 ,increase in ,medicaid allotments for territories ,section #aajh7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acjh7;g77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in subparagraph 7,b7-- 7i7 in clause 7i71 by striking and at the end2 7ii7 in clause 7ii71 by striking for each of fiscal years #bjbj through #bjba1 #abf1jjj1jjj2 and inserting for fiscal year #bjbj1 #abh1gab1ejj2 and2 and 7iii7 by adding at the end the following new clause3 7iii7 for fiscal year #bjba1 #abg1icg1ejj2 2 7,b7 in subparagraph 7,c7-- 7i7 in clause 7i71 by striking and at the end2 7ii7 in clause 7ii71 by striking for each of fiscal years #bjbj through #bjba1 #abg1jjj1jjj2 and inserting for fiscal year #bjbj1 #acj1hge1jjj2 and2 and 7iii7 by adding at the end the following new clause3 7iii7 for fiscal year #bjba1 #abi1gab1ejj2 2 7,c7 in subparagraph 7,d7-- 7i7 in clause 7i71 by striking and at the end2 7ii7 in clause 7ii71 by striking for each of fiscal years #bjbj through #bjba1 #fj1jjj1jjj2 and and inserting for fiscal year #bjbj1 #fc1ajj1jjj2 and2 and 7iii7 by adding at the end the following new clause3 7iii7 for fiscal year #bjba1 #fb1cbe1jjj2 and 2 and 7,d7 in subparagraph 7,e7-- 7i7 in clause 7i71 by striking and at the end2 7ii7 in clause 7ii71 by striking for each of fiscal years #bjbj through #bjba1 #hd1jjj1jjj4 and inserting for fiscal year #bjbj1 #hf1cbe1jjj2 and2 and 7iii7 by adding at the end the following new clause3 7iii7 for fiscal year #bjba1 #he1eej1jjj4 2 and 7#b7 in paragraph 7#f77;,a7-- 7,a7 in clause 7i71 by striking #b1fbc1ahh1jjj and inserting #b1gaf1ahh1jjj2 and 7,b7 in clause 7ii71 by striking #b1gai1jgb1jjj and inserting #b1hji1jfc1jjj4 #fjaj4 ,clarification relating to ,secretarial authority regarding ,medicare telehealth services furnished during ,,covid-#ai emergency period ,paragraph 7#c77;,a7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 is amended to read as follows3 7,a7 furnished to such individual1 during the #c-year period ending on the date such telehealth service was furnished1 an item or service that would be considered covered under title ,,xviii if furnished to an individual entitled to benefits or enrolled under such title2 or 4 ,g ,tax ,credits for ,paid ,sick and ,paid ,family and ,medical ,leave #gjja4 ,payroll ,credit for ,required ,paid ,sick ,leave 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against the tax imposed by section #caaa7;a7 or #cbba7;a7 of the ,internal ,revenue ,code of #aihf for each calendar quarter an amount equal to #ajj percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,wages taken into account ,the amount of qualified sick leave wages taken into account under subsection 7a7 with respect to any individual shall not exceed #bjj 7#eaa in the case of any day any portion of which is paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act7 for any day 7or portion thereof7 for which the individual is paid qualified sick leave wages4 7#b7 ,overall limitation on number of days taken into account ,the aggregate number of days taken into account under paragraph 7#a7 for any calendar quarter shall not exceed the excess 7if any7 of-- 7,a7 #aj1 over 7,b7 the aggregate number of days so taken into account for all preceding calendar quarters4 7#c7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the tax imposed by section #caaa7;a7 or #cbba7;a7 of such ,code for such calendar quarter 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of such ,code for such quarter7 on the wages paid with respect to the employment of all employees of the employer4 7#d7 ,refundability of excess credit 7,a7 ,in general ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#c7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 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 7b77#b7 of such section4 7c7 ,qualified sick leave wages ,for purposes of this section1 the term qualified sick leave wages means wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 and compensation 7as defined in section #cbca7;e7 of the ,internal ,revenue ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,paid ,sick ,leave ,act4 7d7 ,allowance of credit for certain health plan expenses 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 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 allowed4 7#b7 ,qualified health plan expenses ,for purposes of this subsection1 the term qualified health plan expenses means amounts paid or incurred by the employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a7 of the ,internal ,revenue ,code of #aihf71 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a7 of such ,code4 7#c7 ,allocation rules ,for purposes of this section1 qualified health plan expenses shall be allocated to qualified sick leave wages in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe4 ,except as otherwise provided by the ,secretary1 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 7relative to the time periods of leave to which such wages relate74 7e7 ,special rules 7#a7 ,denial of double benefit ,for purposes of chapter #a of such ,code1 the gross income of the employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 ,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 #de,s of such ,code4 7#b7 ,election not to have section apply ,this section shall not apply with respect to any employer for any calendar quarter if such employer elects 7at such time and in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe7 not to have this section apply4 7#c7 ,certain terms ,any term used in this section which is also used in chapter #ba of such ,code shall have the same meaning as when used in such chapter4 7#d7 ,certain governmental employers ,this credit shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7f7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section1 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section1 7#c7 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 section1 7#d7 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 7a71 and 7#e7 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 ,act4 7g7 ,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 7or the ,secretary's delegate7 which is during the #ae-;day period beginning on the date of the enactment of this ,act1 and ending on ,december #ca1 #bjbj4 7h7 ,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 #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,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 enacted4 #gjjb4 ,credit for sick leave for certain self-employed individuals 7a7 ,credit against self-employment tax ,in the case of an eligible self-employed individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual4 7b7 ,eligible self-employed individual ,for purposes of this section1 the term eligible self-employed individual means an individual who-- 7#a7 regularly carries on any trade or business within the meaning of section #adjb of such ,code1 and 7#b7 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 7other than himself or herself74 7c7 ,qualified sick leave equivalent amount ,for purposes of this section-- 7#a7 ,in general ,the term qualified sick leave equivalent amount means1 with respect to any eligible self-employed individual1 an amount equal to-- 7,a7 the number of days during the taxable year 7but not more than the applicable number of days7 that the individual is unable to perform services in any trade or business referred to in section #adjb of such ,code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection 7b71 multiplied by 7,b7 the lesser of-- 7i7 #bjj 7#eaa in the case of any day of paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act71 or 7ii7 #fg percent 7#ajj percent in the case of any day of paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act7 of the average daily self-employment income of the individual for the taxable year4 7#b7 ,average daily self-employment income ,for purposes of this subsection1 the term average daily self-employment income means an amount equal to-- 7,a7 the net earnings from self-employment of the individual for the taxable year1 divided by 7,b7 #bfj4 7#c7 ,applicable number of days ,for purposes of this subsection1 the term applicable number of days means1 with respect to any taxable year1 the excess 7if any7 of #aj days over the number of days taken into account under paragraph 7#a77;,a7 in all preceding taxable years4 7d7 ,special rules 7#a7 ,credit refundable 7,a7 ,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 #a of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 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 7b77#b7 of such section4 7#b7 ,documentation ,no credit shall be allowed under this section unless the individual maintains such documentation as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe to establish such individual as an eligible self-employed individual4 7#c7 ,denial of double benefit ,in the case of an individual who receives wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 or compensation 7as defined in section #cbca7;e7 of the ,internal ,revenue ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,paid ,sick ,leave ,act1 the qualified sick leave equivalent amount otherwise determined under subsection 7c7 shall be reduced 7but not below zero7 to the extent that the sum of the amount described in such subsection and in section #gjja7;b77#a7 exceeds #b1jjj 7#e1aaj in the case of any day any portion of which is paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act74 7#d7 ,certain terms ,any term used in this section which is also used in chapter #b of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7e7 ,application of section ,only days occurring during the period beginning on a date selected by the ,secretary of the ,treasury 7or the ,secretary's delegate7 which is during the #ae-;day period beginning on the date of the enactment of this ,act1 and ending on ,december #ca1 #bjbj1 may be taken into account under subsection 7c77#a77;,a74 7f7 ,application of credit in certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section4 ,such amounts shall be determined by the ,secretary of the ,treasury 7or the ,secretary's delegate7 based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 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 7or the ,secretary's delegate7 as being equal to the aggregate benefits 7if any7 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 possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury 7or the ,secretary's delegate71 under which such possession will promptly distribute such payments to its residents4 7#c7 ,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#d7 ,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 7g7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to effectuate the purposes of this ,act1 and 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section4 #gjjc4 ,payroll ,credit for ,required ,paid ,family ,leave 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against the tax imposed by section #caaa7;a7 or #cbba7;a7 of the ,internal ,revenue ,code of #aihf for each calendar quarter an amount equal to #ajj percent of the qualified family leave wages paid by such employer with respect to such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,wages taken into account ,the amount of qualified family leave wages taken into account under subsection 7a7 with respect to any individual shall not exceed-- 7,a7 for any day 7or portion thereof7 for which the individual is paid qualified family leave wages1 #bjj1 and 7,b7 in the aggregate with respect to all calendar quarters1 #aj1jjj4 7#b7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the tax imposed by section #caaa7;a7 or #cbba7;a7 of such ,code for such calendar quarter 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of such ,code1 and section #gjja of this ,act1 for such quarter7 on the wages paid with respect to the employment of all employees of the employer4 7#c7 ,refundability of excess credit ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of such ,code4 7c7 ,qualified family leave wages ,for purposes of this section1 the term qualified family leave wages means wages 7as defined in section #caba7;a7 of such ,code7 and compensation 7as defined in section #cbca7;e7 of the ,internal ,revenue ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,family and ,medical ,leave ,expansion ,act 7including the amendments made by such ,act74 7d7 ,allowance of credit for certain health plan expenses 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 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 allowed4 7#b7 ,qualified health plan expenses ,for purposes of this subsection1 the term qualified health plan expenses means amounts paid or incurred by the employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a7 of the ,internal ,revenue ,code of #aihf71 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a7 of such ,code4 7#c7 ,allocation rules ,for purposes of this section1 qualified health plan expenses shall be allocated to qualified family leave wages in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe4 ,except as otherwise provided by the ,secretary1 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 7relative to the time periods of leave to which such wages relate74 7e7 ,special rules 7#a7 ,denial of double benefit ,for purposes of chapter #a of such ,code1 the gross income of the employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 ,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 #de,s of such ,code 4 7#b7 ,election not to have section apply ,this section shall not apply with respect to any employer for any calendar quarter if such employer elects 7at such time and in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe7 not to have this section apply4 7#c7 ,certain terms ,any term used in this section which is also used in chapter #ba of such ,code shall have the same meaning as when used in such chapter4 7#d7 ,certain governmental employers ,this credit shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7f7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section1 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section1 7#c7 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 section1 7#d7 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 7a71 and 7#e7 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 7including the amendments made by such ,act74 7g7 ,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 7or the ,secretary's delegate7 which is during the #ae-;day period beginning on the date of the enactment of this ,act1 and ending on ,december #ca1 #bjbj4 7h7 ,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 #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,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 enacted4 #gjjd4 ,credit for family leave for certain self-employed individuals 7a7 ,credit against self-employment tax ,in the case of an eligible self-employed individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to #ajj percent of the qualified family leave equivalent amount with respect to the individual4 7b7 ,eligible self-employed individual ,for purposes of this section1 the term eligible self-employed individual means an individual who-- 7#a7 regularly carries on any trade or business within the meaning of section #adjb of such ,code1 and 7#b7 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 7other than himself or herself74 7c7 ,qualified family leave equivalent amount ,for purposes of this section-- 7#a7 ,in general ,the term qualified family leave equivalent amount means1 with respect to any eligible self-employed individual1 an amount equal to the product of-- 7,a7 the number of days 7not to exceed #ej7 during the taxable year that the individual is unable to perform services in any trade or business referred to in section #adjb of such ,code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection 7b71 multiplied by 7,b7 the lesser of-- 7i7 #fg percent of the average daily self-employment income of the individual for the taxable year1 or 7ii7 #bjj4 7#b7 ,average daily self-employment income ,for purposes of this subsection1 the term average daily self-employment income means an amount equal to-- 7,a7 the net earnings from self-employment income of the individual for the taxable year1 divided by 7,b7 #bfj4 7d7 ,special rules 7#a7 ,credit refundable 7,a7 ,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 #a of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 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 7b77#b7 of such section4 7#b7 ,documentation ,no credit shall be allowed under this section unless the individual maintains such documentation as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe to establish such individual as an eligible self-employed individual4 7#c7 ,denial of double benefit ,in the case of an individual who receives wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 or compensation 7as defined in section #cbca7;e7 of the ,internal ,revenue ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,family and ,medical ,leave ,expansion ,act1 the qualified family leave equivalent amount otherwise described in subsection 7c7 shall be reduced 7but not below zero7 to the extent that the sum of the amount described in such subsection and in section #gjjc7;b77#a7 exceeds #aj1jjj4 7#d7 ,certain terms ,any term used in this section which is also used in chapter #b of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7#e7 ,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 ,act4 7e7 ,application of section ,only days occurring during the period beginning on a date selected by the ,secretary of the ,treasury 7or the ,secretary's delegate7 which is during the #ae-;day period beginning on the date of the enactment of this ,act1 and ending on ,december #ca1 #bjbj1 may be taken into account under subsection 7c77#a77;,a74 7f7 ,application of credit in certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section4 ,such amounts shall be determined by the ,secretary of the ,treasury 7or the ,secretary's delegate7 based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 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 7or the ,secretary's delegate7 as being equal to the aggregate benefits 7if any7 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 possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury 7or the ,secretary's delegate71 under which such possession will promptly distribute such payments to its residents4 7#c7 ,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#d7 ,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 7e7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of this ,act1 and 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section4 #gjje4 ,special ,rule ,related to ,tax on ,employers 7a7 ,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 #caaa7;a7 of the ,internal ,revenue ,code of #aihf or compensation for purposes of section #cbba7;a7 of such ,code4 7b7 ,allowance of credit for hospital insurance taxes 7#a7 ,in general ,the credit allowed by section #gjja and the credit allowed by section #gjjc shall each be increased by the amount of the tax imposed by section #caaa7;b7 of the ,internal ,revenue ,code of #aihf on qualified sick leave wages1 or qualified family leave wages1 for which credit is allowed under such section #gjja or #gjjc 7respectively74 7#b7 ,denial of double benefit ,for denial of double benefit with respect to the credit increase under paragraph 7#a71 see sections #gjja7;e77#a7 and #gjjc7;e77#a74 7c7 ,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 #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,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 enacted4 ,h ,budgetary ,effects #hjja4 ,budgetary effects 7a7 ,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 #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 ,march #ad 7legislative day ,march #ac71 #bjbj4;,cheryl ,l4 ,johnson1,clerk4,gloria ,j4 ,lett1,deputy ,clerk4