,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fbdi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ab1 #bjbj,mr4   
,luetkemey] 7= himself1 ,mr4 ,b>r1 ,mr4 
,/eil1 ,mr4 ,huiz5ga1 ,mr4 ,williams1 & 
,mr4 ,riggleman7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,f9ancial ,s]vices1 & 9 addition to !   
,committee on ,agriculture1 = a p]iod to
 be subsequ5tly det]m9$ by ! ,speak]1 9 
ea* case = consid]ation ( su* provisions
 z fall )9 ! jurisdiction ( ! committee 
conc]n$  ,a ,,bill  ,to tempor>ily      
prohibit ! ,f$]al f9ancial regulators f 
requir+ compliance ) ! ,,cecl ,rule by  
p]sons impact$ by ,coronavirus1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,coronavirus ,acc\nt+      
,relief ,act4  #b4 ,non-application ( ! 
,,cecl ,rule by ,f$]al f9ancial         
regulators  7a7 ,9 g5]al ,not)/&+ any   
o!r provision ( law1 a ,f$]al f9ancial  
regulator may n require any p]son       
impact$ by ,coronavirus to comply ) !   
,,cecl ,rule "u any ,f$]al /atute or    

rule dur+ ! #f-mon? p]iod beg9n+ on !   
date ( enactm5t ( ?is ,act4  7b7        
,def9itions ,9 ?is section3 7#a7 ,,cecl 
,rule ,! t]m ,,cecl ,rule means !       
acc\nt+ /&>d conta9$ 9 ! ,acc\nt+ ,/&>ds
 ,update ,no4 #bjaf-ac ( ! ,f9ancial    
,acc\nt+ ,/&>ds ,bo>d1 titl$ ,f9ancial  
,in/rum5ts--,cr$it ,losses 7,topic      
#cbf73 ,measurem5t ( ,cr$it ,losses on  
,f9ancial ,in/rum5ts issu$ ,june #bjaf4 
7#b7 ,f$]al f9ancial regulator ,! t]m   
,f$]al f9ancial regulator means !       
,dep>tm5t ( ! ,treasury1 ! ,bo>d (      
,gov]nors ( ! ,f$]al ,res]ve ,sy/em1 !  
,(fice ( ! ,comptroll] ( ! ,curr5cy1 !  
,securities & ,ex*ange ,commission1 !   
,commodity ,futures ,trad+ ,commission1 
! ,f$]al ,deposit ,insurance            
,corporation1 ! ,f$]al ,h\s+ ,f9ance    
,ag5cy1 & ! ,national ,cr$it ,union     
,adm9i/ration4  7#c7 ,impact$ by        
,coronavirus ,! t]m ,impact$ by         
,coronavirus means any negative effect  
on rev5ue1 e>n+s1 income1 debt1 or      
equity1 & any additional negative effect

 id5tifi$ by any ,f$]al f9ancial        
regulator1 due to ! ,coronavirus        
,disease #bjai 7,,covid-#ai74