,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fdji ,,in ,,the ,,house ,,of ,,representatives ,march #bg1 #bjbj,ms4 ,omar 7for herself1 ,ms4 ,norton1 ,ms4 ,schakowsky1 and ,ms4 ,tlaib7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,small ,business1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to establish the ,emergency ,social ,insurance ,program in the ,social ,security ,administration and ,small ,business ,administration in order to address the injury concerns of certain small businesses and idle workers disproportionally affected by the ,,covid-#ai crisis4 #a4 ,short title ,this ,act may be cited as the ,assistance for ,businesses and ,local ,economies ,act or the ,,able ,act of #bjbj4 #b4 ,establishment and coordination of the emergency social insurance program 7a7 ,in general ,the ,administrator of the ,social ,security ,administration and the ,administrator of the ,small ,business ,administration1 under the direction of the ,secretary of ,labor and the ,secretary of the ,treasury1 respectively1 in consultation with the ,commissioner of the ,internal ,revenue ,service1 shall establish a joint program to efficiently coordinate and deliver direct payments to affected small businesses and affected idle workers during the ,,covid-#ai crisis4 7b7 ,establishment ,the ,emergency ,social ,insurance ,program shall be a dual approach for direct government assistance to meet full salary need of lost wages faced by affected idle workers and to meet full maintenance need of output losses faced by affected small businesses in order to stabilize and shelter the economy from ,,covid-#ai4 7c7 ,coordination ,the ,social ,security ,administration and the ,department of ,labor shall collaborate with ,states to increase and maximize unemployment insurance benefits for affected idle workers through existing ,state agency mechanisms4 ,the ,small ,business ,administration and the ,department of the ,treasury 7with the ,internal ,revenue ,service7 shall be responsible for establishing and managing a #ejj billion fund for direct economic injury grants for qualifying small businesses1 with ,,irs assisting in verification and oversight of awards' amounts and uses4 7d7 ,definitions ,in this ,act3 7#a7 ,,ssa2 ,,ssa ,administrator2 ,,sba2 ,,sba ,administrator2 ,,irs2 ,,irs ,commissioner ,the terms ,,ssa and ,,ssa ,administrator mean the ,social ,security ,administration and the ,administrator thereof1 the terms ,,sba and ,,sba ,administrator mean the ,small ,business ,administration and the ,administrator thereof1 the terms ,,irs and ,,irs ,commissioner mean the ,internal ,revenue ,service and the ,commissioner thereof1 respectively4 7#b7 ,,covid-#ai crisis ,the term ,,covid-#ai crisis means the period that begins upon the date of the enactment of this ,act and ends on the date of the termination by the ,federal ,emergency ,management ,agency of the emergency declared on ,march #ac1 #bjbj1 by the ,president under the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #daba et seq47 relating to the ,coronavirus ,disease #bjai 7,,covid-#ai7 pandemic4 7#c7 ,affected idle worker ,the term affected idle worker means an individual who1 as a result of ,,covid-#ai-- 7,a7 has no rights to regular compensation with respect to a week under ,state law or any other ,state unemployment compensation law or to compensation under any other ,federal law2 7,b7 is not receiving any ,state or private paid leave with respect to such week2 and 7,c7 can attest that-- 7i7 the individual is not able or available to work due to ,,covid-#ai with respect to such week2 7ii7 the individual would be able and available to work during such week1 if not for ,,covid-#ai2 because 7iii7 the individual has a current diagnosis of ,,covid-#ai2 7iv7 the individual is under quarantine 7including self-imposed quarantine71 at the instruction of a health care provider1 employer1 or a local1 ,state1 or ,federal official1 in order to prevent the spread of ,,covid-#ai2 7v7 the individual is unable to engage in self-employment and had past net earnings from self-employment 7as defined in section #adjb7;a7 of the ,internal ,revenue ,code of #aihf7 of not less than #bejj during the #f-month period ending on the date of enactment of this ,act2 7vi7 the individual had a contract or other offer of employment suspended or rescinded due to ,,covid-#ai2 7vii7 the individual is engaged in caregiving 7without compensation7 for an individual who has a current diagnosis of ,,covid-#ai or is under quarantine2 or 7viii7 the individual is engaged in caregiving 7without compensation71 because of the ,,covid-#ai-related closing of a school or other care facility or care program1 for a child or other individual unable to provide self-care4 7#d7 ,affected small business ,the term affected small business means-- 7,a7 a small business concern 7as defined under section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf772 7,b7 a family farm2 7,c7 an independent contractor2 and 7,d7 any other affected additional covered entity1 under section #e of this ,act1 to which the ,small ,business ,administration determines grants would promote full employment and financial stability during the ,,covid-#ai crisis4 7#e7 ,affected small business concern ,the term affected small business concern means a small business concern that has experienced1 as a result of ,,covid-#ai-- 7,a7 supply chain disruptions1 including changes in-- 7i7 quantity and lead time1 including the number of shipments and components and delays in shipments2 7ii7 quality1 including shortages in supply for quality control reasons2 and 7iii7 technology1 including a compromised payment network2 7,b7 staffing challenges2 7,c7 a decrease in profits1 sales1 or customers2 or 7,d7 a closure4 #c4 ,enhancement of emergency ,,covid-#ai unemployment compensation for affected idle workers 7a7 ,in general ,the ,administrator of the ,social ,security ,administration 7referred to as the ,,ssa ,administrator in this section71 in consultation with the ,secretary of ,labor1 shall assist ,states to offer expanded unemployment insurance for workers reporting as idle or unemployed1 as a result of the public health emergency declared because of ,,covid-#ai4 7b7 ,idle defined ,the term idle means a worker facing substantial economic uncertainty and hardship due the ,,covid-#ai and its social distancing1 including but not limited to-- 7#a7 food service industry workers and hospitality workers2 7#b7 domestic workers and tipped workers2 7#c7 gig economy workers1 freelancers1 and other self-employed individuals2 and 7#d7 independent contractors4 7c7 ,federal-,state agreements ,any ,state which desires to do so may enter into and participate in an agreement under this section with the ,secretary of ,labor 7hereinafter this section referred to as the ,secretary74 ,any ,state which is a party to an agreement under this section may1 upon providing #cj days' written notice to the ,secretary1 terminate such agreement4 7d7 ,provisions of agreement 7#a7 ,in general ,any agreement under this section shall provide the following3 7,a7 ,emergency covid-#ai unemployment compensation ,the ,state agency of the ,state will make payments of regular compensation to individuals in amounts and to the extent that they would be determined if that ,state law of the ,state were applied1 with respect to any week for which the individual is 7disregarding this section7 otherwise entitled under the ,state law to receive regular compensation1 as if such ,state law had been modified in a manner such that the amount of regular compensation 7including dependents' allowances7 payable for any week shall be equal to meet #ajj percent salary-- 7i7 the amount determined under the ,state law 7before the application of this paragraph71 plus additional amount caps 7referred to as ,emergency ,,covid-#ai ,unemployment ,compensation in this section71 including-- 7ii7 up to an additional #e1jjj per month for all affected idle workers of such affected small businesses 7described in section #c of this ,act72 7iii7 up to an additional #d1jjj per month for all affected idle tipped workers1 certain domestic workers1 and independent contractors2 and 7iv7 up to an additional #c1jjj per month for all other affected and eligible self-employed individuals1 such as gig economy workers and freelancers4 7,b7 ,emergency covid-#ai short-time compensation ,in the case of a ,state that provides under the ,state law for the payment of short-time compensation under a short-time compensation program 7as defined in section #ccjf7v7 of the ,internal ,revenue ,code of #aihf71 the ,state agency of the ,state will make payments of compensation to employees participating in such program in amounts and to the extent that they would be determined under such program if the ,state law of the ,state were applied with respect to any week for which the individual is 7disregarding this section7 otherwise eligible under the program under the ,state law to receive such compensation1 as if such ,state law had been modified in a manner such that the amount of compensation payable for any week shall be equal to the amount determined under the ,state law 7before the application of this paragraph7 plus half the eligible amount of the caps in subparagraph 7,a7 in this section 7d74 7#b7 ,allowable methods of payment ,any ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation provided for in the accordance with paragraph 7#a7 shall be payable either-- 7,a7 as an amount which is paid at the same time and in the same manner as any compensation otherwise payable for the week involved2 or 7,b7 at the option of the ,state1 by payments which are made separately from1 but on the same weekly basis as1 any compensation otherwise payable4 7e7 ,nonreduction rule ,any agreement under this section shall not apply 7or shall cease to apply7 with respect to a ,state upon a determination by the ,secretary that the method governing computation of regular compensation under the ,state law of that ,state has been modified in a manner such that the maximum benefit entitlement and the average weekly benefit amount of regular compensation 7or short-time compensation in the case of a ,state described in subsection 7d77#a77;,b7 which will be payable during the period of the agreement 7determined disregarding any ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-time ,compensation7 will be less than the maximum benefit entitlement and the average weekly benefit amount of regular compensation 7or short-time compensation7 which would otherwise have been payable during such period under the ,state law1 as in effect on ,january #a1 #bjbj4 7f7 ,payments to ,states 7#a7 ,in general 7,a7 ,full reimbursement ,there shall be paid to each ,state which has entered into an agreement under this section an amount equal to #ajj percent of-- 7i7 the total amount of ,emergency ,,covid-#ai ,unemployment ,compensation paid to individuals by the ,state pursuant to such agreement2 7ii7 the total amount of ,emergency ,,covid-#ai ,short-,time ,compensation paid to individuals4 ,by the ,state pursuant to such agreement2 and 7iii7 any additional administrative expenses incurred by the ,state by reason of such agreement 7as determined by the ,secretary74 7,b7 ,terms of payments ,sums payable to any ,state by reason of such ,state's having an agreement under this section shall be payable1 either in advance or by way of reimbursement 7as determined by the ,secretary71 in such amounts as the ,secretary ,estimates that ,state will be entitled to receive under this section for each calendar month1 reduced or increased1 as the case may be1 by any amount by which the ,secretary finds that his estimates for any prior calendar month were greater or less than the amount which should have been paid to the ,state4 ,such estimates may be made on the basis of such statistical1 sampling1 or other method as may be agreed upon by the ,secretary and the ,state agency of the ,state involved4 7#b7 ,certifications ,the ,secretary shall from time to time certify to the ,secretary of the ,treasury for payment to each ,state the sums payable to such ,state under this section4 7#c7 ,appropriation ,there are appropriated from the general fund of the ,treasury1 without fiscal year limitation1 such sums as may be necessary for purposes of this subsection4 7g7 ,applicability 7#a7 ,in general ,an agreement entered into under this section shall apply to weeks of unemployment-- 7,a7 beginning on or after ,march #a1 #bjbj2 and 7,b7 ending on or before ,january #a1 #bjba4 7#b7 ,duration of benefit payments ,an individual who becomes entitled to such agreement will receive payments from a ,state or ,agency for not more than #be weeks4 7#c7 ,transition rule for individuals remaining entitled to regular compensation as of april #cj1 #bjba ,in the case of any individual who1 as of the date specified in paragraph 7#a77;,b71 has not yet exhausted all rights to regular compensation under the ,state law of a ,state with respect to a benefit year that began before such date 7or short-time compensation in the case of ,state described in subsection 7d77#a77;,b7 ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation provided for in the accordance with paragraph 7#a7 shall be payable to such individual for any week beginning on or after such date for which the individual is otherwise eligible for regular compensation 7or short-time compensation7 with respect to such benefit year4 7#d7 ,termination ,notwithstanding any other provision of this subsection1 no ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation shall be payable for any week beginning after ,april #cj1 #bjba1 but ,congress has the option to end this program earlier or extend it as well4 7h7 ,fraud and overpayments 7#a7 ,in general ,if an individual knowingly has made1 or caused to be made by another1 a false statement or representation of a material fact1 or knowingly has failed1 or caused another to fail1 to disclose a material fact1 and as a result of such false statement or representation of such nondisclosure such individual has received an amount of ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation to which such individual was not entitled1 such individual-- 7,a7 shall be ineligible for further ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation in accordance with provisions of the applicable ,state unemployment compensation law relating to fraud in connection with a claim for unemployment compensation2 and 7,b7 shall be subject to prosecution under section #ajja of title #ah1 ,united ,states ,code4 7#b7 ,repayment ,in the case of individuals who have received amounts of ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation to which they were not entitled1 the ,state shall require such individuals to repay the amounts of such ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation to the ,state agency1 expect that the ,state agency may waive such repayment if it determines that-- 7,a7 the payment of such ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation was without fault on the part of any such individual2 and 7,b7 such repayment would be contrary to equity and good conscience4 7#c7 ,recovery by state agency 7,a7 ,in general ,the ,state agency may recover the amount to be repaid1 or any part thereof1 by deductions from any ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation payable to such individual or from any unemployment payable to such individual under any ,state or ,federal unemployment compensation law administered by the ,state agency or under any other ,state or ,federal law administered by the ,state agency which provides for the payment of any assistance or allowance with respect to any week of unemployment1 during the #c-year period after the date such individuals received the payment of the ,emergency ,,covid-#ai ,unemployment ,compensation or ,emergency ,,covid-#ai ,short-,time ,compensation to which they were not entitled1 in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the ,state4 7,b7 ,opportunity for hearing ,no repayment shall be required1 and no deduction shall be made1 until a determination has been made1 notice thereof and an opportunity for a fair hearing has been given to the individual1 and the determination has become final4 7#d7 ,review ,any determination by a ,state agency under this section shall be subject to review in the same manner and to the same extent as determinations under the ,state unemployment compensation law1 and only in that manner and to that extent4 7i7 ,application to other unemployment benefits 7#a7 ,in general ,each agreement under this section shall include provisions to provide that the purposes of the preceding provisions of this section shall be applied with respect to unemployment benefits described in section 7i77#c7 to the same extent and in the same manner as if those benefits were regular compensation4 7#b7 ,eligibility and termination rules ,emergency ,,covid-#ai ,unemployment ,compensation-- 7,a7 shall not be payable1 pursuant to this subsection1 with respect to any unemployment benefits described in subsection 7i77#c7 for any week beginning on or after the date specified in subsection 7g77#a77;,b71 except in the case of an individual who was eligible to receive ,emergency ,,covid-#ai ,unemployment ,compensation in connection with any regular compensation or any other unemployment benefits described in subsection 7i77#c7 for any period of unemployment ending before such date2 and 7,b7 shall in no event be payable for any week beginning after date specified in subsection 7g77#c74 7j7 ,treatment of emergency ,,covid-#ai unemployment compensation and emergency ,,covid-#ai short-,time compensation payments ,an ,emergency ,,covid-#ai ,unemployment ,compensation and ,emergency ,,covid-#ai ,short-,time ,compensation payment shall not be regarded as income and shall not be regarded as a resource for the money of receipt and the following #i months1 for purposes of determining the eligibility of the recipient 7or the recipient's spouse or family7 for benefits or assistance1 or the amount or extent of benefits or assistance1 under any ,federal program or under any ,state or local program financed in whole or in part with ,federal funds4 7k7 ,definitions ,for purposes of this section-- 7#a7 the terms compensation1 regular compensation1 benefit year1 ,state1 ,state agency1 ,state law1 and week have the respective meanings given such terms under section #bje of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj 7#bf ,u4,s4,c4 #ccjd72 7#b7 the term maximum benefit entitlement means the amount of regular compensation payable to an individual with respect to the individual's benefit year2 and 7#c7 any reference to unemployment benefits described in this paragraph shall be considered to refer to-- 7,a7 extended compensation 7as defined by section #bje of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj72 and 7,b7 unemployment compensation 7as defined by section #he7;b7 of the ,internal ,revenue ,code of #aihf7 provided under any program administered by a ,state under an agreement with the ,secretary4 #d4 ,emergency direct compensation for affected additional covered entities 7a7 ,in general ,the ,administrator of the ,small ,business ,administration in consultation with the ,secretary of the ,treasury and the ,commissioner of the ,internal ,revenue ,service1 shall provide grants to additional covered entities that have suffered a substantial economic injury 7as defined in section #g7;b77#b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b77#b7771 directly or indirectly1 as a result of the public health emergency declared because of ,,covid-#ai4 7b7 ,additional covered entity defined ,the term additional covered entity means-- 7#a7 a business concern that employs not more than #ejj employees per physical location of the business concern and that is assigned a ,north ,american ,industry ,classification ,system code beginning with #ga2 #gb2 #dd2 #de2 7#b7 a small business concern 7as defined under section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb772 and 7#c7 if such person was in operation on or before ,january #ca1 #bjbj-- 7,a7 an individual who operates under a sole proprietorship or as an independent contractor2 7,b7 a cooperative that employs not more than #ejj employees per physical location of the cooperative2 7,c7 an ,,esop 7as defined in section #c7q77#f7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb7q77#f777 that employs not more than #ejj employees per physical location of the ,,esop2 7,d7 an organization serving veterans or members of the ,armed ,forces 7as defined in section #eja7;c77#ai7 of the ,internal ,revenue ,code of #aihf1 that is exempt from taxation under subsection 7a7 of such sections72 7,e7 a private nonprofit organization that employs not more than #ejj employees per physical location of the organization2 or 7,f7 a start-up small business concern that employs not more than #ejj employees per physical location of the concern4 7c7 ,priority ,the ,,sba ,administrator shall consider prioritizing certain small businesses in initial rounds of grantmaking such as-- 7#a7 a small business concern that employs not more than #ajj employees per physical location2 7#b7 a minority-owned small business concern1 a woman-owned small business concern1 or a veteran-owned small business concern2 7#c7 a small business concern where the owner's pay is equal to or less than #be times the average worker pay2 or 7#d7 a small business concern that has not fired or laid off its employees yet1 reduced the salaries or wages of its employees1 or changed any labor contracts1 such as collective bargaining rights1 for its employees in the interim1 unless exceptions provided within subsection 7o77#e7 are met4 7d7 ,self-,reporting in application ,the ,,sba ,administrator1 in coordination with the ,,irs ,commissioner1 shall consider the necessary maintenance costs1 as established in subsection 7l71 self-reported by qualifying additional covered entities1 to determine the sufficient amount of grants4 ,an eligible recipient seeking such a grant under this section shall submit documentation to the ,,sba and ,,irs that include-- 7#a7 documentation verifying the number of full-time equivalent employees on payroll and pay rates for the periods described in subsection 7d71 including-- 7,a7 payroll tax filings reported to the ,internal ,revenue ,service2 and 7,b7 ,state income1 payroll1 and unemployment insurance filings2 7#b7 documentation1 including cancelled checks1 payment receipts1 transcripts of accounts1 or other documents verifying payments on covered mortgage obligations1 payments on covered lease obligations1 and covered utility payments2 7#c7 a certification from a representative of the eligible recipient authorized to make such certifications that-- 7,a7 the documentation presented is true and correct2 and 7,b7 the amount for which the grant is requested was used to retain employees1 make interest payments on a covered mortgage obligation1 make payments on a covered rent obligation1 or make covered utility payments2 and 7#d7 any other documentation the ,,sba ,administrator determines necessary4 7e7 ,additional processes ,the ,,sba ,administrator shall also be able to use the existing direct loan application process administered under section #g7;b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b77 to disburse grant funds1 to the greatest extent possible1 within #g days after receiving an application from an additional covered entity4 7f7 ,verification of eligibility ,before disbursing amounts under this subsection1 the ,,sba ,administrator shall verify that the applicant is an additional covered entity4 7g7 ,verification of amount ,after disbursing amounts under this subsection1 the ,,sba ,administrator1 in consultation with the ,,irs commissioner1 shall verify that the requested amount for grants from an additional covered entity did not exceed necessary maintenance costs1 not later than #a year after the end date or termination of this ,act4 7h7 ,overpayment ,excess compensation in the form of any overpayment of grants1 as examined and determined by the ,,irs and ,,sba in post-award reviews1 shall be automatically considered as zero-interest loans to be paid and returned to the ,united ,states ,government4 7i7 ,exemption from affiliation rules ,for purposes of this section1 the ,,sba ,administrator shall suspend the application of the affiliation rules of the ,small ,business ,administration during the period beginning on ,january #ca1 #bjbj1 and ending on ,september #cj1 #bjba1 expect that individual affiliates may not exceed the current small business size standard for the industry in which the affiliate operates1 and any group of affiliates may not receive more than #c times the maximum allowable grant amount under subsection 7j74 7j7 ,amount of grants ,the amount of a grant provided under this section shall not be more than #ajj1jjj4 ,the ,,sba ,administrator shall have the discretion to increase this cap for certain qualifying additional covered entities to ensure meeting #ajj percent necessary maintenance costs4 7k7 ,automatic multiple payments ,additional covered entities that receive their first grant will automatically be considered for and delivered another grant at the same level for at least the next four months1 unless self-opted out or determined by the ,,sba ,administrator4 7l7 ,use of funds only for necessary maintenance costs ,an additional covered entity that receives grants under this section may use the grant funds for necessary maintenance costs to address the direct effects of the ,,covid-#ai pandemic1 including-- 7#a7 payroll support1 including paid sick1 medical1 or family leave and costs related to the continuation of health care benefits2 7#b7 maintaining payroll to retain employees during business disruptions or substantial slowdowns2 7#c7 meeting increased costs to obtain materials unavailable from the original source of the additional covered entity due to interrupted supply chains2 7#d7 making payments under a lease or mortgage loan1 or a contract for utility services1 related to a place of operation of the additional covered entity2 7#e7 repaying obligations that cannot be met due to revenue losses2 and 7#f7 other expenses1 as deemed appropriate by the ,administrator4 7m7 ,eligibility for additional assistance ,an additional covered entity that receives grants under this section may also apply for a zero-interest loan under subsection 7a7 or 7b7 of section #f of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf74 7n7 ,taxability ,grant amounts1 canceled indebtedness1 and other awards under this section shall be excluded from gross income for purposes of the ,internal ,revenue ,code of #aihf4 7o7 ,limits on amount of grants 7#a7 ,reduction based on reduction in number of employees 7,a7 ,in general ,the amount of grants under this section shall be substantially reduced1 but not increased1 by multiplying the amount described in subsection 7j7 by the quotient obtained by dividing-- 7i7 the average number of full-time equivalent employees per month employed by the eligible recipient during the covered period2 by 7ii7 7,i7 the average number of full-time equivalent employees per month employed by the eligible recipient during the period beginning on ,february #ae1 #bjai1 and ending on ,june #cj1 #bjai2 7,,ii7 if the eligible recipient was not in operation before ,june #cj1 #bjai1 the average number of full-time equivalent employees per month employed by the eligible recipient during the period beginning on ,january #a1 #bjbj1 and ending on ,february #bi1 #bjbj2 or 7,,iii7 in the case of an eligible recipient that is a seasonal employer1 as determined by the ,,sba ,administrator1 the average number of full-time equivalent employees per month employed by the eligible recipient during the beginning on ,february #ae1 #bjai1 and ending on ,june #cj1 #bjai4 7,b7 ,calculation of average number of employees ,for purposes of subparagraph 7,a71 the average number of full-time equivalent employees shall be determined by calculating the average number of full-time equivalent employees for each pay period falling with a month4 7#b7 ,reduction relating to salary and wages 7,a7 ,in general ,the amount of grants under this section shall be reduced by the amount of any reduction in total salary or wages of any employee described in subparagraph 7,b7 during the covered period that is in excess of #be percent of the total salary or wages of the employee during the most recent full quarter during which the employee was employed before the covered period4 7,b7 ,employees described ,an employee described in this subparagraph is any employee who did not receive1 during any single pay period during #bjai1 wages or salary at an annualized rate of pay in an amount more than #ajj1jjj4 7#c7 ,exception for tipped workers ,an eligible recipient with tipped employees described in section #c7m77#b77;,a7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7m77#b77;,a77 may receive forgiveness for additional wages paid to those employees4 7#d7 ,ineligibility and exclusion from future consideration of funds ,the ,,sba ,administrator shall consider immediately stopping and excluding any future grants for additional covered entities that fire their employees during the payment period4 7#e7 ,exception for re-hires 7,a7 ,in general ,in a circumstance described in paragraph 7#d71 the amount of grants under this section shall be determined without regard to a reduction in the number of full-time equivalent employees of an eligible recipient or a reduction in the salary of #a or more employees of the eligible recipient1 as applicable1 during the period beginning on ,february #ae1 #bjbj1 and ending on ,april #a1 #bjbj4 7,b7 ,circumstances ,a circumstance described in this subparagraph is a circumstance-- 7i7 in which-- 7,i7 during the period beginning on ,february #ae1 #bjbj1 and ending on ,april #a1 #bjbj1 there is a reduction1 as compared to ,february #ae1 #bjbj1 in the number of full-time equivalent employees of an eligible recipient2 and 7,,ii7 not later than ,june #cj1 #bjbj1 the eligible employer has eliminated the reduction in the number of full-time equivalent employees2 7ii7 in which-- 7,i7 during the period beginning on ,february #ae1 #bjbj1 and ending in ,april #a1 #bjbj1 there is a reduction1 as compared to ,february #ae1 #bjbj1 in the salary or wages of #a or more employees of the eligible recipient2 and 7,,ii7 not later than ,june #cj1 #bjbj1 the eligible employer has eliminated the reduction in the salary or wages of such employees2 or 7iii7 in which the events described in clauses 7i7 and 7ii7 occur4 7p7 ,procedures ,the ,,sba ,administrator shall establish procedures1 in coordination with the ,,ssa ,administrator and ,,irs ,commissioner1 to verify and document the compliance of an additional covered entity that receives grants under this section with the requirements under this section in order to prevent waste1 fraud1 and abuse of such grant funds4 7q7 ,regulations ,not later than #cj days after the date of enactment of this ,act1 the ,,sba ,administrator1 in consultation with the ,,irs ,commissioner1 shall issue guidance and regulations implementing this section4 7r7 ,report ,not later than ,march #ca1 #bjbb1 the ,,sba ,administrator shall submit to ,congress a report that includes-- 7#a7 the number of grants made under this section1 disaggregated by the number of grants made per #aj1jjj amount2 7#b7 the average amount of a grant award2 7#c7 an analysis of the program established under this section and recommendations for improvement2 7#d7 the average time from receipt of an application to approval of grant under this section2 and 7#e7 the average time from approval of grant to disbursement of grant funds4 7s7 ,authorizations of appropriations ,there is authorization to be appropriated #ejj1jjj1jjj1jjj of the ,,sba ,administrator to carry out this section4 ,congress shall consider increasing funds at the request of the ,,sba ,administrator4 7t7 ,termination ,the authority to carry out grants under this subsection shall terminate on ,april #cj1 #bjba4