,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdji  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bg1 #bjbj,ms4   
,om> 7= h]self1 ,ms4 ,norton1 ,ms4      
,s*ak[sky1 & ,ms4 ,tlaib7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,small      
,bus9ess1 = 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 e/abli% ! ,em]g5cy ,social 
,insurance ,program 9 ! ,social         
,security ,adm9i/ration & ,small        
,bus9ess ,adm9i/ration 9 ord] to address
 ! injury conc]ns ( c]ta9 small         
bus9esses & idle work]s                 
disproportionally affect$ by !          
,,covid-#ai crisis4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,assi/ance =  
,bus9esses & ,local ,economies ,act or !
 ,,able ,act ( #bjbj4  #b4 ,e/abli%m5t &
 coord9ation ( ! em]g5cy social         
insurance program  7a7 ,9 g5]al ,!      

,adm9i/rator ( ! ,social ,security      
,adm9i/ration & ! ,adm9i/rator ( !      
,small ,bus9ess ,adm9i/ration1 "u !     
direction ( ! ,secret>y ( ,labor & !    
,secret>y ( ! ,treasury1 respectively1 9
 consultation ) ! ,commission] ( !      
,int]nal ,rev5ue ,s]vice1 %all e/abli% a
 jo9t program to effici5tly coord9ate & 
deliv] direct paym5ts to affect$ small  
bus9esses & affect$ idle work]s dur+ !  
,,covid-#ai crisis4  7b7 ,e/abli%m5t ,! 
,em]g5cy ,social ,insurance ,program    
%all be a dual approa* = direct gov]nm5t
 assi/ance to meet full sal>y ne$ ( lo/ 
wages fac$ by affect$ idle work]s & to  
meet full ma9t5ance ne$ ( output losses 
fac$ by affect$ small bus9esses 9 ord]  
to /abilize & %elt] ! economy f         
,,covid-#ai4  7c7 ,coord9ation ,!       
,social ,security ,adm9i/ration & !     
,dep>tm5t ( ,labor %all collaborate )   
,/ates to increase & maximize           
unemploym5t insurance b5efits = affect$ 
idle work]s ?r\gh exi/+ ,/ate ag5cy     
me*anisms4 ,! ,small ,bus9ess           

,adm9i/ration & ! ,dep>tm5t ( !         
,treasury 7) ! ,int]nal ,rev5ue ,s]vice7
 %all be responsible = e/abli%+ & manag+
 a #ejj billion fund = direct economic  
injury grants = qualify+ small          
bus9esses1 ) ,,irs assi/+ 9 v]ification 
& ov]sight ( aw>ds' am\nts & uses4  7d7 
,def9itions ,9 ?is ,act3 7#a7 ,,ssa2    
,,ssa ,adm9i/rator2 ,,sba2 ,,sba        
,adm9i/rator2 ,,irs2 ,,irs ,commission] 
,! t]ms ,,ssa & ,,ssa ,adm9i/rator mean 
! ,social ,security ,adm9i/ration & !   
,adm9i/rator !re(1 ! t]ms ,,sba & ,,sba 
,adm9i/rator mean ! ,small ,bus9ess     
,adm9i/ration & ! ,adm9i/rator !re(1 !  
t]ms ,,irs & ,,irs ,commission] mean !  
,int]nal ,rev5ue ,s]vice & !            
,commission] !re(1 respectively4  7#b7  
,,covid-#ai crisis ,! t]m ,,covid-#ai   
crisis means ! p]iod t beg9s ^u ! date (
 ! enactm5t ( ?is ,act & ends on ! date 
( ! t]m9ation by ! ,f$]al ,em]g5cy      
,managem5t ,ag5cy ( ! em]g5cy decl>$ on 
,m>* #ac1 #bjbj1 by ! ,presid5t "u !    
,rob]t ,t4 ,/af=d ,disa/] ,relief &     

,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#daba et seq47 relat+ to ! ,coronavirus 
,disease #bjai 7,,covid-#ai7 p&emic4    
7#c7 ,affect$ idle work] ,! t]m affect$ 
idle work] means an individual :o1 z a  
result ( ,,covid-#ai-- 7,a7 has no      
rights to regul> comp5sation ) respect  
to a week "u ,/ate law or any o!r ,/ate 
unemploym5t comp5sation law or to       
comp5sation "u any o!r ,f$]al law2  7,b7
 is n receiv+ any ,/ate or private paid 
leave ) respect to su* week2 &  7,c7 c  
atte/ t-- 7i7 ! individual is n able or 
available to "w due to ,,covid-#ai )    
respect to su* week2  7ii7 ! individual 
w\ld be able & available to "w dur+ su* 
week1 if n = ,,covid-#ai2 because  7iii7
 ! individual has a curr5t diagnosis (  
,,covid-#ai2  7iv7 ! individual is "u   
qu>ant9e 7includ+ self-impos$ qu>ant9e71
 at ! in/ruction ( a heal? c>e provid]1 
employ]1 or a local1 ,/ate1 or ,f$]al   
(ficial1 9 ord] to prev5t ! spread (    
,,covid-#ai2  7v7 ! individual is unable
 to engage 9 self-employm5t & _h pa/ net

 e>n+s f self-employm5t 7z def9$ 9      
section #adjb7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf7 ( n less ?an #bejj dur+ !
 #f-mon? p]iod end+ on ! date ( enactm5t
 ( ?is ,act2  7vi7 ! individual _h a    
contract or o!r (f] ( employm5t susp5d$ 
or resc9d$ due to ,,covid-#ai2  7vii7 ! 
individual is engag$ 9 c>egiv+ 7)\t     
comp5sation7 = an individual :o has a   
curr5t diagnosis ( ,,covid-#ai or is "u 
qu>ant9e2 or  7viii7 ! individual is    
engag$ 9 c>egiv+ 7)\t comp5sation71     
because ( ! ,,covid-#ai-relat$ clos+ ( a
 s*ool or o!r c>e facility or c>e       
program1 = a *ild or o!r individual     
unable to provide self-c>e4  7#d7       
,affect$ small bus9ess ,! t]m affect$   
small bus9ess means-- 7,a7 a small      
bus9ess conc]n 7z def9$ "u section #c ( 
! ,small ,bus9ess ,act 7#ae ,u4,s4,c4   
#fcf772  7,b7 a family f>m2  7,c7 an    
indep5d5t contractor2 &  7,d7 any o!r   
affect$ additional cov]$ entity1 "u     
section #e ( ?is ,act1 to :i* ! ,small  
,bus9ess ,adm9i/ration det]m9es grants  

w\ld promote full employm5t & f9ancial  
/ability dur+ ! ,,covid-#ai crisis4     
7#e7 ,affect$ small bus9ess conc]n ,!   
t]m affect$ small bus9ess conc]n means a
 small bus9ess conc]n t has exp]i5c$1 z 
a result ( ,,covid-#ai-- 7,a7 supply *a9
 disruptions1 includ+ *anges 9-- 7i7    
quantity & lead "t1 includ+ ! numb] (   
%ipm5ts & compon5ts & delays 9 %ipm5ts2 
7ii7 quality1 includ+ %ortages 9 supply 
= quality control reasons2 &  7iii7     
te*nology1 includ+ a compromis$ paym5t  
network2  7,b7 /aff+ *all5ges2  7,c7 a  
decrease 9 pr(its1 sales1 or cu/om]s2 or
  7,d7 a closure4  #c4 ,enhancem5t (    
em]g5cy ,,covid-#ai unemploym5t         
comp5sation = affect$ idle work]s  7a7  
,9 g5]al ,! ,adm9i/rator ( ! ,social    
,security ,adm9i/ration 7ref]r$ to z !  
,,ssa ,adm9i/rator 9 ?is section71 9    
consultation ) ! ,secret>y ( ,labor1    
%all assi/ ,/ates to (f] exp&$          
unemploym5t insurance = work]s report+ z
 idle or unemploy$1 z a result ( !      
public heal? em]g5cy decl>$ because (   

,,covid-#ai4  7b7 ,idle def9$ ,! t]m    
idle means a work] fac+ sub/antial      
economic unc]ta9ty & h>d%ip due !       
,,covid-#ai & its social di/anc+1       
includ+ b n limit$ to-- 7#a7 food s]vice
 indu/ry work]s & hospitality work]s2   
7#b7 dome/ic work]s & tipp$ work]s2     
7#c7 gig economy work]s1 freelanc]s1 &  
o!r self-employ$ individuals2 &  7#d7   
indep5d5t contractors4  7c7 ,f$]al-,/ate
 agreem5ts ,any ,/ate :i* desires to d s
 may ent] into & p>ticipate 9 an        
agreem5t "u ?is section ) ! ,secret>y ( 
,labor 7h]e9aft] ?is section ref]r$ to z
 ! ,secret>y74 ,any ,/ate :i* is a p>ty 
to an agreem5t "u ?is section may1 ^u   
provid+ #cj days' writt5 notice to !    
,secret>y1 t]m9ate su* agreem5t4  7d7   
,provisions ( agreem5t  7#a7 ,9 g5]al   
,any agreem5t "u ?is section %all       
provide ! foll[+3 7,a7 ,em]g5cy         
covid-#ai unemploym5t comp5sation ,!    
,/ate ag5cy ( ! ,/ate w make paym5ts (  
regul> comp5sation to individuals 9     
am\nts & to ! ext5t t !y w\ld be det]m9$

 if t ,/ate law ( ! ,/ate 7 appli$1 )   
respect to any week = :i* ! individual  
is 7disreg>d+ ?is section7 o!rwise      
entitl$ "u ! ,/ate law to receive regul>
 comp5sation1 z if su* ,/ate law _h be5 
modifi$ 9 a mann] su* t ! am\nt ( regul>
 comp5sation 7includ+ dep5d5ts'         
all[ances7 payable = any week %all be   
equal to meet #ajj p]c5t sal>y-- 7i7 !  
am\nt det]m9$ "u ! ,/ate law 7be=e !    
application ( ?is p>agraph71 plus       
additional am\nt caps 7ref]r$ to z      
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation 9 ?is section71 includ+--  
7ii7 up to an additional #e1jjj p] mon? 
= all affect$ idle work]s ( su* affect$ 
small bus9esses 7describ$ 9 section #c (
 ?is ,act72  7iii7 up to an additional  
#d1jjj p] mon? = all affect$ idle tipp$ 
work]s1 c]ta9 dome/ic work]s1 &         
indep5d5t contractors2 &  7iv7 up to an 
additional #c1jjj p] mon? = all o!r     
affect$ & eligible self-employ$         
individuals1 su* z gig economy work]s & 
freelanc]s4  7,b7 ,em]g5cy covid-#ai    

%ort-"t comp5sation ,9 ! case ( a ,/ate 
t provides "u ! ,/ate law = ! paym5t (  
%ort-"t comp5sation "u a %ort-"t        
comp5sation program 7z def9$ 9 section  
#ccjf7v7 ( ! ,int]nal ,rev5ue ,code (   
#aihf71 ! ,/ate ag5cy ( ! ,/ate w make  
paym5ts ( comp5sation to employees      
p>ticipat+ 9 su* program 9 am\nts & to !
 ext5t t !y w\ld be det]m9$ "u su*      
program if ! ,/ate law ( ! ,/ate 7      
appli$ ) respect to any week = :i* !    
individual is 7disreg>d+ ?is section7   
o!rwise eligible "u ! program "u ! ,/ate
 law to receive su* comp5sation1 z if   
su* ,/ate law _h be5 modifi$ 9 a mann]  
su* t ! am\nt ( comp5sation payable =   
any week %all be equal to ! am\nt       
det]m9$ "u ! ,/ate law 7be=e !          
application ( ?is p>agraph7 plus half ! 
eligible am\nt ( ! caps 9 subp>agraph   
7,a7 9 ?is section 7d74  7#b7 ,all[able 
me?ods ( paym5t ,any ,em]g5cy           
,,covid-#ai ,unemploym5t ,comp5sation or
 ,em]g5cy ,,covid-#ai ,%ort-,"t         
,comp5sation provid$ = 9 ! accordance ) 

p>agraph 7#a7 %all be payable ei!r--    
7,a7 z an am\nt :i* is paid at ! same "t
 & 9 ! same mann] z any comp5sation     
o!rwise payable = ! week involv$2 or    
7,b7 at ! option ( ! ,/ate1 by paym5ts  
:i* are made sep>ately f1 b on ! same   
weekly basis z1 any comp5sation o!rwise 
payable4  7e7 ,nonr$uction rule ,any    
agreem5t "u ?is section %all n apply 7or
 %all cease to apply7 ) respect to a    
,/ate ^u a det]m9ation by ! ,secret>y t 
! me?od gov]n+ computation ( regul>     
comp5sation "u ! ,/ate law ( t ,/ate has
 be5 modifi$ 9 a mann] su* t ! maximum  
b5efit entitlem5t & ! av]age weekly     
b5efit am\nt ( regul> comp5sation 7or   
%ort-"t comp5sation 9 ! case ( a ,/ate  
describ$ 9 subsection 7d77#a77;,b7 :i* w
 be payable dur+ ! p]iod ( ! agreem5t   
7det]m9$ disreg>d+ any ,em]g5cy         
,,covid-#ai ,unemploym5t ,comp5sation or
 ,em]g5cy ,,covid-#ai ,%ort-"t          
,comp5sation7 w be less ?an ! maximum   
b5efit entitlem5t & ! av]age weekly     
b5efit am\nt ( regul> comp5sation 7or   

%ort-"t comp5sation7 :i* w\ld o!rwise h 
be5 payable dur+ su* p]iod "u ! ,/ate   
law1 z 9 effect on ,janu>y #a1 #bjbj4   
7f7 ,paym5ts to ,/ates  7#a7 ,9 g5]al   
7,a7 ,full reimbursem5t ,!re %all be    
paid to ea* ,/ate :i* has ent]$ into an 
agreem5t "u ?is section an am\nt equal  
to #ajj p]c5t (-- 7i7 ! total am\nt (   
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation paid to individuals by !   
,/ate pursuant to su* agreem5t2  7ii7 ! 
total am\nt ( ,em]g5cy ,,covid-#ai      
,%ort-,"t ,comp5sation paid to          
individuals4 ,by ! ,/ate pursuant to su*
 agreem5t2 &  7iii7 any additional      
adm9i/rative exp5ses incurr$ by ! ,/ate 
by reason ( su* agreem5t 7z det]m9$ by !
 ,secret>y74  7,b7 ,t]ms ( paym5ts ,sums
 payable to any ,/ate by reason ( su*   
,/ate's hav+ an agreem5t "u ?is section 
%all be payable1 ei!r 9 advance or by   
way ( reimbursem5t 7z det]m9$ by !      
,secret>y71 9 su* am\nts z ! ,secret>y  
,e/imates t ,/ate w be entitl$ to       
receive "u ?is section = ea* cal5d>     

mon?1 r$uc$ or increas$1 z ! case may   
be1 by any am\nt by :i* ! ,secret>y f9ds
 t 8 e/imates = any prior cal5d> mon? 7 
great] or less ?an ! am\nt :i* %\ld h   
be5 paid to ! ,/ate4 ,su* e/imates may  
be made on ! basis ( su* /ati/ical1     
sampl+1 or o!r me?od z may be agre$ ^u  
by ! ,secret>y & ! ,/ate ag5cy ( ! ,/ate
 involv$4  7#b7 ,c]tifications ,!       
,secret>y %all f "t to "t c]tify to !   
,secret>y ( ! ,treasury = paym5t to ea* 
,/ate ! sums payable to su* ,/ate "u ?is
 section4  7#c7 ,appropriation ,!re are 
appropriat$ f ! g5]al fund ( !          
,treasury1 )\t fiscal ye> limitation1   
su* sums z may be necess>y = purposes ( 
?is subsection4  7g7 ,applicability     
7#a7 ,9 g5]al ,an agreem5t ent]$ into "u
 ?is section %all apply to weeks (      
unemploym5t-- 7,a7 beg9n+ on or aft]    
,m>* #a1 #bjbj2 &  7,b7 end+ on or be=e 
,janu>y #a1 #bjba4  7#b7 ,duration (    
b5efit paym5ts ,an individual :o becomes
 entitl$ to su* agreem5t w receive      
paym5ts f a ,/ate or ,ag5cy = n m ?an   

#be weeks4  7#c7 ,transition rule =     
individuals rema9+ entitl$ to regul>    
comp5sation z ( april #cj1 #bjba ,9 !   
case ( any individual :o1 z ( ! date    
specifi$ 9 p>agraph 7#a77;,b71 has n yet
 exhau/$ all rights to regul>           
comp5sation "u ! ,/ate law ( a ,/ate )  
respect to a b5efit ye> t began be=e su*
 date 7or %ort-"t comp5sation 9 ! case (
 ,/ate describ$ 9 subsection            
7d77#a77;,b7 ,em]g5cy ,,covid-#ai       
,unemploym5t ,comp5sation or ,em]g5cy   
,,covid-#ai ,%ort-,"t ,comp5sation      
provid$ = 9 ! accordance ) p>agraph 7#a7
 %all be payable to su* individual = any
 week beg9n+ on or aft] su* date = :i* !
 individual is o!rwise eligible = regul>
 comp5sation 7or %ort-"t comp5sation7 ) 
respect to su* b5efit ye>4  7#d7        
,t]m9ation ,not)/&+ any o!r provision ( 
?is subsection1 no ,em]g5cy ,,covid-#ai 
,unemploym5t ,comp5sation or ,em]g5cy   
,,covid-#ai ,%ort-,"t ,comp5sation %all 
be payable = any week beg9n+ aft] ,april
 #cj1 #bjba1 b ,congress has ! option to

 end ?is program e>li] or ext5d x z     
well4  7h7 ,fraud & ov]paym5ts  7#a7 ,9 
g5]al ,if an individual kn[+ly has made1
 or caus$ to be made by ano!r1 a false  
/atem5t or repres5tation ( a mat]ial    
fact1 or kn[+ly has fail$1 or caus$     
ano!r to fail1 to disclose a mat]ial    
fact1 & z a result ( su* false /atem5t  
or repres5tation ( su* nondisclosure su*
 individual has receiv$ an am\nt (      
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation or ,em]g5cy ,,covid-#ai    
,%ort-,"t ,comp5sation to :i* su*       
individual 0 n entitl$1 su* individual--
 7,a7 %all be ineligible = fur!r        
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation or ,em]g5cy ,,covid-#ai    
,%ort-,"t ,comp5sation 9 accordance )   
provisions ( ! applicable ,/ate         
unemploym5t comp5sation law relat+ to   
fraud 9 connection ) a claim =          
unemploym5t comp5sation2 &  7,b7 %all be
 subject to prosecution "u section #ajja
 ( title #ah1 ,unit$ ,/ates ,code4  7#b7
 ,repaym5t ,9 ! case ( individuals :o h 

receiv$ am\nts ( ,em]g5cy ,,covid-#ai   
,unemploym5t ,comp5sation or ,em]g5cy   
,,covid-#ai ,%ort-,"t ,comp5sation to   
:i* !y 7 n entitl$1 ! ,/ate %all require
 su* individuals to repay ! am\nts ( su*
 ,em]g5cy ,,covid-#ai ,unemploym5t      
,comp5sation or ,em]g5cy ,,covid-#ai    
,%ort-,"t ,comp5sation to ! ,/ate ag5cy1
 expect t ! ,/ate ag5cy may waive su*   
repaym5t if x det]m9es t-- 7,a7 ! paym5t
 ( su* ,em]g5cy ,,covid-#ai ,unemploym5t
 ,comp5sation or ,em]g5cy ,,covid-#ai   
,%ort-,"t ,comp5sation 0 )\t fault on ! 
"p ( any su* individual2 &  7,b7 su*    
repaym5t w\ld be contr>y to equity &    
good consci5ce4  7#c7 ,recov]y by /ate  
ag5cy  7,a7 ,9 g5]al ,! ,/ate ag5cy may 
recov] ! am\nt to be repaid1 or any "p  
!re(1 by d$uctions f any ,em]g5cy       
,,covid-#ai ,unemploym5t ,comp5sation or
 ,em]g5cy ,,covid-#ai ,%ort-,"t         
,comp5sation payable to su* individual  
or f any unemploym5t payable to su*     
individual "u any ,/ate or ,f$]al       
unemploym5t comp5sation law adm9i/]$ by 

! ,/ate ag5cy or "u any o!r ,/ate or    
,f$]al law adm9i/]$ by ! ,/ate ag5cy :i*
 provides = ! paym5t ( any assi/ance or 
all[ance ) respect to any week (        
unemploym5t1 dur+ ! #c-ye> p]iod aft] ! 
date su* individuals receiv$ ! paym5t ( 
! ,em]g5cy ,,covid-#ai ,unemploym5t     
,comp5sation or ,em]g5cy ,,covid-#ai    
,%ort-,"t ,comp5sation to :i* !y 7 n    
entitl$1 9 accordance ) ! same proc$ures
 z apply to ! recov]y ( ov]paym5ts (    
regul> unemploym5t b5efits paid by !    
,/ate4  7,b7 ,opportunity = he>+ ,no    
repaym5t %all be requir$1 & no d$uction 
%all be made1 until a det]m9ation has   
be5 made1 notice !re( & an opportunity =
 a fair he>+ has be5 giv5 to !          
individual1 & ! det]m9ation has become  
f9al4  7#d7 ,review ,any det]m9ation by 
a ,/ate ag5cy "u ?is section %all be    
subject to review 9 ! same mann] & to ! 
same ext5t z det]m9ations "u ! ,/ate    
unemploym5t comp5sation law1 & only 9 t 
mann] & to t ext5t4  7i7 ,application to
 o!r unemploym5t b5efits  7#a7 ,9 g5]al 

,ea* agreem5t "u ?is section %all       
include provisions to provide t !       
purposes ( ! prec$+ provisions ( ?is    
section %all be appli$ ) respect to     
unemploym5t b5efits describ$ 9 section  
7i77#c7 to ! same ext5t & 9 ! same mann]
 z if ^? b5efits 7 regul> comp5sation4  
7#b7 ,eligibility & t]m9ation rules     
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation-- 7,a7 %all n be payable1  
pursuant to ?is subsection1 ) respect to
 any unemploym5t b5efits describ$ 9     
subsection 7i77#c7 = any week beg9n+ on 
or aft] ! date specifi$ 9 subsection    
7g77#a77;,b71 except 9 ! case ( an      
individual :o 0 eligible to receive     
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation 9 connection ) any regul>  
comp5sation or any o!r unemploym5t      
b5efits describ$ 9 subsection 7i77#c7 = 
any p]iod ( unemploym5t end+ be=e su*   
date2 &  7,b7 %all 9 no ev5t be payable 
= any week beg9n+ aft] date specifi$ 9  
subsection 7g77#c74  7j7 ,treatm5t (    
em]g5cy ,,covid-#ai unemploym5t         

comp5sation & em]g5cy ,,covid-#ai       
%ort-,"t comp5sation paym5ts ,an        
,em]g5cy ,,covid-#ai ,unemploym5t       
,comp5sation & ,em]g5cy ,,covid-#ai     
,%ort-,"t ,comp5sation paym5t %all n be 
reg>d$ z income & %all n be reg>d$ z a  
res\rce = ! money ( receipt & ! foll[+  
#i mon?s1 = purposes ( det]m9+ !        
eligibility ( ! recipi5t 7or !          
recipi5t's sp\se or family7 = b5efits or
 assi/ance1 or ! am\nt or ext5t (       
b5efits or assi/ance1 "u any ,f$]al     
program or "u any ,/ate or local program
 f9anc$ 9 :ole or 9 "p ) ,f$]al funds4  
7k7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ! t]ms comp5sation1      
regul> comp5sation1 b5efit ye>1 ,/ate1  
,/ate ag5cy1 ,/ate law1 & week h !      
respective mean+s giv5 su* t]ms "u      
section #bje ( ! ,f$]al-,/ate ,ext5d$   
,unemploym5t ,comp5sation ,act ( #aigj  
7#bf ,u4,s4,c4 #ccjd72  7#b7 ! t]m      
maximum b5efit entitlem5t means ! am\nt 
( regul> comp5sation payable to an      
individual ) respect to ! individual's  

b5efit ye>2 &  7#c7 any ref]5ce to      
unemploym5t b5efits describ$ 9 ?is      
p>agraph %all be consid]$ to ref] to--  
7,a7 ext5d$ comp5sation 7z def9$ by     
section #bje ( ! ,f$]al-,/ate ,ext5d$   
,unemploym5t ,comp5sation ,act ( #aigj72
 &  7,b7 unemploym5t comp5sation 7z     
def9$ by section #he7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf7 provid$ "u any   
program adm9i/]$ by a ,/ate "u an       
agreem5t ) ! ,secret>y4  #d4 ,em]g5cy   
direct comp5sation = affect$ additional 
cov]$ entities  7a7 ,9 g5]al ,!         
,adm9i/rator ( ! ,small ,bus9ess        
,adm9i/ration 9 consultation ) !        
,secret>y ( ! ,treasury & ! ,commission]
 ( ! ,int]nal ,rev5ue ,s]vice1 %all     
provide grants to additional cov]$      
entities t h suff]$ a sub/antial        
economic injury 7z def9$ 9 section      
#g7;b77#b7 ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcf7;b77#b7771 directly or  
indirectly1 z a result ( ! public heal? 
em]g5cy decl>$ because ( ,,covid-#ai4   
7b7 ,additional cov]$ entity def9$ ,!   

t]m additional cov]$ entity means-- 7#a7
 a bus9ess conc]n t employs n m ?an #ejj
 employees p] physical location ( !     
bus9ess conc]n & t is assign$ a ,nor?   
,am]ican ,indu/ry ,classification ,sy/em
 code beg9n+ ) #ga2 #gb2 #dd2 #de2  7#b7
 a small bus9ess conc]n 7z def9$ "u     
section #c ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcb772 &  7#c7 if su* p]son 
0 9 op]ation on or be=e ,janu>y #ca1    
#bjbj-- 7,a7 an individual :o op]ates "u
 a sole proprietor%ip or z an indep5d5t 
contractor2  7,b7 a coop]ative t employs
 n m ?an #ejj employees p] physical     
location ( ! coop]ative2  7,c7 an ,,esop
 7z def9$ 9 section #c7q77#f7 ( ! ,small
 ,bus9ess ,act 7#ae ,u4,s4,c4           
#fcb7q77#f777 t employs n m ?an #ejj    
employees p] physical location ( !      
,,esop2  7,d7 an organization s]v+      
vet]ans or memb]s ( ! ,arm$ ,=ces 7z    
def9$ 9 section #eja7;c77#ai7 ( !       
,int]nal ,rev5ue ,code ( #aihf1 t is    
exempt f taxation "u subsection 7a7 (   
su* sections72  7,e7 a private nonpr(it 

organization t employs n m ?an #ejj     
employees p] physical location ( !      
organization2 or  7,f7 a />t-up small   
bus9ess conc]n t employs n m ?an #ejj   
employees p] physical location ( !      
conc]n4  7c7 ,priority ,! ,,sba         
,adm9i/rator %all consid] prioritiz+    
c]ta9 small bus9esses 9 initial r\nds ( 
grantmak+ su* z-- 7#a7 a small bus9ess  
conc]n t employs n m ?an #ajj employees 
p] physical location2  7#b7 a           
m9ority-own$ small bus9ess conc]n1 a    
woman-own$ small bus9ess conc]n1 or a   
vet]an-own$ small bus9ess conc]n2  7#c7 
a small bus9ess conc]n :]e ! own]'s pay 
is equal to or less ?an #be times !     
av]age work] pay2 or  7#d7 a small      
bus9ess conc]n t has n fir$ or laid (f  
its employees yet1 r$uc$ ! sal>ies or   
wages ( its employees1 or *ang$ any     
labor contracts1 su* z collective b>ga9+
 rights1 = its employees 9 ! int]im1    
unless exceptions provid$ )9 subsection 
7o77#e7 are met4  7d7 ,self-,report+ 9  
application ,! ,,sba ,adm9i/rator1 9    

coord9ation ) ! ,,irs ,commission]1 %all
 consid] ! necess>y ma9t5ance co/s1 z   
e/abli%$ 9 subsection 7l71 self-report$ 
by qualify+ additional cov]$ entities1  
to det]m9e ! suffici5t am\nt ( grants4  
,an eligible recipi5t seek+ su* a grant 
"u ?is section %all submit docum5tation 
to ! ,,sba & ,,irs t include-- 7#a7     
docum5tation v]ify+ ! numb] ( full-"t   
equival5t employees on payroll & pay    
rates = ! p]iods describ$ 9 subsection  
7d71 includ+-- 7,a7 payroll tax fil+s   
report$ to ! ,int]nal ,rev5ue ,s]vice2 &
  7,b7 ,/ate income1 payroll1 &         
unemploym5t insurance fil+s2  7#b7      
docum5tation1 includ+ cancell$ *ecks1   
paym5t receipts1 transcripts ( acc\nts1 
or o!r docum5ts v]ify+ paym5ts on cov]$ 
mortgage obligations1 paym5ts on cov]$  
lease obligations1 & cov]$ utility      
paym5ts2  7#c7 a c]tification f a       
repres5tative ( ! eligible recipi5t     
au?oriz$ to make su* c]tifications t--  
7,a7 ! docum5tation pres5t$ is true &   
correct2 &  7,b7 ! am\nt = :i* ! grant  

is reque/$ 0 us$ to reta9 employees1    
make int]e/ paym5ts on a cov]$ mortgage 
obligation1 make paym5ts on a cov]$ r5t 
obligation1 or make cov]$ utility       
paym5ts2 &  7#d7 any o!r docum5tation ! 
,,sba ,adm9i/rator det]m9es necess>y4   
7e7 ,additional processes ,! ,,sba      
,adm9i/rator %all also be able to use ! 
exi/+ direct loan application process   
adm9i/]$ "u section #g7;b7 ( ! ,small   
,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7;b77  
to disburse grant funds1 to ! greate/   
ext5t possible1 )9 #g days aft] receiv+ 
an application f an additional cov]$    
entity4  7f7 ,v]ification ( eligibility 
,be=e disburs+ am\nts "u ?is subsection1
 ! ,,sba ,adm9i/rator %all v]ify t !    
applicant is an additional cov]$ entity4
  7g7 ,v]ification ( am\nt ,aft]        
disburs+ am\nts "u ?is subsection1 !    
,,sba ,adm9i/rator1 9 consultation ) !  
,,irs commission]1 %all v]ify t !       
reque/$ am\nt = grants f an additional  
cov]$ entity did n exce$ necess>y       
ma9t5ance co/s1 n lat] ?an #a ye> aft] !

 end date or t]m9ation ( ?is ,act4  7h7 
,ov]paym5t ,excess comp5sation 9 ! =m ( 
any ov]paym5t ( grants1 z exam9$ &      
det]m9$ by ! ,,irs & ,,sba 9 po/-aw>d   
reviews1 %all be automatically consid]$ 
z z]o-int]e/ loans to be paid & return$ 
to ! ,unit$ ,/ates ,gov]nm5t4  7i7      
,exemption f affiliation rules ,=       
purposes ( ?is section1 ! ,,sba         
,adm9i/rator %all susp5d ! application (
 ! affiliation rules ( ! ,small ,bus9ess
 ,adm9i/ration dur+ ! p]iod beg9n+ on   
,janu>y #ca1 #bjbj1 & end+ on ,septemb] 
#cj1 #bjba1 expect t individual         
affiliates may n exce$ ! curr5t small   
bus9ess size /&>d = ! indu/ry 9 :i* !   
affiliate op]ates1 & any gr\p (         
affiliates may n receive m ?an #c times 
! maximum all[able grant am\nt "u       
subsection 7j74  7j7 ,am\nt ( grants ,! 
am\nt ( a grant provid$ "u ?is section  
%all n be m ?an #ajj1jjj4 ,! ,,sba      
,adm9i/rator %all h ! discretion to     
increase ?is cap = c]ta9 qualify+       
additional cov]$ entities to ensure     

meet+ #ajj p]c5t necess>y ma9t5ance     
co/s4  7k7 ,automatic multiple paym5ts  
,additional cov]$ entities t receive _! 
fir/ grant w automatically be consid]$ =
 & deliv]$ ano!r grant at ! same level =
 at lea/ ! next f\r mon?s1 unless       
self-opt$ out or det]m9$ by ! ,,sba     
,adm9i/rator4  7l7 ,use ( funds only =  
necess>y ma9t5ance co/s ,an additional  
cov]$ entity t receives grants "u ?is   
section may use ! grant funds = necess>y
 ma9t5ance co/s to address ! direct     
effects ( ! ,,covid-#ai p&emic1         
includ+-- 7#a7 payroll support1 includ+ 
paid sick1 m$ical1 or family leave &    
co/s relat$ to ! cont9uation ( heal? c>e
 b5efits2  7#b7 ma9ta9+ payroll to reta9
 employees dur+ bus9ess disruptions or  
sub/antial sl[d[ns2  7#c7 meet+ increas$
 co/s to obta9 mat]ials unavailable f ! 
orig9al s\rce ( ! additional cov]$      
entity due to int]rupt$ supply *a9s2    
7#d7 mak+ paym5ts "u a lease or mortgage
 loan1 or a contract = utility s]vices1 
relat$ to a place ( op]ation ( !        

additional cov]$ entity2  7#e7 repay+   
obligations t _c be met due to rev5ue   
losses2 &  7#f7 o!r exp5ses1 z deem$    
appropriate by ! ,adm9i/rator4  7m7     
,eligibility = additional assi/ance ,an 
additional cov]$ entity t receives      
grants "u ?is section may also apply = a
 z]o-int]e/ loan "u subsection 7a7 or   
7b7 ( section #f ( ! ,small ,bus9ess    
,act 7#ae ,u4,s4,c4 #fcf74  7n7         
,taxability ,grant am\nts1 cancel$      
indebt$ness1 & o!r aw>ds "u ?is section 
%all be exclud$ f gross income =        
purposes ( ! ,int]nal ,rev5ue ,code (   
#aihf4  7o7 ,limits on am\nt ( grants   
7#a7 ,r$uction bas$ on r$uction 9 numb] 
( employees  7,a7 ,9 g5]al ,! am\nt (   
grants "u ?is section %all be           
sub/antially r$uc$1 b n increas$1 by    
multiply+ ! am\nt describ$ 9 subsection 
7j7 by ! quoti5t obta9$ by divid+-- 7i7 
! av]age numb] ( full-"t equival5t      
employees p] mon? employ$ by ! eligible 
recipi5t dur+ ! cov]$ p]iod2 by  7ii7   
7,i7 ! av]age numb] ( full-"t equival5t 

employees p] mon? employ$ by ! eligible 
recipi5t dur+ ! p]iod beg9n+ on ,febru>y
 #ae1 #bjai1 & end+ on ,june #cj1 #bjai2
  7,,ii7 if ! eligible recipi5t 0 n 9   
op]ation be=e ,june #cj1 #bjai1 ! av]age
 numb] ( full-"t equival5t employees p] 
mon? employ$ by ! eligible recipi5t dur+
 ! p]iod beg9n+ on ,janu>y #a1 #bjbj1 & 
end+ on ,febru>y #bi1 #bjbj2 or  7,,iii7
 9 ! case ( an eligible recipi5t t is a 
seasonal employ]1 z det]m9$ by ! ,,sba  
,adm9i/rator1 ! av]age numb] ( full-"t  
equival5t employees p] mon? employ$ by !
 eligible recipi5t dur+ ! beg9n+ on     
,febru>y #ae1 #bjai1 & end+ on ,june    
#cj1 #bjai4  7,b7 ,calculation ( av]age 
numb] ( employees ,= purposes (         
subp>agraph 7,a71 ! av]age numb] (      
full-"t equival5t employees %all be     
det]m9$ by calculat+ ! av]age numb] (   
full-"t equival5t employees = ea* pay   
p]iod fall+ ) a mon?4  7#b7 ,r$uction   
relat+ to sal>y & wages  7,a7 ,9 g5]al  
,! am\nt ( grants "u ?is section %all be
 r$uc$ by ! am\nt ( any r$uction 9 total

 sal>y or wages ( any employee describ$ 
9 subp>agraph 7,b7 dur+ ! cov]$ p]iod t 
is 9 excess ( #be p]c5t ( ! total sal>y 
or wages ( ! employee dur+ ! mo/ rec5t  
full qu>t] dur+ :i* ! employee 0 employ$
 be=e ! cov]$ p]iod4  7,b7 ,employees   
describ$ ,an employee describ$ 9 ?is    
subp>agraph is any employee :o did n    
receive1 dur+ any s+le pay p]iod dur+   
#bjai1 wages or sal>y at an annualiz$   
rate ( pay 9 an am\nt m ?an #ajj1jjj4   
7#c7 ,exception = tipp$ work]s ,an      
eligible recipi5t ) tipp$ employees     
describ$ 9 section #c7m77#b77;,a7 ( !   
,fair ,labor ,/&>ds ,act ( #aich 7#bi   
,u4,s4,c4 #bjc7m77#b77;,a77 may receive 
=giv5ess = additional wages paid to ^?  
employees4  7#d7 ,ineligibility &       
exclusion f future consid]ation ( funds 
,! ,,sba ,adm9i/rator %all consid]      
imm$iately /opp+ & exclud+ any future   
grants = additional cov]$ entities t    
fire _! employees dur+ ! paym5t p]iod4  
7#e7 ,exception = re-hires  7,a7 ,9     
g5]al ,9 a circum/ance describ$ 9       

p>agraph 7#d71 ! am\nt ( grants "u ?is  
section %all be det]m9$ )\t reg>d to a  
r$uction 9 ! numb] ( full-"t equival5t  
employees ( an eligible recipi5t or a   
r$uction 9 ! sal>y ( #a or m employees (
 ! eligible recipi5t1 z applicable1 dur+
 ! p]iod beg9n+ on ,febru>y #ae1 #bjbj1 
& end+ on ,april #a1 #bjbj4  7,b7       
,circum/ances ,a circum/ance describ$ 9 
?is subp>agraph is a circum/ance-- 7i7 9
 :i*-- 7,i7 dur+ ! p]iod beg9n+ on      
,febru>y #ae1 #bjbj1 & end+ on ,april   
#a1 #bjbj1 !re is a r$uction1 z comp>$  
to ,febru>y #ae1 #bjbj1 9 ! numb] (     
full-"t equival5t employees ( an        
eligible recipi5t2 &  7,,ii7 n lat] ?an 
,june #cj1 #bjbj1 ! eligible employ] has
 elim9at$ ! r$uction 9 ! numb] ( full-"t
 equival5t employees2  7ii7 9 :i*-- 7,i7
 dur+ ! p]iod beg9n+ on ,febru>y #ae1   
#bjbj1 & end+ 9 ,april #a1 #bjbj1 !re is
 a r$uction1 z comp>$ to ,febru>y #ae1  
#bjbj1 9 ! sal>y or wages ( #a or m     
employees ( ! eligible recipi5t2 &      
7,,ii7 n lat] ?an ,june #cj1 #bjbj1 !   

eligible employ] has elim9at$ ! r$uction
 9 ! sal>y or wages ( su* employees2 or 
7iii7 9 :i* ! ev5ts describ$ 9 clauses  
7i7 & 7ii7 occur4  7p7 ,proc$ures ,!    
,,sba ,adm9i/rator %all e/abli%         
proc$ures1 9 coord9ation ) ! ,,ssa      
,adm9i/rator & ,,irs ,commission]1 to   
v]ify & docum5t ! compliance ( an       
additional cov]$ entity t receives      
grants "u ?is section ) ! requirem5ts "u
 ?is section 9 ord] to prev5t wa/e1     
fraud1 & abuse ( su* grant funds4  7q7  
,regulations ,n lat] ?an #cj days aft] !
 date ( enactm5t ( ?is ,act1 ! ,,sba    
,adm9i/rator1 9 consultation ) ! ,,irs  
,commission]1 %all issue guidance &     
regulations implem5t+ ?is section4  7r7 
,report ,n lat] ?an ,m>* #ca1 #bjbb1 !  
,,sba ,adm9i/rator %all submit to       
,congress a report t includes-- 7#a7 !  
numb] ( grants made "u ?is section1     
disaggregat$ by ! numb] ( grants made p]
 #aj1jjj am\nt2  7#b7 ! av]age am\nt ( a
 grant aw>d2  7#c7 an analysis ( !      
program e/abli%$ "u ?is section &       

recomm5dations = improvem5t2  7#d7 !    
av]age "t f receipt ( an application to 
approval ( grant "u ?is section2 &  7#e7
 ! av]age "t f approval ( grant to      
disbursem5t ( grant funds4  7s7         
,au?orizations ( appropriations ,!re is 
au?orization to be appropriat$          
#ejj1jjj1jjj1jjj ( ! ,,sba ,adm9i/rator 
to c>ry out ?is section4 ,congress %all 
consid] increas+ funds at ! reque/ ( !  
,,sba ,adm9i/rator4  7t7 ,t]m9ation ,!  
au?ority to c>ry out grants "u ?is      
subsection %all t]m9ate on ,april #cj1  
#bjba4