,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fiec ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #ai1 #bjbj,ms4 ,%alala 7= h]self & ,ms4 ,h\lahan7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,en]gy & ,comm]ce1 & 9 addition to ! ,committee on ,ways & ,means1 = 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% ! ,p&emic ,respond] ,s]vice ,aw>d program to express our gratitude to front-l9e heal? c>e work]s4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,p&emic ,respond] ,s]vice ,aw>d ,act4 #b4 ,e/abli%m5t ( ,p&emic ,respond] ,s]vice ,aw>d ,program 7a7 ,entitlem5t ,subject to subsection 7c71 ea* qualifi$ heal? c>e work] %all be entitl$ to a p&emic respond] s]vice aw>d1 z det]m9$ "u subsection 7b74 7b7 ,det]m9ation ( aw>d 7#a7 ,9 g5]al ,except z provid$ "u subsection 7c77#c77;,b77ii71 9 ! case ( a qualifi$ heal? c>e work]1 ! am\nt ( ! p&emic respond] s]vice aw>d %all be equal to-- 7,a7 ! applicable p]c5tage ( ! am\nt det]m9$ "u p>agraph 7#b7 = ! cal5d> ye> 9 :i* ! application describ$ 9 subsection 7c77#b7 has be5 submitt$ by su* work] & approv$ by ! ,secret>y2 & 7,b7 ! applicable p]c5tage ( ! am\nt det]m9$ "u p>agraph 7#b7 = ea* ( ! #c cal5d> ye>s subsequ5t to ! ye> describ$ 9 subp>agraph 7,a74 7#b7 ,annual am\nt 7,a7 ,9 g5]al ,! am\nt det]m9$ "u ?is p>agraph %all be equal to-- 7i7 = cal5d> ye> #bjba1 #aj1jjj2 & 7ii7 9 ! case ( any cal5d> ye> beg9n+ aft] #bjba1 ! doll> am\nt 9 clause 7i71 z increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt2 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf = su* cal5d> ye>1 det]m9$ by sub/itut+ #bjbj = #bjaf 9 subp>agraph 7,a77ii7 !re(4 7,b7 ,r\nd+ ,if any increase "u subp>agraph 7,a7 is n a multiple ( #ajj1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #ajj4 7#c7 ,applicable p]c5tage 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a71 ) respect to any qualifi$ heal? c>e work]1 ! applicable p]c5tage %all be det]m9$ 9 accordance ) ! foll[+ table3 ,if ! numb] ( days dur+ ! applicable p]iod 9 :i* ! individual,the applicable provid$ eligible s]vices 03p]c5tage is3,equal to or great] ?an #ahj days#ajj percent,greater ?an #aej days & less ?an #ahj days#hg4e percent,greater ?an #abj days & less ?an #aea days#ge percent,greater ?an #ij days & less ?an #aba days#fb4e percent,greater ?an #fj days & less ?an #ia days#ej percent,greater ?an #cj days & less ?an #fa days#cg4e percent,greater ?an #f days & less ?an #ca days#be percent,less ?an #g days#ab4e p]c5t4 7,b7 ,dea? or hospitalization ( qualifi$ heal? c>e work] ,9 ! case ( any qualifi$ heal? c>e work] :o 0 hospitaliz$ or di$ z a result ( contract+ ,,covid-#ai1 ! applicable p]c5tage %all be #ajj p]c5t4 7,c7 ,det]m9+ "w p]=m$ dur+ illness ,9 ! case ( any qualifi$ heal? c>e work] :o 0 unable to provide eligible s]vices = any p]iod ( days dur+ ! applicable p]iod z a result ( contract+ ,,covid-#ai1 su* p]iod ( days %all be includ$ = purposes ( det]m9+ ! applicable p]c5tage ) respect to su* work] "u ?is p>agraph4 7c7 ,p&emic ,respond] ,s]vice ,aw>d ,program 7#a7 ,e/abli%m5t 7,a7 ,p&emic respond] sav+s acc\nts ,except z provid$ 9 subp>agraph 7,b71 n lat] ?an #ab mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all e/abli% ! ,p&emic ,respond] ,s]vice ,aw>d ,program to c>ry out ! purposes ( ?is section4 7,b7 ,p&emic respond] *ild sav+s acc\nts ,n lat] ?an ,decemb] #ca1 #bjba1 ! ,secret>y %all e/abli% ! ,p&emic ,respond] ,*ild ,sav+s ,acc\nt ,program to c>ry out ! purposes ( p>agraph 7#e74 7#b7 ,applications 7,a7 ,9 g5]al ,an individual claim+ or apply+ = a p&emic respond] s]vice aw>d "u ?is section %all submit an application to ! ,secret>y at su* "t1 9 su* mann]1 & conta9+ su* in=mation z ! ,secret>y may require4 7,b7 ,in=mation made available to public ,n lat] ?an #ab mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all make publicly available all in/ructions & =ms necess>y = an individual to apply = a p&emic respond] s]vice aw>d "u ?is section1 includ+-- 7i7 guidel9es reg>d+ ! processes = det]m9+ entitlem5t to1 & ! am\nt (1 su* aw>d2 7ii7 processes = ! employ] ( any individual to c]tify-- 7,i7 t su* individual provid$ eligible s]vices2 & 7,,ii7 ! numb] ( days dur+ ! applicable p]iod 9 :i* su* individual provid$ su* s]vices4 7,c7 ,limitation ,! ,secret>y %all n accept or approve any application submitt$ by an individual aft] ! date :i* is #e ye>s aft] ! date describ$ 9 subsection 7d77#a77;,b74 7,d7 ,dea? ( qualifi$ heal? c>e work] ,9 ! case ( an individual describ$ 9 subsection 7d77#e77;,a7 :o has di$ due to ,,covid-#ai prior to fil+ an application describ$ 9 subp>agraph 7,a71 ! ,secret>y %all e/abli% a proc$ure to p]mit ! sp\se ( su* work] or any dep5d5t ( su* work] to file an application "u su* subp>agraph to provide =-- 7i7 e/abli%m5t ( a p&emic respond] sav+s acc\nt 7z describ$ 9 p>agraph 7#c77 on behalf ( su* sp\se or a p&emic respond] *ild sav+s acc\nt 7z describ$ 9 p>agraph 7#e77 on behalf ( a dep5d5t describ$ 9 subp>agraph 7,a7 ( su* p>agraph2 & 7ii7 transf] ( any p&emic respond] s]vice aw>d to :i* ! deceas$ individual w\ld o!rwise be entitl$ "u ?is section to su* acc\nt4 7#c7 ,p&emic ,respond] ,sav+s ,acc\nt 7,a7 ,9 g5]al ,) respect to ea* qualifi$ heal? c>e work]1 ! ,secret>y %all e/abli% & ma9ta9 a sep>ate tru/ acc\nt 7ref]r$ to 9 ?is section z a p&emic respond] sav+s acc\nt7 on behalf ( su* work]1 :i* %all consi/ ( any p&emic respond] s]vice aw>d to :i* su* work] is entitl$ "u ?is section4 7,b7 ,transf] to acc\nt 7i7 ,9 g5]al ,except z provid$ "u clause 7ii71 ) respect to ea* qualifi$ heal? c>e work]1 = ea* cal5d> ye> describ$ 9 p>agraph 7#a7 ( subsection 7b71 ! ,secret>y %all transf] f ! g5]al fund ( ! ,treasury ( ! ,unit$ ,/ates to ! p&emic respond] sav+s acc\nt ( su* work] an am\nt equal to ! applicable p]c5tage ( ! am\nt det]m9$ "u p>agraph 7#b7 ( su* subsection ) respect to su* ye>4 7ii7 ,exception = loan repaym5t ,9 ! case ( a qualifi$ heal? c>e work] :o1 pursuant to _! application "u p>agraph 7#b71 elects to apply ! entirety ( ! p&emic respond] s]vice aw>d to :i* !y are entitl$ = a qualifi$ purpose describ$ 9 subsection 7d77#f77;,a71 ! ,secret>y %all1 dur+ ! cal5d> ye> 9 :i* su* application is approv$1 transf] f ! g5]al fund ( ! ,treasury ( ! ,unit$ ,/ates to ! p&emic respond] sav+s acc\nt ( su* work] an am\nt equal to #djj p]c5t ( ! applicable p]c5tage ( ! am\nt det]m9$ "u p>agraph 7#b7 ( subsection 7b7 ) respect to su* ye>4 7#d7 ,di/ribution ( aw>d am\nts ,! ,secret>y %all e/abli% su* guidel9es z may be necess>y to ensure t-- 7,a7 funds held 9 a p&emic respond] sav+s acc\nt are )drawn or transf]r$-- 7i7 only = qualifi$ purposes or transf] to a p&emic respond] *ild sav+s acc\nt2 7ii7 at ! direction ( ! qualifi$ heal? c>e work]2 & 7iii7 9 su* proportion or am\nt z is direct$ by su* work]2 7,b7 n great] ?an #d )drawals are made f su* acc\nt dur+ any cal5d> ye>2 & 7,c7 b5efici>y designations = su* acc\nt are made 9 ! case ( ! dea? ( su* work]4 7#e7 ,p&emic respond] *ild sav+s acc\nt 7,a7 ,9 g5]al ,at ! election ( any qualifi$ heal? c>e work]1 ! ,secret>y %all e/abli% & ma9ta9 a sep>ate tru/ acc\nt 7ref]r$ to 9 ?is section z a p&emic respond] *ild sav+s acc\nt7 on behalf ( any dep5d5t 7z designat$ by su* work]7 :o1 at ! "t ( su* election1 has n atta9$ #ah ye>s ( age & :i* %all consi/ ( su* am\nts z are elect$ by su* work] to be transf]r$ to su* acc\nt4 7,b7 ,inve/m5t )\t fees ,any am\nt transf]r$ to a p&emic respond] *ild sav+s acc\nt %all be inve/$ solely 9 ,unit$ ,/ates ,treasury bonds4 ,no fees %all be assess$ on p>ticipants 9 ! ,p&emic ,respond] ,*ild ,sav+s ,acc\nt ,program4 7,c7 ,acc\nts may n be assign$ ,an acc\nt e/abli%$ on behalf ( an individual "u ! ,p&emic ,respond] ,*ild ,sav+s ,acc\nt ,program may n be pl$g$ or assign$ to any o!r p]son1 & any transf] to su* acc\nt by a qualifi$ heal? c>e work] may n subsequ5tly be transf]r$ or return$ to ! p&emic respond] sav+s acc\nt ( su* work]4 7,d7 ,di/ribution ( am\nts 9 p&emic respond] *ild sav+s acc\nt ,! ,secret>y %all e/abli% su* guidel9es z may be necess>y to ensure t-- 7i7 funds held 9 a p&emic respond] *ild sav+s acc\nt are )drawn or transf]r$-- 7,i7 only = purposes describ$ 9 subp>agraphs 7,a7 ?r\gh 7,g7 ( subsection 7d77#f7 ) respect to ! individual on ^: behalf su* acc\nt has be5 e/abli%$2 & 7,,ii7 except = purposes describ$ 9 subp>agraph 7,a7 or 7,b7 ( subsection 7d77#f71 only aft] su* individual has atta9$ #ah ye>s ( age & at ! direction ( su* individual & 9 su* proportion or am\nt z is direct$ by su* individual2 7ii7 n great] ?an #d )drawals are made f su* acc\nt dur+ any cal5d> ye>2 & 7iii7 b5efici>y designations = su* acc\nt are made 9 ! case ( ! dea? ( ! individual on ^: behalf an acc\nt 0 e/abli%$4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,applicable p]iod ,! t]m applicable p]iod means ! p]iod-- 7,a7 beg9n+ on ,janu>y #bg1 #bjbj2 & 7,b7 end+ on ! date on :i* ! ,secret>y ( ,heal? & ,human ,s]vices det]m9es t ! public heal? em]g5cy decl>$ by su* ,secret>y "u section #cai ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 on ,janu>y #ca1 #bjbj1 ) respect to ,,covid-#ai1 has end$4 7#b7 ,,covid-#ai ,! t]m ,,covid-#ai means ! virus ,,s>s-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai74 7#c7 ,dep5d5t ,! t]m dep5d5t has ! same mean+ giv5 su* t]m "u section #aeb ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#d7 ,eligible s]vices 7,a7 ,9 g5]al ,subject to subp>agraph 7,c71 ! t]m eligible s]vices means1 ) respect to any individual1 s]vices describ$ 9 subp>agraph 7,b7 :i* 7 provid$ by su* individual 9 p]son dur+ ! applicable p]iod 9 a "w environm5t 9 :i*-- 7i7 !re 0 an elevat$ risk ( su* individual contract+ ,,covid-#ai 7z det]m9$ by ! ,secret>y1 9 consultation ) ! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion & ! ,occupational ,safety & ,heal? ,adm9i/ration72 or 7ii7 su* s]vices 7 provid$ to individuals :o _h be5 diagnos$ ) ,,covid-#ai or :o 7 at a high risk ( hav+ contract$ ,,covid-#ai4 7,b7 ,description ( s]vices ,! s]vices describ$ 9 ?is subp>agraph are ! foll[+3 7i7 ,em]g5cy m$ical s]vices 7z def9$ 9 section #ccj;,j7e77#a7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bed;c-#ae7;e77#a7774 7ii7 ,heal? c>e or pati5t c>e s]vices )9 a hospital 7includ+ any tempor>y hospital e/abli%$ = ! purpose ( treat+ l>ge numb]s ( individuals diagnos$ ) ,,covid-#ai71 includ+ sanitation1 security1 transportation1 & food s]vices4 7iii7 ,heal? c>e s]vices relat$ to ,,covid-#ai )9 a m$ical practice1 heal? c>e c5t]1 or cl9ic1 includ+ any tempor>y facility 7su* z a ,,covid-#ai te/+ site7 :i* 0 e/abli%$ 9 response to ,,covid-#ai4 7iv7 ,home-bas$ & community-bas$ "w1 includ+-- 7,i7 home heal? c>e1 resid5tial c>e1 & assi/ance ) activities ( daily liv+2 & 7,,ii7 any s]vices or c>e provid$ by direct c>e work]s 7z def9$ 9 p>agraph 7#af7 ( section #gii;,b ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #biep771 p]sonal c>e aides1 & home heal? aides4 7v7 ,behavioral heal? s]vices1 includ+ m5tal heal? s]vices & sub/ance abuse c\nsel+4 7vi7 ,nurs+ c>e1 resid5tial c>e1 or support /aff s]vices )9 a nurs+ home or o!r resid5tial facility1 includ+ community gr\p homes4 7vii7 ,mortu>y s]vices4 7,c7 ,additional s]vices ,! t]m eligible s]vices %all include1 ) respect to any individual1 any s]vices :i*-- 7i7 7 provid$ by su* individual 9 p]son dur+ ! applicable p]iod 9 a "w environm5t describ$ 9 clause 7i7 or 7ii7 ( subp>agraph 7,a72 7ii7 are n describ$ 9 subp>agraph 7,b72 & 7iii7 h be5 id5tifi$ by ! ,secret>y1 9 consultation ) ! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion & ! ,occupational ,safety & ,heal? ,adm9i/ration1 z-- 7,i7 7aa7 involv+ ! provision ( c>e or treatm5t to individuals :o _h be5 diagnos$ ) ,,covid-#ai2 or 7bb7 involv+ ! op]ation ( a facility :i* provides c>e or treatm5t to individuals :o _h be5 diagnos$ ) ,,covid-#ai2 & 7,,ii7 hav+ a risk ( exposure to ,,covid-#ai :i* is comp>able to a heal? c>e provid] 9 a hospital :o is treat+ individuals :o h be5 diagnos$ ) ,,covid-#ai4 7#e7 ,qualifi$ heal? c>e work] ,! t]m qualifi$ heal? c>e work] means an individual :o-- 7,a7 provid$ eligible s]vices2 & 7,b7 subject to p>agraph 7#b77;,d7 ( subsection 7c71 has fil$ an application to receive a p&emic respond] s]vice aw>d pursuant to su* subsection :i* is approv$ by ! ,secret>y4 7#f7 ,qualifi$ purposes ,! t]m qualifi$ purposes means any ( ! foll[+ ) respect to ! qualifi$ heal? c>e work]1 _! sp\se1 or any ( _! dep5d5ts3 7,a7 ,paym5t to ! hold] (-- 7i7 a loan made1 insur$1 or gu>ante$ "u title ,,iv ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj et seq472 or 7ii7 a private education loan 7z def9$ 9 section #adj7;a7 ( ! ,tru? 9 ,l5d+ ,act 7#ae ,u4,s4,c4 #afej7;a7774 7,b7 7i7 ,paym5t-- 7,i7 to an eligible in/itution = qualifi$ high] education exp5ses 7z def9$ 9 section #ebi7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf72 7,,ii7 = ! co/s ( a regi/]$ appr5tice%ip2 or 7,,iii7 = ! co/s ( tra9+ provid$ by a jo9t labor-managem5t p>tn]%ip4 7ii7 ,9 ?is subp>agraph-- 7,i7 ! t]m eligible in/itution means-- 7aa7 an in/itution ( high] education1 z def9$ "u section #aja ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajja71 t has 9 effect a program p>ticipation agreem5t "u section #dhg ( su* ,act 7#bj ,u4,s4,c4 #ajid7 & is eligible to p>ticipate 9 any ( ! programs "u title ,,iv ( su* ,act 7#bj ,u4,s4,c4 #ajgj et seq472 & 7bb7 a po/second>y vocational in/itution1 z def9$ "u section #ajb7;c7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajja7;c771 t has 9 effect a program p>ticipation agreem5t "u section #dhg ( su* ,act 7#bj ,u4,s4,c4 #ajid7 & is eligible to p>ticipate 9 any ( ! programs "u title ,,iv ( su* ,act 7#bj ,u4,s4,c4 #ajgj et seq472 & 7,,ii7 ! t]m regi/]$ appr5tice%ip means an appr5tice%ip regi/]$ "u ! ,act ( ,augu/ #af1 #aicg 7commonly kn[n z ! #8,national ,appr5tice%ip ,act'2 #ej ,/at4 #ffd1 *apt] #ffc2 #bi ,u4,s4,c4 #ej et seq471 t meets any requirem5t1 /&>d1 or rule promulgat$ "u su* ,act z 9 effect on ,decemb] #cj1 #bjai4 7,c7 ,transf] to an eligible retirem5t plan1 z def9$ 9 section #djb7;c77#h77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,d7 ,transf] to an ,,able acc\nt e/abli%$ "u section #ebi;,a ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,e7 ,transf] to ! p]sonal bank acc\nt ( ! individual = em]g5cy exp5ses1 provid$ t ! total am\nt transf]r$ dur+ any cal5d> ye> does n exce$ #a1jjj4 7,f7 ,paym5t relat$ to pur*ase ( a pr9cipal resid5ce by a fir/-"t homebuy] 7z su* t]ms are def9$ 9 subsection 7c7 ( section #cf ( ! ,int]nal ,rev5ue ,code ( #aihf74 7,g7 ,paym5t relat$ to />t-up exp5ditures 7z def9$ 9 subsection 7c77#a7 ( section #aie ( ! ,int]nal ,rev5ue ,code ( #aihf74 7#g7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7e7 ,exclusion f income & ,f$]al programs 7#a7 ,gross income ,= purposes ( ! ,int]nal ,rev5ue ,code ( #aihf1 any paym5t or transf] made ) respect to or on behalf ( any individual "u ?is section %all n be includ$ 9 ! gross income ( any su* individual4 7#b7 ,f$]al programs ,! am\nt ( any paym5t or transf] made ) respect to or on behalf ( any individual "u ?is section %all n be tak5 into acc\nt z income or res\rces = purposes ( det]m9+ ! eligibility ( su* individual or any o!r individual = b5efits or assi/ance1 or ! am\nt or ext5t ( su* b5efits or assi/ance1 "u any ,f$]al program or "u any ,/ate or local program f9anc$ 9 :ole or 9 "p ) ,f$]al funds4