#aaf? ,,congress  #b;d ,session  ,h4 ,r4
 #gcbg  ,,an ,,act  ,mak+ additional    
supplem5tal appropriations = disa/]     
relief requirem5ts = ! fiscal ye> end+  
,septemb] #cj1 #bjbj1 & = o!r purposes4 
#a4 ,%ort ,title ,?is ,act may be cit$ z
 ! ,*ild ,c>e = ,economic ,recov]y ,act4
  #b4 ,ref]5ces ,except z expressly     
provid$ o!rwise1 any ref]5ce to ?is ,act
 conta9$ 9 any division ( ?is ,act %all 
be treat$ z ref]r+ only to ! provisions 
( t division4  ,a ,em]g5cy ,*ild ,c>e   
,support ,appropriations  ,! foll[+ sums
 9 ?is ,act are appropriat$1 out ( any  
money 9 ! ,treasury n o!rwise           
appropriat$1 = ! fiscal ye> end+        
,septemb] #cj1 #bjbj1 & = o!r purposes1 
namely3  ,i ,dep>tm5t ( ! ,treasury     
,int]nal ,rev5ue ,s]vices  ,taxpay]     
,s]vices ,= an additional am\nt =       
,taxpay] ,s]vices1 #e1jjj1jjj1 to rema9 
available until exp5d$1 = mak+ grants "u
 ! ,community ,volunte] ,income ,tax    
,assi/ance ,mat*+ ,grants ,program      
e/abli%$ "u section #gebf;,a ( !        

,int]nal ,rev5ue ,code ( #aihf3         
,provid$1 ,t ! mat*+ funds requirem5t 9 
section #gebf;,a7b77#b7 %all n apply to 
funds made available "u ?is head+ 9 ?is 
,act3 ,provid$ fur!r1 ,t su* am\nt is   
designat$ by ! ,congress z be+ = an     
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  ,,ii ,dep>tm5t ( ,heal? &
 ,human ,s]vices  ,adm9i/ration =       
,*ildr5 & ,families  ,social ,s]vices   
,block ,grant ,= an additional am\nt =  
,social ,s]vices ,block ,grant1         
#hej1jjj1jjj1 to rema9 available until  
,septemb] #cj1 #bjba1 = mak+ grants to  
,/ates pursuant to section #bjjb ( !    
,social ,security ,act3 ,provid$1 ,t !  
am\nt made available "u ?is head+ 9 ?is 
,act %all be us$ = necess>y exp5ses =   
family c>e = ess5tial work]s1 pursuant  
to section #dji ( division ,b ?is ,act3 
,provid$ fur!r1 ,t su* am\nt is         
designat$ by ! ,congress z be+ = an     
em]g5cy requirem5t pursuant to section  

#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4 ,,*ild ,,c>e ,,&          
,,developm5t ,,fund ,= an additional    
am\nt = ,*ild ,c>e & ,developm5t ,fund1 
#aj1jjj1jjj1jjj1 to rema9 available     
until ,septemb] #cj1 #bjbd1 = necess>y  
exp5ses = infra/ructure grants to       
improve *ild c>e safety1 includ+ ne$s   
assessm5ts1 pursuant to section #dah;,a 
( ,"p ,a ( title ,,iv ( ! ,social       
,security ,act1 z add$ by division ,b ( 
?is ,act3 ,provid$1 ,t funds made       
available "u ?is head+ 9 ?is ,act may be
 us$ = grants = ! con/ruction1          
alt]ation1 or r5ovation ( non-f$]ally   
own$ facilities to improve *ild c>e     
safety3 ,provid$ fur!r1 ,t all          
con/ruction1 alt]ation1 or r5ovation "w1
 c>ri$ out 9 :ole or 9 "p ) funds       
appropriat$ "u ?is head+ 9 ?is ,act1    
%all be subject to ! requirem5ts (      
sub*apt] ,,iv ( *apt] #ca ( title #dj1  
,unit$ ,/ates ,code 7commonly ref]r$ to 
z ! ,davis-,bacon ,act73 ,provid$ fur!r1

 ,t su* am\nt is designat$ by !         
,congress z be+ = an em]g5cy requirem5t 
pursuant to section #bea7;b77#b77;,a77i7
 ( ! ,balanc$ ,budget & ,em]g5cy        
,deficit ,control ,act ( #aihe4  ,,iii  
,g5]al ,provisions--,?is ,division      
#cja4 ,ea* am\nt appropriat$ or made    
available by ?is ,act is 9 addition to  
any am\nts o!rwise appropriat$ = !      
fiscal ye> involv$4  #cjb4 ,no "p ( any 
appropriation conta9$ 9 ?is ,act %all   
rema9 available = obligation beyond !   
curr5t fiscal ye> unless expressly s    
provid$ h]e94  #cjc4 ,unless o!rwise    
provid$ = by ?is ,act1 ! additional     
am\nts appropriat$ by ?is ,act to       
appropriations acc\nts %all be available
 "u ! au?orities & conditions applicable
 to su* appropriations acc\nts = fiscal 
ye> #bjbj4  #cjd4 ,ea* am\nt designat$ 9
 ?is ,act by ! ,congress z be+ = an     
em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe %all be available 7or      

resc9d$ or transf]r$1 if applicable7    
only if ! ,presid5t subsequ5tly s       
designates all su* am\nts & transmits   
su* designations to ! ,congress4  #cje4 
,any am\nt appropriat$ by ?is ,act1     
designat$ by ! ,congress z an em]g5cy   
requirem5t pursuant to section          
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe & subsequ5tly s designat$  
by ! ,presid5t1 & transf]r$ pursuant to 
transf] au?orities provid$ by ?is ,act  
%all reta9 su* designation4  #cjf4      
,budget>y ,effects  7a7 ,/atutory       
,,paygo ,scorec>ds ,! budget>y effects (
 division ,b %all n be ent]$ on ei!r    
,,paygo scorec>d ma9ta9$ pursuant to    
section #d7;d7 ( ! ,/atutory            
,pay-,z-,y-,g ,act ( #bjaj4  7b7 ,s5ate 
,,paygo ,scorec>ds ,! budget>y effects (
 division ,b %all n be ent]$ on any     
,,paygo scorec>d ma9ta9$ = purposes (   
section #dajf ( ,h4 ,con4 ,res4 #ga     
7#aae? ,congress74  7c7 ,classification 
( ,budget>y ,effects ,not)/&+ ,rule #c (

 ! ,budget ,scorekeep+ ,guidel9es set =?
 9 ! jo9t explanatory /atem5t ( !       
committee ( conf]5ce accompany+         
,conf]5ce ,report #aje-bag & section    
#bej7;c77#h7 ( ! ,balanc$ ,budget &     
,em]g5cy ,deficit ,control ,act ( #aihe1
 ! budget>y effects ( division ,b %all n
 be e/imat$--  7#a7 = purposes ( section
 #bea ( su* ,act2 &  7#b7 = purposes (  
p>agraph 7#d77;,c7 ( section #c ( !     
,/atutory ,pay-,z-,y-,g ,act ( #bjaj z  
be+ includ$ 9 an appropriation ,act4    
,?is division may be cit$ z ! ,em]g5cy  
,*ild ,c>e ,support ,appropriations     
,act1 #bjbj4  ,b ,work] ,access to ,*ild
 & ,family ,c>e  #dja4 ,%ort ,title ,?is
 division may be cit$ z ! ,work] ,access
 to ,*ild & ,family ,c>e ,act4  #djb4   
,refundability & enhancem5t ( *ild &    
dep5d5t c>e tax cr$it  7a7 ,treatm5t (  
cr$it z refundable ,section #ba ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7g7 ,treatm5t ( cr$it z    
refundable ,9 ! case ( an individual o!r

 ?an a nonresid5t ali51 ! cr$it all[$ "u
 subsection 7a7 %all be treat$ z a cr$it
 all[$ "u subp>t ,c 7& n all[$ "u ?is   
subp>t74  4  7b7 ,increase 9 applicable 
p]c5tage ,section #ba7;a77#b7 ( su*     
,code is am5d$-- 7#a7 by /rik+ #ce p]c5t
 & ins]t+ #ej p]c5t1 &  7#b7 by /rik+   
#ae1jjj & ins]t+ #abj1jjj4  7c7         
,increase 9 doll> limit on am\nt        
cr$itable ,section #ba7;c7 ( su* ,code  
is am5d$--  7#a7 by /rik+ #c1jjj 9      
p>agraph 7#a7 & ins]t+ #f1jjj1 &  7#b7  
by /rik+ #f1jjj 9 p>agraph 7#b7 & ins]t+
 twice ! am\nt 9 effect "u p>agraph     
7#a74  7d7 ,inflation adju/m5t ,section 
#ba7;e7 ( su* ,code is am5d$ by add+ at 
! end ! foll[+ new p>agraph3  7#aa7     
,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjbj1 ! #abj1jjj am\nt 9 subsection    
7a77#b7 & ! #f1jjj am\nt 9 subsection   
7c77#a7 %all ea* be increas$ by an am\nt
 equal to--  7,a7 su* doll> am\nt1      
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      

cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ #bjai = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  ,if any     
increase det]m9$ "u ?is p>agraph is n a 
multiple ( #ajj1 su* increase %all be   
r\nd$ to ! next highe/ multiple ( #ajj4 
4  7e7 ,con=m+ am5dm5t ,section         
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ #ba 7by      
reason ( subsection 7g7 !re(71 be=e     
#be;,a4  7f7 ,coord9ation ) possession  
tax sy/ems ,section #ba7;g77#a7 ( !     
,int]nal ,rev5ue ,code ( #aihf 7z add$  
by ?is section7 %all n apply to any     
p]son--  7#a7 to :om a cr$it is all[$   
aga9/ taxes impos$ by a possession ) a  
mirror code tax sy/em by reason ( !     
application ( section #ba ( su* ,code 9 
su* possession = su* taxable ye>1 or    
7#b7 to :om a cr$it w\ld be all[$ aga9/ 
taxes impos$ by a possession :i* does n 
h a mirror code tax sy/em if !          
provisions ( section #ba ( su* ,code _h 
be5 9 effect 9 su* possession = su*     
taxable ye>4  7g7 ,effective date ,!    

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  #djc4 ,increase 9 exclusion
 = employ]-provid$ dep5d5t c>e assi/ance
  7a7 ,9 g5]al ,section                 
#abi7;a77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #e1jjj  
7#b1ejj & ins]t+ #aj1ejj 7half su* doll>
 am\nt4  7b7 ,inflation adju/m5t        
,section #abi7;a77#b7 is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,d7
 ,inflation adju/m5t ,9 ! case ( any    
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjbj1 ! #aj1ejj am\nt 9 subp>agraph    
7,a7 %all be increas$ by an am\nt equal 
to--  7i7 su* doll> am\nt1 multipli$ by 
7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ #bjai = #bjaf 9 subp>agraph   
7,a77ii7 !re(4  ,any increase det]m9$ "u
 ! prec$+ s5t5ce :i* is n a multiple (  
#ej1 %all be r\nd$ to ! next highe/     
multiple ( #ej4  4  7c7 ,effective date 
,! am5dm5t made by ?is section %all     

apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4  7d7 ,plan am5dm5ts
 ,a plan or o!r arrangem5t t o!rwise    
satisfies all applicable requirem5ts (  
sections #ajf1 #abe1 & #abi ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7includ+ any     
rules or regulations !reund]7 %all n    
fail to be treat$ z a cafet]ia plan or  
dep5d5t c>e flexible sp5d+ arrangem5t   
m]ely because su* plan or arrangem5t is 
am5d$ pursuant to ! am5dm5ts made by ?is
 section & su* am5dm5t is retroactive1  
if--  7#a7 su* am5dm5t is adopt$ no lat]
 ?an ! la/ day ( ! fir/ plan ye> beg9n+ 
aft] ,decemb] #ca1 #bjai1 &  7#b7 ! plan
 or arrangem5t is op]at$ consi/5t ) !   
t]ms ( su* am5dm5t dur+ ! p]iod beg9n+  
on ! effective date ( ! am5dm5t & end+  
on ! date ! am5dm5t is adopt$4  #djd4   
,payroll cr$it = c]ta9 fix$ exp5ses (   
*ild c>e facilities subject to closure  
by reason ( ,,covid-#ai  7a7 ,9 g5]al ,9
 ! case ( an eligible employ]1 !re %all 
be all[$ z a cr$it aga9/ applicable     
employm5t taxes = ea* cal5d> qu>t] an   

am\nt equal to #ej p]c5t ( ! qualifi$   
fix$ exp5ses paid or incurr$ by su*     
employ] dur+ su* cal5d> qu>t]4  7b7     
,limitations & refundability  7#a7      
,ov]all qu>t]ly doll> limitation ,!     
qualifi$ fix$ exp5ses :i* may be tak5   
into acc\nt "u subsection 7a7 7det]m9$  
aft] ! application ( p>agraph 7#b77 by  
any eligible employ] = any cal5d> qu>t] 
%all n exce$ ! lea/ (--  7,a7 ! qualifi$
 fix$ exp5ses paid by ! eligible employ]
 9 ! same cal5d> qu>t] ( cal5d> ye>     
#bjai1  7,b7 #be1jjj1jjj1 or  7,c7 !    
great] (-- 7i7 #be p]c5t ( ! wages paid 
) respect to ! employm5t ( all !        
employees ( ! eligible employ] = su*    
cal5d> qu>t]1 or  7ii7 #f4be p]c5t ( !  
gross receipts ( ! eligible employ] =   
cal5d> ye> #bjai4  7#b7 ,p] facility    
qu>t]ly doll> limitation ,! qualifi$    
fix$ exp5ses :i* may be tak5 into acc\nt
 "u subsection 7a7 by any eligible      
employ] = any cal5d> qu>t] ) respect to 
any facility ( su* employ] %all n exce$ 
#ej1jjj4  7#c7 ,cr$it limit$ to c]ta9   

employm5t taxes ,! cr$it all[$ by       
subsection 7a7 ) respect to any cal5d>  
qu>t] %all n exce$ ! applicable         
employm5t taxes = su* cal5d> qu>t]      
7r$uc$ by any cr$its all[$ "u           
subsections 7e7 & 7f7 ( section #caaa ( 
su* ,code1 sections #gjja & #gjjc ( !   
,families ,fir/ ,coronavirus ,response  
,act1 & section #bcja ( ! ,,c>es ,act1 =
 su* qu>t]7 on ! wages paid ) respect to
 ! employm5t ( all ! employees ( !      
eligible employ] = su* cal5d> qu>t]4    
7#d7 ,refundability ( excess cr$it  7,a7
 ,9 g5]al ,if ! am\nt ( ! cr$it "u      
subsection 7a7 exce$s ! limitation (    
p>agraph 7#c7 = any cal5d> qu>t]1 su*   
excess %all be treat$ z an ov]paym5t t  
%all be refund$ "u sections #fdjb7;a7 & 
#fdac7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7,b7 ,treatm5t ( paym5ts ,=     
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 any am\nts due to  
an employ] "u ?is p>agraph %all be      
treat$ 9 ! same mann] z a refund due f a
 cr$it provision ref]r$ to 9 subsection 

7b77#b7 ( su* section4  7c7 ,def9itions 
,= purposes ( ?is section--  7#a7       
,applicable employm5t taxes ,! t]m      
applicable employm5t taxes means !      
foll[+3 7,a7 ,! taxes impos$ "u section 
#caaa7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7,b7 ,s mu* ( ! taxes impos$ "u 
section #cbba7;a7 ( su* ,code z are     
attributable to ! rate 9 effect "u      
section #caaa7;a7 ( su* ,code4  7#b7    
,eligible employ]  7,a7 ,9 g5]al ,! t]m 
eligible employ] means any employ]--    
7i7 :i* 0 c>ry+ on a trade or bus9ess   
engag$ 9 ! provision ( *ild c>e         
assi/ance at a qualifi$ *ild c>e        
facility 7)9 ! mean+ ( section          
#de;,f7c77#b77;,a7 ( su* ,code )\t reg>d
 to ! la/ s5t5ce !re(7 at any "t dur+   
cal5d> ye> #bjbj1 &  7ii7 ) respect to  
any cal5d> qu>t]1 = :i*--  7,i7 !       
op]ation ( ! trade or bus9ess describ$ 9
 clause 7i7 is fully or p>tially susp5d$
 dur+ ! cal5d> qu>t] due to ord]s f an  
appropriate gov]nm5tal au?ority limit+  
comm]ce1 travel1 or gr\p meet+s 7=      

comm]cial1 social1 religi\s1 or o!r     
purposes7 due to ! coronavirus disease  
#bjai 7,,covid-#ai71 or  7,,ii7 su*     
cal5d> qu>t] is )9 ! p]iod describ$ 9   
subp>agraph 7,b74  7,b7 ,significant    
decl9e 9 gross receipts ,! p]iod        
describ$ 9 ?is subp>agraph is ! p]iod-- 
7i7 beg9n+ ) ! fir/ cal5d> qu>t] beg9n+ 
aft] ,decemb] #ca1 #bjai1 = :i* gross   
receipts 7)9 ! mean+ ( section #ddh7;c7 
( ! ,int]nal ,rev5ue ,code ( #aihf7 = ! 
cal5d> qu>t] are less ?an #ij p]c5t (   
gross receipts = ! same cal5d> qu>t] 9 !
 prior ye>1 &  7ii7 end+ ) ! cal5d>     
qu>t] foll[+ ! fir/ cal5d> qu>t] beg9n+ 
aft] a cal5d> qu>t] describ$ 9 clause   
7i7 = :i* gross receipts ( su* employ]  
are great] ?an #ij p]c5t ( gross        
receipts = ! same cal5d> qu>t] 9 ! prior
 ye>4  7,c7 ,tax-exempt organizations ,9
 ! case ( an organization :i* is        
describ$ 9 section #eja7;c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf & exempt f tax "u
 section #eja7;a7 ( su* ,code--  7i7 any
 ref]5ce 9 ?is section to a trade or    

bus9ess %all be treat$ z a ref]5ce to ! 
op]ations ( su* organization :i* are    
relat$ to ! provision ( *ild c>e        
assi/ance 7)9 ! mean+ ( subp>agraph     
7,a77i771 &  7ii7 any ref]5ce 9 ?is     
section to gross receipts %all be treat$
 z a ref]5ce to gross receipts )9 !     
mean+ ( section #fjcc ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7,d7 ,phase-9 ( 
cr$it :]e bus9ess n susp5d$ & r$uction 9
 gross receipts less ?an #ej p]c5t  7i7 
,9 g5]al ,9 ! case ( any cal5d> qu>t] ) 
respect to :i* an eligible employ] w\ld 
n be an eligible employ] if subp>agraph 
7,b77i7 7 appli$ by sub/itut+ #ej p]c5t 
= #ij p]c5t1 ! am\nt ( ! cr$it all[$ "u 
subsection 7a7 %all be r$uc$ by ! am\nt 
:i* be>s ! same ratio to ! am\nt ( su*  
cr$it 7det]m9$ )\t reg>d to ?is         
subp>agraph7 z-- 7,i7 ! excess gross    
receipts p]c5tage po9t am\nt1 be>s to   
7,,ii7 #dj p]c5tage po9ts4  7ii7 ,excess
 gross receipts p]c5tage po9t am\nt ,=  
purposes ( ?is subp>agraph1 ! t]m excess
 gross receipts p]c5tage po9t am\nt     

means1 ) respect to any cal5d> qu>t]1 ! 
excess (--  7,i7 ! l[e/ ( ! gross       
receipts p]c5tage po9t am\nts det]m9$ ) 
respect to any cal5d> qu>t] dur+ ! p]iod
 end+ ) su* cal5d> qu>t] & beg9n+ ) !   
fir/ cal5d> qu>t] dur+ ! p]iod describ$ 
9 subp>agraph 7,b71 ov]  7,,ii7 #ej     
p]c5tage po9ts4  7iii7 ,gross receipts  
p]c5tage po9t am\nts ,= purposes ( ?is  
subp>agraph1 ! t]m gross receipts       
p]c5tage po9t am\nt means1 ) respect to 
any cal5d> qu>t]1 ! p]c5tage 7express$ z
 a numb] ( p]c5tage po9ts7 obta9$ by    
divid+-- 7,i7 ! gross receipts 7)9 !    
mean+ ( subp>agraph 7,b77 = su* cal5d>  
qu>t]1 by  7,,ii7 ! gross receipts = !  
same cal5d> qu>t] 9 cal5d> ye> #bjai4   
7#c7 ,qualifi$ fix$ exp5ses  7,a7 ,9    
g5]al ,! t]m qualifi$ fix$ exp5ses means
 ! paym5t or accrual1 9 ! ord9>y c\rse (
 ! eligible employ]'s trade or bus9ess1 
( any cov]$ mortgage obligation1 cov]$  
r5t obligation1 or cov]$ utility paym5t4
 ,su* t]m %all n include ! prepaym5t (  
any obligation = a p]iod 9 excess ( a   

mon? unless ! paym5t = su* p]iod is     
cu/om>ily due 9 advance4 ,su* t]m %all n
 include any paym5t or accrual ( any    
obligation or paym5t :i* is ) respect to
 prop]ty :i* is n locat$ 9 ! ,unit$     
,/ates or any possession ( ! ,unit$     
,/ates4  7,b7 ,application ( def9itions 
,! t]ms cov]$ mortgage obligation1 cov]$
 r5t obligation1 & cov]$ utility paym5t 
%all ea* h ! same mean+ z :5 us$ 9      
section #aajf ( ! ,,c>es ,act4  7#d7    
,secret>y ,! t]m ,secret>y means !      
,secret>y ( ! ,treasury or ! ,secret>y's
 delegate4  7#e7 ,wages  7,a7 ,9 g5]al  
,! t]m wages means wages 7z def9$ 9     
section #caba7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf7 & comp5sation 7z def9$ 9 
section #cbca7;e7 ( su* ,code74 ,=      
purposes ( ! prec$+ s5t5ce 7o!r ?an =   
purposes ( subsection 7b77#b771 wages z 
def9$ 9 section #caba7;a7 ( su* ,code   
%all be det]m9$ )\t reg>d to p>agraphs  
7#a71 7#h71 7#aj71 7#ac71 7#ah71 7#ai71 
& 7#bb7 ( section #caba7;b7 ( su* ,code4
  7,b7 ,all[ance = c]ta9 heal? plan     

exp5ses  7i7 ,9 g5]al ,su* t]m %all     
include am\nts paid or incurr$ by !     
eligible employ] to provide & ma9ta9 a  
gr\p heal? plan 7z def9$ 9 section      
#ejjj7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf71 b only to ! ext5t t su*      
am\nts are exclud$ f ! gross income (   
employees by reason ( section #ajf7;a7 (
 su* ,code4  7ii7 ,allocation rules ,=  
purposes ( ?is section1 am\nts treat$ z 
wages "u clause 7i7 %all be treat$ z    
paid ) respect to any employee 7& )     
respect to any p]iod7 to ! ext5t t su*  
am\nts are prop]ly allocable to su*     
employee 7& to su* p]iod7 9 su* mann] z 
! ,secret>y may prescribe4 ,except z    
o!rwise provid$ by ! ,secret>y1 su*     
allocation %all be treat$ z prop]ly made
 if made on ! basis ( be+ pro rata among
 p]iods ( cov]age4  7#f7 ,employ] ,! t]m
 employ] means any employ] 7z def9$ 9   
section #cdja7;d7 ( su* ,code7 ( at lea/
 "o employee on any day 9 cal5d> ye>    
#bjbj4  7#g7 ,o!r t]ms ,except z o!rwise
 provid$ 9 ?is section1 any t]m us$ 9   

?is section :i* is also us$ 9 *apt] #ba 
or #bb ( ! ,int]nal ,rev5ue ,code (     
#aihf %all h ! same mean+ z :5 us$ 9 su*
 *apt]4  7d7 ,aggregation rule ,all     
p]sons treat$ z a s+le employ] "u       
subsection 7a7 or 7b7 ( section #eb ( ! 
,int]nal ,rev5ue ,code ( #aihf1 or      
subsection 7m7 or 7o7 ( section #dad (  
su* ,code1 %all be treat$ z "o employ] =
 purposes ( ?is section4  7e7 ,d5ial (  
d\ble b5efit ,= purposes ( *apt] #a (   
su* ,code1 ! gross income ( any eligible
 employ]1 = ! taxable ye> :i* includes !
 la/ day ( any cal5d> qu>t] ) respect to
 :i* a cr$it is all[$ "u ?is section1   
%all be increas$ by ! am\nt ( su* cr$it4
  7f7 ,c]ta9 gov]nm5tal employ]s  7#a7  
,9 g5]al ,! cr$it "u ?is section %all n 
be all[$ to ! ,f$]al ,gov]nm5t1 !       
gov]nm5t ( any ,/ate1 ( ! ,di/rict (    
,columbia1 or ( any possession ( !      
,unit$ ,/ates1 any tribal gov]nm5t1 or  
any political subdivision1 ag5cy1 or    
in/rum5tality ( any ( ! =ego+4  7#b7    
,exception ,p>agraph 7#a7 %all n apply  

to any organization describ$ 9 section  
#eja7;c77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf & exempt f tax "u section       
#eja7;a7 ( su* ,code4  7g7 ,election n  
,to h section apply ,?is section %all n 
apply ) respect to any eligible employ] 
= any cal5d> qu>t] if su* employ] elects
 7at su* "t & 9 su* mann] z ! ,secret>y 
may prescribe7 n to h ?is section apply4
  7h7 ,transf]s to c]ta9 tru/ funds ,!re
 are h]eby appropriat$ to ! ,f$]al      
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund e/abli%$ "u section #bja ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#dja7 & ! ,social ,security ,equival5t  
,b5efit ,acc\nt e/abli%$ "u section     
#ae;,a7a7 ( ! ,railroad ,retirem5t ,act 
( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77    
am\nts equal to ! r$uction 9 rev5ues to 
! ,treasury by reason ( ?is section 7)\t
 reg>d to ?is subsection74 ,am\nts      
appropriat$ by ! prec$+ s5t5ce %all be  
transf]r$ f ! g5]al fund at su* times & 
9 su* mann] z to replicate to ! ext5t   

possible ! transf]s :i* w\ld h occurr$  
to su* ,tru/ ,fund or ,acc\nt _h ?is    
section n be5 enact$4  7i7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( su* ,code =   
any failure to make a deposit (         
applicable employm5t taxes if !         
,secret>y det]m9es t su* failure 0 due  
to ! anticipation ( ! cr$it all[$ "u ?is
 section4  7j7 ,?ird-,p>ty payors ,any  
cr$it all[$ "u ?is section %all be      
treat$ z a cr$it describ$ 9 section     
#ceaa7;d77#b7 ( su* ,code4  7k7         
,regulations & guidance ,! ,secret>y    
%all issue su* =ms1 in/ructions1        
regulations1 & guidance z are necess>y--
  7#a7 to all[ ! advance paym5t ( !     
cr$it "u subsection 7a71 subject to !   
limitations provid$ 9 ?is section1 bas$ 
on su* in=mation z ! ,secret>y %all     
require1  7#b7 regulations or o!r       
guidance to provide = ! reconciliation (
 su* advance paym5t ) ! am\nt ( ! cr$it 
at ! "t ( fil+ ! return ( tax = !       
applicable qu>t] or taxable ye>1  7#c7 )

 respect to ! application ( ! cr$it "u  
subsection 7a7 to ?ird-p>ty payors      
7includ+ pr(essional employ]            
organizations1 c]tifi$ pr(essional      
employ] organizations1 or ag5ts "u      
section #cejd ( ! ,int]nal ,rev5ue ,code
 ( #aihf71 includ+ regulations or       
guidance all[+ su* payors to submit     
docum5tation necess>y to sub/antiate !  
eligible employ] /atus ( employ]s t use 
su* payors1  7#d7 = application (       
subsection 7b77#a77;,a7 & subp>agraphs  
7,a77ii77,,ii7 & 7,b7 ( subsection      
7c77#b7 9 ! case ( any employ] :i* 0 n  
c>ry+ on a trade or bus9ess = all or "p 
( ! same cal5d> qu>t] 9 ! prior ye>1 &  
7#e7 = recaptur+ ! b5efit ( cr$its      
det]m9$ "u ?is section 9 cases :]e !re  
is a subsequ5t adju/m5t to ! cr$it      
det]m9$ "u subsection 7a74  7l7         
,application ( section ,?is section %all
 apply only to qualifi$ fix$ exp5ses    
paid or accru$ 9 cal5d> qu>t]s beg9n+ on
 or aft] ! date ( ! enactm5t ( ?is ,act 
& be=e ,janu>y #a1 #bjba4  #dje4        

,payroll cr$it = c]ta9 employee dep5d5t 
c>e exp5ses paid by employ]s  7a7 ,9    
g5]al ,9 ! case ( an employ]1 !re %all  
be all[$ z a cr$it aga9/ applicable     
employm5t taxes = ea* cal5d> qu>t] an   
am\nt equal to #cj p]c5t ( ! qualifi$   
employee dep5d5t c>e exp5ses paid by su*
 employ] ) respect to su* cal5d> qu>t]4 
7b7 ,limitations & refundability  7#a7  
,doll> limitation p] employee ,!        
qualifi$ employee dep5d5t c>e exp5ses   
:i* may be tak5 into acc\nt "u          
subsection 7a7 ) respect to any employee
 = any cal5d> qu>t] %all n exce$ #b1ejj4
  7#b7 ,cr$it limit$ to c]ta9 employm5t 
taxes ,! cr$it all[$ by subsection 7a7 )
 respect to any cal5d> qu>t] %all n     
exce$ ! applicable employm5t taxes = su*
 cal5d> qu>t] 7r$uc$ by any cr$its all[$
 "u subsections 7e7 & 7f7 ( section     
#caaa ( su* ,code1 sections #gjja &     
#gjjc ( ! ,families ,fir/ ,coronavirus  
,response ,act1 section #bcja ( ! ,,c>es
 ,act1 & section #d ( ?is ,act1 = su*   
qu>t]7 on ! wages paid ) respect to !   

employm5t ( all ! employees ( ! employ] 
= su* cal5d> qu>t]4  7#c7 ,refundability
 ( excess cr$it  7,a7 ,9 g5]al ,if !    
am\nt ( ! cr$it "u subsection 7a7 exce$s
 ! limitation ( p>agraph 7#b7 = any     
cal5d> qu>t]1 su* excess %all be treat$ 
z an ov]paym5t t %all be refund$ "u     
sections #fdjb7;a7 & #fdac7;b7 ( !      
,int]nal ,rev5ue ,code ( #aihf4  7,b7   
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 any am\nts due to an employ] "u 
?is p>agraph %all be treat$ 9 ! same    
mann] z a refund due f a cr$it provision
 ref]r$ to 9 subsection 7b77#b7 ( su*   
section4  7#d7 ,coord9ation ) gov]nm5t  
grants ,! qualifi$ employee dep5d5t c>e 
exp5ses tak5 into acc\nt "u ?is section 
by any employ] %all be r$uc$ by any     
am\nts provid$ by any ,f$]al1 ,/ate1 or 
local gov]nm5t = purposes ( mak+ or     
reimburs+ su* exp5ses4  7c7 ,qualifi$   
employee dep5d5t c>e exp5ses ,= purposes
 ( ?is section1 ! t]m qualifi$ employee 
dep5d5t c>e exp5ses means any am\nt paid

 to or = ! b5efit ( an employee 9 !     
employm5t ( ! employ] if-- 7#a7 su*     
am\nt is dep5d5t c>e assi/ance 7z def9$ 
9 section #abi7;e77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf71 &  7#b7 !       
employ] elects 7at su* "t & 9 su* mann] 
z ! ,secret>y may provide7 to treat su* 
am\nt z a qualifi$ employee dep5d5t c>e 
exp5se4  7d7 ,special rules2 o!r        
def9itions  7#a7 ,application ( c]ta9   
non-discrim9ation rules ,no cr$it %all  
be all[$ "u ?is section to any employ] =
 any cal5d> qu>t] if qualifi$ employee  
dep5d5t c>e exp5ses are provid$ by su*  
employ] to employees = su* cal5d> qu>t] 
9 a mann] :i* discrim9ates 9 favor (    
highly comp5sat$ individuals 7)9 ! mean+
 ( section #abe7 z to eligibility =1 or 
! am\nt (1 su* b5efit exp5ses4  7#b7    
,d5ial ( d\ble b5efit ,= purposes (     
*apt] #a ( su* ,code1 no d$uction or    
cr$it 7o!r ?an ! cr$it all[$ "u ?is     
section7 %all be all[$ = s mu* (        
qualifi$ employee dep5d5t c>e exp5ses z 
is equal to ! cr$it all[$ "u ?is        

section4  7#c7 ,?ird-p>ty payors ,any   
cr$it all[$ "u ?is section %all be      
treat$ z a cr$it describ$ 9 section     
#ceaa7;d77#b7 ( su* ,code4  7#d7        
,applicable employm5t taxes ,= purposes 
( ?is section1 ! t]m applicable         
employm5t taxes means ! foll[+3 7,a7 ,! 
taxes impos$ "u section #caaa7;a7 ( !   
,int]nal ,rev5ue ,code ( #aihf4  7,b7 ,s
 mu* ( ! taxes impos$ "u section        
#cbba7;a7 ( su* ,code z are attributable
 to ! rate 9 effect "u section #caaa7;a7
 ( su* ,code4  7#e7 ,secret>y ,=        
purposes ( ?is section1 ! t]m ,secret>y 
means ! ,secret>y ( ! ,treasury or !    
,secret>y's delegate4  7#f7 ,c]ta9 t]ms 
7,a7 ,9 g5]al ,any t]m us$ 9 ?is section
 :i* is also us$ 9 *apt] #ba or #bb (   
su* ,code %all h ! same mean+ z :5 us$ 9
 su* *apt] 7z ! case may be74  7,b7     
,c]ta9 provisions n tak5 into acc\nt    
except = purposes ( limit+ cr$it to     
employm5t taxes ,= purposes (           
subp>agraph 7,a7 7o!r ?an ) respect to  
subsection 7b77#b771 section #caba7;b7 (

 su* ,code %all be appli$ )\t reg>d to  
p>agraphs 7#a71 7#e71 7#f71 7#g71 7#h71 
7#aj71 7#ac71 7#ah71 7#ai71 & 7#bb7 !re(
 7except ) respect to s]vices p]=m$ 9 a 
p5al in/itution by an inmate !re(7 &    
section #cbca7;e77#a7 %all be appli$ )\t
 reg>d to ! s5t5ce t beg9s ,su* t]m does
 n include remun]ation4  7e7 ,c]ta9     
gov]nm5tal employ]s  7#a7 ,9 g5]al ,!   
cr$it "u ?is section %all n be all[$ to 
! ,f$]al ,gov]nm5t or any ag5cy or      
in/rum5tality !re(4  7#b7 ,exception    
,p>agraph 7#a7 %all n apply to any      
organization describ$ 9 section         
#eja7;c77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf & exempt f tax "u section       
#eja7;a7 ( su* ,code4  7f7 ,treatm5t (  
deposits ,! ,secret>y %all waive any    
p5alty "u section #ffef ( su* ,code =   
any failure to make a deposit (         
applicable employm5t taxes if !         
,secret>y det]m9es t su* failure 0 due  
to ! anticipation ( ! cr$it all[$ "u ?is
 section4  7g7 ,regulations ,! ,secret>y
 %all prescribe su* regulations or o!r  

guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+        
regulations or o!r guidance--  7#a7 to  
all[ ! advance paym5t ( ! cr$it det]m9$ 
"u subsection 7a71 subject to !         
limitations provid$ 9 ?is section1 bas$ 
on su* in=mation z ! ,secret>y %all     
require1  7#b7 to provide = !           
reconciliation ( su* advance paym5t ) ! 
am\nt ( ! cr$it at ! "t ( fil+ ! return 
( tax = ! applicable qu>t] or taxable   
ye>1  7#c7 = recaptur+ ! b5efit ( cr$its
 det]m9$ "u ?is section 9 cases :]e !re 
is a subsequ5t adju/m5t to ! cr$it      
det]m9$ "u subsection 7a71 &  7#d7 )    
respect to ! application ( ! cr$it to   
?ird p>ty payors 7includ+ pr(essional   
employ] organizations1 c]tifi$          
pr(essional employ] organizations1 or   
ag5ts "u section #cejd ( su* ,code71    
includ+ to all[ su* payors to submit    
docum5tation necess>y to sub/antiate    
eligibility =1 & ! am\nt (1 ! cr$it     
all[$ "u ?is section4  7h7 ,application 
( section ,?is section %all apply only  

to qualifi$ employee dep5d5t c>e exp5ses
 paid 9 cal5d> qu>t]s beg9n+ on or aft] 
! date ( ! enactm5t ( ?is ,act & be=e   
,janu>y #a1 #bjba4  7i7 ,transf]s to    
c]ta9 tru/ funds ,!re are h]eby         
appropriat$ to ! ,f$]al ,old-,age &     
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 & ! ,social ,security ,equival5t  
,b5efit ,acc\nt e/abli%$ "u section     
#ae;,a7a7 ( ! ,railroad ,retirem5t ,act 
( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77    
am\nts equal to ! r$uction 9 rev5ues to 
! ,treasury by reason ( ?is section 7)\t
 reg>d to ?is subsection74 ,am\nts      
appropriat$ by ! prec$+ s5t5ce %all be  
transf]r$ f ! g5]al fund at su* times & 
9 su* mann] z to replicate to ! ext5t   
possible ! transf]s :i* w\ld h occurr$  
to su* ,tru/ ,fund or ,acc\nt _h ?is    
section n be5 enact$4  #djf4            
,flexibility = dep5d5t c>e flexible     
sp5d+ arrangem5ts  7a7 ,c>ryov] ( unus$ 

b5efits ,a plan or o!r arrangem5t t     
o!rwise satisfies all applicable        
requirem5ts ( sections #ajf1 #abe1 &    
#abi ( ! ,int]nal ,rev5ue ,code ( #aihf 
7includ+ any rules or regulations       
!reund]7 %all n fail to be treat$ z a   
cafet]ia plan or dep5d5t c>e flexible   
sp5d+ arrangem5t m]ely because su* plan 
or arrangem5t p]mits p>ticipants to c>ry
 ov] 7"u rules simil> to ! rules        
applicable to heal? flexible sp5d+      
arrangem5ts7 an am\nt1 n 9 excess ( !   
am\nt 9 effect "u section               
#abi7;a77#b77;,a7 ( su* ,code1 ( unus$  
b5efits or contributions rema9+ 9 a     
dep5d5t c>e flexible sp5d+ arrangem5t f 
! plan ye> end+ 9 #bjbj to ! plan ye>   
end+ 9 #bjba4  7b7 ,ext5sion ( grace    
p]iods ,a plan or o!r arrangem5t t      
o!rwise satisfies all applicable        
requirem5ts ( sections #ajf1 #abe1 or   
#abi ( ! ,int]nal ,rev5ue ,code 7includ+
 any rules or regulations !reund]7 %all 
n fail to be treat$ z a cafet]ia plan or
 dep5d5t c>e flexible sp5d+ arrangem5t  

m]ely because su* plan or arrangem5t    
ext5ds ! grace p]iod = ! plan ye> end+ 9
 #bjbj to #ab mon?s aft] ! end ( su*    
plan ye>1 ) respect to unus$ b5efits or 
contributions rema9+ 9 a dep5d5t c>e    
flexible sp5d+ arrangem5t4  7c7         
,def9itions ,any t]m us$ 9 ?is section  
:i* is also us$ 9 section #ajf1 #abe1 or
 #abi ( ! ,int]nal ,rev5ue ,code ( #aihf
 or ! rules or regulations !reund] %all 
h ! same mean+ z :5 us$ 9 su* section or
 rules or regulations4  7d7 ,plan       
am5dm5ts ,a plan or o!r arrangem5t t    
o!rwise satisfies all applicable        
requirem5ts ( sections #ajf1 #abe1 &    
#abi ( ! ,int]nal ,rev5ue ,code ( #aihf 
7includ+ any rules or regulations       
!reund]7 %all n fail to be treat$ z a   
cafet]ia plan or dep5d5t c>e flexible   
sp5d+ arrangem5t m]ely because su* plan 
or arrangem5t is am5d$ pursuant to a    
provision "u ?is section & su* am5dm5t  
is retroactive1 if--  7#a7 su* am5dm5t  
is adopt$ no lat] ?an ! la/ day ( ! plan
 ye> 9 :i* ! am5dm5t is effective1 &    

7#b7 ! plan or arrangem5t is op]at$     
consi/5t ) ! t]ms ( su* am5dm5t dur+ !  
p]iod beg9n+ on ! effective date ( !    
am5dm5t & end+ on ! date ! am5dm5t is   
adopt$4  #djg4 ,employee ret5tion cr$it 
all[$ ) respect to employm5t ( dome/ic  
work]s  7a7 ,9 g5]al ,section           
#bcja7;c77#b7 ( ! ,,c>es ,act is am5d$  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 ,employ]s ( dome/ic  
work]s ,9 ! case ( an employ] ) "o or m 
employees :o p]=m dome/ic s]vice 7)9 !  
mean+ ( section #caba7;a77#g7 ( su*     
,code7 9 ! private home ( su* employ]1 )
 respect to su* employees--  7i7        
subp>agraph 7,a7 %all be appli$-- 7,i7  
by sub/itut+ employ+ an employee :o     
p]=ms dome/ic s]vice 9 ! private home ( 
su* employ] = c>ry+ on a trade or       
bus9ess 9 clause 7i7 !re(1 &  7,,ii7 by 
sub/itut+ su* employm5t = ! op]ation ( !
 trade or bus9ess 9 clause 7ii77,i7     
!re(1  7ii7 subclause 7,,ii7 (          
subp>agraph 7,a77ii7 %all n apply1 &    
7iii7 su* employ] %all be treat$ z a    

l>ge employ]4  4  7b7 ,d5ial ( d\ble    
b5efit ,section #bcja7;h77#b7 ( ! ,,c>es
 ,act is am5d$--  7#a7 by /rik+ %all n  
be tak5 into acc\nt = purposes ( &      
ins]t+ %all n be tak5 into acc\nt--     
7,a7 = purposes (  1  7#b7 by /rik+ !   
p]iod at ! end & ins]t+ 1 &1 &  7#c7 by 
add+ at ! end ! foll[+3  7,b7 if su*    
wages are paid = dome/ic s]vice describ$
 9 subsection 7c77#b77;,e71 z           
employm5t-relat$ exp5ses = purposes (   
section #ba ( su* ,code4 ,9 ! case ( any
 individual :o pays wages = dome/ic     
s]vice describ$ 9 subsection            
7c77#b77;,e7 & receives a reimbursem5t =
 su* wages :i* is excludible f gross    
income "u section #abi ( su* ,code1 su* 
wages %all n be treat$ z qualifi$ wages 
= purposes ( ?is section4  4  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
section #bcja ( ! ,,c>es ,act4  #djh4   
,*ild c>e /abilization funds  7a7 ,9    
g5]al ,section #dah7;a77#c7 ( ! ,social 
,security ,act 7#db ,u4,s4,c4           

#fah7;a77#c77 is am5d$ by /rik+         
#b1iag1jjj1jjj = ea* ( fiscal ye>s #bjag
 & #bjah & ins]t+ #aj1jjj1jjj1jjj = ea* 
( fiscal ye>s #bjbj ?r\gh #bjbd4  7b7   
,additional funds n subject to ,/ate    
mat* requirem5t ,) respect to ! am\nts  
appropriat$ 9 section #dah7;a77#c7 ( !  
,social ,security ,act 9 excess (       
#b1iag1jjj1jjj = ea* ( fiscal ye>s #bjbj
 & #bjba1 section #dah7;a77#b77;,c7 (   
su* ,act %all be appli$ & adm9i/]$ )    
respect to any ,/ate t is entitl$ to    
receive ! entire am\nt t w\ld be allott$
 to ! ,/ate "u section #dah7;a77#b77;,b7
 ( su* ,act = ! fiscal ye> 9 ! abs5ce ( 
?is section1 z if ! ,f$]al m$ical       
assi/ance p]c5tage = ! ,/ate = ! fiscal 
ye> 7 #ajj p]c5t4  #dji4 ,family c>e =  
ess5tial work]s  7a7 ,increase 9 fund+  
,! am\nt specifi$ 9 subsection 7c7 (    
section #bjjc ( ! ,social ,security ,act
 = purposes ( subsections 7a7 & 7b7 (   
su* section is deem$ to be              
#b1eej1jjj1jjj = fiscal ye> #bjbj1 ( :i*
 #hej1jjj1jjj %all be obligat$ by ,/ates

 dur+ cal5d> ye> #bjbj 9 accordance )   
subsection 7b7 ( ?is section4  7b7      
,rules gov]n+ use ( additional funds    
7#a7 ,9 g5]al ,funds are us$ 9          
accordance ) ?is subsection if-- 7,a7 ! 
funds are us$ =--  7i7 *ild c>e s]vices 
= a *ild ( an ess5tial work]2 or  7ii7  
daytime c>e s]vices or o!r adult        
protective s]vices = an individual :o-- 
7,i7 is a dep5d5t1 or a memb] ( !       
h\sehold (1 an ess5tial work]2 &  7,,ii7
 requires ! s]vices2  7,b7 ! funds are  
provid$ to reimburse an ess5tial work] =
 ! co/ ( obta9+ ! s]vices 7includ+ *ild 
& adult c>e s]vices obta9$ on or aft] ! 
date ! ,secret>y ( ,heal? & ,human      
,s]vices decl>$ a public heal? em]g5cy  
pursuant to section #cai ( ! ,public    
,heal? ,s]vice ,act on ,janu>y #ca1     
#bjbj1 entitl$ ,det]m9ation t a ,public 
,heal? ,em]g5cy ,exi/s ,nationwide z !  
,result ( ! #bjai ,novel ,coronavirus71 
to a provid] ( *ild or adult c>e        
s]vices1 or to e/abli% a tempor>y *ild  
c>e facility op]at$ by a ,/ate or local 

gov]nm5t2  7,c7 eligibility = ! funds or
 s]vices1 & ! am\nt ( funds or s]vices  
provid$1 is n condition$ on a means te/2
  7,d7 ! funds are us$ 9 consultation ) 
! lead ag5cy designat$ pursuant to      
section #feh;,d7a7 ( ! ,*ild ,c>e &     
,developm5t ,block ,grant ,act ( #aiij  
by ! ,/ate involv$ & subject to !       
limitations 9 section #bjje ( ! ,social 
,security ,act1 except t1 = purposes (  
?is subp>agraph-- 7i7 p>agraphs 7#c71   
7#e71 & 7#h7 ( section #bjje7;a7 ( su*  
,act %all n apply2 &  7ii7  7,i7 !      
limitation 9 section #bjje7;a77#g7 ( su*
 ,act %all n apply ) respect to any /&>d
 :i* ! ,/ate involv$ det]m9es w\ld imp$e
 ! ability ( ! ,/ate to provide em]g5cy 
tempor>y c>e to a *ild1 dep5d5t1 or     
h\sehold memb] ref]r$ to 9 subp>agraph  
7,a7 ( ?is p>agraph if ! em]g5cy        
tempor>y c>e w\ld n endang] ! heal?1    
safety1 or developm5t ( *ildr5 :o       
receiv$ ! c>e & c>e w\ld o!rwise n be   
available to support ! imm$iate1        
%ort-t]m family c>e ne$s ( ess5tial     

work]s2 &  7,,ii7 if ! ,/ate det]m9es t 
su* a /&>d w\ld be s imp$+1 ! ,/ate %all
 report ! det]m9ation to ! ,secret>y1   
includ+ a description ( h[ exempt+ /&>ds
 t may imp$e ! ability ( ! ,/ate to     
provide em]g5cy tempor>y c>e did n      
endang] ! heal?1 safety1 or developm5t (
 *ildr5 :o receiv$ em]g5cy tempor>y c>e1
 sep>ately f ! annual report to !       
,secret>y by ! ,/ate2  7,e7 ! funds are 
us$ to supplem5t1 n supplant1 ,/ate     
g5]al rev5ue funds = *ild c>e assi/ance2
 &  7,f7 ! funds are n us$ = *ild c>e   
co/s t are--  7i7 cov]$ by funds provid$
 "u ! ,head ,/>t ,act1 a pres*ool       
developm5t grant "u section #iaba ( ! ,e
 ,/ud5t ,succe$s ,act 7#db ,u4,s4,c4    
#ihca note71 ! ,*ild ,c>e & ,developm5t 
,block ,grant ,act ( #aiij1 section #dah
 ( ! ,social ,security ,act1 or ano!r   
f$]ally fund$ dep5d5t c>e program2 or   
7ii7 reimbursable by ! ,f$]al ,em]g5cy  
,managem5t ,ag5cy4  7#b7 ,ess5tial work]
 def9$ ,9 p>agraph 7#a71 ! t]m ess5tial 
work] means-- 7,a7 a heal? sector       

employee2  7,b7 an em]g5cy response     
work]2  7,c7 a *ild c>e work]2  7,d7 a  
sanitation work]2  7,e7 a work] at a    
bus9ess :i* a ,/ate or local gov]nm5t   
(ficial has det]m9$ mu/ rema9 op5 to    
s]ve ! public dur+ ! em]g5cy ref]r$ to 9
 p>agraph 7#a77;,b72 &  7,f7 any o!r    
work] :o _c telework1 & :om ! ,/ate     
deems to be ess5tial dur+ ! em]g5cy     
ref]r$ to 9 p>agraph 7#a77;,b74  #daj4  
,infra/ructure grants to improve *ild   
c>e safety  7a7 ,9 g5]al ,"p ,a ( title 
,,iv ( ! ,social ,security ,act 7#db    
,u4,s4,c4 #fja et seq47 is am5d$ by     
ins]t+ aft] section #dah ! foll[+3      
#dah;,a4 ,infra/ructure grants to       
improve *ild c>e safety  7a7 ,%ort title
 ,?is section may be cit$ z !           
,infra/ructure ,grants ,to ,improve     
,*ild ,c>e ,safety ,act ( #bjbj4  7b7   
,ne$s ,assessm5ts  7#a7 ,imm$iate ne$s  
assessm5t  7,a7 ,9 g5]al ,! ,secret>y   
%all conduct an imm$iate ne$s assessm5t 
( ! condition ( *ild c>e facilities     
?r\gh\t ! ,unit$ ,/ates 7) priority giv5

 to *ild c>e facilities t receive ,f$]al
 funds71 t--  7i7 det]m9es ! ext5t to   
:i* ! ,,covid-#ai p&emic has creat$     
imm$iate infra/ructure ne$s1 includ+    
infra/ructure-relat$ heal? & safety     
ne$s1 :i* mu/ be address$ = *ild c>e    
facilities to op]ate 9 compliance )     
public heal? guidel9es2  7ii7 consid]s !
 effects ( ! p&emic on a v>iety ( *ild  
c>e c5t]s1 includ+ home-bas$ c5t]s2 &   
7iii7 consid]s h[ ! p&emic has impact$  
specific metrics1 su* z-- 7,i7 capacity2
  7,,ii7 inve/m5ts 9 infra/ructure      
*anges2  7,,iii7 ! types ( infra/ructure
 *anges c5t]s ne$ to implem5t & _!      
associat$ co/s2  7,,iv7 ! price (       
tuition2 &  7,v7 any *anges or          
anticipat$ *anges 9 ! numb] &           
demographic ( *ildr5 att5d+4  7,b7 ,tim+
 ,! imm$iate ne$s assessm5t %\ld occur  
simultane\sly ) ! fir/ grant-mak+ cycle 
"u subsection 7c74  7,c7 ,report ,n lat]
 ?an #a ye> aft] ! date ( ! enactm5t (  
?is section1 ! ,secret>y %all submit to 
! ,congress a report conta9+ ! result ( 

! ne$s assessm5t conduct$ "u subp>agraph
 7,a71 & make ! assessm5t publicly      
available4  7#b7 ,long-t]m ne$s         
assessm5t  7,a7 ,9 g5]al ,! ,secret>y   
%all conduct a long-t]m assessm5t ( !   
condition ( *ild c>e facilities ?r\gh\t 
! ,unit$ ,/ates 7) priority giv5 to *ild
 c>e facilities t receive ,f$]al funds74
 ,! assessm5t may be conduct$ ?r\gh     
repres5tative r&om sampl+4  7,b7 ,report
 ,n lat] ?an #d ye>s aft] ! date ( !    
enactm5t ( ?is section1 ! ,secret>y %all
 submit to ! ,congress a report conta9+ 
! results ( ! ne$s assessm5t conduct$ "u
 subp>agraph 7,a71 & make ! assessm5t   
publicly available4  7c7 ,*ild c>e      
facilities grants  7#a7 ,grants to      
,/ates  7,a7 ,9 g5]al ,! ,secret>y may  
aw>d grants to ,/ates = ! purpose (     
acquir+1 con/ruct+1 r5ovat+1 or improv+ 
*ild c>e facilities1 includ+ adapt+1    
reconfigur+1 or exp&+ facilities to     
respond to ! ,,covid-#ai p&emic4  7,b7  
,prioritiz$ facilities ,! ,secret>y may 
n aw>d a grant to a ,/ate "u subp>agraph

 7,a7 unless ! ,/ate involv$ agrees1 )  
respect to ! use ( grant funds1 to      
prioritize--  7i7 *ild c>e facilities   
prim>ily s]v+ l[-income populations2    
7ii7 *ild c>e facilities prim>ily s]v+  
*ildr5 :o h n atta9$ ! age ( #e ye>s2   
7iii7 *ild c>e facilities t clos$ dur+ !
 ,,covid-#ai p&emic & are unable to op5 
)\t mak+ modifications to ! facility t  
w\ld o!rwise be requir$ to ensure !     
heal? & safety ( *ildr5 & /aff2 &  7iv7 
*ild c>e facilities t s]ve ! *ildr5 (   
p>5ts classifi$ z ess5tial work]s dur+ !
 ,,covid-#ai p&emic4  7,c7 ,duration (  
grants ,a grant "u ?is subsection %all  
be aw>d$ = a p]iod ( n m ?an #e ye>s4   
7,d7 ,application ,to seek a grant "u   
?is subsection1 a ,/ate %all submit to !
 ,secret>y an application at su* "t1 9  
su* mann]1 & conta9+ su* in=mation z !  
,secret>y may require1 :i* in=mation    
%all--  7i7 be disaggregat$ z !         
,secret>y may require2 &  7ii7 include a
 plan to use a portion ( ! grant funds  
to report back to ! ,secret>y on !      

impact ( us+ ! grant funds to improve   
*ild c>e facilities4  7,e7 ,priority ,9 
select+ ,/ates = grants "u ?is          
subsection1 ! ,secret>y %all prioritize 
,/ates t-- 7i7 plan to improve c5t]-bas$
 & home-bas$ *ild c>e programs1 :i* may 
include a comb9ation ( *ild c>e & e>ly  
,head ,/>t or ,head ,/>t programs2  7ii7
 aim to meet specific ne$s across urban1
 suburban1 or rural areas z det]m9$ by !
 ,/ate2 &  7iii7 %[ evid5ce (           
collaboration )--  7,i7 local gov]nm5t  
(ficials2  7,,ii7 o!r ,/ate ag5cies2    
7,,iii7 nongov]nm5tal organizations1 su*
 z-- 7aa7 organizations )9 !            
philan?ropic community2  7bb7 c]tifi$   
community developm5t f9ancial           
in/itutions z def9$ 9 section #ajc ( !  
,community ,developm5t ,bank+ &         
,f9ancial ,in/itutions ,act ( #aiid 7#ab
 ,u4,s4,c4 #dgjb7 t h be5 c]tifi$ by !  
,community ,developm5t ,f9ancial        
,in/itutions ,fund 7#ab ,u4,s4,c4       
#dgjc72 &  7cc7 organizations t h       
demon/rat$ exp]i5ce 9-- 7,,aa7 provid+  

te*nical or f9ancial assi/ance = !      
acquisition1 con/ruction1 r5ovation1 or 
improvem5t ( *ild c>e facilities2 7,,bb7
 provid+ te*nical1 f9ancial1 or         
manag]ial assi/ance to *ild c>e         
provid]s2 & 7,,cc7 secur+ private s\rces
 ( capital f9anc+ = *ild c>e facilities 
or o!r l[-income community developm5t   
projects2 &  7,,iv7 local community     
organizations1 su* z--  7aa7 *ild c>e   
provid]s2  7bb7 community c>e ag5cies2  
7cc7 res\rce & ref]ral ag5cies2 &  7dd7 
unions4  7,f7 ,consid]ation ,9 select+  
,/ates = grants "u ?is subsection1 !    
,secret>y %all consid]-- 7i7 :e!r !     
applicant--  7,i7 has or is develop+ a  
plan to address *ild c>e facility ne$s2 
&  7,,ii7 demon/rates ! capacity to     
execute su* a plan2 &  7ii7 aft] ! date 
! report requir$ by subsection          
7b77#a77;,c7 is submitt$ to ! ,congress1
 ! ne$s ( ! applicants bas$ on ! results
 ( ! assessm5t4  7,g7 ,div]sity ( aw>ds 
,9 aw>d+ grants "u ?is section1 !       
,secret>y %all give equal consid]ation  

to ,/ates ) v>y+ capacities "u          
subp>agraph 7,f74  7,h7 ,mat*+          
requirem5t  7i7 ,9 g5]al ,z a condition 
= ! receipt ( a grant "u subp>agraph    
7,a71 a ,/ate t is n an ,indian tribe   
%all agree to make available 7directly  
or ?r\gh donations f public or private  
entities7 contributions ) respect to !  
co/ ( ! activities to be c>ri$ out      
pursuant to subp>agraph 7,a71 :i* may be
 provid$ 9 ca% or 9 k9d1 9 an am\nt     
equal to #aj p]c5t ( ! funds provid$    
?r\gh ! grant4  7ii7 ,det]m9ation (     
am\nt contribut$ ,contributions requir$ 
by clause 7i7 may include--  7,i7 am\nts
 provid$ by ! ,f$]al ,gov]nm5t1 or      
s]vices assi/$ or subsidiz$ to any      
significant ext5t by ! ,f$]al ,gov]nm5t2
 or  7,,ii7 philan?ropic or             
private-sector funds4  7,i7 ,report ,n  
lat] ?an #f mon?s aft] ! la/ day ( !    
grant p]iod1 a ,/ate receiv+ a grant "u 
?is p>agraph %all submit a report to !  
,secret>y z describ$ 9 subp>agraph      
7,d7-- 7i7 to det]m9e ! effects ( !     

grant 9 con/ruct+1 r5ovat+1 or improv+  
*ild c>e facilities1 includ+ any *anges 
9 response to ! ,,covid-#ai p&emic & any
 effects on access to & quality ( *ild  
c>e2 &  7ii7 to provide su* o!r         
in=mation z ! ,secret>y may require4    
7,j7 ,am\nt limit ,! annual am\nt ( a   
grant "u ?is p>agraph may n exce$       
#ce1jjj1jjj4  7#b7 ,grants to int]m$i>y 
organizations  7,a7 ,9 g5]al ,!         
,secret>y may aw>d grants to int]m$i>y  
organizations1 su* z c]tifi$ community  
developm5t f9ancial in/itutions1 tribal 
organizations1 or o!r organizations )   
demon/rat$ exp]i5ce 9 *ild c>e          
facilities f9anc+1 = ! purpose ( provid+
 te*nical assi/ance1 capacity build+1 & 
f9ancial products to develop or f9ance  
*ild c>e facilities4  7,b7 ,application 
,a grant "u ?is p>agraph may be made    
only to int]m$i>y organizations t submit
 to ! ,secret>y an application at su*   
"t1 9 su* mann]1 & conta9+ su* in=mation
 z ! ,secret>y may require4  7,c7       
,priority ,9 select+ int]m$i>y          

organizations = grants "u ?is           
subsection1 ! ,secret>y %all prioritize 
int]m$i>y organizations t-- 7i7         
demon/rate exp]i5ce 9 *ild c>e facility 
f9anc+ or relat$ community facility     
f9anc+2  7ii7 demon/rate ! capacity to  
assi/ ,/ates & local gov]nm5ts 9        
develop+ *ild c>e facilities & programs2
  7iii7 demon/rate ! ability to lev]age 
grant fund+ to support f9anc+ tools to  
build ! capacity ( *ild c>e provid]s1   
su* z ?r\gh cr$it enhancem5ts2  7iv7    
propose to meet a div]sity ( ne$s across
 ,/ates & across urban1 suburban1 &     
rural areas at v>y+ types ( c5t]-bas$1  
home-bas$1 & o!r *ild c>e sett+s1       
includ+ e>ly c>e programs locat$ 9      
free/&+ build+s or 9 mix$-use prop]ties2
 &  7v7 propose to focus on *ild c>e    
facilities prim>ily s]v+ l[-income      
populations & *ildr5 :o h n atta9$ ! age
 ( #e ye>s4  7,d7 ,am\nt limit ,! am\nt 
( a grant "u ?is p>agraph may n exce$   
#aj1jjj1jjj4  7#c7 ,report ,n lat] ?an !
 end ( fiscal ye> #bjbd1 ! ,secret>y    

%all submit to ! ,congress a report on !
 effects ( ! grants provid$ "u ?is      
subsection1 & make ! report publically  
accessible4  7d7 ,limitations on        
au?orization ( appropriations  7#a7 ,9  
g5]al ,to c>ry out ?is section1 !re is  
au?oriz$ to be appropriat$              
#aj1jjj1jjj1jjj = fiscal ye> #bjbj1 :i* 
%all rema9 available ?r\gh fiscal ye>   
#bjbd4  7#b7 ,res]vations ( funds  7,a7 
,indian tribes ,! ,secret>y %all res]ve 
#c p]c5t ( ! total am\nt made available 
to c>ry out ?is section1 = paym5ts to   
,indian tribes4  7,b7 ,t]ritories ,!    
,secret>y %all res]ve #c p]c5t ( ! total
 am\nt made available to c>ry out ?is   
section1 = paym5ts to t]ritories4  7#c7 
,grants = int]m$i>y organizations ,n    
less ?an #aj p]c5t & n m ?an #ae p]c5t (
 ! total am\nt made available to c>ry   
out ?is section may be us$ to c>ry out  
subsection 7c77#b74  7#d7 ,limitation on
 use ( funds = ne$s assessm5ts ,n m ?an 
#e1jjj1jjj ( ! am\nts made available to 
c>ry out ?is section may be us$ to c>ry 

out subsection 7b74  7e7 ,def9ition (   
,/ate ,9 ?is section1 ! t]m ,/ate has ! 
mean+ provid$ 9 section #dai1 except t x
 includes ! ,commonweal? ( ! ,nor!rn    
,m>iana ,isl&s & any ,indian tribe4  4  
7b7 ,exemption ( t]ritory grants f      
limitation on total paym5ts to !        
t]ritories ,section #aajh7;a77#b7 ( su* 
,act 7#db ,u4,s4,c4 #acjh7;a77#b77 is   
am5d$ by ins]t+ #dah;,a7c71 aft]        
#dac7;f714  ,pass$ ! ,h\se (            
,repres5tatives ,july #bi1 #bjbj4;,cl]k4