,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #gcda ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #be1 #bjbj,mr4 ,connolly 7= himself1 ,mrs4 ,c>olyn ,b4 ,maloney ( ,new ,york1 ,ms4 ,norton1 ,mr4 ,s>banes1 ,mrs4 ,lawr5ce1 ,mr4 ,lyn*1 ,mr4 ,rask91 ,mr4 ,gomez1 & ,ms4 ,spei]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ov]sight & ,re=m1 & 9 addition to ! ,committees on ,h\se ,adm9i/ration1 ! ,judici>y1 ,ways & ,means1 & ,education & ,labor1 = 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 provide support & flexibility = ! ,f$]al work=ce dur+ ! ,,covid-#ai p&emic1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,f$]al ,work=ce ,heal? & ,safety ,dur+ ! ,p&emic ,act4 #b4 ,reimbursem5t = *ild & family c>e = ,f$]al employees dur+ ,,covid-#ai p&emic 7a7 ,9 g5]al ,dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ?is ,act & end+ on ,decemb] #ca1 #bjbj1 any employee :o is unable to c>e = a dep5d5t *ild ( ! employee or a relative ( ! employee :o has ,,covid-#ai z a result ( ! employee be+ requir$ to report to _! duty /ation 7ei!r p]man5t or tempor>y7 or to telework %all be entitl$ to reimbursem5t = ! co/s ( su* c>e4 7b7 ,application 7#a7 ,9 g5]al ,any paym5t provid$ by op]ation ( subsection 7a7 %all be paid on a mon?ly basis1 ) paym5ts be+ made to ! employee on ! la/ day ( ea* mon?4 7#b7 ,submission ( receipts ,= purposes ( det]m9+ reimbursem5t am\nts1 ea* employee %all submit to _! employ+ (fice receipts or o!r docum5ts z ! (fice may require4 7#c7 ,limit ,reimbursem5t may n be paid to any employee "u ?is section = any mon? 9 an am\nt great] ?an #b1jjj p] *ild or relative4 7c7 ,def9itions ,9 ?is section-- 7#a7 ! t]m employee means-- 7,a7 an employee ( ! ,libr>y ( ,congress2 7,b7 an employee ( ! ,gov]nm5t ,acc\ntability ,(fice2 7,c7 a cov]$ employee z def9$ 9 section #aja ( ! ,congressional ,acc\ntability ,act ( #aiie 7#b ,u4,s4,c4 #acja71 o!r ?an an applicant = employm5t2 7,d7 a cov]$ employee z def9$ 9 section #daa7;c7 ( title #c1 ,unit$ ,/ates ,code2 7,e7 a ,f$]al (fic] or employee cov]$ "u sub*apt] ,v ( *apt] #fc ( title #e1 ,unit$ ,/ates ,code2 or 7,f7 any o!r individual occupy+ a position 9 ! civil s]vice 7z t t]m is def9$ 9 section #baja7a7 ( title #e1 ,unit$ ,/ates ,code72 & 7#b7 ! t]ms dep5d5t *ild & relative h ! mean+ giv5 ^? t]ms 9 p>agraphs 7#b7 & 7#af71 respectively1 ( section #aji ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh 7#e ,u4,s4,c4 ,app474 #c4 ,requirem5t to telework 7a7 ,9 g5]al ,effective imm$iately ^u ! date ( enactm5t ( ?is ,act1 ! head ( any ,f$]al ag5cy %all require any employee ( su* ag5cy :o is au?oriz$ to telework "u *apt] #fe ( title #e1 ,unit$ ,/ates ,code1 or any o!r provision ( law1 to telework dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ?is ,act & end+ on ,decemb] #ca1 #bjbj4 7b7 ,def9itions ,9 ?is section-- 7#a7 ! t]m employee has ! mean+ giv5 t t]m 9 section #b7;c77#a72 & 7#b7 ! t]m telework has ! mean+ giv5 t t]m 9 section #feja7c7 ( title #e1 ,unit$ ,/ates ,code4 #d4 ,wea!r & safety leave = ,,covid-#ai 7a7 ,wea!r & safety leave 7#a7 ,9 g5]al ,not)/&+ any o!r provision ( law1 includ+ subsection 7b7 ( section #fcbi;c ( title #e1 ,unit$ ,/ates ,code1 dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ?is ,act & end+ on ,decemb] #ca1 #bjbj1 any employee :o is prev5t$ f safely travel+ to or p]=m+ "w at an approv$ location z a result ( ! ,,covid-#ai p&emic1 or :o is prev5t$ f p]=m+ "w 9 ord] to c>e = a *ild1 relative ( ! employee1 or o!r individual z a result ( ! ,,covid-#ai p&emic1 %all be provid$ wea!r & safety leave "u su* section4 7#b7 ,rule ( con/ruction ,not)/&+ subp>agraph 7,b7 ( subsection 7a77#b77;,b7 ( su* section #fcbi;c1 int]mitt5t employees describ$ 9 su* subp>agraph %all be eligible = ! leave provid$ by p>agraph 7#a7 ( ?is subsection4 7#c7 ,def9ition ( employee ,9 ?is subsection1 ! t]m employee has ! mean+ giv5 t t]m 9 section #b7;c77#a74 7b7 ,approv$ location ,section #fcbi;c7a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ & at ! end ( p>agraph 7#a72 7#b7 by /rik+ ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+3 7#c7 ! t]m approv$ location means any location at :i* an employee has be5 approv$ to p]=m "w1 includ+ any ,f$]al (fice1 a telework+ site1 or o!r location z det]m9$ by ! head ( ! ag5cy at :i* ! employee is employ$4 4 #e4 ,effect ( dep5d5t c>e on telework eligibility 7a7 ,title #e employees ,section #fejb7;a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,dep5d5t c>e 7,a7 ,9 g5]al ,! pres5ce ( a dep5d5t individual at ! location f :i* an employee teleworks %all h no effect on ! eligibility ( su* employee to telework if su* dep5d5t individual is c>$ = by a c>egiv] o!r ?an su* employee :ile su* employee is telework+4 7,b7 ,tempor>y unavailability ( c>egiv] ,! tempor>y unavailability ( a c>egiv] describ$ 9 subp>agraph 7,a7 does n affect ! eligibility ( ! relevant employee to telework if-- 7i7 su* unavailability is due to unusual or extraord9>y circum/ances2 & 7ii7 an alt]native c>egiv] is n reasonably available4 7,c7 ,dep5d5t individual def9$ ,9 ?is p>agraph1 ! t]m dep5d5t individual means a dep5d5t *ild or relative 7z su* t]ms are def9$ 9 p>agraphs 7#b7 & 7#af71 respectively1 ( section #aji ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh 7#e ,u4,s4,c4 ,app477 :o is dep5d5t on ! employee = c>e4 4 7b7 ,o!r applicable employees ,) respect to any employee n cov]$ "u *apt] #fe ( title #e1 ,unit$ ,/ates ,code1 ! t]ms & conditions ) respect to dep5d5t c>e & telework+ "u section #fejb7;a77#c7 ( su* title 7z add$ by subsection 7a77 %all apply4 ,9 ?is subsection1 ! t]m employee has ! mean+ giv5 t t]m "u section #b7;c77#a71 b does n include an employee z def9$ 9 section #feja7a7 ( su* title4 7c7 ,rule ( con/ruction ,no?+ 9 ?is section %all alt] or o!rwise affect ! rights1 rem$ies1 & proc$ures relat$ to dep5d5t c>e "u ! t]ms ( any collective b>ga9+ agreem5t4 #f4 ,presumption ( eligibility = work]s' comp5sation b5efits = ,f$]al employees diagnos$ ) coronavirus 7a7 ,9 g5]al ,an employee :o is diagnos$ ) ,,covid-#ai dur+ ! p]iod describ$ 9 subsection 7b77#b77;,a7 %all1 ) respect to any claim made by or on behalf ( ! employee = b5efits "u sub*apt] ,i ( *apt] #ha ( title #e1 ,unit$ ,/ates ,code1 be deem$ to h an injury proximately caus$ by exposure to coronavirus aris+ out ( ! nature ( ! employee's employm5t & be presumptively entitl$ to su* b5efits1 includ+ disability comp5sation1 m$ical s]vices1 & survivor b5efits4 7b7 ,def9itions ,9 ?is section-- 7#a7 ! t]m coronavirus means ,,s>s-,co,v-#b or ano!r coronavirus ) p&emic pot5tial2 & 7#b7 ! t]m employee-- 7,a7 means an employee z t t]m is def9$ 9 section #haja7a7 ( title #e1 ,unit$ ,/ates ,code1 7includ+ an employee ( ! ,unit$ ,/ates ,po/al ,s]vice1 ! ,transportation ,security ,adm9i/ration1 or ! ,dep>tm5t ( ,vet]ans ,affairs1 includ+ any individual appo9t$ "u *apt] #gc or #gd ( title #ch1 ,unit$ ,/ates ,code7 employ$ 9 ! ,f$]al s]vice at anytime dur+ ! p]iod beg9n+ on ,janu>y #bg1 #bjbj1 & end+ on ,janu>y #cj1 #bjbb-- 7i7 :o c>ri$ out duties requir+ contact ) pati5ts1 memb]s ( ! public1 or co-work]s2 or 7ii7 ^: duties include a risk ( exposure to ! coronavirus2 & 7,b7 does n include any employee o!rwise cov]$ by subp>agraph 7,a7 :o is telework+ on a full-"t basis dur+ all ( su* p]iod4 #g4 ,p&emic ,duty ,diff]5tial 7a7 ,def9itions ,9 ?is section-- 7#a7 ! t]m ag5cy-- 7,a7 means-- 7i7 ea* ag5cy1 (fice1 or o!r e/abli%m5t 9 ! executive1 legislative1 or judicial bran* ( ! ,f$]al ,gov]nm5t1 includ+-- 7,i7 an ,executive ag5cy1 z t t]m is def9$ 9 section #aje ( title #e1 ,unit$ ,/ates ,code2 7,,ii7 a milit>y dep>tm5t1 z t t]m is def9$ 9 section #ajb ( title #e1 ,unit$ ,/ates ,code2 7,,iii7 ! ,f$]al ,aviation ,adm9i/ration2 7,,iv7 ! ,transportation ,security ,adm9i/ration2 7,v7 ! ,dep>tm5t ( ,vet]ans ,affairs2 7,,vi7 ! ,unit$ ,/ates ,po/al ,s]vice & ! ,po/al ,regulatory ,commission2 & 7,,vii7 ! ,gov]nm5t ,acc\ntability ,(fice2 7ii7 ! ,di/rict ( ,columbia c\rts & ! ,di/rict ( ,columbia ,public ,def5d] ,s]vice2 & 7iii7 7,i7 an ,indian tribe or tribal organization c>ry+ out a contract or compact "u ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act 7#be ,u4,s4,c4 #ecja et seq472 7,,ii7 an ,indian tribe or tribal organization t receives a grant "u ! ,tribally ,controll$ ,s*ools ,act ( #aihh 7#be ,u4,s4,c4 #beja et seq472 & 7,,iii7 an urban ,indian organization t receives a grant or c>ries out a contract "u title ,v ( ! ,indian ,heal? ,c>e ,improvem5t ,act 7#be ,u4,s4,c4 #afea et seq472 & 7,b7 does n include a nonappropriat$ fund in/rum5tality "u ! jurisdiction ( ! ,arm$ ,=ces2 7#b7 ! t]m cov]$ duty-- 7,a7 means duty t requires-- 7i7 an employee to h regul> or r\t9e contact ) ! public2 or 7ii7 ! report+ ( an employee to a worksite at :i*-- 7,i7 social di/anc+ is n possible1 consi/5t ) ! regul>ly assign$ duties ( ! position ( ! employee2 & 7,,ii7 o!r prev5tative measures ) respect to ,,covid-#ai are n available2 & 7,b7 does n include duty t an employee p]=ms :ile telework+ f a resid5ce2 7#c7 ! t]m cov]$ p]iod means ! p]iod beg9n+ on ! date on :i* ! ,secret>y ( ,heal? & ,human ,s]vices decl>$ a public heal? em]g5cy "u section #cai ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 ) respect to ,,covid-#ai & end+ on ! date t is #fj days aft] ! date on :i* t public heal? em]g5cy t]m9ates2 7#d7 ! t]m employee-- 7,a7 means an employee ( an ag5cy2 7,b7 includes-- 7i7 any employee ( an ag5cy :o occupies a position )9 ! ,g5]al ,s*$ule "u sub*apt] ,,iii ( *apt] #ec ( title #e1 ,unit$ ,/ates ,code2 7ii7 any employee ( an ag5cy ^: pay is fix$ & adju/$ f "t to "t 9 accordance ) prevail+ rates "u sub*apt] ,,iv ( *apt] #ec ( title #e1 ,unit$ ,/ates ,code1 or by a wage bo>d or simil> adm9i/rative au?ority s]v+ ! same purpose2 7iii7 an (ficial or employee ( an ,indian tribe1 tribal organization1 or urban ,indian organization describ$ 9 p>agraph 7#a77;,a77iii72 7iv7 ea* employee ( ! ,dep>tm5t ( ,vet]ans ,affairs1 includ+ an employee appo9t$ "u *apt] #gd ( title #ch1 ,unit$ ,/ates ,code1 )\t reg>d to :e!r section #gdba7;a7 ( t title1 section #gdbe7;b7 ( t title1 or any o!r provision ( *apt] #gd ( t title is inconsi/5t ) t inclusion2 & 7v7 any o!r individual occupy+ a position 9 ! civil s]vice1 z t t]m is def9$ 9 section #baja ( title #e1 ,unit$ ,/ates ,code2 & 7,c7 does n include-- 7i7 a memb] ( ! uni=m$ s]vices1 z t t]m is def9$ 9 section #baja ( title #e1 ,unit$ ,/ates ,code2 7ii7 an employee ( an ag5cy :o occupies a position )9 ! ,executive ,s*$ule "u any ( sections #ecab ?r\gh #ecaf ( title #e1 ,unit$ ,/ates ,code2 7iii7 an individual 9 a ,s5ior ,executive ,s]vice position1 unless ! individual is a c>e] appo9tee1 z ^? t]ms are def9$ 9 section #cacb7;a7 ( title #e1 ,unit$ ,/ates ,code2 7iv7 an individual s]v+ 9 a position ( a confid5tial or policy-det]m9+ "* "u ,s*$ule ,c ( subp>t ,c ( "p #bac ( title #e1 ,code ( ,f$]al ,regulations1 or any successor regulations2 7v7 a memb] ( ! ,s5ate or ,h\se ( ,repres5tatives1 a ,delegate to ! ,h\se ( ,repres5tatives1 or ! ,resid5t ,commission] f ,pu]to ,rico2 or 7vi7 an employee ( ! p]sonal (fice ( an individual describ$ 9 clause 7v71 ( a lead]%ip (fice ( ! ,s5ate or ! ,h\se ( ,repres5tatives1 ( a committee ( ! ,s5ate or ! ,h\se ( ,repres5tatives1 or ( a jo9t committee ( ,congress2 & 7#e7 ! t]m employ] payroll taxes means-- 7,a7 taxes impos$ "u sections #caaa7;b71 #cbba7;a7 7b only to ! ext5t attributable to ! portion ( su* tax attributable to ! tax impos$ by section #caaa7;b771 #cbba7;b71 & #ccja ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7,b7 taxes impos$ by a ,/ate or local gov]nm5t on an employ] ) respect to am\nts paid by su* employ] = "w by employees4 7b7 ,p&emic duty diff]5tial 7#a7 ,9 g5]al ,!re is e/abli%$ a s*$ule ( pay diff]5tials = cov]$ duty z foll[s3 7,a7 ,an employee is entitl$ to pay = t cov]$ duty at ! rate ( basic pay1 :i* includes any diff]5tial or o!r premium pay paid = regul>ly s*$ul$ "w ( ! employee o!r ?an ! diff]5tial e/abli%$ "u ?is section1 ( ! employee plus premium pay ( #ac p] h\r4 7,b7 ,! total am\nt ( premium pay paid to an employee "u subp>agraph 7,a7 %all be-- 7i7 ) respect to an employee ^: annual rate ( basic pay is less ?an #bjj1jjj1 n m ?an #aj1jjj r$uc$ by employ] payroll taxes ) respect to su* premium pay2 & 7ii7 ) respect to an employee ^: annual rate ( basic pay is n less ?an #bjj1jjj1 n m ?an #e1jjj r$uc$ by employ] payroll taxes ) respect to su* premium pay4 7#b7 ,pay 7,a7 ,9 g5]al ,) respect to ! cov]$ p]iod1 an employee is entitl$ to be paid ! applicable diff]5tial e/abli%$ "u p>agraph 7#a7 = any p]iod1 includ+ any p]iod dur+ ! cov]$ p]iod t prec$es ! date ( enactm5t ( ?is ,act1 9 :i* ! employee is c>ry+ out cov]$ duty1 subject to ! applicable limitations "u t p>agraph4 7,b7 ,retroactive paym5t ,) respect to a paym5t e>n$ by an employee "u ?is subsection = a p]iod dur+ ! cov]$ p]iod t prec$es ! date ( enactm5t ( ?is ,act1 ! employee %all be paid t paym5t 9 a lump sum paym5t z soon z is practicable aft] t date ( enactm5t4 7#c7 ,guidance & regulations 7,a7 ,executive bran* 7i7 ,9 g5]al ,! ,(fice ( ,p]sonnel ,managem5t %all develop crit]ia = ag5cies 9 ! executive bran* ( ! ,f$]al ,gov]nm5t reg>d+ ! means by :i* to det]m9e ! eligibility ( an employee 9 su* an ag5cy = ! pay diff]5tial e/abli%$ "u ?is subsection1 :i* %all-- 7,i7 be bas$ on-- 7aa7 ! duties p]=m$ by ! employee2 7bb7 ! sett+ 9 :i* ! employee p]=ms ! duties describ$ 9 item 7aa72 & 7cc7 ! int]actions ) ! public requir$ 9 ord] = ! employee to p]=m ! duties describ$ 9 item 7aa72 & 7,,ii7 apply equally to all su* ag5cies4 7ii7 ,regulations ,! ,(fice ( ,p]sonnel ,managem5t may prescribe regulations implem5t+ ! pay diff]5tial "u ?is subsection ) respect to employees 9 ! executive bran* ( ! ,f$]al ,gov]nm5t4 7,b7 ,o!r bran*es1 c]ta9 ,,dc employees1 & c]ta9 ,tribal (ficials 7i7 ,9 g5]al ,! employ+ au?ority = ea* ag5cy t is n 9 ! executive bran* ( ! ,f$]al ,gov]nm5t-- 7,i7 %all develop crit]ia reg>d+ ! means by :i* to det]m9e ! eligibility ( an employee 9 su* an ag5cy = ! pay diff]5tial e/abli%$ "u ?is subsection2 & 7,,ii7 may prescribe regulations implem5t+ ! pay diff]5tial "u ?is subsection ) respect to employees 9 ! applicable ag5cy4 7ii7 ,consi/5cy ) ,,opm guidance & regulations ,any crit]ia develop$1 & regulations prescrib$1 by an ag5cy "u clause 7i7 %all1 to ! ext5t practicable1 be comp>able to any crit]ia develop$ & regulations prescrib$ by ! ,(fice ( ,p]sonnel ,managem5t "u subp>agraph 7,a74 7c7 ,limitation on premium pay 7#a7 ,9 g5]al ,not)/&+ subsections 7a7 & 7b7 ( section #eedg ( title #e1 ,unit$ ,/ates ,code1 or a provision ( any o!r ,f$]al1 ,/ate1 or ,tribal law t imposes a limitation on ! am\nt ( premium pay 7includ+ any premium pay paid "u subsection 7b7 & any ov]time pay paid = cov]$ duty7 t may be payable to an employee1 an employee may be paid su* premium pay to ! ext5t t ! paym5t does n cause ! aggregate ( basic pay & su* premium pay = s]vice p]=m$ 9 t cal5d> ye> by t employee to exce$ ! annual rate ( basic pay payable = level ,,ii ( ! ,executive ,s*$ule1 z ( ! end ( ! cal5d> ye>4 7#b7 ,applicability ( aggregate limitation on pay ,9 det]m9+ :e!r a paym5t to an employee is subject to ! limitation "u section #ecjg7;a7 ( title #e1 ,unit$ ,/ates ,code1 a paym5t describ$ 9 p>agraph 7#a7 %all n apply4 7#c7 ,applicability ( ,,c>es ,act ,! au?ority provid$ "u ?is subsection %all be consid]$ to be 9 addition to1 & n a replacem5t =1 ! au?ority provid$ "u section #ahaaj ( title ,,viii ( ! ,,c>es ,act 7,public ,law #aaf-acf74 7#d7 ,retroactive effect ,?is subsection %all take effect z if enact$ on ! date on :i* ! cov]$ p]iod began4 7d7 ,appropriation 7#a7 ,appropriation ,!re is h]eby appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #aj1jjj1jjj1jjj1 to rema9 available until exp5d$1 = ! (fices & ag5cies describ$ 9 p>agraph 7#b7 to c>ry out subsections 7b7 & 7c7 & to make transf]s au?oriz$ "u p>agraph 7#c7 ( ?is subsection4 7#b7 ,(fices & ag5cies ,! (fices & ag5cies describ$ 9 ?is p>agraph are-- 7,a7 ! ,(fice ( ! ,s]geant at ,arms & ,doorkeep] ( ! ,s5ate2 7,b7 ! ,(fice ( ! ,cl]k ( ! ,h\se ( ,repres5tatives2 7,c7 ! ,(fice ( ! ,s]geant at ,arms ( ! ,h\se ( ,repres5tatives2 7,d7 ! ,(fice ( ! ,*ief ,adm9i/rative ,(fic] ( ! ,h\se ( ,repres5tatives2 7,e7 ! ,(fice ( ! ,att5d+ ,physician2 7,f7 ! ,capitol ,police2 7,g7 ! ,(fice ( ! ,ar*itect ( ! ,capitol2 7,h7 ! ,libr>y ( ,congress2 7,i7 ! ,gov]nm5t ,publi%+ ,(fice2 7,j7 ! ,gov]nm5t ,acc\ntability ,(fice2 7,k7 ! ,(fice ( ,p]sonnel ,managem5t2 7,l7 ! ,adm9i/rative ,(fice ( ! ,unit$ ,/ates ,c\rts2 7,m7 ! ,di/rict ( ,columbia ,c\rts2 & 7,n7 ! ,di/rict ( ,columbia ,public ,def5d] ,s]vice4 7#c7 ,transf] au?ority 7,a7 ,,opm ,! ,(fice ( ,p]sonnel ,managem5t may transf] funds made available "u ?is subsection to o!r ,f$]al ag5cies )9 ! executive bran* to reimburse su* ag5cies = co/s incurr$ to implem5t ?is section4 7,b7 ,,a\sc ,! ,adm9i/rative ,(fice ( ! ,unit$ ,/ates ,c\rts may transf] funds made available "u ?is subsection to o!r entities )9 ! judicial bran* to reimburse ! entities = co/s incurr$ to implem5t ?is section4 7e7 ,coord9ation ) o!r b5efits 7#a7 ,disreg>d = purposes ( ,f$]al & /ate programs ,any paym5t provid$ "u ?is section %all n be reg>d$ z income & %all n be reg>d$ z a res\rce = ! mon? ( receipt & ! foll[+ #ab 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$]al funds4 7#b7 ,am\nts n tak5 into acc\nt = purposes ( premium tax cr$it 7,a7 ,9 g5]al ,= purposes ( det]m9+ modifi$ adju/$ gross income "u section #cf;,b7d77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 adju/$ gross income %all be r$uc$ by any am\nts receiv$ by reason ( subsection 7b74 7,b7 ,exception ,subp>agraph 7,a7 %all n apply to ! ext5t su* r$uction results 9 an am\nt ( h\sehold income 7z def9$ 9 section #cf;,b7d77#b77;,a7 ( su* ,code7 ( a taxpay] t is less ?an #ajj p]c5t ( ! pov]ty l9e 7z def9$ 9 section #cf;,b7d77#c7 ( su* ,code7 = a family ( ! size involv$ 7z det]m9$ "u ! rules ( section #cf;,b7d77#a7 ( su* ,code74 7,c7 ,report+ 7i7 ,9 g5]al ,any employ] t makes an applicable paym5t dur+ a cal5d> ye> %all include z a sep>ately /at$ item on any writt5 /atem5t requir$ "u section #fjea ( ! ,int]nal ,rev5ue ,code ( #aihf or any return or /atem5t requir$ by ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 ) respect to nonemployee comp5sation ! aggregate am\nt ( ea* type ( applicable paym5ts s made4 7ii7 ,applicable paym5ts ,= purposes ( ?is subp>agraph1 ! t]m applicable paym5ts means am\nts paid by reason ( subsection 7b74 7#c7 ,employm5t tax treatm5t = am\nts paid ?r\gh grants 7,a7 ,9 g5]al ,= purposes ( section #caaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 any am\nts requir$ to be paid by reason ( ?is section %all n be consid]$ wages4 7,b7 ,railroad retirem5t taxes ,= purposes ( section #cbba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! am\nt ( tax impos$ "u su* section = any cal5d> ye> 9 :i* an employ] is requir$ to pay am\nts "u ?is section %all be equal to ! sum (-- 7i7 ! product ( ! rate 9 effect "u section #caaa7;a7 ( su* ,code & ! comp5sation 7r$uc$ by any am\nts requir$ to be paid by reason ( ?is section7 paid dur+ any cal5d> ye> by su* employ] = s]vices r5d]$ to su* employ]2 & 7ii7 ! product ( ! rate 9 effect "u section #caaa7;b7 ( su* ,code & ! comp5sation paid dur+ any cal5d> ye> by su* employ] = s]vices r5d]$ to su* employ]4 7,c7 ,self-employ$ individuals 7i7 ,9 g5]al ,9 ! case ( ! tax impos$ by section #adja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! self-employm5t income = any taxable ye> 9 :i* ! individual receiv$ a paym5t requir$ to be made "u ?is section %all be r$uc$ by #ej p]c5t ( ! am\nt ( paym5ts s made4 7ii7 ,regulatory au?ority ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all prescribe regulations or o!r guidance = ! application ( sections #afd7;f7 & #adjb7;a77#ab7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to am\nts to :i* clause 7i7 applies4 7,d7 ,transf]s to 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$uction 9 rev5ues to ! ,treasury by reason ( ?is p>agraph 7)\t reg>d to ?is subp>agraph74 ,am\nts appropriat$ 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 subsection n be5 enact$4 7f7 ,cl>ification ( coord9ation ) o!r laws 7#a7 ,ess5tial work]s rights & b5efits ,no?+ 9 ?is section %all be con/ru$ to all[ noncompliance ) or 9 any way to dim9i%1 & %all in/ead be con/ru$ to be 9 addition to1 ! rights or b5efits t an ess5tial work] is entitl$ to "u any-- 7,a7 ,f$]al1 ,/ate1 or local law1 includ+ regulation2 7,b7 collective b>ga9+ agreem5t2 or 7,c7 employ] policy4 7#b7 ,title #e ,no?+ 9 ?is section %all be con/ru$ to affect ! application ( ! provisions ( sections #ecdc or #eede ( title #e1 ,unit$ ,/ates ,code1 ) respect to pay diff]5tials = duty involv+ unusual physical h>d%ip or haz>d1 or environm5tal diff]5tials4 7g7 ,applicability ( ,fair ,labor ,/&>ds ,act ( #aich to sov]eign ,tribal employ]s 7#a7 ,9 g5]al ,! receipt ( any funds "u subsection 7b71 7c71 or 7d7 by a sov]eign ,tribal employ] %all n exp&1 con/rict1 or alt] ! application ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq47 to su* sov]eign ,tribal employ]4 7#b7 ,def9itions ,9 ?is subsection-- 7,a7 ! t]m ,tribal employ] means-- 7i7 any ,tribal gov]nm5t1 a subdivision ( a ,tribal gov]nm5t 7det]m9$ 9 accordance ) section #ghga7;d7 ( ! ,int]nal ,rev5ue ,code71 or an ag5cy or in/rum5tality ( a ,tribal gov]nm5t or subdivision !re(2 7ii7 any ,tribal organization 7z ! t]m tribal organization is def9$ 9 section #d7l7 ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act 7#be ,u4,s4,c4 #ecjd7l772 7iii7 any corporation if m ?an #ej p]c5t 7det]m9$ by vote & value7 ( ! out/&+ /ock ( su* corporation is own$1 directly or indirectly1 by any entity describ$ 9 subp>agraph 7,a7 or 7,b72 or 7iv7 any p>tn]%ip if m ?an #ej p]c5t ( ! value ( ! capital & pr(its int]e/s ( su* p>tn]%ip is own$1 directly or indirectly1 by any entity describ$ 9 subp>agraph 7,a7 or 7,b72 & 7,b7 ! t]m ,trival gov]nm5t means ! recogniz$ gov]n+ body ( any ,indian or ,alaska ,native tribe1 b&1 nation1 pueblo1 village1 community1 compon5t b&1 or compon5t res]vation individually id5tifi$ 7includ+ p>5!tically7 9 ! li/ publi%$ mo/ rec5tly z ( ! date ( enactm5t ( ?is ,act pursuant to section #ajd ( ! ,f$]ally ,recogniz$ ,indian ,tribe ,li/ ,act ( #aiid 7#be ,u4,s4,c4 #eaca74