,h4 ,,res4 #ijd  ,9 ! ,h\se (           
,repres5tatives1 ,u4 ,s41  ,m>* #af1    
#bjbj  ,,resolution  ,t ! ,cl]k ( !     
,h\se ( ,repres5tatives %all1 9 !       
engrossm5t ( ! bill ,h4,r4 #fbja1 make !
 foll[+ corrections3 7#a7 ,am5d division
 ,a to read z foll[s3  ,a ,second       
,coronavirus ,prep>$ness & ,response    
,supplem5tal ,appropriations ,act1 #bjbj
  ,! foll[+ sums are h]eby 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 ( ,agriculture    
,food & ,nutrition ,s]vice  ,special    
,supplem5tal ,nutrition ,program =      
,wom51 ,infants1 & ,*ildr5 7,,wic7 ,= an
 additional am\nt = ! ,special          
,supplem5tal ,nutrition ,program =      
,wom51 ,infants1 & ,*ildr51             
#ejj1jjj1jjj1 to rema9 available ?r\gh  
,septemb] #cj1 #bjba3 ,provid$1 ,t su*  
am\nt is designat$ by ! ,congress z be+ 
= an em]g5cy requirem5t pursuant to     
section #bea7;b77#b77;,a77i7 ( !        

,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act ( #aihe4 ,commodity       
,assi/ance ,program ,= an additional    
am\nt = ! ,commodity ,assi/ance ,program
 = ! em]g5cy food assi/ance program z   
au?oriz$ by section #bg7;a7 ( ! ,food & 
,nutrition ,act ( #bjjh 7#g ,u4,s4,c4   
#bjcf7;a77 & section #bjd7;a77#a7 ( !   
,em]g5cy ,food ,assi/ance ,act ( #aihc  
7#g ,u4,s4,c4 #gejh7;a77#a771           
#djj1jjj1jjj1 to rema9 available ?r\gh  
,septemb] #cj1 #bjba3 ,provid$1 ,t ( !  
funds made available1 ! ,secret>y may   
use up to #ajj1jjj1jjj = co/s associat$ 
) ! di/ribution ( commodities3 ,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 ,g5]al  
,provisions--,?is ,title  #aaja4 7a7    
,public ,heal? ,em]g5cy ,dur+ fiscal ye>
 #bjbj1 9 any case 9 :i* a s*ool is     
clos$ = at lea/ #e consecutive days dur+
 a public heal? em]g5cy designation dur+

 :i* ! s*ool w\ld o!rwise be 9 session1 
ea* h\sehold conta9+ at lea/ #a memb] :o
 is an eligible *ild att5d+ ! s*ool %all
 be eligible to receive assi/ance       
pursuant to a /ate ag5cy plan approv$ "u
 subsection 7b74  7b7 ,assi/ance ,to    
c>ry out ?is section1 ! ,secret>y (     
,agriculture may approve ,/ate ag5cy    
plans = tempor>y em]g5cy /&>ds (        
eligibility & levels ( b5efits "u !     
,food & ,nutrition ,act ( #bjjh 7#g     
,u4,s4,c4 #bjaa et seq47 = h\seholds )  
eligible *ildr54 ,plans approv$ by !    
,secret>y %all provide = supplem5tal    
allotm5ts to h\seholds receiv+ b5efits  
"u su* ,act1 & issuances to h\seholds n 
already receiv+ b5efits4 ,su* level (   
b5efits %all be det]m9$ by ! ,secret>y 9
 an am\nt n less ?an ! value ( meals at 
! free rate ov] ! c\rse ( #e s*ool days 
= ea* eligible *ild 9 ! h\sehold4  7c7  
,m9imum closure requirem5t ,! ,secret>y 
( ,agriculture %all n provide assi/ance 
"u ?is section 9 ! case ( a s*ool t is  
clos$ = less ?an #e consecutive days4   

7d7 ,use ( ,,ebt sy/em ,a ,/ate ag5cy   
may provide assi/ance "u ?is section    
?r\gh ! ,,ebt c>d sy/em e/abli%$ "u     
section #g ( ! ,food & ,nutrition ,act (
 #bjjh 7#g ,u4,s4,c4 #bjaf74  7e7       
,release ( in=mation ,not)/&+ any o!r   
provision ( law1 ! ,secret>y (          
,agriculture may au?orize ,/ate         
educational ag5cies & s*ool food        
au?orities adm9i/]+ a s*ool lun* program
 "u ! ,ri*>d ,b4 ,russell ,national     
,s*ool ,lun* ,act 7#db ,u4,s4,c4 #agea  
et seq47 to release to appropriate      
(ficials adm9i/]+ ! supplem5tal         
nutrition assi/ance program su*         
in=mation z may be necess>y to c>ry out 
?is section4  7f7 ,waiv]s ,to facilitate
 implem5tation ( ?is section1 !         
,secret>y ( ,agriculture may approve    
waiv]s ( ! limits on c]tification p]iods
 o!rwise applicable "u section #c7;f7 ( 
! ,food & ,nutrition ,act ( #bjjh 7#g   
,u4,s4,c4 #bjab7;f771 report+           
requirem5ts o!rwise applicable "u       
section #f7;c7 ( su* ,act 7#g ,u4,s4,c4 

#bjae7;c771 & o!r adm9i/rative          
requirem5ts o!rwise applicable to ,/ate 
ag5cies "u su* ,act4  7g7 ,availability 
( commodities ,dur+ fiscal ye> #bjbj1 ! 
,secret>y ( ,agriculture may pur*ase    
commodities = em]g5cy di/ribution 9 any 
area ( ! ,unit$ ,/ates dur+ a public    
heal? em]g5cy designation4  7h7         
,def9itions ,9 ?is section3 7#a7 ,! t]m 
eligible *ild means a *ild 7z def9$ 9   
section #ab7;d7 or s]v$ "u section      
#aa7;a77#a7 ( ! ,ri*>d ,b4 ,russell     
,national ,s*ool ,lun* ,act 7#db        
,u4,s4,c4 #agfj7;d71 #agei7;a77#a77 :o1 
if n = ! closure ( ! s*ool att5d$ by !  
*ild dur+ a public heal? em]g5cy        
designation & due to conc]ns ab\t a     
,,covid-#ai outbreak1 w\ld receive free 
or r$uc$ price s*ool meals "u ! ,ri*>d  
,b4 ,russell ,national ,s*ool ,lun* ,act
 7#db ,u4,s4,c4 #agel et seq47 at !     
s*ool4  7#b7 ,! t]m public heal? em]g5cy
 designation means ! decl>ation ( a     
public heal? em]g5cy1 bas$ on an        
outbreak ( ,,s>s-,co,v-#b or ano!r      

coronavirus ) p&emic pot5tial1 by !     
,secret>y ( ,heal? & ,human ,s]vices "u 
section #cai ( ! ,public ,heal? ,s]vice 
,act 7#db ,u4,s4,c4 #bdg;d74  7#c7 ,!   
t]m s*ool has ! mean+ giv5 ! t]m 9      
section #ab7;d7 ( ! ,ri*>d ,b4 ,russell 
,national ,s*ool ,lun* ,act 7#db        
,u4,s4,c4 #agfj7;d774  7i7 ,fund+ ,!re  
are h]eby appropriat$ to ! ,secret>y (  
,agriculture su* am\nts z are necess>y  
to c>ry out ?is section3 ,provid$1 ,t   
su* am\nt is designat$ by ! ,congress z 
be+ = an em]g5cy requirem5t pursuant to 
section #bea7;b77#b77;,a77i7 ( !        
,balanc$ ,budget & ,em]g5cy ,deficit    
,control ,act ( #aihe4  #aajb4 ,9       
addition to am\nts o!rwise made         
available1 #ajj1jjj1jjj1 to rema9       
available ?r\gh ,septemb] #cj1 #bjba1   
%all be available = ! ,secret>y (       
,agriculture to provide grants to !     
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1
 ,pu]to ,rico1 & ,am]ican ,samoa =      
nutrition assi/ance 9 response to a     
,,covid-#ai public heal? em]g5cy3       

,provid$1 ,t su* am\nt is designat$ 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 ( ,def5se 
,def5se ,heal? ,program ,= an additional
 am\nt = ,def5se ,heal? ,program1       
#hb1jjj1jjj1 to rema9 available until   
,septemb] #cj1 #bjbb1 = heal? s]vices   
consi/+ ( ,,s>s-,co,v-#b or ,,covid-#ai 
relat$ items & s]vices z describ$ 9     
section #fjjf7;a7 ( division ,f ( !     
,families ,fir/ ,coronavirus ,response  
,act 7or ! adm9i/ration ( su* products73
 ,provid$1 ,t su* am\nt is designat$ by 
! ,congress z be+ = an em]g5cy          
requirem5t pursuant to section          
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  ,,iii ,dep>tm5t ( !      
,treasury  ,int]nal ,rev5ue ,s]vice     
,taxpay] ,s]vices ,= an additional am\nt
 = ,taxpay] ,s]vices1 #ae1jjj1jjj1 to   
rema9 available until ,septemb] #cj1    

#bjbb1 = ! purposes ( c>ry+ out !       
,families ,fir/ ,coronavirus ,response  
,act3 ,provid$1 ,t am\nts provid$ "u ?is
 head+ 9 ?is ,act may be transf]r$ to & 
m]g$ ) ,op]ations ,support3 ,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  ,,iv   
,dep>tm5t ( ,heal? & ,human ,s]vices    
,indian ,heal? ,s]vice  ,indian ,heal?  
,s]vices ,= an additional am\nt =       
,indian ,heal? ,s]vices1 #fd1jjj1jjj1 to
 rema9 available until ,septemb] #cj1   
#bjbb1 = heal? s]vices consi/+ (        
,,s>s-,co,v-#b or ,,covid-#ai relat$    
items & s]vices z describ$ 9 section    
#fjjg ( division ,f ( ! ,families ,fir/ 
,coronavirus ,response ,act 7or !       
adm9i/ration ( su* products73 ,provid$1 
,t su* am\nts %all be allocat$ at !     
discretion ( ! ,director ( ! ,indian    
,heal? ,s]vice3 ,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  ,v ,dep>tm5t (  
,heal? & ,human ,s]vices  ,adm9i/ration 
= ,community ,liv+  ,ag+ & ,disability  
,s]vices ,programs ,= an additional     
am\nt = ,ag+ & ,disability ,s]vices     
,programs1 #bej1jjj1jjj1 to rema9       
available until ,septemb] #cj1 #bjba1 = 
activities au?oriz$ "u subp>ts #a & #b (
 "p ,c1 ( title ,,iii1 & "u title ,,vi1 
( ! ,old] ,am]icans ,act ( #aife        
7,,oaa71 ( :i* #afj1jjj1jjj %all be =   
,home-,deliv]$ ,nutrition ,s]vices1     
#hj1jjj1jjj %all be = ,congregate       
,nutrition ,s]vices1 & #aj1jjj1jjj %all 
be = ,nutrition ,s]vices = ,native      
,am]icans3 ,provid$1 ,t ,/ate mat*+     
requirem5ts "u sections                 
#cjd7;d77#a77;,d7 & #cji7;b77#b7 ( !    
,,oaa %all n apply to funds made        
available "u ?is head+ 9 ?is ,act3      
,provid$ 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 ,(fice ( ! ,secret>y      
public heal? & social s]vices em]g5cy   
fund ,= an additional am\nt = ,public   
,heal? & ,social ,s]vices ,em]g5cy      
,fund1 #a1jjj1jjj1jjj1 to rema9         
available until exp5d$1 = activities    
au?oriz$ "u section #bhab ( ! ,public   
,heal? ,s]vice ,act 7#db ,u4,s4,c4      
#cjj;hh-#aa71 9 coord9ation ) !         
,assi/ant ,secret>y = ,prep>$ness &     
,response & ! ,adm9i/rator ( ! ,c5t]s = 
,m$ic>e  ,m$icaid ,s]vices1 to pay !    
claims ( provid]s = reimbursem5t1 z     
describ$ 9 subsection 7a77#c77;,d7 ( su*
 section #bhab1 = heal? s]vices consi/+ 
( ,,s>s-,co,v-#b or ,,covid-#ai relat$  
items & s]vices z describ$ 9 p>agraph   
7#a7 ( section #fjja7;a7 ( division ,f (
 ! ,families ,fir/ ,coronavirus         
,response ,act 7or ! adm9i/ration ( su* 
products7 or visits describ$ 9 p>agraph 
7#b7 ( su* section = un9sur$            

individuals3 ,provid$1 ,t ! t]m un9sur$ 
individual 9 ?is p>agraph means an      
individual :o is n enroll$ 9-- 7#a7 a   
,f$]al heal? c>e program 7z def9$ "u    
section #aabh;,b7f7 ( ! ,social         
,security ,act 7#db ,u4,s4,c4           
#acbj;a-#g;b7f771 includ+ an individual 
:o is eligible = m$ical assi/ance only  
because ( subsection                    
7a77#aj77;,a77ii77,,xxiii7 ( ,section   
#aijb ( ! ,social ,security ,act2 or    
7#b7 a gr\p heal? plan or heal?         
insurance cov]age (f]$ by a heal?       
insurance issu] 9 ! gr\p or individual  
m>ket 7z su* t]ms are def9$ 9 section   
#bgia ( ! ,public ,heal? ,s]vice ,act   
7#db ,u4,s4,c4 #cjj;gg-#ia771 or a heal?
 plan (f]$ "u *apt] #hi ( title #e1     
,unit$ ,/ates ,code3 ,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  ,,vi ,dep>tm5t (
 ,vet]ans ,affairs  ,vet]ans ,heal?     

,adm9i/ration  ,m$ical ,s]vices ,= an   
additional am\nt = ,m$ical ,s]vices1    
#cj1jjj1jjj1 to rema9 available until   
,septemb] #cj1 #bjbb1 = heal? s]vices   
consi/+ ( ,,s>s-,co,v-#b or ,,covid-#ai 
relat$ items & s]vices z describ$ 9     
section #fjjf7;b7 ( division ,f ( !     
,families ,fir/ ,coronavirus ,response  
,act 7or ! adm9i/ration ( su* products73
 ,provid$1 ,t su* am\nt is designat$ by 
! ,congress z be+ = an em]g5cy          
requirem5t pursuant to section          
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4 ,m$ical ,community ,c>e ,=
 an additional am\nt = ,m$ical          
,community ,c>e1 #cj1jjj1jjj1 to rema9  
available until ,septemb] #cj1 #bjbb1 = 
heal? s]vices consi/+ ( ,,s>s-,co,v-#b  
or ,,covid-#ai relat$ items & s]vices z 
describ$ 9 section #fjjf7;b7 ( division 
,f ( ! ,families ,fir/ ,coronavirus     
,response ,act 7or ! adm9i/ration ( su* 
products73 ,provid$1 ,t su* am\nt is    
designat$ by ! ,congress z be+ = an     

em]g5cy requirem5t pursuant to section  
#bea7;b77#b77;,a77i7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    
,act ( #aihe4  ,,vii ,g5]al             
,provisions--,?is ,act  #agja4 ,n lat]  
?an #cj days aft] ! date ( enactm5t (   
?is ,act1 ! head ( ea* executive ag5cy t
 receives fund+ 9 ?is ,act %all provide 
a report detail+ ! anticipat$ uses ( all
 su* fund+ to ! ,committees on          
,appropriations ( ! ,h\se (             
,repres5tatives & ! ,s5ate3 ,provid$1 ,t
 ea* report %all include e/imat$        
p]sonnel & adm9i/rative co/s1 z well z !
 total am\nt ( fund+ apportion$1        
allott$1 obligat$1 & exp5d$1 to date3   
,provid$ fur!r1 ,t ea* su* plan %all be 
updat$ & submitt$ to su* ,committees e  
#fj days until all funds are exp5d$ or  
expire4  #agjb4 ,/ates & local gov]nm5ts
 receiv+ funds or assi/ance pursuant to 
?is division %all ensure ! respective   
,/ate ,em]g5cy ,op]ations ,c5t] receives
 regul> & real-"t report+ on aggregat$  
data on te/+ & results f ,/ate & local  

public heal? dep>tm5ts1 z det]m9$ by !  
,director ( ! ,c5t]s = ,disease ,control
 & ,prev5tion1 & t su* data is          
transmitt$ to ! ,c5t]s = ,disease       
,control & ,prev5tion4  #agjc4 ,ea*     
am\nt appropriat$ or made available by  
?is ,act is 9 addition to am\nts o!rwise
 appropriat$ = ! fiscal ye> involv$4    
#agjd4 ,no "p ( any appropriation       
conta9$ 9 ?is ,act %all rema9 available 
= obligation beyond ! curr5t fiscal ye> 
unless expressly s provid$ h]e94  #agje4
 ,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  #agjf4 ,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  #agjg4
 ,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 ,?is        
division may be cit$ z ! ,second        
,coronavirus ,prep>$ness & ,response    
,supplem5tal ,appropriations ,act1      
#bjbj4  4  7#b7 ,am5d division ,c to    
read z foll[s3  ,c ,em]g5cy ,family &   
,m$ical ,leave ,expansion ,act  #caja4  
,%ort title ,?is ,act may be cit$ z     
,em]g5cy ,family & ,m$ical ,leave       
,expansion ,act4  #cajb4 ,am5dm5ts to ! 
,family & ,m$ical ,leave ,act ( #aiic   
7a7 ,public heal? em]g5cy leave  7#a7 ,9
 g5]al ,section #ajb7;a77#a7 ( ! ,family
 & ,m$ical ,leave ,act ( #aiic 7#bi     
,u4,s4,c4 #bfab7;a77#a77 is am5d$ by    

add+ at ! end ! foll[+3  7,f7 ,dur+ !   
p]iod beg9n+ on ! date ! ,em]g5cy       
,family & ,m$ical ,leave ,expansion ,act
 takes effect1 & end+ on ,decemb] #ca1  
#bjbj1 because ( a qualify+ ne$ relat$  
to a public heal? em]g5cy 9 accordance )
 section #aaj4  4  7#b7 ,paid leave     
requirem5t ,section #ajb7;c7 ( ! ,family
 & ,m$ical ,leave ,act ( #aiic 7#bi     
,u4,s4,c4 #bfab7;c77 is am5d$ by /rik+  
"u subsection 7a7 & ins]t+ "u subsection
 7a7 7o!r ?an c]ta9 p]iods ( leave "u   
subsection 7a77#a77;,f774  7b7          
,requirem5ts ,title ,i ( ! ,family &    
,m$ical ,leave ,act ( #aiic 7#bi        
,u4,s4,c4 #bfaa et seq47 is am5d$ by    
add+ at ! end ! foll[+3  #aaj4 ,public  
heal? em]g5cy leave  7a7 ,def9itions ,! 
foll[+ %all apply ) respect to leave "u 
section #ajb7;a77#a77;,f73  7#a7        
,application ( c]ta9 t]ms ,! def9itions 
9 section #aja %all apply1 except z     
foll[s3 7,a7 ,eligible employee ,9 lieu 
( ! def9ition 9 sections #aja7b77;,a7 & 
#aja7b77;,b77ii71 ! t]m eligible        

employee means an employee :o has be5   
employ$ = at lea/ #cj cal5d> days by !  
employ] ) respect to :om leave is       
reque/$ "u section #ajb7;a77#a77;,f74   
7,b7 ,employ] ?re%old ,section          
#aja7d77;,a77i7 %all be appli$ by       
sub/itut+ few] ?an #ejj employees = #ej 
or m employees = ea* work+ day dur+ ea* 
( #bj or m cal5d> workweeks 9 ! curr5t  
or prec$+ cal5d> ye>4  7#b7 ,additional 
def9itions ,9 addition to ! def9itions  
describ$ 9 p>agraph 7#a71 ! foll[+      
def9itions %all apply ) respect to leave
 "u section #ajb7;a77#a77;,f73  7,a7    
,qualify+ ne$ relat$ to a public heal?  
em]g5cy ,! t]m qualify+ ne$ relat$ to a 
public heal? em]g5cy1 ) respect to      
leave1 means ! employee is unable to "w 
7or telework7 due to a ne$ = leave to   
c>e = ! son or daught] "u #ah ye>s ( age
 ( su* employee if ! s*ool or place (   
c>e has be5 clos$1 or ! *ild c>e provid]
 ( su* son or daught] is unavailable1   
due to a public heal? em]g5cy4  7,b7    
,public heal? em]g5cy ,! t]m public     

heal? em]g5cy means an em]g5cy ) respect
 to ,,covid-#ai decl>$ by a ,f$]al1     
,/ate1 or local au?ority4  7,c7 ,*ild   
c>e provid] ,! t]m *ild c>e provid]     
means a provid] :o receives comp5sation 
= provid+ *ild c>e s]vices on a regul>  
basis1 includ+ an eligible *ild c>e     
provid] 7z def9$ 9 section #feh,p ( !   
,*ild ,c>e & ,developm5t ,block ,grant  
,act ( #aiij 7#db ,u4,s4,c4 #ihehn774   
7,d7 ,s*ool ,! t]m s*ool means an       
elem5t>y s*ool or second>y s*ool z su*  
t]ms are def9$ 9 section #haja ( !      
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja74  7#c7      
,regulatory ,au?orities ,! ,secret>y (  
,labor %all h ! au?ority to issue       
regulations = good cause "u sections    
#eec7;b77,b7 & #eec7;d77,a7 ( title #e1 
,unit$ ,/ates ,code-- 7,a7 to exclude   
c]ta9 heal? c>e provid]s & em]g5cy      
respond]s f ! def9ition ( eligible      
employee "u section #aaj7;a77#a77;,a72 &
  7,b7 to exempt small bus9esses ) few] 
?an #ej employees f ! requirem5ts (     

section #ajb7;a77#a77;,f7 :5 !          
imposition ( su* requirem5ts w\ld       
jeop>dize ! viability ( ! bus9ess z a   
go+ conc]n4  7b7 ,relation%ip to paid   
leave  7#a7 ,unpaid leave = initial #aj 
days  7,a7 ,9 g5]al ,! fir/ #aj days =  
:i* an employee takes leave "u section  
#ajb7;a77#a77;,f7 may consi/ ( unpaid   
leave4  7,b7 ,employee election ,an     
employee may elect to sub/itute any     
accru$ vacation leave1 p]sonal leave1 or
 m$ical or sick leave = unpaid leave "u 
section #ajb7;a77#a77;,f7 9 accordance )
 section #ajb7;d77#b77;,b74  7#b7 ,paid 
leave = subsequ5t days  7,a7 ,9 g5]al   
,an employ] %all provide paid leave =   
ea* day ( leave "u section              
#ajb7;a77#a77;,f7 t an employee takes   
aft] tak+ leave "u su* section = #aj    
days4  7,b7 ,calculation  7i7 ,9 g5]al  
,subject to clause 7ii71 paid leave "u  
subp>agraph 7,a7 = an employee %all be  
calculat$ bas$ on-- 7,i7 an am\nt t is n
 less ?an two-?irds ( an employee's     
regul> rate ( pay 7z det]m9$ "u section 

#g7;e7 ( ! ,fair ,labor ,/&>ds ,act (   
#aich 7#bi ,u4,s4,c4 #bjg7;e772 &       
7,,ii7 ! numb] ( h\rs ! employee w\ld   
o!rwise be normally s*$ul$ to "w 7or !  
numb] ( h\rs calculat$ "u subp>agraph   
7,c774  7ii7 ,cl>ification ,9 no ev5t   
%all su* paid leave exce$ #bjj p] day & 
#aj1jjj 9 ! aggregate4  7,c7 ,v>y+      
s*$ule h\rs calculation ,9 ! case ( an  
employee ^: s*$ule v>ies f week to week 
to su* an ext5t t an employ] is unable  
to det]m9e ) c]ta9ty ! numb] ( h\rs !   
employee w\ld h work$ if su* employee _h
 n tak5 leave "u section                
#ajb7;a77#a77;,f71 ! employ] %all use ! 
foll[+ 9 place ( su* numb]3 7i7 ,subject
 to clause 7ii71 a numb] equal to !     
av]age numb] ( h\rs t ! employee 0      
s*$ul$ p] day ov] ! #f-mon? p]iod end+  
on ! date on :i* ! employee takes su*   
leave1 includ+ h\rs = :i* ! employee    
took leave ( any type4  7ii7 ,if !      
employee did n "w ov] su* p]iod1 !      
reasonable expectation ( ! employee at !
 "t ( hir+ ( ! av]age numb] ( h\rs p]   

day t ! employee w\ld normally be s*$ul$
 to "w4  7c7 ,notice ,9 any case :]e !  
necessity = leave "u section            
#ajb7;a77#a77;,f7 = ! purpose describ$ 9
 subsection 7a77#b77;,a77iii7 is        
=eseeable1 an employee %all provide !   
employ] ) su* notice ( leave z is       
practicable4  7d7 ,re/oration to        
position  7#a7 ,9 g5]al ,section        
#ajd7;a77#a7 %all n apply ) respect to  
an employee ( an employ] :o employs few]
 ?an #be employees if ! conditions      
describ$ 9 p>agraph 7#b7 are met4  7#b7 
,conditions ,! conditions describ$ 9 ?is
 p>agraph are ! foll[+3  7,a7 ,!        
employee takes leave "u section         
#ajb7;a77#a77;,f74  7,b7 ,! position    
held by ! employee :5 ! leave comm5c$   
does n exi/ due to economic conditions  
or o!r *anges 9 op]at+ conditions ( !   
employ]--  7i7 t affect employm5t2 &    
7ii7 are caus$ by a public heal? em]g5cy
 dur+ ! p]iod ( leave4  7,c7 ,! employ] 
makes reasonable ef=ts to re/ore !      
employee to a position equival5t to !   

position ! employee held :5 ! leave     
comm5c$1 ) equival5t employm5t b5efits1 
pay1 & o!r t]ms & conditions (          
employm5t4  7,d7 ,if ! reasonable ef=ts 
( ! employ] "u subp>agraph 7,c7 fail1 ! 
employ] makes reasonable ef=ts dur+ !   
p]iod describ$ 9 p>agraph 7#c7 to       
contact ! employee if an equival5t      
position describ$ 9 subp>agraph 7,c7    
becomes available4  7#c7 ,contact p]iod 
,! p]iod describ$ "u ?is p>agraph is !  
#a-ye> p]iod beg9n+ on ! e>li] (-- 7,a7 
! date on :i* ! qualify+ ne$ relat$ to a
 public heal? em]g5cy concludes2 or     
7,b7 ! date t is #ab weeks aft] ! date  
on :i* ! employee's leave "u section    
#ajb7;a77#a77;,f7 comm5ces4  4  #cajc4  
,employm5t "u multi-employ] b>ga9+      
agreem5ts  7a7 ,employ]s ,an employ]    
signatory to a multiemploy] collective  
b>ga9+ agreem5t may1 consi/5t ) its     
b>ga9+ obligations & its collective     
b>ga9+ agreem5t1 fulfill its obligations
 "u section #aaj7;b77#b7 ( title ,i ( ! 
,family & ,m$ical ,leave ,act ( #aiic1 z

 add$ by ! ,families ,fir/ ,coronavirus 
,response ,act1 by mak+ contributions to
 a multiemploy] fund1 plan1 or program  
bas$ on ! paid leave ea* ( its employees
 is entitl$ to "u su* section :ile work+
 "u ! multiemploy] collective b>ga9+    
agreem5t1 provid$ t ! fund1 plan1 or    
program enables employees to secure pay 
f su* fund1 plan1 or program bas$ on    
h\rs !y h work$ "u ! multiemploy]       
collective b>ga9+ agreem5t = paid leave 
tak5 "u section #ajb7;a77#a77;,f7 (     
title ,i ( ! ,family & ,m$ical ,leave   
,act ( #aiic1 z add$ by ! ,families     
,fir/ ,coronavirus ,response ,act4  7b7 
,employees ,employees :o "w "u a        
multiemploy] collective b>ga9+ agreem5t 
into :i* _! employ]s make contributions 
z provid$ 9 subsection 7a7 may secure   
pay f su* fund1 plan1 or program bas$ on
 h\rs !y h work$ "u ! multiemploy]      
collective b>ga9+ agreem5t = paid leave 
tak5 "u section #ajb7;a77#a77;,f7 (     
title ,i ( ! ,family & ,m$ical ,leave   
,act ( #aiic1 z add$ by ! ,families     

,fir/ ,coronavirus ,response ,act4      
#cajd4 ,special ,rule = ,c]ta9 ,employ]s
 ,an employ] "u #aaj7;a77,b7 %all n be  
subject to section #ajg7;a7 = a         
violation ( section #ajb7;a77#a77;,f7 if
 ! employ] does n meet ! def9ition (    
employ] set =? 9 ,section               
#aja7d77;,a77i74  #caje4 ,special ,rule 
= ,heal? ,c>e ,provid]s & ,em]g5cy      
,respond]s ,an employ] ( an employee :o 
is a heal? c>e provid] or an em]g5cy    
respond] may elect to exclude su*       
employee f ! application ( ! provisions 
9 ! am5dm5ts made "u ( section #cajb (  
?is ,act4  #cajf4 ,effective ,date ,?is 
,act %all take effect n lat] ?an #ae    
days aft] ! date ( enactm5t ( ?is ,act4 
4  7#c7 ,am5d division ,e to read z     
foll[s3  ,e ,em]g5cy ,paid ,sick ,leave 
,act  #eaja4 ,%ort title ,?is ,act may  
be cit$ z ! ,em]g5cy ,paid ,sick ,leave 
,act4  #eajb4 ,paid sick "t requirem5t  
7a7 ,9 g5]al ,an employ] %all provide to
 ea* employee employ$ by ! employ] paid 
sick "t to ! ext5t t ! employee is      

unable to "w 7or telework7 due to a ne$ 
= leave because3 7#a7 ,! employee is    
subject to a ,f$]al1 ,/ate1 or local    
qu>ant9e or isolation ord] relat$ to    
,,covid-#ai4  7#b7 ,! employee has be5  
advis$ by a heal? c>e provid] to        
self-qu>ant9e due to conc]ns relat$ to  
,,covid-#ai4  7#c7 ,! employee is       
exp]i5c+ symptoms ( ,,covid-#ai & seek+ 
a m$ical diagnosis4  7#d7 ,! employee is
 c>+ = an individual :o is subject to an
 ord] z describ$ 9 subp>agraph 7#a7 or  
has be5 advis$ z describ$ 9 p>agraph    
7#b74  7#e7 ,! employee is c>+ = a son  
or daught] ( su* employee if ! s*ool or 
place ( c>e ( ! son or daught] has be5  
clos$1 or ! *ild c>e provid] ( su* son  
or daught] is unavailable1 due to       
,,covid-#ai precautions4  7#f7 ,!       
employee is exp]i5c+ any o!r            
sub/antially simil> condition specifi$  
by ! ,secret>y ( ,heal? & ,human        
,s]vices 9 consultation ) ! ,secret>y ( 
! ,treasury & ! ,secret>y ( ,labor4     
,except t an employ] ( an employee :o is

 a heal? c>e provid] or an em]g5cy      
respond] may elect to exclude su*       
employee f ! application ( ?is          
subsection4  7b7 ,duration ( paid sick  
"t  7#a7 ,9 g5]al ,an employee %all be  
entitl$ to paid sick "t = an am\nt (    
h\rs det]m9$ "u p>agraph 7#b74  7#b7    
,am\nt ( h\rs ,! am\nt ( h\rs ( paid    
sick "t to :i* an employee is entitl$   
%all be z foll[s3 7,a7 ,= full-"t       
employees1 #hj h\rs4  7,b7 ,= "p-"t     
employees1 a numb] ( h\rs equal to !    
numb] ( h\rs t su* employee works1 on   
av]age1 ov] a #b-week p]iod4  7#c7      
,c>ryov] ,paid sick "t "u ?is section   
%all n c>ry ov] f #a ye> to ! next4  7c7
 ,employ]'s t]m9ation ( paid sick "t    
,paid sick "t provid$ to an employee "u 
?is ,act %all cease beg9n+ ) !          
employee's next s*$ul$ work%ift         
imm$iately foll[+ ! t]m9ation ( ! ne$ = 
paid sick "t "u subsection 7a74  7d7    
,prohibition ,an employ] may n require1 
z a condition ( provid+ paid sick "t "u 
?is ,act1 t ! employee involv$ se>* = or

 f9d a replacem5t employee to cov] !    
h\rs dur+ :i* ! employee is us+ paid    
sick "t4  7e7 ,use ( paid sick "t  7#a7 
,9 g5]al ,! paid sick "t "u subsection  
7a7 %all be available = imm$iate use by 
! employee = ! purposes describ$ 9 su*  
subsection1 reg>dless ( h[ long !       
employee has be5 employ$ by an employ]4 
7#b7 ,sequ5c+  7,a7 ,9 g5]al ,an        
employee may fir/ use ! paid sick "t "u 
subsection 7a7 = ! purposes describ$ 9  
su* subsection4  7,b7 ,prohibition ,an  
employ] may n require an employee to use
 o!r paid leave provid$ by ! employ] to 
! employee be=e ! employee uses ! paid  
sick "t "u subsection 7a74  #eajc4      
,notice  7a7 ,9 g5]al ,ea* employ] %all 
po/ & keep po/$1 9 conspicu\s places on 
! premises ( ! employ] :]e notices to   
employees are cu/om>ily po/$1 a notice1 
to be prep>$ or approv$ by ! ,secret>y (
 ,labor1 ( ! requirem5ts describ$ 9 ?is 
,act4  7b7 ,model notice ,n lat] ?an #g 
days aft] ! date ( enactm5t ( ?is ,act1 
! ,secret>y ( ,labor %all make publicly 

available a model ( a notice t meets !  
requirem5ts ( subsection 7a74  #eajd4   
,prohibit$ acts ,x %all be unlawful =   
any employ] to dis*>ge1 discipl9e1 or 9 
any o!r mann] discrim9ate aga9/ any     
employee :o--  7#a7 takes leave 9       
accordance ) ?is ,act2 &  7#b7 has fil$ 
any compla9t or in/itut$ or caus$ to be 
in/itut$ any proce$+ "u or relat$ to ?is
 ,act 7includ+ a proce$+ t seeks        
en=cem5t ( ?is ,act71 or has te/ifi$ or 
is ab\t to te/ify 9 any su* proce$+4    
#eaje4 ,en=cem5t  7a7 ,unpaid sick leave
 ,an employ] :o violates section #eajb  
%all-- 7#a7 be consid]$ to h fail$ to   
pay m9imum wages 9 violation ( section  
#f ( ! ,fair ,labor ,/&>ds ,act ( #aich 
7#bi ,u4,s4,c4 #bjf72 &  7#b7 be subject
 to ! p5alties describ$ 9 sections #af &
 #ag ( su* ,act 7#bi ,u4,s4,c4 #baf2    
#bag7 ) respect to su* violation4  7b7  
,unlawful t]m9ation ,an employ] :o      
willfully violates section #eajd %all-- 
7#a7 be consid]$ to be 9 violation (    
section #ae7;a77#c7 ( ! ,fair ,labor    

,/&>ds ,act ( #aich 7#bi ,u4,s4,c4      
#bae7;a77#c772 &  7#b7 be subject to !  
p5alties describ$ 9 sections #af & #ag (
 su* ,act 7#bi ,u4,s4,c4 #baf2 #bag7 )  
respect to su* violation4  #eajf4       
,employm5t "u multi-employ] b>ga9+      
agreem5ts  7a7 ,employ]s ,an employ]    
signatory to a multiemploy] collective  
b>ga9+ agreem5t may1 consi/5t ) its     
b>ga9+ obligations & its collective     
b>ga9+ agreem5t1 fulfill its obligations
 "u ?is ,act by mak+ contributions to a 
multiemploy] fund1 plan1 or program bas$
 on ! h\rs ( paid sick "t ea* ( its     
employees is entitl$ to "u ?is ,act :ile
 work+ "u ! multiemploy] collective     
b>ga9+ agreem5t1 provid$ t ! fund1 plan1
 or program enables employees to secure 
pay f su* fund1 plan1 or program bas$ on
 h\rs !y h work$ "u ! multiemploy]      
collective b>ga9+ agreem5t & = ! uses   
specifi$ "u section #eajb7;a74  7b7     
,employees ,employees :o "w "u a        
multiemploy] collective b>ga9+ agreem5t 
into :i* _! employ]s make contributions 

z provid$ 9 subsection 7a7 may secure   
pay f su* fund1 plan1 or program bas$ on
 h\rs !y h work$ "u ! multiemploy]      
collective b>ga9+ agreem5t = ! uses     
specifi$ 9 section #eajb7;a74  #eajg4   
,rules ( con/ruction ,no?+ 9 ?is ,act   
%all be con/ru$-- 7#a7 to 9 any way     
dim9i% ! rights or b5efits t an employee
 is entitl$ to "u any--  7,a7 o!r       
,f$]al1 ,/ate1 or local law2  7,b7      
collective b>ga9+ agreem5t2 or  7,c7    
exi/+ employ] policy2 or  7#b7 to       
require f9ancial or o!r reimbursem5t to 
an employee f an employ] ^u ! employee's
 t]m9ation1 resignation1 retirem5t1 or  
o!r sep>ation f employm5t = paid sick "t
 "u ?is ,act t has n be5 us$ by su*     
employee4  #eajh4 ,effective date ,?is  
,act1 & ! requirem5ts "u ?is ,act1 %all 
take effect n lat] ?an #ae days aft] !  
date ( enactm5t ( ?is ,act4  #eaji4     
,sunset ,?is ,act1 & ! requirem5ts "u   
?is ,act1 %all expire on ,decemb] #ca1  
#bjbj4  #eaaj4 ,def9itions ,= purposes (
 ! ,act3 7#a7 ,employee ,! t]ms employee

 means an individual :o is--  7,a7  7i7 
an employee1 z def9$ 9 section #c7;e7 ( 
! ,fair ,labor ,/&>ds ,act ( #aich 7#bi 
,u4,s4,c4 #bjc7;e771 :o is n cov]$ "u   
subp>agraph 7,e7 or 7,f71 includ+ su* an
 employee ( ! ,libr>y ( ,congress1      
except t a ref]5ce 9 su* section to an  
employ] %all be consid]$ to be a ref]5ce
 to an employ] describ$ 9 clauses       
7i77,i7 & 7ii7 ( p>agraph 7#e77;,a72 or 
7ii7 an employee ( ! ,gov]nm5t          
,acc\ntability ,(fice2  7,b7 a ,/ate    
employee describ$ 9 section #cjd7;a7 ( !
 ,gov]nm5t ,employee ,rights ,act (     
#aiia 7#db ,u4,s4,c4 #bjjj;e-#af;c7a772 
7,c7 a cov]$ employee1 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]$ employee1 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     
,code74  7#b7 ,employ]  7,a7 ,9 g5]al ,!
 t]m employ] means a p]son :o is--  7i7 
7,i7 a cov]$ employ]1 z def9$ 9         
subp>agraph 7,b71 :o is n cov]$ "u      
subclause 7,v72  7,,ii7 an entity       
employ+ a ,/ate employee describ$ 9     
section #cjd7;a7 ( ! ,gov]nm5t ,employee
 ,rights ,act ( #aiia2  7,,iii7 an      
employ+ (fice1 z def9$ 9 section #aja ( 
! ,congressional ,acc\ntability ,act (  
#aiie2  7,,iv7 an employ+ (fice1 z def9$
 9 section #daa7;c7 ( title #c1 ,unit$  
,/ates ,code2 or  7,v7 an ,executive    
,ag5cy z def9$ 9 section #aje ( title   
#e1 ,unit$ ,/ates ,code1 & includ+ !    
,u4,s4 ,po/al ,s]vice & ! ,po/al        
,regulatory ,commission2 &  7ii7 engag$ 
9 comm]ce 7includ+ gov]nm5t71 or an     
indu/ry or activity affect+ comm]ce     
7includ+ gov]nm5t71 z def9$ 9           
subp>agraph 7,b77iii74  7,b7 ,cov]$     
employ]  7i7 ,9 g5]al ,9 subp>agraph    
7,a77i77,i71 ! t]m cov]$ employ]-- 7,i7 

means any p]son engag$ 9 comm]ce or 9   
any indu/ry or activity affect+ comm]ce 
t--  7aa7 9 ! case ( a private entity or
 individual1 employs few] ?an #ejj      
employees2 &  7bb7 9 ! case ( a public  
ag5cy or any o!r entity t is n a private
 entity or individual1 employs #a or m  
employees2  7,,ii7 includes-- 7aa7      
includes any p]son act+ directly or     
indirectly 9 ! int]e/ ( an employ] 9    
relation to an employee 7)9 ! mean+ (   
su* phrase 9 section #c7;d7 ( ! ,fair   
,labor ,/&>ds ,act ( #aich 7#bi         
,u4,s4,c4 #bjc7;d772 &  7bb7 any        
successor 9 int]e/ ( an employ]2        
7,,iii7 includes any public ag5cy1 z    
def9$ 9 section #c7x7 ( ! ,fair ,labor  
,/&>ds ,act ( #aich 7#bi ,u4,s4,c4      
#bjc7x772 &  7,,iv7 includes ! ,gov]nm5t
 ,acc\ntability ,(fice & ! ,libr>y (    
,congress4  7ii7 ,public ag5cy ,=       
purposes ( clause 7i77,,iv71 a public   
ag5cy %all be consid]$ to be a p]son    
engag$ 9 comm]ce or 9 an indu/ry or     
activity affect+ comm]ce4  7iii7        

,def9itions ,= purposes ( ?is           
subp>agraph3 7,i7 ,comm]ce ,! t]ms      
comm]ce & indu/ry or activity affect+   
comm]ce means any activity1 bus9ess1 or 
indu/ry 9 comm]ce or 9 :i* a labor      
dispute w\ld h9d] or ob/ruct comm]ce or 
! free fl[ ( comm]ce1 & include comm]ce 
& any indu/ry affect+ comm]ce1 z def9$ 9
 p>agraphs 7#a7 & 7#c7 ( section #eja ( 
! ,labor ,managem5t ,relations ,act (   
#aidg 7#bi ,u4,s4,c4 #adb 7#a7 & 7#c774 
7,,ii7 ,employee ,! t]m employee has !  
same mean+ giv5 su* t]m 9 section #c7;e7
 ( ! ,fair ,labor ,/&>ds ,act ( #aich   
7#bi ,u4,s4,c4 #bjc7;e774  7,,iii7      
,p]son ,! t]m p]son has ! same mean+    
giv5 su* t]m 9 section #c7;a7 ( ! ,fair 
,labor ,/&>ds ,act ( #aich 7#bi         
,u4,s4,c4 #bjc7;a774  7#c7 ,,flsa t]ms  
,! t]ms employ & ,/ate h ! mean+s giv5  
su* t]ms 9 section #c ( ! ,fair ,labor  
,/&>ds ,act ( #aich 7#bi ,u4,s4,c4      
#bjc74  7#d7 ,,fmla t]ms ,! t]ms heal?  
c>e provid] & son or daught] h ! mean+s 
giv5 su* t]ms 9 section #aja ( ! ,family

 & ,m$ical ,leave ,act ( #aiic 7#bi     
,u4,s4,c4 #bfaa74  7#e7 ,paid sick "t   
7,a7 ,9 g5]al ,! t]m paid sick "t means 
an increm5t ( comp5sat$ leave t-- 7i7 is
 provid$ by an employ] = use dur+ an    
abs5ce f employm5t = a reason describ$ 9
 any p>agraph ( section #b7;a72 &  7ii7 
is calculat$ bas$ on ! employee's       
requir$ comp5sation "u subp>agraph 7,b7 
& ! numb] ( h\rs ! employee w\ld o!rwise
 be normally s*$ul$ to "w 7or ! numb] ( 
h\rs calculat$ "u subp>agraph 7,c771    
except t 9 no ev5t %all su* paid sick "t
 exce$-- 7,i7 #eaa p] day & #e1aaj 9 !  
aggregate = a use describ$ 9 p>agraph   
7#a71 7#b71 or 7#c7 ( section #eajb7;a72
 &  7,,ii7 #bjj p] day & #b1jjj 9 !     
aggregate = a use describ$ 9 p>agraph   
7#d71 7#e71 or 7#f7 ( section #eajb7;a74
  7,b7 ,requir$ comp5sation  7i7 ,9     
,g5]al ,subject to subp>agraph 7,a77ii71
 ! employee's requir$ comp5sation "u ?is
 subp>agraph %all be n less ?an ! great]
 ( ! foll[+3  7,i7 ,! employee's regul> 
rate ( pay 7z det]m9$ "u section #g7;e7 

( ! ,fair ,labor ,/&>ds ,act ( #aich    
7#bi ,u4,s4,c4 #bjg7;e774  7,,ii7 ,!    
m9imum wage rate 9 effect "u section    
#f7;a77#a7 ( ! ,fair ,labor ,/&>ds ,act 
( #aich 7#bi ,u4,s4,c4 #bjf7;a77#a774   
7,,iii7 ,! m9imum wage rate 9 effect =  
su* employee 9 ! applicable ,/ate or    
locality1 :i*ev] is great]1 9 :i* !     
employee is employ$4  7ii7 ,special     
,rule = ,c>e ( ,family ,memb]s ,subject 
to subp>agraph 7,a77ii71 ) respect to   
any paid sick "t provid$ = any use      
describ$ 9 p>agraph 7#d71 7#e71 or 7#f7 
( section #eajb7;a71 ! employee's       
requir$ comp5sation "u ?is subp>agraph  
%all be two-?irds ( ! am\nt describ$ 9  
clause 7,b77i74  7,c7 ,v>y+ s*$ule h\rs 
calculation ,9 ! case ( a "p-"t employee
 describ$ 9 section #eajb7;b77#b77;,b7  
^: s*$ule v>ies f week to week to su* an
 ext5t t an employ] is unable to det]m9e
 ) c]ta9ty ! numb] ( h\rs ! employee    
w\ld h work$ if su* employee _h n tak5  
paid sick "t "u section #b7;a71 !       
employ] %all use ! foll[+ 9 place ( su* 

numb]3 7i7 ,subject to clause 7ii71 a   
numb] equal to ! av]age numb] ( h\rs t !
 employee 0 s*$ul$ p] day ov] ! #f-mon? 
p]iod end+ on ! date on :i* ! employee  
takes ! paid sick "t1 includ+ h\rs = :i*
 ! employee took leave ( any type4  7ii7
 ,if ! employee did n "w ov] su* p]iod1 
! reasonable expectation ( ! employee at
 ! "t ( hir+ ( ! av]age numb] ( h\rs p] 
day t ! employee w\ld normally be s*$ul$
 to "w4  7,d7 ,guidel9es ,n lat] ?an #ae
 days aft] ! date ( ! enactm5t ( ?is    
,act1 ! ,secret>y ( ,labor %all issue   
guidel9es to assi/ employ]s 9 calculat+ 
! am\nt ( paid sick "t "u subp>agraph   
7,a74  7,e7 ,reasonable notice ,aft] !  
fir/ workday 7or portion !re(7 an       
employee receives paid sick "t "u ?is   
,act1 an employ] may require ! employee 
to foll[ reasonable notice proc$ures 9  
ord] to cont9ue receiv+ su* paid sick   
"t4  #eaaa4 ,regulatory au?orities ,!   
,secret>y ( ,labor %all h ! au?ority to 
issue regulations = good cause "u       
sections #eec7;b77,b7 & #eec7;d77,a7 (  

title #e1 ,unit$ ,/ates ,code--  7#a7 to
 exclude c]ta9 heal? c>e provid]s &     
em]g5cy respond]s f ! def9ition (       
employee "u section #eaaj7a7 includ+ by 
all[+ ! employ] ( su* heal? c>e provid]s
 & em]g5cy respond]s to opt out2  7#b7  
to exempt small bus9esses ) few] ?an #ej
 employees f ! requirem5ts ( section    
#eajb7;a77#e7 :5 ! imposition ( su*     
requirem5ts w\ld jeop>dize ! viability (
 ! bus9ess z a go+ conc]n2 &  7#c7 z    
necess>y1 to c>ry out ! purposes ( ?is  
,act1 includ+ to ensure consi/5cy betwe5
 ?is ,act & ,division ,c & ,division ,g 
( ! ,families ,fir/ ,coronavirus        
,response ,act4  4  7#d7 ,am5d division 
,f to read z foll[s3  ,f ,heal?         
,provisions  #fjja4 ,cov]age ( te/+ =   
,,covid-#ai  7a7 ,9 g5]al ,a gr\p heal? 
plan & a heal? insurance issu] (f]+ gr\p
 or individual heal? insurance cov]age  
7includ+ a gr&fa!r$ heal? plan 7z def9$ 
9 section #abea7;e7 ( ! ,pati5t         
,protection & ,af=dable ,c>e ,act77 %all
 provide cov]age1 & %all n impose any   

co/ %>+ 7includ+ d$uctibles1 copaym5ts1 
& co9surance7 requirem5ts or prior      
au?orization or o!r m$ical managem5t    
requirem5ts1 = ! foll[+ items & s]vices 
furni%$ dur+ any portion ( ! em]g5cy    
p]iod def9$ 9 p>agraph 7#a77;,b7 (      
section #aace7;g7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77     
beg9n+ on or aft] ! date ( ! enactm5t ( 
?is ,act3 7#a7 ,9 vitro diagno/ic       
products 7z def9$ 9 section #hji4c7;a7 (
 title #ba1 ,code ( ,f$]al ,regulations7
 = ! detection ( ,,s>s-,co,v-#b or !    
diagnosis ( ! virus t causes ,,covid-#ai
 t are approv$1 cle>$1 or au?oriz$ "u   
section #eaj7k71 #eac1 #eae or #efd ( ! 
,f$]al ,food1 ,drug1 & ,cosmetic ,act1 &
 ! adm9i/ration ( su* 9 vitro diagno/ic 
products4  7#b7 ,items & s]vices furni%$
 to an individual dur+ heal? c>e provid]
 (fice visits 7:i* t]m 9 ?is p>agraph   
includes 9-p]son visits & teleheal?     
visits71 urg5t c>e c5t] visits1 &       
em]g5cy room visits t result 9 an ord] =
 or adm9i/ration ( an 9 vitro diagno/ic 

product describ$ 9 p>agraph 7#a71 b only
 to ! ext5t su* items & s]vices relate  
to ! furni%+ or adm9i/ration ( su*      
product or to ! evaluation ( su*        
individual = purposes ( det]m9+ ! ne$ ( 
su* individual = su* product4  7b7      
,en=cem5t ,! provisions ( subsection 7a7
 %all be appli$ by ! ,secret>y ( ,heal? 
& ,human ,s]vices1 ,secret>y ( ,labor1 &
 ,secret>y ( ! ,treasury to gr\p heal?  
plans & heal? insurance issu]s (f]+ gr\p
 or individual heal? insurance cov]age z
 if includ$ 9 ! provisions ( "p ,a (    
title ,,xxvii ( ! ,public ,heal? ,s]vice
 ,act1 "p #g ( ! ,employee ,retirem5t   
,income ,security ,act ( #aigd1 &       
sub*apt] ,b ( *apt] #ajj ( ! ,int]nal   
,rev5ue ,code ( #aihf1 z applicable4    
7c7 ,implem5tation ,! ,secret>y ( ,heal?
 & ,human ,s]vices1 ,secret>y ( ,labor1 
& ,secret>y ( ! ,treasury may implem5t !
 provisions ( ?is section ?r\gh         
sub-regulatory guidance1 program        
in/ruction or o!rwise4  7d7 ,t]ms ,!    
t]ms gr\p heal? plan2 heal? insurance   

issu]2 gr\p heal? insurance cov]age1 &  
individual heal? insurance cov]age h !  
mean+s giv5 su* t]ms 9 section #bgia ( !
 ,public ,heal? ,s]vice ,act 7#db       
,u4,s4,c4 #cjj;gg-#ia71 section #gcc ( !
 ,employee ,retirem5t ,income ,security 
,act ( #aigd 7#bi ,u4,s4,c4 #aaia;b71 & 
section #ihcb ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z applicable4  #fjjb4 ,waiv+  
co/ %>+ "u ! ,m$ic>e program = c]ta9    
visits relat+ to te/+ = ,,covid-#ai  7a7
 ,9 g5]al ,section #ahcc ( ! ,social    
,security ,act 7#db ,u4,s4,c4 #aciel7 is
 am5d$-- 7#a7 9 subsection 7a77#a7--    
7,a7 by /rik+ & be=e 7,,cc72 &  7,b7 by 
ins]t+ be=e ! p]iod at ! end ! foll[+3 1
 & 7,,dd7 ) respect to a specifi$       
,,covid-#ai te/+-relat$ s]vice describ$ 
9 p>agraph 7#a7 ( subsection 7cc7 = :i* 
paym5t may be made "u a specifi$        
outpati5t paym5t provision describ$ 9   
p>agraph 7#b7 ( su* subsection1 ! am\nts
 paid %all be #ajj p]c5t ( ! paym5t     
am\nt o!rwise recogniz$ "u su*          
respective specifi$ outpati5t paym5t    

provision = su* s]vice12  7#b7 9        
subsection 7b71 9 ! fir/ s5t5ce-- 7,a7  
by /rik+ & be=e 7#aj72 &  7,b7 by ins]t+
 be=e ! p]iod at ! end ! foll[+3 1 &    
7#aa7 su* d$uctible %all n apply )      
respect to any specifi$ ,,covid-#ai     
te/+-relat$ s]vice describ$ 9 p>agraph  
7#a7 ( subsection 7cc7 = :i* paym5t may 
be made "u a specifi$ outpati5t paym5t  
provision describ$ 9 p>agraph 7#b7 ( su*
 subsection2 &  7#c7 by add+ at ! end ! 
foll[+ new subsection3  7cc7 ,specifi$  
,,covid-#ai te/+-,relat$ s]vices ,=     
purposes ( subsection 7a77#a77;,,dd73   
7#a7 ,description  7,a7 ,9 g5]al ,a     
specifi$ ,,covid-#ai te/+-relat$ s]vice 
describ$ 9 ?is p>agraph is a m$ical     
visit t--  7i7 is 9 any ( ! categories (
 ,,hcpcs evaluation & managem5t s]vice  
codes describ$ 9 subp>agraph 7,b72  7ii7
 is furni%$ dur+ any portion ( ! em]g5cy
 p]iod 7z def9$ 9 section               
#aace7;g77#a77;,b77 7beg9n+ on or aft] !
 date ( enactm5t ( ?is subsection72     
7iii7 results 9 an ord] = or            

adm9i/ration ( a cl9ical diagno/ic      
laboratory te/ describ$ 9 section       
#aheb7;a77#a77;,b77iv77,,iv72 &  7iv7   
relates to ! furni%+ or adm9i/ration (  
su* te/ or to ! evaluation ( su*        
individual = purposes ( det]m9+ ! ne$ ( 
su* individual = su* te/4  7,b7         
,categories ( ,,hcpcs codes ,= purposes 
( subp>agraph 7,a71 ! categories (      
,,hcpcs evaluation & managem5t s]vices  
codes are ! foll[+3 7i7 ,(fice & o!r    
outpati5t s]vices4  7ii7 ,hospital      
obs]vation s]vices4  7iii7 ,em]g5cy     
dep>tm5t s]vices4  7iv7 ,nurs+ facility 
s]vices4  7v7 ,domicili>y1 re/ home1 or 
cu/odial c>e s]vices4  7vi7 ,home       
s]vices4  7vii7 ,onl9e digital          
evaluation & managem5t s]vices4  7#b7   
,specifi$ outpati5t paym5t provision ,a 
specifi$ outpati5t paym5t provision     
describ$ 9 ?is p>agraph is any ( !      
foll[+3 7,a7 ,! hospital outpati5t      
prospective paym5t sy/em "u subsection  
7t74  7,b7 ,! physician fee s*$ule "u   
section #ahdh4  7,c7 ,! prospective     

paym5t sy/em develop$ "u section        
#ahcd7o74  7,d7 ,section #ahcd7;g71 )   
respect to an outpati5t critical access 
hospital s]vice4  7,e7 ,! paym5t basis  
det]m9$ 9 regulations pursuant to       
section #ahcc7;a77#c7 = rural heal?     
cl9ic s]vices4  4  7b7 ,claims modifi]  
,! ,secret>y ( ,heal? & ,human ,s]vices 
%all provide = an appropriate modifi]   
7or o!r id5tifi]7 to include on claims  
to id5tify1 = purposes ( subp>agraph    
7,,dd7 ( section #ahcc7;a77#a71 z add$  
by subsection 7a71 specifi$ ,,covid-#ai 
te/+-relat$ s]vices describ$ 9 p>agraph 
7#a7 ( section #ahcc7;cc7 ( ! ,social   
,security ,act1 z add$ by subsection    
7a71 = :i* paym5t may be made "u a      
specifi$ outpati5t paym5t provision     
describ$ 9 p>agraph 7#b7 ( su*          
subsection4  7c7 ,implem5tation ,not)/&+
 any o!r provision ( law1 ! ,secret>y ( 
,heal? & ,human ,s]vices may implem5t ! 
provisions (1 includ+ am5dm5ts made by1 
?is section ?r\gh program in/ruction or 
o!rwise4  #fjjc4 ,cov]age ( te/+ =      

,,covid-#ai at no co/ %>+ "u ! ,m$ic>e  
,advantage program  7a7 ,9 g5]al        
,section #aheb7;a77#a77;,b7 ( ! ,social 
,security ,act 7#db ,u4,s4,c4           
#aciew-#bb7;a77#a77;,b77 is am5d$-- 7#a7
 9 clause 7iv7--  7,a7 by r$esignat+    
subclause 7,,iv7 z subclause 7,,vi72 &  
7,b7 by ins]t+ aft] subclause 7,,iii7 ! 
foll[+ new subclauses3  7,,iv7 ,cl9ical 
diagno/ic laboratory te/ adm9i/]$ dur+  
any portion ( ! em]g5cy p]iod def9$ 9   
p>agraph 7#a77;,b7 ( section #aace7;g7  
beg9n+ on or aft] ! date ( ! enactm5t ( 
! ,families ,fir/ ,coronavirus ,response
 ,act = ! detection ( ,,s>s-,co,v-#b or 
! diagnosis ( ! virus t causes          
,,covid-#ai & ! adm9i/ration ( su* te/4 
7,v7 ,specifi$ ,,covid-#ai te/+-relat$  
s]vices 7z describ$ 9 section           
#ahcc7;cc77#a77 = :i* paym5t w\ld be    
payable "u a specifi$ outpati5t paym5t  
provision describ$ 9 section            
#ahcc7;cc77#b74  2  7#b7 9 clause 7v71  
by ins]t+ 1 o!r ?an subclauses 7,,iv7 & 
7,v7 ( su* clause1 aft] clause 7iv72 &  

7#c7 by add+ at ! end ! foll[+ new      
clause3  7vi7 ,prohibition ( application
 ( c]ta9 requirem5ts = ,,covid-#ai te/+ 
,9 ! case ( a product or s]vice describ$
 9 subclause 7,,iv7 or 7,v71            
respectively1 ( clause 7iv7 t is        
adm9i/]$ or furni%$ dur+ any portion ( !
 em]g5cy p]iod describ$ 9 su* subclause 
beg9n+ on or aft] ! date ( ! enactm5t ( 
?is clause1 an ,,ma plan may n impose   
any prior au?orization or o!r           
utilization managem5t requirem5ts )     
respect to ! cov]age ( su* a product or 
s]vice "u su* plan4  4  7b7             
,implem5tation ,not)/&+ any o!r         
provision ( law1 ! ,secret>y ( ,heal? & 
,human ,s]vices may implem5t ! am5dm5ts 
made by ?is section by program          
in/ruction or o!rwise4  #fjjd4 ,cov]age 
at no co/ %>+ ( ,,covid-#ai te/+ "u     
,m$icaid & ,,*ip  7a7 ,m$icaid  7#a7 ,9 
g5]al ,section #aije7;a77#c7 ( ! ,social
 ,security ,act 7#db ,u4,s4,c4          
#acif;d7a77#c77 is am5d$-- 7,a7 by /rik+
 o!r laboratory & ins]t+ 7,a7 o!r       

laboratory2  7,b7 by ins]t+ & aft] !    
semicolon2 &  7,c7 by add+ at ! end !   
foll[+ new subp>agraph3  7,b7 9 vitro   
diagno/ic products 7z def9$ 9 section   
#hji4c7;a7 ( title #ba1 ,code ( ,f$]al  
,regulations7 adm9i/]$ dur+ any portion 
( ! em]g5cy p]iod def9$ 9 p>agraph      
7#a77;,b7 ( section #aace7;g7 beg9n+ on 
or aft] ! date ( ! enactm5t ( ?is       
subp>agraph = ! detection (             
,,s>s-,co,v-#b or ! diagnosis ( ! virus 
t causes ,,covid-#ai t are approv$1     
cle>$1 or au?oriz$ "u section #eaj7k71  
#eac1 #eae or #efd ( ! ,f$]al ,food1    
,drug1 & ,cosmetic ,act1 & !            
adm9i/ration ( su* 9 vitro diagno/ic    
products2  4  7#b7 ,no co/ %>+  7,a7 ,9 
g5]al ,subsections 7a77#b7 & 7b77#b7 (  
section #aiaf ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acifo7 are ea* am5d$-- 
7i7 9 subp>agraph 7,d71 by /rik+ or at !
 end2  7ii7 9 subp>agraph 7,e71 by /rik+
 2 & & ins]t+ a comma2 &  7iii7 by add+ 
at ! end ! foll[+ new subp>agraphs3     
7,f7 any 9 vitro diagno/ic product      

describ$ 9 section #aije7;a77#c77;,b7 t 
is adm9i/]$ dur+ any portion ( ! em]g5cy
 p]iod describ$ 9 su* section beg9n+ on 
or aft] ! date ( ! enactm5t ( ?is       
subp>agraph 7& ! adm9i/ration ( su*     
product71 or  7,g7 ,,covid-#ai          
te/+-relat$ s]vices = :i* paym5t may be 
made "u ! ,/ate plan2 &  4  7,b7        
,application to alt]native co/ %>+      
,section #aiaf;,a7b77#c77;,b7 ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#acifo-#a7;b77#c77;,b77 is am5d$ by add+
 at ! end ! foll[+ new clause3  7xi7    
,any 9 vitro diagno/ic product describ$ 
9 section #aije7;a77#c77;,b7 t is       
adm9i/]$ dur+ any portion ( ! em]g5cy   
p]iod describ$ 9 su* section beg9n+ on  
or aft] ! date ( ! enactm5t ( ?is clause
 7& ! adm9i/ration ( su* product7 & any 
visit describ$ 9 section                
#aiaf7;a77#b77;,g7 t is furni%$ dur+ any
 su* portion4  4  7,c7 ,cl>ification ,! 
am5dm5ts made ?is p>agraph %all apply ) 
respect to a ,/ate plan ( a t]ritory 9 !
 same mann] z a ,/ate plan ( "o ( ! #ej 

,/ates4  7#c7 ,/ate option to provide   
cov]age = un9sur$ individuals  7,a7 ,9  
g5]al ,section #aijb7;a77#aj7 ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#acif;a7a77#aj77 is am5d$-- 7i7 9       
subp>agraph 7,a77ii7--  7,i7 9 subclause
 7,,xxi71 by /rik+ or at ! end2  7,,ii7 
9 subclause 7,,xxii71 by add+ or at !   
end2 &  7,,iii7 by add+ at ! end !      
foll[+ new subclause3  7,,xxiii7 dur+   
any portion ( ! em]g5cy p]iod def9$ 9   
p>agraph 7#a77;,b7 ( section #aace7;g7  
beg9n+ on or aft] ! date ( ! enactm5t ( 
?is subclause1 :o are un9sur$           
individuals 7z def9$ 9 subsection 7ss772
  2 &  7ii7 9 ! matt] foll[+ subp>agraph
 7,g7-- 7,i7 by /rik+ & 7,,xvii7 &      
ins]t+ 1 7,,xvii72 &  7,,ii7 by ins]t+  
aft] in/ead ( ?r\gh subclause 7,,viii7 !
 foll[+3 1 & 7,,xviii7 ! m$ical         
assi/ance made available to an un9sur$  
individual 7z def9$ 9 subsection 7ss77  
:o is eligible = m$ical assi/ance only  
because ( subp>agraph 7,a77ii77,,xxiii7 
%all be limit$ to m$ical assi/ance = any

 9 vitro diagno/ic product describ$ 9   
section #aije7;a77#c77;,b7 t is adm9i/]$
 dur+ any portion ( ! em]g5cy p]iod     
describ$ 9 su* section beg9n+ on or aft]
 ! date ( ! enactm5t ( ?is subclause 7& 
! adm9i/ration ( su* product7 & any     
visit describ$ 9 section                
#aiaf7;a77#b77;,g7 t is furni%$ dur+ any
 su* portion4  7,b7 ,receipt & initial  
process+ ( applications at c]ta9        
locations ,section #aijb7;a77#ee7 ( !   
,social ,security ,act 7#db ,u4,s4,c4   
#acif;a7a77#ee77 is am5d$1 9 ! matt]    
prec$+ subp>agraph 7,a71 by /rik+ or    
7a77#aj77;,a77ii77,,ix7 & ins]t+        
7a77#aj77;,a77ii77,,ix71 or             
7a77#aj77;,a77ii77,,xxiii74  7,c7       
,un9sur$ individual def9$ ,section #aijb
 ( ! ,social ,security ,act 7#db        
,u4,s4,c4 #acif;a7 is am5d$ by add+ at !
 end ! foll[+ new subsection3  7ss7     
,un9sur$ individual def9$ ,= purposes ( 
?is section1 ! t]m un9sur$ individual   
means1 not)/&+ any o!r provision ( ?is  
title1 any individual :o is--  7#a7 n   

describ$ 9 subsection 7a77#aj77;,a77i72 
&  7#b7 n enroll$ 9 a ,f$]al heal? c>e  
program 7z def9$ 9 section #aabh;,b7f771
 a gr\p heal? plan1 gr\p or individual  
heal? insurance cov]age (f]$ by a heal? 
insurance issu] 7z su* t]ms are def9$ 9 
section #bgia ( ! ,public ,heal? ,s]vice
 ,act71 or a heal? plan (f]$ "u *apt]   
#hi ( title #e1 ,unit$ ,/ates ,code4  4 
7,d7 ,f$]al m$ical assi/ance p]c5tage   
,section #aije7;b7 ( ! ,social ,security
 ,act 7#db ,u4,s4,c4 #acif;d7b77 is     
am5d$ by add+ at ! end ! foll[+ new     
s5t5ce3 ,not)/&+ ! fir/ s5t5ce ( ?is    
subsection1 ! ,f$]al m$ical assi/ance   
p]c5tage %all be #ajj p] c5tum ) respect
 to 7&1 not)/&+ any o!r provision ( ?is 
title1 available =7 m$ical assi/ance    
provid$ to un9sur$ individuals 7z def9$ 
9 section #aijb7ss77 :o are eligible =  
su* assi/ance only on ! basis ( section 
#aijb7;a77#aj77;,a77ii77,,xxiii7 & )    
respect to exp5ditures describ$ 9       
section #aijc7;a77#g7 t a ,/ate         
demon/rates to ! satisfaction ( !       

,secret>y are attributable to           
adm9i/rative co/s relat$ to provid+ =   
su* m$ical assi/ance to su* individuals 
"u ! ,/ate plan44  7b7 ,,*ip  7#a7 ,9   
g5]al ,section #bajc7;c7 ( ! ,social    
,security ,act 7#db ,u4,s4,c4           
#acig;cc7c77 is am5d$ by add+ at ! end !
 foll[+ p>agraph3  7#aj7 ,c]ta9 9 vitro 
diagno/ic products = ,,covid-#ai te/+ ,!
 *ild heal? assi/ance provid$ to a      
t>get$ l[-income *ild %all include      
cov]age ( any 9 vitro diagno/ic product 
describ$ 9 section #aije7;a77#c77;,b7 t 
is adm9i/]$ dur+ any portion ( ! em]g5cy
 p]iod describ$ 9 su* section beg9n+ on 
or aft] ! date ( ! enactm5t ( ?is       
subp>agraph 7& ! adm9i/ration ( su*     
product74  4  7#b7 ,cov]age = t>get$    
l[-income pregnant wom5 ,section        
#baab7;b77#d7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acigll7b77#d77 is am5d$
 by ins]t+ "u section #bajc7;c7 aft]    
same requirem5ts4  7#c7 ,prohibition (  
co/ %>+ ,section #bajc7;e77#b7 ( !      
,social ,security ,act 7#db ,u4,s4,c4   

#acig;cc7e77#b77 is am5d$-- 7,a7 9 !    
p>agraph head]1 by ins]t+ 1 ,,covid-#ai 
te/+1 be=e or pregnancy-relat$          
assi/ance2 &  7,b7 by /rik+ category (  
s]vices describ$ 9 subsection           
7c77#a77;,d7 or & ins]t+ categories (   
s]vices describ$ 9 subsection           
7c77#a77;,d71 9 vitro diagno/ic products
 describ$ 9 subsection 7c77#aj7 7&      
adm9i/ration ( su* products71 visits    
describ$ 9 section #aiaf7;a77#b77;,g71  
or4  #fjje4 ,treatm5t ( p]sonal         
respiratory protective devices z cov]$  
c\nt]measures ,section                  
#cai;,f-#c7;i77#a7 ( ! ,public ,heal?   
,s]vice ,act 7#db ,u4,s4,c4             
#bdg;d-#f;d7i77#a77 is am5d$--  7#a7 9  
subp>agraph 7,b71 by /rik+ or at ! end2 
7#b7 9 subp>agraph 7,c71 by /rik+ !     
p]iod at ! end & ins]t+ 2 or2 &  7#c7 by
 add+ at ! end ! foll[+ new subp>agraph3
  7,d7 a p]sonal respiratory protective 
device t is--  7i7 approv$ by !         
,national ,in/itute = ,occupational     
,safety & ,heal? "u "p #hd ( title #db1 

,code ( ,f$]al ,regulations 7or         
successor regulations72  7ii7 subject to
 ! em]g5cy use au?orization issu$ by !  
,secret>y on ,m>* #b1 #bjbj1 or         
subsequ5t em]g5cy use au?orizations1    
pursuant to section #efd ( ! ,f$]al     
,food1 ,drug1 & ,cosmetic ,act 7au?oriz+
 em]g5cy use ( p]sonal respiratory      
protective devices dur+ ! ,,covid-#ai   
outbreak72 &  7iii7 us$ dur+ ! p]iod    
beg9n+ on ,janu>y #bg1 #bjbj1 & end+ on 
,octob] #a1 #bjbd1 9 response to !      
public heal? em]g5cy decl>$ on ,janu>y  
#ca1 #bjbj1 pursuant to section #cai z a
 result ( confirm$ cases ( #bjai ,novel 
,coronavirus 7#bjai-n,co,v74  4  #fjjf4 
,application ) respect to ,tric>e1      
cov]age = vet]ans1 & cov]age = ,f$]al   
civilians  7a7 ,tric>e ,! ,secret>y (   
,def5se may n require any copaym5t or   
o!r co/ %>+ "u *apt] #ee ( title #aj1   
,unit$ ,/ates ,code1 = 9 vitro diagno/ic
 products describ$ 9 p>agraph 7#a7 (    
section #fjja7;a7 7or ! adm9i/ration (  
su* products7 or visits describ$ 9      

p>agraph 7#b7 ( su* section furni%$ dur+
 any portion ( ! em]g5cy p]iod def9$ 9  
p>agraph 7#a77;,b7 ( section #aace7;g7 (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #acbj;b-#e7;g77 beg9n+ on or aft] !    
date ( ! enactm5t ( ?is ,act4  7b7      
,vet]ans ,! ,secret>y ( ,vet]ans        
,affairs may n require any copaym5t or  
o!r co/ %>+ "u *apt] #ag ( title #ch1   
,unit$ ,/ates ,code1 = 9 vitro diagno/ic
 products describ$ 9 p>agraph 7#a7 (    
section #fjja7;a7 7or ! adm9i/ration (  
su* products7 or visits describ$ 9      
p>agraph 7#b7 ( su* section furni%$ dur+
 any portion ( ! em]g5cy p]iod def9$ 9  
p>agraph 7#a77;,b7 ( section #aace7;g7 (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #acbj;b-#e7;g77 beg9n+ on or aft] !    
date ( ! enactm5t ( ?is ,act4  7c7      
,f$]al civilians ,no copaym5t or o!r co/
 %>+ may be requir$ = any individual    
occupy+ a position 9 ! civil s]vice 7z t
 t]m is def9$ 9 section #baja7a7 ( title
 #e1 ,unit$ ,/ates ,code7 enroll$ 9 a   
heal? b5efits plan1 includ+ any plan "u 

*apt] #hi ( title #e1 ,unit$ ,/ates     
,code1 or = any o!r individual curr5tly 
enroll$ 9 any plan "u *apt] #hi ( title 
#e = 9 vitro diagno/ic products describ$
 9 p>agraph 7#a7 ( section #fjja7;a7 7or
 ! adm9i/ration ( su* products7 or      
visits describ$ 9 p>agraph 7#b7 ( su*   
section furni%$ dur+ any portion ( !    
em]g5cy p]iod def9$ 9 p>agraph 7#a77;,b7
 ( section #aace7;g7 ( ! ,social        
,security ,act 7#db ,u4,s4,c4           
#acbj;b-#e7;g77 beg9n+ on or aft] ! date
 ( ! enactm5t ( ?is ,act4  #fjjg4       
,cov]age ( te/+ = ,,covid-#ai at no co/ 
%>+ = ,indians receiv+ pur*as$_/ref]r$  
c>e ,! ,secret>y ( ,heal? & ,human      
,s]vices %all cov]1 )\t ! imposition (  
any co/ %>+ requirem5ts1 ! co/ ( provid+
 any ,,covid-#ai relat$ items & s]vices 
z describ$ 9 p>agraph 7#a7 ( section    
#fjja7;a7 7or ! adm9i/ration ( su*      
products7 or visits describ$ 9 p>agraph 
7#b7 ( su* section furni%$ dur+ any     
portion ( ! em]g5cy p]iod def9$ 9       
p>agraph 7#a77;,b7 ( section #aace7;g7 (

 ! ,social ,security ,act 7#db ,u4,s4,c4
 #cbj;b-#e7;g77 beg9n+ on or aft] ! date
 ( ! enactm5t ( ?is ,act to ,indians 7z 
def9$ 9 section #d ( ! ,indian ,heal?   
,c>e ,improvem5t ,act 7#be ,u4,s4,c4    
#afjc77 receiv+ heal? s]vices ?r\gh !   
,indian ,heal? ,s]vice1 includ+ ?r\gh an
 ,urban ,indian ,organization1 reg>dless
 ( :e!r su* items or s]vices h be5      
au?oriz$ "u ! pur*as$_/ref]r$ c>e sy/em 
fund$ by ! ,indian ,heal? ,s]vice or is 
cov]$ z a heal? s]vice ( ! ,indian      
,heal? ,s]vice4  #fjjh4 ,tempor>y       
increase ( ,m$icaid ,,fmap  7a7 ,9 g5]al
 ,subject to subsection 7b71 = ea*      
cal5d> qu>t] occurr+ dur+ ! p]iod beg9n+
 on ! fir/ day ( ! em]g5cy p]iod def9$ 9
 p>agraph 7#a77;,b7 ( section #aace7;g7 
( ! ,social ,security ,act 7#db         
,u4,s4,c4 #acbj;b-#e7;g77 & end+ on !   
la/ day ( ! cal5d> qu>t] 9 :i* ! la/ day
 ( su* em]g5cy p]iod occurs1 ! ,f$]al   
m$ical assi/ance p]c5tage det]m9$ = ea* 
,/ate1 includ+ ! ,di/rict ( ,columbia1  
,am]ican ,samoa1 ,guam1 ! ,commonweal? (

 ! ,nor!rn ,m>iana ,isl&s1 ,pu]to ,rico1
 & ! ,unit$ ,/ates ,virg9 ,isl&s1 "u    
section #aije7;b7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #acif;d7b77 %all be 
increas$ by #f4b p]c5tage po9ts4  7b7   
,requirem5t = all ,/ates ,a ,/ate       
describ$ 9 subsection 7a7 may n receive 
! increase describ$ 9 su* subsection 9 !
 ,f$]al m$ical assi/ance p]c5tage = su* 
,/ate1 ) respect to a qu>t]1 if-- 7#a7  
eligibility /&>ds1 me?odologies1 or     
proc$ures "u ! ,/ate plan ( su* ,/ate "u
 title ,,xix ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #acif et seq47 7includ+  
any waiv] "u su* title or section #aaae 
( su* ,act 7#db ,u4,s4,c4 #acae77 are m 
re/rictive dur+ su* qu>t] ?an !         
eligibility /&>ds1 me?odologies1 or     
proc$ures1 respectively1 "u su* plan 7or
 waiv]7 z 9 effect on ,janu>y #a1 #bjbj2
  7#b7 ! am\nt ( any premium impos$ by !
 ,/ate pursuant to section #aiaf or     
#aiaf;,a ( su* ,act 7#db ,u4,s4,c4      
#acifo1 #acifo-#a7 dur+ su* qu>t]1 )    
respect to an individual enroll$ "u su* 

plan 7or waiv]71 exce$s ! am\nt ( su*   
premium z ( ,janu>y #a1 #bjbj2  7#c7 !  
,/ate fails to provide t an individual  
:o is enroll$ = b5efits "u su* plan 7or 
waiv]7 z ( ! date ( enactm5t ( ?is      
section or enrolls = b5efits "u su* plan
 7or waiv]7 dur+ ! p]iod beg9n+ on su*  
date ( enactm5t & end+ ! la/ day ( !    
mon? 9 :i* ! em]g5cy p]iod describ$ 9   
subsection 7a7 ends %all be treat$ z    
eligible = su* b5efits ?r\gh ! end ( !  
mon? 9 :i* su* em]g5cy p]iod ends unless
 ! individual reque/s a volunt>y        
t]m9ation ( eligibility or ! individual 
ceases to be a resid5t ( ! ,/ate2 or    
7#d7 ! ,/ate does n provide cov]age "u  
su* plan 7or waiv]71 )\t ! imposition ( 
co/ %>+1 dur+ su* qu>t] = any te/+      
s]vices & treatm5ts = ,,covid-#ai1      
includ+ vacc9es1 specializ$ equipm5t1 & 
!rapies4  7c7 ,requirem5t = c]ta9 ,/ates
 ,section #aije7;cc7 ( ! ,social        
,security ,act 7#db ,u4,s4,c4           
#acif;d7cc77 is am5d$ by /rik+ ! p]iod  
at ! end ( ! subsection & ins]t+ &      

section #fjjh ( ! ,families ,fir/       
,coronavirus ,response ,act1 except t 9 
apply+ su* treatm5ts to ! increases 9 ! 
,f$]al m$ical assi/ance p]c5tage "u     
section #fjjh ( ! ,families ,fir/       
,coronavirus ,response ,act1 ! ref]5ce  
to ,decemb] #ca1 #bjji %all be deem$ to 
be a ref]5ce to ,m>* #aa1 #bjbj4  #fjji4
 ,increase 9 ,m$icaid allotm5ts =       
t]ritories ,section #aajh7;g7 ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#acjh7;g77 is am5d$-- 7#a7 9 p>agraph   
7#b7--  7,a7 9 subp>agraph 7,b7-- 7i7 9 
clause 7i71 by /rik+ & at ! end2  7ii7 9
 clause 7ii71 by /rik+ = ea* ( fiscal   
ye>s #bjbj ?r\gh #bjba1 #abf1jjj1jjj2 & 
ins]t+ = fiscal ye> #bjbj1 #abh1gab1ejj2
 &2 &  7iii7 by add+ at ! end ! foll[+  
new clause3  7iii7 = fiscal ye> #bjba1  
#abg1icg1ejj2  2  7,b7 9 subp>agraph    
7,c7--  7i7 9 clause 7i71 by /rik+ & at 
! end2  7ii7 9 clause 7ii71 by /rik+ =  
ea* ( fiscal ye>s #bjbj ?r\gh #bjba1    
#abg1jjj1jjj2 & ins]t+ = fiscal ye>     
#bjbj1 #acj1hge1jjj2 &2 &  7iii7 by add+

 at ! end ! foll[+ new clause3  7iii7 = 
fiscal ye> #bjba1 #abi1gab1ejj2  2  7,c7
 9 subp>agraph 7,d7-- 7i7 9 clause 7i71 
by /rik+ & at ! end2  7ii7 9 clause     
7ii71 by /rik+ = ea* ( fiscal ye>s #bjbj
 ?r\gh #bjba1 #fj1jjj1jjj2 & & ins]t+ = 
fiscal ye> #bjbj1 #fc1ajj1jjj2 &2 &     
7iii7 by add+ at ! end ! foll[+ new     
clause3  7iii7 = fiscal ye> #bjba1      
#fb1cbe1jjj2 &  2 &  7,d7 9 subp>agraph 
7,e7--  7i7 9 clause 7i71 by /rik+ & at 
! end2  7ii7 9 clause 7ii71 by /rik+ =  
ea* ( fiscal ye>s #bjbj ?r\gh #bjba1    
#hd1jjj1jjj4 & ins]t+ = fiscal ye>      
#bjbj1 #hf1cbe1jjj2 &2 &  7iii7 by add+ 
at ! end ! foll[+ new clause3  7iii7 =  
fiscal ye> #bjba1 #he1eej1jjj4  2 &     
7#b7 9 p>agraph 7#f77;,a7-- 7,a7 9      
clause 7i71 by /rik+ #b1fbc1ahh1jjj &   
ins]t+ #b1gaf1ahh1jjj2 &  7,b7 9 clause 
7ii71 by /rik+ #b1gai1jgb1jjj & ins]t+  
#b1hji1jfc1jjj4  #fjaj4 ,cl>ification   
relat+ to ,secret>ial au?ority reg>d+   
,m$ic>e teleheal? s]vices furni%$ dur+  
,,covid-#ai em]g5cy p]iod ,p>agraph     

7#c77;,a7 ( section #aace7;g7 ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#acbj;b-#e7;g77 is am5d$ to read z      
foll[s3  7,a7 furni%$ to su* individual1
 dur+ ! #c-ye> p]iod end+ on ! date su* 
teleheal? s]vice 0 furni%$1 an item or  
s]vice t w\ld be consid]$ cov]$ "u title
 ,,xviii if furni%$ to an individual    
entitl$ to b5efits or enroll$ "u su*    
title2 or  4  4  7#e7 ,am5d division ,g 
to read z foll[s3  ,g ,tax ,cr$its =    
,paid ,sick & ,paid ,family & ,m$ical   
,leave  #gjja4 ,payroll ,cr$it =        
,requir$ ,paid ,sick ,leave  7a7 ,9     
g5]al ,9 ! case ( an employ]1 !re %all  
be all[$ z a cr$it aga9/ ! tax impos$ by
 section #caaa7;a7 or #cbba7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf = ea*    
cal5d> qu>t] an am\nt equal to #ajj     
p]c5t ( ! qualifi$ sick leave wages paid
 by su* employ] ) respect to su* cal5d> 
qu>t]4  7b7 ,limitations & refundability
  7#a7 ,wages tak5 into acc\nt ,! am\nt 
( qualifi$ sick leave wages tak5 into   
acc\nt "u subsection 7a7 ) respect to   

any individual %all n exce$ #bjj 7#eaa 9
 ! case ( any day any portion ( :i* is  
paid sick "t describ$ 9 p>agraph 7#a71  
7#b71 or 7#c7 ( section #eajb7;a7 ( !   
,em]g5cy ,paid ,sick ,leave ,act7 = any 
day 7or portion !re(7 = :i* ! individual
 is paid qualifi$ sick leave wages4     
7#b7 ,ov]all limitation on numb] ( days 
tak5 into acc\nt ,! aggregate numb] (   
days tak5 into acc\nt "u p>agraph 7#a7 =
 any cal5d> qu>t] %all n exce$ ! excess 
7if any7 (-- 7,a7 #aj1 ov]  7,b7 !      
aggregate numb] ( days s tak5 into      
acc\nt = all prec$+ cal5d> qu>t]s4  7#c7
 ,cr$it limit$ to c]ta9 employm5t taxes 
,! cr$it all[$ by subsection 7a7 )      
respect to any cal5d> qu>t] %all n exce$
 ! tax impos$ by section #caaa7;a7 or   
#cbba7;a7 ( su* ,code = su* cal5d> qu>t]
 7r$uc$ by any cr$its all[$ "u          
subsections 7e7 & 7f7 ( section #caaa ( 
su* ,code = su* qu>t]7 on ! wages paid )
 respect to ! employm5t ( all employees 
( ! employ]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 ( su* ,code4  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 ,qualifi$ sick leave wages
 ,= purposes ( ?is section1 ! t]m       
qualifi$ sick leave wages means wages 7z
 def9$ 9 section #caba7;a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf7 & comp5sation 7z 
def9$ 9 section #cbca7;e7 ( ! ,int]nal  
,rev5ue ,code7 paid by an employ] :i*   
are requir$ to be paid by reason ( !    
,em]g5cy ,paid ,sick ,leave ,act4  7d7  
,all[ance ( cr$it = c]ta9 heal? plan    
exp5ses  7#a7 ,9 g5]al ,! am\nt ( !     
cr$it all[$ "u subsection 7a7 %all be   
increas$ by s mu* ( ! employ]'s qualifi$
 heal? plan exp5ses z are prop]ly       

allocable to ! qualifi$ sick leave wages
 = :i* su* cr$it is s all[$4  7#b7      
,qualifi$ heal? plan exp5ses ,= purposes
 ( ?is subsection1 ! t]m qualifi$ heal? 
plan exp5ses means am\nts paid or       
incurr$ by ! 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  7#c7 ,allocation rules ,=  
purposes ( ?is section1 qualifi$ heal?  
plan exp5ses %all be allocat$ to        
qualifi$ sick leave wages 9 su* mann] z 
! ,secret>y ( ! ,treasury 7or !         
,secret>y's delegate7 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 cov]$ employees & pro   
rata on ! basis ( p]iods ( cov]age      
7relative to ! "t p]iods ( leave to :i* 
su* wages relate74  7e7 ,special rules  
7#a7 ,d5ial ( d\ble b5efit ,= purposes (

 *apt] #a ( su* ,code1 ! gross income ( 
! 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$it4
 ,any wages tak5 into acc\nt 9 det]m9+ !
 cr$it all[$ "u ?is section %all n be   
tak5 into acc\nt = purposes ( det]m9+ ! 
cr$it all[$ "u section #de,s ( su*      
,code4  7#b7 ,election n to h section   
apply ,?is section %all n apply )       
respect to any employ] = any cal5d>     
qu>t] if su* employ] elects 7at su* "t &
 9 su* mann] z ! ,secret>y ( ! ,treasury
 7or ! ,secret>y's delegate7 may        
prescribe7 n to h ?is section apply4    
7#c7 ,c]ta9 t]ms ,any t]m us$ 9 ?is     
section :i* is also us$ 9 *apt] #ba (   
su* ,code %all h ! same mean+ z :5 us$ 9
 su* *apt]4  7#d7 ,c]ta9 gov]nm5tal     
employ]s ,?is cr$it %all n apply to !   
,gov]nm5t ( ! ,unit$ ,/ates1 ! gov]nm5t 
( any ,/ate or political subdivision    
!re(1 or any ag5cy or in/rum5tality (   
any ( ! =ego+4  7f7 ,regulations ,!     

,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all prescribe su*
 regulations or o!r guidance z may be   
necess>y to c>ry out ! purposes ( ?is   
section1 includ+-- 7#a7 regulations or  
o!r guidance to prev5t ! avoidance ( !  
purposes ( ! limitations "u ?is section1
  7#b7 regulations or o!r guidance to   
m9imize compliance & record-keep+ burd5s
 "u ?is section1  7#c7 regulations or   
o!r guidance provid+ = waiv] ( p5alties 
= failure to deposit am\nts 9           
anticipation ( ! all[ance ( ! cr$it     
all[$ "u ?is section1  7#d7 regulations 
or o!r guidance = 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#e7
 regulations or o!r guidance to ensure t
 ! wages tak5 into acc\nt "u ?is section
 con=m ) ! paid sick "t requir$ to be   
provid$ "u ! ,em]g5cy ,paid ,sick ,leave
 ,act4  7g7 ,application ( section ,?is 
section %all apply only to wages paid ) 
respect to ! p]iod beg9n+ on a date     

select$ by ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate7 :i* is dur+ !  
#ae-;day p]iod beg9n+ on ! date ( !     
enactm5t ( ?is ,act1 & end+ on ,decemb] 
#ca1 #bjbj4  7h7 ,transf]s to ,f$]al    
,old-,age & ,survivors ,insurance ,tru/ 
,fund ,!re are h]eby appropriat$ 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$4  #gjjb4 ,cr$it = sick leave =   

c]ta9 self-employ$ individuals  7a7     
,cr$it aga9/ self-,employm5t tax ,9 !   
case ( an eligible self-employ$         
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by subtitle ,a ( !   
,int]nal ,rev5ue ,code ( #aihf = any    
taxable ye> an am\nt equal to ! qualifi$
 sick leave equival5t am\nt ) respect to
 ! individual4  7b7 ,eligible           
self-,employ$ individual ,= purposes (  
?is section1 ! t]m eligible self-employ$
 individual means an individual :o--    
7#a7 regul>ly c>ries on any trade or    
bus9ess )9 ! mean+ ( section #adjb ( su*
 ,code1 &  7#b7 w\ld be entitl$ to      
receive paid leave dur+ ! taxable ye>   
pursuant to ! ,em]g5cy ,paid ,sick      
,leave ,act if ! individual 7 an        
employee ( an employ] 7o!r ?an himself  
or h]self74  7c7 ,qualifi$ sick leave   
equival5t am\nt ,= purposes ( ?is       
section-- 7#a7 ,9 g5]al ,! t]m qualifi$ 
sick leave equival5t am\nt means1 )     
respect to any eligible self-employ$    
individual1 an am\nt equal to--  7,a7 ! 

numb] ( days dur+ ! taxable ye> 7b n m  
?an ! applicable numb] ( days7 t !      
individual is unable to p]=m s]vices 9  
any trade or bus9ess ref]r$ to 9 section
 #adjb ( su* ,code = a reason ) respect 
to :i* su* individual w\ld be entitl$ to
 receive sick leave z describ$ 9        
subsection 7b71 multipli$ by  7,b7 !    
less] (--  7i7 #bjj 7#eaa 9 ! case ( any
 day ( paid sick "t describ$ 9 p>agraph 
7#a71 7#b71 or 7#c7 ( section #eajb7;a7 
( ! ,em]g5cy ,paid ,sick ,leave ,act71  
or  7ii7 #fg p]c5t 7#ajj p]c5t 9 ! case 
( any day ( paid sick "t describ$ 9     
p>agraph 7#a71 7#b71 or 7#c7 ( section  
#eajb7;a7 ( ! ,em]g5cy ,paid ,sick      
,leave ,act7 ( ! av]age daily           
self-employm5t income ( ! individual = !
 taxable ye>4  7#b7 ,av]age daily       
self-employm5t income ,= purposes ( ?is 
subsection1 ! t]m av]age daily          
self-employm5t income means an am\nt    
equal to-- 7,a7 ! net e>n+s f           
self-employm5t ( ! individual = !       
taxable ye>1 divid$ by  7,b7 #bfj4  7#c7

 ,applicable numb] ( days ,= purposes ( 
?is subsection1 ! t]m applicable numb] (
 days means1 ) respect to any taxable   
ye>1 ! excess 7if any7 ( #aj days ov] ! 
numb] ( days tak5 into acc\nt "u        
p>agraph 7#a77;,a7 9 all prec$+ taxable 
ye>s4  7d7 ,special rules  7#a7 ,cr$it  
refundable  7,a7 ,9 g5]al ,! cr$it      
det]m9$ "u ?is section %all be treat$ z 
a cr$it all[$ to ! taxpay] "u subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code4  7,b7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 any refund due f ! 
cr$it det]m9$ "u ?is section %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#b7            
,docum5tation ,no cr$it %all be all[$ "u
 ?is section unless ! individual ma9ta9s
 su* docum5tation z ! ,secret>y ( !     
,treasury 7or ! ,secret>y's delegate7   
may prescribe to e/abli% su* individual 
z an eligible self-employ$ individual4  
7#c7 ,d5ial ( d\ble b5efit ,9 ! case (  

an individual :o receives wages 7z def9$
 9 section #caba7;a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf7 or comp5sation 7z
 def9$ 9 section #cbca7;e7 ( ! ,int]nal 
,rev5ue ,code7 paid by an employ] :i*   
are requir$ to be paid by reason ( !    
,em]g5cy ,paid ,sick ,leave ,act1 !     
qualifi$ sick leave equival5t am\nt     
o!rwise det]m9$ "u subsection 7c7 %all  
be r$uc$ 7b n bel[ z]o7 to ! ext5t t !  
sum ( ! am\nt describ$ 9 su* subsection 
& 9 section #gjja7;b77#a7 exce$s #b1jjj 
7#e1aaj 9 ! case ( any day any portion (
 :i* is paid sick "t describ$ 9 p>agraph
 7#a71 7#b71 or 7#c7 ( section #eajb7;a7
 ( ! ,em]g5cy ,paid ,sick ,leave ,act74 
7#d7 ,c]ta9 t]ms ,any t]m us$ 9 ?is     
section :i* is also us$ 9 *apt] #b ( !  
,int]nal ,rev5ue ,code ( #aihf %all h ! 
same mean+ z :5 us$ 9 su* *apt]4  7e7   
,application ( section ,only days       
occurr+ dur+ ! p]iod beg9n+ on a date   
select$ by ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate7 :i* is dur+ !  
#ae-;day p]iod beg9n+ on ! date ( !     

enactm5t ( ?is ,act1 & end+ on ,decemb] 
#ca1 #bjbj1 may be tak5 into acc\nt "u  
subsection 7c77#a77;,a74  7f7           
,application ( cr$it 9 c]ta9 possessions
  7#a7 ,paym5ts to possessions ) mirror 
code tax sy/ems ,! ,secret>y ( !        
,treasury 7or ! ,secret>y's delegate7   
%all pay to ea* possession ( ! ,unit$   
,/ates :i* has a mirror code tax sy/em  
am\nts equal to ! loss 7if any7 to t    
possession by reason ( ! application ( !
 provisions ( ?is section4 ,su* am\nts  
%all be det]m9$ by ! ,secret>y ( !      
,treasury 7or ! ,secret>y's delegate7   
bas$ on in=mation provid$ by ! gov]nm5t 
( ! respective possession4  7#b7        
,paym5ts to o!r possessions ,! ,secret>y
 ( ! ,treasury 7or ! ,secret>y's        
delegate7 %all pay to ea* possession ( !
 ,unit$ ,/ates :i* does n h a mirror    
code tax sy/em am\nts e/imat$ by !      
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 z be+ equal to !  
aggregate b5efits 7if any7 t w\ld h be5 
provid$ to resid5ts ( su* possession by 

reason ( ! provisions ( ?is section if a
 mirror code tax sy/em _h be5 9 effect 9
 su* possession4 ,! prec$+ s5t5ce %all n
 apply unless ! respective possession   
has a plan1 :i* has be5 approv$ by !    
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate71 "u :i* su*       
possession w promptly di/ribute su*     
paym5ts to its resid5ts4  7#c7 ,mirror  
code tax sy/em ,= purposes ( ?is        
section1 ! t]m mirror code tax sy/em    
means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#d7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is section %all be
 treat$ 9 ! same mann] z a refund due f 
a cr$it provision ref]r$ to 9 subsection
 7b77#b7 ( su* section4  7g7            
,regulations ,! ,secret>y ( ! ,treasury 

7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+-- 7#a7 
regulations or o!r guidance to          
effectuate ! purposes ( ?is ,act1 &     
7#b7 regulations or o!r guidance to     
m9imize compliance & record-keep+ burd5s
 "u ?is section4  #gjjc4 ,payroll ,cr$it
 = ,requir$ ,paid ,family ,leave  7a7 ,9
 g5]al ,9 ! case ( an employ]1 !re %all 
be all[$ z a cr$it aga9/ ! tax impos$ by
 section #caaa7;a7 or #cbba7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf = ea*    
cal5d> qu>t] an am\nt equal to #ajj     
p]c5t ( ! qualifi$ family leave wages   
paid by su* employ] ) respect to su*    
cal5d> qu>t]4  7b7 ,limitations &       
refundability  7#a7 ,wages tak5 into    
acc\nt ,! am\nt ( qualifi$ family leave 
wages tak5 into acc\nt "u subsection 7a7
 ) respect to any individual %all n     
exce$-- 7,a7 = any day 7or portion !re(7
 = :i* ! individual is paid qualifi$    
family leave wages1 #bjj1 &  7,b7 9 !   

aggregate ) respect to all cal5d>       
qu>t]s1 #aj1jjj4  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$ ! tax impos$ by      
section #caaa7;a7 or #cbba7;a7 ( su*    
,code = su* cal5d> qu>t] 7r$uc$ by any  
cr$its all[$ "u subsections 7e7 & 7f7 ( 
section #caaa ( su* ,code1 & section    
#gjja ( ?is ,act1 = su* qu>t]7 on !     
wages paid ) respect to ! employm5t (   
all employees ( ! employ]4  7#c7        
,refundability ( excess cr$it ,if !     
am\nt ( ! cr$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 ( su*    
,code4  7c7 ,qualifi$ family leave wages
 ,= purposes ( ?is section1 ! t]m       
qualifi$ family leave wages means wages 
7z def9$ 9 section #caba7;a7 ( su*      
,code7 & comp5sation 7z def9$ 9 section 
#cbca7;e7 ( ! ,int]nal ,rev5ue ,code7   
paid by an employ] :i* are requir$ to be

 paid by reason ( ! ,em]g5cy ,family &  
,m$ical ,leave ,expansion ,act 7includ+ 
! am5dm5ts made by su* ,act74  7d7      
,all[ance ( cr$it = c]ta9 heal? plan    
exp5ses  7#a7 ,9 g5]al ,! am\nt ( !     
cr$it all[$ "u subsection 7a7 %all be   
increas$ by s mu* ( ! employ]'s qualifi$
 heal? plan exp5ses z are prop]ly       
allocable to ! qualifi$ family leave    
wages = :i* su* cr$it is s all[$4  7#b7 
,qualifi$ heal? plan exp5ses ,= purposes
 ( ?is subsection1 ! t]m qualifi$ heal? 
plan exp5ses means am\nts paid or       
incurr$ by ! 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  7#c7 ,allocation rules ,=  
purposes ( ?is section1 qualifi$ heal?  
plan exp5ses %all be allocat$ to        
qualifi$ family leave wages 9 su* mann] 
z ! ,secret>y ( ! ,treasury 7or !       
,secret>y's delegate7 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 cov]$ employees & pro   
rata on ! basis ( p]iods ( cov]age      
7relative to ! "t p]iods ( leave to :i* 
su* wages relate74  7e7 ,special rules  
7#a7 ,d5ial ( d\ble b5efit ,= purposes (
 *apt] #a ( su* ,code1 ! gross income ( 
! 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$it4
 ,any wages tak5 into acc\nt 9 det]m9+ !
 cr$it all[$ "u ?is section %all n be   
tak5 into acc\nt = purposes ( det]m9+ ! 
cr$it all[$ "u section #de,s ( su*      
,code4  7#b7 ,election n to h section   
apply ,?is section %all n apply )       
respect to any employ] = any cal5d>     
qu>t] if su* employ] elects 7at su* "t &
 9 su* mann] z ! ,secret>y ( ! ,treasury
 7or ! ,secret>y's delegate7 may        
prescribe7 n to h ?is section apply4    
7#c7 ,c]ta9 t]ms ,any t]m us$ 9 ?is     

section :i* is also us$ 9 *apt] #ba (   
su* ,code %all h ! same mean+ z :5 us$ 9
 su* *apt]4  7#d7 ,c]ta9 gov]nm5tal     
employ]s ,?is cr$it %all n apply to !   
,gov]nm5t ( ! ,unit$ ,/ates1 ! gov]nm5t 
( any ,/ate or political subdivision    
!re(1 or any ag5cy or in/rum5tality (   
any ( ! =ego+4  7f7 ,regulations ,!     
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all prescribe su*
 regulations or o!r guidance z may be   
necess>y to c>ry out ! purposes ( ?is   
section1 includ+--  7#a7 regulations or 
o!r guidance to prev5t ! avoidance ( !  
purposes ( ! limitations "u ?is section1
  7#b7 regulations or o!r guidance to   
m9imize compliance & record-keep+ burd5s
 "u ?is section1  7#c7 regulations or   
o!r guidance provid+ = waiv] ( p5alties 
= failure to deposit am\nts 9           
anticipation ( ! all[ance ( ! cr$it     
all[$ "u ?is section1  7#d7 regulations 
or o!r guidance = 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#e7
 regulations or o!r guidance to ensure t
 ! wages tak5 into acc\nt "u ?is section
 con=m ) ! paid leave requir$ to be     
provid$ "u ! ,em]g5cy ,family & ,m$ical 
,leave ,expansion ,act 7includ+ !       
am5dm5ts made by su* ,act74  7g7        
,application ( section ,?is section %all
 apply only to wages paid ) respect to !
 p]iod beg9n+ on a date select$ by !    
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 :i* is dur+ !     
#ae-;day p]iod beg9n+ on ! date ( !     
enactm5t ( ?is ,act1 & end+ on ,decemb] 
#ca1 #bjbj4  7h7 ,transf]s to ,f$]al    
,old-,age & ,survivors ,insurance ,tru/ 
,fund ,!re are h]eby appropriat$ 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$4  #gjjd4 ,cr$it = family leave = 
c]ta9 self-employ$ individuals  7a7     
,cr$it aga9/ self-,employm5t tax ,9 !   
case ( an eligible self-employ$         
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by subtitle ,a ( !   
,int]nal ,rev5ue ,code ( #aihf = any    
taxable ye> an am\nt equal to #ajj p]c5t
 ( ! qualifi$ family leave equival5t    
am\nt ) respect to ! individual4  7b7   
,eligible self-,employ$ individual ,=   
purposes ( ?is section1 ! t]m eligible  
self-employ$ individual means an        
individual :o-- 7#a7 regul>ly c>ries on 
any trade or bus9ess )9 ! mean+ (       
section #adjb ( su* ,code1 &  7#b7 w\ld 

be entitl$ to receive paid leave dur+ ! 
taxable ye> pursuant to ! ,em]g5cy      
,family & ,m$ical ,leave ,expansion ,act
 if ! individual 7 an employee ( an     
employ] 7o!r ?an himself or h]self74    
7c7 ,qualifi$ family leave equival5t    
am\nt ,= purposes ( ?is section--  7#a7 
,9 g5]al ,! t]m qualifi$ family leave   
equival5t am\nt means1 ) respect to any 
eligible self-employ$ individual1 an    
am\nt equal to ! product (-- 7,a7 !     
numb] ( days 7n to exce$ #ej7 dur+ !    
taxable ye> t ! individual is unable to 
p]=m s]vices 9 any trade or bus9ess     
ref]r$ to 9 section #adjb ( su* ,code = 
a reason ) respect to :i* su* individual
 w\ld be entitl$ to receive paid leave z
 describ$ 9 subsection 7b71 multipli$ by
  7,b7 ! less] (-- 7i7 #fg p]c5t ( !    
av]age daily self-employm5t income ( !  
individual = ! taxable ye>1 or  7ii7    
#bjj4  7#b7 ,av]age daily self-employm5t
 income ,= purposes ( ?is subsection1 ! 
t]m av]age daily self-employm5t income  
means an am\nt equal to--  7,a7 ! net   

e>n+s f self-employm5t income ( !       
individual = ! taxable ye>1 divid$ by   
7,b7 #bfj4  7d7 ,special rules  7#a7    
,cr$it refundable  7,a7 ,9 g5]al ,!     
cr$it det]m9$ "u ?is section %all be    
treat$ z a cr$it all[$ to ! taxpay] "u  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code4  7,b7 ,treatm5t ( 
paym5ts ,= purposes ( section #acbd (   
title #ca1 ,unit$ ,/ates ,code1 any     
refund due f ! cr$it det]m9$ "u ?is     
section %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#b7 ,docum5tation ,no cr$it %all be    
all[$ "u ?is section unless ! individual
 ma9ta9s su* docum5tation z ! ,secret>y 
( ! ,treasury 7or ! ,secret>y's         
delegate7 may prescribe to e/abli% su*  
individual z an eligible self-employ$   
individual4  7#c7 ,d5ial ( d\ble b5efit 
,9 ! case ( an individual :o receives   
wages 7z def9$ 9 section #caba7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf7 or      
comp5sation 7z def9$ 9 section #cbca7;e7

 ( ! ,int]nal ,rev5ue ,code7 paid by an 
employ] :i* are requir$ to be paid by   
reason ( ! ,em]g5cy ,family & ,m$ical   
,leave ,expansion ,act1 ! qualifi$      
family leave equival5t am\nt o!rwise    
describ$ 9 subsection 7c7 %all be r$uc$ 
7b n bel[ z]o7 to ! ext5t t ! sum ( !   
am\nt describ$ 9 su* subsection & 9     
section #gjjc7;b77#a7 exce$s #aj1jjj4   
7#d7 ,c]ta9 t]ms ,any t]m us$ 9 ?is     
section :i* is also us$ 9 *apt] #b ( !  
,int]nal ,rev5ue ,code ( #aihf %all h ! 
same mean+ z :5 us$ 9 su* *apt]4  7#e7  
,ref]5ces to ,em]g5cy ,family & ,m$ical 
,leave ,expansion ,act ,any ref]5ce 9   
?is section to ! ,em]g5cy ,family &     
,m$ical ,leave ,expansion ,act %all be  
treat$ z includ+ a ref]5ce to ! am5dm5ts
 made by su* ,act4  7e7 ,application (  
section ,only days occurr+ dur+ ! p]iod 
beg9n+ on a date select$ by ! ,secret>y 
( ! ,treasury 7or ! ,secret>y's         
delegate7 :i* is dur+ ! #ae-;day p]iod  
beg9n+ on ! date ( ! enactm5t ( ?is     
,act1 & end+ on ,decemb] #ca1 #bjbj1 may

 be tak5 into acc\nt "u subsection      
7c77#a77;,a74  7f7 ,application ( cr$it 
9 c]ta9 possessions  7#a7 ,paym5ts to   
possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all pay to ea*   
possession ( ! ,unit$ ,/ates :i* has a  
mirror code tax sy/em am\nts equal to ! 
loss 7if any7 to t possession by reason 
( ! application ( ! provisions ( ?is    
section4 ,su* am\nts %all be det]m9$ by 
! ,secret>y ( ! ,treasury 7or !         
,secret>y's delegate7 bas$ on in=mation 
provid$ by ! gov]nm5t ( ! respective    
possession4  7#b7 ,paym5ts to o!r       
possessions ,! ,secret>y ( ! ,treasury  
7or ! ,secret>y's delegate7 %all pay to 
ea* possession ( ! ,unit$ ,/ates :i*    
does n h a mirror code tax sy/em am\nts 
e/imat$ by ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate7 z be+ equal to 
! aggregate b5efits 7if any7 t w\ld h   
be5 provid$ to resid5ts ( su* possession
 by reason ( ! provisions ( ?is section 
if a mirror code tax sy/em _h be5 9     

effect 9 su* possession4 ,! prec$+      
s5t5ce %all n apply unless ! respective 
possession has a plan1 :i* has be5      
approv$ by ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate71 "u :i* su*    
possession w promptly di/ribute su*     
paym5ts to its resid5ts4  7#c7 ,mirror  
code tax sy/em ,= purposes ( ?is        
section1 ! t]m mirror code tax sy/em    
means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#d7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is section %all be
 treat$ 9 ! same mann] z a refund due f 
a cr$it provision ref]r$ to 9 subsection
 7b77#b7 ( su* section4  7e7            
,regulations ,! ,secret>y ( ! ,treasury 
7or ! ,secret>y's delegate7 %all        
prescribe su* regulations or o!r        

guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+--  7#a7
 regulations or o!r guidance to prev5t !
 avoidance ( ! purposes ( ?is ,act1 &   
7#b7 regulations or o!r guidance to     
m9imize compliance & record-keep+ burd5s
 "u ?is section4  #gjje4 ,special ,rule 
,relat$ to ,tax on ,employ]s  7a7 ,9    
,g5]al ,any wages requir$ to be paid by 
reason ( ! ,em]g5cy ,paid ,sick ,leave  
,act & ! ,em]g5cy ,family & ,m$ical     
,leave ,expansion ,act %all n be        
consid]$ wages = purposes ( section     
#caaa7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf or comp5sation = purposes (       
section #cbba7;a7 ( su* ,code4  7b7     
,all[ance ( cr$it = hospital insurance  
taxes  7#a7 ,9 g5]al ,! cr$it all[$ by  
section #gjja & ! cr$it all[$ by section
 #gjjc %all ea* be increas$ by ! am\nt (
 ! tax impos$ by section #caaa7;b7 ( !  
,int]nal ,rev5ue ,code ( #aihf on       
qualifi$ sick leave wages1 or qualifi$  
family leave wages1 = :i* cr$it is all[$
 "u su* section #gjja or #gjjc          

7respectively74  7#b7 ,d5ial ( d\ble    
b5efit ,= d5ial ( d\ble b5efit ) respect
 to ! cr$it increase "u p>agraph 7#a71  
see sections #gjja7;e77#a7 &            
#gjjc7;e77#a74  7c7 ,transf]s to ,f$]al 
,old-,age & ,survivors ,insurance ,tru/ 
,fund ,!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  4  ,cl]k4