,,ii #aafth ,,congress #b;d ,session ,s4 #cedh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #ai1 #bjbj,mr4 ,mc,connell 7for himself1 ,mr4 ,alexander1 ,mr4 ,crapo1 ,mr4 ,grassley1 ,mr4 ,rubio1 ,mr4 ,shelby1 and ,mr4 ,wicker7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide emergency assistance and health care response for individuals1 families1 and businesses affected by the #bjbj coronavirus pandemic4 #a4 ,short title ,this ,act may be cited as the ,coronavirus ,aid1 ,relief1 and ,economic ,security ,act or the ,,cares ,act4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4,sec4 #b4 ,table of contents4,,division ,a--,small business interruption loans,sec4 #aaja4 ,definitions4,sec4 #aajb4 #g7;a7 loan program4,sec4 #aajc4 ,entrepreneurial development4,sec4 #aajd4 ,waiver of matching funds requirement under the women's business center program4,sec4 #aaje4 ,loan forgiveness4,sec4 #aajf4 ,direct appropriations4,sec4 #aajg4 ,minority business development agency4,sec4 #aajh4 ,waiver of prepayment penalty4,sec4 #aaji4 ,united ,states ,treasury ,program ,management ,authority4,,division ,b--,relief for individuals1 families1 and businesses,t,i,t,l,e ,i--,rebates and other individual provisions,sec4 #baja4 #bjbj recovery rebates for individuals4,sec4 #bajb4 ,delay of certain deadlines4,sec4 #bajc4 ,special rules for use of retirement funds4,sec4 #bajd4 ,allowance of partial above the line deduction for charitable contributions4,sec4 #baje4 ,modification of limitations on charitable contributions during #bjbj4,,title ,,ii--,business provisions,sec4 #bbja4 ,delay of estimated tax payments for corporations4,sec4 #bbjb4 ,delay of payment of employer payroll taxes4,sec4 #bbjc4 ,modifications for net operating losses4,sec4 #bbjd4 ,modification of limitation on losses for taxpayers other than corporations4,sec4 #bbje4 ,modification of credit for prior year minimum tax liability of corporations4,sec4 #bbjf4 ,modification of limitation on business interest4,sec4 #bbjg4 ,technical amendments regarding qualified improvement property4,sec4 #bbjh4 ,installments not to prevent credit or refund of overpayments or increase estimated taxes4,sec4 #bbji4 ,restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules4,,division ,c--,assistance to severely distressed sectors of the ,united ,states economy,t,i,t,l,e ,i--,economic ,stabilization,sec4 #caja4 ,short title4,sec4 #cajb4 ,emergency relief through loans and loan guarantees4,sec4 #cajc4 ,limitation on certain employee compensation4,sec4 #cajd4 ,continuation of certain air service4,sec4 #caje4 ,reports4,sec4 #cajf4 ,coordination with ,secretary of ,transportation4,sec4 #cajg4 ,definitions4,sec4 #cajh4 ,rule of construction4,,title ,,ii--,aviation excise taxes,sec4 #cbja4 ,suspension of certain aviation excise taxes4,,division ,d--,health care response,t,i,t,l,e ,i--,health provisions,subtitle ,a--,addressing supply shortages,p,a,r,t ,i--,moving the strategic national stockpile to ,a,s,p,r,sec4 #daja4 ,moving the strategic national stockpile to ,,aspr4,,part ,,ii--,medical product supplies,sec4 #daaa4 ,national ,academies report on ,america's medical product supply chain security4,sec4 #daab4 ,requiring the strategic national stockpile to include certain types of medical supplies4,sec4 #daac4 ,treatment of respiratory protective devices as covered countermeasures4,,part ,,iii--,mitigating emergency drug shortages ,sec4 #daba4 ,prioritize reviews of drug applications2 incentives4,sec4 #dabb4 ,additional manufacturer reporting requirements in response to drug shortages4,sec4 #dabc4 ,,gao report on intra-agency coordination4,sec4 #dabd4 ,report4,sec4 #dabe4 ,safe harbor provision4,,part ,,iv--,preventing essential medical device shortages,sec4 #daca4 ,discontinuance or interruption in the production of medical devices4,sec4 #dacb4 ,,gao report on intra-agency coordination4,,part ,v--,emergency use of laboratory developed tests,sec4 #dada4 ,emergency use of laboratory developed tests4,subtitle ,b--,access to health care for ,,covid-#ai patients,p,a,r,t ,i--,coverage of testing and preventive services,sec4 #dbja4 ,coverage of diagnostic testing for ,,covid-#ai4,sec4 #dbjb4 ,pricing of diagnostic testing4,sec4 #dbjc4 ,rapid coverage of preventive services and vaccines for coronavirus4,,part ,,ii--,support for health care providers,sec4 #dbaa4 ,supplemental awards for health centers4,sec4 #dbab4 ,allowing permanent direct hire of ,,ndms health care professionals4,sec4 #dbac4 ,telehealth network and telehealth resource centers grant programs4,sec4 #dbad4 ,rural health care services outreach1 rural health network development1 and small health care provider quality improvement grant programs4,sec4 #dbae4 ,united ,states ,public ,health ,service ,modernization4,sec4 #dbaf4 ,limitation on liability for volunteer health care professionals during covid-#ai emergency response4,,part ,,iii--,miscellaneous provisions,sec4 #dbba4 ,confidentiality and disclosure of records relating to substance use disorder4,sec4 #dbbb4 ,nutrition services4,sec4 #dbbc4 ,guidance on protected health information4,sec4 #dbbd4 ,reauthorization of healthy start program4,subtitle ,c--,innovation,sec4 #dcja4 ,removing the cap on ,,ota4,sec4 #dcjb4 ,extending the priority review program for agents that present national security threats4,sec4 #dcjc4 ,priority zoonotic animal drugs4,subtitle ,d--,finance ,committee,sec4 #ddja4 ,exemption for telehealth services4,sec4 #ddjb4 ,inclusion of certain over-the-counter medical products as qualified medical expenses4,sec4 #ddjc4 ,treatment of direct primary care service arrangements4,sec4 #ddjd4 ,increasing ,medicare telehealth flexibilities during emergency period4,sec4 #ddje4 ,enhancing ,medicare telehealth services for ,federally qualified health centers and rural health clinics during emergency period4,sec4 #ddjf4 ,temporary waiver of requirement for face-to-face visits between home dialysis patients and physicians4,sec4 #ddjg4 ,improving care planning for ,medicare home health services4,sec4 #ddjh4 ,adjustment of sequestration4,sec4 #ddji4 ,medicare hospital inpatient prospective payment system add-on payment for covid-#ai patients during emergency period4,sec4 #ddaj4 ,revising payment rates for durable medical equipment under the ,medicare program through duration of emergency period4,sec4 #ddaa4 ,providing home and community-based services in acute care hospitals4,sec4 #ddab4 ,treatment of technology-enabled collaborative learning and capacity building models as medical assistance4,sec4 #ddac4 ,encouraging the development and use of ,,disarm antimicrobial drugs4,sec4 #ddad4 ,novel medical products4,,title ,,ii--,education provisions,sec4 #deja4 ,short title4,sec4 #dejb4 ,definitions4,sec4 #dejc4 ,campus-based aid waivers4,sec4 #dejd4 ,use of supplemental educational opportunity grants for emergency aid4,sec4 #deje4 ,federal work-study during a qualifying emergency4,sec4 #dejf4 ,adjustment of subsidized loan usage limits4,sec4 #dejg4 ,exclusion from ,federal ,pell ,grant duration limit4,sec4 #dejh4 ,institutional refunds and ,federal student loan flexibility4,sec4 #deji4 ,satisfactory progress4,sec4 #deaj4 ,continuing education at affected foreign institutions4,sec4 #deaa4 ,national emergency educational waivers4,sec4 #deab4 ,,hbcu ,capital financing4,sec4 #deac4 ,temporary relief for federal student loan borrowers4,sec4 #dead4 ,provisions related to the ,corporation for ,national and ,community ,service4,sec4 #deae4 ,workforce response activities4,sec4 #deaf4 ,technical amendments4,,title ,,iii--,labor provisions,sec4 #dfja4 ,limitation on paid leave4,sec4 #dfjb4 ,emergency ,paid ,sick ,leave ,act ,limitation4,sec4 #dfjc4 ,regulatory ,authorities under the ,emergency ,paid ,sick ,leave ,act4,sec4 #dfjd4 ,unemployment insurance4,sec4 #dfje4 ,,omb ,waiver of ,paid ,family and ,paid ,sick ,leave4,sec4 #dfjf4 ,paid leave for rehired employees4,sec4 #dfjg4 ,advance refunding of credits4,,division ,e--,temporary ,permit ,use to ,guarantee ,money ,market ,mutual ,funds,sec4 #ejja4 ,non-applicability of restrictions on ,,esf during national emergency4,,division ,f--,budgetary provisions,sec4 #fjja4 ,emergency designation4 ,a ,small business interruption loans #aaja4 ,definitions ,in this division-- 7#a7 the terms ,administration and ,administrator mean the ,small ,business ,administration and the ,administrator thereof2 and 7#b7 the term small business concern has the meaning given the term in section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb74 #aajb4 #g7;a7 loan program 7a7 ,definition of covered period ,in this section1 the term covered period means the period beginning on ,march #a1 #bjbj and ending on ,december #ca1 #bjbj4 7b7 ,increased eligibility for certain small businesses and organizations 7#a7 ,in general ,during the covered period1 any business concern1 private nonprofit organization1 or public nonprofit organization which employs not more than #ejj employees shall be eligible to receive a loan made under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a771 in addition to small business concerns4 7#b7 ,exclusion of nonprofits receiving ,medicaid expenditures ,paragraph 7#a7 shall not apply to a nonprofit entity eligible for payment for items or services furnished under a ,state plan under title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq47 or under a waiver of such plan4 7c7 ,maximum loan amount ,during the covered period1 with respect to any loan guaranteed under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 for which an application is approved or pending approval on or after the date of enactment of this ,act1 the maximum loan amount shall be the lesser of-- 7#a7 the product obtained by multiplying-- 7,a7 the average total monthly payments by the applicant for payroll1 mortgage payments1 rent payments1 and payments on any other debt obligations incurred during the #a year period before the date on which the loan is made1 except that1 in the case of an applicant that is seasonal employer1 as determined by the ,administrator1 the average total monthly payments for payroll shall be for the period beginning ,march #a1 #bjai and ending ,june #cj1 #bjai2 by 7,b7 #d2 or 7#b7 #aj1jjj1jjj4 7d7 ,allowable uses of program loans 7#a7 ,in general ,during the covered period1 a recipient of a loan made under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 7including a recipient of assistance under the ,community ,advantage ,pilot ,program of the ,administration7 may1 in addition to the allowable uses of such a loan1 use the proceeds of the loan for-- 7,a7 payroll support1 including paid sick1 medical1 or family leave1 and costs related to the continuation of group health care benefits during those periods of leave2 7,b7 employee salaries2 7,c7 mortgage payments2 7,d7 rent 7including rent under a lease agreement72 7,e7 utilities2 and 7,f7 any other debt obligations that were incurred before the covered period4 7#b7 ,delegated authority 7,a7 ,in general ,for purposes of making loans for the purposes described in paragraph 7#a71 a lender under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 shall be considered to have delegated authority to make and approve loans under such section #g7;a7 based on an evaluation of the eligibility of the borrower4 7,b7 ,considerations ,in evaluating the eligibility of a borrower for a loan under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 with the terms described in this subsection and subsection 7c71 a lender shall only consider whether the borrower-- 7i7 was in operation on ,march #a1 #bjbj2 and 7ii7 had employees for whom the borrower paid salaries and payroll taxes4 7#c7 ,limitation ,a borrower that receives assistance under section #g7;b77#b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b77#b77 related to ,,covid-#ai for purposes of paying payroll and providing payroll support shall not be eligible for a loan described in paragraph 7#a7 for the same purpose4 7e7 ,fee waiver for #g7;a7 loans ,during the covered period1 with respect to each loan guaranteed under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77-- 7#a7 in lieu of the fee otherwise applicable under section #g7;a77#bc77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#bc77;,a771 the ,administrator shall collect no fee or reduce fees to the maximum extent possible2 and 7#b7 for which the application is approved on or after the date of enactment of this ,act1 the ,administrator shall1 in lieu of the fee otherwise applicable under section #g7;a77#ah77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#ah77;,a771 collect no fee or reduce fees to the maximum extent possible4 7f7 ,guarantee amount for #g7;a7 loans 7#a7 ,in general ,section #g7;a77#b77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#b77;,a77 is amended by striking equal to-- and all that follows through the end of the subparagraph and inserting equal to #ajj percent of the balance of the financing outstanding at the time of disbursement of the loan44 7#b7 ,prospective repeal ,effective on ,january #a1 #bjba1 section #g7;a77#b77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#b77;,a77 is amended by striking equal to #ajj percent of the balance of financing outstanding at the time of disbursement of the loan and inserting equal to-- 7i7 #ge percent of the balance of the financing outstanding at the time of disbursement of the loan1 if such balance exceeds #aej1jjj2 or 7ii7 #he percent of the balance of the financing outstanding at the time of disbursement of the loan1 if such balance is less than or equal to #aej1jjj4 4 7g7 ,deferment of #g7;a7 ,loans 7#a7 ,definitions 7,a7 ,eligible borrower ,the term eligible borrower means-- 7i7 a small business concern2 or 7ii7 an organization made eligible by subsection 7b7 of this section for a loan under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a774 7,b7 ,impacted borrower 7i7 ,in general ,in this subsection1 the term impacted borrower means an eligible borrower that-- 7,i7 is in operation on ,march #a1 #bjbj2 and 7,,ii7 has an application for a loan made under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 that is approved or pending approval on or after the date of enactment of this ,act4 7ii7 ,presumption ,for purposes of this subsection1 an impacted borrower is presumed to have been adversely impacted by ,,covid-#ai4 7#b7 ,deferral ,during the covered period1 the ,administrator shall-- 7,a7 consider each eligible borrower that applies for a loan under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 to be an impacted borrower2 and 7,b7 require lenders under such section #g7;a7 to provide complete payment deferment relief for impacted borrowers with loans guaranteed under such section #g7;a7 for a period of not more than #a year4 7#c7 ,secondary market ,during the covered period1 with respect to a loan made under #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 that is sold on the secondary market1 if an investor declines to approve a deferral requested by a lender under paragraph 7#b71 the ,administrator shall exercise the authority to purchase the loan so that the impacted borrower may receive a deferral for a period of not more than #a year4 7#d7 ,guidance ,not later than #cj days after the date of enactment of this ,act1 the ,administrator shall provide guidance to lenders under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 on the deferment process described in this subsection4 7h7 ,commitments for #g7;a7 loans ,during the covered period-- 7#a7 there shall be no limitation on the commitments for general business loans authorized under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a772 and 7#b7 the amount authorized for commitments for such loans under the heading business loans program account under the heading ,small business administration under title ,v of the ,consolidated ,appropriations ,act1 #bjbj 7,public ,law #aaf-ic2 #acc ,stat4 #bdge7 shall not apply4 7i7 ,express loans 7#a7 ,in general ,section #g7;a77#ca77;,d7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#ca77;,d77 is amended by striking #cej1jjj and inserting #a1jjj1jjj4 7#b7 ,prospective repeal ,effective on ,january #a1 #bjba1 section #g7;a77#ca77;,d7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#ca77;,d77 is amended by striking #a1jjj1jjj and inserting #cej1jjj4 #aajc4 ,entrepreneurial development 7a7 ,definitions ,in this section-- 7#a7 the term covered small business concern means a small business concern that is located in an area that is substantially affected by the ,,covid-#ai2 7#b7 the term resource partner means-- 7,a7 a small business development center2 and 7,b7 a women's business center2 7#c7 the term small business development center has the meaning given the term in section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb72 7#d7 the term substantially affected by ,,covid-#ai means1 with respect to a covered small business concern1 that the covered small business concern has experienced-- 7,a7 supply chain disruptions1 including changes in-- 7i7 quantity and lead time1 including the number of shipments of components and delays in shipments2 7ii7 quality1 including shortages in supply for quality control reasons2 and 7iii7 technology1 including a compromised payment network2 7,b7 staffing challenges2 7,c7 a decrease in sales or customers2 or 7,d7 shuttered businesses2 and 7#e7 the term women's business center means a women's business center described in section #bi of the ,small ,business ,act 7#ae ,u4,s4,c4 #fef74 7b7 ,education1 training1 and advising grants 7#a7 ,in general ,the ,administration may provide financial assistance in the form of grants to resource partners to provide education1 training1 and advising to covered small business concerns4 7#b7 ,use of funds ,grants under this subsection shall be used for the education1 training1 and advising of covered small business concerns and their employees on-- 7,a7 accessing and applying for resources provided by the ,administration and other ,federal resources relating to access to capital and business resiliency2 7,b7 the hazards and prevention of the transmission and communication of ,,covid-#ai and other communicable diseases2 7,c7 the potential effects of ,,covid-#ai on the supply chains1 distribution1 and sale of products of covered small business concerns and the mitigation of those effects2 7,d7 the management and practice of telework to reduce possible transmission of ,,covid-#ai2 7,e7 the management and practice of remote customer service by electronic or other means2 7,f7 the risks of and mitigation of cyber threats in remote customer service or telework practices2 7,g7 the mitigation of the effects of reduced travel or outside activities on covered small business concerns during ,,covid-#ai or similar occurrences2 and 7,h7 any other relevant business practices necessary to mitigate the economic effects of ,,covid-#ai or similar occurrences4 7#c7 ,grant determination 7,a7 ,small business development centers ,the ,administration shall award #hj percent of funds authorized to carry out this subsection to small business development centers1 which shall be awarded pursuant to a formula jointly developed1 negotiated1 and agreed upon1 with full participation of both parties1 between the association formed under section #ba7;a77#c77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fdh7;a77#c77;,a77 and the ,administration4 7,b7 ,women's business centers ,the ,administration shall award #bj percent of funds authorized to carry out this subsection to women's business centers1 which shall be awarded pursuant to a process established by the ,administration in consultation with recipients of assistance4 7,c7 ,no matching funds required ,matching funds shall not be required for any grant under this subsection4 7#d7 ,goals and metrics 7,a7 ,in general ,goals and metrics for the funds made available under this subsection shall be jointly developed1 negotiated1 and agreed upon1 with full participation of both parties1 between the resource partners and the ,administrator1 which shall-- 7i7 take into consideration the extent of the circumstances relating to the spread of ,,covid-#ai1 or similar occurrences1 that affect covered small business concerns located in the areas covered by the resource partner1 particularly in rural areas or economically distressed areas2 7ii7 generally follow the use of funds outlined in paragraph 7#b71 but shall not restrict the activities of resource partners in responding to unique situations2 and 7iii7 encourage resource partners to develop and provide services to covered small business concerns4 7,b7 ,public availability ,the ,administrator shall make publicly available the methodology by which the ,administrator and resource partners jointly develop the metrics and goals described in subparagraph 7,a74 7c7 ,resource partner association grants 7#a7 ,in general ,the ,administrator may provide grants to an association or associations representing resource partners to establish a centralized hub for ,,covid-#ai information1 which shall include-- 7,a7 an online platform that consolidates resources and information available across multiple ,federal agencies for small business concerns related to ,,covid-#ai2 and 7,b7 a training program to educate resource partner counselors on the resources and information described in subparagraph 7,a74 7#b7 ,goals and metrics ,goals and metrics for the funds made available under this subsection shall be jointly developed1 negotiated1 and agreed upon1 with full participation of both parties1 between the association or associations receiving a grant under this subsection and the ,administrator4 7d7 ,report ,not later than #f months after the date of enactment of this ,act1 and annually thereafter1 the ,administrator shall submit to the ,committee on ,small ,business and ,entrepreneurship of the ,senate and the ,committee on ,small ,business of the ,house of ,representatives a report-- 7#a7 that describes1 with respect to the initial year covered by the report-- 7,a7 the programs and services developed and provided by the ,administration and resource partners under subsection 7b72 7,b7 the initial efforts to provide those services under subsection 7b72 and 7,c7 the online platform and training developed and provided by the ,administration and the association or associations under subsection 7c72 and 7#b7 that describes1 with respect to the subsequent years covered by the report-- 7,a7 with respect to the grant program under subsection 7b7-- 7i7 the efforts of the ,administrator and resource partners to develop services to assist covered small business concerns2 7ii7 the challenges faced by owners of covered small business concerns in accessing services provided by the ,administration and resource partners2 7iii7 the number of unique covered small business concerns that were served by the ,administration and resource partners2 and 7iv7 other relevant outcome performance data with respect to covered small business concerns1 including the number of employees affected1 the effect on sales1 the disruptions of supply chains1 and the efforts made by the ,administration and resource partners to mitigate these effects2 and 7,b7 with respect to the grant program under subsection 7c7-- 7i7 the efforts of the ,administrator and the association or associations to develop and evolve an online resource for small business concerns2 and 7ii7 the efforts of the ,administrator and the association or associations to develop a training program for resource partner counselors1 including the number of counselors trained4 #aajd4 ,waiver of matching funds requirement under the women's business center program ,during the #c-month period beginning on the date of enactment of this ,act1 the requirement relating to obtaining cash contributions from non-,federal sources under section #bi7;c77#a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fef7;c77#a77 is waived for any recipient of assistance under such section #bi4 #aaje4 ,loan forgiveness 7a7 ,definitions ,in this section-- 7#a7 the term covered #g7;a7 loan means a loan guaranteed under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 that is made during the covered period2 7#b7 the term covered period means the period beginning on ,march #a1 #bjbj and ending on ,june #cj1 #bjbj2 7#c7 the term eligible recipient means the recipient of a covered #g7;a7 loan2 and 7#d7 the term payroll costs shall not include-- 7,a7 the compensation of an individual employee in excess of #cc1ccc during the covered period2 7,b7 qualified sick leave wages for which a credit is allowed under section #gjja of the ,families ,first ,coronavirus ,response ,act2 or 7,c7 qualified family leave wages for which a credit is allowed under section #gjjc of the ,families ,first ,coronavirus ,response ,act4 7b7 ,forgiveness ,an eligible recipient shall be eligible for forgiveness of indebtedness on a covered #g7;a7 loan in an amount equal to the cost of maintaining payroll continuity during the covered period4 7c7 ,treatment of amounts forgiven 7#a7 ,in general ,amounts which have been forgiven under this section shall be considered canceled indebtedness by lenders authorized under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a774 7#b7 ,for purposes of redemption of guarantees ,for purposes of the redemption of a guarantee by the lender for a covered #g7;a7 loan1 amounts which are forgiven under this section shall be treated as a default1 in accordance with the procedures that are otherwise applicable to a default on a loan guaranteed under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a774 7d7 ,limits on amount of forgiveness 7#a7 ,in general ,the amount of loan forgiveness under this section for an eligible recipient shall not exceed the sum of-- 7,a7 the total payroll costs incurred by the eligible recipient during the covered period2 and 7,b7 the amount of payments made during the covered period on debt obligations that were incurred before the covered period4 7#b7 ,reduction based on reduction in number of employees 7,a7 ,in general ,the amount of loan forgiveness under this section shall be reduced by the percentage equal to the difference obtained by subtracting-- 7i7 the quotient obtained by dividing-- 7,i7 the average number of full-time equivalent employees per month employed by the eligible recipient during the covered period2 by 7,,ii7 7aa7 the average number of full time equivalent employees per month employed by the eligible recipient during the period beginning on ,march #a1 #bjai and ending on ,june #cj1 #bjai2 or 7bb7 in the case of an eligible recipient that is seasonal employer1 as determined by the ,administrator1 the average number of full-time equivalent employees per month employed by the eligible recipient during the period beginning on ,march #a1 #bjai and ending on ,june #cj1 #bjai2 from 7ii7 #a4 7,b7 ,calculation of average number of employees ,the average number of full-time equivalent employees shall be determined by calculating the average number of employees for each pay period falling within a month4 7#c7 ,reduction relating to compensation ,the amount of loan forgiveness under this section shall also be reduced by the amount of any reduction in excess of #be percent of compensation in the most recent full quarter in which the employee was paid in compensation during the covered period of any employee who was compensated-- 7,a7 in an amount less than #cc1ccc during the period beginning on ,march #a1 #bjai and ending on ,june #cj1 #bjai2 or 7,b7 not more than #ajj1jjj on annualized basis during #bjai4 7#d7 ,exception for tipped workers ,an eligible recipient with tipped employees described in section #c7m77#b77;,a7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc7m77#b77;,a77 may receive forgiveness for additional wages paid to those employees4 7e7 ,application ,an eligible recipient seeking loan forgiveness under this section shall submit to the lender that originated the covered #g7;a7 loan an application1 which shall include documentation verifying the number of full-time equivalent employees on payroll and pay rates for the periods described in subsection 7d71 including-- 7#a7 payroll tax filings reported to the ,internal ,revenue ,service2 7#b7 ,state income1 payroll1 and unemployment insurance filings2 7#c7 financial statements verifying payment on debt obligations incurred before the covered period2 and 7#d7 any other documentation the ,administrator determines necessary4 7f7 ,certification ,an eligible recipient receiving loan forgiveness under this section shall make a good faith certification that the uncertainty of current economic conditions justifies the loan request to support the ongoing operations of the borrower1 and acknowledges that funds will be used to retain workers and maintain payroll4 7g7 ,prohibition on forgiveness without documentation ,no eligible recipient shall receive forgiveness under this section without submitting to the lender that originated the covered #g7;a7 loan the documentation required under subsection 7e74 7h7 ,decision ,not later than #ae days after the date on which a lender receives an application for loan forgiveness under this section from an eligible recipient1 the lender shall issue a decision on the an application4 7i7 ,taxability ,canceled indebtedness under this section shall be excluded from gross income for purposes of the ,internal ,revenue ,code of #aihf4 7j7 ,rule of construction ,the cancellation of indebtedness on a covered #g7;a7 loan under this section shall not otherwise modify the terms and conditions of the covered #g7;a7 loan4 7k7 ,regulations ,not later than #cj days after the date of enactment of this ,act1 the ,administrator shall issue guidance and regulations implementing this section4 #aajf4 ,direct appropriations 7a7 ,in general ,there is appropriated1 out of amounts in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjbj1 to remain available until ,september #cj1 #bjba1 for additional amounts-- 7#a7 #bii1djj1jjj1jjj under the heading ,small ,business ,administration--,business ,loans ,program ,account for the cost of guaranteed loans as authorized under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a772 7#b7 #cjj1jjj1jjj under the heading ,small ,business ,administration--,salaries and ,expenses for salaries and expenses of the ,administration2 7#c7 #be1jjj1jjj under the heading ,small ,business ,administration--,office of ,inspector ,general for necessary expenses of the ,office of ,inspector ,general of the ,administration in carrying out the provisions of the ,inspector ,general ,act of #aigh 7#e ,u4,s4,c4 ,app472 7#d7 #bfe1jjj1jjj under the heading ,small ,business ,administration--,entrepreneurial ,development ,programs1 of which-- 7,a7 #bdj1jjj1jjj shall be for carrying section #aajc7;b7 of this ,act2 and 7,b7 #be1jjj1jjj shall be for carrying out section #aajc7;c7 of this ,act2 and 7#e7 #aj1jjj1jjj under the heading ,department of ,commerce--,minority ,business ,development ,agency for minority business centers of the ,minority ,business ,development ,agency to provide technical assistance to small business concerns4 7b7 ,reports ,not later than #ahj days after the date of enactment of this ,act1 the ,administrator shall submit to the ,committee on ,appropriations of the ,senate and the ,committee on ,appropriations of the ,house of ,representatives a detailed expenditure plan for using the amounts appropriated under subsection 7a74 #aajg4 ,minority business development agency 7a7 ,definitions ,in this section-- 7#a7 the term ,agency means the ,minority ,business ,development ,agency of the ,department of ,commerce2 7#b7 the term covered small business concern means a small business concern 7as defined in section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb7 that is located in an area that is substantially affected by the ,,covid-#ai2 7#c7 the term minority business center means a ,business ,center of the ,agency2 and 7#d7 the term substantially affected by ,,covid-#ai means1 with respect to a covered small business concern1 that the covered small business concern has experienced-- 7,a7 supply chain disruptions1 including changes in-- 7i7 quantity and lead time1 including the number of shipments of components and delays in shipments2 7ii7 quality1 including shortages in supply for quality control reasons2 and 7iii7 technology1 including a compromised payment network2 7,b7 staffing challenges2 7,c7 a decrease in sales or customers2 or 7,d7 shuttered businesses4 7b7 ,education1 training1 and advising grants 7#a7 ,in general ,the ,agency may provide financial assistance in the form of grants to minority business centers to provide education1 training1 and advising to covered small business concerns4 7#b7 ,use of funds ,grants under this section shall be used for the education1 training1 and advising of covered small business concerns and their employees on-- 7,a7 accessing and applying for resources provided by the ,agency and other ,federal resources relating to access to capital and business resiliency2 7,b7 the hazards and prevention of the transmission and communication of ,,covid-#ai and other communicable diseases2 7,c7 the potential effects of ,,covid-#ai on the supply chains1 distribution1 and sale of products of covered small business concerns and the mitigation of those effects2 7,d7 the management and practice of telework to reduce possible transmission of ,,covid-#ai2 7,e7 the management and practice of remote customer service by electronic or other means2 7,f7 the risks of and mitigation of cyber threats in remote customer service or telework practices2 7,g7 the mitigation of the effects of reduced travel or outside activities on covered small business concerns during ,,covid-#ai or similar occurrences2 and 7,h7 any other relevant business practices necessary to mitigate the economic effects of ,,covid-#ai or similar occurrences4 7#c7 ,no matching funds required ,matching funds shall not be required for any grant under this section4 7#d7 ,goals and metrics 7,a7 ,in general ,goals and metrics for the funds made available under this section shall be jointly developed1 negotiated1 and agreed upon1 with full participation of both parties1 between the minority business centers and the ,agency1 which shall-- 7i7 take into consideration the extent of the circumstances relating to the spread of ,,covid-#ai1 or similar occurrences1 that affect covered small business concerns located in the areas covered by the minority business centers1 particularly in rural areas or economically distressed areas2 7ii7 generally follow the use of funds outlined in paragraph 7#b71 but shall not restrict the activities of minority business centers in responding to unique situations2 and 7iii7 encourage minority business centers to develop and provide services to covered small business concerns4 7,b7 ,public availability ,the ,agency shall make publicly available the methodology by which the ,agency and minority business centers jointly develop the metrics and goals described in subparagraph 7,a74 7#e7 ,authorization of appropriations ,there is authorized to be appropriated #aj1jjj1jjj to carry out this section1 to remain available until expended4 #aajh4 ,waiver of prepayment penalty ,notwithstanding any other provision of law1 for a loan made under the authority under this division or an amendment made by this division1 there shall be no prepayment penalty for any payment on the loan made on or before ,december #ca1 #bjbj4 #aaji4 ,united ,states ,treasury ,program ,management ,authority 7a7 ,authority to include additional financial institutions ,the ,department of the ,treasury1 in consultation with the ,administration and the other ,federal financial regulatory agencies 7as defined in section #cac7r7 of title #ca1 ,united ,states ,code71 shall establish criteria for insured depository institutions 7as defined in section #c of the ,federal ,deposit ,insurance ,act 7#ab ,u4,s4,c4 #ahac77 and other specialized lenders1 that do not already participate in lending under programs of the ,administration1 to participate in a small business interruption loans program to provide loans under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 in accordance with this section until the date on which the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 expires4 7b7 ,criteria ,due to exigent circumstances1 the eligibility criteria that would otherwise be applicable a loan made under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 shall not apply to a loan made under this section4 7c7 ,safety and soundness ,an insured depository institution 7as defined in section #c of the ,federal ,deposit ,insurance ,act 7#ab ,u4,s4,c4 #ahac77 or other specialized lender may only participate in the program established under this section if participation does not affect the safety and soundness of the institution or lender4 7d7 ,additional regulations ,the ,secretary of the ,treasury1 in consultation with the ,administrator1 shall issue regulations and guidance in order to direct additional lenders under this section and establish additional terms that set out compensation1 underwriting standards1 interest rates1 maturity1 and other relevant terms and conditions4 7e7 ,program administration ,under the infrastructure of the ,department of the ,treasury and with guidance from the ,secretary of the ,treasury1 the ,administration shall administer the program established under this section until the date on which the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 expires4 ,b ,relief for individuals1 families1 and businesses ,i ,rebates and other individual provisions #baja4 #bjbj recovery rebates for individuals 7a7 ,in general ,subchapter ,b of chapter #fe of subtitle ,f of the ,internal ,revenue ,code of #aihf is amended by inserting after section #fdbg the following new section3 #fdbh4 #bjbj ,recovery ,rebates for individuals 7a7 ,in general ,in the case of an eligible individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a for the first taxable year beginning in #bjbj an amount equal to the lesser of-- 7#a7 net income tax liability1 or 7#b7 #a1bjj 7#b1djj in the case of a joint return74 7b7 ,special rules 7#a7 ,in general ,in the case of a taxpayer described in paragraph 7#b7-- 7,a7 the amount determined under subsection 7a7 shall not be less than #fjj 7#a1bjj in the case of a joint return71 and 7,b7 the amount determined under subsection 7a7 7after the application of subparagraph 7,a77 shall be increased by the product of #ejj multiplied by the number of qualifying children 7within the meaning of section #bd7;c77 of the taxpayer4 7#b7 ,taxpayer described ,a taxpayer is described in this paragraph if the taxpayer-- 7,a7 has qualifying income of at least #b1ejj1 or 7,b7 has-- 7i7 net income tax liability which is greater than zero1 and 7ii7 gross income which is greater than the basic standard deduction4 7c7 ,treatment of credit ,the credit allowed by subsection 7a7 shall be treated as allowed by subpart ,c of part ,,iv of subchapter ,a of chapter #a4 7d7 ,limitation based on adjusted gross income ,the amount of the credit allowed by subsection 7a7 7determined without regard to this subsection and subsection 7f77 shall be reduced 7but not below zero7 by #e percent of so much of the taxpayer's adjusted gross income as exceeds #ge1jjj 7#aej1jjj in the case of a joint return74 7e7 ,definitions ,for purposes of this section-- 7#a7 ,qualifying income ,the term qualifying income means-- 7,a7 earned income1 7,b7 social security benefits 7within the meaning of section #hf7;d771 and 7,c7 any compensation or pension received under chapter #aa1 chapter #ac1 or chapter #ae of title #ch1 ,united ,states ,code4 7#b7 ,net income tax liability ,the term net income tax liability means the excess of-- 7,a7 the sum of the taxpayer's regular tax liability 7within the meaning of section #bf7;b77 and the tax imposed by section #ee for the taxable year1 over 7,b7 the credits allowed by part ,,iv 7other than section #bd and subpart ,c thereof7 of subchapter ,a of chapter #a4 7#c7 ,eligible individual ,the term eligible individual means any individual other than-- 7,a7 any nonresident alien individual1 7,b7 any individual with respect to whom a deduction under section #aea is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins1 and 7,c7 an estate or trust4 7#d7 ,earned income ,the term earned income has the meaning set forth in section #cb7;c77#b7 except that such term shall not include net earnings from self-employment which are not taken into account in computing taxable income4 7#e7 ,basic standard deduction ,the term basic standard deduction shall have the same meaning as when used in section #fc 7as modified by subsection 7c77#g7 of such section74 7f7 ,coordination with advance refunds of credit 7#a7 ,in general ,the amount of credit which would 7but for this paragraph7 be allowable under this section shall be reduced 7but not below zero7 by the aggregate refunds and credits made or allowed to the taxpayer under subsection 7g74 ,any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7#b7 ,joint returns ,in the case of a refund or credit made or allowed under subsection 7g7 with respect to a joint return1 half of such refund or credit shall be treated as having been made or allowed to each individual filing such return4 7g7 ,advance refunds and credits 7#a7 ,in general ,subject to paragraph 7#e71 each individual who was an eligible individual for such individual's first taxable year beginning in #bjah shall be treated as having made a payment against the tax imposed by chapter #a for such first taxable year in an amount equal to the advance refund amount for such taxable year4 7#b7 ,advance refund amount ,for purposes of paragraph 7#a71 the advance refund amount is the amount that would have been allowed as a credit under this section for such first taxable year if this section 7other than subsection 7f7 and this subsection7 had applied to such taxable year4 7#c7 ,timing of payments ,the ,secretary shall1 subject to the provisions of this title1 refund or credit any overpayment attributable to this section as rapidly as possible4 ,no refund or credit shall be made or allowed under this subsection after ,december #ca1 #bjbj4 7#d7 ,no interest ,no interest shall be allowed on any overpayment attributable to this section4 7#e7 ,alternate taxable year ,in the case of an individual who1 at the time of any determination made pursuant to paragraph 7#c71 has not filed a tax return for the year described in paragraph 7#a71 the ,secretary may apply such paragraph by substituting #bjai for #bjah4 7h7 ,identification number requirement 7#a7 ,in general ,no credit shall be allowed under subsection 7a7 to an eligible individual who does not include on the return of tax for the taxable year-- 7,a7 such individual's valid identification number1 7,b7 in the case of a joint return1 the valid identification number of such individual's spouse1 and 7,c7 in the case of any qualifying child taken into account under subsection 7b77#a77;,b71 the valid identification number of such qualifying child4 7#b7 ,valid identification number 7,a7 ,in general ,for purposes of paragraph 7#a71 the term valid identification number means a social security number 7as such term is defined in section #bd7;h77#g774 7,b7 ,adoption taxpayer identification number ,for purposes of paragraph 7#a77;,c71 in the case of a qualifying child who is adopted1 the term valid identification number shall include the adoption taxpayer identification number of such child4 7i7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section4 4 7b7 ,administrative amendments 7#a7 ,definition of deficiency ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking and #cf;,b1 #afh7k77#d7 and inserting #cf;,b1 and #fdbh4 7#b7 ,mathematical or clerical error authority ,section #fbac7;g77#b77,l7 of such ,code is amended by striking or #cb and inserting #cb1 or #fdbh4 7c7 ,treatment of possessions 7#a7 ,payments to possessions 7,a7 ,mirror code possession ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the amendments made by this section4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7,b7 ,other possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury1 under which such possession will promptly distribute such payments to its residents4 7#b7 ,coordination with credit allowed against ,united ,states income taxes ,no credit shall be allowed against ,united ,states income taxes under section #fdbh of the ,internal ,revenue ,code of #aihf 7as added by this section7 to any person-- 7,a7 to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section1 or 7,b7 who is eligible for a payment under a plan described in paragraph 7#a77;,b74 7#c7 ,definitions and special rules 7,a7 ,possession of the ,united ,states ,for purposes of this subsection1 the term possession of the ,united ,states includes the ,commonwealth of ,puerto ,rico and the ,commonwealth of the ,northern ,mariana ,islands4 7,b7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7,c7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7d7 ,exception from ,treasury ,offset ,program ,any credit or refund allowed or made to any individual by reason of section #fdbh of the ,internal ,revenue ,code of #aihf 7as added by this section7 or by reason of subsection 7c7 of this section shall not be subject to reduction or offset pursuant to-- 7#a7 section #cgaf or #cgbj;,a of title #ca1 ,united ,states ,code1 or 7#b7 subsection 7d71 7e71 or 7f7 of section #fdjb of the ,internal ,revenue ,code of #aihf4 7e7 ,appropriations to carry out rebates 7#a7 ,in general ,immediately upon the enactment of this ,act1 the following sums are appropriated1 out of any money in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjbj3 7,a7 ,department of the ,treasury 7i7 ,for an additional amount for ,department of the ,treasury--,bureau of the ,fiscal ,service--,salaries and ,expenses1 #gh1fej1jjj1 to remain available until ,september #cj1 #bjba4 7ii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,taxpayer ,services1 #gj1bjj1jjj1 to remain available until ,september #cj1 #bjba4 7iii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,operations ,support1 #bji1fjj1jjj1 to remain available until ,september #cj1 #bjba4 7,b7 ,social security administration ,for an additional amount for ,social ,security ,administration--,limitation on ,administrative ,expenses1 #ch1jjj1jjj1 to remain available until ,september #cj1 #bjbj4 7#b7 ,reports ,no later than #ae days after enactment of this ,act1 the ,secretary of the ,treasury shall submit a plan to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate detailing the expected use of the funds provided by paragraph 7#a77;,a74 ,beginning #ij days after enactment of this ,act1 the ,secretary of the ,treasury shall submit a quarterly report to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate detailing the actual expenditure of funds provided by paragraph 7#a77;,a7 and the expected expenditure of such funds in the subsequent quarter4 7f7 ,conforming amendments 7#a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting 8#fdbh10 after 8#ed;,b7h7104 7#b7 ,the table of sections for subchapter ,b of chapter #fe of subtitle ,f of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #fdbg the following3 ,sec4 #fdbh4 #bjbj ,recovery ,rebates for individuals4 4 #bajb4 ,delay of certain deadlines 7a7 ,filing deadlines for #bjai 7#a7 ,in general ,in the case of returns for taxable year #bjai1 including for purposes of section #faea7;a7 of the ,internal ,revenue ,code of #aihf1 section #fjgb7;a7 of such ,code shall be applied-- 7,a7 by substituting ,july for ,april1 and 7,b7 by substituting the seventh month for the fourth month4 7#b7 ,effective date ,paragraph 7#a7 shall apply to all returns required to be filed for taxable year #bjai4 7b7 ,estimated tax payments for individuals 7#a7 ,in general ,in the case of an individual1 the due date for any required installment under section #ffed of the ,internal ,revenue ,code of #aihf which 7but for the application of this section7 would be due during the applicable period shall not be due before ,october #ae1 #bjbj1 and all such installments shall be treated as one installment due on such date4 ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection4 7#b7 ,applicable period ,for purposes of this subsection1 the applicable period is the period beginning on the date of the enactment of this ,act and ending before ,october #ae1 #bjbj4 #bajc4 ,special rules for use of retirement funds 7a7 ,tax-favored withdrawals from retirement plans 7#a7 ,in general ,section #gb7t7 of the ,internal ,revenue ,code of #aihf shall not apply to any coronavirus-related distribution4 7#b7 ,aggregate dollar limitation 7,a7 ,in general ,for purposes of this subsection1 the aggregate amount of distributions received by an individual which may be treated as coronavirus-related distributions for any taxable year shall not exceed #ajj1jjj4 7,b7 ,treatment of plan distributions ,if a distribution to an individual would 7without regard to subparagraph 7,a77 be a coronavirus-related distribution1 a plan shall not be treated as violating any requirement of the ,internal ,revenue ,code of #aihf merely because the plan treats such distribution as a coronavirus-related distribution1 unless the aggregate amount of such distributions from all plans maintained by the employer 7and any member of any controlled group which includes the employer7 to such individual exceeds #ajj1jjj4 7,c7 ,controlled group ,for purposes of subparagraph 7,b71 the term controlled group means any group treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad of the ,internal ,revenue ,code of #aihf4 7#c7 ,amount distributed may be repaid 7,a7 ,in general ,any individual who receives a coronavirus-related distribution may1 at any time during the #c-year period beginning on the day after the date on which such distribution was received1 make #a or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section #djb7;c71 #djc7;a77#d71 #djc7;b77#h71 #djh7;d77#c71 or #deg7;e77#af71 of the ,internal ,revenue ,code of #aihf1 as the case may be4 7,b7 ,treatment of repayments of distributions from eligible retirement plans other than ,i,r,as ,for purposes of the ,internal ,revenue ,code of #aihf1 if a contribution is made pursuant to subparagraph 7,a7 with respect to a coronavirus-related distribution from an eligible retirement plan other than an individual retirement plan1 then the taxpayer shall1 to the extent of the amount of the contribution1 be treated as having received the coronavirus-related distribution in an eligible rollover distribution 7as defined in section #djb7;c77#d7 of such ,code7 and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 7,c7 ,treatment of repayments of distributions from ,i,r,as ,for purposes of the ,internal ,revenue ,code of #aihf1 if a contribution is made pursuant to subparagraph 7,a7 with respect to a coronavirus-related distribution from an individual retirement plan 7as defined by section #ggja7;a77#cg7 of such ,code71 then1 to the extent of the amount of the contribution1 the coronavirus-related distribution shall be treated as a distribution described in section #djh7;d77#c7 of such ,code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 7#d7 ,definitions ,for purposes of this subsection-- 7,a7 ,coronavirus-related distribution ,except as provided in paragraph 7#b71 the term coronavirus-related distribution means any distribution from an eligible retirement plan made-- 7i7 on or after the date of the enactment of this ,act and before ,december #ca1 #bjbj1 7ii7 to an individual-- 7,i7 who is diagnosed with the virus ,,sars-,co,v-#b or with coronavirus disease #bjai 7,,covid-#ai7 by a test approved by the ,centers for ,disease ,control and ,prevention1 7,,ii7 whose spouse or dependent 7as defined in section #aeb of the ,internal ,revenue ,code of #aihf7 is diagnosed with such virus or disease by such a test1 or 7,,iii7 who experiences adverse financial consequences as a result of being quarantined1 being furloughed or laid off or having work hours reduced due to such virus or disease1 being unable to work due to lack of child care due to such virus or disease1 closing or reducing hours of a business owned or operated by the individual due to such virus or disease1 or other factors as determined by the ,secretary of the ,treasury 7or the ,secretary's delegate74 7,b7 ,eligible retirement plan ,the term eligible retirement plan has the meaning given such term by section #djb7;c77#h77;,b7 of the ,internal ,revenue ,code of #aihf4 7#e7 ,income inclusion spread over #c-year period 7,a7 ,in general ,in the case of any coronavirus-related distribution1 unless the taxpayer elects not to have this paragraph apply for any taxable year1 any amount required to be included in gross income for such taxable year shall be so included ratably over the #c-taxable-year period beginning with such taxable year4 7,b7 ,special rule ,for purposes of subparagraph 7,a71 rules similar to the rules of subparagraph 7,e7 of section #djh;,a7d77#c7 of the ,internal ,revenue ,code of #aihf shall apply4 7#f7 ,special rules 7,a7 ,exemption of distributions from trustee to trustee transfer and withholding rules ,for purposes of sections #dja7;a77#ca71 #djb7;f71 and #cdje of the ,internal ,revenue ,code of #aihf1 coronavirus-related distributions shall not be treated as eligible rollover distributions4 7,b7 ,coronavirus-related distributions treated as meeting plan distribution requirements ,for purposes of the ,internal ,revenue ,code of #aihf1 a coronavirus-related distribution shall be treated as meeting the requirements of sections #dja7k77#b77;,b77i71 #djc7;b77#g77;,a77i71 #djc7;b77#aa71 and #deg7;d77#a77;,a7 of such ,code4 7b7 ,loans from qualified plans 7#a7 ,increase in limit on loans not treated as distributions ,in the case of any loan from a qualified employer plan 7as defined under section #gb7p77#d7 of the ,internal ,revenue ,code of #aihf7 to a qualified individual made during the #ahj-;day period beginning on the date of the enactment of this ,act-- 7,a7 clause 7i7 of section #gb7p77#b77;,a7 of such ,code shall be applied by substituting #ajj1jjj for #ej1jjj1 and 7,b7 clause 7ii7 of such section shall be applied by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan4 7#b7 ,delay of repayment ,in the case of a qualified individual with an outstanding loan 7on or after the date of the enactment of this ,act7 from a qualified employer plan 7as defined in section #gb7p77#d7 of the ,internal ,revenue ,code of #aihf7-- 7,a7 if the due date pursuant to subparagraph 7,b7 or 7,c7 of section #gb7p77#b7 of such ,code for any repayment with respect to such loan occurs during the period beginning on the date of the enactment of this ,act and ending on ,december #ca1 #bjbj1 such due date shall be delayed for #a year 7or1 if later1 until the date which is #ahj days after the date of the enactment of this ,act71 7,b7 any subsequent repayments with respect to any such loan shall be appropriately adjusted to reflect the delay in the due date under subparagraph 7,a7 and any interest accruing during such delay1 and 7,c7 in determining the #e-year period and the term of a loan under subparagraph 7,b7 or 7,c7 of section #gb7p77#b7 of such ,code1 the period described in subparagraph 7,a7 of this paragraph shall be disregarded4 7#c7 ,qualified individual ,for purposes of this subsection1 the term qualified individual means any individual who is described in subsection 7a77#d77;,a77ii74 7c7 ,provisions relating to plan amendments 7#a7 ,in general ,if this subsection applies to any amendment to any plan or annuity contract1 such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph 7#b77;,b77i74 7#b7 ,amendments to which subsection applies 7,a7 ,in general ,this subsection shall apply to any amendment to any plan or annuity contract which is made-- 7i7 pursuant to any provision of this section1 or pursuant to any regulation issued by the ,secretary of the ,treasury or the ,secretary of ,labor 7or the delegate of either such ,secretary7 under any provision of this section1 and 7ii7 on or before the last day of the first plan year beginning on or after ,january #a1 #bjbj1 or such later date as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe4 ,in the case of a governmental plan 7as defined in section #dad7;d7 of the ,internal ,revenue ,code of #aihf71 clause 7ii7 shall be applied by substituting the date which is #b years after the date otherwise applied under clause 7ii74 7,b7 ,conditions ,this subsection shall not apply to any amendment unless-- 7i7 during the period-- 7,i7 beginning on the date that this section or the regulation described in subparagraph 7,a77i7 takes effect 7or in the case of a plan or contract amendment not required by this section or such regulation1 the effective date specified by the plan71 and 7,,ii7 ending on the date described in subparagraph 7,a77ii7 7or1 if earlier1 the date the plan or contract amendment is adopted71 the plan or contract is operated as if such plan or contract amendment were in effect1 and 7ii7 such plan or contract amendment applies retroactively for such period4 #bajd4 ,allowance of partial above the line deduction for charitable contributions 7a7 ,in general ,section #fb7;a7 of the ,internal ,revenue ,code of #aihf is amended by inserting after paragraph 7#ba7 the following new paragraph3 7#bb7 ,charitable contributions ,in the case of taxable years beginning in #bjbj1 the amount 7not to exceed #cjj7 of qualified charitable contributions made by an eligible taxpayer during the taxable year 4 4 7b7 ,definitions ,section #fb of such ,code is amended by adding at the end the following new subsection3 7f7 ,definitions relating to qualified charitable contributions ,for purposes of subsection 7a77#bb7-- 7#a7 ,eligible taxpayer ,the term eligible taxpayer means any individual who does not elect to itemize deductions4 7#b7 ,qualified charitable contributions ,the term qualified charitable contribution means a charitable contribution 7as defined in section #agj7;c77-- 7,a7 which is made in cash1 7,b7 for which a deduction is allowable under section #agj 7determined without regard to subsection 7b7 thereof71 and 7,c7 which is-- 7i7 made to an organization described in section #agj7;b77#a77;,a71 and 7ii7 not-- 7,i7 to an organization described in section #eji7;a77#c71 or 7,,ii7 for the establishment of a new1 or maintenance of an existing1 donor advised fund 7as defined in section #diff7;d77#b774 ,such term shall not include any amount which is treated as a charitable contribution made in such taxable year under subsection 7b77#a77;,g7 or 7d77#a7 of section #agj4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #baje4 ,modification of limitations on charitable contributions during #bjbj 7a7 ,temporary suspension of limitations on certain cash contributions 7#a7 ,in general ,except as otherwise provided in paragraph 7#b71 qualified contributions shall be disregarded in applying subsections 7b7 and 7d7 of section #agj of the ,internal ,revenue ,code of #aihf4 7#b7 ,treatment of excess contributions ,for purposes of section #agj of the ,internal ,revenue ,code of #aihf-- 7,a7 ,individuals ,in the case of an individual-- 7i7 ,limitation ,any qualified contribution shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer's contribution base 7as defined in subparagraph 7,h7 of section #agj7;b77#a7 of such ,code7 over the amount of all other charitable contributions allowed under section #agj7;b77#a7 of such ,code4 7ii7 ,carryover ,if the aggregate amount of qualified contributions made in the contribution year 7within the meaning of section #agj7;d77#a7 of such ,code7 exceeds the limitation of clause 7i71 such excess shall be added to the excess described in section #agj7;b77#a77;,g77ii74 7,b7 ,corporations ,in the case of a corporation-- 7i7 ,limitation ,any qualified contribution shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of #be percent of the taxpayer's taxable income 7as determined under paragraph 7#b7 of section #agj7;b7 of such ,code7 over the amount of all other charitable contributions allowed under such paragraph4 7ii7 ,carryover ,if the aggregate amount of qualified contributions made in the contribution year 7within the meaning of section #agj7;d77#b7 of such ,code7 exceeds the limitation of clause 7i71 such excess shall be appropriately taken into account under section #agj7;d77#b7 subject to the limitations thereof4 7#c7 ,qualified contributions 7,a7 ,in general ,for purposes of this subsection1 the term qualified contribution means any charitable contribution 7as defined in section #agj7;c7 of the ,internal ,revenue ,code of #aihf7 if-- 7i7 such contribution is paid in cash during calendar year #bjbj to an organization described in section #agj7;b77#a77;,a7 of such ,code1 and 7ii7 the taxpayer has elected the application of this section with respect to such contribution4 7,b7 ,exception ,such term shall not include a contribution by a donor if the contribution is-- 7i7 to an organization described in section #eji7;a77#c7 of the ,internal ,revenue ,code of #aihf1 or 7ii7 for the establishment of a new1 or maintenance of an existing1 donor advised fund 7as defined in section #diff7;d77#b7 of such ,code74 7,c7 ,application of election to partnerships and s corporations ,in the case of a partnership or ,s corporation1 the election under subparagraph 7,a77ii7 shall be made separately by each partner or shareholder4 7b7 ,increase in limits on contributions of food inventory ,in the case of any charitable contribution of food during #bjbj to which section #agj7;e77#c77;,c7 of the ,internal ,revenue ,code of #aihf applies1 subclauses 7,i7 and 7,,ii7 of clause 7ii7 thereof shall each be applied by substituting #be percent for #ae percent4 7c7 ,effective date ,this section shall apply to taxable years ending after ,december #ca1 #bjai4 ,,ii ,business provisions #bbja4 ,delay of estimated tax payments for corporations 7a7 ,in general ,in the case of a corporation1 the due date for any required installment under section #ffee of the ,internal ,revenue ,code of #aihf which 7but for the application of this section7 would be due during the applicable period shall not be due before ,october #ae1 #bjbj1 and all such installments shall be treated as one installment due on such date4 ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section4 7b7 ,applicable period ,for purposes of this section1 the applicable period is the period beginning on the date of the enactment of this ,act and ending before ,october #ae1 #bjbj4 #bbjb4 ,delay of payment of employer payroll taxes 7a7 ,in general 7#a7 ,taxes ,notwithstanding any other provision of law1 the payment for applicable employment taxes for the payroll tax deferral period shall not be due before the applicable date4 7#b7 ,deposits ,notwithstanding section #fcjb of the ,internal ,revenue ,code of #aihf1 an employer shall be treated as having timely made all deposits of applicable employment taxes that are required to be made 7without regard to this section7 for such taxes during the payroll tax deferral period if all such deposits are made not later than the applicable date4 7#c7 ,exception ,this subsection shall not apply to any taxpayer if such taxpayer has had indebtedness forgiven under section #aaje of this ,act with respect to a loan under section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a774 7b7 ,,seca 7#a7 ,in general ,notwithstanding any other provision of law1 the payment for #ej percent of the taxes imposed under section #adja7;a7 of the ,internal ,revenue ,code of #aihf for the payroll tax deferral period shall not be due before the applicable date4 7#b7 ,estimated taxes ,for purposes of applying section #ffed of the ,internal ,revenue ,code of #aihf to any taxable year which includes any part of the payroll tax deferral period1 #ej percent of the of the taxes imposed under section #adja7;a7 of such ,code for the payroll tax deferral period shall not be treated as taxes to which such section #ffed applies4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,applicable employment taxes ,the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;a7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,so much of the taxes imposed under section #cbaa7;a7 of such ,code as are attributable to the rate in effect under section #caaa7;a7 of such ,code4 7,c7 ,so much of the taxes imposed under section #cbba7;a7 of such ,code as are attributable to the rate in effect under section #caaa7;a7 of such ,code4 7#b7 ,payroll tax deferral period ,the term payroll tax deferral period means the period beginning on the date of the enactment of this ,act and ending before ,january #a1 #bjba4 7#c7 ,applicable date ,the term applicable date means-- 7,a7 ,december #ca1 #bjba1 with respect to #ej percent of the amounts to which subsection 7a7 or 7b71 as the case may be1 apply1 and 7,b7 ,december #ca1 #bjbb1 with respect to the remaining such amounts4 7d7 ,trust funds held harmless ,there are hereby appropriated 7out of any money in the ,treasury not otherwise appropriated7 for each fiscal year to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of this section4 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund had such amendments not been enacted4 7e7 ,regulatory authority ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall issue such regulations or other guidance as necessary to carry out the purposes of this section4 #bbjc4 ,modifications for net operating losses 7a7 ,temporary repeal of taxable income limitation 7#a7 ,in general ,the first sentence of section #agb7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking an amount equal to and all that follows and inserting an amount equal to-- 7#a7 in the case of a taxable year beginning before ,january #a1 #bjba1 the aggregate of the net operating loss carryovers to such year1 plus the net operating loss carrybacks to such year1 and 7#b7 in the case of a taxable year beginning after ,december #ca1 #bjbj1 the sum of-- 7,a7 the aggregate amount of net operating losses arising in taxable years beginning before ,january #a1 #bjah1 carried to such taxable year1 plus 7,b7 the lesser of-- 7i7 the aggregate amount of net operating losses arising in taxable years beginning after ,december #ca1 #bjag1 carried to such taxable year1 or 7ii7 #hj percent of the excess 7if any7 of-- 7,i7 taxable income computed without regard to the deductions under this section and sections #aii;,a and #bej1 over 7,,ii7 the amount determined under subparagraph 7,a74 4 7#b7 ,conforming amendments 7,a7 ,section #agb7;b77#b77;,c7 of such ,code is amended to read as follows3 7,c7 for taxable years beginning after ,december #ca1 #bjbj1 be reduced by #bj percent of the excess 7if any7 described in subsection 7a77#b77;,b77ii7 for such taxable year4 4 7,b7 ,section #agb7;d77#f77;,c7 of such ,code is amended by striking subsection 7a77#b7 and inserting subsection 7a77#b77;,b77ii77,i74 7,c7 ,section #hfj;,e7a77#c77;,b7 of such ,code is amended by striking all that follows for purposes of and inserting subsection 7a77#b77;,b77ii77,i7 and the second sentence of subsection 7b77#b7 of section #agb44 7b7 ,modification of rules relating to carrybacks 7#a7 ,in general ,section #agb7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,special rule for losses arising in #bjah1 #bjai1 and #bjbj 7i7 ,in general ,in the case of any net operating loss arising in a taxable year beginning after ,december #ca1 #bjag1 and before ,january #a1 #bjbj-- 7,i7 such loss shall be a net operating loss carryback to each of the #e taxable years preceding the taxable year of such loss1 and 7,,ii7 subparagraphs 7,b7 and 7,c77i7 shall not apply4 7ii7 ,special rules for ,,reit's ,for purposes of this subparagraph-- 7,i7 ,in general ,a net operating loss for a ,,reit year shall not be a net operating loss carryback to any taxable year preceding the taxable year of such loss4 7,,ii7 ,special rule ,in the case of any net operating loss for a taxable year which is not a ,,reit year1 such loss shall not be carried back to any taxable year which is a ,,reit year4 7,,iii7 ,,reit year ,for purposes of this subparagraph1 the term ,,reit year means any taxable year for which the provisions of part ,,ii of subchapter ,m 7relating to real estate investment trusts7 apply to the taxpayer4 7iii7 ,election ,a taxpayer may elect not to have clause 7i7 apply for any taxable year4 ,such election shall be made in such manner as prescribed by the ,secretary and shall be made-- 7,i7 in the case of any election relating to a net operating loss arising in a taxable year beginning in #bjah or #bjai1 by the due date 7including extensions of time7 for filing the taxpayer's return for the first taxable year ending after the date of the enactment of this subparagraph1 and 7,,ii7 in the case of any election relating to a net operating loss arising in a taxable year beginning in #bjbj1 by the due date 7including extensions of time7 for such taxable year4 ,such election1 once made for any taxable year1 shall be irrevocable for such taxable year4 4 7#b7 ,conforming amendment ,section #agj7;b77#a77;,a7 of such ,code1 as amended by subsection 7c77#b71 is amended by striking and 7,c77i7 and inserting 1 7,c77i71 and 7,d74 7c7 ,technical amendment relating to section #accjb of ,public ,law #aae-ig 7#a7 ,section #accjb7;e7 of ,public ,law #aae-ig is amended to read as follows3 7e7 ,effective dates 7#a7 ,net operating loss limitation ,the amendments made by subsections 7a7 and 7d77#b7 shall apply to-- 7,a7 taxable years beginning after ,december #ca1 #bjag1 and 7,b7 taxable years beginning on or before ,december #ca1 #bjag1 to which net operating losses arising in taxable years beginning after ,december #ca1 #bjag1 are carried4 7#b7 ,carryforwards and carrybacks ,the amendments made by subsections 7b71 7c71 and 7d77#a7 shall apply to net operating losses arising in taxable years beginning after ,december #ca1 #bjag4 4 7#b7 ,section #agb7;b77#a77;,a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7,a7 ,general rule ,a net operating loss for any taxable year-- 7i7 shall be a net operating loss carryback to the extent provided in subparagraphs 7,b7 and 7,c77i71 and 7ii7 except as provided in subparagraph 7,c77ii71 shall be a net operating loss carryover-- 7,i7 in the case of a net operating loss arising in a taxable year beginning before ,january #a1 #bjah1 to each of the #bj taxable years following the taxable year of the loss1 and 7,,ii7 in the case of a net operating loss arising in a taxable year beginning after ,december #ca1 #bjag1 to each taxable year following the taxable year of the loss4 4 7d7 ,effective dates 7#a7 ,net operating loss limitation ,the amendments made by subsection 7a7 shall apply-- 7,a7 to taxable years beginning after ,december #ca1 #bjag1 and 7,b7 taxable years beginning on or before ,december #ca1 #bjag1 to which net operating losses arising in taxable years beginning after ,december #ca1 #bjag1 are carried4 7#b7 ,carryforwards and carrybacks ,the amendment made by subsection 7b7 shall apply to net operating losses arising in taxable years beginning after ,december #ca1 #bjag4 7#c7 ,technical amendments ,the amendments made by subsection 7c7 shall take effect as if included in the provisions of ,public ,law #aae-ig to which they relate4 7#d7 ,special rule ,in the case of a net operating loss arising in a taxable year beginning before ,january #a1 #bjah1 and ending after ,december #ca1 #bjag-- 7,a7 an application under section #fdaa7;a7 of the ,internal ,revenue ,code of #aihf with respect to the carryback of such net operating loss shall not fail to be treated as timely filed if filed not later than the date which is #abj days after the date of the enactment of this ,act1 and 7,b7 an election to-- 7i7 forgo any carryback of such net operating loss1 7ii7 reduce any period to which such net operating loss may be carried back1 or 7iii7 revoke any election made under section #agb7;b7 to forgo any carryback of such net operating loss1 shall not fail to be treated as timely made if made not later than the date which is #abj days after the date of the enactment of this ,act4 #bbjd4 ,modification of limitation on losses for taxpayers other than corporations 7a7 ,in general ,section #dfa7l77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking ,december #ca1 #bjag and inserting ,december #ca1 #bjbj4 7b7 ,technical amendments relating to section #aajab of ,public ,law #aae-ig 7#a7 ,section #dfa7l77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking a net operating loss carryover to the following taxable year under section #agb and inserting a net operating loss for the taxable year for purposes of determining any net operating loss carryover under section #agb7;b7 for subsequent taxable years4 7#b7 ,section #dfa7l77#c77;,a7 of such ,code is amended-- 7,a7 in clause 7i71 by inserting and without regard to any deduction allowable under section #agb or #aii;,a after under paragraph 7#a71 and 7,b7 by adding at the end the following flush sentence3 ,such excess shall be determined without regard to any deductions1 gross income1 or gains attributable to any trade or business of performing services as an employee4 4 7#c7 ,section #dfa7l77#c7 of such ,code is amended by redesignating subparagraph 7,b7 as subparagraph 7,c7 and by inserting after subparagraph 7,a7 the following new subparagraph3 7,b7 ,treatment of capital gains and losses 7i7 ,losses ,deductions for losses from sales or exchanges of capital assets shall not be taken into account under subparagraph 7,a77i74 7ii7 ,gains ,the amount of gains from sales or exchanges of capital assets taken into account under subparagraph 7,a77ii7 shall not exceed the lesser of-- 7,i7 the capital gain net income determined by taking into account only gains and losses attributable to a trade or business1 or 7,,ii7 the capital gain net income4 4 7c7 ,effective dates 7#a7 ,in general ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjag4 7#b7 ,technical amendments ,the amendments made by subsection 7b7 shall take effect as if included in the provisions of ,public ,law #aae-ig to which they relate4 #bbje4 ,modification of credit for prior year minimum tax liability of corporations 7a7 ,in general ,section #ec7;e7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7e7 ,credit treated as refundable for certain taxpayers ,in the case of the first taxable year of a corporation beginning in #bjah-- 7#a7 subsection 7c7 shall not apply1 and 7#b7 for purposes of this title 7other than this section71 the credit allowed by reason of this subsection shall be treated as allowed under subpart ,c 7and not this subpart74 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #bbjf4 ,modification of limitation on business interest 7a7 ,in general ,section #afc7;j7 of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#aj7 as paragraph 7#aa7 and by inserting after paragraph 7#i7 the following new paragraph3 7#aj7 ,special rule for taxable years beginning in #bjai and #bjbj 7,a7 ,in general ,in the case of any taxable year beginning in #bjai or #bjbj1 paragraph 7#a77;,b7 shall be applied by substituting #ej percent for #cj percent4 7,b7 ,election to use #bjai income for taxable years beginning in #bjbj 7i7 ,in general ,subject to clause 7ii71 in the case of any taxable year beginning in #bjbj1 the taxpayer may elect to apply this subsection by substituting the adjusted taxable income of the taxpayer for the last taxable year beginning in #bjai for the adjusted taxable income for such taxable year4 7ii7 ,special rule for short taxable years ,no election may be made under clause 7i7 with respect to any taxable year beginning in #bjbj if such taxable year is a short taxable year4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #bbjg4 ,technical amendments regarding qualified improvement property 7a7 ,in general ,section #afh of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7e7-- 7,a7 in paragraph 7#c77;,e71 by striking and at the end of clause 7v71 by striking the period at the end of clause 7vi7 and inserting 1 and1 and by adding at the end the following new clause3 7vii7 any qualified improvement property4 1 and 7,b7 in paragraph 7#f77;,a71 by inserting made by the taxpayer after any improvement1 and 7#b7 in the table contained in subsection 7g77#c77;,b7-- 7,a7 by striking the item relating to subparagraph 7,d77v71 and 7,b7 by inserting after the item relating to subparagraph 7,e77vi7 the following new item3 7,e77vii7#bj 4 7b7 ,effective date ,the amendments made by this section shall take effect as if included in section #acbjd of ,public ,law #aae-ig4 #bbjh4 ,installments not to prevent credit or refund of overpayments or increase estimated taxes 7a7 ,in general ,section #ife7;h7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#g7 ,installments not to prevent credit or refund of overpayments or increase estimated taxes ,if an election is made under paragraph 7#a7 to pay the net tax liability under this section in installments-- 7,a7 no installment of such net tax liability shall-- 7i7 in the case of a request for credit or refund1 be taken into account as a liability for purposes of determining whether an overpayment exists for purposes of section #fdjb before the date on which such installment is due1 or 7ii7 for purposes of sections #fdbe1 #ffed1 and #ffee1 be treated as a tax imposed by section #a1 section #aa1 or subchapter ,l of chapter #a1 and 7,b7 the first sentence of section #fdjc shall not apply with respect to any such installment4 4 7b7 ,limitation on payment of interest ,in the case of the portion of any overpayment which exists by reason of the application of section #ife7;h77#g7 of the ,internal ,revenue ,code of #aihf 7as added by this section7-- 7#a7 if credit or refund of such portion is made on or before the date which is #de days after the date of the enactment of this ,act1 no interest shall be allowed or paid under section #ffaa of such ,code with respect to such portion2 and 7#b7 if credit or refund of such portion is made after the date which is #de days after the date of the enactment of this ,act1 no interest shall be allowed or paid under section #ffaa of such ,code with respect to such portion for any period before the date of the enactment of this ,act4 7c7 ,effective date ,the amendment made by subsection 7a7 shall take effect as if included in section #adajc of ,public ,law #aae-ig4 #bbji4 ,restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules 7a7 ,in general ,section #ieh7;b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by inserting after paragraph 7#c7 the following3 7#d7 ,subparagraphs 7,a71 7,b71 and 7,c7 of section #cah7;a77#c7 shall not be applied so as to consider a ,united ,states person as owning stock which is owned by a person who is not a ,united ,states person4 1 and 7#b7 by striking ,paragraph 7#a7 in the last sentence and inserting ,paragraphs 7#a7 and 7#d74 7b7 ,foreign controlled ,united ,states shareholders ,subpart ,f of part ,,iii of subchapter ,n of chapter #a of such ,code is amended by inserting after section #iea;,a the following new section3 #iea;,b4 ,amounts included in gross income of foreign controlled ,united ,states shareholders 7a7 ,in general ,in the case of any foreign controlled ,united ,states shareholder of a foreign controlled foreign corporation-- 7#a7 this subpart 7other than sections #iea;,a1 #iea7;b71 #ieg1 and #ife7 shall be applied with respect to such shareholder 7separately from1 and in addition to1 the application of this subpart without regard to this section7-- 7,a7 by substituting foreign controlled ,united ,states shareholder for ,united ,states shareholder each place it appears therein1 and 7,b7 by substituting foreign controlled foreign corporation for controlled foreign corporation each place it appears therein1 and 7#b7 sections #iea;,a and #ife shall be applied with respect to such shareholder -- 7,a7 by treating each reference to ,united ,states shareholder in such sections as including a reference to such shareholder1 and 7,b7 by treating each reference to controlled foreign corporation in such sections as including a reference to such foreign controlled foreign corporation4 7b7 ,foreign controlled ,united ,states shareholder ,for purposes of this section1 the term foreign controlled ,united ,states shareholder means1 with respect to any foreign corporation1 any ,united ,states person which would be a ,united ,states shareholder with respect to such foreign corporation if-- 7#a7 section #iea7;b7 were applied by substituting more than #ej percent for #aj percent or more1 and 7#b7 section #ieh7;b7 were applied without regard to paragraph 7#d7 thereof4 7c7 ,foreign controlled foreign corporation ,for purposes of this section1 the term foreign controlled foreign corporation means a foreign corporation1 other than a controlled foreign corporation1 which would be a controlled foreign corporation if section #ieg7;a7 were applied-- 7#a7 by substituting foreign controlled ,united ,states shareholders for ,united ,states shareholders1 and 7#b7 by substituting section #ieh7;b7 7other than paragraph 7#d7 thereof7 for section #ieh7;b74 7d7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance-- 7#a7 to treat a foreign controlled ,united ,states shareholder or a foreign controlled foreign corporation as a ,united ,states shareholder or as a controlled foreign corporation1 respectively1 for purposes of provisions of this title other than this subpart1 and 7#b7 to prevent the avoidance of the purposes of this section4 4 7c7 ,clerical amendment ,the table of sections for subpart ,f of part ,,iii of subchapter ,n of chapter #a of such ,code is amended by inserting after the item relating to section #iea;,a the following new item3 ,sec4 #iea;,b4 ,amounts included in gross income of foreign controlled ,united ,states shareholders4 4 7d7 ,effective date ,the amendments made by this section shall apply to-- 7#a7 the last taxable year of foreign corporations beginning before ,january #a1 #bjah1 and each subsequent taxable year of such foreign corporations1 and 7#b7 taxable years of ,united ,states persons in which or with which such taxable years of foreign corporations end4 ,c ,assistance to severely distressed sectors of the ,united ,states economy ,i ,economic ,stabilization #caja4 ,short title ,this title may be cited as the ,coronavirus ,economic ,stabilization ,act of #bjbj4 #cajb4 ,emergency relief through loans and loan guarantees 7a7 ,in general ,notwithstanding any other provision of law1 to provide liquidity to eligible businesses related to losses incurred as a direct result of coronavirus1 the ,secretary is authorized to make or guarantee loans to eligible businesses that do not1 in the aggregate1 exceed #bjh1jjj1jjj1jjj and provide the subsidy amounts necessary for such loans and loan guarantees in accordance with the provisions of the ,federal ,credit ,reform ,act of #aiij 7#b ,u4,s4,c4 #ffa et seq474 7b7 ,distribution of loans and loan guarantees ,loans and loan guarantees made pursuant to subsection 7a7 shall be made available to eligible business as follows3 7#a7 ,not more than #ej1jjj1jjj1jjj shall be available for passenger air carriers4 7#b7 ,not more than #h1jjj1jjj1jjj shall be available for cargo air carriers4 7#c7 ,not more than #aej1jjj1jjj1jjj shall be available for other eligible businesses4 7c7 ,loans and loan guarantees 7#a7 ,in general ,the ,secretary shall review and decide on applications for loans and loan guarantees under this section and may enter into agreements to make or guarantee loans to one or more obligors if the ,secretary determines1 in the ,secretary's discretion1 that-- 7,a7 the obligor is a eligible business for which credit is not reasonably available at the time of the transaction2 7,b7 the intended obligation by the obligor is prudently incurred2 and 7,c7 the loan is sufficiently secured4 7#b7 ,terms and limitations 7,a7 ,forms2 terms and conditions ,a loan or loan guarantee shall be issued under this section in such form and on such terms and conditions and contain such covenants1 representatives1 warranties1 and requirements 7including requirements for audits7 as the ,secretary determines appropriate4 ,any loans made by the ,secretary under this section shall be at a rate not less than a rate determined by the ,secretary taking into consideration the current average yield on outstanding marketable obligations of the ,united ,states of comparable maturity4 7,b7 ,procedures ,as soon as practicable1 but in no case later than #aj days after the date of enactment of this ,act1 the ,secretary shall publish procedures for application and minimum requirements1 which may be supplemented by the ,secretary in the ,secretary's discretion1 for the making of loans and loan guarantees under this section4 7d7 ,financial protection of government 7#a7 ,in general ,to the extent feasible and practicable1 the ,secretary shall ensure that the ,federal ,government is compensated for the risk assumed in making loans and loan guarantees under this section4 7#b7 ,government participation in gains ,if an eligible business receives a loan or loan guarantee from the ,federal ,government under this section1 the ,secretary is authorized to enter into contracts under which the ,federal ,government1 contingent on the financial success of the eligible business1 would participate in the gains of the eligible business or its security holders through the use of such instruments as warrants1 stock options1 common or preferred stock1 or other appropriate equity instruments4 7e7 ,deposit of proceeds ,amounts collected by the ,secretary under this section1 including the proceeds of investments1 earnings1 and interest collected1 shall be deposited as follows3 7#a7 ,amounts collected from eligible businesses that received loans or loan guarantees under paragraph 7#a7 or 7#b7 of subsection 7b7 shall be deposited in the ,airport and ,airway ,trust ,fund under section #iejb of the ,internal ,revenue ,code of #aihf4 7#b7 ,amounts collected from eligible businesses that received loans or loan guarantees under paragraph 7#c7 of subsection 7b7 shall be deposited in the ,treasury as miscellaneous receipts4 7f7 ,administrative expenses ,notwithstanding any other provision of law1 the ,secretary may use #ajj1jjj1jjj of the funds made available under this section to pay costs and administrative expenses associated with the provision of direct loans or guarantees authorized under this section4 7g7 ,conforming amendment ,section #aj7;a7 of the ,gold ,reserve ,act of #aicd 7#ca ,u4,s4,c4 #ecjb7;a77 is amended-- 7#a7 by striking and before section #c2 and 7#b7 by inserting and the ,coronavirus ,economic ,stabilization ,act of #bjbj1 before and for investing4 #cajc4 ,limitation on certain employee compensation 7a7 ,in general ,the ,secretary may only enter into a loan or loan agreement under section #cajb7;a7 with an eligible business after the eligible business enters into a legally binding agreement with the ,secretary that1 during the #b-year period beginning ,march #a1 #bjbj1 and ending ,march #a1 #bjbb1 no officer or employee of the eligible business whose total compensation exceeded #dbe1jjj in calendar year #bjai 7other than an employee whose compensation is determined through an existing collective bargaining agreement entered into prior to ,march #a1 #bjbj7-- 7#a7 will receive from the eligible business total compensation which exceeds1 during any #ab consecutive months of such #b-year period1 the total compensation received by the officer or employee from the eligible business in calendar year #bjai2 and 7#b7 will receive from the eligible business severance pay or other benefits upon termination of employment with the eligible business which exceeds twice the maximum total compensation received by the officer or employee from the eligible business in calendar year #bjai4 7b7 ,total compensation defined ,in this section1 the term total compensation includes salary1 bonuses1 awards of stock1 and other financial benefits provided by an eligible business to an officer or employee of the eligible business4 #cajd4 ,continuation of certain air service ,the ,secretary of ,transportation is authorized to require1 to the extent reasonable and practicable1 an air carrier receiving loans and loan guarantees under section #cajb to maintain scheduled air transportation service as the ,secretary of ,transportation deems necessary to ensure services to any point served by that carrier before ,march #a1 #bjbj4 ,when considering whether to exercise the authority granted by this section1 the ,secretary of ,transportation shall take into consideration the air transportation needs of small and remote communities4 #caje4 ,reports 7a7 ,secretary ,the ,secretary shall1 with respect to the loans and loan guarantees provided under section #cajb1 make such reports as are required under section #ecjb or title #ca1 ,united ,states ,code4 7b7 ,government accountability office 7#a7 ,study ,the ,comptroller ,general of the ,united ,states shall conduct a study on the loans and loan guarantees provided under section #cajb4 7#b7 ,report ,not later than #i months after the date of enactment of this ,act1 and annually thereafter through the year succeeding the last year for which loans or loan guarantees provided under section #cajb are in effect1 the ,comptroller ,general shall submit to the ,committee on ,transportation and ,infrastructure1 the ,committee on ,appropriations1 and the ,committee on the ,budget of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation1 the ,committee on ,appropriations1 and the ,committee on the ,budget of the ,senate a report on the loans and loan guarantees provided under section #cajb4 #cajf4 ,coordination with ,secretary of ,transportation ,in implementing this title with respect to air carriers1 the ,secretary shall coordinate with the ,secretary of ,transportation4 #cajg4 ,definitions ,in this title3 7#a7 ,air carrier ,the term air carrier has the meaning such term has under section #djajb of title #di1 ,united ,states ,code4 7#b7 ,coronavirus ,the term coronavirus means ,,sars-,co,v-#b or another coronavirus with pandemic potential4 7#c7 ,covered loss ,the term covered loss includes losses1 direct or incremental1 incurred as a result of coronavirus1 as determined by the ,secretary4 7#d7 ,eligible business ,the term eligible business means-- 7,a7 an air carrier2 or 7,b7 a ,united ,states business that has incurred covered losses such that the continued operations of the business are jeopardized1 as determined by the ,secretary1 and that has not otherwise applied for or received economic relief in the form of loans or loan guarantees provided under any other provision of this ,act4 7#e7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury1 or the designee of the ,secretary of the ,treasury4 #cajh4 ,rule of construction ,nothing in this title shall be construed to allow the ,secretary to provide relief to eligible businesses except in the form of secured loans and loan guarantees as provided in this title and under terms and conditions that are in the interest of the ,federal ,government4 ,,ii ,aviation excise taxes #cbja4 ,suspension of certain aviation excise taxes 7a7 ,transportation by air ,in the case of any payment for transportation by air 7including any amount treated as paid for transportation by air by reason of section #dbfa7;e77#c7 of the ,internal ,revenue ,code of #aihf7 during the excise tax holiday period1 no tax shall be imposed under section #dbfa or #dbga of such ,code4 ,the preceding sentence shall not apply to amounts paid for transportation on or before the date of the enactment of this ,act4 7b7 ,use of kerosene in commercial aviation ,in the case of kerosene used in commercial aviation 7as defined in section #djhc of the ,internal ,revenue ,code of #aihf7 during the excise tax holiday period-- 7#a7 no tax shall be imposed on such kerosene under-- 7,a7 section #djda7;c7 of the ,internal ,revenue ,code of #aihf1 or 7,b7 section #djha of such ,code 7other than at the rate provided in subsection 7a77#b77;,b7 thereof71 and 7#b7 section #fdbg7l7 of such ,code shall be applied-- 7,a7 by treating such use as a nontaxable use1 and 7,b7 without regard to paragraph 7#d77;,a77ii7 thereof4 7c7 ,excise tax holiday period ,for purposes of section1 the term excise tax holiday period means the period beginning after the date of the enactment of this section and ending before ,january #a1 #bjba4 ,d ,health care response ,i ,health provisions ,a ,addressing supply shortages ,i ,moving the strategic national stockpile to ,,aspr #daja4 ,moving the strategic national stockpile to ,,aspr ,section #cai;,f-#b7;a77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;b7a77#a77 is amended by striking ,the ,secretary1 in collaboration with the ,assistant ,secretary for ,preparedness and ,response and the ,director of the ,centers for ,disease ,control and ,prevention1 and in coordination with the ,secretary of ,homeland ,security 7referred to in this section as the ,homeland ,security ,secretary71 shall maintain and inserting ,the ,secretary1 in collaboration with the ,assistant ,secretary for ,preparedness and ,response1 and in coordination with the ,secretary of ,homeland ,security 7referred to in this section as the ,homeland ,security ,secretary71 shall maintain4 ,,ii ,medical product supplies #daaa4 ,national ,academies report on ,america's medical product supply chain security 7a7 ,in general ,not later than #fj days after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services shall enter into an agreement with the ,national ,academies of ,sciences1 ,engineering1 and ,medicine 7referred to in this section as the ,national ,academies7 to examine1 and1 in a manner that does not compromise national security1 report on1 the security of the ,united ,states medical product supply chain4 7b7 ,purposes ,the report developed under this section shall-- 7#a7 assess and evaluate the dependence of the ,united ,states1 including the private commercial sector1 ,states1 and the ,federal ,government1 on critical drugs and devices that are sourced or manufactured outside of the ,united ,states1 which may include an analysis of-- 7,a7 the supply chain of critical drugs and devices of greatest priority to providing health care2 7,b7 any potential public health security or national security risks associated with reliance on critical drugs and devices sourced or manufactured outside of the ,united ,states1 which may include responses to previous or existing shortages or public health emergencies1 such as infectious disease outbreaks1 bioterror attacks1 and other public health threats2 7,c7 any existing supply chain information gaps1 as applicable2 and 7,d7 potential economic impact of increased domestic manufacturing2 and 7#b7 provide recommendations1 which may include a plan to improve the resiliency of the supply chain for critical drugs and devices as described in paragraph 7#a71 and to address any supply vulnerabilities or potential disruptions of such products that would significantly affect or pose a threat to public health security or national security1 as appropriate1 which may include strategies to-- 7,a7 promote supply chain redundancy and contingency planning2 7,b7 encourage domestic manufacturing1 including consideration of economic impacts1 if any2 7,c7 improve supply chain information gaps2 7,d7 improve planning considerations for medical product supply chain capacity during public health emergencies2 and 7,e7 promote the accessibility of such drugs and devices4 7c7 ,input ,in conducting the study and developing the report under subsection 7b71 the ,national ,academies shall-- 7#a7 consider input from the ,department of ,health and ,human ,services1 the ,department of ,homeland ,security1 the ,department of ,defense1 the ,department of ,commerce1 the ,department of ,state1 the ,department of ,veterans ,affairs1 the ,department of ,justice1 and any other ,federal agencies as appropriate2 and 7#b7 consult with relevant stakeholders1 which may include conducting public meetings and other forms of engagement1 as appropriate1 with health care providers1 medical professional societies1 ,state-based societies1 public health experts1 ,state and local public health departments1 ,state medical boards1 patient groups1 medical product manufacturers1 health care distributors1 wholesalers and group purchasing organizations1 pharmacists1 and other entities with experience in health care and public health1 as appropriate4 7d7 ,definitions ,in this section1 the terms device and drug have the meanings given such terms in section #bja of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cba74 #daab4 ,requiring the strategic national stockpile to include certain types of medical supplies ,section #cai;,f-#b7;a77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;b7a77#a77 is amended by inserting 7including personal protective equipment1 ancillary medical supplies1 and other applicable supplies required for the administration of drugs1 vaccines and other biological products1 medical devices1 and diagnostic tests in the stockpile7 after other supplies4 #daac4 ,treatment of respiratory protective devices as covered countermeasures ,section #cai;,f-#c7;i77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7i77#a77 is amended-- 7#a7 in subparagraph 7,b71 by striking or at the end2 7#b7 in subparagraph 7,c71 by striking the period at the end and inserting 2 or2 and 7#c7 by adding at the end the following3 7,d7 a respiratory protective device that is approved by the ,national ,institute for ,occupational ,safety and ,health under part #hd of title #db1 ,code of ,federal ,regulations 7or any successor regulations71 and that the ,secretary determines to be a priority for use during a public health emergency declared pursuant to section #cai4 4 ,,iii ,mitigating emergency drug shortages #daba4 ,prioritize reviews of drug applications2 incentives ,section #ejf;,c7g7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;c7g77 is amended-- 7#a7 in paragraph 7#a71 by striking the ,secretary may and inserting the ,secretary shall1 as appropriate2 7#b7 in paragraph 7#a71 by inserting prioritize and before expedite the review2 and 7#c7 in paragraph 7#b71 by inserting prioritize and before expedite an inspection4 #dabb4 ,additional manufacturer reporting requirements in response to drug shortages 7a7 ,expansion ,to include active pharmaceutical ingredients ,subsection 7a7 of section #ejf;,c of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;c7 is amended-- 7#a7 in paragraph 7#a77;,c71 by inserting or any such drug that is critical to the public health during a public health emergency determined under section #cai of the ,public ,health ,service ,act after during surgery2 and 7#b7 in the flush text at the end-- 7,a7 by inserting 1 or a discontinuance or an interruption in the manufacture of the active pharmaceutical ingredients of such drug1 before that is likely2 and 7,b7 by adding at the end the following3 ,notification under this subsection shall include disclosure of reasons for the discontinuation or interruption1 as applicable2 if an active pharmaceutical ingredient is a reason for1 or risk factor in1 such discontinuation or interruption1 the source of the active pharmaceutical ingredient and any alternative sources for the active pharmaceutical ingredient known by the manufacturer2 whether any associated medical devices used for preparation or administration included in the finished dosage form is a reason for1 or a risk factor in1 such discontinuation or interruption2 the expected duration of the interruption2 and such other information as the ,secretary may require44 7b7 ,,foia exemption ,section #ejf;,c7d7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;c7d77 is amended by adding at the end the following3 ,information provided by a manufacturer to the ,secretary under this section shall not be subject to disclosure under section #eeb of title #e1 ,united ,states ,code44 7c7 ,manufacturing contingency plans ,section #ejf;,c of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;c7 is amended by adding at the end the following3 7j7 ,manufacturer contingency plans ,each manufacturer of a drug described in subsection 7a7 or of any active pharmaceutical ingredient or any associated medical devices used for preparation or administration included in the finished dosage form of such a drug1 shall maintain contingency and redundancy plans1 as applicable1 for each establishment in which such drugs or active pharmaceutical ingredients of such drugs are manufactured to help prevent or mitigate interruptions in the supply of the drug or ingredient4 4 7d7 ,annual notification ,section #ejf;,e of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;e7 is amended by adding at the end the following3 7d7 ,interagency notification ,not later than #ahj days after the date of enactment of this subsection1 and every #ij days thereafter1 the ,secretary shall transmit a report regarding the drugs of the current drug shortage list under this section to the ,administrator of the ,centers for ,medicare ,medicaid ,services4 4 7e7 ,reporting after inspections ,section #gjd7;b7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cgd7;b77 is amended-- 7#a7 by redesignating paragraphs 7#a7 and 7#b7 and subparagraphs 7,a7 and 7,b72 7#b7 by striking 7b7 ,upon completion and inserting 7b77#a7 ,upon completion2 and 7#c7 by adding at the end the following3 7#b7 ,in carrying out this subsection with respect to any establishment manufacturing a drug approved under subsection 7c7 or 7j7 of section #eje for which a notification has been submitted in accordance with section #ejf;,c is1 or has been in the last #e years1 listed on the drug shortage list under section #ejf;,e1 or that is described in section #eje7;j77#aa77;,a71 a copy of the report shall be sent promptly to the appropriate offices of the ,food and ,drug ,administration with expertise regarding drug shortages4 ,such offices shall ensure timely and effective coordination regarding the reviews of such report and overseeing the alignment of any feedback regarding such report1 or corrective or preventative actions1 after consideration of the systematic benefits and risks to public health1 patient safety1 the drug supply and drug supply chain1 and timely patient access to such drugs4 4 7f7 ,effective date ,the amendments made by this section and section #daba shall take effect on the date that is #ahj days after the date of enactment of this ,act4 #dabc4 ,,gao report on intra-agency coordination 7a7 ,in general ,not later than #b years after the date of enactment of this ,act1 the ,comptroller ,general of the ,united ,states shall submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report examining the ,food and ,drug ,administration's intra-agency coordination1 communication1 and decision making in assessing drug shortage risks1 and taking corrective action4 7b7 ,content ,the report shall include-- 7#a7 consideration of-- 7,a7 risks associated with violations of current good manufacturing practices2 7,b7 corrective and preventative actions with respect to such violations requested by the ,food and ,drug ,administration2 7,c7 the effects of potential manufacturing slow-downs or shut-downs on potential drug shortages1 including the discontinuance of drug manufacturing and marketing2 7,d7 efforts to prioritize review of applications for drugs that the ,secretary has determined under section #ejf;,e of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;e7 to be in shortage2 and 7,e7 efforts to prioritize inspections of facilities necessary for approval of applications for drugs described in subparagraph 7,d72 7#b7 a description of how the ,food and ,drug ,administration proactively coordinates strategies to mitigate the consequences of the violations1 slow-downs1 and shut-downs described in paragraph 7#a7 across agencies2 and 7#c7 an evaluation of changes in relevant ,food and ,drug ,administration practices that such agency has proposed but not yet implemented4 #dabd4 ,report ,not later than #b years after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services1 in coordination with the ,commissioner of ,food and ,drugs and the ,administrator of the ,centers for ,medicare ,medicaid ,services1 shall develop and submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report containing recommendations-- 7#a7 for market-based incentives or other appropriate mechanisms1 sufficient to encourage the manufacture of drugs in shortage or at risk of shortage2 and 7#b7 on how the ,emerging ,technology ,program of the ,food and ,drug ,administration can help facilitate creating or upgrading existing technologies to address drug shortage challenges and promote modern1 reliable manufacturing strategies4 #dabe4 ,safe harbor provision 7a7 ,in general ,the ,federal ,food1 ,drug1 and ,cosmetic ,act is amended by inserting after section #ejb 7#ba ,u4,s4,c4 #ceb7 the following3 #ejb;,a4 ,safe harbor provision 7a7 ,in general ,the communication of information1 consistent with subsection 7b71 with respect to the use of a drug or device authorized under section #efd provided or distributed to a health care provider1 shall not-- 7#a7 be a basis for treating such drug or device as misbranded under subsection 7a7 or 7f7 of section #ejb1 or in violation of section #eje1 #eae1 or #efd of this ,act or subsection 7a7 or 7k7 of section #cea7;a77#a7 of the ,public ,health ,service ,act1 as applicable2 or 7#b7 be treated as evidence that such drug or device is misbranded under subsection 7a7 or 7f7 of section #ejb1 or in violation of section #eje1 #eac1 #eae1 or #efd of this ,act or subsection 7a7 or 7k7 of section #cea of the ,public ,health ,service ,act1 as applicable4 7b7 ,provision of information 7#a7 ,in general ,any information relating to a use of a drug or device authorized under section #efd1 or for which a submission under section #efd has been submitted1 that-- 7,a7 is neither false nor misleading1 when measured objectively against the information available at the time the statement is made2 7,b7 is accompanied1 as required1 by an appropriate disclaimer1 as described in paragraph 7#b72 and 7,c7 is based on competent and reliable scientific evidence1 as described in subsection 7c74 7#b7 ,disclaimers ,for purposes of paragraph 7#a71 such information shall be accompanied1 as necessary1 by an appropriate disclaimer1 including-- 7,a7 a statement identifying any differences between the information and any labeling of the drug or device2 7,b7 a statement identifying contradictory evidence2 and 7,c7 such other information as may be required by regulation4 7c7 ,competent and reliable scientific evidence ,in this section1 the term competent and reliable scientific evidence means evidence established through scientific methods that are widely accepted by experts in the relevant field and followed pursuant to a clear and well-described protocol1 as scientifically appropriate4 ,evidence may constitute competent and reliable scientific evidence within the meaning of this section-- 7#a7 regardless of whether it is supported by #b adequate and well-controlled clinical studies2 and 7#b7 may include-- 7,a7 information derived from clinical trials1 observational studies1 clinical studies or bench tests that describe performance1 database reviews1 registries1 patient utilization projections1 and modeling techniques1 and the data1 inputs1 and components of such information2 7,b7 information about the effects of a drug or device in subgroups defined by demographic or other variables1 including groups defined by race1 sex1 risk factors1 or other variables1 such as genomic features or disease severity2 7,c7 information related to the emergency use authorization1 as applicable2 and 7,d7 information relating to the safety1 effectiveness1 or benefit of a use or treatment that is authorized under section #efd for a drug or device1 including information regarding-- 7i7 health outcomes1 patient or caregiver experience1 or other quality metrics2 and 7ii7 the comparative effectiveness of a drug or device relative to others products1 other health care interventions1 program and quality improvement interventions1 or no intervention4 7d7 ,distribution ,information pursuant to subsection 7b7 may be distributed proactively through written or oral means1 or other information platforms1 to a health care provider1 payor1 formulary committee1 or other similar entity carrying out responsibilities for making drug coverage1 reimbursement1 or usage decisions on a population basis4 7e7 ,coverage not excluded ,the distribution of information that otherwise meets the requirements of this section shall not fail to meet the requirements of subsection 7a7 because the manufacturer or distributor of the drug or device about which information is being distributed has-- 7#a7 knowledge that such drug or device is being used by patients or health care practitioners in a manner not described in any labeling of the drug or device1 as applicable2 or 7#b7 objective or subjective intent that such drug or device be used in a manner inconsistent with any labeling1 as applicable1 of such drug or device4 7f7 ,rule of construction ,nothing in this section shall be construed-- 7#a7 to limit communication not specifically permitted by this section2 or 7#b7 to alter or expand the authority of the ,secretary to enforce the provisions of this ,act1 except to the extent that the communication of information in accordance with this section is permitted4 4 ,,iv ,preventing essential medical device shortages #daca4 ,discontinuance or interruption in the production of medical devices ,chapter ,v of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cea et seq47 is amended by inserting after section #ejf;,i the following3 #ejf;,j4 ,discontinuance or interruption in the production of medical devices 7a7 ,in general ,a manufacturer of a device that-- 7#a7 is critical to public health during a public health emergency1 including devices that are life-supporting1 life-sustaining1 or intended for use in emergency medical care or during surgery2 or 7#b7 for which the ,secretary determines that information on potential meaningful supply disruptions of such device is needed during1 or in advance of1 a public health emergency2 shall1 during1 or in advance of1 a public health emergency determined by the ,secretary pursuant to section #cai1 notify the ,secretary1 in accordance with subsection 7b71 of a permanent discontinuance in the manufacture of the device 7except for discontinuances as a result of an approved modification of the device7 or an interruption of the manufacture of the device that is likely to lead to a meaningful disruption in the supply of that device in the ,united ,states1 and the reasons for such discontinuance or interruption4 7b7 ,timing ,a notice required under subsection 7a7 shall be submitted to the ,secretary-- 7#a7 at least #f months prior to the date of the discontinuance or interruption2 or 7#b7 if compliance with paragraph 7#a7 is not possible1 as soon as practicable4 7c7 ,distribution 7#a7 ,public availability ,to the maximum extent practicable1 subject to paragraph 7#b71 the ,secretary shall distribute1 through such means as the ,secretary determines appropriate1 information on the discontinuance or interruption of the manufacture of devices reported under subsection 7a7 to appropriate organizations1 including physician1 health provider1 patient organizations1 and supply chain partners1 as appropriate and applicable4 7#b7 ,public health exception ,the ,secretary may choose not to make information collected under this section publicly available pursuant to this section if the ,secretary determines that disclosure of such information would adversely affect the public health1 such as by increasing the possibility of unnecessary over purchase of product or other disruption of the availability of medical products to patients4 7d7 ,confidentiality ,nothing in this section shall be construed as authorizing the ,secretary to disclose any information that is a trade secret or confidential information subject to section #eeb7;b77#d7 of title #e1 ,united ,states ,code1 or section #aije of title #ah1 ,united ,states ,code4 7e7 ,failure ,to meet requirements ,if a person fails to submit information required under subsection 7a7 in accordance with subsection 7b7-- 7#a7 the ,secretary shall issue a letter to such person informing such person of such failure2 7#b7 not later than #cj calendar days after the issuance of a letter under paragraph 7#a71 the person who receives such letter shall submit to the ,secretary a written response to such letter setting forth the basis for noncompliance and providing information required under subsection 7a72 and 7#c7 not later than #de calendar days after the issuance of a letter under paragraph 7#a71 the ,secretary shall make such letter and any response to such letter under paragraph 7#b7 available to the public on the internet website of the ,food and ,drug ,administration1 with appropriate redactions made to protect information described in subsection 7d71 except that1 if the ,secretary determines that the letter under paragraph 7#a7 was issued in error or1 after review of such response1 the person had a reasonable basis for not notifying as required under subsection 7a71 the requirements of this paragraph shall not apply4 7f7 ,expedited ,inspections and ,reviews ,if1 based on notifications described in subsection 7a7 or any other relevant information1 the ,secretary concludes that there is1 or is likely to be1 a shortage of an device1 the ,secretary shall1 as appropriate-- 7#a7 prioritize and expedite the review of a submission under section #eac7;f77#b71 #eae1 review of a notification under section #eaj7k71 or #ebj7m7 for a device that could help mitigate or prevent such shortage2 or 7#b7 prioritize and expedite an inspection or reinspection of an establishment that could help mitigate or prevent such shortage4 7g7 ,device shortage list 7#a7 ,establishment ,the ,secretary shall establish and maintain an up-to-date list of devices that are determined by the ,secretary to be in shortage in the ,united ,states4 7#b7 ,contents ,for each device included on the list under paragraph 7#a71 the ,secretary shall include the following information3 7,a7 ,the category or name of the device in shortage4 7,b7 ,the name of each manufacturer of such device4 7,c7 ,the reason for the shortage1 as determined by the ,secretary1 selecting from the following categories3 7i7 ,requirements related to complying with good manufacturing practices4 7ii7 ,regulatory delay4 7iii7 ,shortage or discontinuance of a component or part4 7iv7 ,discontinuance of the manufacture of the device4 7v7 ,delay in shipping of the device4 7vi7 ,delay in sterilization of the device4 7vii7 ,demand increase for the device4 7,d7 ,the estimated duration of the shortage as determined by the ,secretary4 7#c7 ,public availability 7,a7 ,in general ,subject to subparagraphs 7,b7 and 7,c71 the ,secretary shall make the information in the list under paragraph 7#a7 publicly available4 7,b7 ,trade secrets and confidential information ,nothing in this subsection shall be construed to alter or amend section #aije of title #ah1 ,united ,states ,code1 or section #eeb7;b77#d7 of title #e of such ,code4 7,c7 ,public health exception ,the ,secretary may elect not to make information collected under this subsection publicly available if the ,secretary determines that disclosure of such information would adversely affect the public health 7such as by increasing the possibility of hoarding or other disruption of the availability of the device to patients74 7h7 ,rule of construction ,nothing in this section shall be construed to affect the authority of the ,secretary on the date of enactment of this section to expedite the review of devices under section #eae of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 section #eae;,b of such ,act relating to the priority review program for devices1 and section #efd of such ,act relating to the emergency use authorization authorities4 7i7 ,definitions ,in this section3 7#a7 ,device ,the term device means a device 7as defined in section #bja7;h77 that is intended for human use and is subject to sections #eaj7k71 #eac7;f77#b71 #eae1 or #ebj7m74 7#b7 ,meaningful disruption ,the term meaningful disruption-- 7,a7 means a change in production that is reasonably likely to lead to a reduction in the supply of a device by a manufacturer that is more than negligible and affects the ability of the manufacturer to fill orders or meet expected demand for its product2 7,b7 does not include interruptions in manufacturing due to matters such as routine maintenance or insignificant changes in manufacturing so long as the manufacturer expects to resume operations in a reasonable or short period of time2 and 7,c7 does not include interruptions in manufacturing of components or raw materials so long as such interruptions do not result in a shortage of finished product and the manufacturer expects to resume operations in a reasonable or short period of time4 7#c7 ,shortage ,the term shortage1 with respect to a device1 means a period of time when the demand or projected demand for the device within the ,united ,states exceeds the supply of the device4 4 #dacb4 ,,gao report on intra-agency coordination 7a7 ,in general ,not later than #ah months after the date of enactment of this ,act1 the ,comptroller ,general of the ,united ,states shall submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report examining the ,food and ,drug ,administration's intra-agency coordination1 communication1 and decision-making in assessing device shortages and risks associated with the supply of devices1 and any efforts by the ,food and ,drug ,administration to mitigate any device shortages or to take corrective actions4 7b7 ,content ,the report shall include-- 7#a7 consideration of-- 7,a7 risks of creating1 worsening1 or extending a shortage of a device associated with violations of current good manufacturing practices2 7,b7 corrective and preventative actions with respect to such violations requested by the ,food and ,drug ,administration2 7,c7 the effects of potential manufacturing disruptions or shut-downs on potential device shortages1 which may include the discontinuance of device manufacturing and marketing1 or the manufacturing of device components or parts2 7,d7 efforts to prioritize and expedite the review of submissions for devices that the ,secretary has determined under section #ejf;,j7g7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef;j7 to be in shortage2 and 7,e7 efforts to prioritize inspections of facilities necessary for approval or clearance of devices described in subparagraph 7,d72 7#b7 a description of how the ,food and ,drug ,administration proactively coordinates strategies to mitigate the consequences of the violations1 slow-downs1 and shut-downs described in paragraph 7#a7 across agencies2 and 7#c7 an evaluation of changes in relevant ,food and ,drug ,administration practices that such agency has proposed but not yet implemented4 7c7 ,definition ,in this section1 the term device has the meaning given such term under section #ejf;,j7i77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 as added by section #daca4 ,v ,emergency use of laboratory developed tests #dada4 ,emergency use of laboratory developed tests 7a7 ,in general ,for the time in which the public health emergency under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 related to the coronavirus 7,,covid-#ai71 declared by the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 on ,january #ca1 #bjbj1 is in place 7or such other period of time determined by the ,secretary71 tests intended to diagnose ,,covid-#ai that are described in subsection 7b7 may be lawfully marketed in accordance with this section4 7b7 ,criteria ,tests described in subsection 7a7 may be lawfully marketed1 during the period described in such subsection1 if such test-- 7#a7 is developed in a ,state that has notified the ,secretary of its intention to review tests intended to diagnose ,,covid-#ai2 7#b7 is developed in a laboratory with a certificate to conduct high-complexity testing pursuant to section #cec of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfc;a71 and the developer of such test-- 7,a7 is pursuing an emergency use authorization under section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;bbb-#c7 and provides updates to the ,secretary on efforts to pursue such authorization2 7,b7 validates such test prior to use2 7,c7 notifies the ,secretary of the assay validation2 and 7,d7 includes a statement together with the results of the test that reads3 ,this test was developed for use as a part of a response to the public health emergency declared to address the outbreak of ,,covid-#ai4 ,this test has not been reviewed by the ,food and ,drug ,administration42 or 7#c7 is an in vitro diagnostic test for which the developer of such test meets all of the requirements of subparagraphs 7,a7 through 7,d7 of paragraph 7#b7 with respect to the test4 7c7 ,disposition of product ,notwithstanding the termination of a declaration under subsection 7b7 of section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 or a revocation under subsection 7g7 of such section with respect to a product described in subsection 7a71 the ,secretary shall consult with the developer of such in vitro diagnostic test with respect to the appropriate disposition of such test to ensure that authorization of any in vitro diagnostic test under this section shall continue to be effective to provide for continued use of such product to prevent or detect ,,covid-#ai4 7d7 ,in vitro diagnostic test ,in this section1 the term in vitro diagnostic test has the meaning given the term in vitro diagnostic product in section #hji4c7;a7 of title #ba1 ,code of ,federal ,regulations 7or successor regulations74 ,b ,access to health care for ,,covid-#ai patients ,i ,coverage of testing and preventive services #dbja4 ,coverage of diagnostic testing for ,,covid-#ai 7a7 ,in general ,a group health plan and a health insurance issuer offering group or individual health insurance coverage 7including a grandfathered health plan 7as defined in section #abea7;e7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjaa7;b777 shall provide coverage1 and shall not impose any cost-sharing 7including deductibles1 copayments1 and coinsurance7 requirements or prior authorization or other medical management requirements1 for the following items and services furnished during any portion of the public health emergency declared by the ,secretary of ,health and ,human ,services pursuant to section #cai of the ,public ,health ,service ,act on ,january #ca1 #bjbj1 with respect to ,,covid-#ai1 beginning on or after the date of the enactment of this ,act3 7#a7 ,an in vitro diagnostic product 7as defined in section #hji4c7;a7 of title #ba1 ,code of ,federal ,regulations7 for the detection of ,,sars-,co,v-#b or the diagnosis of the virus that causes ,,covid-#ai1 and the administration of such an in vitro diagnostic product1 that-- 7,a7 is approved1 cleared1 or authorized under section #eaj7k71 #eac1 #eae1 or #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj7k71 #cfj;c1 #cfj;e1 #cfj;bbb-#c72 7,b7 is a clinical laboratory service performed in a laboratory 7including a public health laboratory7 certified to conduct high-complexity testing pursuant to section #cec of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bec;a7 for which the developer has requested1 or intends to request1 emergency use authorization under section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;bbb-#c71 unless and until the emergency use authorization request under such section #efd has been denied or the developer of such test does not submit a request under such section within a reasonable timeframe2 or 7,c7 is developed in a ,state that has notified the ,secretary of ,health and ,human ,services of its intention to review tests intended to diagnose ,,covid-#ai4 7#b7 ,items and services furnished to an individual during health care provider office visits1 urgent care center visits1 and emergency room visits that result in an order for or administration of an in vitro diagnostic product described in paragraph 7#a71 but only to the extent such items and services relate to the furnishing or administration of such product or to the evaluation of such individual for purposes of determining the need of such individual for such product4 #dbjb4 ,pricing of diagnostic testing 7a7 ,reimbursement rates ,a group health plan or a health insurance issuer providing coverage of items and services described in section #bja7;a7 with respect to an enrollee shall reimburse the provider of the diagnostic testing as follows3 7#a7 ,if the health plan or issuer has a negotiated rate for such service with such provider1 such negotiated rate shall apply4 7#b7 ,if the health plan or issuer does not have a negotiated rate for such service with such provider1 such plan or issuer shall reimburse the provider in an amount that equals the cash price for such service as listed by the provider on a public internet website4 7b7 ,requirement to ,publicize ,cash ,price for ,diagnostic ,testing for ,,covid-#ai 7#a7 ,in general ,each provider of a diagnostic test for ,,covid-#ai shall make public the cash price for such test on a public internet website of such provider4 7#b7 ,civil monetary penalties ,the ,secretary of ,health and ,human ,services may impose a civil monetary penalty on any provider of a diagnostic test for ,,covid-#ai that is not in compliance with paragraph 7#a7 and has not completed a corrective action plan to comply with the requirements of such paragraph1 in an amount not to exceed #cjj per day that the violation is ongoing4 #dbjc4 ,rapid coverage of preventive services and vaccines for coronavirus 7a7 ,in general ,notwithstanding #bgac7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ac71 the ,secretary of ,health and ,human ,services1 the ,secretary of ,labor1 and the ,secretary of the ,treasury shall require group health plans and health insurance issuers offering group or individual health insurance to cover any qualifying coronavirus preventive service1 pursuant to section #bgac7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ac7;a774 ,the requirement described in this subsection shall take effect with respect to a qualifying coronavirus prevention service on the specified date described in subsection 7b77#b74 7b7 ,definitions ,for purposes of this section3 7#a7 ,qualifying coronavirus preventive service ,the term qualifying coronavirus preventive service means an item1 service1 or immunization that is intended to prevent or mitigate coronavirus disease #bjai and that is-- 7,a7 an evidence-based item or service that has in effect a rating of ,a or ,b in the current recommendations of the ,united ,states ,preventive ,services ,task ,force2 or 7,b7 an immunization that has in effect a recommendation from the ,advisory ,committee on ,immunization ,practices of the ,centers for ,disease ,control and ,prevention with respect to the individual involved4 7#b7 ,specified date ,the term specified date means the date that is #ae business days after the date on which a recommendation is made relating to the immunization as described in such paragraph4 7#c7 ,health insurance terms ,in this section1 the terms group health plan1 health insurance issuer1 group health insurance coverage1 and individual health insurance coverage have the meanings given such terms in section #bgia of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia74 ,,ii ,support for health care providers #dbaa4 ,supplemental awards for health centers 7a7 ,supplemental awards ,section #ccj7r7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;b7r77 is amended by adding at the end the following3 7#f7 ,additional amounts for supplemental awards ,in addition to any amounts made available pursuant to this subsection1 section #djb;,a of this ,act1 or section #ajejc of the ,patient ,protection and ,affordable ,care ,act1 there is authorized to be appropriated1 and there is appropriated1 out of any monies in the ,treasury not otherwise appropriated1 #a1cbj1jjj1jjj for fiscal year #bjbj for supplemental awards under subsection 7d7 for the detection of ,,sars-,co,v-#b or the prevention1 diagnosis1 and treatment of ,,covid-#ai4 4 7b7 ,application of provisions ,amounts appropriated pursuant to the amendment made by subsection 7a7 for fiscal year #bjbj shall be subject to the requirements contained in ,public ,law #aaf-id for funds for programs authorized under sections #ccj through #cdj of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed through #bef74 #dbab4 ,allowing permanent direct hire of ,,ndms health care professionals ,section #bhab7;c77#d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;hh-#aa7;c77#d77 is amended to read as follows3 7#d7 ,certain appointments ,if the ,secretary determines that the number of intermittent disaster response personnel within the ,national ,disaster ,medical ,system under this section is insufficient to address a public health emergency or potential public health emergency1 the ,secretary may appoint candidates directly to personnel positions for intermittent disaster response within such system4 ,the ,secretary shall provide updates on the number of vacant or unfilled positions within such system to the congressional committees of jurisdiction each quarter for which this authority is in effect4 4 #dbac4 ,telehealth network and telehealth resource centers grant programs ,section #ccj;,i of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;c-#ad7 is amended-- 7#a7 in subsection 7d7-- 7,a7 in paragraph 7#a7-- 7i7 in the matter preceding subparagraph 7,a71 by striking projects to demonstrate how telehealth technologies can be used through telehealth networks and inserting evidence-based projects that utilize telehealth technologies through telehealth networks2 7ii7 in subparagraph 7,a7-- 7,i7 by striking the quality of and inserting access to1 and the quality of12 and 7,,ii7 by inserting and after the semicolon2 7iii7 by striking subparagraph 7,b72 7iv7 by redesignating subparagraph 7,c7 as subparagraph 7,b72 and 7v7 in subparagraph 7,b71 as so redesignated1 by striking and patients and their families1 for decisionmaking and inserting 1 patients1 and their families2 and 7,b7 in paragraph 7#b7-- 7i7 by striking demonstrate how telehealth technologies can be used and inserting support initiatives that utilize telehealth technologies2 and 7ii7 by striking 1 to establish telehealth resource centers2 7#b7 in subsection 7e71 by striking #d years and inserting #e years2 7#c7 in subsection 7f7-- 7,a7 by striking paragraph 7#b72 7,b7 in paragraph 7#a77;,b7-- 7i7 by redesignating clauses 7i7 through 7iii7 as paragraphs 7#a7 through 7#c71 respectively1 and adjusting the margins accordingly2 7ii7 in paragraph 7#c71 as so redesignated by clause 7i71 by redesignating subclauses 7,i7 through 7,,xii7 as subparagraphs 7,a7 through 7,l71 respectively1 and adjusting the margins accordingly2 and 7iii7 by striking 7#a7 ,telehealth network grants-- and all that follows through 7,b7 ,telehealth networks--2 and 7,c7 in paragraph 7#c77;,i71 as so redesignated1 by inserting and substance use disorder after mental health each place such term appears2 7#d7 in subsection 7g77#b71 by striking or improve and inserting and improve2 7#e7 by striking subsection 7h72 7#f7 by redesignating subsections 7i7 through 7p7 as subsection 7h7 through 7o71 respectively2 7#g7 in subsection 7h71 as so redesignated-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,b71 by striking mental health1 public health1 long-term care1 home care1 preventive and inserting mental health care1 public health services1 long-term care1 home care1 preventive care2 7ii7 in subparagraph 7,e71 by inserting and regional after local2 and 7iii7 by striking subparagraph 7,f72 and 7,b7 in paragraph 7#b77;,a71 by striking medically underserved areas or and inserting rural areas1 medically underserved areas1 or2 7#h7 in paragraph 7#b7 of subsection 7i71 as so redesignated1 by striking ensure that-- and all that follows through the end of subparagraph 7,b7 and inserting ensure that not less than #ej percent of the funds awarded shall be awarded for projects in rural areas42 7#i7 in subsection 7j71 as so redesignated-- 7,a7 in paragraph 7#a77;,b71 by striking computer hardware and software1 audio and video equipment1 computer network equipment1 interactive equipment1 data terminal equipment1 and other2 and 7,b7 in paragraph 7#b77;,f71 by striking health care providers and2 7#aj7 in subsection 7k71 as so redesignated-- 7,a7 in paragraph 7#b71 by striking #dj percent and inserting #bj percent2 and 7,b7 in paragraph 7#c71 by striking 7such as laying cable or telephone lines1 or purchasing or installing microwave towers1 satellite dishes1 amplifiers1 or digital switching equipment72 7#aa7 by striking subsections 7q7 and 7r7 and inserting the following3 7p7 ,report ,not later than #d years after the date of enactment of the ,,cares ,act1 and every #e years thereafter1 the ,secretary shall prepare and submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report on the activities and outcomes of the grant programs under subsection 7b74 2 7#ab7 by redesignating subsection 7s7 as subsection 7q72 and 7#ac7 in subsection 7q71 as so redesignated1 by striking this section-- and all that follows through the end of paragraph 7#b7 and inserting this section #bi1jjj1jjj for each of fiscal years #bjba through #bjbe44 #dbad4 ,rural health care services outreach1 rural health network development1 and small health care provider quality improvement grant programs ,section #ccj;,a of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;c7 is amended-- 7#a7 in subsection 7d77#b7-- 7,a7 in subparagraph 7,a71 by striking essential and inserting basic2 and 7,b7 in subparagraph 7,b7-- 7i7 in the matter preceding clause 7i71 by inserting to after grants2 and 7ii7 in clauses 7i71 7ii71 and 7iii71 by striking to each place such term appears2 7#b7 in subsection 7e7-- 7,a7 in paragraph 7#a7-- 7i7 by inserting improving and after outreach by2 7ii7 by inserting 1 through community engagement and evidence-based or innovative1 evidence-informed models before the period of the first sentence2 and 7iii7 by striking #c years and inserting #e years2 7,b7 in paragraph 7#b7-- 7i7 in the matter preceding subparagraph 7,a71 by inserting shall after entity2 7ii7 in subparagraph 7,a71 by striking shall be a rural public or rural nonprofit private entity and inserting be an entity with demonstrated experience serving1 or the capacity to serve1 rural underserved populations2 7iii7 in subparagraphs 7,b7 and 7,c71 by striking shall each place such term appears2 and 7iv7 in subparagraph 7,b7-- 7,i7 in the matter preceding clause 7i71 by inserting that after members2 and 7,,ii7 in clauses 7i7 and 7ii71 by striking that each place such term appears2 and 7,c7 in paragraph 7#c77;,c71 by striking the local community or region and inserting the rural underserved populations in the local community or region2 7#c7 in subsection 7f7-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,a7-- 7,i7 in the matter preceding clause 7i71 by striking promote1 through planning and implementation1 the development of integrated health care networks that have combined the functions of the entities participating in the networks and inserting plan1 develop1 and implement integrated health care networks that collaborate2 and 7,,ii7 in clause 7ii71 by striking essential health care services and inserting basic health care services and associated health outcomes2 and 7ii7 by amending subparagraph 7,b7 to read as follows3 7,b7 ,grant periods ,the ,director may award grants under this subsection for periods of not more than #e years4 2 7,b7 in paragraph 7#b7-- 7i7 in the matter preceding subparagraph 7,a71 by inserting shall after entity2 7ii7 in subparagraph 7,a71 by striking shall be a rural public or rural nonprofit private entity and inserting be an entity with demonstrated experience serving1 or the capacity to serve1 rural underserved populations2 7iii7 in subparagraph 7,b7-- 7,i7 in the matter preceding clause 7i7-- 7aa7 by striking shall2 and 7bb7 by inserting that after participants2 and 7,,ii7 in clauses 7i7 and 7ii71 by striking that each place such term appears2 and 7iv7 in subparagraph 7,c71 by striking shall2 and 7,c7 in paragraph 7#c7-- 7i7 by amending clause 7iii7 of subparagraph 7,c7 to read as follows3 7iii7 how the rural underserved populations in the local community or region to be served will benefit from and be involved in the development and ongoing operations of the network2 2 and 7ii7 in subparagraph 7,d71 by striking the local community or region and inserting the rural underserved populations in the local community or region2 7#d7 in subsection 7g7-- 7,a7 in paragraph 7#a7-- 7i7 by inserting 1 including activities related to increasing care coordination1 enhancing chronic disease management1 and improving patient health outcomes before the period of the first sentence2 and 7ii7 by striking #c years and inserting #e years2 7,b7 in paragraph 7#b7-- 7i7 in the matter preceding subparagraph 7,a71 by inserting shall after entity2 7ii7 in subparagraphs 7,a7 and 7,b71 by striking shall each place such term appears2 and 7iii7 in subparagraph 7,a77ii71 by inserting or regional after local2 and 7,c7 in paragraph 7#c77;,d71 by striking the local community or region and inserting the rural underserved populations in the local community or region2 7#e7 in subsection 7h77#c71 in the matter preceding subparagraph 7,a71 by inserting 1 as appropriate1 after the ,secretary2 7#f7 by amending subsection 7i7 to read as follows3 7i7 ,report ,not later than #d years after the date of enactment of the ,,cares ,act1 and every #e years thereafter1 the ,secretary shall prepare and submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report on the activities and outcomes of the grant programs under subsections 7e71 7f71 and 7g71 including the impact of projects funded under such programs on the health status of rural residents with chronic conditions4 2 and 7#g7 in subsection 7j71 by striking #de1jjj1jjj for each of fiscal years #bjjh through #bjab and inserting #gi1ejj1jjj for each of fiscal years #bjba through #bjbe4 #dbae4 ,united ,states ,public ,health ,service ,modernization 7a7 ,commissioned corps and ready reserve corps ,section #bjc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bjd7 is amended-- 7#a7 in subsection 7a77#a71 by striking a ,ready ,reserve ,corps for service in time of national emergency and inserting 1 for service in time of a public health or national emergency1 a ,ready ,reserve ,corps2 and 7#b7 in subsection 7c7-- 7,a7 in the heading1 by striking research and inserting ,reserve ,corps2 7,b7 in paragraph 7#a71 by inserting during public health or national emergencies before the period2 7,c7 in paragraph 7#b7-- 7i7 in the matter preceding subparagraph 7,a71 by inserting 1 consistent with paragraph 7#a7 after shall2 7ii7 in subparagraph 7,c71 by inserting during such emergencies after members2 and 7iii7 in subparagraph 7,d71 by inserting 1 consistent with subparagraph 7,c7 before the period2 and 7,d7 by adding at the end the following3 7#c7 ,statutory references to reserve ,a reference in any ,federal statute1 except in the case of subsection 7b71 to the ,reserve ,corps of the ,public ,health ,service or to the reserve of the ,public ,health ,service shall be deemed to be a reference to the ,ready ,reserve ,corps4 4 7b7 ,deployment readiness ,section #bjc;,a7a77#a77;,b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bjd;a7a77#a77;,b77 is amended by striking ,active ,reserves and inserting ,ready ,reserve ,corps4 7c7 ,retirement of commissioned officers ,section #baa of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bab7 is amended-- 7#a7 by striking the ,service each place it appears and inserting the ,regular ,corps2 7#b7 in subsection 7a77#d71 by striking 7in the case of an officer in the ,reserve ,corps72 7#c7 in subsection 7c7-- 7,a7 in paragraph 7#a7-- 7i7 by striking or an officer of the ,reserve ,corps2 and 7ii7 by inserting or under section #bba7;a77#ai7 after subsection 7a72 and 7,b7 in paragraph 7#b71 by striking ,regular or ,reserve ,corps and inserting ,regular ,corps or ,ready ,reserve ,corps2 and 7#d7 in subsection 7f71 by striking the ,regular or ,reserve ,corps of4 7d7 ,rights1 privileges1 etc4 of officers and surviving beneficiaries ,section #bba of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bac;a7 is amended-- 7#a7 in subsection 7a71 by adding at the end the following3 7#ai7 ,chapter #abbc1 ,retired ,pay for ,non-,regular ,service4 7#bj7 ,section #abfja1 ,compensation3 ,reserve on active duty accepting from any person4 7#ba7 ,section #abfhd1 ,reserves3 separation for absence without authority or sentence to imprisonment4 2 and 7#b7 in subsection 7b7-- 7,a7 by striking ,secretary of ,health1 ,education1 and ,welfare or his designee and inserting ,secretary of ,health and ,human ,services or the designee of such secretary2 7,b7 by striking 7b7 ,the authority vested and inserting the following3 7b7 7#a7 ,the authority vested 2 7,c7 by striking ,for purposes of and inserting the following3 7#b7 ,for purposes of 2 and 7,d7 by adding at the end the following3 7#c7 ,for purposes of paragraph 7#ai7 of subsection 7a71 the terms ,military department1 ,secretary concerned1 and ,armed forces in such title #aj shall be deemed to include1 respectively1 the ,department of ,health and ,human ,services1 the ,secretary of ,health and ,human ,services1 and the ,commissioned ,corps4 4 7e7 ,technical amendments ,title ,,ii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bjb et seq47 is amended-- 7#a7 in sections #bjd and #bjg7;c71 by striking ,regular or ,reserve ,corps each place it appears and inserting ,regular ,corps or ,ready ,reserve ,corps2 7#b7 in section #bjh7;a71 by striking ,regular and ,reserve ,corps each place it appears and inserting ,regular ,corps and ,ready ,reserve ,corps2 and 7#c7 in section #bje7;c71 #bjf7;c71 #baj1 and #bai1 and in subsections 7a71 7b71 and 7d7 of section #bjg1 by striking ,reserve ,corps each place it appears and inserting ,ready ,reserve ,corps4 #dbaf4 ,limitation on liability for volunteer health care professionals during covid-#ai emergency response 7a7 ,limitation on liability ,except as provided in subsection 7b71 a health care professional shall not be liable under ,federal or ,state law for any harm caused by an act or omission of the professional in the provision of health care services during the public health emergency declared by the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj with respect to ,,covid-#ai1 if-- 7#a7 the professional is providing health care services in response to such public health emergency1 as a volunteer2 and 7#b7 the act or omission occurs-- 7,a7 in the course of providing health care services2 7,b7 in the health care professional's capacity as a volunteer2 7,c7 in the course of providing health care services that are within the scope of the license1 registration1 or certification of the volunteer1 as defined by the ,state of licensure1 registration1 or certification2 and 7,d7 in a good faith belief that the individual being treated is in need of health care services4 7b7 ,exceptions ,subsection 7a7 does not apply if-- 7#a7 the harm was caused by an act or omission constituting willful or criminal misconduct1 gross negligence1 reckless misconduct1 or a conscious flagrant indifference to the rights or safety of the individual harmed by the health care professional2 or 7#b7 the health care professional rendered the health care services under the influence 7as determined pursuant to applicable ,state law7 of alcohol or an intoxicating drug4 7c7 ,preemption 7#a7 ,in general ,this section preempts the laws of a ,state or any political subdivision of a ,state to the extent that such laws are inconsistent with this section1 unless such laws provide greater protection from liability4 7#b7 ,volunteer ,protection ,act ,protections afforded by this section are in addition to those provided by the ,volunteer ,protection ,act of #aiig 7,public ,law #aje-ai74 7d7 ,definitions ,in this section-- 7#a7 the term harm includes physical1 nonphysical1 economic1 and noneconomic losses2 7#b7 the term health care professional means an individual who is licensed1 registered1 or certified under ,federal or ,state law to provide health care services2 7#c7 the term health care services means any services provided by a health care professional1 or by any individual working under the supervision of a health care professional that relate to-- 7,a7 the diagnosis1 prevention1 or treatment of ,,covid-#ai2 or 7,b7 the assessment or care of the health of a human being2 and 7#d7 the term volunteer means a health care professional who1 with respect to the health care services rendered1 does not receive compensation or any other thing of value in lieu of compensation1 which compensation-- 7,a7 includes a payment under any insurance policy or health plan1 or under any ,federal or ,state health benefits program2 and 7,b7 excludes receipt of items to be used exclusively for rendering health care services in the health care professional's capacity as a volunteer described in subsection 7a77#a74 7e7 ,effective date ,this section shall take effect upon the date of enactment of this ,act1 and applies to a claim for harm only if the act or omission that caused such harm occurred on or after the date of enactment4 7f7 ,sunset ,this section shall be in effect only for the length of the public health emergency declared by the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj with respect to ,,covid-#ai4 ,,iii ,miscellaneous provisions #dbba4 ,confidentiality and disclosure of records relating to substance use disorder 7a7 ,conforming changes relating to substance use disorder ,subsections 7a7 and 7h7 of section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7 are each amended by striking substance abuse and inserting substance use disorder4 7b7 ,disclosures to covered entities consistent with ,,hipaa ,paragraph 7#a7 of section #edc7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;b77 is amended to read as follows3 7#a7 ,consent ,the following shall apply with respect to the contents of any record referred to in subsection 7a73 7,a7 ,such contents may be used or disclosed in accordance with the prior written consent of the patient with respect to whom such record is maintained4 7,b7 ,once prior written consent of the patient has been obtained1 such contents may be used or disclosed by a covered entity1 business associate1 or a program subject to this section for purposes of treatment1 payment1 and health care operations as permitted by the ,,hipaa regulations4 ,any information so disclosed may then be redisclosed in accordance with the ,,hipaa regulations4 ,section #acdje7;c7 of the ,health ,information ,technology and ,clinical ,health ,act 7#db ,u4,s4,c4 #agice7;c77 shall apply to all disclosures pursuant to subsection 7b77#a7 of this section4 7,c7 ,it shall be permissible for a patient's prior written consent to be given once for all such future uses or disclosures for purposes of treatment1 payment1 and health care operations1 until such time as the patient revokes such consent in writing4 7,d7 ,section #acdje7;a7 of the ,health ,information ,technology and ,clinical ,health ,act 7#db ,u4,s4,c4 #agice7;a77 shall apply to all disclosures pursuant to subsection 7b77#a7 of this section4 4 7c7 ,disclosures of de-,identified health information to public health authorities ,paragraph 7#b7 of section #edc7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;b771 is amended by adding at the end the following3 7,d7 ,to a public health authority1 so long as such content meets the standards established in section #afd4ead7;b7 of title #de1 ,code of ,federal ,regulations 7or successor regulations7 for creating de-identified information4 4 7d7 ,definitions ,section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7 is amended by adding at the end the following3 7k7 ,definitions ,for purposes of this section3 7#a7 ,breach ,the term breach has the meaning given such term for purposes of the ,,hipaa regulations4 7#b7 ,business associate ,the term business associate has the meaning given such term for purposes of the ,,hipaa regulations4 7#c7 ,covered entity ,the term covered entity has the meaning given such term for purposes of the ,,hipaa regulations4 7#d7 ,health care operations ,the term health care operations has the meaning given such term for purposes of the ,,hipaa regulations4 7#e7 ,,hippa regulations ,the term ,,hipaa regulations has the meaning given such term for purposes of parts #afj and #afd of title #de1 ,code of ,federal ,regulations4 7#f7 ,payment ,the term payment has the meaning given such term for purposes of the ,,hipaa regulations4 7#g7 ,public health authority ,the term public health authority has the meaning given such term for purposes of the ,,hipaa regulations4 7#h7 ,treatment ,the term treatment has the meaning given such term for purposes of the ,,hipaa regulations4 7#i7 ,unsecured protected health information ,the term unprotected health information has the meaning given such term for purposes of the ,,hipaa regulations4 4 7e7 ,use of records in criminal1 civil1 or administrative investigations1 actions1 or proceedings ,subsection 7c7 of section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;c77 is amended to read as follows3 7c7 ,use of records in criminal1 civil1 or administrative contexts ,except as otherwise authorized by a court order under subsection 7b77#b77;,c7 or by the consent of the patient1 a record referred to in subsection 7a71 or testimony relaying the information contained therein1 may not be disclosed or used in any civil1 criminal1 administrative1 or legislative proceedings conducted by any ,federal1 ,state1 or local authority1 including with respect to the following activities3 7#a7 ,such record or testimony shall not be entered into evidence in any criminal prosecution or civil action before a ,federal or ,state court4 7#b7 ,such record or testimony shall not form part of the record for decision or otherwise be taken into account in any proceeding before a ,federal1 ,state1 or local agency4 7#c7 ,such record or testimony shall not be used by any ,federal1 ,state1 or local agency for a law enforcement purpose or to conduct any law enforcement investigation4 7#d7 ,such record or testimony shall not be used in any application for a warrant4 4 7f7 ,penalties ,subsection 7f7 of section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7 is amended to read as follows3 7f7 ,penalties ,the provisions of sections #aagf and #aagg of the ,social ,security ,act shall apply to a violation of this section to the extent and in the same manner as such provisions apply to a violation of part ,c of title ,,xi of such ,act4 ,in applying the previous sentence-- 7#a7 the reference to this subsection in subsection 7a77#b7 of such section #aagf shall be treated as a reference to this subsection 7including as applied pursuant to section #edc7;f7 of the ,public ,health ,service ,act72 and 7#b7 in subsection 7b7 of such section #aagf-- 7,a7 each reference to a penalty imposed under subsection 7a7 shall be treated as a reference to a penalty imposed under subsection 7a7 7including as applied pursuant to section #edc7;f7 of the ,public ,health ,service ,act72 and 7,b7 each reference to no damages obtained under subsection 7d7 shall be treated as a reference to no damages obtained under subsection 7d7 7including as applied pursuant to section #edc7;f7 of the ,public ,health ,service ,act74 4 7g7 ,antidiscrimination ,section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7 is amended by inserting after subsection 7h7 the following3 7i7 ,antidiscrimination 7#a7 ,in general ,no entity shall discriminate against an individual on the basis of information received by such entity pursuant to an inadvertent or intentional disclosure of records1 or information contained in records1 described in subsection 7a7 in-- 7,a7 admission1 access to1 or treatment for health care2 7,b7 hiring1 firing1 or terms of employment1 or receipt of worker's compensation2 7,c7 the sale1 rental1 or continued rental of housing2 7,d7 access to ,federal1 ,state1 or local courts2 or 7,e7 access to1 approval of1 or maintenance of social services and benefits provided or funded by ,federal1 ,state1 or local governments4 7#b7 ,recipients of ,federal funds ,no recipient of ,federal funds shall discriminate against an individual on the basis of information received by such recipient pursuant to an intentional or inadvertent disclosure of such records or information contained in records described in subsection 7a7 in affording access to the services provided with such funds4 4 7h7 ,notification in case of breach ,section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b71 as amended by subsection 7g71 is further amended by inserting after subsection 7i7 the following3 7j7 ,notification in case of breach ,the provisions of section #acdjb of the ,,hitech ,act 7#db ,u4,s4,c4 #agicb7 shall apply to a program or activity described in subsection 7a71 in case of a breach of records described in subsection 7a71 to the same extent and in the same manner as such provisions apply to a covered entity in the case of a breach of unsecured protected health information4 4 7i7 ,regulations 7#a7 ,in general ,the ,secretary of ,health and ,human ,services1 in consultation with appropriate ,federal agencies1 shall make such revisions to regulations as may be necessary for implementing and enforcing the amendments made by this section1 such that such amendments shall apply with respect to uses and disclosures of information occurring on or after the date that is #ab months after the date of enactment of this ,act4 7#b7 ,easily understandable notice of privacy practices ,not later than #a year after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services1 in consultation with appropriate legal1 clinical1 privacy1 and civil rights experts1 shall update section #afd4ebj of title #de1 ,code of ,federal ,regulations1 so that covered entities and entities creating or maintaining the records described in subsection 7a7 provide notice1 written in plain language1 of privacy practices regarding patient records referred to in section #edc7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;a771 including-- 7,a7 a statement of the patient's rights1 including self-pay patients1 with respect to protected health information and a brief description of how the individual may exercise these rights 7as required by subsection 7b77#a77;iv7 of such section #afd4ebj72 and 7,b7 a description of each purpose for which the covered entity is permitted or required to use or disclose protected health information without the patient's written authorization 7as required by subsection 7b77#b7 of such section #afd4ebj74 7j7 ,rules of construction ,nothing in this title or the amendments made by this title shall be construed to limit-- 7#a7 a patient's right1 as described in section #afd4ebb of title #de1 ,code of ,federal ,regulations1 or any successor regulation1 to request a restriction on the use or disclosure of a record referred to in section #edc7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;a77 for purposes of treatment1 payment1 or health care operations2 or 7#b7 a covered entity's choice1 as described in section #afd4ejf of title #de1 ,code of ,federal ,regulations1 or any successor regulation1 to obtain the consent of the individual to use or disclose a record referred to in such section #edc7;a7 to carry out treatment1 payment1 or health care operation4 7k7 ,sense of ,congress ,it is the sense of the ,congress that-- 7#a7 any person treating a patient through a program or activity with respect to which the confidentiality requirements of section #edc of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7 apply is encouraged to access the applicable ,state-based prescription drug monitoring program when clinically appropriate2 7#b7 patients have the right to request a restriction on the use or disclosure of a record referred to in section #edc7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;a77 for treatment1 payment1 or health care operations2 7#c7 covered entities should make every reasonable effort to the extent feasible to comply with a patient's request for a restriction regarding such use or disclosure2 7#d7 for purposes of applying section #afd4eja of title #de1 ,code of ,federal ,regulations1 the definition of health care operations shall have the meaning given such term in such section1 except that clause 7v7 of paragraph 7#f7 shall not apply2 and 7#e7 programs creating records referred to in section #edc7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;dd-#b7;a77 should receive positive incentives for discussing with their patients the benefits to consenting to share such records4 #dbbb4 ,nutrition services 7a7 ,definitions ,in this section1 the terms ,assistant ,secretary1 ,secretary1 ,state agency1 and area agency on aging have the meanings given the terms in section #ajb of the ,older ,americans ,act of #aife 7#db ,u4,s4,c4 #cjjb74 7b7 ,nutrition services transfer criteria ,during any portion of the ,,covid-#ai public health emergency declared under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d71 the ,secretary shall allow a ,state agency or an area agency on aging1 without prior approval1 to transfer not more than #ajj percent of the funds received by the ,state agency or area agency on aging1 respectively1 and attributable to funds appropriated under paragraph 7#a7 or 7#b7 of section #cjc7;b7 of the ,older ,americans ,act of #aife 7#db ,u4,s4,c4 #cjbc7;b771 between subpart #a and subpart #b of part ,c 7#db ,u4,s4,c4 #cjcj;d-#b et seq47 for such use as the ,state agency or area agency on aging1 respectively1 considers appropriate to meet the needs of the ,state or area served4 7c 7 ,home-delivered nutrition services waiver ,for purposes of ,state agencies determining the delivery of nutrition services under section #ccg of the ,older ,americans ,act of #aife 7#db ,u4,s4,c4 #cjcj;g71 during the period of the ,,covid-#ai public health emergency declared under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d71 the same meaning shall be given to an individual who is unable to obtain nutrition because the individual is practicing social distancing due to the emergency as is given to an individual who is homebound by reason of illness4 7d7 ,dietary guidelines waiver ,to facilitate implementation of subparts #a and #b of part ,c of title ,,iii of the ,older ,americans ,act of #aife 7#db ,u4,s4,c4 #cjcj;d-#b et seq47 during any portion of the ,,covid-#ai public health emergency declared under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d71 the ,assistant ,secretary shall waive the requirements for meals provided under those subparts to comply with the requirements of clauses 7i7 and 7ii7 of section #cci7b77;,a7 of such ,act 7#db ,u4,s4,c4 #cjcj;g-#ba7b77;,a774 #dbbc4 ,guidance on protected health information ,not later than #ahj days after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services shall issue guidance on the sharing of patients' protected health information pursuant to section #afj4ajc of title #de1 ,code of ,federal ,regulations 7or any successor regulations7 during the public health emergency declared by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 with respect to ,,covid-#ai1 during the emergency involving ,federal primary responsibility determined to exist by the ,president under section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b77 with respect to ,,covid-#ai1 and during the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to ,,covid-#ai4 ,such guidance shall include information on compliance with the regulations promulgated pursuant to section #bfd7;c7 of the ,health ,insurance ,portability and ,accountability ,act of #aiif 7#db ,u4,s4,c4 #acbj;d-#b note7 and applicable policies1 including such policies that may come into effect during such emergencies4 #dbbd4 ,reauthorization of healthy start program ,section #ccj;,h of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;c-#h7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#a71 by striking 1 during fiscal year #bjja and subsequent years12 and 7,b7 in paragraph 7#b71 by inserting or increasing above the national average after areas with high2 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#a71 by striking consumers of project services1 public health departments1 hospitals1 health centers under section #ccj and inserting participants and former participants of project services1 public health departments1 hospitals1 health centers under section #ccj1 ,state substance abuse agencies2 and 7,b7 in paragraph 7#b7-- 7i7 in subparagraph 7,a71 by striking such as low birthweight and inserting including poor birth outcomes 7such as low birthweight and preterm birth7 and social determinants of health2 7ii7 by redesignating subparagraph 7,b7 as subparagraph 7,c72 7iii7 by inserting after subparagraph 7,a71 the following3 7,b7 ,communities with-- 7i7 high rates of infant mortality or poor perinatal outcomes2 or 7ii7 high rates of infant mortality or poor perinatal outcomes in specific subpopulations within the community4 2 and 7iv7 in subparagraph 7,c7 7as so redesignated7-- 7,i7 by redesignating clauses 7i7 and 7ii7 as clauses 7ii7 and 7iii71 respectively2 7,,ii7 by inserting before clause 7ii7 7as so redesignated7 the following3 7i7 collaboration with the local community in the development of the project2 2 7,,iii7 in clause 7ii7 7as so redesignated71 by striking and at the end2 7,,iv7 in clause 7iii7 7as so redesignated71 by striking the period and inserting 2 and2 and 7,v7 by adding at the end the following3 7iv7 the use and collection of data demonstrating the effectiveness of such program in decreasing infant mortality rates and improving perinatal outcomes1 as applicable1 or the process by which new applicants plan to collect this data4 2 7#c7 in subsection 7c7-- 7,a7 by striking ,recipients of grants and inserting the following3 7#a7 ,in general ,recipients of grants 2 and 7,b7 by adding at the end the following3 7#b7 ,other programs ,the ,secretary shall ensure coordination of the program carried out pursuant to this section with other programs and activities related to the reduction of the rate of infant mortality and improved perinatal and infant health outcomes supported by the ,department4 2 7#d7 in subsection 7e7-- 7,a7 in paragraph 7#a71 by striking appropriated-- and all that follows through the end and inserting appropriated #abb1ejj1jjj for each of fiscal years #bjbj through #bjbd42 and 7,b7 in paragraph 7#b77;,b71 by adding at the end the following3 8,evaluations may also include1 to the extent practicable1 information related to-- 7i7 progress toward achieving any grant metrics or outcomes related to reducing infant mortality rates1 improving perinatal outcomes1 or reducing the disparity in health status2 7ii7 recommendations on potential improvements that may assist with addressing gaps1 as applicable and appropriate2 and 7iii7 the extent to which the grantee coordinated with the community in which the grantee is located in the development of the project and delivery of services1 including with respect to technical assistance and mentorship programs4 2 and 7#e7 by adding at the end the following3 7f7 ,,gao report 7#a7 ,in general ,not later than #d years after the date of the enactment of this subsection1 the ,comptroller ,general of the ,united ,states shall conduct an independent evaluation1 and submit to the appropriate ,committees of ,congress a report1 concerning the ,healthy ,start program under this section4 7#b7 ,evaluation ,in conducting the evaluation under paragraph 7#a71 the ,comptroller ,general shall consider1 as applicable and appropriate1 information from the evaluations under subsection 7e77#b77;,b74 7#c7 ,report ,the report described in paragraph 7#a7 shall review1 assess1 and provide recommendations1 as appropriate1 on the following3 7,a7 ,the allocation of ,healthy ,start program grants by the ,health ,resources and ,services ,administration1 including considerations made by such ,administration regarding disparities in infant mortality or perinatal outcomes among urban and rural areas in making such awards4 7,b7 ,trends in the progress made toward meeting the evaluation criteria pursuant to subsection 7e77#b77;,b71 including programs which decrease infant mortality rates and improve perinatal outcomes1 programs that have not decreased infant mortality rates or improved perinatal outcomes1 and programs that have made an impact on disparities in infant mortality or perinatal outcomes4 7,c7 ,the ability of grantees to improve health outcomes for project participants1 promote the awareness of the ,healthy ,start program services1 incorporate and promote family participation1 facilitate coordination with the community in which the grantee is located1 and increase grantee accountability through quality improvement1 performance monitoring1 evaluation1 and the effect such metrics may have toward decreasing the rate of infant mortality and improving perinatal outcomes4 7,d7 ,the extent to which such ,federal programs are coordinated across agencies and the identification of opportunities for improved coordination in such ,federal programs and activities4 4 ,c ,innovation #dcja4 ,removing the cap on ,,ota ,section #cai,l7c77#e77;,a77ii7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#g;e7c77#e77;,a77ii77 is amended to read as follows3 7ii7 ,limitations on authority ,to the maximum extent practicable1 competitive procedures shall be used when entering into transactions to carry out projects under this subsection4 4 #dcjb4 ,extending the priority review program for agents that present national security threats ,section #efe;,a of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;bbb-#d;a7 is amended by striking subsection 7g74 #dcjc4 ,priority zoonotic animal drugs ,chapter ,v of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cea et seq47 is amended by inserting after section #eab the following3 #eab;,a4 ,priority zoonotic animal drugs 7a7 ,in general ,the ,secretary shall1 at the request of the sponsor intending to submit an application for approval of a new animal drug under section #eab7;b77#a7 or an application for conditional approval of a new animal drug under section #ega1 expedite the development and review of such new animal drug if preliminary clinical evidence indicates that the new animal drug1 alone or in combination with #a or more other animal drugs1 has the potential to prevent or treat a zoonotic disease in animals1 including a vector borne-disease1 that has the potential to cause serious adverse health consequences for1 or serious or life-threatening diseases in1 humans4 7b7 ,request for designation ,the sponsor of a new animal drug may request the ,secretary to designate a new animal drug described in subsection 7a7 as a priority zoonotic animal drug4 ,a request for the designation may be made concurrently with1 or at any time after1 the opening of an investigational new animal drug file under section #eab7;j7 or the filing of an application under section #eab7;b77#a7 or #ega4 7c7 ,designation 7#a7 ,in general ,not later than #fj calendar days after the receipt of a request under subsection 7b71 the ,secretary shall determine whether the new animal drug that is the subject of the request meets the criteria described in subsection 7a74 ,if the ,secretary determines that the new animal drug meets the criteria1 the ,secretary shall designate the new animal drug as a priority zoonotic animal drug and shall take such actions as are appropriate to expedite the development and review of the application for approval or conditional approval of such new animal drug4 7#b7 ,actions ,the actions to expedite the development and review of an application under paragraph 7#a7 may include1 as appropriate-- 7,a7 taking steps to ensure that the design of clinical trials is as efficient as practicable1 when scientifically appropriate1 such as by utilizing novel trial designs or drug development tools 7including biomarkers7 that may reduce the number of animals needed for studies2 7,b7 providing timely advice to1 and interactive communication with1 the sponsor 7which may include meetings with the sponsor and review team7 regarding the development of the new animal drug to ensure that the development program to gather the nonclinical and clinical data necessary for approval is as efficient as practicable2 7,c7 involving senior managers and review staff with experience in zoonotic or vector-borne disease to facilitate collaborative1 cross-disciplinary review1 including1 as appropriate1 across agency centers2 and 7,d7 implementing additional administrative or process enhancements1 as necessary1 to facilitate an efficient review and development program4 4 ,d ,finance ,committee #ddja4 ,exemption for telehealth services 7a7 ,in general ,paragraph 7#b7 of section #bbc7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,safe harbor for absence of deductible for telehealth ,in the case of plan years beginning on or before ,december #ca1 #bjba1 a plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services4 4 7b7 ,certain coverage disregarded ,clause 7ii7 of section #bbc7;c77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking or long-term care and inserting long-term care1 or 7in the case of plan years beginning on or before ,december #ca1 #bjba7 telehealth and other remote care4 7c7 ,effective date ,the amendments made by this section shall take effect on the date of the enactment of this ,act4 #ddjb4 ,inclusion of certain over-the-counter medical products as qualified medical expenses 7a7 ,h,s,as ,section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking the last sentence of subparagraph 7,a7 and inserting the following3 ,for purposes of this subparagraph1 amounts paid for menstrual care products shall be treated as paid for medical care42 and 7#b7 by adding at the end the following new subparagraph3 7,d7 ,menstrual care product ,for purposes of this paragraph1 the term menstrual care product means a tampon1 pad1 liner1 cup1 sponge1 or similar product used by individuals with respect to menstruation or other genital-tract secretions4 4 7b7 ,archer ,m,s,as ,section #bbj7;d77#b77;,a7 of such ,code is amended by striking the last sentence and inserting the following3 ,for purposes of this subparagraph1 amounts paid for menstrual care products 7as defined in section #bbc7;d77#b77;,d77 shall be treated as paid for medical care44 7c7 ,health flexible spending arrangements and health reimbursement arrangements ,section #ajf of such ,code is amended by striking subsection 7f7 and inserting the following new subsection3 7f7 ,reimbursements for menstrual care products ,for purposes of this section and section #aje1 expenses incurred for menstrual care products 7as defined in section #bbc7;d77#b77;,d77 shall be treated as incurred for medical care4 4 7d7 ,effective dates 7#a7 ,distributions from savings accounts ,the amendment made by subsections 7a7 and 7b7 shall apply to amounts paid after ,december #ca1 #bjai4 7#b7 ,reimbursements ,the amendment made by subsection 7c7 shall apply to expenses incurred after ,december #ca1 #bjai4 #ddjc4 ,treatment of direct primary care service arrangements 7a7 ,in general ,section #bbc7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,treatment of direct primary care service arrangements 7i7 ,in general ,a direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph 7,a77ii74 7ii7 ,direct primary care service arrangement ,for purposes of this paragraph-- 7,i7 ,in general ,the term direct primary care service arrangement means1 with respect to any individual1 an arrangement under which such individual is provided medical care 7as defined in section #bac7;d77 consisting solely of primary care services provided by primary care practitioners 7as defined in section #ahcc7x77#b77;,a7 of the ,social ,security ,act1 determined without regard to clause 7ii7 thereof71 if the sole compensation for such care is a fixed periodic fee4 7,,ii7 ,limitation ,with respect to any individual for any month1 such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements 7determined without regard to this subclause7 with respect to such individual for such month exceed #aej 7twice such dollar amount in the case of an individual with any direct primary care service arrangement 7as so determined7 that covers more than one individual74 7iii7 ,certain services specifically excluded from treatment as primary care services ,for purposes of this paragraph1 the term primary care services shall not include-- 7,i7 procedures that require the use of general anesthesia1 and 7,,ii7 laboratory services not typically administered in an ambulatory primary care setting4 ,the ,secretary1 after consultation with the ,secretary of ,health and ,human ,services1 shall issue regulations or other guidance regarding the application of this clause4 4 7b7 ,direct primary care service arrangement fees treated as medical expenses ,section #bbc7;d77#b77;,c7 is amended by striking or at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 or1 and by adding at the end the following new clause3 7v7 any direct primary care service arrangement4 4 7c7 ,inflation adjustment ,section #bbc7;g77#a7 of such ,code is amended-- 7#a7 by inserting 1 7c77#a77;,d77ii77,,ii71 after 7b77#b71 each place such term appears1 and 7#b7 in subparagraph 7,b71 by inserting and 7iii7 after clause 7ii7 in clause 7i71 by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by inserting after clause 7ii7 the following new clause3 7iii7 in the case of the dollar amount in subsection 7c77#a77;,d77ii77,,ii7 for taxable years beginning in calendar years after #bjbj1 calendar year #bjai4 04 7d7 ,reporting of direct primary care service arrangement fees on w-#b ,section #fjea7;a7 of such ,code is amended by striking and at the end of paragraph 7#af71 by striking the period at the end of paragraph 7#ag7 and inserting 1 and1 and by inserting after paragraph 7#ag7 the following new paragraph3 7#ah7 in the case of a direct primary care service arrangement 7as defined in section #bbc7;c77#a77;,d77ii77 which is provided in connection with employment1 the aggregate fees for such arrangement for such employee4 4 7e7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjai1 in taxable years ending after such date4 #ddjd4 ,increasing ,medicare telehealth flexibilities during emergency period ,section #aace of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7 is amended-- 7#a7 in subsection 7b77#h71 by striking to an individual by a qualified provider 7as defined in subsection 7g77#c77 and all that follows through the period and inserting 1 the requirements of section #ahcd7m742 and 7#b7 in subsection 7g71 by striking paragraph 7#c74 #ddje4 ,enhancing ,medicare telehealth services for ,federally qualified health centers and rural health clinics during emergency period ,section #ahcd7m7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciem7m77 is amended-- 7#a7 in the first sentence of paragraph 7#a71 by striking ,the ,secretary and inserting ,subject to paragraph 7#h71 the ,secretary2 7#b7 in paragraph 7#b77;,a71 by striking ,the ,secretary and inserting ,subject to paragraph 7#h71 the ,secretary2 7#c7 in paragraph 7#d7-- 7,a7 in subparagraph 7,a71 by striking ,the term and inserting ,subject to paragraph 7#h71 the term2 and 7,b7 in subparagraph 7,f77i71 by striking ,the term and inserting ,subject to paragraph 7#h71 the term2 and 7#d7 by adding at the end the following new paragraph3 7#h7 ,enhancing telehealth services for ,federally qualified health centers and rural health clinics during emergency period 7,a7 ,in general ,during the emergency period described in section #aace7;g77#a77;,b7-- 7i7 the ,secretary shall pay for telehealth services that are furnished via a telecommunications system by a ,federally qualified health center or a rural health clinic to an eligible telehealth individual enrolled under this part notwithstanding that the ,federally qualified health center or rural clinic providing the telehealth service is not at the same location as the beneficiary2 7ii7 the amount of payment to a ,federally qualified health center or rural health clinic that serves as a distant site for such a telehealth service shall be determined under subparagraph 7,b72 and 7iii7 for purposes of this subsection-- 7,i7 the term distant site includes a ,federally qualified health center or rural health clinic that furnishes a telehealth service to an eligible telehealth individual2 and 7,,ii7 the term telehealth services includes a rural health clinic service or ,federally qualified health center service that is furnished using telehealth to the extent that payment codes corresponding to services identified by the ,secretary under clause 7i7 or 7ii7 of paragraph 7#d77;,f7 are listed on the corresponding claim for such rural health clinic service or ,federally qualified health center service4 7,b7 ,special payment rule ,the ,secretary shall develop and implement payment methods that apply under this subsection to a ,federally qualified health center or rural health clinic that serves as a distant site that furnishes a telehealth service to an eligible telehealth individual during such emergency period4 ,such payment methods shall be based on a composite rate that is similar to the payment that applies to payment for comparable telehealth services under the physician fee schedule under section #ahdh4 ,notwithstanding any other provision of law1 the ,secretary may implement such payment methods through program instruction or otherwise4 4 #ddjf4 ,temporary waiver of requirement for face-to-face visits between home dialysis patients and physicians ,section #ahha7;b77#c77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acierr7b77#c77;,b77 is amended-- 7#a7 in clause 7i71 by striking clause 7ii7 and inserting clauses 7ii7 and 7iii72 7#b7 in clause 7ii71 in the matter preceding subclause 7,i71 by striking ,clause 7i7 and inserting ,except as provided in clause 7iii71 clause 7i72 and 7#c7 by adding at the end the following new clause3 7iii7 ,the ,secretary may waive the provisions of clause 7ii7 during the emergency period described in section #aace7;g77#a77;,b74 4 #ddjg4 ,improving care planning for ,medicare home health services 7a7 ,part ,a provisions ,section #ahad7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;f7a77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in the matter preceding subparagraph 7,a71 by inserting 1 a nurse practitioner or clinical nurse specialist 7as such terms are defined in section #ahfa7;aa77#e77 who is working in accordance with ,state law1 or a physician assistant 7as defined in section #ahfa7;aa77#e77 under the supervision of a physician1 who is after in the case of services described in subparagraph 7,c71 a physician2 and 7,b7 in subparagraph 7,c7-- 7i7 by inserting 1 a nurse practitioner1 a clinical nurse specialist1 or a physician assistant 7as the case may be7 after physician the first #b times it appears2 and 7ii7 by striking 1 and1 in the case of a certification made by a physician and all that follows through face-to-face encounter and inserting 1 and1 in the case of a certification made by a physician after ,january #a1 #bjaj1 or by a nurse practitioner1 clinical nurse specialist1 or physician assistant 7as the case may be7 after a date specified by the ,secretary 7but in no case later than the date that is #f months after the date of the enactment of the ,,cares ,act71 prior to making such certification a physician1 nurse practitioner1 clinical nurse specialist1 or physician assistant must document that a physician1 nurse practitioner1 clinical nurse specialist1 or physician assistant has had a face-to-face encounter2 7#b7 in the third sentence-- 7,a7 by striking physician certification and inserting certification2 7,b7 by inserting 7or in the case of regulations to implement the amendments made by section #ddjg of the ,,cares ,act1 the ,secretary shall prescribe regulations1 which shall become effective no later than #f months after the enactment of such ,act77 after #aiha2 and 7,c7 by striking a physician who and inserting a physician1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant who2 and 7#c7 in the fourth sentence1 by inserting 1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant after physician2 and 7#d7 in the fifth sentence-- 7,a7 by inserting or no later than six months after the enactment of this legislation for purposes of documentation for certification and recertification made under paragraph 7#b7 by a nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant12 and 7,b7 by inserting 1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant after of the physician4 7b7 ,part ,b provisions ,section #ahce7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acien7a77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in the matter preceding subparagraph 7,a71 by inserting 1 a nurse practitioner or clinical nurse specialist 7as those terms are defined in section #ahfa7;aa77#e77 who is working in accordance with ,state law1 or a physician assistant 7as defined in section #ahfa7;aa77#e77 under the supervision of a physician1 who is after in the case of services described in subparagraph 7,c71 a physician2 and 7,b7 in subparagraph 7,a7-- 7i7 in each of clauses 7ii7 and 7iii7 of subparagraph 7,a7 by inserting 1 a nurse practitioner1 a clinical nurse specialist1 or a physician assistant 7as the case may be7 after physician2 and 7ii7 in clause 7iv71 by striking after ,january #a1 #bjaj and all that follows through face-to-face encounter and inserting made by a physician after ,january #a1 #bjaj1 or by a nurse practitioner1 clinical nurse specialist1 or physician assistant 7as the case may be7 after a date specified by the ,secretary 7but in no case later than the date that is #f months after the date of the enactment of the ,,cares ,act71 prior to making such certification a physician1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant must document that a physician1 nurse practitioner1 clinical nurse specialist1 or physician assistant has had a face-to-face encounter2 7#b7 in the third sentence1 by inserting 1 nurse practitioner1 clinical nurse specialist1 or physician assistant 7as the case may be7 after physician2 7#c7 in the fourth sentence-- 7,a7 by striking physician certification and inserting certification2 7,b7 by inserting 7or in the case of regulations to implement the amendments made by section #ddjg of the ,,cares ,act the ,secretary shall prescribe regulations which shall become effective no later than #f months after the enactment of such ,act77 after #aiha2 and 7,c7 by striking a physician who and inserting a physician1 nurse practitioner1 clinical nurse specialist1 or physician assistant who2 7#d7 in the fifth sentence1 by inserting 1 nurse practitioner1 clinical nurse specialist1 or physician assistant after physician2 and 7#e7 in the sixth sentence-- 7,a7 by inserting or no later than six months after the enactment of this legislation for purposes of documentation for certification and recerification made under paragraph 7#b7 by a nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant1 after ,january #a1 #bjai2 and 7,b7 by inserting 1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 or physician assistant after of the physician4 7c7 ,definition provisions 7#a7 ,home health services ,section #ahfa7m7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciex7m77 is amended-- 7,a7 in the matter preceding paragraph 7#a7-- 7i7 by inserting 1 a nurse practitioner or a clinical nurse specialist 7as those terms are defined in subsection 7aa77#e771 or a physician assistant 7as defined in subsection 7aa77#e77 after physician the first place it appears2 and 7ii7 by inserting 1 a nurse practitioner1 a clinical nurse specialist1 or a physician assistant after physician the second place it appears2 and 7,b7 in paragraph 7#c71 by inserting 1 a nurse practitioner1 a clinical nurse specialist1 or a physician assistant after physician4 7#b7 ,home health agency ,section #ahfa7o77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciex7o77#b77 is amended-- 7,a7 by inserting 1 nurse practitioners or clinical nurse specialists 7as those terms are defined in subsection 7aa77#e771 certified nurse-midwives 7as defined in subsection 7gg771 or physician assistants 7as defined in subsection 7aa77#e77 after physicians2 and 7,b7 by inserting 1 nurse practitioner1 clinical nurse specialist1 certified nurse-midwife1 physician assistant1 after physician4 7#c7 ,covered osteoporosis drug ,section #ahfa7kk77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciex7kk77#a77 is amended by inserting 1 nurse practitioner or clinical nurse specialist 7as those terms are defined in subsection 7aa77#e771 certified nurse-midwive 7as defined in subsection 7gg771 or physician assistant 7as defined in subsection #ahbj7;aa77#e77 after attending physician4 7d7 ,home health prospective payment system provisions ,section #ahie of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;fff7 is amended-- 7#a7 in subsection 7c77#a7-- 7,a7 by striking 7provided under section #ahdb7r772 and 7,b7 by inserting the #a nurse practitioner or clinical nurse specialist 7as those terms are defined in section #ahfa7;aa77#e771 or the physician assistant 7as defined in section #ahfa7;aa77#e77 after physician2 and 7#b7 in subsection 7e7-- 7,a7 in paragraph 7#a77;,a71 by inserting or a nurse practitioner or clinical nurse specialist 7as those terms are defined in section #ahfa7;aa77#e77 after physician2 and 7,b7 in paragraph 7#b7-- 7i7 in the heading1 by striking ,physician certification and inserting ,rule of construction regarding requirement for certification2 and 7ii7 by striking physician4 7e7 ,application to ,medicaid ,the amendments made under this section shall apply under title ,,xix of the ,social ,security ,act in the same manner and to the same extent as such requirements apply under title ,,xviii of such ,act or regulations promulgated thereunder4 7f7 ,effective date ,the ,secretary of ,health and ,human ,services shall prescribe regulations to apply the amendments made by this section to items and services furnished1 which shall become effective no later than six months after the enactment of this legislation4 ,the ,secretary shall promulgate an interim final rule if necessary1 to comply with the required effective date4 #ddjh4 ,adjustment of sequestration 7a7 ,temporary suspension of ,medicare sequestration ,during the period beginning on ,may #a1 #bjbj and ending on ,december #ca1 #bjbj1 the ,medicare programs under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 shall be exempt from reduction under any sequestration order issued before1 on1 or after the date of enactment of this ,act4 7b7 ,extension of direct spending reductions through fiscal year #bjcj ,section #bea;,a7#f7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a7#f77 is amended-- 7#a7 in subparagraph 7,b71 in the matter preceding clause 7i71 by striking through #bjbi and inserting through #bjcj2 and 7#b7 in subparagraph 7,c71 in the matter preceding clause 7i71 by striking fiscal year #bjbi and inserting fiscal year #bjcj4 #ddji4 ,medicare hospital inpatient prospective payment system add-on payment for covid-#ai patients during emergency period 7a7 ,in general ,section #ahhf7;d77#d77;,c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d77#d77;,c77 is amended by adding at the end the following new clause3 7iv7 7,i7 ,for discharges occurring during the emergency period described in section #aace7;g77#a77;,b71 in the case of a discharge that has a principal or secondary diagnosis of ,,covid-#ai1 the ,secretary shall increase the weighting factor for each diagnosis-related group 7with such a principal or secondary diagnosis7 by #ae percent4 7,,ii7 ,any adjustment under subclause 7,i7 shall not be taken into account in applying budget neutrality under clause 7iii74 4 7b7 ,implementation ,notwithstanding any other provision of law1 the ,secretary may implement the amendment made by subsection 7a7 by program instruction or otherwise4 #ddaj4 ,revising payment rates for durable medical equipment under the ,medicare program through duration of emergency period 7a7 ,rural and noncontiguous areas ,the ,secretary of ,health and ,human ,services shall implement section #dad4baj7;g77#i77;iii7 of title #db1 ,code of ,federal ,regulations 7or any successor regulation71 to apply the transition rule described in such section to all applicable items and services furnished in rural areas and noncontiguous areas 7as such terms are defined for purposes of such section7 as planned through ,december #ca1 #bjbj1 and through the duration of the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b771 if longer4 7b7 ,areas other than rural and noncontiguous areas ,with respect to items and services furnished on or after the date that is #cj days after the date of the enactment of this ,act1 the ,secretary of ,health and ,human ,services shall apply section #dad4baj7;g77#i77;iv7 of title #db1 ,code of ,federal ,regulations 7or any successor regulation71 as if the reference to dates of service from ,june #a1 #bjah through ,december #ca1 #bjbj1 based on the fee schedule amount for the area is equal to #ajj percent of the adjusted payment amount established under this section were instead a reference to dates of service from ,march #f1 #bjbj1 through the remainder of the duration of the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b771 based on the fee schedule amount for the area is equal to #ge percent of the adjusted payment amount established under this section and #be percent of the unadjusted fee schedule amount4 #ddaa4 ,providing home and community-based services in acute care hospitals ,section #aijb7;h7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7h77 is amended-- 7#a7 by inserting 7#a7 after 7h72 7#b7 by inserting 1 home and community-based services provided under subsection 7c71 7d71 or 7i7 of section #aiae or under a waiver under section #aaae1 self-directed personal assistance services provided pursuant to a written plan of care under section #aiae7;j71 and home and community-based attendant services and supports under section #aiae7k7 before the period2 and 7#c7 by adding at the end the following3 7#b7 ,nothing in this title1 title ,,xviii1 or title ,,xi shall be construed as prohibiting receipt of any care or services specified in paragraph 7#a7 in an acute care hospital that are-- 7,a7 identified in an individual's person-centered plan of services and supports 7or comparable plan of care72 7,b7 provided to meet needs of the individual that are not met through the provision of hospital services2 7,c7 not a substitute for services that the hospital is obligated to provide through its conditions of participation or under ,federal or ,state law2 and 7,d7 designed to ensure smooth transitions between acute care settings and home and community-based settings1 and to preserve the individual's functions4 4 #ddab4 ,treatment of technology-enabled collaborative learning and capacity building models as medical assistance ,section #aiae of the ,social ,security ,act 7#db ,u4,s4,c4 #acifn7 is amended by adding at the end the following3 7m7 ,technology-enabled collaborative learning and capacity building models 7#a7 ,in general ,a ,state may provide1 as medical assistance1 a technology-enabled collaborative learning and capacity building model used by a provider participating under the ,state plan 7or a waiver of such plan7 without regard to the requirements of section #aijb7;a77#a7 7relating to statewideness71 section #aijb7;a77#aj77;,b7 7relating to comparability71 and section #aijb7;a77#bc7 7relating to freedom of choice of providers74 7#b7 ,requirements ,a ,state shall be eligible for ,federal financial assistance for providing such medical assistance under the following conditions3 7,a7 ,a participating provider uses the technology-enabled collaborative learning and capacity building model to train health professionals 7which may include medical students7 in protocols for responding to a public health emergency during an emergency period1 including any period relating to an outbreak of coronavirus disease #bjai 7,,covid-#ai74 7,b7 ,in accordance with section #aijb7;a77#be71 there are no other third parties liable to pay for the use of such model by a participating provider1 including as reimbursement under a medical1 social1 educational1 or other program4 7,c7 ,the ,state allocates the costs of any part of the use such model which is reimbursable under another federally funded program in accordance with ,,omb ,circular ,a-#hg 7or any related or successor guidance or regulations regarding allocation of costs among federally funded programs7 under an approved cost allocation program4 7#c7 ,nonapplication of time limits ,subsection 7h7 shall not apply to the provision of medical assistance for technology-enabled collaborative learning and capacity building models under this subsection4 7#d7 ,definitions ,in this subsection3 7,a7 ,emergency period ,the term emergency period has the meaning given that term in section #aace7;g77#a74 7,b7 ,technology-enabled collaborative learning and capacity building model ,the term technology-enabled collaborative learning and capacity building model has the meaning given that term in section #b7g7 of the ,expanding ,capacity for ,health ,outcomes ,act 7,public ,law #aad-bgj1 #acj ,stat4 #acie74 4 #ddac4 ,encouraging the development and use of ,,disarm antimicrobial drugs 7a7 ,additional payment for ,,disarm antimicrobial drugs under ,medicare 7#a7 ,in general ,section #ahhf7;d77#e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d77#e77 is amended by adding at the end the following new subparagraph3 7,m7 7i7 7,i7 ,in the case of discharges occurring on or after ,october #a1 #bjba1 and before ,october #a1 #bjbf1 subject to subclause 7,,ii71 the ,secretary shall1 after notice and opportunity for public comment 7in the publications required by subsection 7e77#e7 for a fiscal year or otherwise71 provide for an additional payment under a mechanism 7separate from the mechanism established under subparagraph 7,k771 with respect to such discharges involving any ,,disarm antimicrobial drug1 in an amount equal to-- 7aa7 the amount payable under section #ahdg;,a for such drug during the calendar quarter in which the discharge occurred2 or 7bb7 if no amount for such drug is determined under section #ahdg;,a1 an amount to be determined by the ,secretary in a manner similar to the manner in which payment amounts are determined under section #ahdg;,a based on information submitted by the manufacturer or sponsor of such drug 7as required under clause 7v774 7,,ii7 ,in determining the amount payable under section #ahdg;,a for purposes of items 7aa7 and 7bb7 of subclause 7,i71 subparagraphs 7,a7 and 7,b7 of subsection 7b77#a7 of such section shall be applied by substituting #ajj percent for #ajf percent each place it appears and paragraph 7#h77;,b7 of such section shall be applied by substituting #j percent for #f percent4 7ii7 ,for purposes of this subparagraph1 a ,,disarm antimicrobial drug is-- 7,i7 a drug-- 7aa7 that-- 7,,aa7 is approved by the ,food and ,drug ,administration2 7,,bb7 is designated by the ,food and ,drug ,administration as a qualified infectious disease product under subsection 7d7 of section #eje;,e of the ,federal ,food1 ,drug1 and ,cosmetic ,act2 and 7,,cc7 has received an extension of its exclusivity period pursuant to subsection 7a7 of such section2 and 7bb7 that has been designated by the ,secretary pursuant to the process established under clause 7iv77,i77bb72 or 7,,ii7 an antibacterial or antifungal biological product-- 7aa7 that is licensed for use1 or an antibacterial or antifungal biological product for which an indication is first licensed for use1 by the ,food and ,drug ,administration on or after ,june #e1 #bjad1 under section #cea7;a7 of the ,public ,health ,service ,act for human use to treat serious or life-threatening infections1 as determined by the ,food and ,drug ,administration1 including those caused by1 or likely to be caused by-- 7,,aa7 an antibacterial or antifungal resistant pathogen1 including novel or emerging infectious pathogens2 or 7,,bb7 a qualifying pathogen 7as defined under section #eje;,e7f7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act72 and 7bb7 has been designated by the ,secretary pursuant to the process established under clause 7iv77,i77bb74 7iii7 ,the mechanism established pursuant to clause 7i7 shall provide that the additional payment under clause 7i7 shall-- 7,i7 with respect to a discharge1 only be made to a subsection 7d7 hospital that1 as determined by the ,secretary-- 7aa7 is participating in the ,national ,healthcare ,safety ,network ,antimicrobial ,use and ,resistance ,module of the ,centers for ,disease ,control and ,prevention or a similar reporting program1 as specified by the ,secretary1 relating to antimicrobial drugs2 and 7bb7 has an antimicrobial stewardship program that aligns with the ,core ,elements of ,hospital ,antibiotic ,stewardship ,programs of the ,centers for ,disease ,control and ,prevention or the ,antimicrobial ,stewardship ,standard set by the ,joint ,commission2 and 7,,ii7 apply to discharges occurring on or after ,october #a of the year in which the drug or biological product is designated by the ,secretary as a ,,disarm antimicrobial drug4 7iv7 7,i7 ,the mechanism established pursuant to clause 7i7 shall provide for a process for-- 7aa7 a manufacturer or sponsor of a drug or biological product to request the ,secretary to designate the drug or biological product as a ,,disarm antimicrobial drug2 and 7bb7 the designation by the ,secretary of drugs and biological products as ,,disarm antimicrobial drugs4 7,,ii7 ,a designation of a drug or biological product as a ,,disarm antimicrobial drug may be revoked by the ,secretary if the ,secretary determines that-- 7aa7 the drug or biological product no longer meets the requirements for a ,,disarm antimicrobial drug under clause 7ii72 7bb7 the request for such designation contained an untrue statement of material fact2 or 7cc7 clinical or other information that was not available to the ,secretary at the time such designation was made shows that-- 7,,aa7 such drug or biological product is unsafe for use or not shown to be safe for use for individuals who are entitled to benefits under part ,a2 or 7,,bb7 an alternative to such drug or biological product is an advance that substantially improves the diagnosis or treatment of such individuals4 7,,iii7 ,not later than ,october #a1 #bjba1 and annually thereafter through ,october #a1 #bjbe1 the ,secretary shall publish in the ,federal ,register a list of the ,,disarm antimicrobial drugs designated under this subparagraph pursuant to the process established under clause 7iv77,i77bb74 7v7 7,i7 ,for purposes of determining additional payment amounts under clause 7i71 a manufacturer or sponsor of a drug or biological product that submits a request described in clause 7iv77,i77aa7 shall submit to the ,secretary information described in section #aibg7;b77#c77;,a77iii74 7,,ii7 ,the penalties for failure to provide timely information under clause 7i7 of subparagraph 7,c7 of section #aibg7;b77#c7 and for providing false information under clause 7ii7 of such subparagraph shall apply to manufacturers and sponsors of a drug or biological product under this section with respect to information under subclause 7,i7 in the same manner as such penalties apply to manufacturers under such clauses with respect to information under subparagraph 7,a7 of such section4 7vi7 ,the mechanism established pursuant to clause 7i7 shall provide that-- 7,i7 except as provided in subclause 7,,ii71 no additional payment shall be made under this subparagraph for discharges involving a ,,disarm antimicrobial drug if any additional payments have been made for discharges involving such drug as a new medical service or technology under subparagraph 7,k72 7,,ii7 additional payments may be made under this subparagraph for discharges involving a ,,disarm antimicrobial drug if any additional payments have been made for discharges occurring prior to the date of enactment of this subparagraph involving such drug as a new medical service or technology under subparagraph 7,k72 and 7,,iii7 no additional payment shall be made under subparagraph 7,k7 for discharges involving a ,,disarm antimicrobial drug as a new medical service or technology if any additional payments for discharges involving such drug have been made under this subparagraph4 4 7#b7 ,conforming amendment ,section #ahhf7;d77#e77,k77ii77,,iii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d77#e77,k77ii77,,iii77 is amended by striking provide and inserting subject to subparagraph 7,m77vi71 provide4 7b7 ,study and reports on removing barriers to the development of ,,disarm antimicrobial drugs 7#a7 ,study ,the ,comptroller ,general of the ,united ,states 7in this subsection referred to as the ,comptroller ,general7 shall1 in consultation with the ,director of the ,national ,institutes of ,health1 the ,commissioner of ,food and ,drugs1 the ,administrator of the ,centers for ,medicare ,medicaid ,services1 and the ,director of the ,centers for ,disease ,control and ,prevention1 conduct a study to-- 7,a7 identify and examine the barriers that prevent the development of ,,disarm antimicrobial drugs 7as defined in section #ahhf7;d77#e77,m77ii7 of the ,social ,security ,act1 as added by subsection 7a772 and 7,b7 develop recommendations for actions to be taken in order to overcome any barriers identified under subparagraph 7,a74 7#b7 ,report ,october #a1 #bjbe1 the ,comptroller ,general shall submit to ,congress a report containing the preliminary results of the study conducted under paragraph 7#a71 together with recommendations for such legislation and administrative action as the ,comptroller ,general determines appropriate4 #ddad4 ,novel medical products 7a7 ,expedited coding of novel medical products ,section #aagd7;b77#b77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;d-#c7;b77#b77;,b77 is amended by adding at the end the following new clauses3 7iii7 ,expedited coding of novel medical products 7,i7 ,in general ,notwithstanding paragraph 7#a71 in the case of a novel medical product 7as defined in clause 7iv771 the ,secretary shall make modifications to the ,,hcpcs code set at least once every quarter4 7,,ii7 ,request ,upon the written confidential request of a manufacturer of a novel medical product1 the ,secretary shall make a determination whether to assign a ,,hcpcs code to such product4 ,such request may occur on or after the date on which the product receives a designation as a breakthrough therapy under section #ejf7;a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef7;a771 a breakthrough device under section #eae;,b of such ,act 7#ba ,u4,s4,c4 #cfj;e-#c71 or a regenerative advanced therapy under section #ejf7;g7 of such ,act 7#ba ,u4,s4,c4 #cef7;g774 7,,iii7 ,deadline for determination2 notification ,the ,secretary shall-- 7aa7 not later than #ahj calendar days after receiving the request of a manufacturer under subclause 7,,ii71 make a determination under such subclause with respect to the request2 and 7bb7 not later than #cj calendar days after making such determination1 notify the manufacturer of the determination4 7,,iv7 ,monitoring utilization and outcomes ,a ,,hcpcs code assigned under this clause shall allow for the reliable monitoring of utilization and outcomes of the novel medical product as described in clause 7vi74 7,v7 ,effective date of code assignment ,if the ,secretary makes a determination to assign a ,,hcpcs code to a product under subclause 7,,ii71 such code-- 7aa7 may be assigned within the first quarter after the manufacturer files1 with respect to such product1 a new drug application under section #eje7;b7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cee7;b771 a biological product license application under section #cea7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfb7;a771 a premarket application under section #eae7;c7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;e7c771 a report under section #eaj7k7 of such ,act 7#ba ,u4,s4,c4 #cfjk71 or a request for classification under section #eac7;f77#b7 of such ,act 7#ba ,u4,s4,c4 #cfj;c7f77#b772 and 7bb7 may not take effect before the date the product is approved1 cleared1 or licensed by the ,food and ,drug ,administration4 7,,vi7 ,trade secrets and confidential information ,no information submitted under subclause 7,,ii7 shall be construed as authorizing the ,secretary to disclose any information that is a trade secret or confidential information subject to section #eeb7;b77#d7 of title #e1 ,united ,states ,code4 7iv7 ,novel medical product defined ,for purposes of this subparagraph1 the term novel medical product means a drug1 biological product1 or medical device-- 7,i7 that has not been assigned a ,,hcpcs code2 and 7,,ii7 that has been designated as a breakthrough therapy under section #ejf7;a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef7;a771 a breakthrough device under section #eae;,b of such ,act 7#ba ,u4,s4,c4 #cfj;e-#c71 or a regenerative advanced therapy under section #ejf7;g7 of such ,act 7#ba ,u4,s4,c4 #cef7;g774 7v7 ,,hcpcs defined ,for purposes of this subparagraph1 the term ,,hcpcs means the ,healthcare ,common ,procedure ,coding ,system4 7vi7 ,inpatient products ,the ,secretary shall establish a code modifier within the hospital inpatient prospective payment system under section #ahhf7;d7 to track the utilization and outcomes of novel medical products that are assigned a ,,hcpcs code pursuant to the expedited coding process under clause 7iii7 and are furnished by hospitals in inpatient settings4 4 7b7 ,coverage determinations for novel medical products ,section #ahfb7l7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciey7l77 is amended by adding at the end the following new paragraph3 7#g7 ,coverage pathway for novel medical products 7,a7 ,in general ,the ,secretary shall facilitate an efficient coverage pathway to expedite a national coverage decision for coverage with evidence development process under this title for novel medical products described in subparagraph 7,d74 ,the ,secretary shall review such novel medical products for the coverage process on an expedited basis1 beginning as soon as the ,secretary assigns a ,,hcpcs code to the product under clause 7iii77,v77aa7 of section #aagd7;b77#b77;,b74 7,b7 ,determination of coverage with evidence development ,such coverage pathway shall include1 with respect to such novel medical products1 if the ,secretary determines coverage with evidence development is appropriate1 issuance of a national coverage determination of coverage with evidence development for a period up to1 but not to exceed1 #d years from the date of such determination4 7,c7 ,modernizing payment options for novel medical products ,not later than #d years after issuing such national coverage determination1 the ,secretary shall submit to ,congress and to the manufacturer of the novel medical product a report providing options for alternative payment models under this title for the novel medical product or class of such products1 which may include the utilization of existing models in the commercial health insurance market4 ,such report shall include any recommendations for legislation and administrative action as the ,secretary determines appropriate to facilitate such payment arrangements4 7,d7 ,novel medical products described ,for purposes of this paragraph1 a novel medical product described in this subparagraph is a novel medical product1 as defined in clause 7iv7 of section #aagd7;b77#b77;,b71 that is assigned a ,,hcpcs code pursuant to the expedited coding process under clause 7iii7 of such section4 7,e7 ,clarification ,nothing in this paragraph shall prevent the ,secretary from issuing a noncoverage or a national coverage determination for a novel medical product4 4 7c7 ,enhancing coordination with the ,food and ,drug ,administration 7#a7 ,public ,meeting 7,a7 ,in general ,not later than #ab months after the date of the enactment of this ,act1 the ,secretary shall convene a public meeting for the purposes of discussing and providing input on improvements to coordination between the ,food and ,drug ,administration and the ,centers for ,medicare ,medicaid ,services in preparing for the availability of novel medical products 7as defined in section #aagd7;b77#b77;,b77iv7 of the ,social ,security ,act1 as added by subsection 7a77 on the market in the ,united ,states4 7,b7 ,attendees ,the public meeting shall include-- 7i7 representatives of relevant ,federal agencies1 including representatives from each of the medical product centers within the ,food and ,drug ,administration and representatives from the coding1 coverage1 and payment offices within the ,centers for ,medicare ,medicaid ,services2 7ii7 stakeholders with expertise in the research and development of novel medical products1 including manufacturers of such products2 7iii7 representatives of commercial health insurance payers2 7iv7 stakeholders with expertise in the administration and use of novel medical products1 including physicians2 and 7v7 stakeholders representing patients and with expertise in the utilization of patient experience data in medical product development4 7,c7 ,topics ,the public meeting shall include a discussion of-- 7i7 the status of the drug and medical device development pipeline related to the availability of novel medical products2 7ii7 the anticipated expertise necessary to review the safety and effectiveness of such products at the ,food and ,drug ,administration and current gaps in such expertise1 if any2 7iii7 the expertise necessary to make coding1 coverage1 and payment decisions with respect to such products within the ,centers for ,medicare ,medicaid ,services1 and current gaps in such expertise1 if any2 7iv7 trends in the differences in the data necessary to determine the safety and effectiveness of a novel medical product and the data necessary to determine whether a novel medical product meets the reasonable and necessary requirements for coverage and payment under title ,,xviii of the ,social ,security ,act pursuant to section #ahfb7;a77#a77;,a7 of such ,act 7#db ,u4,s4,c4 #aciey7a77#a77;,a772 7v7 the availability of information for sponsors of such novel medical products to meet each of those requirements2 and 7vi7 the coordination of information related to significant clinical improvement over existing therapies for patients between the ,food and ,drug ,administration and the ,centers for ,medicare ,medicaid ,services with respect to novel medical products4 7,d7 ,trade secrets and confidential information ,no information discussed as a part of the public meeting under this paragraph shall be construed as authorizing the ,secretary to disclose any information that is a trade secret or confidential information subject to section #eeb7;b77#d7 of title #e1 ,united ,states ,code4 7#b7 ,improving transparency of criteria for ,medicare coverage 7,a7 ,updating guidance ,not later than #ah months after the public meeting under paragraph 7#a71 the ,secretary of ,health and ,human ,services shall update the final guidance entitled ,national ,coverage ,determinations with ,data ,collection as a ,condition of ,coverage3 ,coverage with ,evidence ,development to improve the availability and coordination of information as described in clauses 7iv7 through 7vi7 of paragraph 7#a77;,c71 and clarify novel medical product clinical data requirements to meet reasonable and necessary requirements for coverage and payment under title ,,xviii of the ,social ,security ,act4 7,b7 ,finalizing updated guidance ,not later than #ab months after issuing draft guidance under subparagraph 7,a71 the ,secretary shall finalize the updated guidance4 7d7 ,report on coding1 coverage1 and payment processes under ,medicare for new medical products 7#a7 ,in general ,not later than #ab months after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services shall publish a report on the internet website of the ,department of ,health and ,human ,services regarding processes under the ,medicare program under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 with respect to the coding1 coverage1 and payment of medical products described in paragraph 7#b74 ,such report shall include the following3 7,a7 ,a description of challenges in the coding1 coverage1 and payment processes under the ,medicare program for medical products described in such paragraph4 7,b7 ,recommendations to-- 7i7 incorporate patient experience data 7such as the impact of a disease or condition on the lives of patients and patient treatment preferences7 into the coverage and payment processes within the ,centers for ,medicare ,medicaid ,services2 7ii7 decrease the length of time to make national and local coverage determinations under the ,medicare program 7as those terms are defined in subparagraph 7,a7 and 7,b71 respectively1 of section #ahfb7l77#f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciey7l77#f7772 7iii7 streamline the coverage process under the ,medicare program and incorporate input from relevant stakeholders into such coverage determinations2 and 7iv7 identify potential mechanisms to incorporate novel payment designs similar to those in development in commercial insurance plans and ,state plans under title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr et seq47 into the ,medicare program4 7#b7 ,medical products described ,for purposes of paragraph 7#a71 a medical product described in this paragraph is a medical product1 including a drug1 biological 7including gene and cell therapy and gene editing71 or medical device1 that has been designated as a breakthrough therapy under section #ejf7;a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cef7;a771 a breakthrough device under section #eae;,b of such ,act 7#ba ,u4,s4,c4 #cfj;e-#c71 or a regenerative advanced therapy under section #ejf7;g7 of such ,act 7#ba ,u4,s4,c4 #cef7;g774 ,,ii ,education provisions #deja4 ,short title ,this title may be cited as the ,,covid-#ai ,pandemic ,education ,relief ,act of #bjbj4 #dejb4 ,definitions 7a7 ,definitions ,in this title3 7#a7 ,qualifying emergency ,the term qualifying emergency means-- 7,a7 a public health emergency declared by the ,secretary of ,health and ,human ,services pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d72 7,b7 an event for which the ,president declared a major disaster or an emergency under section #dja or #eja1 respectively1 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagj and #eaia72 or 7,c7 a national emergency declared by the ,president under section #bja of the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq474 7#b7 ,institution of higher education ,the term institution of higher education has the meaning of the term under section #ajb of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjb74 7#c7 ,secretary ,the term ,secretary means the ,secretary of ,education4 #dejc4 ,campus-based aid waivers 7a7 ,waiver of non-federal share requirement ,notwithstanding sections #dac;,c7a77#b7 and #ddc7;b77#e7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;b-#b7;a77#b7 and #ajhg-ec7;b77#e771 with respect to funds made available for award years #bjai-bjbj and #bjbj-bjba1 the ,secretary shall waive the requirement that a participating institution of higher education provide a non-,federal share to match ,federal funds provided to the institution for the programs authorized pursuant to subpart #c of part ,a and part ,c of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;b et seq4 and #ajhg-ea et seq474 7b7 ,authority to reallocate ,notwithstanding sections #dac;,d1 #ddb1 and #dhh of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;b-#c1 #ajhg-eb1 and #ajie71 during a period of a qualifying emergency1 an institution may transfer up to #ajj percent of the institution's unexpended allotment under section #ddb of such ,act to the institution's allotment under section #dac;,d of such ,act1 but may not transfer any funds from the institution's unexpended allotment under section #dac;,d of such ,act to the institution's allotment under section #ddb of such ,act4 #dejd4 ,use of supplemental educational opportunity grants for emergency aid 7a7 ,in general ,notwithstanding section #dac;,b of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;b-#a71 an institution of higher education may reserve any amount of an institution's allocation under subpart #c of part ,a of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;b et seq47 for a fiscal year to award1 in such fiscal year1 emergency financial aid grants to assist undergraduate or graduate students for unexpected expenses and unmet financial need as the result of a qualifying emergency4 7b7 ,determinations ,in determining eligibility for and awarding emergency financial aid grants under this section1 an institution of higher education may-- 7#a7 waive the amount of need calculation under section #dga of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgkk72 7#b7 allow for a student affected by a qualifying emergency to receive funds in an amount that is not more than the maximum ,federal ,pell ,grant for the applicable award year2 and 7#c7 utilize a contract with a scholarship-granting organization designated for the sole purpose of accepting applications from or disbursing funds to students enrolled in the institution of higher education1 if such scholarship-granting organization disburses the full allocated amount provided to the institution of higher education to the recipients4 7c7 ,special rule ,any emergency financial aid grants to students under this section shall not be treated as other financial assistance for the purposes of section #dga of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgkk74 #deje4 ,federal work-study during a qualifying emergency 7a7 ,in general ,in the event of a qualifying emergency1 an institution of higher education participating in the program under part ,c of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg-ea et seq47 may make payments under such part to affected work-study students1 for the period of time 7not to exceed one academic year7 in which affected students were unable to fulfill the students' work-study obligation for all or part of such academic year due to such qualifying emergency1 as follows3 7#a7 ,payments may be made under such part to affected work-study students in an amount equal to or less than the amount of wages such students would have been paid under such part had the students been able to complete the work obligation necessary to receive work study funds1 as a one time grant or as multiple payments4 7#b7 ,payments shall not be made to any student who was not eligible for work study or was not completing the work obligation necessary to receive work study funds under such part prior to the occurrence of the qualifying emergency4 7#c7 ,any payments made to affected work-study students under this subsection shall meet the matching requirements of section #ddc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg-ec71 unless such matching requirements are waived by the ,secretary of ,education4 7b7 ,definition of affected work-study student ,in this section1 the term affected work-study student means a student enrolled at an eligible institution participating in the program under part ,c of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg-ea et seq47 who-- 7#a7 received a work-study award under section #ddc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg-ec7 for the academic year during which a qualifying emergency occurred2 7#b7 earned ,federal work-study wages from such eligible institution for such academic year2 and 7#c7 was prevented from fulfilling the student's work-study obligation for all or part of such academic year due to such qualifying emergency4 #dejf4 ,adjustment of subsidized loan usage limits ,notwithstanding section #dee7q77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7q77#c771 the ,secretary shall exclude from a student's period of enrollment for purposes of loans made under part ,d of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et seq47 any semester 7or the equivalent7 during which the student was unable to remain enrolled in school as a result of a qualifying emergency1 if the ,secretary is able to administer such policy in a manner that limits complexity and the burden on the student4 #dejg4 ,exclusion from ,federal ,pell ,grant duration limit ,the ,secretary shall exclude from a student's ,federal ,pell ,grant duration limit under section #dja7;c77#e7 of the ,higher ,education ,act of #aife 7#b ,u4,s4,c4 #ajgj;a7c77#e77 any semester 7or the equivalent7 that the student does not complete due to a qualifying emergency if the ,secretary is able to administer such policy in a manner that limits complexity and the burden on the student4 #dejh4 ,institutional refunds and ,federal student loan flexibility 7a7 ,institutional waiver ,the ,secretary may waive the institutional requirement in section #dhd;,b of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia;b7 with respect to the amount of grant or loan assistance 7other than assistance received under part ,c of title ,,iv of such ,act7 to be returned to the title ,,iv programs if a recipient of assistance under title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq47 withdraws from the institution during the payment period or period of enrollment as a result of a qualifying emergency4 7b7 ,student waiver ,the ,secretary may waive the amounts that students are required to return in section #dhd;,b of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia;b7 with respect to ,federal ,pell ,grants or other grant assistance if the withdrawals on which the returns are based on withdrawals by students who withdrew from the institution as a result of a qualifying emergency4 7c7 ,canceling loan obligation ,notwithstanding any other provision of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq471 the ,secretary shall cancel the borrower's obligation to repay the portion of a loan made under part ,d of title ,,iv of such ,act for a recipient of assistance who withdraws from the institution during the payment period as a result of a qualifying emergency4 7d7 ,approved leave of absence ,notwithstanding any other provision of law1 for purposes of receiving assistance under title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq471 an institution of higher education may1 as a result of a qualifying emergency1 provide a student with an approved leave of absence that does not require the student to return at the same point in the academic program that the student began the leave of absence if the student returns within the same semester 7or the equivalent74 #deji4 ,satisfactory progress ,notwithstanding section #dhd of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia71 in determining whether a student is maintaining satisfactory progress for purposes of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq471 an institution of higher education may1 as a result of a qualifying emergency1 exclude from the quantitative component of the calculation any attempted credits that were not completed by such student without requiring an appeal by such student4 #deaj4 ,continuing education at affected foreign institutions 7a7 ,in general ,notwithstanding section #dha7;b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhh7;b771 with respect to a foreign institution1 in the case of a public health emergency1 major disaster or emergency1 or national emergency declared by the applicable government authorities in the country in which the foreign institution is located1 the ,secretary may permit any part of an otherwise eligible program to be offered via distance education for the duration of such emergency or disaster and the following payment period for purposes of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq474 7b7 ,eligibility ,an otherwise eligible program that is offered in whole or in part through distance education by a foreign institution between ,march #a1 #bjbj1 and the date of enactment of this ,act shall be deemed eligible for the purposes of part ,d of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et seq47 for the duration of the qualifying emergency and the following payment period for purposes of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq474 ,not later than ,june #cj1 #bjbj1 an institution of higher that uses the authority provided in the previous sentence shall report such use to the ,secretary4 7c7 ,report ,not later than #ahj days after the date of enactment of this ,act1 and every #ahj days thereafter for the duration of the qualifying emergency and the following payment period1 the ,secretary shall submit to the authorizing committees 7as defined in section #ajc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjc77 a report that identifies each foreign institution that carried out a distance education program authorized under this section4 7d7 ,written arrangements 7#a7 ,in general ,notwithstanding section #ajb of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjb71 for the duration of a qualifying emergency and the following payment period1 the ,secretary may allow a foreign institution to enter into a written arrangement with an institution of higher education located in the ,united ,states that participates in the ,federal ,direct ,loan ,program under part ,d of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et seq47 for the purpose of allowing a student of the foreign institution who is a borrower of a loan made under such part to take courses from the institution of higher education located in the ,united ,states4 7#b7 ,form of arrangements 7,a7 ,public or other nonprofit institutions ,a foreign institution that is a public or other nonprofit institution may enter into a written arrangement under subsection 7a7 only with an institution of higher education described in section #aja of such ,act 7#bj ,u4,s4,c4 #ajja74 7,b7 ,other institutions ,a foreign institution that is a graduate medical school1 nursing school1 or a veterinary school and that is not a public or other nonprofit institution may enter into a written arrangement under subsection 7a7 with an institution of higher education described in section #aja or section #ajb of such ,act 7#bj ,u4,s4,c4 #ajja and #ajjb74 7#c7 ,report use ,not later than ,june #cj1 #bjbj1 an institution of higher that uses the authority described in paragraph 7#b7 shall report such use to the ,secretary4 7#d7 ,report from the secretary ,not later than #ahj days after the date of enactment of this ,act1 and every #ahj days thereafter for the duration of the qualifying emergency and the following payment period1 the ,secretary shall submit to the authorizing committees 7as defined in section #ajc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjc77 a report that identifies each foreign institution that entered into a written arrangement authorized under subsection 7a74 #deaa4 ,national emergency educational waivers 7a7 ,in general ,notwithstanding any other provision of law1 the ,secretary of ,education may waive any statutory or regulatory provision described under subparagraphs 7,a7 through 7,c7 of subsection 7b77#a7 if the ,secretary determines that such a waiver is necessary and appropriate due to the emergency involving ,federal primary responsibility determined to exist by the ,president under the section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b77 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai74 7b7 ,applicable provisions of law 7#a7 ,in general ,the ,secretary of ,education may waive any statutory or regulatory requirement 7such as those requirements related to assessments1 accountability1 allocation of funds1 and reporting71 for which a waiver request is submitted under subsection 7c71 if the ,secretary determines that such a waiver is necessary and appropriate as described in subsection 7a71 under the following provisions of law3 7,a7 ,the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcja et seq474 7,b7 ,the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf 7#bj ,u4,s4,c4 #bcja et seq474 7,c7 ,the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq474 7#b7 ,limitation ,the ,secretary of ,education shall not waive under this section any statutory or regulatory requirements relating to applicable civil rights laws4 7c7 ,requests for waivers 7#a7 ,in general ,in addition to any provision waived by the ,secretary under subsection 7a71 a ,state1 ,state educational agency1 local educational agency1 ,indian tribe1 or institution of higher education that desires a waiver from any statutory or regulatory provision described under subparagraphs 7,a7 through 7,c7 of subsection 7b77#a7 that the ,secretary has not already waived in accordance with subsection 7a71 may submit a waiver request to the ,secretary in accordance with this subsection4 7#b7 ,requests submitted ,a request for a waiver under this subsection shall-- 7,a7 identify the ,federal programs affected by the requested waiver2 7,b7 describe which ,federal statutory or regulatory requirements are to be waived2 and 7,c7 describe how the emergency involving ,federal primary responsibility determined to exist by the ,president under the section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b77 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 prevents or otherwise restricts the ability of the ,state1 ,state educational agency1 local educational agency1 ,indian tribe1 or institution of higher education to comply with such statutory or regulatory requirements4 7#c7 ,secretary approval 7,a7 ,in general ,except as provided under subparagraph 7,b71 the ,secretary of ,education shall approve or disapprove a waiver request submitted under paragraph 7#a7 not more than #ae days after the date on which such request is submitted4 7,b7 ,exceptions ,the ,secretary of ,education may disapprove a waiver request submitted under paragraph 7#a71 only if the ,secretary determines that-- 7i7 the waiver request does not meet the requirements of this section2 7ii7 the waiver is not permitted pursuant to subsection 7b77#b72 or 7iii7 the description required under paragraph 7#b77;,c7 provides insufficient information to demonstrate that the waiving of such requirements is necessary or appropriate consistent with subsection 7a74 7#d7 ,duration 7,a7 ,in general ,except as provided in paragraph 7,b71 a waiver approved by the ,secretary of ,education under this subsection may be for a period not to exceed #a academic year4 7,b7 ,extension ,the ,secretary of ,education may extend the period described under subparagraph 7,a7 if the ,state1 ,state educational agency1 local educational agency1 ,indian tribe1 or institution of higher education demonstrates to the ,secretary that extending the waiving of such requirements is necessary and appropriate consistent with subsection 7a74 7d7 ,reporting and publication 7#a7 ,notifying congress ,not later than #g days after granting a waiver under this section1 the ,secretary of ,education shall notify the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate1 the ,committee on ,appropriations of the ,senate1 the ,committee on ,education and ,labor of the ,house of ,representatives1 and the ,committee on ,appropriations of the ,house of ,representatives of such waiver4 7#b7 ,publication ,not later than #cj days after granting a waiver under this section1 the ,secretary of ,education shall publish a notice of the ,secretary's decision in the ,federal ,register and on the website of the ,department of ,education4 7#c7 ,,idea report ,not later than #cj days after the date of enactment of this ,act1 the ,secretary of ,education shall prepare and submit a report to the ,committee on ,health1 ,education1 ,labor1 and ,pensions and the ,committee on ,appropriations of the ,senate1 and the ,committee on ,education and ,labor and the ,committee on ,appropriations of the ,house of ,representatives1 with recommendations on any additional waivers the ,secretary believes are necessary to be enacted into law under the ,individuals with ,disabilities ,education ,act 7#bj ,u4,s4,c4 #adja et seq47 and the ,rehabilitation ,act of #aigc 7#bi ,u4,s4,c4 #gja et seq47 to provide limited flexibility to ,states and local educational agencies to meet the unique needs of students with disabilities during the emergency involving ,federal primary responsibility determined to exist by the ,president under the section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b77 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai74 #deab4 ,,hbcu ,capital financing 7a7 ,deferment period 7#a7 ,in general ,notwithstanding any provision of title ,,iii of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajea et seq471 or any regulation promulgated under such title1 the ,secretary may grant a deferment1 for a period of a qualifying emergency to an institution that has received a loan under part ,d of title ,,iii of such ,act 7#bj ,u4,s4,c4 #ajff et seq474 7#b7 ,terms ,during the deferment period granted under this subsection-- 7,a7 the institution shall not be required to pay any periodic installment of principal required under the loan agreement for such loan2 and 7,b7 the ,secretary shall make principal payments otherwise due under the loan agreement4 7#c7 ,closing ,at the closing of a loan deferred under this subsection1 terms shall be set under which the institution shall be required to repay the ,secretary for the payments of principal made by the ,secretary during the deferment1 on a schedule that begins upon repayment to the lender in full on the loan agreement4 7b7 ,termination date 7#a7 ,in general ,except as provided in paragraph 7#b71 the authority provided under this section to grant a loan deferment under subsection 7a71 shall terminate on the date that is the end of the qualifying emergency4 7#b7 ,duration ,any provision of a loan agreement or insurance agreement modified or waived by the authority under this section shall remain so modified or waived for the duration of the period covered by the loan agreement or insurance agreement4 7c7 ,report ,not later than #ahj days after the date of enactment of this ,act1 and every #ahj days thereafter during the period beginning on the first day of the qualifying emergency and ending on ,september #cj of the fiscal year following the end of the qualifying emergency1 the ,secretary shall submit to the authorizing committees 7as defined in section #ajc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjc77 a report that identifies each institution that received assistance or a waiver under this section4 #deac4 ,temporary relief for federal student loan borrowers 7a7 ,in general ,the ,secretary shall suspend all payments due for loans made under part ,d of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et seq47 for #c months4 7b7 ,no accrual of interest ,notwithstanding any other provision of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq471 interest shall not accrue on a loan described under subsection 7a7 for which payment was suspended for the period of the suspension4 7c7 ,consideration of payments ,the ,secretary shall deem each month for which a loan payment was suspended under this section as if the borrower of the loan had made a payment for the purpose of any loan forgiveness program authorized under part ,d of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et seq47 for which the borrower would have otherwise qualified4 7d7 ,extension ,the ,secretary may extend the period of suspension described under subsection 7a7 for an additional #c months4 #dead4 ,provisions related to the ,corporation for ,national and ,community ,service 7a7 ,accrual of service hours 7#a7 ,accrual through other service hours 7,a7 ,in general ,notwithstanding any other provision of the ,domestic ,volunteer ,service ,act of #aigc 7#db ,u4,s4,c4 #diej et seq47 or the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abeja et seq471 the ,corporation for ,national and ,community ,service shall allow an individual described in subparagraph 7,b7 to accrue other service hours that will count toward the number of hours needed for the individual's education award4 7,b7 ,affected individuals ,subparagraph 7,a7 shall apply to any individual serving in a position eligible for an educational award under subtitle ,d of title ,i of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abfja et seq47-- 7i7 who is performing limited service due to ,,covid-#ai2 or 7ii7 whose position has been suspended or placed on hold due to ,,covid-#ai4 7#b7 ,provisions in case of early exit ,in any case where an individual serving in a position eligible for an educational award under subtitle ,d of title ,i of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abfja et seq47 was required to exit the position early at the direction of the ,corporation for ,national and ,community ,service1 the ,chief ,executive ,officer of the ,corporation for ,national and ,community ,service may-- 7,a7 deem such individual as having met the requirements of the position2 and 7,b7 award the individual the full value of the educational award under such subtitle for which the individual would otherwise have been eligible4 7b7 ,availability of funds ,notwithstanding any other provision of law1 all funds made available to the ,corporation for ,national and ,community ,service under any ,act1 including the amounts appropriated to the ,corporation under the headings ,operating ,expenses1 ,salaries and ,expenses1 and ,office of the ,inspector ,general under the heading ,corporation for ,national and ,community ,service under title ,,iv of ,division ,a of the ,further ,consolidated ,appropriations ,act1 #bjbj 7,public ,law #aaf-id71 shall remain available for the fiscal year ending ,september #cj1 #bjba4 7c7 ,no required return of grant funds ,notwithstanding section #abi7l77#c77;,a77i7 of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abeha7l77#c77;,a77i771 the ,chief ,executive ,officer of the ,corporation for ,national and ,community ,service may permit fixed-amount grant recipients under such section #abi7l7 to maintain a pro rata amount of grant funds1 at the discretion of the ,corporation for ,national and ,community ,service1 for participants who exited or are serving in a limited capacity due to ,,covid-#ai1 to enable the grant recipients to maintain operations and to accept participants4 7d7 ,extension of terms and age limits ,notwithstanding any other provision of law1 the ,corporation for ,national and ,community ,service may extend the term of service 7for a period not to exceed the #a-year period immediately following the end of the national emergency7 or waive any upper age limit 7except in no case shall the maximum age exceed #bf years of age7 for national service programs carried out by the ,national ,civilian ,community ,corps under subtitle ,e of title ,i of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abfaa et seq471 and the participants in such programs1 for the purposes of-- 7#a7 addressing disruptions due to ,,covid-#ai2 and 7#b7 minimizing the difficulty in returning to full operation due to ,,covid-#ai on such programs and participants4 #deae4 ,workforce response activities 7a7 ,administrative costs ,of the total amount allocated to a local area under section #abh7;b7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cafc7;b77 and section #acc7;b7 of such ,act 7#bi ,u4,s4,c4 #cagc7;b77 and available for administrative costs for program year #bjai1 not more than #bj percent of the total amount may be used by the local board involved for the administrative costs of carrying out local workforce investment activities under chapter #b or chapter #c of subtitle ,b of title ,i of such ,act 7#bi ,u4,s4,c4 #caea et seq471 if the portion of the total amount that exceeds #aj percent of the total amount as described under section #abh7;b77#d77;,a7 of such ,act is used to respond to the ,,covid-#ai national emergency4 7b7 ,rapid response activities 7#a7 ,statewide rapid response ,of the funds available for program year #bjai for statewide activities under section #abh7;a7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cafc7;a771 such funds may be used for statewide rapid response activities as described in section #acd7;a77#b77;,a7 7#bi ,u4,s4,c4 #cagd7;a77#b77;,a77 for responding to the ,,covid-#ai national emergency4 7#b7 ,local boards ,of the funds available to a ,governor under section #acc7;a77#b7 of such ,act 7#bi ,u4,s4,c4 #cagc7;a77#b77 such funds may be released within #cj days to local boards most impacted by the coronavirus at the determination of the ,governor for rapid response activities related to responding to the ,,covid-#ai national emergency4 7c7 ,definitions ,in this section3 7#a7 ,coronavirus ,the term coronavirus means coronavirus as defined in section #ejf of the ,coronavirus ,preparedness and ,response ,supplemental ,appropriations ,act1 #bjbj 7,public ,law #aaf-abc74 7#b7 ,,covid-#ai national emergency ,the term ,,covid-#ai national emergency means the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 on ,march #ac1 #bjbj1 with respect to the coronavirus4 7#c7 ,,wioa terms ,except as otherwise provided1 the terms in this section have the meanings given the terms in section #c of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cajb74 #deaf4 ,technical amendments 7a7 ,in general 7#a7 ,section #fajc7;a77#c7 of the ,internal ,revenue ,code of #aihf1 as amended by the ,,future ,act 7,public ,law #aaf-ia71 is further amended by striking 7#ac71 7#af7 and inserting 7#ac77;,a71 7#ac77;,b71 7#ac77;,c71 7#ac77;,d77i71 7#af74 7#b7 ,section #fajc7p77#c77;,a7 of such ,code1 as so amended1 is further amended by striking 7#ab71 and inserting 7#ab71 7#ac77;,a71 7#ac77;,b71 7#ac77;,c71 7#ac77;,d77i74 7#c7 ,section #fajc7p77#d7 of such ,code1 as so amended1 is further amended by striking 7#ac7 or 7#af7 each place it appears and inserting 7#ac71 or 7#af74 7#d7 ,section #fajc7p77#d7 of such ,code1 as so amended and as amended by paragraph 7#c71 is further amended by striking 7#ac7 each place it appears and inserting 7#ac77;,a71 7#ac77;,b71 7#ac77;,c71 7#ac77;,d77i74 7#e7 ,section #fajc7l77#ac77;,c77ii7 of such ,code1 as added by the ,,future ,act 7,public ,law #aaf-ia71 is amended by striking section #bcf;,a7e77#d7 and inserting section #bfc;,a7e77#d74 7b7 ,effective date ,the amendments made by this section shall apply as if included in the enactment of the ,,future ,act 7,public ,law #aaf-ia74 ,,iii ,labor provisions #dfja4 ,limitation on paid leave ,section #aaj7;b77#b77;,b7 of the ,family and ,medical ,leave ,act of #aiic 7as added by the ,emergency ,family and ,medical ,leave ,expansion ,act7 is amended by striking clause 7ii7 and inserting the following3 7ii7 ,limitation ,an employer shall not be required to pay more than #bjj per day and #aj1jjj in the aggregate for each employee for paid leave under this section4 4 #dfjb4 ,emergency ,paid ,sick ,leave ,act ,limitation ,section #eajb of the ,emergency ,paid ,sick ,leave ,act 7division ,e of the ,families ,first ,coronavirus ,response ,act7 is amended by adding at the end the following3 7f7 ,limitations 7#a7 ,in ,general ,an employer shall not be required to pay more than either-- 7,a7 #eaa per day and #e1aaj in the aggregate for each employee1 when the employee is taking leave for a reason described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a72 or 7,b7 #bjj per day and #b1jjj in the aggregate for each employee1 when the employee is taking leave for a reason described in paragraph 7#d71 7#e71 or 7#f7 of section #eajb7;a74 7#b7 ,expiration of requirement ,an employer's requirement to provide paid leave with respect to a specific employee shall expire at the earlier of-- 7,a7 the time when the employer has paid that employee for paid leave under this section for an equivalent of #hj hours of work2 or 7,b7 upon the employee's return to work after taking paid leave under this section4 4 #dfjc4 ,regulatory ,authorities under the ,emergency ,paid ,sick ,leave ,act ,section #eaaa7b7 of the ,emergency ,paid ,sick ,leave ,act 7division ,e of the ,families ,first ,coronavirus ,response ,act7 is amended by striking section #eajb7;a77#e7 and inserting paragraphs 7#d7 and 7#e7 of section #eajb7;a77#e74 #dfjd4 ,unemployment insurance ,section #ijc7;h77#b77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aajc7;h77#b77;,b771 as added by section #dajb of the ,emergency ,unemployment ,insurance ,stabilization and ,access ,act of #bjbj1 is amended to read as follows3 7,b7 ,the ,state ensures that applications for unemployment compensation1 and assistance with the application process1 are accessible in person1 by phone1 or online4 4 #dfje4 ,,omb ,waiver of ,paid ,family and ,paid ,sick ,leave 7a7 ,family and ,medical ,leave ,act of #aiic ,section #aaj7;a7 of title ,i of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfaa et seq47 7as added by division ,c of the ,families ,first ,coronavirus ,response ,act7 is amended by adding at the end the following new paragraph3 7#d7 ,the ,director of the ,office of ,management and ,budget shall have the authority to exclude for good cause from the requirements under subsection 7b7 certain employers of the ,united ,states ,government with respect to certain categories of ,executive ,branch employees4 4 7b7 ,emergency ,paid ,sick ,leave ,act ,the ,emergency ,paid ,sick ,leave ,act 7division ,e of the ,families ,first ,coronavirus ,response ,act7 is amended by adding at the end the following new section3 #eaab4 ,authority to exclude certain employees ,the ,director of the ,office of ,management and ,budget shall have the authority to exclude for good cause from the definition of employee under section #eaaj7a7 certain employees described in subparagraphs 7,e7 and 7,f7 of such section1 including by exempting certain ,united ,states ,government employers covered by section #eaaj7b77;,a77i77,v7 from the requirements of this title with respect to certain categories of ,executive ,branch employees4 4 #dfjf4 ,paid leave for rehired employees ,section #aaj7;a77#a77;,a7 of the ,family and ,medical ,leave ,act of #aiic1 as added by section #cajb of the ,emergency ,family and ,medical ,leave ,expansion ,act1 is amended to read as follows3 7,a7 ,eligible employee 7i7 ,in general ,in lieu of the definition in sections #aja7b77;,a7 and #aja7b77;,b77ii71 the term eligible employee means an employee who has been employed for at least #cj calendar days by the employer with respect to whom leave is requested under section #ajb7;a77#a77;,f74 7ii7 ,rule regarding rehired employees ,for purposes of clause 7i71 the term employed for at least #cj calendar days1 used with respect to an employee and an employer described in clause 7i71 includes an employee who was laid off by that employer not earlier than ,march #a1 #bjbj1 had worked for the employer for not less than #cj of the last #fj calendar days prior to the employee's layoff1 and was rehired by the employer4 4 #dfjg4 ,advance refunding of credits 7a7 ,payroll credit for required paid sick leave ,section #gjja of division ,g of the ,families ,first ,coronavirus ,response ,act is amended by inserting after subsection 7g7 the following new subsection3 7h7 ,treatment of deposits ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of the tax imposed by section #caaa7;a7 or #cbba7;a7 of such ,code if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 4 7b7 ,credit for sick leave for certain self-employed individuals ,section #gjjb of division ,g of the ,families ,first ,coronavirus ,response ,act is amended by inserting after subsection 7g7 the following new subsection3 7h7 ,advancing credit ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall issue such forms and instructions as are necessary-- 7#a7 to allow the advance payment of the credit under subsection 7a71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 and 7#b7 to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the taxable year4 4 7c7 ,payroll credit for required paid family leave ,section #gjjc of division ,g of the ,families ,first ,coronavirus ,response ,act is amended by inserting after subsection 7g7 the following new subsection3 7h7 ,treatment of deposits ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of the tax imposed by section #caaa7;a7 or #cbba7;a7 of such ,code if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 4 7d7 ,credit for family leave for certain self-employed individuals ,section #gjjd of division ,g of the ,families ,first ,coronavirus ,response ,act is amended by inserting after subsection 7e7 the following new subsection3 7f7 ,advancing credit ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall issue such forms and instructions as are necessary-- 7#a7 to allow the advance payment of the credit under subsection 7a71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 and 7#b7 to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the taxable year4 4 ,e ,temporary ,permit ,use to ,guarantee ,money ,market ,mutual ,funds #ejja4 ,non-applicability of restrictions on ,,esf during national emergency ,section #aca of the ,emergency ,economic ,stabilization ,act of #bjjh 7#ab ,u4,s4,c4 #ebcf7 shall not apply during the national emergency concerning the novel coronavirus disease 7,,covid-#ai7 outbreak declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq474 ,f ,budgetary provisions #fjja4 ,emergency designation 7a7 ,in general ,the amounts provided under this ,act are designated as an emergency requirement pursuant to section #d7;g7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;g774 7b7 ,designation in senate ,in the ,senate1 this ,act is designated as an emergency requirement pursuant to section #daab7;a7 of ,h4 ,con4 ,res4 #ga 7#aaeth ,congress71 the concurrent resolution on the budget for fiscal year #bjah4