,,ii #aafth ,,congress #b;d ,session ,s4 #dcah ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bg1 #bjbj,mr4 ,grassley introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide assistance to ,american workers1 families1 and employers during the ,,covid-#ai pandemic4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,american ,workers1 ,families1 and ,employers ,assistance ,act4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4,,title ,i--,further ,relief for ,workers ,affected by ,coronavirus,sec4 #aja4 ,improvements to ,federal ,pandemic ,unemployment ,compensation to better match lost wages4,sec4 #ajb4 ,supplemental emergency unemployment relief for governmental entities and nonprofit organizations4,sec4 #ajc4 ,conforming eligibility for ,pandemic ,unemployment ,assistance to disaster unemployment assistance and accelerating appeal review4,sec4 #ajd4 ,improvements to ,state unemployment systems and strengthening program integrity4,sec4 #aje4 ,,tanf ,coronavirus ,emergency ,fund4,,title ,,ii--,assistance to ,individuals1 ,families and ,employers to ,reopen the ,economy,subtitle ,a--,relief for ,individuals and ,families,sec4 #bja4 ,additional #bjbj recovery rebates for individuals4,sec4 #bjb4 ,modifications to recovery rebates made under the ,,cares ,act4,subtitle ,b--,job ,creation and ,employment,sec4 #baa4 ,enhanced employee hiring and retention payroll tax credit4,sec4 #bab4 ,expansion of work opportunity credit4,sec4 #bac4 ,safe and healthy workplace tax credit4,sec4 #bad4 ,,covid-#ai assistance provided to independent contractors4,subtitle ,c--,,cares ,act ,clarifications and ,corrections,sec4 #bba4 ,application of special rules to money purchase pension plans4,sec4 #bbb4 ,clarification of delay in payment of minimum required contributions4,sec4 #bbc4 ,employee certification as to eligibility for increased ,,cares ,act loan limits from employer plan4,sec4 #bbd4 ,election to waive application of certain modifications to farming losses4,sec4 #bbe4 ,oversight and audit reporting4,,title ,,iii--,supporting ,patients1 ,providers1 ,older ,americans1 and ,foster ,youth in ,responding to ,,covid-#ai,subtitle ,a--,promoting ,access to ,care and ,services,sec4 #cja4 ,maintaining #bjba ,medicare part ,b premium and deductible at #bjbj levels consistent with actuarially fair rates4,sec4 #cjb4 ,improvements to the ,medicare hospital accelerated and advance payments programs during the ,,covid-#ai public health emergency4,sec4 #cjc4 ,authority to extend ,medicare telehealth waivers4,sec4 #cjd4 ,extending ,medicare telehealth flexibilities for ,federally qualified health centers and rural health clinics4,sec4 #cje4 ,temporary carryover for health and dependent care flexible spending arrangements4,sec4 #cjf4 ,on-site employee clinics4,sec4 #cjg4 ,support for older foster youth4,sec4 #cjh4 ,court improvement program4,subtitle ,b--,emergency support and ,,covid-#ai ,protection for ,nursing ,homes ,sec4 #caa4 ,definitions4,sec4 #cab4 ,establishing ,,covid-#ai strike teams for nursing facilities4,sec4 #cac4 ,promoting ,,covid-#ai testing and infection control in nursing facilities4,sec4 #cad4 ,promoting transparency in ,,covid-#ai reporting by nursing facilities4,sec4 #cae4 ,funding4,,title ,,iv--,additional flexibility and accountability for coronavirus relief fund payments and ,state tax certainty for employees and employers,sec4 #dja4 ,expansion of allowable use of ,coronavirus ,relief ,fund payments by ,states and ,tribal and ,local ,governments4,sec4 #djb4 ,accountability for the disbursement and use of ,state or government relief payments4,sec4 #djc4 ,state tax certainty for employers and employees4,,title ,v--,emergency ,designation,sec4 #eja4 ,emergency designation4 ,i ,further ,relief for ,workers ,affected by ,coronavirus #aja4 ,improvements to ,federal ,pandemic ,unemployment ,compensation to better match lost wages 7a7 ,extension ,section #bajd7;e77#b7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by striking ,july #ca1 #bjbj and inserting ,december #ca1 #bjbj4 7b7 ,improvements to accuracy of payments 7#a7 ,federal ,pandemic ,unemployment ,compensation 7,a7 ,in general ,section #bajd7;b7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended-- 7i7 in paragraph 7#a77;,b71 by striking of #fjj and inserting equal to the amount specified in paragraph 7#c72 and 7ii7 by adding at the end the following new paragraph3 7#c7 ,amount of ,federal ,pandemic ,unemployment ,compensation 7,a7 ,in general ,the amount specified in this paragraph is the following amount with respect to an individual3 7i7 ,for weeks of unemployment beginning after the date on which an agreement is entered into under this section and ending on or before ,july #ca1 #bjbj1 #fjj4 7ii7 ,for weeks of unemployment beginning after the last week under clause 7i7 and ending before ,october #e1 #bjbj2 #bjj4 7iii7 ,subject to subparagraph 7,b71 for weeks of unemployment beginning after the last week under clause 7ii7 and ending before ,december #ca1 #bjbj1 an amount 7not to exceed #ejj7 equal to one of the following3 7,i7 ,subject to subclause 7,,ii71 an amount equal to-- 7aa7 #gj percent of the individual's average weekly wages2 minus 7bb7 the individual's base amount 7determined prior to any reductions or offsets74 7,,ii7 ,if proposed by the ,state as an alternative to subclause 7,i7 and approved by the ,secretary1 an amount that results in the sum of the base amount and the amount of ,federal ,pandemic ,unemployment ,compensation under this section being on average equal to #gj percent of lost wages4 7,b7 ,waiver to temporarily continue flat dollar amount ,if a ,state determines that it is unable to calculate amounts under either subclause 7,i7 or 7,,ii7 of subparagraph 7,a77iii71 the ,state may apply to the ,secretary for a waiver under which the amount specified under subparagraph 7,a77ii7 shall apply under this paragraph for weeks of unemployment beginning after the last week under subparagraph 7,a77ii7 and ending before ,november #cj1 #bjbj4 7,c7 ,base amount ,for purposes of this paragraph1 the term base amount means1 with respect to an individual1 an amount equal to-- 7i7 for weeks of unemployment under the pandemic unemployment assistance program under section #bajb1 the amount determined under subsection 7d77#a77;,a77i7 or 7d77#b7 of such section #bajb1 as applicable2 or 7ii7 for all other weeks of unemployment1 the amount determined under paragraph 7#a77;,a7 of this subsection4 7,d7 ,average weekly wages 7i7 ,in general ,subject to clause 7ii71 for purposes of this paragraph1 the term average weekly wages means1 with respect to an individual1 the following3 7,i7 ,if the ,state computes the individual weekly unemployment compensation benefit amount based on an individual's average weekly wages in a base period1 an amount equal to the individual's average weekly wages used in such computation4 7,,ii7 ,if the ,state computes the individual weekly unemployment compensation benefit amount based on high quarter wages or a formula using wages across some but not all quarters in a base period1 an amount equal to #a_/ac of such high quarter wages or average wages of the applicable quarters used in the computation for the individual4 7,,iii7 ,if the ,state uses computations other than the computations under subclause 7,i7 or 7,,ii7 for the individual weekly unemployment compensation benefit amount1 or for computations of the weekly benefit amount under the pandemic unemployment assistance program under section #bajb1 as described in subsection 7d77#a77;,a77i7 or 7d77#b7 of such section #bajb1 for which subclause 7,i7 or 7,,ii7 do not apply1 an amount equal to #a_/eb of the sum of all base period wages4 7ii7 ,special rule ,if more than one of the methods of computation under subclauses 7,i71 7,,ii71 and 7,,iii7 of clause 7i7 are applicable to a ,state1 then such term shall mean the amount determined under the applicable subclause of clause 7i7 that results in the highest amount of average weekly wages4 4 7,b7 ,technical amendment regarding application to short-time compensation programs and agreements ,section #bajd7;i77#b7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended-- 7i7 in subparagraph 7,c71 by striking and at the end2 7ii7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7,e7 short-time compensation under section #bajh or #baji4 4 7#b7 ,conforming amendments 7,a7 ,pandemic ,unemployment ,assistance ,section #bajb7;d7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by inserting with respect to the individual after section #bajd in each of paragraphs 7#a77;,a77ii7 and 7#b74 7,b7 ,pandemic emergency unemployment compensation ,section #bajg of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended-- 7i7 in subsection 7a77#d77;,a77ii71 by inserting with respect to the individual after section #bajd2 and 7ii7 in subsection 7b77#b71 by inserting with respect to the individual after section #bajd4 7c7 ,consistent treatment of earnings and unemployment compensation ,section #bajd7;h7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by adding at the end the following new sentence3 ,the preceding sentence shall not apply to any ,federal ,pandemic ,unemployment ,compensation paid to an individual with respect to a week of unemployment ending on or after ,october #e1 #bjbj44 7d7 ,requirement for return to work notification and reporting ,section #bajd7;b7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by adding at the end the following new paragraph3 7#c7 ,beginning #cj days after the date of enactment of this paragraph1 any agreement under this section shall require that the ,state has in place a process to address refusal to return to work or refusal of suitable work that includes the following3 7,a7 ,providing a plain-language notice to individuals at the time of applying for benefits regarding ,state law provisions relating to each of the following3 7i7 ,return to work requirements4 7ii7 ,rights to refuse to return to work or to refuse suitable work4 7iii7 ,how to contest the denial of a claim that has been denied due to a claim by an employer that the individual refused to return to work or refused suitable work4 7,b7 ,providing a plain-language notice to employers through any system used by employers or any regular correspondence sent to employers regarding how to notify the ,state if an individual refuses to return to work4 7,c7 ,other items determined appropriate by the ,secretary of ,labor4 4 7e7 ,effective date ,the amendments made by this section 7other than the amendment made by subsection 7d77 shall take effect as if included in the enactment of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf774 #ajb4 ,supplemental emergency unemployment relief for governmental entities and nonprofit organizations 7a7 ,in general ,section #ijc7;i77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aajc7;i77#a77;,b77 is amended by striking one-half and inserting #ge percent4 7b7 ,effective date ,the amendment made by subsection 7a7 shall take effect as if included in the enactment of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf774 #ajc4 ,conforming eligibility for ,pandemic ,unemployment ,assistance to disaster unemployment assistance and accelerating appeal review 7a7 ,confirmation of eligibility for ,pandemic ,unemployment ,assistance ,section #bajb7;a7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended-- 7#a7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a7-- 7i7 in clause 7i71 by striking and at the end2 and 7ii7 by inserting after clause 7ii7 the following3 7iii7 provides documentation substantiating employment or self-employment or the planned commencement of employment or self-employment not later than #ba days after the date on which the individual submits an application for assistance under this section or is directed by the ,state ,agency to submit such documentation or has shown good cause under the applicable ,state law for failing to submit such documentation by the deadline1 in accordance with section #fbe4f7;e7 of title #bj1 ,code of ,federal ,regulations1 or any successor thereto1 except that such documentation shall not be required if the individual previously submitted such information to the ,state agency for the purpose of obtaining regular or other unemployment compensation2 and 2 and 7,b7 in subparagraph 7,b7-- 7i7 in clause 7i71 by striking or at the end2 7ii7 in clause 7ii71 by striking the period at the end and inserting 2 or2 and 7iii7 by adding at the end the following3 7iii7 in accordance with section #fbe4f7;e77#b7 of title #bj1 ,code of ,federal ,regulations1 or any successor thereto1 an individual who does not provide documentation substantiating employment or self-employment or the planned commencement of employment or self-employment under subparagraph 7,a77iii74 2 7#b7 by redesignating paragraphs 7#d7 and 7#e7 as paragraphs 7#e7 and 7#f71 respectively2 and 7#c7 by inserting after paragraph 7#c7 the following3 7#d7 ,documentation substantiating employment or self-employment or the planned commencement of employment or self-employment ,the term documentation substantiating employment or self-employment or the planned commencement of employment or self-employment means documentation provided by the individual substantiating employment or self-employment and wages earned or paid for such employment or self-employment1 or such information related to the planned commencement of employment or self-employment4 4 7b7 ,applicability 7#a7 ,in general ,beginning not later than #cj days after the date of enactment of this ,act1 each ,state shall require that documentation substantiating employment or self-employment or the planned commencement of employment or self-employment 7as defined in section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 be submitted by any individual who applies for pandemic unemployment assistance under section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 on or after the date of enactment of this ,act4 7#b7 ,prior applicants ,any individual who applied for pandemic unemployment assistance under section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 before the date of enactment of this ,act and receives such assistance on or after the date of enactment of this ,act shall submit documentation substantiating employment or self-employment or the planned commencement of employment or self-employment 7as defined in such section #bajb7 not later than #ij days after the date of enactment of this ,act or the individual will be ineligible to receive pandemic unemployment assistance under such section #bajb4 7c7 ,conforming eligibility for ,pandemic ,unemployment ,assistance to ,disaster ,unemployment ,assistance ,section #bajb7;a77#c77;,a7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf771 as amended by subsection 7a71 is amended-- 7#a7 in clause 7ii7-- 7,a7 in subclause 7,i71 in the matter preceding item 7aa71 by inserting in the employment or service described in clause 7iv7 after unavailable to work2 and 7,b7 in subclause 7,,ii71 by striking and at the end2 and 7#b7 by inserting after clause 7iii71 as added by subsection 7a71 the following3 7iv7 provides self-certification that the principal source of income and livelihood of the individual are dependent upon the individual's employment for wages or the individual's performance of service in self-employment2 and 4 7d7 ,pandemic ,unemployment ,assistance appeals 7#a7 ,amendment ,section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by adding at the end the following3 7i7 ,appeals by an individual filed in the #ej ,states1 ,district of ,columbia1 ,commonwealth of ,puerto ,rico1 and ,virgin ,islands 7#a7 ,in general ,an individual may appeal any determination or redetermination regarding the rights to pandemic unemployment assistance under this section made by the ,state agency of a ,state1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 or the ,virgin ,islands 7referred to in this subsection as applicable ,states74 ,such an appeal shall be made in accordance with the applicable ,state law4 7#b7 ,requirements ,all levels of an appeal under paragraph 7#a7 shall be-- 7,a7 carried out by the applicable ,state that made the determination or redetermination2 and 7,b7 conducted in the same manner and to the same extent as the applicable ,state would conduct appeals of determinations or redeterminations regarding rights to compensation under ,state law4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall take effect as if included in the enactment of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf774 7#c7 ,applicability ,the amendment made by paragraph 7#a7 shall not affect any decision regarding the rights to pandemic unemployment assistance under section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 issued on appeal or review before the date of enactment of this ,act4 7e7 ,technical correction ,section #bajb7;h7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by striking section #fbe each place it appears and inserting part #fbe4 #ajd4 ,improvements to ,state unemployment systems and strengthening program integrity 7a7 ,unemployment compensation systems 7#a7 ,in general ,section #cjc7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc7;a77 is amended-- 7,a7 in the matter preceding paragraph 7#a71 by striking provision for-- and inserting provision for each of the following32 7,b7 at the end of each of paragraphs 7#a7 through 7#aj7 and paragraph 7#aa77;,b71 by striking 2 and and inserting a period2 and 7,c7 by adding at the end the following new paragraph3 7#ac7 ,the ,state system shall1 in addition to meeting the requirements under section #aacg1 meet the following requirements3 7,a7 ,the system shall be capable of handling a surge of claims that would represent a twentyfold increase in claims from ,january #bjbj levels1 occurring over a one-month period4 7,b7 ,the system shall be capable of-- 7i7 adjusting wage replacement levels for individuals receiving unemployment compensation2 7ii7 adjusting weekly earnings disregards1 including the ability to adjust such disregards in relation to an individual's earnings or weekly benefit amount2 and 7iii7 providing for wage replacement levels that vary based on the duration of benefit receipt4 7,c7 ,the system shall have in place an automated process for receiving and processing claims for disaster unemployment assistance under section #daj7;a7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagg7;a771 with flexibility to adapt rules regarding individuals eligible for assistance and the amount payable4 7,d7 ,in the case of a ,state that makes payments of short-time compensation under a short-time compensation program 7as defined in section #ccjf7v7 of the ,internal ,revenue ,code of #aihf71 the system shall have in place an automated process of receiving and processing claims for short-time compensation4 7,e7 ,the system shall have in place an automated process for receiving and processing claims for-- 7i7 unemployment compensation for ,federal civilian employees under subchapter ,i of chapter #he of title #e1 ,united ,states ,code2 7ii7 unemployment compensation for ex-servicemembers under subchapter ,,ii of chapter #he of title #e1 ,united ,states ,code2 and 7iii7 trade readjustment allowances under sections #bca through #bcc of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bbia-bbic74 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall apply to weeks of unemployment beginning on or after the earlier of-- 7,a7 the date the ,state changes its statutes1 regulations1 or policies in order to comply with such amendment2 or 7,b7 ,october #a1 #bjbc4 7b7 ,electronic transmission of unemployment compensation information ,section #cjc of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc7 is amended by adding at the end the following new subsection3 7n7 ,electronic transmission of unemployment compensation information 7#a7 ,in general ,not later than ,october #a1 #bjbb1 the ,state agency charged with administration of the ,state law shall use a system developed 7in consultation with stakeholders7 and designated by the ,secretary of ,labor for automated electronic transmission of requests for information relating to unemployment compensation and the provision of such information between such agency and employers or their agents4 7#b7 ,use of appropriated funds ,the ,secretary of ,labor may use funds appropriated for grants to ,states under this title to make payments on behalf of ,states as the ,secretary determines is appropriate for the use of the system described in paragraph 7#a74 7#c7 ,employer participation ,the ,secretary of ,labor shall work with the ,state agency charged with administration of the ,state law to increase the number of employers using this system and to resolve any technical challenges with the system4 7#d7 ,reports on use of electronic system ,after the end of each fiscal year1 on a date determined by the ,secretary1 each ,state shall report to the ,secretary information on-- 7,a7 the proportion of employers using the designated system described in paragraph 7#a72 7,b7 the reasons employers are not using such system2 and 7,c7 the efforts the ,state is undertaking to increase employer's use of such system4 7#e7 ,enforcement ,whenever the ,secretary of ,labor1 after reasonable notice and opportunity for hearing to the ,state agency charged with the administration of the ,state law1 finds that there is a failure to comply substantially with the requirements of paragraph 7#a71 the ,secretary of ,labor shall notify such ,state agency that further payments will not be made to the ,state until the ,secretary of ,labor is satisfied that there is no longer any such failure4 ,until the ,secretary of ,labor is so satisfied1 such ,secretary shall make no future certification to the ,secretary of the ,treasury with respect to the ,state4 4 7c7 ,unemployment compensation integrity data hub 7#a7 ,in general ,section #cjc7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc7;a771 as amended by subsection 7a71 is amended by adding at the end the following new paragraph3 7#ad7 ,the ,state agency charged with administration of the ,state law shall use the system designated by the ,secretary of ,labor for cross-matching claimants of unemployment compensation under ,state law against any databases in the system to prevent and detect fraud and improper payments4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall apply to weeks of unemployment beginning on or after the earlier of-- 7,a7 the date the ,state changes its statutes1 regulations1 or policies in order to comply with such amendment2 or 7,b7 ,october #a1 #bjbb4 7d7 ,reducing ,state burden in providing data ,to prevent and detect fraud ,section #cjc of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 as amended by subsection 7b71 is amended by adding at the end the following new subsection3 7o7 ,use of unemployment claims data ,to prevent and detect fraud ,the ,inspector ,general of the ,department of ,labor shall1 for the purpose of identifying and investigating fraud in unemployment compensation programs1 have direct access to each of the following systems3 7#a7 ,the system designated by the ,secretary of ,labor for the electronic transmission of requests for information relating to interstate claims for unemployment compensation4 7#b7 ,the system designated by the ,secretary of ,labor for cross-matching claimants of unemployment compensation under ,state law against databases to prevent and detect fraud and improper payments 7as referred to in subsection 7a77#ad74 4 7e7 ,use of ,national directory of new hires in administration of unemployment compensation programs and penalties on noncomplying employers 7#a7 ,in general ,section #cjc of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 as amended by subsections 7b7 and 7d71 is amended by adding at the end the following new subsection3 7p7 ,use of ,national directory of new hires 7#a7 ,in general ,not later than ,october #a1 #bjbb1 the ,state agency charged with administration of the ,state law shall-- 7,a7 compare information in the ,national ,directory of ,new ,hires established under section #dec7;i7 against information about individuals claiming unemployment compensation to identify any such individuals who may have become employed1 in accordance with any regulations or guidance that the ,secretary of ,health and ,human ,services may issue and consistent with the computer matching provisions of the ,privacy ,act of #aigd2 7,b7 take timely action to verify whether the individuals identified pursuant to subparagraph 7,a7 are employed2 and 7,c7 upon verification pursuant to subparagraph 7,b71 take appropriate action to suspend or modify unemployment compensation payments1 and to initiate recovery of any improper unemployment compensation payments that have been made4 7#b7 ,enforcement ,whenever the ,secretary of ,labor1 after reasonable notice and opportunity for hearing to the ,state agency charged with the administration of the ,state law1 finds that there is a failure to comply substantially with the requirements of paragraph 7#a71 the ,secretary of ,labor shall notify such ,state agency that further payments will not be made to the ,state until the ,secretary of ,labor is satisfied that there is no longer any such failure4 ,until the ,secretary of ,labor is so satisfied1 such ,secretary shall make no future certification to the ,secretary of the ,treasury with respect to the ,state4 4 7#b7 ,penalties 7,a7 ,in general ,section #dec;,a7d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fec;a7d771 in the matter preceding paragraph 7#a71 is amended by striking have the option to set a ,state civil money penalty which shall not exceed and inserting set a ,state civil money penalty which shall be no less than4 7,b7 ,effective date ,the amendment made by subparagraph 7,a7 shall apply to penalties assessed on or after ,october #a1 #bjbb4 7f7 ,state performance 7#a7 ,in general ,section #cjc of the ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 as amended by subsections 7b71 7d71 and 7e71 is amended by adding at the end the following new subsection3 7q7 ,state performance 7#a7 ,in general ,for purposes of assisting ,states in meeting the requirements of this title1 title ,,ix1 title ,,xii1 or chapter #bc of the ,internal ,revenue ,code of #aihf 7commonly referred to as the ,federal ,unemployment ,tax ,act71 the ,secretary of ,labor may-- 7,a7 consistent with subsection 7a77#a71 establish measures of ,state performance1 including criteria for acceptable levels of performance1 performance goals1 and performance measurement programs2 7,b7 consistent with subsection 7a77#f71 require ,states to provide to the ,secretary of ,labor data or other relevant information from time to time concerning the operations of the ,state or ,state performance1 including the measures1 criteria1 goals1 or programs established under paragraph 7#a72 7,c7 require ,states with sustained failure to meet acceptable levels of performance or with performance that is substantially below acceptable standards1 as determined based on the measures1 criteria1 goals1 or programs established under subparagraph 7,a71 to implement specific corrective actions and use specified amounts of the administrative grants under this title provided to such ,states to improve performance2 and 7,d7 based on the data and other information provided under subparagraph 7,b7-- 7i7 to the extent the ,secretary of ,labor determines funds are available after providing grants to ,states under this title for the administration of ,state laws1 recognize and make awards to ,states for performance improvement1 or performance exceeding the criteria or meeting the goals established under subparagraph 7,a72 or 7ii7 to the extent the ,secretary of ,labor determines funds are available after providing grants to ,states under this title for the administration of ,state laws1 provide incentive funds to high-performing ,states based on the measures1 criteria1 goals1 or programs established under subparagraph 7,a74 7#b7 ,enforcement ,whenever the ,secretary of ,labor1 after reasonable notice and opportunity for hearing to the ,state agency charged with the administration of the ,state law1 finds that there is a failure to comply substantially with the requirements of paragraph 7#a71 the ,secretary of ,labor shall notify such ,state agency that further payments will not be made to the ,state until the ,secretary of ,labor is satisfied that there is no longer any such failure4 ,until the ,secretary of ,labor is so satisfied1 such ,secretary shall make no future certification to the ,secretary of the ,treasury with respect to the ,state4 4 7#b7 ,effective date ,the amendments made by this subsection shall take effect on the date of enactment of this ,act4 7g7 ,funding ,out of any money in the ,treasury of the ,united ,states not otherwise appropriated1 there are appropriated to the ,secretary of ,labor #b1jjj1jjj1jjj to assist ,states in carrying out the amendments made by this section1 which may include regional or multi-,state efforts4 ,amounts appropriated under the preceding sentence shall remain available until expended4 #aje4 ,,tanf ,coronavirus ,emergency ,fund 7a7 ,temporary fund 7#a7 ,in general ,section #djc of the ,social ,security ,act 7#db ,u4,s4,c4 #fjc7 is amended by adding at the end the following3 7c7 ,,tanf ,coronavirus ,emergency ,fund 7#a7 ,establishment ,there is established in the ,treasury of the ,united ,states a fund which shall be known as the ,coronavirus ,emergency ,fund for ,state ,temporary ,assistance for ,needy ,families ,programs 7in this subsection referred to as the ,,tanf ,coronavirus ,emergency ,fund74 7#b7 ,deposits into fund 7,a7 ,in general ,out of any money in the ,treasury of the ,united ,states not otherwise appropriated1 there are appropriated for the period of fiscal years #bjbj through #bjba1 #b1jjj1jjj1jjj for payment to the ,,tanf ,coronavirus ,emergency ,fund4 7,b7 ,use of funds ,subject to subparagraph 7,c71 the amounts appropriated to the ,,tanf ,coronavirus ,emergency ,fund under subparagraph 7,a7 shall be used to make grants to ,states in fiscal years #bjbj and #bjba in accordance with the requirements of paragraph 7#c74 7,c7 ,administration ,the ,secretary may reserve up to #d1jjj1jjj of the amount appropriated for the period of fiscal years #bjbj through #bjba under subparagraph 7,a7 for expenses related to administering this subsection4 7,d7 ,limitation ,in no case may the ,secretary make a grant from the ,,tanf ,coronavirus ,emergency ,fund for a fiscal year after fiscal year #bjba4 7#c7 ,grants to ,states for increased expenditures for basic assistance1 non-recurrent short term benefits1 and work supports 7,a7 ,in general ,for each of the #crd and #dth quarters of fiscal year #bjbj and each quarter of fiscal year #bjba1 the ,secretary shall make a grant from the ,,tanf ,coronavirus ,emergency ,fund to each ,state that-- 7i7 requests a grant under this paragraph for the quarter2 and 7ii7 meets the requirements of subparagraph 7,b7 for the quarter4 7,b7 ,increased expenditures ,a ,state meets the requirements of this subparagraph for a quarter if-- 7i7 the total amount expended by the ,state for the quarter under the ,state program funded under this part or any other ,state program funded with qualified ,state expenditures 7as defined in section #dji7;a77#g77;,b77i77 for basic assistance1 non-recurrent short-term benefits1 and work supports for eligible families1 exceeds 7ii7 the total amount expended by the ,state for the #ast quarter of fiscal year #bjbj under the ,state program funded under this part or any other ,state program funded with qualified ,state expenditures 7as so defined7 for basic assistance1 non-recurrent short-term benefits1 and work supports for eligible families4 7,c7 ,amount of grant ,subject to paragraph 7#d71 the amount of the grant payable to a ,state under this paragraph for a quarter shall be the amount equal to #hj percent of the excess of the expenditures for the quarter described in clause 7i7 of subparagraph 7,b7 over the expenditures for the #ast quarter of fiscal year #bjbj described in clause 7ii7 of that subparagraph4 7,d7 ,authority to make necessary adjustments to data and collect needed data ,in determining the expenditures of a ,state for basic assistance1 non-recurrent short-term benefits1 and work supports during any quarter for which the ,state requests funds under this subsection1 and for the #ast quarter of fiscal year #bjbj1 the ,secretary may make appropriate adjustments to the data1 on a ,state-by-,state basis1 to ensure that the data are comparable4 ,the ,secretary may develop a mechanism for collecting expenditure data1 including procedures which allow ,states to make reasonable estimates1 and may set deadlines for making revisions to the data4 7,e7 ,availability of funds ,funds paid to a ,state from a grant made for any quarter of fiscal year #bjbj or #bjba shall remain available for use by the ,state through ,september #cj1 #bjbb4 7#d7 ,grant limited to state proportional share of children in poverty 7,a7 ,in general ,with respect to a ,state1 the aggregate amount of the grants payable to the ,state under paragraph 7#c7 for the #crd and #dth quarters of fiscal year #bjbj and each quarter of fiscal year #bjba shall not exceed the ,state child poverty proportion amount determined for the ,state for fiscal year #bjbj under subparagraph 7,b74 7,b7 ,state child poverty proportion amount ,the ,state child poverty proportion amount determined under this subparagraph for a ,state for fiscal year #bjbj is the product of-- 7i7 #b1jjj1jjj1jjj2 and 7ii7 the quotient of-- 7,i7 the number of children in families with income below the poverty line in the ,state 7as determined under subparagraph 7,c772 and 7,,ii7 the number of children in families with income below the poverty line in all ,states 7as so determined74 7,c7 ,data 7i7 ,in general ,for purposes of subparagraph 7,b77ii71 subject to clause 7ii7 of this subparagraph1 the number of children in families with income below the poverty line shall be determined based on the most recent data available from the ,bureau of the ,census4 7ii7 ,other data ,the number of children in families with income below the poverty line in the case of-- 7,i7 ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 and ,american ,samoa may be determined on the basis of the most recent data are available from the ,bureau of the ,census or such other poverty data as the ,secretary determines appropriate72 and 7,,ii7 an ,indian tribe1 shall be determined in proportion to the tribal family assistance grant paid to the ,indian tribe for fiscal year #bjbj4 7#e7 ,definitions ,in this subsection3 7,a7 ,basic assistance ,the term basic assistance means assistance including cash1 payments1 vouchers1 and other forms of benefits designed to meet a family's ongoing basic needs as defined by the ,secretary4 7,b7 ,eligible families 7i7 ,in general ,the term eligible family means a family 7including a family of one7 that-- 7,i7 has #a or more children who have not attained #ah years of age2 and 7,,ii7 is in need as a result of the public health emergency with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 as determined by the ,state in accordance with clause 7ii74 7ii7 ,criteria for need based on ,,covid-#ai public health emergency ,a ,state shall define and publish on a publicly available website maintained by the ,state the criteria for determining a family is in need as a result of the public health emergency with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 and shall report such criteria to the ,secretary4 ,the ,secretary shall publish all the ,state criteria reported under this clause on a publicly available website maintained by the ,secretary4 7,c7 ,non-recurrent short-term benefits ,the term non-recurrent short-term benefits means benefits intended to address a specific crisis or need as defined by the ,secretary4 7,d7 ,poverty line ,the term poverty line means the income official poverty line1 as defined by the ,office of ,management and ,budget1 and revised annually in accordance with section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b774 7,e7 ,state ,the term ,state has the meaning given that term in section #dai7e7 and includes ,indian tribes1 as defined in section #dai7d74 7,f7 ,work supports ,the term work supports means benefits provided to help families obtain1 retain1 or advance in employment as defined by the ,secretary4 4 7#b7 ,repeal ,effective ,october #a1 #bjba1 subsection 7c7 of section #djc of the ,social ,security ,act 7#db ,u4,s4,c4 #fjc7 7as added by paragraph 7#a77 is repealed4 7b7 ,disregard from limitation on total payments to territories 7#a7 ,in general ,section #aajh7;a77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acjh7;a77#b77 is amended by inserting #djc7;c77#c71 after #djc7;a77#e714 7#b7 ,sunset ,effective ,october #a1 #bjba1 section #aajh7;a77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acjh7;a77#b77 is amended by striking #djc7;c77#c71 7as added by paragraph 7#a774 ,,ii ,assistance to ,individuals1 ,families and ,employers to ,reopen the ,economy ,a ,relief for ,individuals and ,families #bja4 ,additional #bjbj recovery rebates for individuals 7a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after section #fdbh the following new section3 #fdbh;,a4 ,additional #bjbj recovery rebates for individuals 7a7 ,in general ,in addition to the credit allowed under section #fdbh1 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 sum of-- 7#a7 #a1bjj 7#b1djj in the case of eligible individuals filing a joint return71 plus 7#b7 an amount equal to the product of #ejj multiplied by the number of dependents 7as defined in section #aeb7;a77 of the taxpayer4 7b7 ,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 7c7 ,limitation based on adjusted gross income ,the amount of the credit allowed by subsection 7a7 7determined without regard to this subsection and subsection 7e77 shall be reduced 7but not below zero7 by #e percent of so much of the taxpayer's adjusted gross income as exceeds-- 7#a7 #aej1jjj in the case of a joint return1 7#b7 #aab1ejj in the case of a head of household1 and 7#c7 #ge1jjj in the case of a taxpayer not described in paragraph 7#a7 or 7#b74 7d7 ,eligible individual 7#a7 ,in general ,for purposes of this section1 the term eligible individual means any individual who is not described in paragraph 7#b7 and who was not deceased prior to ,january #a1 #bjbj4 7#b7 ,exceptions ,an individual is described in this paragraph if such individual is-- 7,a7 a nonresident alien individual1 7,b7 an 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 or 7,c7 an estate or trust4 7e7 ,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 7f74 ,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 7f7 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 7f7 ,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 #bjai shall be treated as having made a payment against the tax imposed by chapter #a for such 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 taxable year if this section 7other than subsection 7e7 and this subsection7 had applied to such taxable year4 7#c7 ,timing and manner of payments 7,a7 ,timing ,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,b7 ,delivery of payments ,notwithstanding any other provision of law1 the ,secretary may certify and disburse refunds payable under this subsection electronically to-- 7i7 any account to which the payee received or authorized1 on or after ,january #a1 #bjah1 a refund of taxes under this title or of a ,federal payment 7as defined in section #cccb of title #ca1 ,united ,states ,code71 7ii7 any account belonging to a payee from which that individual1 on or after ,january #a1 #bjah1 made a payment of taxes under this title1 or 7iii7 any ,treasury-sponsored account 7as defined in section #bjh4b of title #ca1 ,code of ,federal ,regulations74 7,c7 ,waiver of certain rules ,notwithstanding section #ccbe of title #ca1 ,united ,states ,code1 or any other provision of law1 with respect to any payment of a refund under this subsection1 a disbursing official in the executive branch of the ,united ,states ,government may modify payment information received from an officer or employee described in section #ccbe7;a77#a77;,b7 of such title for the purpose of facilitating the accurate and efficient delivery of such payment4 ,except in cases of fraud or reckless neglect1 no liability under sections #ccbe1 #cebg1 #cebh1 or #cebi of title #ca1 ,united ,states ,code1 shall be imposed with respect to payments made under this subparagraph4 7#d7 ,no interest ,no interest shall be allowed on any overpayment attributable to this section4 7#e7 ,application to certain individuals who do not file a return of tax for #bjai 7,a7 ,in general ,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-- 7i7 apply such paragraph by substituting #bjah for #bjai1 7ii7 use information with respect to such individual for calendar year #bjai provided in-- 7,i7 ,form ,,ssa-#ajii1 ,social ,security ,benefit ,statement1 or 7,,ii7 ,form ,,rrb-#ajii1 ,social ,security ,equivalent ,benefit ,statement1 or 7iii7 use information with respect to such individual which is provided by-- 7,i7 in the case of a specified social security beneficiary or a specified supplemental security income recipient1 the ,commissioner of ,social ,security1 7,,ii7 in the case of a specified railroad retirement beneficiary1 the ,railroad ,retirement ,board1 and 7,,iii7 in the case of a specified veterans beneficiary1 the ,secretary of ,veterans ,affairs 7in coordination with1 and with the assistance of1 the ,commissioner of ,social ,security if appropriate74 7,b7 ,specified individual ,for purposes of this paragraph1 the term specified individual means any individual who is-- 7i7 a specified social security beneficiary1 7ii7 a specified supplemental security income recipient1 7iii7 a specified railroad retirement beneficiary1 or 7iv7 a specified veterans beneficiary4 7,c7 ,specified social security beneficiary ,for purposes of this paragraph1 the term specified social security beneficiary means any individual who1 for the last month that ends prior to the date of enactment of this section1 is entitled to any monthly insurance benefit payable under title ,,ii of the ,social ,security ,act 7#db ,u4,s4,c4 #dja et seq471 including payments made pursuant to sections #bjb7;d71 #bbc7;g71 and #bbc7;i77#g7 of such ,act4 7,d7 ,specified supplemental security income recipient ,for purposes of this paragraph1 the term specified supplemental security income recipient means any individual who1 for the last month that ends prior to the date of enactment of this section1 is eligible for a monthly benefit payable under title ,,xvi of the ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq47 7other than a benefit to an individual described in section #afaa7;e77#a77;,b7 of such ,act 7#db ,u4,s4,c4 #achb7;e77#a77;,b771 including-- 7i7 payments made pursuant to section #afad7;a77#c77;,c7 of such ,act 7#db ,u4,s4,c4 #achb;c7a77#c77;,c771 7ii7 payments made pursuant to section #afai7;a7 7#db ,u4,s4,c4 #achb;h7a77 or subsections 7a77#d71 7a77#g71 or 7p77#g7 of section #afca 7#db ,u4,s4,c4 #achc7 of such ,act1 and 7iii7 ,state supplementary payments of the type referred to in section #afaf7;a7 of such ,act 7#db ,u4,s4,c4 #achb;e7a77 7or payments of the type described in section #bab7;a7 of ,public ,law #ic-ff7 which are paid by the ,commissioner under an agreement referred to in such section #afaf7;a7 7or section #bab7;a7 of ,public ,law #ic-ff74 7,e7 ,specified railroad retirement beneficiary ,for purposes of this paragraph1 the term specified railroad retirement beneficiary means any individual who1 for the last month that ends prior to the date of enactment of this section1 is entitled to a monthly annuity or pension payment payable 7without regard to section #e7;a77ii7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bca;d7a77ii777 under-- 7i7 section #b7;a77#a7 of such ,act 7#de ,u4,s4,c4 #bca;a7a77#a771 7ii7 section #b7;c7 of such ,act 7#de ,u4,s4,c4 #bca;a7c771 7iii7 section #b7;d77#a7 of such ,act 7#de ,u4,s4,c4 #bca;a7d77#a771 or 7iv7 section #g7;b77#b7 of such ,act 7#de ,u4,s4,c4 #bca;f7b77#b77 with respect to any of the benefit payments described in subparagraph 7,c74 7,f7 ,specified veterans beneficiary ,for purposes of this paragraph1 the term specified veterans beneficiary means any individual who1 for the last month that ends prior to the date of enactment of this section1 is entitled to a compensation or pension payment payable under-- 7i7 section #aaaj1 #aaag1 #aaba1 #aaca1 #aada1 or #aaea of title #ch1 ,united ,states ,code1 7ii7 section #acaj1 #acab1 #acac1 #acae1 #acaf1 or #acah of title #ch1 ,united ,states ,code1 7iii7 section #aeac1 #aeba1 #aecc1 #aecf1 #aecg1 #aeda1 #aedb1 or #aefb of title #ch1 ,united ,states ,code1 or 7iv7 section #ahje1 #ahae1 or #ahba of title #ch1 ,united ,states ,code1 to a veteran1 surviving spouse1 child1 or parent as described in paragraph 7#b71 7#c71 7#d77;,a77ii71 or 7#e7 of section #aja1 title #ch1 ,united ,states ,code4 7,g7 ,subsequent determinations and redeterminations not taken into account ,for purposes of this section1 any individual's status as a specified social security beneficiary1 a specified supplemental security income recipient1 a specified railroad retirement beneficiary1 or a specified veterans beneficiary shall be unaffected by any determination or redetermination of any entitlement to1 or eligibility for1 any benefit1 payment1 or compensation1 if such determination or redetermination occurs after the last month that ends prior to the date of enactment of this section4 7,h7 ,payment to representative payees and fiduciaries 7i7 ,in general ,if the benefit1 payment1 or compensation referred to in subparagraph 7,c71 7,d71 7,e71 or 7,f7 with respect to any specified individual is paid to a representative payee or fiduciary1 payment by the ,secretary under paragraph 7#c7 with respect to such specified individual shall be made to such individual's representative payee or fiduciary and the entire payment shall be used only for the benefit of the individual who is entitled to the payment4 7ii7 ,application of enforcement provisions 7,i7 ,in the case of a payment described in clause 7i7 which is made with respect to a specified social security beneficiary or a specified supplemental security income recipient1 section #aabi7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#c77 shall apply to such payment in the same manner as such section applies to a payment under title ,,ii or ,,xvi of such ,act4 7,,ii7 ,in the case of a payment described in clause 7i7 which is made with respect to a specified railroad retirement beneficiary1 section #ac of the ,railroad ,retirement ,act 7#de ,u4,s4,c4 #bcal7 shall apply to such payment in the same manner as such section applies to a payment under such ,act4 7,,iii7 ,in the case of a payment described in clause 7i7 which is made with respect to a specified veterans beneficiary1 sections #eejb1 #fajf1 and #fajh of title #ch1 ,united ,states ,code1 shall apply to such payment in the same manner as such sections apply to a payment under such title4 7#f7 ,notice to individuals ,not later than #ae days after the date on which the ,secretary distributed any payment to an eligible individual pursuant to this subsection1 notice shall be sent by mail to such individual's last known address4 ,such notice shall indicate the method by which such payment was made1 the amount of such payment1 and a phone number for the appropriate point of contact at the ,internal ,revenue ,service to report any failure to receive such payment4 7g7 ,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 dependent taken into account under subsection 7a77#b71 the valid identification number of such dependent4 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 dependent who is adopted or placed for adoption1 the term valid identification number shall include the adoption taxpayer identification number of such dependent4 7#c7 ,special rule for members of the armed forces ,paragraph 7#a77;,b7 shall not apply in the case where at least #a spouse was a member of the ,armed ,forces of the ,united ,states at any time during the taxable year and at least #a spouse satisfies paragraph 7#a77;,a74 7#d7 ,mathematical or clerical error authority ,any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section #fbac7;g77#b7 to such omission4 7h7 ,special rules with respect to prisoners 7#a7 ,disallowance of credit 7,a7 ,in general ,subject to subparagraph 7,b71 no credit shall be allowed under subsection 7a7 to an eligible individual who is1 for each day during calendar year #bjbj1 described in clause 7i71 7ii71 7iii71 7iv71 or 7v7 of section #bjb7x77#a77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7x77#a77;,a774 7,b7 ,joint return ,in the case of eligible individuals filing a joint return where #a spouse is described in subparagraph 7,a71 subsection 7a77#a7 shall be applied by substituting #a1bjj for #b1djj4 7#b7 ,denial of advance refund or credit ,no refund or credit shall be made or allowed under subsection 7f7 with respect to any individual whom the ,secretary has knowledge is1 at the time of any determination made pursuant to paragraph 7#c7 of such subsection1 described in clause 7i71 7ii71 7iii71 7iv71 or 7v7 of section #bjb7x77#a77;,a7 of the ,social ,security ,act4 7i7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including any such measures as are deemed appropriate to avoid allowing multiple credits or rebates to a taxpayer4 4 7b7 ,definition of deficiency ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking and #fdbh and inserting #fdbh1 and #fdbh;,a4 7c7 ,treatment of possessions ,rules similar to the rules of subsection 7c7 of section #bbja of the ,,cares ,act 7,public ,law #aaf-acf7 shall apply for purposes of this section4 7d7 ,exception from reduction or offset 7#a7 ,in general ,any credit or refund allowed or made to any individual by reason of section #fdbh;,a of the ,internal ,revenue ,code of #aihf 7as added by this section7 or by reason of subsection 7c7 of this section shall not be-- 7,a7 subject to reduction or offset pursuant to section #cgaf or #cgbj;,a of title #ca1 ,united ,states ,code1 7,b7 subject to reduction or offset pursuant to subsection 7d71 7e71 or 7f7 of section #fdjb of the ,internal ,revenue ,code of #aihf1 or 7,c7 reduced or offset by other assessed ,federal taxes that would otherwise be subject to levy or collection4 7#b7 ,assignment of benefits 7,a7 ,in general ,the right of any person to any applicable payment shall not be transferable or assignable1 at law or in equity1 and no applicable payment shall be subject to1 execution1 levy1 attachment1 garnishment1 or other legal process1 or the operation of any bankruptcy or insolvency law4 7,b7 ,encoding of payments ,in the case of an applicable payment described in subparagraph 7,d77iii77,i7 that is paid electronically by direct deposit through the ,automated ,clearing ,house 7,,ach7 network1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall-- 7i7 issue the payment using a unique identifier that is reasonably sufficient to allow a financial institution to identify the payment as an applicable payment1 and 7ii7 further encode the payment pursuant to the same specifications as required for a benefit payment defined in section #bab4c of title #ca1 ,code of ,federal ,regulations4 7,c7 ,garnishment 7i7 ,encoded payments ,in the case of a garnishment order that applies to an account that has received an applicable payment that is encoded as provided in subparagraph 7,b71 a financial institution shall follow the requirements and procedures set forth in part #bab of title #ca1 ,code of ,federal ,regulations1 except a financial institution shall not1 with regard to any applicable payment1 be required to provide the notice referenced in sections #bab4f and #bab4g of title #ca1 ,code of ,federal ,regulations4 ,this paragraph shall not alter the status of applicable payments as tax refunds or other nonbenefit payments for purpose of any reclamation rights of the ,department of the ,treasury or the ,internal ,revenue ,service as per part #baj of title #ca of the ,code of ,federal ,regulations4 7ii7 ,other payments ,if a financial institution receives a garnishment order1 other than an order that has been served by the ,united ,states or an order that has been served by a ,federal1 ,state1 or local child support enforcement agency1 that has been received by a financial institution and that applies to an account into which an applicable payment that has not been encoded as provided in subparagraph 7,b7 has been deposited electronically or by an applicable payment that has been deposited by check on any date in the lookback period1 the financial institution1 upon the request of the account holder1 shall treat the amount of the funds in the account at the time of the request1 up to the amount of the applicable payment 7in addition to any amounts otherwise protected under part #bab of title #ca1 ,code of ,federal ,regulations71 as exempt from a garnishment order without requiring the consent of the party serving the garnishment order or the judgment creditor4 7iii7 ,liability ,a financial institution that acts in good faith in reliance on clauses 7i7 or 7ii7 shall not be subject to liability or regulatory action under any ,federal or ,state law1 regulation1 court or other order1 or regulatory interpretation for actions concerning any applicable payments4 7,d7 ,definitions ,for purposes of this paragraph-- 7i7 ,account holder ,the term account holder means a natural person whose name appears in a financial institution's records as the direct or beneficial owner of an account4 7ii7 ,account review ,the term account review means the process of examining deposits in an account to determine if an applicable payment has been deposited into the account during the lookback period4 ,the financial institution shall perform the account review following the procedures outlined in section #bab4e of title #ca1 ,code of ,federal ,regulations and in accordance with the requirements of section #bab4f of title #ca1 ,code of ,federal ,regulations4 7iii7 ,applicable payment ,the term applicable payment means-- 7,i7 any advance refund amount paid pursuant to subsection 7f7 of section #fdbh;,a of the ,internal ,revenue ,code of #aihf 7as so added71 7,,ii7 any payment made by a possession of the ,united ,states with a mirror code tax system 7as defined in subsection 7c7 of section #bbja of the ,,cares ,act 7,public ,law #aaf-acf77 pursuant to such subsection which corresponds to a payment described in subclause 7,i71 and 7,,iii7 any payment made by a possession of the ,united ,states without a mirror code tax system 7as so defined7 pursuant to section #bbja7;c7 of such ,act4 7iv7 ,garnishment ,the term garnishment means execution1 levy1 attachment1 garnishment1 or other legal process4 7v7 ,garnishment order ,the term garnishment order means a writ1 order1 notice1 summons1 judgment1 levy1 or similar written instruction issued by a court1 a ,state or ,state agency1 a municipality or municipal corporation1 or a ,state child support enforcement agency1 including a lien arising by operation of law for overdue child support or an order to freeze the assets in an account1 to effect a garnishment against a debtor4 7vi7 ,lookback period ,the term lookback period means the two month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier1 or on the last date of the month two months earlier if the corresponding date does not exist4 7e7 ,public awareness campaign ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall conduct a public awareness campaign1 in coordination with the ,commissioner of ,social ,security and the heads of other relevant ,federal agencies1 to provide information regarding the availability of the credit and rebate allowed under section #fdbh;,a of the ,internal ,revenue ,code of #aihf 7as added by this section71 including information with respect to individuals who may not have filed a tax return for taxable year #bjah or #bjai4 7f7 ,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--,internal ,revenue ,service--,taxpayer ,services1 #bi1jbg1jjj1 to remain available until ,september #cj1 #bjba4 7ii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,operations ,support1 #bcf1edh1jjj1 to remain available until ,september #cj1 #bjba4 7iii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,enforcement1 #ed1dbe1jjj1 to remain available until ,september #cj1 #bjba4 ,amounts made available in appropriations under this subparagraph may be transferred between such appropriations upon the advance notification of the ,committees on ,appropriations of the ,house of ,representatives and the ,senate4 ,such transfer authority is in addition to any other transfer authority provided by law4 7,b7 ,social security administration ,for an additional amount for ,social ,security ,administration--,limitation on ,administrative ,expenses1 #ch1jjj1jjj1 to remain available until ,september #cj1 #bjba4 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 7g7 ,conforming amendments 7#a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting 8#fdbh;,a10 after 8#fdbh104 7#b7 ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #fdbh the following3 ,sec4 #fdbh;,a4 ,additional #bjbj ,recovery ,rebates for individuals4 4 #bjb4 ,modifications to recovery rebates made under the ,,cares ,act 7a7 ,prohibition on payments to deceased individuals ,subsection 7d7 of section #fdbh of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7d7 ,eligible individual 7#a7 ,in general ,for purposes of this section1 the term eligible individual means any individual who is not described in paragraph 7#b7 and who was not deceased prior to ,january #a1 #bjbj4 7#b7 ,exceptions ,an individual is described in this paragraph if such individual is-- 7,a7 a nonresident alien individual1 7,b7 an 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 or 7,c7 an estate or trust4 4 7b7 ,prohibition on payments to prisoners ,section #fdbh of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating subsection 7h7 as subsection 7i71 and 7#b7 by inserting after subsection 7g7 the following new subsection3 7h7 ,special rules with respect to prisoners 7#a7 ,disallowance of credit 7,a7 ,in general ,subject to subparagraph 7,b71 no credit shall be allowed under subsection 7a7 to an eligible individual who1 for each day during calendar year #bjbj1 is described in clause 7i71 7ii71 7iii71 7iv71 or 7v7 of section #bjb7x77#a77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7x77#a77;,a774 7,b7 ,joint return ,in the case of eligible individuals filing a joint return where #a spouse is described in subparagraph 7,a71 subsection 7a77#a7 shall be applied by substituting #a1bjj for #b1djj4 7#b7 ,denial of advance refund or credit ,no refund or credit shall be made or allowed under subsection 7f7 with respect to any individual whom the ,secretary has knowledge is1 at the time of any determination made pursuant to paragraph 7#c7 of such subsection1 described in clause 7i71 7ii71 7iii71 7iv71 or 7v7 of section #bjb7x77#a77;,a7 of the ,social ,security ,act4 4 7c7 ,protection of recovery rebates ,subsection 7d7 of section #bbja of the ,,cares ,act 7,public ,law #aaf-acf7 is amended-- 7#a7 by redesignating paragraphs 7#a71 7#b71 and 7#c7 as subparagraphs 7,a71 7,b71 and 7,c71 and by moving such subparagraphs #b ems to the right1 7#b7 by striking reduction or offset4--,any credit and inserting 8reduction1 offset1 garnishment1 etc4-- 7#a7 ,in general ,any credit 1 and 7#c7 by adding at the end the following new paragraphs3 7#b7 ,assignment of benefits 7,a7 ,in general ,the right of any person to any applicable payment shall not be transferable or assignable1 at law or in equity1 and no applicable payment shall be subject to1 execution1 levy1 attachment1 garnishment1 or other legal process1 or the operation of any bankruptcy or insolvency law4 7,b7 ,encoding of payments ,as soon as practicable1 but not earlier than #aj days after the date of the enactment of this paragraph1 in the case of an applicable payment described in subparagraph 7,d77iii77,i7 that is paid electronically by direct deposit through the ,automated ,clearing ,house 7,,ach7 network1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall-- 7i7 issue the payment using a unique identifier that is reasonably sufficient to allow a financial institution to identify the payment as an applicable payment1 and 7ii7 further encode the payment pursuant to the same specifications as required for a benefit payment defined in section #bab4c of title #ca1 ,code of ,federal ,regulations4 7,c7 ,garnishment 7i7 ,encoded payments ,in the case of a garnishment order received after the date that is #aj days after the date of the enactment of this paragraph and that applies to an account that has received an applicable payment that is encoded as provided in subparagraph 7,b71 a financial institution shall follow the requirements and procedures set forth in part #bab of title #ca1 ,code of ,federal ,regulations1 except a financial institution shall not1 with regard to any applicable payment1 be required to provide the notice referenced in sections #bab4f and #bab4g of title #ca1 ,code of ,federal ,regulations4 ,this paragraph shall not alter the status of applicable payments as tax refunds or other nonbenefit payments for purpose of any reclamation rights of the ,department of the ,treasury or the ,internal ,revenue ,service as per part #baj of title #ca of the ,code of ,federal ,regulations4 7ii7 ,other payments ,if a financial institution receives a garnishment order1 other than an order that has been served by the ,united ,states or an order that has been served by a ,federal1 ,state1 or local child support enforcement agency1 that has been received by a financial institution after the date that is #aj days after the date of the enactment of this paragraph and that applies to an account into which an applicable payment that has not been encoded as provided in subparagraph 7,b7 has been deposited electronically or by an applicable payment that has been deposited by check on any date in the lookback period1 the financial institution1 upon the request of the account holder1 shall treat the amount of the funds in the account at the time of the request1 up to the amount of the applicable payment 7in addition to any amounts otherwise protected under part #bab of title #ca1 ,code of ,federal ,regulations71 as exempt from a garnishment order without requiring the consent of the party serving the garnishment order or the judgment creditor4 7iii7 ,liability ,a financial institution that acts in good faith in reliance on clauses 7i7 or 7ii7 shall not be subject to liability or regulatory action under any ,federal or ,state law1 regulation1 court or other order1 or regulatory interpretation for actions concerning any applicable payments4 7,d7 ,definitions ,for purposes of this paragraph-- 7i7 ,account holder ,the term account holder means a natural person whose name appears in a financial institution's records as the direct or beneficial owner of an account4 7ii7 ,account review ,the term account review means the process of examining deposits in an account to determine if an applicable payment has been deposited into the account during the lookback period4 ,the financial institution shall perform the account review following the procedures outlined in section #bab4e of title #ca1 ,code of ,federal ,regulations and in accordance with the requirements of section #bab4f of title #ca1 ,code of ,federal ,regulations4 7iii7 ,applicable payment ,the term applicable payment means-- 7,i7 any advance refund amount paid pursuant to subsection 7f7 of section #fdbh of the ,internal ,revenue ,code of #aihf1 7,,ii7 any payment made by a possession of the ,united ,states with a mirror code tax system 7as defined in subsection 7c77 pursuant to such subsection which corresponds to a payment described in subclause 7,i71 and 7,,iii7 any payment made by a possession of the ,united ,states without a mirror code tax system 7as so defined7 pursuant to subsection 7c74 7iv7 ,garnishment ,the term garnishment means execution1 levy1 attachment1 garnishment1 or other legal process4 7v7 ,garnishment order ,the term garnishment order means a writ1 order1 notice1 summons1 judgment1 levy1 or similar written instruction issued by a court1 a ,state or ,state agency1 a municipality or municipal corporation1 or a ,state child support enforcement agency1 including a lien arising by operation of law for overdue child support or an order to freeze the assets in an account1 to effect a garnishment against a debtor4 7vi7 ,lookback period ,the term lookback period means the two month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier1 or on the last date of the month two months earlier if the corresponding date does not exist4 4 7d7 ,effective dates 7#a7 ,prohibitions ,the amendments made by subsections 7a7 and 7b7 shall take effect as if included in section #bbja of the ,,cares ,act4 7#b7 ,protection ,the amendments made by subsection 7c7 shall take effect on the date of the enactment of this ,act4 ,b ,job ,creation and ,employment #baa4 ,enhanced employee hiring and retention payroll tax credit 7a7 ,increase in credit percentage ,section #bcja7;a7 of the ,,cares ,act is amended by striking #ej percent and inserting #fe percent4 7b7 ,increase in per employee limitation ,section #bcja7;b77#a7 of the ,,cares ,act is amended by striking for all calendar quarters shall not exceed #aj1jjj4 and inserting shall not exceed-- 7,a7 #aj1jjj in any calendar quarter1 and 7,b7 #cj1jjj in the aggregate for all calendar quarters4 4 7c7 ,modifications to definition of eligible employer 7#a7 ,decrease of reduction in gross receipts necessary to qualify as eligible employer ,section #bcja7;c77#b77;,b77i7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by striking #ej percent and inserting #ge percent4 7#b7 ,election to determine gross receipts test based on prior quarter ,section #bcja7;c77#b7 of the ,,cares ,act is amended by redesignating subparagraph 7,c7 as subparagraph 7,d7 and by inserting after subparagraph 7,b7 the following new subparagraph3 7,c7 ,election to use alternative quarter ,at the election of an employer who was not an eligible employer for the calendar quarter ending on ,june #cj1 #bjbj1 subparagraph 7,b77i7 shall be applied-- 7i7 by substituting for the prior calendar quarter for for the calendar quarter1 and 7ii7 by substituting the corresponding calendar quarter in the prior year for the same calendar quarter in the prior year4 ,an election under this subparagraph shall be made at such time and in such manner as the ,secretary shall prescribe4 4 7d7 ,gross receipts of tax-,exempt organizations ,section #bcja7;c77#b77;,d7 of the ,,cares ,act 7as redesignated by subsection 7c77#b77 is amended-- 7#a7 by striking of such ,code1 clauses 7i7 and 7ii77,i7 and inserting of such ,code-- 7i7 clauses 7i7 and 7ii77,i7 1 7#b7 by striking the period at the end and inserting 1 and1 and 7#c7 by adding at the end the following new clause3 7ii7 any reference in this section to gross receipts shall be treated as a reference to gross receipts within the meaning of section #fjcc of such ,code4 4 7e7 ,modification of determination of qualified wages 7#a7 ,modification of threshold for treatment as a large employer ,section #bcja7;c77#c77;,a7 of the ,,cares ,act is amended by striking #ajj each place it appears in clauses 7i7 and 7ii7 and inserting #ejj4 7#b7 ,elimination of limitation ,section #bcja7;c77#c7 of the ,,cares ,act is amended-- 7,a7 by striking subparagraph 7,b71 and 7,b7 by striking ,such term in the second sentence of subparagraph 7,a7 and inserting the following3 7,b7 ,exception ,the term qualified wages 4 7#c7 ,modification of treatment of health plan expenses ,section #bcja7;c7 of the ,,cares ,act is amended-- 7,a7 by striking subparagraph 7,c7 of paragraph 7#c71 and 7,b7 by striking paragraph 7#e7 and inserting the following3 7#e7 ,wages 7,a7 ,in general ,the term wages means wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 and compensation 7as defined in section #cbca7;e7 of such ,code74 7,b7 ,allowance for certain health plan expenses 7i7 ,in general ,such term shall include amounts paid or incurred by the eligible employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a7 of the ,internal ,revenue ,code of #aihf71 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a7 of such ,code4 7ii7 ,allocation rules ,for purposes of this section1 amounts treated as wages under clause 7i7 shall be treated as paid with respect to any employee 7and with respect to any period7 to the extent that such amounts are properly allocable to such employee 7and to such period7 in such manner as the ,secretary may prescribe4 ,except as otherwise provided by the ,secretary1 such allocation shall be treated as properly made if made on the basis of being pro rata among periods of coverage4 4 7f7 ,improved coordination with paycheck protection program 7#a7 ,amendment to paycheck protection program ,section #aajf7;a77#h7 of the ,,cares ,act is amended by striking of this ,act4 and inserting of this ,act1 except that such costs shall not include qualified wages 7as defined in section #bcja7;c7 of this ,act7 which-- 7,a7 are paid or incurred in calendar quarters beginning after ,june #cj1 #bjbj1 and 7,b7 are taken into account in determining the credit allowed under section #bcja of this ,act4 4 7#b7 ,amendments to employee retention tax credit 7,a7 ,in general ,section #bcja7;g7 of the ,,cares ,act is amended to read as follows3 7g7 ,election ,to not take certain wages into account 7#a7 ,in general ,this section shall not apply to qualified wages paid by an eligible employer with respect to which such employer makes an election 7at such time and in such manner as the ,secretary may prescribe7 to have this section not apply to such wages4 7#b7 ,coordination with paycheck protection program ,the ,secretary1 in consultation with the ,administrator of the ,small ,business ,administration1 shall issue guidance providing that payroll costs paid or incurred during the covered period shall not fail to be treated as qualified wages under this section by reason of an election under paragraph 7#a7 to the extent that a covered loan of the eligible employer is not forgiven under section #aajf7;b7 by reason of such payroll costs4 ,terms used in the preceding sentence which are also used in section #aajf shall have the same meaning as when used in such section4 4 7,b7 ,conforming amendments ,section #bcja7;j7 of the ,,cares ,act is amended by inserting for any calendar quarter beginning after ,june #cj1 #bjbj before the period at the end4 7g7 ,denial of double benefit ,section #bcja7;h7 of the ,,cares ,act is amended-- 7#a7 by striking paragraphs 7#a7 and 7#b7 and inserting the following3 7#a7 ,denial of double benefit ,any wages taken into account in determining the credit allowed under this section shall not be taken into account as wages for purposes of sections #de;,a1 #de;,b1 #de,p1 #de,s1 #ea1 and #acif of the ,internal ,revenue ,code of #aihf4 1 and 7#b7 by redesignating paragraph 7#c7 as paragraph 7#b74 7h7 ,regulatory authority ,section #bcja7l7 of the ,,cares ,act is amended by striking and at the end of paragraph 7#d71 by striking the period at the end of paragraph 7#e7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#f7 to prevent the avoidance of the purposes of the limitations under this section1 including through the leaseback of employees4 4 7i7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to the calendar quarters beginning after ,june #cj1 #bjbj4 7#b7 ,retroactive application of certain amendments 7,a7 ,in general ,the amendments made subsections 7d71 7e77#c71 and 7h7 shall take effect as if included in section #bcja of the ,,cares ,act4 7,b7 ,special rule 7i7 ,in general ,for purposes of section #bcja of the ,,cares ,act1 an employer who has filed a return of tax with respect to applicable employment taxes 7as defined in section #bcja7;c77#a7 of such ,act7 before the date of the enactment of this ,act may elect 7in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe7 to treat any applicable amount as an amount paid in the calendar quarter which includes the date of the enactment of this ,act4 7ii7 ,applicable amount ,for purposes of clause 7i71 the term applicable amount means the amount of wages described in section #bcja7;c77#e77;,b7 of the ,,cares ,act1 as added by the amendments made by subsection 7e77#c771 which-- 7,i7 were paid or incurred in a calendar quarter beginning after ,december #ca1 #bjai1 and before ,july #a1 #bjbj1 and 7,,ii7 were not taken into account by the taxpayer in calculating the credit allowed under section #bcja7;a7 of such ,act for such calendar quarter4 #bab4 ,expansion of work opportunity credit 7a7 ,in general ,section #ea7;d77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,i71 by striking the period at the end of subparagraph 7,j7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,k7 a qualified #bjbj ,,covid-#ai unemployment recipient4 4 7b7 ,qualified #bjbj ,,covid-#ai unemployment recipient ,section #ea7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#af7 ,qualified #bjbj ,,covid-#ai unemployment recipient ,the term qualified #bjbj ,,covid-#ai unemployment recipient means any individual who-- 7,a7 is certified by the designated local agency as having received1 or having been approved to receive1 unemployment compensation under ,state or ,federal law for either of-- 7i7 the week immediately preceding the hiring date1 or 7ii7 the week which includes the hiring date1 and 7,b7 begins work for the employer before ,january #a1 #bjba4 4 7c7 ,increased credit percentage 7#a7 ,in general ,section #ea7;a7 of the ,internal ,revenue ,code of #aihf is amended by inserting 7#ej percent in the case of a qualified #bjbj ,,covid-#ai unemployment recipient7 after #dj percent4 7#b7 ,reduction for certain individuals ,section #ea7;i77#c77;,a7 of such ,code is amended-- 7,a7 by striking shall be applied by and inserting shall be applied-- 7i7 by 1 7,b7 by striking the period at the end and inserting and1 and 7,c7 by adding at the end the following new clause3 7ii7 by substituting #be percent for #ej percent4 4 7d7 ,increased limitation on wages taken into account ,section #ea7;b77#c7 of the ,internal ,revenue ,code of #aihf is amended by inserting #aj1jjj per year in the case of a qualified #bjbj ,,covid-#ai unemployment recipient1 after #f1jjj per year 74 7e7 ,rehires eligible for credit ,section #ea7;i77#b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,no wages and inserting the following3 7,a7 ,in general ,no wages 1 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,exception 7i7 ,in general ,this paragraph shall not apply to any qualified #bjbj ,,covid-#ai unemployment recipient4 7ii7 ,regulations and guidance ,the ,secretary shall prescribe such regulations and other guidance as may be necessary to prevent the abuse of the purposes of this subparagraph1 including through the termination of employment of an individual by an employer for the purposes of claiming the credit allowed under this subsection by reason of the application of clause 7i74 4 7f7 ,effective date ,the amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this ,act4 #bac4 ,safe and healthy workplace tax credit 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #ej percent of the sum of-- 7#a7 the qualified employee protection expenses1 7#b7 the qualified workplace reconfiguration expenses1 and 7#c7 the qualified workplace technology expenses1 paid or incurred by the employer during such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,overall dollar limitation on credit 7,a7 ,in general ,the amount of the credit allowed under subsection 7a7 with respect to any employer for any calendar quarter shall not exceed the excess 7if any7 of-- 7i7 the applicable dollar limit with respect to such employer for such calendar quarter1 over 7ii7 the aggregate credits allowed under subsection 7a7 with respect to such employer for all preceding calendar quarters4 7,b7 ,applicable dollar limit ,the term applicable dollar limit means1 with respect to any employer for any calendar quarter1 the sum of-- 7i7 #a1jjj1 multiplied by the average number of employees employed by such employer during such calendar quarter not in excess of #ejj1 plus 7ii7 #gej1 multiplied by such average number of employees in excess of #ejj but not in excess of #a1jjj1 plus 7iii7 #ejj1 multiplied by such average number of employees in excess of #a1jjj4 7#b7 ,credit limited to employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of the ,internal ,revenue ,code of #aihf1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 and section #bcja of the ,,cares ,act7 on the wages paid with respect to the employment of all the employees of the employer for such calendar quarter4 7#c7 ,refundability of excess credit 7,a7 ,in general ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,qualified employee protection expenses ,for purposes of this section1 the term qualified employee protection expenses means amounts paid or incurred by the employer for-- 7#a7 testing 7including on a periodic basis7 employees and customers of the employer for coronavirus disease #bjai1 hereafter referred to in this section as ,,covid-#ai 7including antibodies related to ,,covid-#ai71 7#b7 equipment to protect employees and customers of the employer from contracting ,,covid-#ai1 including masks1 gloves1 and disinfectants1 and 7#c7 cleaning products or services related to preventing the spread of ,,covid-#ai4 7d7 ,qualified workplace reconfiguration expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified workplace reconfiguration expenses means amounts paid or incurred by the employer to design and reconfigure retail space1 work areas1 break areas1 or other areas that employees or customers regularly use in the ordinary course of the employer's trade or business if such design and reconfiguration-- 7,a7 has a primary purpose of preventing the spread of ,,covid-#ai1 7,b7 is with respect to tangible property 7within the meaning of section #afh of the ,internal ,revenue ,code of #aihf7 which is located in the ,united ,states and which is leased or owned by the employer1 7,c7 is commensurate with the risks faced by the employees or customers1 or is consistent with recommendations made by the ,centers for ,disease ,control and ,prevention or the ,occupational ,safety and ,health ,administration1 7,d7 is completed pursuant to a reconfiguration 7or similar7 plan that was not in place before ,march #ac1 #bjbj1 and 7,e7 is completed before ,january #a1 #bjba4 7#b7 ,regulations ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including guidance defining primary purpose and reconfiguration plan4 7e7 ,qualified workplace technology expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified workplace technology expenses means amounts paid or incurred by the employer for technology systems that employees or customers use in the ordinary course of the employer's trade or business if such technology system-- 7,a7 has a primary purpose of preventing the spread of ,,covid-#ai1 7,b7 is used for limiting physical contact between customers and employees in the ,united ,states1 7,c7 is commensurate with the risks faced by the employees or customers1 or is consistent with recommendations made by the ,centers for ,disease ,control and ,prevention or the ,occupational ,safety and ,health ,administration1 7,d7 is acquired by the employer on or after ,march #ac1 #bjbj1 and is not acquired pursuant to a plan that was in place before such date1 and 7,e7 is placed in service by the employer before ,january #a1 #bjba4 7#b7 ,technology systems ,the term technology systems means computer software 7as defined in section #afg7;f77#a7 of the ,internal ,revenue ,code of #aihf7 and qualified technological equipment 7as defined in section #afh7;i77#b7 of such ,code74 7#c7 ,regulations ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including guidance defining the terms primary purpose and plan4 7f7 ,other 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 #cbba7;a7 of such ,code as are attributable to the rate in effect under section #caaa7;a7 of such ,code4 7#b7 ,,covid-#ai ,except where the context clearly indicates otherwise1 any reference in this section to ,,covid-#ai shall be treated as including a reference to the virus which causes ,,covid-#ai4 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or such ,secretary's delegate4 7#d7 ,other terms ,any term used in this section which is also used in chapter #ba or #bb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7g7 ,certain governmental employers ,this section shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7h7 ,rules relating to employer1 etc 7#a7 ,aggregation rule ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb of the ,internal ,revenue ,code of #aihf1 or subsection 7m7 or 7o7 of section #dad of such ,code1 shall be treated as one employer for purposes of this section4 7#b7 ,third-party payors ,any credit allowed under subsection 7a7 shall be treated as a credit described in section #ceaa7;d77#b7 of such ,code4 7i7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of any applicable employment taxes if the ,secretary determines that such failure was due to the reasonable anticipation of the credit allowed under subsection 7a74 7j7 ,credit for self-,employed individuals 7#a7 ,in general ,in the case of a self-employed individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to #ej percent of the sum of-- 7,a7 the qualified employee protection expenses 7as determined by treating the self-employed individual both as the employer and an employee71 7,b7 the qualified workplace reconfiguration expenses 7as so determined71 and 7,c7 the qualified workplace technology expenses 7as so determined71 paid or incurred by the individual during such taxable year4 7#b7 ,limitation ,the amount of the credit allowed under paragraph 7#a7 with respect to any self-employed individual for any taxable year shall not exceed #ejj4 7#c7 ,refundability 7,a7 ,in general ,the credit determined under paragraph 7#a7 shall be treated as a credit allowed to the taxpayer under subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any refund due from the credit determined under paragraph 7#a7 shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7#d7 ,self-employed individual 7,a7 ,in general ,for purposes of this section1 the term self-employed individual means an individual who regularly carries on any trade or business within the meaning of section #adjb of the ,internal ,revenue ,code of #aihf1 other than any such trade or business which is carried on by a partnership4 7,b7 ,documentation ,no credit shall be allowed under paragraph 7#a7 to any individual unless the individual maintains such documentation as the ,secretary may prescribe to establish such individual as an eligible self-employed individual4 7k7 ,special rules 7#a7 ,denial of double benefit ,for purposes of this section-- 7,a7 ,in general ,any deduction or other credit otherwise allowable under any provision of the ,internal ,revenue ,code of #aihf with respect to any expense for which a credit is allowed under this section shall be reduced by the amount of the credit under this section with respect to such expense4 7,b7 ,basis adjustment ,if a credit is allowed under this section with respect to any property of a character which is subject to the allowance for depreciation under section #afg of such ,code1 the basis of such property shall be reduced by the amount of the credit so allowed1 and such reduction shall be taken into account before determining the amount of any allowance for depreciation with respect to such property for purposes of such ,code4 7,c7 ,expenses not taken into account more than once ,the same expense shall not be treated as described in more than one paragraph of subsection 7a7 or more than one subparagraph of subsection 7j77#a71 whichever is applicable4 7,d7 ,employer or self-employment credit allowed ,the credit under subsection 7a7 and the credit for self-employed individuals under subsection 7j7 shall not apply to the same taxpayer4 7#b7 ,election not to have section apply ,this section shall not apply with respect to any employer for any calendar quarter1 or with respect to any self-employed individual for any taxable year1 if such employer or self-employed individual elects 7at such time and in such manner as the ,secretary may prescribe7 not to have this section apply4 7l7 ,transfers to certain trust funds ,there are hereby appropriated 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 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,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 or ,account had this section not been enacted4 7m7 ,regulations and guidance ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 with respect to the application of the credit under subsection 7a7 to third-party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd of the ,internal ,revenue ,code of #aihf71 regulations or other guidance allowing such payors to submit documentation necessary to substantiate the amount of the credit allowed under subsection 7a71 7#b7 regulations or other guidance for recapturing the benefit of credits determined under subsection 7a7 in cases where there is a subsequent adjustment to the credit determined under such subsection1 and 7#c7 regulations or other guidance to prevent abuse of the purposes of this section4 7n7 ,application 7#a7 ,in general ,this section shall only apply to amounts paid or incurred after ,march #ab1 #bjbj1 and before ,january #a1 #bjba4 7#b7 ,special rule for certain amounts paid or incurred in calendar quarters ending before the date of the enactment of this ,act ,for purposes of this section1 in the case of any amount paid or incurred after ,march #ab1 #bjbj1 and on or before the last day of the last calendar quarter ending before the date of the enactment of this ,act1 such amount shall be treated as paid or incurred on such date of enactment4 #bad4 ,,covid-#ai assistance provided to independent contractors 7a7 ,independent contractor status ,with respect to an individual providing services for compensation for any service recipient or through any marketplace platform1 if the service recipient or marketplace platform operator provides any of the benefits described in subsection 7c7 to such individual1 the provision of such benefits shall not be taken into account in determining the status of such individual as an employee for purposes of the ,internal ,revenue ,code of #aihf4 7b7 ,treatment as qualified disaster relief payments ,any benefit described in subsection 7c7 7other than paragraph 7#a7 thereof7 which is provided as described in subsection 7a7 by a service recipient or marketplace platform operator shall be treated for purposes of section #aci of the ,internal ,revenue ,code of #aihf as a qualified disaster relief payment to the individual so described4 7c7 ,benefits described ,the benefits described in this subsection are-- 7#a7 financial assistance provided to an individual while the individual is not performing services for the service recipient or through the marketplace platform1 or is performing reduced services or reduced hours of service1 because of ,,covid-#ai2 7#b7 health care benefits provided to an individual which are related to ,,covid-#ai1 including testing of the individual for1 or for antibodies related to1 ,,covid-#ai2 7#c7 equipment to protect the individual1 service recipients1 or customers from contracting ,,covid-#ai1 including masks1 gloves1 and disinfectants2 7#d7 cleaning products or services related to preventing the spread of ,,covid-#ai2 and 7#e7 training1 standards1 and guidelines or other similar information provided to an individual related to ,,covid-#ai4 7d7 ,marketplace platform1 etc ,for purposes of this section-- 7#a7 ,marketplace platform operator ,the term marketplace platform operator means any person operating a marketplace platform4 7#b7 ,marketplace platform ,the term marketplace platform means any digital website1 mobile application1 or similar system that facilitates the provision of goods or services by providers to recipients4 7e7 ,,covid-#ai ,for purposes of this section1 the term ,,covid-#ai means coronavirus disease #bjai4 ,except where the context clearly indicates otherwise1 any reference in this section to such disease shall be treated as including a reference to the virus which causes such disease4 7f7 ,application ,this section shall only apply to benefits provided after ,march #ab1 #bjbj1 and before ,january #a1 #bjba4 ,c ,,cares ,act ,clarifications and ,corrections #bba4 ,application of special rules to money purchase pension plans 7a7 ,in general ,section #bbjb7;a77#f77;,b7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by inserting 1 and1 in the case of a money purchase pension plan1 a coronavirus-related distribution which is an in-service withdrawal shall be treated as meeting the distribution rules of section #dja7;a7 of the ,internal ,revenue ,code of #aihf before the period4 7b7 ,effective date ,the amendment made by this section shall apply as if included in the enactment of section #bbjb of the ,,cares ,act 7,public ,law #aaf-acf74 #bbb4 ,clarification of delay in payment of minimum required contributions ,section #cfjh7;a77#a7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by striking ,january #a1 #bjba and inserting ,january #d1 #bjba4 #bbc4 ,employee certification as to eligibility for increased ,,cares ,act loan limits from employer plan 7a7 ,in general ,section #bbjb7;b7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by adding at the end the following new paragraph3 7#d7 ,employee certification ,the administrator of a qualified employer plan may rely on an employee's certification that the requirements of subsection 7a77#d77;,a77ii7 are satisfied in determining whether the employee is a qualified individual for purposes of this subsection4 4 7b7 ,effective date ,the amendment made by this section shall take effect as if included in the enactment of section #bbjb7;b7 of the ,,cares ,act 7,public ,law #aaf-acf74 #bbd4 ,election to waive application of certain modifications to farming losses 7a7 ,in general ,section #bcjc of the ,,cares ,act is amended by adding at the end the following new subsection3 7e7 ,special rules with respect to farming losses 7#a7 ,election to disregard application of amendments made by subsections 7a7 and 7b7 7,a7 ,in general ,if a taxpayer who has a farming loss 7within the meaning of section #agb7;b77#a77;,b77ii7 of the ,internal ,revenue ,code of #aihf7 for a taxable year beginning in #bjah1 #bjai1 or #bjbj makes an election under this paragraph1 then-- 7i7 the amendments made by subsection 7a7 shall not apply to any taxable year beginning in #bjah1 #bjai1 or #bjbj1 and 7ii7 the amendments made by subsection 7b7 shall not apply to any net operating loss arising in any taxable year beginning in #bjah1 #bjai1 or #bjbj4 7,b7 ,election 7i7 ,in general ,except as provided in clause 7ii77,,ii71 an election under this paragraph shall be made in such manner as may be prescribed by the ,secretary4 ,such election1 once made for any taxable year1 shall be irrevocable for such taxable year4 7ii7 ,time for making election 7,i7 ,in general ,an election under this paragraph shall be made by the due date 7including extensions of time7 for filing the taxpayer's return for the taxable year4 7,,ii7 ,previously filed returns ,in the case of any taxable year for which the taxpayer has filed a return of ,federal income tax before the date of the enactment of the ,american ,workers1 ,families1 and ,employers ,assistance ,act which disregards the amendments made by subsections 7a7 and 7b71 such taxpayer shall be treated as having made an election under this paragraph unless the taxpayer modifies such return to reflect such amendments 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 the ,american ,workers1 ,families1 and ,employers ,assistance ,act4 7,c7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall issue such regulations and other guidance as may be necessary to carry out the purposes of this paragraph1 including regulations and guidance relating to the application of the rules of section #agb7;a7 of the ,internal ,revenue ,code of #aihf 7as in effect before the date of the enactment of the ,,cares ,act7 to taxpayers making an election under this paragraph4 7#b7 ,revocation of election to waive carryback ,the last sentence of section #agb7;b77#c7 of the ,internal ,revenue ,code of #aihf and the last sentence of section #agb7;b77#a77;,b7 of such ,code shall not apply to any election-- 7,a7 which was made before the date of the enactment of the ,american ,workers1 ,families1 and ,employers ,assistance ,act1 and 7,b7 which relates to the carryback period provided under section #agb7;b77#a77;,b7 of such ,code with respect to any net operating loss arising in taxable years beginning in #bjah or #bjai4 4 7b7 ,effective date ,the amendment made by this section shall take effect as if included in section #bcjc of the ,,cares ,act 7,public ,law #aaf-acf74 #bbe4 ,oversight and audit reporting ,section #aijaj7;a77#a7 of the ,,cares ,act is amended by striking and at the end of subparagraph 7,f71 by striking and at the end of subparagraph 7,g71 and by adding at the end the following new subparagraphs3 7,h7 the ,committee on ,finance of the ,senate2 and 7,i7 the ,committee on ,ways and ,means of the ,house of ,representatives2 and 4 ,,iii ,supporting ,patients1 ,providers1 ,older ,americans1 and ,foster ,youth in ,responding to ,,covid-#ai ,a ,promoting ,access to ,care and ,services #cja4 ,maintaining #bjba ,medicare part ,b premium and deductible at #bjbj levels consistent with actuarially fair rates 7a7 #bjba premium and deductible and repayment through future premiums ,section #ahci7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acier7a77 is amended-- 7#a7 in the second sentence of paragraph 7#a71 by striking 7#e7 and 7#f7 and inserting 7#e71 7#f71 and 7#g72 7#b7 in paragraph 7#f77;,c7-- 7,a7 in clause 7i71 by striking 8section #ahdd7;d77#a70 and inserting 8subsections 7d77#a7 and 7e77#a7 of section #ahdd02 and 7,b7 in clause 7ii71 by striking 8paragraph 7#e70 and inserting paragraphs 7#e7 and 7#g72 and 7#c7 by adding at the end the following3 7#g7 ,in applying this part 7including subsection 7i7 and section #ahcc7;b771 the monthly actuarial rate for enrollees age #fe and over for #bjba shall be the same as the monthly actuarial rate for enrollees age #fe and over for #bjbj4 4 7b7 ,transitional government contribution ,section #ahdd of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew7 is amended-- 7#a7 in subsection 7a71 by adding at the end the following new sentence3 ,in applying paragraph 7#a71 the amounts transferred under subsection 7e77#a7 with respect to enrollees described in subparagraphs 7,a7 and 7,b7 of such subsection shall be treated as premiums payable and deposited in the ,trust ,fund under subparagraphs 7,a7 and 7,b71 respectively1 of paragraph 7#a742 and 7#b7 by adding at the end the following3 7e7 7#a7 ,for #bjba1 there shall be transferred from the ,general ,fund to the ,trust ,fund an amount1 as estimated by the ,chief ,actuary of the ,centers for ,medicare ,medicaid ,services1 equal to the reduction in aggregate premiums payable under this part for a month in such year 7excluding any changes in amounts collected under section #ahci7;i77 that are attributable to the application of section #ahci7;a77#g7 with respect to-- 7,a7 enrollees age #fe and over2 and 7,b7 enrollees under age #fe4 ,such amounts shall be transferred from time to time as appropriate4 7#b7 ,premium increases affected under section #ahci7;a77#f7 shall not be taken into account in applying subsection 7a74 7#c7 ,there shall be transferred from the ,trust ,fund to the ,general ,fund of the ,treasury amounts equivalent to the additional premiums payable as a result of the application of section #ahci7;a77#f71 excluding the aggregate payments attributable to the application of section #ahci7;i77#c77;,a77ii77,,ii74 4 7c7 ,additional transitional government contribution ,section #ahdd of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew71 as amended by subsection 7b77#b71 is amended by adding at the end the following3 7f7 7#a7 ,there shall be transferred from the ,general ,fund of the ,treasury to the ,trust ,fund an amount1 as estimated by the ,chief ,actuary of the ,centers for ,medicare ,medicaid ,services1 equal to amounts paid under the advance payment program under section #dba4bad of title #db1 ,code of ,federal ,regulations 7or any successor regulation7 during the period beginning on ,march #bh1 #bjbj1 and ending on ,july #i1 #bjbj4 7#b7 ,there shall be transferred from the ,trust ,fund to the ,general ,fund of the ,treasury amounts equivalent to the sum of-- 7,a7 the amounts by which claims have offset 7in whole or in part7 the amount of such advance payments described in paragraph 7#a72 and 7,b7 the amount of such advance payments that has been repaid 7in whole or in part71 under the advance payment program under such section #dba4bad 7or any such successor regulation74 7#c7 ,amounts described in paragraphs 7#a7 and 7#b7 shall be transferred from time to time as appropriate4 4 7d7 ,indentation correction ,section #ahci7;i77#c77;,a77ii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acier7i77#c77;,a77ii77 is amended by moving the indentation of subclause 7,i7 two ems to the right4 #cjb4 ,improvements to the ,medicare hospital accelerated and advance payments programs during the ,,covid-#ai public health emergency 7a7 ,part ,a 7#a7 ,repayment periods ,section #ahae7;f77#b77;,c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;g7f77#b77;,c77 is amended-- 7,a7 in clause 7i71 by striking #abj days and inserting #bgj days2 and 7,b7 in clause 7ii71 by striking #ab months and inserting #ah months4 7#b7 ,authority for discretion ,section #ahae7;f77#b77;,a77ii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;g7f77#b77;,a77ii77 is amended by inserting 7or1 with respect to requests submitted to the ,secretary on or after ,july #i1 #bjbj1 may7after shall44 7b7 ,part ,b ,in carrying out the advance payments program described in section #dba4bad of title #db1 ,code of ,federal ,regulations 7or a successor regulation71 the ,secretary of ,health and ,human ,services1 in the case of a payment made under such program during 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 upon request of the supplier receiving such payment1 shall-- 7#a7 provide up to #bgj days before claims are offset to recoup the payment2 and 7#b7 allow not less than #ad months from the date of the first advance payment before requiring that the outstanding balance be paid in full4 7c7 ,effective date ,the amendments made by this section shall take effect as if included in the enactment of the ,coronavirus ,aid1 ,relief1 and ,economic ,security ,act 7,public ,law #aaf-acf74 7d7 ,implementation ,notwithstanding any other provision of law1 the ,secretary of ,health and ,human ,services may implement the provisions of1 and the amendments made by1 this section by program instruction or otherwise4 #cjc4 ,authority to extend ,medicare telehealth waivers 7a7 ,authority ,section #ahcd7m7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciem7m77 is amended by adding at the end the following new paragraph3 7#i7 ,authority to extend telehealth waivers and policies 7,a7 ,authority ,notwithstanding the preceding provisions of this subsection and section #aace1 subject to subparagraph 7,b71 if the emergency period under section #aace7;g77#a77;,b7 expires prior to ,december #ca1 #bjba1 the authority provided the ,secretary under section #aace7;b77#h7 to waive or modify requirements with respect to a telehealth service1 and modifications of policies with respect to telehealth services made by interim final rule applicable to such period1 shall be extended through ,december #ca1 #bjba4 7,b7 ,no requirement to extend ,nothing in subparagraph 7,a7 shall require the ,secretary to extend any specific waiver or modification or modifications of policies that the ,secretary does not find appropriate for extension4 7,c7 ,implementation ,notwithstanding any provision of law1 the provisions of this paragraph may be implemented by interim final rule1 program instructions or otherwise4 4 7b7 ,med,p,a,c evaluation and report 7#a7 ,study 7,a7 ,in general ,the ,medicare ,payment ,advisory ,commission 7in this subsection referred to as the ,commission7 shall conduct an evaluation of-- 7i7 the expansions of telehealth services under part ,b of title ,,xvii of the ,social ,security ,act related to the ,,covid-#ai public health emergency described in section #aace7;g77#a77;,b7 of such ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b772 and 7ii7 the appropriate treatment of such expansions after the expiration of such public health emergency4 7,b7 ,analysis ,the evaluation under subparagraph 7,a7 shall include an analysis of each the following3 7i7 ,which1 if any1 of such expansions should be continued after the expiration of the such public health emergency1 7ii7 ,whether any such continued expansions should be limited to1 or differentially applied to1 clinicians participating in certain value-based payment models4 7iii7 ,how ,medicare should pay for telehealth services after the expiration of such public health emergency1 and the implications of payment approaches on aggregate ,medicare program spending1 7iv7 ,medicare program integrity and beneficiary safeguards that may be warranted with the coverage of telehealth services4 7v7 ,the implications of expanded ,medicare coverage of telehealth services for beneficiary access to care and the quality of care provided via telehealth4 7vi7 ,other areas determined appropriate by the ,commission4 7#b7 ,report ,not later than ,june #ae1 #bjba1 the ,commission shall submit to ,congress a report containing the results of the evaluation conducted under paragraph 7#a71 together with recommendations for such legislation and administrative action as the ,commission determines appropriate4 7c7 ,,hhs provision of information and study and report 7#a7 ,pre-covid-#ai public health emergency telehealth authority ,not later than #c months after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services 7in this subsection referred to as the ,secretary7 shall make available on the internet website of the ,centers for ,medicare ,medicaid ,services information describing the requirements applicable to telehealth services and other virtual services under the original ,medicare fee-for-service program under parts ,a and ,b of title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 and the ,medicare ,advantage program under part ,c of such title prior to the waiver or modification of such requirements during 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 as established by statute1 regulation1 and sub-regulatory guidance under such title4 7#b7 ,study and report 7,a7 ,study ,the ,secretary shall conduct a study on the impact of telehealth and other virtual services furnished under the ,medicare program under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 during the emergency period described in section #aace7;g77#a77;,b7 of such ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b774 ,in conducting such study1 the ,secretary shall-- 7i7 assess the impact of such services on access to care1 health outcomes1 and spending by type of physician1 practitioner1 or other entity1 and by patient demographics and other characteristics that include-- 7,i7 age1 gender1 race1 and type of eligibility for the ,medicare program2 7,,ii7 dual eligibility for both the ,medicare program and the ,medicaid program under title ,,xix of such ,act 7#db ,u4,s4,c4 #acif et seq472 7,,iii7 residing in an area of low-population density or a health professional shortage area 7as defined in section #ccb7;a77#a77;,a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;e7a77#a77;,a7772 7,,iv7 diagnoses1 such as a diagnosis of ,,covid-#ai1 a chronic condition1 or a mental health disorder or substance use disorder2 7,v7 telecommunication modality used1 including extent to which the services are furnished using audio-only technology2 7,,vi7 residing in a ,state other than the ,state in which the furnishing physician1 practitioner1 or other entity is located2 and 7,,vii7 other characteristics and information determined appropriate by the ,secretary2 and 7ii7 to the extent feasible1 assess such impact based on-- 7,i7 the type of technology used to furnish the service2 7,,ii7 the extent to which patient privacy is protected2 7,,iii7 the extent to which documented or suspected fraud or abuse occurred2 and 7,,iv7 patient satisfaction4 7,b7 ,use of information ,the ,secretary may use reliable non-governmental sources of information in assessing the impact of characteristics described in subparagraph 7,a7 under the study4 7,c7 ,report 7i7 ,interim provision of information ,the ,secretary shall1 as determined appropriate1 periodically during such emergency period1 post on the internet website of the ,centers for ,medicare ,medicaid services data on utilization of telehealth and other virtual services under the ,medicare program and the impact of characteristics described in subparagraph 7,a7 on such utilization4 7ii7 ,report ,not later than #ae months after date of enactment of this ,act1 the ,secretary shall submit to ,congress a report on the study conducted under subparagraph 7,a71 together with recommendations for such legislation and administrative action as the ,secretary determines appropriate4 #cjd4 ,extending ,medicare telehealth flexibilities for ,federally qualified health centers and rural health clinics 7a7 ,in general ,section #ahcd7m7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciem7m77 is amended-- 7#a7 in paragraph 7#d77;,c7-- 7,a7 in clause 7i71 in the matter preceding subclause 7,i71 by striking and 7#g7 and inserting 7#g71 and 7#h72 and 7,b7 in clause 7ii77,x71 by inserting or paragraph 7#h77;,a77i7 before the period2 and 7#b7 in paragraph 7#h7-- 7,a7 in the paragraph heading by inserting and for an additional period after after during 2 7,b7 in subparagraph 7,a7-- 7i7 in the matter preceding clause 7i71 by inserting and the #e-year period beginning on the first day after the end of such emergency period after #aace7;g77#a77;,b72 7ii7 in clause 7ii71 by striking and at the end2 7iii7 by redesignating clause 7iii7 as clause 7iv72 and 7iv7 by inserting after clause 7ii7 the following new clause3 7iii7 the geographic requirements described in paragraph 7#d77;,c77i7 shall not apply with respect to such a telehealth service2 and 2 7,c7 in subparagraph 7,b77i7-- 7i7 in the first sentence1 by inserting and the #e-year period beginning on the first day after the end of such emergency period before the period2 and 7ii7 in the third sentence1 by striking program instruction or otherwise and inserting interim final rule1 program instruction1 or otherwise2 and 7,d7 by adding at the end the following new subparagraph3 7,c7 ,requirement during additional period 7i7 ,in general ,during the #e-year period beginning on the first day after the end of the emergency period described in section #aace7;g77#a77;,b71 payment may only be made under this paragraph for a telehealth service described in subparagraph 7,a77i7 that is furnished to an eligible telehealth individual if such service is furnished by a qualified provider 7as defined in clause 7ii774 7ii7 ,definition of qualified provider ,for purposes of this subparagraph1 the term qualified provider means1 with respect to a telehealth service described in subparagraph 7,a77i7 that is furnished to an eligible telehealth individual1 a ,federally qualified health center or rural health clinic that furnished to such individual1 during the #c-year period ending on the date the telehealth service was furnished1 an item or service in person for which-- 7,i7 payment was made under this title2 or 7,,ii7 such payment would have been made if such individual were entitled to1 or enrolled for1 benefits under this title at the time such item or service was furnished4 4 7b7 ,effective date ,the amendments made by this section 7other than the amendment made by subsection 7a77#b77;,d77 shall take effect as if included in the enactment of the ,coronavirus ,aid1 ,relief1 and ,economic ,security ,act 7,public ,law #aaf-acf74 #cje4 ,temporary carryover for health and dependent care flexible spending arrangements 7a7 ,increase in carryover for health flexible spending arrangements ,a plan or other arrangement that otherwise satisfies all of the applicable requirements of sections #ajf and #abe of the ,internal ,revenue ,code of #aihf 7including any rules or regulations thereunder7 shall not fail to be treated as a cafeteria plan or health flexible spending arrangement merely because such plan or arrangement permits participants to carry over an amount not in excess of #b1gej of unused benefits or contributions remaining in a health flexible spending arrangement from the plan year ending in #bjbj to the plan year ending in #bjba4 7b7 ,carryover for dependent care flexible spending arrangements ,a plan or other arrangement that otherwise satisfies all applicable requirements of sections #ajf1 #abe1 and #abi of the ,internal ,revenue ,code of #aihf 7including any rules or regulations thereunder7 shall not fail to be treated as a cafeteria plan or dependent care flexible spending arrangement merely because such plan or arrangement permits participants to carry over 7under rules similar to the rules applicable to health flexible spending arrangements7 an amount1 not in excess of the amount in effect under section #abi7;a77#b77;,a7 of such ,code1 of unused benefits or contributions remaining in a dependent care flexible spending arrangement from the plan year ending in #bjbj to the plan year ending in #bjba4 7c7 ,retroactive application ,an employer shall be permitted to amend its cafeteria plan to effectuate the carry over allowed under subsection 7a7 or 7b71 provided that such amendment-- 7#a7 is adopted not later than the last day of the plan year ending in #bjbj2 and 7#b7 provides that the carry over allowed under subsection 7a7 or 7b7 shall be in effect as of the first day of the plan year ending in #bjbj4 7d7 ,definitions ,any term used in this section which is also used in section #ajf1 #abe1 or #abi of the ,internal ,revenue ,code of #aihf or the rules or regulations thereunder shall have the same meaning as when used in such section or rules or regulations4 #cjf4 ,on-site employee clinics 7a7 ,in general ,paragraph 7#a7 of section #bbc7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,special rule for qualified items and services 7i7 ,in general ,for purposes of subparagraph 7,a77ii71 an individual shall not be treated as covered under a health plan described in subclauses 7,i7 and 7,,ii7 of such subparagraph merely because the individual is eligible to receive1 or receives1 qualified items and services-- 7,i7 at a healthcare facility located at a facility owned or leased by the employer of the individual 7or of the individual's spouse71 or 7,,ii7 at a healthcare facility operated primarily for the benefit of employees of the employer of the individual 7or of the individual's spouse74 7ii7 ,qualified items and services defined ,for purposes of this subparagraph1 the term qualified items and services means the following3 7,i7 ,physical examination4 7,,ii7 ,immunizations1 including injections of antigens provided by employees4 7,,iii7 ,drugs or biologicals other than a prescribed drug 7as such term is defined in section #bac7;d77#c774 7,,iv7 ,treatment for injuries occurring in the course of employment4 7,v7 ,preventive care for chronic conditions 7as defined in clause 7iv774 7,,vi7 ,management of chronic conditions or diseases4 7,,vii7 ,drug testing4 7,,viii7 ,hearing or vision screenings and related services4 7,,ix7 ,testing1 vaccines1 or treatments for the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai74 7iii7 ,aggregation ,for purposes of clause 7i71 all persons treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad shall be treated as a single employer4 7iv7 ,preventive care for chronic conditions ,for purposes of this subparagraph1 the term preventive care for chronic conditions means any item or service specified in the ,appendix of ,internal ,revenue ,service ,notice #bjai-de which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such ,appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition1 including any amendment1 addition1 removal1 or other modification made by the ,secretary 7pursuant to the authority granted to the ,secretary under paragraph 7#b77;,c77 to the items or services specified in such ,appendix subsequent to the date of enactment of this subparagraph4 7v7 ,termination ,this subparagraph shall not apply to any taxable year beginning after ,december #ca1 #bjba4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #cjg4 ,support for older foster youth 7a7 ,funding increases ,the dollar amount specified in section #dgg7;h77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 for fiscal year #bjbj is deemed to be #aic1jjj1jjj4 7b7 ,programmatic flexibility ,during the ,,covid-#ai public health emergency3 7#a7 ,suspension of certain requirements under the education and training voucher program ,the ,secretary may allow a ,state to waive the applicability of the requirement in section #dgg7;i77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;i77#c77 that a youth must be enrolled in a postsecondary education or training program or making satisfactory progress toward completion of that program if a youth is unable to meet these requirements due to the public health emergency4 7#b7 ,authority to waive limitations on percentage of funds used for housing assistance and eligibility for such assistance ,notwithstanding subsections 7b77#c77;,b7 and 7b77#c77;,c7 of section #dgg of the ,social ,security ,act 7#db ,u4,s4,c4 #fgg71 a ,state may-- 7,a7 use more than #cj percent of the amounts paid to the ,state from its allotment under subsection 7c7 of such section for a fiscal year for room or board payments2 and 7,b7 expend amounts paid to the ,state from its allotment under subsection 7c7 of such section for a fiscal year for room or board for youth who have attained age #ah1 are no longer in foster care or otherwise eligible for services under such section1 and experienced foster care at #ad years of age or older4 7c7 ,special rules 7#a7 ,nonapplication of matching funds requirement for increased funding ,with respect to the amount allotted to a ,state under section #dgg7;c77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;c77#a77 for fiscal year #bjbj1 the ,secretary shall apply section #dgd7;a77#d77;,a77i7 of such ,act 7#db ,u4,s4,c4 #fgd7;a77#d77;,a77i77 to the additional amount of such allotment resulting from the deemed increase in the dollar amount specified in section #dgg7;h77#a7 of such ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 for fiscal year #bjbj under subsection 7a7 by substituting #ajj percent for #hj percent4 7#b7 ,no reservation for evaluation1 technical assistance1 performance measurement1 and data collection activities ,section #dgg7;g77#b7 of such ,act 7#db ,u4,s4,c4 #fgg7;g77#b77 shall not apply to the portion of the deemed dollar amount for section #dgg7;h77#a7 of such ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 for fiscal year #bjbj under subsection 7a7 that exceeds the dollar amount specified in that section for such fiscal year4 7d7 ,definitions ,in this section3 7#a7 ,,covid-#ai public health emergency ,the term ,,covid-#ai public health emergency means the public health emergency declared by the ,secretary pursuant to section #cai of the ,public ,health ,service ,act on ,january #ca1 #bjbj1 entitled ,determination that a ,public ,health ,emergency ,exists ,nationwide as the ,result of the #bjai ,novel ,coronavirus and includes any renewal of such declaration pursuant to such section #cai4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,health and ,human ,services4 #cjh4 ,court improvement program 7a7 ,temporary funding increases ,out of any money in the ,treasury of the ,united ,states not otherwise appropriated1 there are appropriated to the ,secretary1 #aj1jjj1jjj for fiscal year #bjbj for making grants in accordance with this section to the highest ,state courts described in section #dch of the ,social ,security ,act 7#db ,u4,s4,c4 #fbi;h74 ,grants made under this section shall be considered to be ,court ,improvement ,program grants made under such section #dch1 subject to the succeeding provisions of this section4 7b7 ,distribution of funds 7#a7 ,in general ,from the amount appropriated under subsection 7a71 the ,secretary shall-- 7,a7 reserve up to #ejj1jjj for ,tribal court improvement activities2 and 7,b7 pay from the amount remaining after the application of subparagraph 7,a71 a grant to each highest ,state court that is approved to receive a grant under section #dch of the ,social ,security ,act for the purpose described in subsection 7a77#c7 of that section for fiscal year #bjbj 4 7#b7 ,amount ,the amount of the grant awarded to a highest ,state court under this section is equal to the sum of-- 7,a7 #he1jjj2 and 7,b7 the amount that bears the same ratio to the amount appropriated under subsection 7a7 that remains after the application of paragraph 7#a77;,a7 and subparagraph 7,a7 of this paragraph1 as the number of individuals in the ,state who have not attained #ba years of age bears to the total number of such individuals in all ,states 7based on the most recent year for which data are available from the ,bureau of the ,census74 7#c7 ,other rules 7,a7 ,in general ,the grants awarded to the highest ,state courts under this section shall be in addition to any grants made to such courts under section #dch of such ,act for any fiscal year4 7,b7 ,no matching requirement ,the limitation on the use of funds specified in section #dch7;d7 of such ,act 7#db ,u4,s4,c4 #fbi;h7d77 shall not apply to the grants awarded under this section4 7,c7 ,no additional application ,the ,secretary shall award grants to the highest ,state courts under this section without requiring such courts to submit an additional application4 7,d7 ,reports ,the ,secretary may establish reporting criteria specific to the grants awarded under this section4 7,e7 ,redistribution of funds ,if a highest ,state court does not accept a grant awarded under this section1 or does not agree to comply with any reporting requirements imposed under subparagraph 7,d7 or the use of funds requirements specified in subsection 7c71 the ,secretary shall redistribute the grant funds that would have been awarded to that court among the other highest ,state courts that are awarded grants under this section and agree to comply with such reporting and use of funds requirements4 7c7 ,use of funds ,a highest ,state court awarded a grant under this section shall use the grant funds to address needs stemming from the ,,covid-#ai public health emergency1 which may include any of the following3 7#a7 ,technology investments to facilitate the transition to remote hearings for dependency courts when necessary as a direct result of the ,,covid-#ai public health emergency4 7#b7 ,training for judges1 attorneys1 and caseworkers on facilitating and participating in remote technology hearings that still comply with due process1 meet ,congressionally mandated requirements1 ensure child safety and well-being1 and help inform judicial decision-making4 7#c7 ,programs to help families address aspects of the case plan to avoid delays in legal proceedings that would occur as a direct result of the ,,covid-#ai public health emergency4 7#d7 ,other purposes to assist courts1 court personnel1 or related staff related to the ,,covid-#ai public health emergency4 7d7 ,definitions ,in this section3 7#a7 ,,covid-#ai public health emergency ,the term ,,covid-#ai public health emergency means the public health emergency declared by the ,secretary pursuant to section #cai of the ,public ,health ,service ,act on ,january #ca1 #bjbj1 entitled ,determination that a ,public ,health ,emergency ,exists ,nationwide as the ,result of the #bjai ,novel ,coronavirus and includes any renewal of such declaration pursuant to such section #cai4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,health and ,human ,services4 ,b ,emergency support and ,,covid-#ai ,protection for ,nursing ,homes #caa4 ,definitions ,in this subtitle3 7#a7 ,,covid-#ai ,the term ,,covid-#ai means the #bjai ,novel ,coronavirus or #bjai-n,co,v4 7#b7 ,,covid-#ai public health emergency period ,the term ,,covid-#ai public health emergency period means the period beginning on the first day of the emergency period defined in paragraph 7#a77;,b7 of section #aace7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 and ending on the last day of the calendar quarter in which the last day of such emergency period occurs4 7#c7 ,nursing facility ,the term nursing facility has the meaning given that term in section #aiai7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr7a774 7#d7 ,participating provider ,the term participating provider means a skilled nursing facility or a nursing facility that has been assigned a national provider identifier number by the ,secretary and has executed an agreement to participate in the ,medicare program established under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 or the ,medicaid program established under title ,,xix of such ,act 7#db ,u4,s4,c4 #acif et seq474 7#e7 ,secretary ,the term ,secretary means the ,secretary of ,health and ,human ,services4 7#f7 ,skilled nursing facility ,the term skilled nursing facility has the meaning given that term in section #ahai7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;i-#c7;a774 7#g7 ,state ,except as otherwise provided1 the term ,state has the meaning given such term for purposes of title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq474 #cab4 ,establishing ,,covid-#ai strike teams for nursing facilities 7a7 ,in general ,the ,secretary is authorized to establish and support the operation of strike teams comprised of individuals with relevant skills1 qualifications1 and experience to respond to ,,covid-#ai-related crises in participating providers during the ,,covid-#ai public health emergency period1 based on data reported by such providers to the ,centers for ,disease ,control and ,prevention4 7b7 ,mission and composition of strike teams 7#a7 ,in general ,strike teams established by the ,secretary may include assessment1 testing1 and clinical teams1 and a mission for each such team may include performing medical examinations1 conducting ,,covid-#ai testing1 and assisting participating providers with the implementation of infection control practices 7such as quarantine1 isolation1 or disinfection procedures74 7#b7 ,letter of authorization ,strike teams and members of such teams shall be subject to the ,secretary's oversight and direction and the ,secretary may issue a letter of authorization to team members describing-- 7,a7 the individual's designation to serve on #a or more teams under an emergency proclamation by the ,secretary2 7,b7 the mission of the team2 7,c7 the authority of the individual to perform the team mission2 7,d7 the individual's authority to access places1 persons1 and materials necessary for the team member's performance of the team's mission2 7,e7 the requirement that team members maintain the confidentiality of patient information shared with such individuals by a participating provider2 and 7,f7 the required security background checks that the individual has passed4 7#c7 ,secretarial oversight ,the ,secretary may1 at any time1 disband any strike team and rescind the letter of authorization for any team member4 7#d7 ,team and member authority ,a team and team member may not use the letter of authorization described in paragraph 7#b7 for any purpose except in connection with the team's mission of acting in good faith to promote resident and employee safety in participating providers in which ,,covid-#ai is confirmed to be present4 7#e7 ,administration ,the ,secretary1 in consultation with the ,director of the ,centers for ,disease ,control and ,prevention1 may establish protocols and procedures for requesting the assistance of a strike team established under this section and any other procedures deemed necessary for the team's operation4 7#f7 ,supplementation of other response efforts ,strike teams established by the ,secretary under this section shall supplement and not supplant response efforts carried out by a ,state strike team or a technical assistance team established by the ,secretary during the ,,covid-#ai public health emergency period #cac4 ,promoting ,,covid-#ai testing and infection control in nursing facilities 7a7 ,nursing home protections ,the ,secretary1 in consultation with the ,elder ,justice ,coordinating ,council1 is authorized during the ,,covid-#ai public health emergency period to enhance efforts by participating providers to respond to ,,covid-#ai1 including through-- 7#a7 development of online training courses for personnel of participating providers1 survey agencies1 the long-term care ombudsman of each ,state1 and other individuals to facilitate the implementation of subsection 7b72 7#b7 enhanced diagnostic testing of visitors to1 personnel of1 and residents of1 participating providers in which measures of ,,covid-#ai in the community support more frequent testing for ,,covid-#ai2 7#c7 development of training materials for personnel of participating providers1 the long-term care ombudsman of each ,state1 and other individuals to facilitate the implementation of subsection 7c72 and 7#d7 providing support to participating providers in areas deemed by the ,secretary to require additional assistance due to the presence ,,covid-#ai infections4 7b7 ,training on best practices in infection control and prevention 7#a7 ,in general ,the ,secretary shall develop training courses on infection control and prevention1 including cohorting1 strategies and use of telehealth to mitigate the transmission of ,,covid-#ai in participating providers during the ,,covid-#ai public health emergency period4 7#b7 ,development ,to the extent practicable1 the training programs developed by the ,secretary under this subsection shall use best practices in infection control and prevention4 7#c7 ,coordination with ,other ,federal ,entities ,the ,secretary shall seek input as appropriate on the training courses developed under this subsection from the ,elder ,justice ,coordinating ,council and the ,director of the ,centers for ,disease ,control and ,prevention4 7#d7 ,interactive ,website ,the ,secretary is authorized to create an interactive website to disseminate training materials and related information in the areas of infection control and prevention1 for purposes of carrying out this subsection during the ,,covid-#ai public health emergency period4 #cad4 ,promoting transparency in ,,covid-#ai reporting by nursing facilities ,not later than #aj days after the date of enactment of this ,act1 and at least weekly thereafter during the ,,covid-#ai public health emergency period1 the ,secretary shall provide the ,governor of each ,state with a list of all participating providers in the ,state with respect to which the reported cases of ,,covid-#ai in visitors to1 personnel of1 and residents of1 such providers increased during the previous week 7or1 in the case of the first such list1 during the #aj-;day period beginning on the date of enactment of this ,act74 #cae4 ,funding ,the ,secretary may use amounts appropriated for ,,covid-#ai response and related activities pursuant to the ,,cares ,act 7,public ,law #aaf-acf7 and subsequently enacted legislation to carry out this subtitle4 ,,iv ,additional flexibility and accountability for coronavirus relief fund payments and ,state tax certainty for employees and employers #dja4 ,expansion of allowable use of ,coronavirus ,relief ,fund payments by ,states and ,tribal and ,local ,governments 7a7 ,in general ,section #fja7;d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d77 is amended to read as follows3 7d7 ,use and availability of funds 7#a7 ,allowable uses ,a ,state1 ,tribal government1 or unit of local government shall use the funds provided under a payment made under this section only for the following purposes3 7,a7 ,,covid-#ai costs ,during the period that begins on ,march #a1 #bjbj1 and ends on ,september #cj1 #bjba 7or1 in the case of a ,state or government described in clause 7iii7 of subparagraph 7,b71 the date determined for the ,state or government under such clause71 to pay costs of the ,state1 ,tribal government1 or unit of local government that-- 7i7 are necessary expenditures incurred due to the public health emergency with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai72 and 7ii7 were not accounted for in the budget most recently approved as of ,march #bg1 #bjbj1 for the ,state or government4 7,b7 ,revenue shortfall 7i7 ,in general ,subject to clause 7iv71 during the period that begins on ,march #a1 #bjbj1 and ends on ,september #cj1 #bjba 7or1 in the case of a ,state or government described in clause 7iii71 the date determined for the ,state or government under such clause71 to fund operations of the ,state or government if the ,state or government-- 7,i7 has a revenue shortfall amount for the ,state or government fiscal year for #bjbj or #bjba2 and 7,,ii7 certifies to the ,secretary that the ,state or government has distributed at least #be percent of the total amount of the payments received by the ,state or government under this section to localities within the jurisdiction of the ,state or government or that there are no localities within the jurisdiction of the ,state or government4 7ii7 ,revenue shortfall amount ,for purposes of this subparagraph1 the revenue shortfall amount for a ,state or government and a ,state or government fiscal year is the amount1 if any1 by which-- 7,i7 the total amount of ,state or government revenue from taxes1 fees1 or sources other than funds provided under a payment made under this section or another intergovernmental transfer of funds from the ,federal ,government collected for such fiscal year2 is less than 7,,ii7 the total amount of such revenue collected for the ,state or government fiscal year for #bjai4 7iii7 ,special rule ,in the case of a ,state or government that has a fiscal year for #bjba that ends after ,june #cj1 #bjba1 the date determined for such ,state or government under this clause is the date that is #ij days after the last day of the ,state or government fiscal year for #bjba4 7iv7 ,limitation ,the amount of funds paid to or distributed to a ,state1 ,tribal government1 or unit of local government under this section that may be used by the ,state or government for the purpose permitted under clause 7i7 shall not exceed the lesser of-- 7,i7 #be percent of the total amount of such funds2 and 7,,ii7 the sum of the revenue shortfall amounts determined for the ,state or government for fiscal years #bjbj and #bjba under clause 7ii74 7#b7 ,prohibited uses ,no ,state1 ,tribal government1 or unit of local government may use funds provided under a payment made under this section for any of the following purposes3 7,a7 ,to make a deposit into1 or reimburse1 any ,state or government fund that finances pensions or other postemployment benefits for current or former employees of the ,state or government4 7,b7 ,to satisfy any obligation or liability of the ,state or government with respect to a pension or other postemployment benefit fund1 plan1 or program for current or former employees of the ,state or government4 7,c7 ,to augment any amount paid1 or benefit provided under1 a pension or other postemployment benefit fund1 plan1 or program for current or former employees of the ,state or government4 7,d7 ,to make a deposit into1 or reimburse a withdrawal from1 a budget stabilization fund1 budget reserve account1 or other rainy day or reserve fund of the ,state or government established to provide a source of funding for operations of the ,state or government during a revenue downturn or other unanticipated shortfall and accounted for in the budget most recently approved as of ,march #bg1 #bjbj1 for the ,state or government4 7,e7 ,to participate in litigation in which an officer of the ,state or government is a party in the officer's personal capacity4 7,f7 ,to undertake to-- 7i7 influence the passage or defeat of any legislation by the ,congress of the ,united ,states1 or by any ,state or local legislative body2 or 7ii7 improve the public image of an officer of the ,state or government4 7#c7 ,maintenance of effort ,in accordance with guidance from the ,secretary issued before1 on1 or after the date of enactment of the ,american ,workers1 ,families1 and ,employers ,assistance ,act71 any amount from a payment made under this section to a ,state1 ,tribal government1 or unit of local government that is distributed by such entity to a unit of general local government below the level of such entity shall supplement1 and not supplant1 any non-,federal funds that such entity would otherwise provide1 distribute1 or use for assistance to such unit of general local government4 7#d7 ,availability ,funds paid or distributed to a ,state1 ,tribal government1 or unit of local government under this section that are obligated for an allowable use under paragraph 7#a7 before ,october #a1 #bjba 7or1 in the case of a ,state or government described in clause 7iii7 of subparagraph 7,b7 of such paragraph1 the day after the date determined for the ,state or government under such clause71 shall remain available until expended4 7#e7 ,application to distributions to localities 7,a7 ,in general ,the allowable and prohibited uses of funds1 maintenance of effort1 and availability rules that apply to funds provided under a payment made under this section to a ,state1 ,tribal government1 or unit of local government1 and all other limitations or restrictions which apply to such funds1 shall apply in the same manner and to the same extent to any funds from such payment which a ,state or government distributes to a locality4 7,b7 ,limitation on additional conditions ,a ,state1 ,tribal government1 or unit of local government shall not impose any condition1 requirement1 or restriction on a distribution to a locality of funds provided to the ,state or government under a payment made under this section other than as necessary to ensure the locality uses the funds distributed in accordance with the limitations1 restrictions1 and requirements applicable under subparagraph 7,a74 4 7b7 ,additional amendments ,section #fja of such ,act is further amended-- 7#a7 in subsection 7f7-- 7,a7 by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#d7 and 7#e71 respectively2 and 7,b7 by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,audit risk factors ,in determining whether to conduct an audit of the use of funds paid to a ,state1 ,tribal government1 or unit of local government under this section 7including any such funds distributed to a locality71 the ,inspector ,general of the ,department of the ,treasury shall prioritize auditing ,states or governments that-- 7,a7 have not distributed at least #be percent of the total amount of the payments received by the ,state or government under this section to localities within the jurisdiction of the ,state or government1 if any2 or 7,b7 have imposed a condition1 requirement1 or restriction on funds distributed to a locality which the ,inspector ,general has reason to believe violates subsection 7d77#e77;,b74 4 7#b7 in subsection 7g7-- 7,a7 by redesignating paragraphs 7#c7 through 7#e7 as paragraphs 7#e7 through 7#g71 respectively2 and 7,b7 by inserting after paragraph 7#b7 the following new paragraphs3 7#c7 ,locality ,the term locality means1 with respect to a ,state1 ,tribal government1 or unit of local government1 a county1 municipality1 town1 township1 village1 parish1 borough1 or other unit of general government below the level of the ,state1 ,tribal government1 or unit of local government 7as applicable7 with a population of #ejj1jjj or less4 7#d7 ,other postemployment benefits ,the term other postemployment benefits includes postemployment health care benefits1 regardless of the type of plan that provides them1 and all postemployment benefits provided separately from a pension plan1 excluding benefits defined as termination offers and benefits4 4 7c7 ,effective date ,the amendments made by this section shall take effect as if included in the enactment of section #fja of the ,social ,security ,act1 as added by section #ejja7;a7 of the ,,cares ,act 7,public ,law #aaf-acf74 #djb4 ,accountability for the disbursement and use of ,state or government relief payments 7a7 ,data on disbursement and use of payments from the ,coronavirus ,relief ,fund ,pursuant to the authority provided in section #fja7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;f771 as added by section #ejja7;a7 of the ,,cares ,act 7,public ,law #aaf-acf7 and amended by section #dja7;b71 the ,inspector ,general of the ,department of the ,treasury shall compile data on the disbursement and use of funds made available from each payment made by the ,secretary of the ,treasury from the ,coronavirus ,relief ,fund established under section #fja of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7 to ,states1 the ,district of ,columbia1 territories1 ,tribal governments1 and directly to units of local government under section #fja7;b77#b7 of such ,act 7in this section referred to as a ,state or government relief payment74 7b7 ,reporting on uses of relief funds 7#a7 ,in general ,each recipient of a ,state or government relief payment 7referred to in this section as a recipient7 shall submit a report on the recipient's use of such payment to the ,secretary and the ,inspector ,general of the ,treasury using a portal designated by the ,secretary for such purpose for each calendar quarter and period described in paragraph 7#c77;,a74 ,such report shall include the following3 7,a7 ,the total amount of all ,state or government relief payments made to the recipient4 7,b7 ,a detailed list of all projects or activities on which funds from such payments were expended or obligated1 including1 for each such project or activity-- 7i7 the name of the project or activity2 7ii7 a description of the project or activity2 7iii7 the name of each business1 consultant1 or contractor used to facilitate the implementation or continuation of the project or activity2 and 7iv7 the amount of such funds expended or obligated4 7,c7 ,detailed information on-- 7i7 any loan issued using such funds2 7ii7 any contract or grant financed in whole or in part with such funds1 including any contract with an entity described in subparagraph 7,b77iii72 7iii7 transfers of such funds made to other government entities2 and 7iv7 any direct payments of such funds made by the recipient that equal or exceed #ej1jjj4 7,d7 ,detailed information on the extent to which the recipient used a ,state or government relief payment made to fund operations due to a revenue shortfall1 in accordance with subparagraph 7,b7 of section #fja7;d77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d77#a771 including-- 7i7 the total amount of funds from all such payments used for such purpose2 7ii7 the #a or more revenue sources 7such as taxes1 fees1 or another source of revenue7 that contributed to such shortfall2 and 7iii7 for each source identified in clause 7ii71 the amount of the reduction in revenue generated by such source over the period described in subparagraph 7,a77ii7 of such section4 7#b7 ,certification ,each recipient shall certify that the information reported with respect to each quarter or period is true1 accurate1 and complete4 ,such certification shall be made by an authorized representative of the recipient that has the legal authority to give assurances1 make commitments1 and enter into contracts on behalf of the recipient4 7#c7 ,report deadlines ,a recipient shall report the data required under paragraph 7#a7-- 7,a7 for the period beginning on ,march #a1 #bjbj1 and ending on ,june #cj1 #bjbj1 not later than ,september #ba1 #bjbj2 and 7,b7 for each calendar quarter in the period that begins on ,july #a1 #bjbj1 and ends on ,september #cj1 #bjba 7or1 in the case of a recipient for which a date is determined under section #fja7;d77#a77;,b77iii7 of the ,social ,security ,act1 the last day of the calendar quarter in which such date occurs71 not later than later than #aj days after the end of the calendar quarter4 7c7 ,record retention requirements 7#a7 ,in general ,each recipient and entity described in paragraph 7#c7 shall maintain1 for not less than #e years after date on the recipient expends all funds from ,state or government relief payments paid to the recipient and shall make available to the ,secretary of the ,treasury and the ,inspector ,general of the ,department of the ,treasury upon request1 all documents and financial records of the recipient sufficient to establish the recipient's compliance with section #fja7;d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d774 7#b7 ,scope of records ,the documents and records sufficient to establish a recipient's compliance with such section may include-- 7,a7 general ledgers and any subsidiary ledgers used to account for the receipt and disbursement of funds from all ,state or government relief payments made to the recipient2 7,b7 budget records of the recipient for #bjai1 #bjbj1 and #bjba2 7,c7 payroll1 time records and other human resource records of the recipient which support costs incurred for payroll expenses related to addressing the public health emergency due to ,,covid-#ai or other use of funds allowable under such section #fja7;d72 7,d7 receipts of purchases made related to addressing the public health emergency due to ,,covid-#ai or other use of funds allowable under such section #fja7;d72 7,e7 contracts and subcontracts entered into with funds from any ,state or government relief payment made to the recipient1 and all documents related to such contracts or subcontracts2 7,f7 grant agreements and subgrant agreements entered into with funds from any ,state or government relief payment made to the recipient1 and all documents related to such agreements2 7,g7 all documentation of reports1 audits1 and other monitoring of contractors1 subcontractors1 grantees1 and subgrantees relating to the use funds from any ,state or government relief payment made to the recipient2 7,h7 all documentation supporting performance outcomes 7if any7 of contracts1 subcontracts1 grants1 or subgrants relating to the use of funds from any ,state or government relief payment made to the recipient2 7,i7 all internal and external email and other electronic communications relating to the use of funds from any ,state or government relief payment made to the recipients2 and 7,j7 all investigative files and inquiry reports 7if any7 relating to the use of funds from any ,state or government relief payment made to the recipient4 7#c7 ,entities described ,an entity described in this paragraph is the any of the following3 7,a7 ,an entity that receives a grant or loan funded in whole or in part with funds from a ,state or government relief payment made to the recipient1 and any contractor1 subcontractor1 or subgrantee of such entity4 7,b7 ,an entity awarded a contract funded in whole or in part with funds from a ,state or government relief payment made to the recipient1 and any subcontractor of such entity4 7,c7 ,a governmental entity that receives a payment or transfer of funds that equals or exceeds #ej1jjj1 funded in whole or in part with funds from a ,state or government relief payment made to the recipient4 7d7 ,quarterly reports to ,congress 7#a7 ,in general ,using data complied under subsection 7a71 the ,inspector ,general of the ,department of the ,treasury shall submit a report containing the information described in paragraph 7#b7 to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate not later than ,october #a1 #bjbj1 and the #ast day of every third month beginning thereafter through ,january #a1 #bjba4 7#b7 ,content ,each report submitted under paragraph 7#a7 shall include data on the disbursement and use of funds from ,state or government relief payments1 including with respect to the amounts and recipients of disbursements made-- 7,a7 by ,states receiving such payments to-- 7i7 units of local government 7as defined in section #fja7;g77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;g77#b772 and 7ii7 counties1 municipalities1 towns1 townships1 villages1 parishes1 boroughs1 or other units of general government below the ,state level with a population that does not exceed #ejj1jjj2 and 7,b7 by the ,secretary of the ,treasury directly to units of local government 7as so defined7 under section #fja7;b77#b7 of such ,act 7#db ,u4,s4,c4 #hja7;b77#b774 #djc4 ,state tax certainty for employers and employees 7a7 ,limitations on withholding and taxation of employee income 7#a7 ,in general ,no part of the wages or other remuneration earned by an employee who is a resident of a taxing jurisdiction and performs employment duties in more than one taxing jurisdiction shall be subject to income tax in any taxing jurisdiction other than-- 7,a7 the taxing jurisdiction of the employee's residence2 and 7,b7 any taxing jurisdiction within which the employee is present and performing employment duties for more than #cj days during the calendar year in which the wages or other remuneration is earned4 7#b7 ,income tax withholding and reporting ,wages or other remuneration earned in any calendar year shall not be subject to income tax withholding and reporting requirements with respect to any taxing jurisdiction unless the employee is subject to income tax in such taxing jurisdiction under paragraph 7#a74 ,income tax withholding and reporting requirements under paragraph 7#a77;,b7 shall apply to wages or other remuneration earned as of the commencement date of employment duties in the taxing jurisdiction during the calendar year4 7#c7 ,operating rules ,for purposes of determining penalties related to an employer's income tax withholding and reporting requirements with respect to any taxing jurisdiction-- 7,a7 an employer may rely on an employee's annual determination of the time expected to be spent by such employee in the performance of employment duties in the taxing jurisdictions in which the employee will perform such duties absent-- 7i7 the employer's actual knowledge of fraud by the employee in making the determination2 or 7ii7 collusion between the employer and the employee to evade tax2 7,b7 except as provided in subparagraph 7,c71 if records are maintained by an employer in the regular course of business that record the location at which an employee performs employment duties1 such records shall not preclude an employer's ability to rely on an employee's determination under subparagraph 7,a72 and 7,c7 notwithstanding subparagraph 7,b71 if an employer1 at its sole discretion1 maintains a time and attendance system that tracks where the employee performs duties on a daily basis1 data from the time and attendance system shall be used instead of the employee's determination under subparagraph 7,a74 7#d7 ,definitions and special rules ,for purposes of this subsection3 7,a7 ,day 7i7 ,except as provided in clause 7ii71 an employee is considered present and performing employment duties within a taxing jurisdiction for a day if the employee performs more of the employee's employment duties within such taxing jurisdiction than in any other taxing jurisdiction during a day4 7ii7 ,if an employee performs employment duties in a resident taxing jurisdiction and in only one nonresident taxing jurisdiction during one day1 such employee shall be considered to have performed more of the employee's employment duties in the nonresident taxing jurisdiction than in the resident taxing jurisdiction for such day4 7iii7 ,for purposes of this subparagraph1 the portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties4 7,b7 ,employee 7i7 ,in general 7,i7 ,general definition ,except as provided in subclause 7,,ii71 the term employee has the meaning given such term in section #caba7;d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #caba7;d771 unless such term is defined by the taxing jurisdiction in which the person's employment duties are performed1 in which case the taxing jurisdiction's definition shall prevail4 7,,ii7 ,exception ,the term employee shall not include a professional athlete1 professional entertainer1 qualified production employee1 or certain public figures4 7ii7 ,professional athlete ,the term professional athlete means a person who performs services in a professional athletic event1 provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional athlete4 7iii7 ,professional entertainer ,the term professional entertainer means a person of prominence who performs services in the professional performing arts for wages or other remuneration on a per-event basis1 provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional entertainer4 7iv7 ,qualified production employee ,the term qualified production employee means a person who performs production services of any nature directly in connection with a taxing jurisdiction qualified1 certified or approved film1 television or other commercial video production for wages or other remuneration1 provided that the wages or other remuneration paid to such person are qualified production costs or expenditures under such taxing jurisdiction's qualified1 certified or approved film1 television or other commercial video production incentive program1 and that such wages or other remuneration must be subject to withholding under such qualified1 certified or approved film1 television or other commercial video production incentive program as a condition to treating such wages or other remuneration as a qualified production cost or expenditure4 7v7 ,certain public figures ,the term certain public figures means persons of prominence who perform services for wages or other remuneration on a per-event basis1 provided that the wages or other remuneration are paid to such person for services provided at a discrete event1 in the nature of a speech1 public appearance1 or similar event4 7,c7 ,employer ,the term employer has the meaning given such term in section #cdja7;d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #cdja7;d771 unless such term is defined by the taxing jurisdiction in which the employee's employment duties are performed1 in which case the taxing jurisdiction's definition shall prevail4 7,d7 ,taxing jurisdiction ,the term taxing jurisdiction means any of the several ,states1 the ,district of ,columbia1 or any municipality1 city1 county1 township1 parish1 transportation district1 or assessment jurisdiction1 or any other political subdivision of a ,state with the authority to impose a tax1 charge1 or fee4 7,e7 ,time and attendance system ,the term time and attendance system means a system in which-- 7i7 the employee is required on a contemporaneous basis to record his or her work location for every day worked outside of the taxing jurisdiction in which the employee's employment duties are primarily performed2 and 7ii7 the system is designed to allow the employer to allocate the employee's wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for such employer4 7,f7 ,wages or other remuneration ,the term wages or other remuneration may be defined by the taxing jurisdiction in which the employment duties are performed4 7#e7 ,place of residence ,for purposes of this subsection1 the residence of an employee shall be determined under the laws of the taxing jurisdiction in which such employee maintains a dwelling which serves as the employee's permanent place of abode during the calendar year4 7#f7 ,adjustment during coronavirus pandemic ,with respect to calendar year #bjbj1 in the case of any employee who performs employment duties in any taxing jurisdiction other than the taxing jurisdiction of the employee's residence during such year as a result of the ,,covid-#ai public health emergency1 paragraph 7#a77;,b7 shall be applied by substituting #ij days for #cj days4 7b7 ,state and local tax certainty 7#a7 ,status of employees during covered period ,notwithstanding subsection 7a77#a77;,b7 or any provision of law of a taxing jurisdiction1 with respect to any employee whose primary work location is within a taxing jurisdiction and who is working remotely within another taxing jurisdiction during the covered period-- 7,a7 except as provided under subparagraph 7,b71 any wages earned by such employee during such period shall be deemed to have been earned at the primary work location of such employee2 and 7,b7 if an employer1 at its sole discretion1 maintains a system that tracks where such employee performs duties on a daily basis1 wages earned by such employee may1 at the election of such employer1 be treated as earned at the location in which such duties were remotely performed4 7#b7 ,status of businesses during covered period ,notwithstanding any provision of law of a taxing jurisdiction-- 7,a7 in the case of an out-of-jurisdiction business which has any employees working remotely within such jurisdiction during the covered period1 the duties performed by such employees within such jurisdiction during such period shall not be sufficient to create any nexus or establish any minimum contacts or level of presence that would otherwise subject such business to any registration1 taxation1 or other related requirements for businesses operating within such jurisdiction2 and 7,b7 except as provided under paragraph 7#a77;,b71 with respect to any tax imposed by such taxing jurisdiction which is determined1 in whole or in part1 based on net or gross receipts or income1 for purposes of apportioning or sourcing such receipts or income1 any duties performed by an employee of an out-of-jurisdiction business while working remotely during the covered period-- 7i7 shall be disregarded with respect to any filing requirements for such tax2 and 7ii7 shall be apportioned and sourced to the tax jurisdiction which includes the primary work location of such employee4 7#c7 ,definitions ,for purposes of this subsection-- 7,a7 ,covered period ,the term covered period means1 with respect to any employee working remotely1 the period-- 7i7 beginning on the date on which such employee began working remotely2 and 7ii7 ending on the earlier of-- 7,i7 the date on which the employer allows1 at the same time-- 7aa7 such employee to return to their primary work location2 and 7bb7 not less than #ij percent of their permanent workforce to return to such work location2 or 7,,ii7 ,december #ca1 #bjbj4 7,b7 ,employee ,the term employee has the meaning given such term in section #caba7;d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #caba7;d771 unless such term is defined by the taxing jurisdiction in which the person's employment duties are deemed to be performed pursuant to paragraph 7#a71 in which case the taxing jurisdiction's definition shall prevail4 7,c7 ,employer ,the term employer has the meaning given such term in section #cdja7;d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #cdja7;d771 unless such term is defined by the taxing jurisdiction in which the employee's employment duties are deemed to be performed pursuant to paragraph 7#a71 in which case the taxing jurisdiction's definition shall prevail4 7,d7 ,out-of-jurisdiction business ,the term out-of-jurisdiction business means1 with respect to any taxing jurisdiction1 any business entity which1 excepting any employees of such business who are working remotely within such jurisdiction during the covered period1 would not otherwise be subject to any tax filing requirements under the existing law of such taxing jurisdiction4 7,e7 ,primary work location ,the term primary work location means1 with respect to an employee1 the address of the employer where the employee is regularly assigned to work when such employee is not working remotely during the covered period4 7,f7 ,taxing jurisdiction ,the term taxing jurisdiction has the same meaning given such term under subsection 7a77#d77;,d74 7,g7 ,wages ,the term wages means all wages and other remuneration paid to an employee that are subject to tax or withholding requirements under the law of the taxing jurisdiction in which the employment duties are deemed to be performed under paragraph 7#a7 during the covered period4 7,h7 ,working remotely ,the term working remotely means the performance of duties by an employee at a location other than the primary work location of such employee at the direction of his or her employer due to conditions resulting from the public health emergency relating to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7referred to in this subparagraph as ,,covid-#ai71 including-- 7i7 to comply with any government order relating to ,,covid-#ai2 7ii7 to prevent the spread of ,,covid-#ai2 and 7iii7 due to the employee or a member of the employee's family contracting ,,covid-#ai4 7#d7 ,preservation of authority of taxing jurisdictions ,this subsection shall not be construed as modifying1 impairing1 superseding1 or authorizing the modification1 impairment1 or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in paragraphs 7#a7 through 7#c74 7c7 ,effective date2 applicability 7#a7 ,effective date ,subject to paragraph 7#c71 this section shall apply to calendar years beginning after ,december #ca1 #bjai4 7#b7 ,applicability ,this section shall not apply to any tax obligation that accrues before ,january #a1 #bjbj4 7#c7 ,termination ,subsection 7a7 shall not apply to calendar years beginning after ,december #ca1 #bjbd4 ,v ,emergency ,designation #eja4 ,emergency designation 7a7 ,in general ,the amounts provided by this ,act and the amendments made by 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 and the amendments made by this ,act are 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