,,ii #aaf? ,,congress #b;d ,session ,s4 #dcah ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #bg1 #bjbj,mr4 ,grassley introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to provide assi/ance to ,am]ican work]s1 families1 & employ]s dur+ ! ,,covid-#ai p&emic4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,am]ican ,work]s1 ,families1 & ,employ]s ,assi/ance ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4,,title ,i--,fur!r ,relief = ,work]s ,affect$ by ,coronavirus,sec4 #aja4 ,improvem5ts to ,f$]al ,p&emic ,unemploym5t ,comp5sation to bett] mat* lo/ wages4,sec4 #ajb4 ,supplem5tal em]g5cy unemploym5t relief = gov]nm5tal entities & nonpr(it organizations4,sec4 #ajc4 ,con=m+ eligibility = ,p&emic ,unemploym5t ,assi/ance to disa/] unemploym5t assi/ance & accel]at+ appeal review4,sec4 #ajd4 ,improvem5ts to ,/ate unemploym5t sy/ems & /r5g!n+ program integrity4,sec4 #aje4 ,,tanf ,coronavirus ,em]g5cy ,fund4,,title ,,ii--,assi/ance to ,individuals1 ,families & ,employ]s to ,reop5 ! ,economy,subtitle ,a--,relief = ,individuals & ,families,sec4 #bja4 ,additional #bjbj recov]y rebates = individuals4,sec4 #bjb4 ,modifications to recov]y rebates made "u ! ,,c>es ,act4,subtitle ,b--,job ,creation & ,employment,sec4 #baa4 ,enhanc$ employee hir+ & ret5tion payroll tax cr$it4,sec4 #bab4 ,expansion ( "w opportunity cr$it4,sec4 #bac4 ,safe & heal?y workplace tax cr$it4,sec4 #bad4 ,,covid-#ai assi/ance provid$ to indep5d5t contractors4,subtitle ,c--,,c>es ,act ,cl>ifications & ,corrections,sec4 #bba4 ,application ( special rules to money pur*ase p5sion plans4,sec4 #bbb4 ,cl>ification ( delay 9 paym5t ( m9imum requir$ contributions4,sec4 #bbc4 ,employee c]tification z to eligibility = increas$ ,,c>es ,act loan limits f employ] plan4,sec4 #bbd4 ,election to waive application ( c]ta9 modifications to f>m+ losses4,sec4 #bbe4 ,ov]sight & audit report+4,,title ,,iii--,support+ ,pati5ts1 ,provid]s1 ,old] ,am]icans1 & ,fo/] ,y\? 9 ,respond+ to ,,covid-#ai,subtitle ,a--,promot+ ,access to ,c>e & ,services,sec4 #cja4 ,ma9ta9+ #bjba ,m$ic>e "p ,b premium & d$uctible at #bjbj levels consi/5t ) actu>ially fair rates4,sec4 #cjb4 ,improvem5ts to ! ,m$ic>e hospital accel]at$ & advance paym5ts programs dur+ ! ,,covid-#ai public heal? em]g5cy4,sec4 #cjc4 ,au?ority to ext5d ,m$ic>e teleheal? waiv]s4,sec4 #cjd4 ,ext5d+ ,m$ic>e teleheal? flexibilities = ,f$]ally qualifi$ heal? c5t]s & rural heal? cl9ics4,sec4 #cje4 ,tempor>y c>ryov] = heal? & dep5d5t c>e flexible sp5d+ arrangem5ts4,sec4 #cjf4 ,on-site employee cl9ics4,sec4 #cjg4 ,support = old] fo/] y\?4,sec4 #cjh4 ,c\rt improvem5t program4,subtitle ,b--,em]g5cy support & ,,covid-#ai ,protection = ,nurs+ ,homes ,sec4 #caa4 ,def9itions4,sec4 #cab4 ,e/abli%+ ,,covid-#ai /rike teams = nurs+ facilities4,sec4 #cac4 ,promot+ ,,covid-#ai te/+ & infection control 9 nurs+ facilities4,sec4 #cad4 ,promot+ transp>5cy 9 ,,covid-#ai report+ by nurs+ facilities4,sec4 #cae4 ,fund+4,,title ,,iv--,additional flexibility & acc\ntability = coronavirus relief fund paym5ts & ,/ate tax c]ta9ty = employees & employers,sec4 #dja4 ,expansion ( all[able use ( ,coronavirus ,relief ,fund paym5ts by ,/ates & ,tribal & ,local ,gov]nm5ts4,sec4 #djb4 ,acc\ntability = ! disbursem5t & use ( ,/ate or gov]nm5t relief paym5ts4,sec4 #djc4 ,/ate tax c]ta9ty = employ]s & employees4,,title ,v--,em]g5cy ,designation,sec4 #eja4 ,em]g5cy designation4 ,i ,fur!r ,relief = ,work]s ,affect$ by ,coronavirus #aja4 ,improvem5ts to ,f$]al ,p&emic ,unemploym5t ,comp5sation to bett] mat* lo/ wages 7a7 ,ext5sion ,section #bajd7;e77#b7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by /rik+ ,july #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbj4 7b7 ,improvem5ts to accuracy ( paym5ts 7#a7 ,f$]al ,p&emic ,unemploym5t ,comp5sation 7,a7 ,9 g5]al ,section #bajd7;b7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$-- 7i7 9 p>agraph 7#a77;,b71 by /rik+ ( #fjj & ins]t+ equal to ! am\nt specifi$ 9 p>agraph 7#c72 & 7ii7 by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,am\nt ( ,f$]al ,p&emic ,unemploym5t ,comp5sation 7,a7 ,9 g5]al ,! am\nt specifi$ 9 ?is p>agraph is ! foll[+ am\nt ) respect to an individual3 7i7 ,= weeks ( unemploym5t beg9n+ aft] ! date on :i* an agreem5t is ent]$ into "u ?is section & end+ on or be=e ,july #ca1 #bjbj1 #fjj4 7ii7 ,= weeks ( unemploym5t beg9n+ aft] ! la/ week "u clause 7i7 & end+ be=e ,octob] #e1 #bjbj2 #bjj4 7iii7 ,subject to subp>agraph 7,b71 = weeks ( unemploym5t beg9n+ aft] ! la/ week "u clause 7ii7 & end+ be=e ,decemb] #ca1 #bjbj1 an am\nt 7n to exce$ #ejj7 equal to "o ( ! foll[+3 7,i7 ,subject to subclause 7,,ii71 an am\nt equal to-- 7aa7 #gj p]c5t ( ! individual's av]age weekly wages2 m9us 7bb7 ! individual's base am\nt 7det]m9$ prior to any r$uctions or (fsets74 7,,ii7 ,if propos$ by ! ,/ate z an alt]native to subclause 7,i7 & approv$ by ! ,secret>y1 an am\nt t results 9 ! sum ( ! base am\nt & ! am\nt ( ,f$]al ,p&emic ,unemploym5t ,comp5sation "u ?is section be+ on av]age equal to #gj p]c5t ( lo/ wages4 7,b7 ,waiv] to tempor>ily cont9ue flat doll> am\nt ,if a ,/ate det]m9es t x is unable to calculate am\nts "u ei!r subclause 7,i7 or 7,,ii7 ( subp>agraph 7,a77iii71 ! ,/ate may apply to ! ,secret>y = a waiv] "u :i* ! am\nt specifi$ "u subp>agraph 7,a77ii7 %all apply "u ?is p>agraph = weeks ( unemploym5t beg9n+ aft] ! la/ week "u subp>agraph 7,a77ii7 & end+ be=e ,novemb] #cj1 #bjbj4 7,c7 ,base am\nt ,= purposes ( ?is p>agraph1 ! t]m base am\nt means1 ) respect to an individual1 an am\nt equal to-- 7i7 = weeks ( unemploym5t "u ! p&emic unemploym5t assi/ance program "u section #bajb1 ! am\nt det]m9$ "u subsection 7d77#a77;,a77i7 or 7d77#b7 ( su* section #bajb1 z applicable2 or 7ii7 = all o!r weeks ( unemploym5t1 ! am\nt det]m9$ "u p>agraph 7#a77;,a7 ( ?is subsection4 7,d7 ,av]age weekly wages 7i7 ,9 g5]al ,subject to clause 7ii71 = purposes ( ?is p>agraph1 ! t]m av]age weekly wages means1 ) respect to an individual1 ! foll[+3 7,i7 ,if ! ,/ate computes ! individual weekly unemploym5t comp5sation b5efit am\nt bas$ on an individual's av]age weekly wages 9 a base p]iod1 an am\nt equal to ! individual's av]age weekly wages us$ 9 su* computation4 7,,ii7 ,if ! ,/ate computes ! individual weekly unemploym5t comp5sation b5efit am\nt bas$ on high qu>t] wages or a =mula us+ wages across "s b n all qu>t]s 9 a base p]iod1 an am\nt equal to #a_/ac ( su* high qu>t] wages or av]age wages ( ! applicable qu>t]s us$ 9 ! computation = ! individual4 7,,iii7 ,if ! ,/ate uses computations o!r ?an ! computations "u subclause 7,i7 or 7,,ii7 = ! individual weekly unemploym5t comp5sation b5efit am\nt1 or = computations ( ! weekly b5efit am\nt "u ! p&emic unemploym5t assi/ance program "u section #bajb1 z describ$ 9 subsection 7d77#a77;,a77i7 or 7d77#b7 ( su* section #bajb1 = :i* subclause 7,i7 or 7,,ii7 d n apply1 an am\nt equal to #a_/eb ( ! sum ( all base p]iod wages4 7ii7 ,special rule ,if m ?an "o ( ! me?ods ( computation "u subclauses 7,i71 7,,ii71 & 7,,iii7 ( clause 7i7 are applicable to a ,/ate1 !n su* t]m %all mean ! am\nt det]m9$ "u ! applicable subclause ( clause 7i7 t results 9 ! highe/ am\nt ( av]age weekly wages4 4 7,b7 ,te*nical am5dm5t reg>d+ application to %ort-"t comp5sation programs & agreem5ts ,section #bajd7;i77#b7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$-- 7i7 9 subp>agraph 7,c71 by /rik+ & at ! end2 7ii7 9 subp>agraph 7,d71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7iii7 by add+ at ! end ! foll[+3 7,e7 %ort-"t comp5sation "u section #bajh or #baji4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,p&emic ,unemploym5t ,assi/ance ,section #bajb7;d7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by ins]t+ ) respect to ! individual aft] section #bajd 9 ea* ( p>agraphs 7#a77;,a77ii7 & 7#b74 7,b7 ,p&emic em]g5cy unemploym5t comp5sation ,section #bajg ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$-- 7i7 9 subsection 7a77#d77;,a77ii71 by ins]t+ ) respect to ! individual aft] section #bajd2 & 7ii7 9 subsection 7b77#b71 by ins]t+ ) respect to ! individual aft] section #bajd4 7c7 ,consi/5t treatm5t ( e>n+s & unemploym5t comp5sation ,section #bajd7;h7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,! prec$+ s5t5ce %all n apply to any ,f$]al ,p&emic ,unemploym5t ,comp5sation paid to an individual ) respect to a week ( unemploym5t end+ on or aft] ,octob] #e1 #bjbj44 7d7 ,requirem5t = return to "w notification & report+ ,section #bajd7;b7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,beg9n+ #cj days aft] ! date ( enactm5t ( ?is p>agraph1 any agreem5t "u ?is section %all require t ! ,/ate has 9 place a process to address refusal to return to "w or refusal ( suitable "w t includes ! foll[+3 7,a7 ,provid+ a pla9-language notice to individuals at ! "t ( apply+ = b5efits reg>d+ ,/ate law provisions relat+ to ea* ( ! foll[+3 7i7 ,return to "w requirem5ts4 7ii7 ,rights to refuse to return to "w or to refuse suitable "w4 7iii7 ,h[ to conte/ ! d5ial ( a claim t has be5 d5i$ due to a claim by an employ] t ! individual refus$ to return to "w or refus$ suitable "w4 7,b7 ,provid+ a pla9-language notice to employ]s ?r\gh any sy/em us$ by employ]s or any regul> correspond5ce s5t to employ]s reg>d+ h[ to notify ! ,/ate if an individual refuses to return to "w4 7,c7 ,o!r items det]m9$ appropriate by ! ,secret>y ( ,labor4 4 7e7 ,effective date ,! am5dm5ts made by ?is section 7o!r ?an ! am5dm5t made by subsection 7d77 %all take effect z if includ$ 9 ! enactm5t ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf774 #ajb4 ,supplem5tal em]g5cy unemploym5t relief = gov]nm5tal entities & nonpr(it organizations 7a7 ,9 g5]al ,section #ijc7;i77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aajc7;i77#a77;,b77 is am5d$ by /rik+ "o-half & ins]t+ #ge p]c5t4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all take effect z if includ$ 9 ! enactm5t ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf774 #ajc4 ,con=m+ eligibility = ,p&emic ,unemploym5t ,assi/ance to disa/] unemploym5t assi/ance & accel]at+ appeal review 7a7 ,confirmation ( eligibility = ,p&emic ,unemploym5t ,assi/ance ,section #bajb7;a7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$-- 7#a7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,a7-- 7i7 9 clause 7i71 by /rik+ & at ! end2 & 7ii7 by ins]t+ aft] clause 7ii7 ! foll[+3 7iii7 provides docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t n lat] ?an #ba days aft] ! date on :i* ! individual submits an application = assi/ance "u ?is section or is direct$ by ! ,/ate ,ag5cy to submit su* docum5tation or has %[n good cause "u ! applicable ,/ate law = fail+ to submit su* docum5tation by ! deadl9e1 9 accordance ) section #fbe4f7;e7 ( title #bj1 ,code ( ,f$]al ,regulations1 or any successor !reto1 except t su* docum5tation %all n be requir$ if ! individual previ\sly submitt$ su* in=mation to ! ,/ate ag5cy = ! purpose ( obta9+ regul> or o!r unemploym5t comp5sation2 & 2 & 7,b7 9 subp>agraph 7,b7-- 7i7 9 clause 7i71 by /rik+ or at ! end2 7ii7 9 clause 7ii71 by /rik+ ! p]iod at ! end & ins]t+ 2 or2 & 7iii7 by add+ at ! end ! foll[+3 7iii7 9 accordance ) section #fbe4f7;e77#b7 ( title #bj1 ,code ( ,f$]al ,regulations1 or any successor !reto1 an individual :o does n provide docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t "u subp>agraph 7,a77iii74 2 7#b7 by r$esignat+ p>agraphs 7#d7 & 7#e7 z p>agraphs 7#e7 & 7#f71 respectively2 & 7#c7 by ins]t+ aft] p>agraph 7#c7 ! foll[+3 7#d7 ,docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t ,! t]m docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t means docum5tation provid$ by ! individual sub/antiat+ employm5t or self-employm5t & wages e>n$ or paid = su* employm5t or self-employm5t1 or su* in=mation relat$ to ! plann$ comm5cem5t ( employm5t or self-employm5t4 4 7b7 ,applicability 7#a7 ,9 g5]al ,beg9n+ n lat] ?an #cj days aft] ! date ( enactm5t ( ?is ,act1 ea* ,/ate %all require t docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t 7z def9$ 9 section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 be submitt$ by any individual :o applies = p&emic unemploym5t assi/ance "u section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 on or aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,prior applicants ,any individual :o appli$ = p&emic unemploym5t assi/ance "u section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 be=e ! date ( enactm5t ( ?is ,act & receives su* assi/ance on or aft] ! date ( enactm5t ( ?is ,act %all submit docum5tation sub/antiat+ employm5t or self-employm5t or ! plann$ comm5cem5t ( employm5t or self-employm5t 7z def9$ 9 su* section #bajb7 n lat] ?an #ij days aft] ! date ( enactm5t ( ?is ,act or ! individual w be ineligible to receive p&emic unemploym5t assi/ance "u su* section #bajb4 7c7 ,con=m+ eligibility = ,p&emic ,unemploym5t ,assi/ance to ,disa/] ,unemploym5t ,assi/ance ,section #bajb7;a77#c77;,a7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf771 z am5d$ by subsection 7a71 is am5d$-- 7#a7 9 clause 7ii7-- 7,a7 9 subclause 7,i71 9 ! matt] prec$+ item 7aa71 by ins]t+ 9 ! employm5t or s]vice describ$ 9 clause 7iv7 aft] unavailable to "w2 & 7,b7 9 subclause 7,,ii71 by /rik+ & at ! end2 & 7#b7 by ins]t+ aft] clause 7iii71 z add$ by subsection 7a71 ! foll[+3 7iv7 provides self-c]tification t ! pr9cipal s\rce ( income & livelihood ( ! individual are dep5d5t ^u ! individual's employm5t = wages or ! individual's p]=mance ( s]vice 9 self-employm5t2 & 4 7d7 ,p&emic ,unemploym5t ,assi/ance appeals 7#a7 ,am5dm5t ,section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by add+ at ! end ! foll[+3 7i7 ,appeals by an individual fil$ 9 ! #ej ,/ates1 ,di/rict ( ,columbia1 ,commonweal? ( ,pu]to ,rico1 & ,virg9 ,isl&s 7#a7 ,9 g5]al ,an individual may appeal any det]m9ation or r$et]m9ation reg>d+ ! rights to p&emic unemploym5t assi/ance "u ?is section made by ! ,/ate ag5cy ( a ,/ate1 ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 or ! ,virg9 ,isl&s 7ref]r$ to 9 ?is subsection z applicable ,/ates74 ,su* an appeal %all be made 9 accordance ) ! applicable ,/ate law4 7#b7 ,requirem5ts ,all levels ( an appeal "u p>agraph 7#a7 %all be-- 7,a7 c>ri$ out by ! applicable ,/ate t made ! det]m9ation or r$et]m9ation2 & 7,b7 conduct$ 9 ! same mann] & to ! same ext5t z ! applicable ,/ate w\ld conduct appeals ( det]m9ations or r$et]m9ations reg>d+ rights to comp5sation "u ,/ate law4 4 7#b7 ,effective date ,! am5dm5t made by p>agraph 7#a7 %all take effect z if includ$ 9 ! enactm5t ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf774 7#c7 ,applicability ,! am5dm5t made by p>agraph 7#a7 %all n affect any decision reg>d+ ! rights to p&emic unemploym5t assi/ance "u section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 issu$ on appeal or review be=e ! date ( enactm5t ( ?is ,act4 7e7 ,te*nical correction ,section #bajb7;h7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by /rik+ section #fbe ea* place x appe>s & ins]t+ "p #fbe4 #ajd4 ,improvem5ts to ,/ate unemploym5t sy/ems & /r5g!n+ program integrity 7a7 ,unemploym5t comp5sation sy/ems 7#a7 ,9 g5]al ,section #cjc7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc7;a77 is am5d$-- 7,a7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ provision =-- & ins]t+ provision = ea* ( ! foll[+32 7,b7 at ! end ( ea* ( p>agraphs 7#a7 ?r\gh 7#aj7 & p>agraph 7#aa77;,b71 by /rik+ 2 & & ins]t+ a p]iod2 & 7,c7 by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,! ,/ate sy/em %all1 9 addition to meet+ ! requirem5ts "u section #aacg1 meet ! foll[+ requirem5ts3 7,a7 ,! sy/em %all be capable ( h&l+ a surge ( claims t w\ld repres5t a tw5tyfold increase 9 claims f ,janu>y #bjbj levels1 occurr+ ov] a "o-mon? p]iod4 7,b7 ,! sy/em %all be capable (-- 7i7 adju/+ wage replacem5t levels = individuals receiv+ unemploym5t comp5sation2 7ii7 adju/+ weekly e>n+s disreg>ds1 includ+ ! ability to adju/ su* disreg>ds 9 relation to an individual's e>n+s or weekly b5efit am\nt2 & 7iii7 provid+ = wage replacem5t levels t v>y bas$ on ! duration ( b5efit receipt4 7,c7 ,! sy/em %all h 9 place an automat$ process = receiv+ & process+ claims = disa/] unemploym5t assi/ance "u section #daj7;a7 ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 #eagg7;a771 ) flexibility to adapt rules reg>d+ individuals eligible = assi/ance & ! am\nt payable4 7,d7 ,9 ! case ( a ,/ate t makes paym5ts ( %ort-"t comp5sation "u a %ort-"t comp5sation program 7z def9$ 9 section #ccjf7v7 ( ! ,int]nal ,rev5ue ,code ( #aihf71 ! sy/em %all h 9 place an automat$ process ( receiv+ & process+ claims = %ort-"t comp5sation4 7,e7 ,! sy/em %all h 9 place an automat$ process = receiv+ & process+ claims =-- 7i7 unemploym5t comp5sation = ,f$]al civilian employees "u sub*apt] ,i ( *apt] #he ( title #e1 ,unit$ ,/ates ,code2 7ii7 unemploym5t comp5sation = ex-s]vicememb]s "u sub*apt] ,,ii ( *apt] #he ( title #e1 ,unit$ ,/ates ,code2 & 7iii7 trade readju/m5t all[ances "u sections #bca ?r\gh #bcc ( ! ,trade ,act ( #aigd 7#ai ,u4,s4,c4 #bbia-bbic74 4 7#b7 ,effective date ,! am5dm5t made by p>agraph 7#a7 %all apply to weeks ( unemploym5t beg9n+ on or aft] ! e>li] (-- 7,a7 ! date ! ,/ate *anges its /atutes1 regulations1 or policies 9 ord] to comply ) su* am5dm5t2 or 7,b7 ,octob] #a1 #bjbc4 7b7 ,electronic transmission ( unemploym5t comp5sation in=mation ,section #cjc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7n7 ,electronic transmission ( unemploym5t comp5sation in=mation 7#a7 ,9 g5]al ,n lat] ?an ,octob] #a1 #bjbb1 ! ,/ate ag5cy *>g$ ) adm9i/ration ( ! ,/ate law %all use a sy/em develop$ 79 consultation ) /akehold]s7 & designat$ by ! ,secret>y ( ,labor = automat$ electronic transmission ( reque/s = in=mation relat+ to unemploym5t comp5sation & ! provision ( su* in=mation betwe5 su* ag5cy & employ]s or _! ag5ts4 7#b7 ,use ( appropriat$ funds ,! ,secret>y ( ,labor may use funds appropriat$ = grants to ,/ates "u ?is title to make paym5ts on behalf ( ,/ates z ! ,secret>y det]m9es is appropriate = ! use ( ! sy/em describ$ 9 p>agraph 7#a74 7#c7 ,employ] p>ticipation ,! ,secret>y ( ,labor %all "w ) ! ,/ate ag5cy *>g$ ) adm9i/ration ( ! ,/ate law to increase ! numb] ( employ]s us+ ?is sy/em & to resolve any te*nical *all5ges ) ! sy/em4 7#d7 ,reports on use ( electronic sy/em ,aft] ! end ( ea* fiscal ye>1 on a date det]m9$ by ! ,secret>y1 ea* ,/ate %all report to ! ,secret>y in=mation on-- 7,a7 ! proportion ( employ]s us+ ! designat$ sy/em describ$ 9 p>agraph 7#a72 7,b7 ! reasons employ]s are n us+ su* sy/em2 & 7,c7 ! ef=ts ! ,/ate is und]tak+ to increase employ]'s use ( su* sy/em4 7#e7 ,en=cem5t ,:5ev] ! ,secret>y ( ,labor1 aft] reasonable notice & opportunity = he>+ to ! ,/ate ag5cy *>g$ ) ! adm9i/ration ( ! ,/ate law1 f9ds t !re is a failure to comply sub/antially ) ! requirem5ts ( p>agraph 7#a71 ! ,secret>y ( ,labor %all notify su* ,/ate ag5cy t fur!r paym5ts w n be made to ! ,/ate until ! ,secret>y ( ,labor is satisfi$ t !re is no long] any su* failure4 ,until ! ,secret>y ( ,labor is s satisfi$1 su* ,secret>y %all make no future c]tification to ! ,secret>y ( ! ,treasury ) respect to ! ,/ate4 4 7c7 ,unemploym5t comp5sation integrity data hub 7#a7 ,9 g5]al ,section #cjc7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc7;a771 z am5d$ by subsection 7a71 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ad7 ,! ,/ate ag5cy *>g$ ) adm9i/ration ( ! ,/ate law %all use ! sy/em designat$ by ! ,secret>y ( ,labor = cross-mat*+ claimants ( unemploym5t comp5sation "u ,/ate law aga9/ any databases 9 ! sy/em to prev5t & detect fraud & improp] paym5ts4 4 7#b7 ,effective date ,! am5dm5t made by p>agraph 7#a7 %all apply to weeks ( unemploym5t beg9n+ on or aft] ! e>li] (-- 7,a7 ! date ! ,/ate *anges its /atutes1 regulations1 or policies 9 ord] to comply ) su* am5dm5t2 or 7,b7 ,octob] #a1 #bjbb4 7d7 ,r$uc+ ,/ate burd5 9 provid+ data ,to prev5t & detect fraud ,section #cjc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 z am5d$ by subsection 7b71 is am5d$ by add+ at ! end ! foll[+ new subsection3 7o7 ,use ( unemploym5t claims data ,to prev5t & detect fraud ,! ,inspector ,g5]al ( ! ,dep>tm5t ( ,labor %all1 = ! purpose ( id5tify+ & inve/igat+ fraud 9 unemploym5t comp5sation programs1 h direct access to ea* ( ! foll[+ sy/ems3 7#a7 ,! sy/em designat$ by ! ,secret>y ( ,labor = ! electronic transmission ( reque/s = in=mation relat+ to int]/ate claims = unemploym5t comp5sation4 7#b7 ,! sy/em designat$ by ! ,secret>y ( ,labor = cross-mat*+ claimants ( unemploym5t comp5sation "u ,/ate law aga9/ databases to prev5t & detect fraud & improp] paym5ts 7z ref]r$ to 9 subsection 7a77#ad74 4 7e7 ,use ( ,national directory ( new hires 9 adm9i/ration ( unemploym5t comp5sation programs & p5alties on noncomply+ employ]s 7#a7 ,9 g5]al ,section #cjc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 z am5d$ by subsections 7b7 & 7d71 is am5d$ by add+ at ! end ! foll[+ new subsection3 7p7 ,use ( ,national directory ( new hires 7#a7 ,9 g5]al ,n lat] ?an ,octob] #a1 #bjbb1 ! ,/ate ag5cy *>g$ ) adm9i/ration ( ! ,/ate law %all-- 7,a7 comp>e in=mation 9 ! ,national ,directory ( ,new ,hires e/abli%$ "u section #dec7;i7 aga9/ in=mation ab\t individuals claim+ unemploym5t comp5sation to id5tify any su* individuals :o may h become employ$1 9 accordance ) any regulations or guidance t ! ,secret>y ( ,heal? & ,human ,s]vices may issue & consi/5t ) ! comput] mat*+ provisions ( ! ,privacy ,act ( #aigd2 7,b7 take timely action to v]ify :e!r ! individuals id5tifi$ pursuant to subp>agraph 7,a7 are employ$2 & 7,c7 ^u v]ification pursuant to subp>agraph 7,b71 take appropriate action to susp5d or modify unemploym5t comp5sation paym5ts1 & to initiate recov]y ( any improp] unemploym5t comp5sation paym5ts t h be5 made4 7#b7 ,en=cem5t ,:5ev] ! ,secret>y ( ,labor1 aft] reasonable notice & opportunity = he>+ to ! ,/ate ag5cy *>g$ ) ! adm9i/ration ( ! ,/ate law1 f9ds t !re is a failure to comply sub/antially ) ! requirem5ts ( p>agraph 7#a71 ! ,secret>y ( ,labor %all notify su* ,/ate ag5cy t fur!r paym5ts w n be made to ! ,/ate until ! ,secret>y ( ,labor is satisfi$ t !re is no long] any su* failure4 ,until ! ,secret>y ( ,labor is s satisfi$1 su* ,secret>y %all make no future c]tification to ! ,secret>y ( ! ,treasury ) respect to ! ,/ate4 4 7#b7 ,p5alties 7,a7 ,9 g5]al ,section #dec;,a7d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fec;a7d771 9 ! matt] prec$+ p>agraph 7#a71 is am5d$ by /rik+ h ! option to set a ,/ate civil money p5alty :i* %all n exce$ & ins]t+ set a ,/ate civil money p5alty :i* %all be no less ?an4 7,b7 ,effective date ,! am5dm5t made by subp>agraph 7,a7 %all apply to p5alties assess$ on or aft] ,octob] #a1 #bjbb4 7f7 ,/ate p]=mance 7#a7 ,9 g5]al ,section #cjc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ejc71 z am5d$ by subsections 7b71 7d71 & 7e71 is am5d$ by add+ at ! end ! foll[+ new subsection3 7q7 ,/ate p]=mance 7#a7 ,9 g5]al ,= purposes ( assi/+ ,/ates 9 meet+ ! requirem5ts ( ?is title1 title ,,ix1 title ,,xii1 or *apt] #bc ( ! ,int]nal ,rev5ue ,code ( #aihf 7commonly ref]r$ to z ! ,f$]al ,unemploym5t ,tax ,act71 ! ,secret>y ( ,labor may-- 7,a7 consi/5t ) subsection 7a77#a71 e/abli% measures ( ,/ate p]=mance1 includ+ crit]ia = acceptable levels ( p]=mance1 p]=mance goals1 & p]=mance measurem5t programs2 7,b7 consi/5t ) subsection 7a77#f71 require ,/ates to provide to ! ,secret>y ( ,labor data or o!r relevant in=mation f "t to "t conc]n+ ! op]ations ( ! ,/ate or ,/ate p]=mance1 includ+ ! measures1 crit]ia1 goals1 or programs e/abli%$ "u p>agraph 7#a72 7,c7 require ,/ates ) su/a9$ failure to meet acceptable levels ( p]=mance or ) p]=mance t is sub/antially bel[ acceptable /&>ds1 z det]m9$ bas$ on ! measures1 crit]ia1 goals1 or programs e/abli%$ "u subp>agraph 7,a71 to implem5t specific corrective actions & use specifi$ am\nts ( ! adm9i/rative grants "u ?is title provid$ to su* ,/ates to improve p]=mance2 & 7,d7 bas$ on ! data & o!r in=mation provid$ "u subp>agraph 7,b7-- 7i7 to ! ext5t ! ,secret>y ( ,labor det]m9es funds are available aft] provid+ grants to ,/ates "u ?is title = ! adm9i/ration ( ,/ate laws1 recognize & make aw>ds to ,/ates = p]=mance improvem5t1 or p]=mance exce$+ ! crit]ia or meet+ ! goals e/abli%$ "u subp>agraph 7,a72 or 7ii7 to ! ext5t ! ,secret>y ( ,labor det]m9es funds are available aft] provid+ grants to ,/ates "u ?is title = ! adm9i/ration ( ,/ate laws1 provide inc5tive funds to high-p]=m+ ,/ates bas$ on ! measures1 crit]ia1 goals1 or programs e/abli%$ "u subp>agraph 7,a74 7#b7 ,en=cem5t ,:5ev] ! ,secret>y ( ,labor1 aft] reasonable notice & opportunity = he>+ to ! ,/ate ag5cy *>g$ ) ! adm9i/ration ( ! ,/ate law1 f9ds t !re is a failure to comply sub/antially ) ! requirem5ts ( p>agraph 7#a71 ! ,secret>y ( ,labor %all notify su* ,/ate ag5cy t fur!r paym5ts w n be made to ! ,/ate until ! ,secret>y ( ,labor is satisfi$ t !re is no long] any su* failure4 ,until ! ,secret>y ( ,labor is s satisfi$1 su* ,secret>y %all make no future c]tification to ! ,secret>y ( ! ,treasury ) respect to ! ,/ate4 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all take effect on ! date ( enactm5t ( ?is ,act4 7g7 ,fund+ ,out ( any money 9 ! ,treasury ( ! ,unit$ ,/ates n o!rwise appropriat$1 !re are appropriat$ to ! ,secret>y ( ,labor #b1jjj1jjj1jjj to assi/ ,/ates 9 c>ry+ out ! am5dm5ts made by ?is section1 :i* may include regional or multi-,/ate ef=ts4 ,am\nts appropriat$ "u ! prec$+ s5t5ce %all rema9 available until exp5d$4 #aje4 ,,tanf ,coronavirus ,em]g5cy ,fund 7a7 ,tempor>y fund 7#a7 ,9 g5]al ,section #djc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fjc7 is am5d$ by add+ at ! end ! foll[+3 7c7 ,,tanf ,coronavirus ,em]g5cy ,fund 7#a7 ,e/abli%m5t ,!re is e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates a fund :i* %all be kn[n z ! ,coronavirus ,em]g5cy ,fund = ,/ate ,tempor>y ,assi/ance = ,ne$y ,families ,programs 79 ?is subsection ref]r$ to z ! ,,tanf ,coronavirus ,em]g5cy ,fund74 7#b7 ,deposits into fund 7,a7 ,9 g5]al ,out ( any money 9 ! ,treasury ( ! ,unit$ ,/ates n o!rwise appropriat$1 !re are appropriat$ = ! p]iod ( fiscal ye>s #bjbj ?r\gh #bjba1 #b1jjj1jjj1jjj = paym5t to ! ,,tanf ,coronavirus ,em]g5cy ,fund4 7,b7 ,use ( funds ,subject to subp>agraph 7,c71 ! am\nts appropriat$ to ! ,,tanf ,coronavirus ,em]g5cy ,fund "u subp>agraph 7,a7 %all be us$ to make grants to ,/ates 9 fiscal ye>s #bjbj & #bjba 9 accordance ) ! requirem5ts ( p>agraph 7#c74 7,c7 ,adm9i/ration ,! ,secret>y may res]ve up to #d1jjj1jjj ( ! am\nt appropriat$ = ! p]iod ( fiscal ye>s #bjbj ?r\gh #bjba "u subp>agraph 7,a7 = exp5ses relat$ to adm9i/]+ ?is subsection4 7,d7 ,limitation ,9 no case may ! ,secret>y make a grant f ! ,,tanf ,coronavirus ,em]g5cy ,fund = a fiscal ye> aft] fiscal ye> #bjba4 7#c7 ,grants to ,/ates = increas$ exp5ditures = basic assi/ance1 non-recurr5t %ort t]m b5efits1 & "w supports 7,a7 ,9 g5]al ,= ea* ( ! #crd & #d? qu>t]s ( fiscal ye> #bjbj & ea* qu>t] ( fiscal ye> #bjba1 ! ,secret>y %all make a grant f ! ,,tanf ,coronavirus ,em]g5cy ,fund to ea* ,/ate t-- 7i7 reque/s a grant "u ?is p>agraph = ! qu>t]2 & 7ii7 meets ! requirem5ts ( subp>agraph 7,b7 = ! qu>t]4 7,b7 ,increas$ exp5ditures ,a ,/ate meets ! requirem5ts ( ?is subp>agraph = a qu>t] if-- 7i7 ! total am\nt exp5d$ by ! ,/ate = ! qu>t] "u ! ,/ate program fund$ "u ?is "p or any o!r ,/ate program fund$ ) qualifi$ ,/ate exp5ditures 7z def9$ 9 section #dji7;a77#g77;,b77i77 = basic assi/ance1 non-recurr5t %ort-t]m b5efits1 & "w supports = eligible families1 exce$s 7ii7 ! total am\nt exp5d$ by ! ,/ate = ! #a/ qu>t] ( fiscal ye> #bjbj "u ! ,/ate program fund$ "u ?is "p or any o!r ,/ate program fund$ ) qualifi$ ,/ate exp5ditures 7z s def9$7 = basic assi/ance1 non-recurr5t %ort-t]m b5efits1 & "w supports = eligible families4 7,c7 ,am\nt ( grant ,subject to p>agraph 7#d71 ! am\nt ( ! grant payable to a ,/ate "u ?is p>agraph = a qu>t] %all be ! am\nt equal to #hj p]c5t ( ! excess ( ! exp5ditures = ! qu>t] describ$ 9 clause 7i7 ( subp>agraph 7,b7 ov] ! exp5ditures = ! #a/ qu>t] ( fiscal ye> #bjbj describ$ 9 clause 7ii7 ( t subp>agraph4 7,d7 ,au?ority to make necess>y adju/m5ts to data & collect ne$$ data ,9 det]m9+ ! exp5ditures ( a ,/ate = basic assi/ance1 non-recurr5t %ort-t]m b5efits1 & "w supports dur+ any qu>t] = :i* ! ,/ate reque/s funds "u ?is subsection1 & = ! #a/ qu>t] ( fiscal ye> #bjbj1 ! ,secret>y may make appropriate adju/m5ts to ! data1 on a ,/ate-by-,/ate basis1 to ensure t ! data are comp>able4 ,! ,secret>y may develop a me*anism = collect+ exp5diture data1 includ+ proc$ures :i* all[ ,/ates to make reasonable e/imates1 & may set deadl9es = mak+ revisions to ! data4 7,e7 ,availability ( funds ,funds paid to a ,/ate f a grant made = any qu>t] ( fiscal ye> #bjbj or #bjba %all rema9 available = use by ! ,/ate ?r\gh ,septemb] #cj1 #bjbb4 7#d7 ,grant limit$ to /ate proportional %>e ( *ildr5 9 pov]ty 7,a7 ,9 g5]al ,) respect to a ,/ate1 ! aggregate am\nt ( ! grants payable to ! ,/ate "u p>agraph 7#c7 = ! #crd & #d? qu>t]s ( fiscal ye> #bjbj & ea* qu>t] ( fiscal ye> #bjba %all n exce$ ! ,/ate *ild pov]ty proportion am\nt det]m9$ = ! ,/ate = fiscal ye> #bjbj "u subp>agraph 7,b74 7,b7 ,/ate *ild pov]ty proportion am\nt ,! ,/ate *ild pov]ty proportion am\nt det]m9$ "u ?is subp>agraph = a ,/ate = fiscal ye> #bjbj is ! product (-- 7i7 #b1jjj1jjj1jjj2 & 7ii7 ! quoti5t (-- 7,i7 ! numb] ( *ildr5 9 families ) income bel[ ! pov]ty l9e 9 ! ,/ate 7z det]m9$ "u subp>agraph 7,c772 & 7,,ii7 ! numb] ( *ildr5 9 families ) income bel[ ! pov]ty l9e 9 all ,/ates 7z s det]m9$74 7,c7 ,data 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,b77ii71 subject to clause 7ii7 ( ?is subp>agraph1 ! numb] ( *ildr5 9 families ) income bel[ ! pov]ty l9e %all be det]m9$ bas$ on ! mo/ rec5t data available f ! ,bureau ( ! ,c5sus4 7ii7 ,o!r data ,! numb] ( *ildr5 9 families ) income bel[ ! pov]ty l9e 9 ! case (-- 7,i7 ,pu]to ,rico1 ! ,unit$ ,/ates ,virg9 ,isl&s1 ,guam1 & ,am]ican ,samoa may be det]m9$ on ! basis ( ! mo/ rec5t data are available f ! ,bureau ( ! ,c5sus or su* o!r pov]ty data z ! ,secret>y det]m9es appropriate72 & 7,,ii7 an ,indian tribe1 %all be det]m9$ 9 proportion to ! tribal family assi/ance grant paid to ! ,indian tribe = fiscal ye> #bjbj4 7#e7 ,def9itions ,9 ?is subsection3 7,a7 ,basic assi/ance ,! t]m basic assi/ance means assi/ance includ+ ca%1 paym5ts1 v\*]s1 & o!r =ms ( b5efits design$ to meet a family's ongo+ basic ne$s z def9$ by ! ,secret>y4 7,b7 ,eligible families 7i7 ,9 g5]al ,! t]m eligible family means a family 7includ+ a family ( "o7 t-- 7,i7 has #a or m *ildr5 :o h n atta9$ #ah ye>s ( age2 & 7,,ii7 is 9 ne$ z a result ( ! public heal? em]g5cy ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai7 z det]m9$ by ! ,/ate 9 accordance ) clause 7ii74 7ii7 ,crit]ia = ne$ bas$ on ,,covid-#ai public heal? em]g5cy ,a ,/ate %all def9e & publi% on a publicly available website ma9ta9$ by ! ,/ate ! crit]ia = det]m9+ a family is 9 ne$ z a result ( ! public heal? em]g5cy ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai7 & %all report su* crit]ia to ! ,secret>y4 ,! ,secret>y %all publi% all ! ,/ate crit]ia report$ "u ?is clause on a publicly available website ma9ta9$ by ! ,secret>y4 7,c7 ,non-recurr5t %ort-t]m b5efits ,! t]m non-recurr5t %ort-t]m b5efits means b5efits int5d$ to address a specific crisis or ne$ z def9$ by ! ,secret>y4 7,d7 ,pov]ty l9e ,! t]m pov]ty l9e means ! income (ficial pov]ty l9e1 z def9$ by ! ,(fice ( ,managem5t & ,budget1 & revis$ annually 9 accordance ) section #fgc7b7 ( ! ,community ,s]vices ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b774 7,e7 ,/ate ,! t]m ,/ate has ! mean+ giv5 t t]m 9 section #dai7e7 & includes ,indian tribes1 z def9$ 9 section #dai7d74 7,f7 ,"w supports ,! t]m "w supports means b5efits provid$ to help families obta91 reta91 or advance 9 employm5t z def9$ by ! ,secret>y4 4 7#b7 ,repeal ,effective ,octob] #a1 #bjba1 subsection 7c7 ( section #djc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fjc7 7z add$ by p>agraph 7#a77 is repeal$4 7b7 ,disreg>d f limitation on total paym5ts to t]ritories 7#a7 ,9 g5]al ,section #aajh7;a77#b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acjh7;a77#b77 is am5d$ by ins]t+ #djc7;c77#c71 aft] #djc7;a77#e714 7#b7 ,sunset ,effective ,octob] #a1 #bjba1 section #aajh7;a77#b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acjh7;a77#b77 is am5d$ by /rik+ #djc7;c77#c71 7z add$ by p>agraph 7#a774 ,,ii ,assi/ance to ,individuals1 ,families & ,employ]s to ,reop5 ! ,economy ,a ,relief = ,individuals & ,families #bja4 ,additional #bjbj recov]y rebates = individuals 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #fdbh ! foll[+ new section3 #fdbh;,a4 ,additional #bjbj recov]y rebates = individuals 7a7 ,9 g5]al ,9 addition to ! cr$it all[$ "u section #fdbh1 9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a = ! fir/ taxable ye> beg9n+ 9 #bjbj an am\nt equal to ! sum (-- 7#a7 #a1bjj 7#b1djj 9 ! case ( eligible individuals fil+ a jo9t return71 plus 7#b7 an am\nt equal to ! product ( #ejj multipli$ by ! numb] ( dep5d5ts 7z def9$ 9 section #aeb7;a77 ( ! taxpay]4 7b7 ,treatm5t ( cr$it ,! cr$it all[$ by subsection 7a7 %all be treat$ z all[$ by subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a4 7c7 ,limitation bas$ on adju/$ gross income ,! am\nt ( ! cr$it all[$ by subsection 7a7 7det]m9$ )\t reg>d to ?is subsection & subsection 7e77 %all be r$uc$ 7b n bel[ z]o7 by #e p]c5t ( s mu* ( ! taxpay]'s adju/$ gross income z exce$s-- 7#a7 #aej1jjj 9 ! case ( a jo9t return1 7#b7 #aab1ejj 9 ! case ( a head ( h\sehold1 & 7#c7 #ge1jjj 9 ! case ( a taxpay] n describ$ 9 p>agraph 7#a7 or 7#b74 7d7 ,eligible individual 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m eligible individual means any individual :o is n describ$ 9 p>agraph 7#b7 & :o 0 n deceas$ prior to ,janu>y #a1 #bjbj4 7#b7 ,exceptions ,an individual is describ$ 9 ?is p>agraph if su* individual is-- 7,a7 a nonresid5t ali5 individual1 7,b7 an individual ) respect to :om a d$uction "u section #aea is all[able to ano!r taxpay] = a taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* ! individual's taxable ye> beg9s1 or 7,c7 an e/ate or tru/4 7e7 ,coord9ation ) advance refunds ( cr$it 7#a7 ,9 g5]al ,! am\nt ( cr$it :i* w\ld 7b = ?is p>agraph7 be all[able "u ?is section %all be r$uc$ 7b n bel[ z]o7 by ! aggregate refunds & cr$its made or all[$ to ! taxpay] "u subsection 7f74 ,any failure to s r$uce ! cr$it %all be treat$ z aris+ out ( a ma!matical or cl]ical error & assess$ accord+ to section #fbac7;b77#a74 7#b7 ,jo9t returns ,9 ! case ( a refund or cr$it made or all[$ "u subsection 7f7 ) respect to a jo9t return1 half ( su* refund or cr$it %all be treat$ z hav+ be5 made or all[$ to ea* individual fil+ su* return4 7f7 ,advance refunds & cr$its 7#a7 ,9 g5]al ,subject to p>agraph 7#e71 ea* individual :o 0 an eligible individual = su* individual's fir/ taxable ye> beg9n+ 9 #bjai %all be treat$ z hav+ made a paym5t aga9/ ! tax impos$ by *apt] #a = su* taxable ye> 9 an am\nt equal to ! advance refund am\nt = su* taxable ye>4 7#b7 ,advance refund am\nt ,= purposes ( p>agraph 7#a71 ! advance refund am\nt is ! am\nt t w\ld h be5 all[$ z a cr$it "u ?is section = su* taxable ye> if ?is section 7o!r ?an subsection 7e7 & ?is subsection7 _h appli$ to su* taxable ye>4 7#c7 ,tim+ & mann] ( paym5ts 7,a7 ,tim+ ,! ,secret>y %all1 subject to ! provisions ( ?is title1 refund or cr$it any ov]paym5t attributable to ?is section z rapidly z possible4 ,no refund or cr$it %all be made or all[$ "u ?is subsection aft] ,decemb] #ca1 #bjbj4 7,b7 ,deliv]y ( paym5ts ,not)/&+ any o!r provision ( law1 ! ,secret>y may c]tify & disburse refunds payable "u ?is subsection electronically to-- 7i7 any acc\nt to :i* ! payee receiv$ or au?oriz$1 on or aft] ,janu>y #a1 #bjah1 a refund ( taxes "u ?is title or ( a ,f$]al paym5t 7z def9$ 9 section #cccb ( title #ca1 ,unit$ ,/ates ,code71 7ii7 any acc\nt belong+ to a payee f :i* t individual1 on or aft] ,janu>y #a1 #bjah1 made a paym5t ( taxes "u ?is title1 or 7iii7 any ,treasury-sponsor$ acc\nt 7z def9$ 9 section #bjh4b ( title #ca1 ,code ( ,f$]al ,regulations74 7,c7 ,waiv] ( c]ta9 rules ,not)/&+ section #ccbe ( title #ca1 ,unit$ ,/ates ,code1 or any o!r provision ( law1 ) respect to any paym5t ( a refund "u ?is subsection1 a disburs+ (ficial 9 ! executive bran* ( ! ,unit$ ,/ates ,gov]nm5t may modify paym5t in=mation receiv$ f an (fic] or employee describ$ 9 section #ccbe7;a77#a77;,b7 ( su* title = ! purpose ( facilitat+ ! accurate & effici5t deliv]y ( su* paym5t4 ,except 9 cases ( fraud or reckless neglect1 no liability "u sections #ccbe1 #cebg1 #cebh1 or #cebi ( title #ca1 ,unit$ ,/ates ,code1 %all be impos$ ) respect to paym5ts made "u ?is subp>agraph4 7#d7 ,no int]e/ ,no int]e/ %all be all[$ on any ov]paym5t attributable to ?is section4 7#e7 ,application to c]ta9 individuals :o d n file a return ( tax = #bjai 7,a7 ,9 g5]al ,9 ! case ( an individual :o1 at ! "t ( any det]m9ation made pursuant to p>agraph 7#c71 has n fil$ a tax return = ! ye> describ$ 9 p>agraph 7#a71 ! ,secret>y may-- 7i7 apply su* p>agraph by sub/itut+ #bjah = #bjai1 7ii7 use in=mation ) respect to su* individual = cal5d> ye> #bjai provid$ 9-- 7,i7 ,=m ,,ssa-#ajii1 ,social ,security ,b5efit ,/atem5t1 or 7,,ii7 ,=m ,,rrb-#ajii1 ,social ,security ,equival5t ,b5efit ,/atem5t1 or 7iii7 use in=mation ) respect to su* individual :i* is provid$ by-- 7,i7 9 ! case ( a specifi$ social security b5efici>y or a specifi$ supplem5tal security income recipi5t1 ! ,commission] ( ,social ,security1 7,,ii7 9 ! case ( a specifi$ railroad retirem5t b5efici>y1 ! ,railroad ,retirem5t ,bo>d1 & 7,,iii7 9 ! case ( a specifi$ vet]ans b5efici>y1 ! ,secret>y ( ,vet]ans ,affairs 79 coord9ation )1 & ) ! assi/ance (1 ! ,commission] ( ,social ,security if appropriate74 7,b7 ,specifi$ individual ,= purposes ( ?is p>agraph1 ! t]m specifi$ individual means any individual :o is-- 7i7 a specifi$ social security b5efici>y1 7ii7 a specifi$ supplem5tal security income recipi5t1 7iii7 a specifi$ railroad retirem5t b5efici>y1 or 7iv7 a specifi$ vet]ans b5efici>y4 7,c7 ,specifi$ social security b5efici>y ,= purposes ( ?is p>agraph1 ! t]m specifi$ social security b5efici>y means any individual :o1 = ! la/ mon? t ends prior to ! date ( enactm5t ( ?is section1 is entitl$ to any mon?ly insurance b5efit payable "u title ,,ii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja et seq471 includ+ paym5ts made pursuant to sections #bjb7;d71 #bbc7;g71 & #bbc7;i77#g7 ( su* ,act4 7,d7 ,specifi$ supplem5tal security income recipi5t ,= purposes ( ?is p>agraph1 ! t]m specifi$ supplem5tal security income recipi5t means any individual :o1 = ! la/ mon? t ends prior to ! date ( enactm5t ( ?is section1 is eligible = a mon?ly b5efit payable "u title ,,xvi ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq47 7o!r ?an a b5efit to an individual describ$ 9 section #afaa7;e77#a77;,b7 ( su* ,act 7#db ,u4,s4,c4 #achb7;e77#a77;,b771 includ+-- 7i7 paym5ts made pursuant to section #afad7;a77#c77;,c7 ( su* ,act 7#db ,u4,s4,c4 #achb;c7a77#c77;,c771 7ii7 paym5ts made pursuant to section #afai7;a7 7#db ,u4,s4,c4 #achb;h7a77 or subsections 7a77#d71 7a77#g71 or 7p77#g7 ( section #afca 7#db ,u4,s4,c4 #achc7 ( su* ,act1 & 7iii7 ,/ate supplem5t>y paym5ts ( ! type ref]r$ to 9 section #afaf7;a7 ( su* ,act 7#db ,u4,s4,c4 #achb;e7a77 7or paym5ts ( ! type describ$ 9 section #bab7;a7 ( ,public ,law #ic-ff7 :i* are paid by ! ,commission] "u an agreem5t ref]r$ to 9 su* section #afaf7;a7 7or section #bab7;a7 ( ,public ,law #ic-ff74 7,e7 ,specifi$ railroad retirem5t b5efici>y ,= purposes ( ?is p>agraph1 ! t]m specifi$ railroad retirem5t b5efici>y means any individual :o1 = ! la/ mon? t ends prior to ! date ( enactm5t ( ?is section1 is entitl$ to a mon?ly annuity or p5sion paym5t payable 7)\t reg>d to section #e7;a77ii7 ( ! ,railroad ,retirem5t ,act ( #aigd 7#de ,u4,s4,c4 #bca;d7a77ii777 "u-- 7i7 section #b7;a77#a7 ( su* ,act 7#de ,u4,s4,c4 #bca;a7a77#a771 7ii7 section #b7;c7 ( su* ,act 7#de ,u4,s4,c4 #bca;a7c771 7iii7 section #b7;d77#a7 ( su* ,act 7#de ,u4,s4,c4 #bca;a7d77#a771 or 7iv7 section #g7;b77#b7 ( su* ,act 7#de ,u4,s4,c4 #bca;f7b77#b77 ) respect to any ( ! b5efit paym5ts describ$ 9 subp>agraph 7,c74 7,f7 ,specifi$ vet]ans b5efici>y ,= purposes ( ?is p>agraph1 ! t]m specifi$ vet]ans b5efici>y means any individual :o1 = ! la/ mon? t ends prior to ! date ( enactm5t ( ?is section1 is entitl$ to a comp5sation or p5sion paym5t payable "u-- 7i7 section #aaaj1 #aaag1 #aaba1 #aaca1 #aada1 or #aaea ( title #ch1 ,unit$ ,/ates ,code1 7ii7 section #acaj1 #acab1 #acac1 #acae1 #acaf1 or #acah ( title #ch1 ,unit$ ,/ates ,code1 7iii7 section #aeac1 #aeba1 #aecc1 #aecf1 #aecg1 #aeda1 #aedb1 or #aefb ( title #ch1 ,unit$ ,/ates ,code1 or 7iv7 section #ahje1 #ahae1 or #ahba ( title #ch1 ,unit$ ,/ates ,code1 to a vet]an1 surviv+ sp\se1 *ild1 or p>5t z describ$ 9 p>agraph 7#b71 7#c71 7#d77;,a77ii71 or 7#e7 ( section #aja1 title #ch1 ,unit$ ,/ates ,code4 7,g7 ,subsequ5t det]m9ations & r$et]m9ations n tak5 into acc\nt ,= purposes ( ?is section1 any individual's /atus z a specifi$ social security b5efici>y1 a specifi$ supplem5tal security income recipi5t1 a specifi$ railroad retirem5t b5efici>y1 or a specifi$ vet]ans b5efici>y %all be unaffect$ by any det]m9ation or r$et]m9ation ( any entitlem5t to1 or eligibility =1 any b5efit1 paym5t1 or comp5sation1 if su* det]m9ation or r$et]m9ation occurs aft] ! la/ mon? t ends prior to ! date ( enactm5t ( ?is section4 7,h7 ,paym5t to repres5tative payees & fiduci>ies 7i7 ,9 g5]al ,if ! b5efit1 paym5t1 or comp5sation ref]r$ to 9 subp>agraph 7,c71 7,d71 7,e71 or 7,f7 ) respect to any specifi$ individual is paid to a repres5tative payee or fiduci>y1 paym5t by ! ,secret>y "u p>agraph 7#c7 ) respect to su* specifi$ individual %all be made to su* individual's repres5tative payee or fiduci>y & ! entire paym5t %all be us$ only = ! b5efit ( ! individual :o is entitl$ to ! paym5t4 7ii7 ,application ( en=cem5t provisions 7,i7 ,9 ! case ( a paym5t describ$ 9 clause 7i7 :i* is made ) respect to a specifi$ social security b5efici>y or a specifi$ supplem5tal security income recipi5t1 section #aabi7;a77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#c77 %all apply to su* paym5t 9 ! same mann] z su* section applies to a paym5t "u title ,,ii or ,,xvi ( su* ,act4 7,,ii7 ,9 ! case ( a paym5t describ$ 9 clause 7i7 :i* is made ) respect to a specifi$ railroad retirem5t b5efici>y1 section #ac ( ! ,railroad ,retirem5t ,act 7#de ,u4,s4,c4 #bcal7 %all apply to su* paym5t 9 ! same mann] z su* section applies to a paym5t "u su* ,act4 7,,iii7 ,9 ! case ( a paym5t describ$ 9 clause 7i7 :i* is made ) respect to a specifi$ vet]ans b5efici>y1 sections #eejb1 #fajf1 & #fajh ( title #ch1 ,unit$ ,/ates ,code1 %all apply to su* paym5t 9 ! same mann] z su* sections apply to a paym5t "u su* title4 7#f7 ,notice to individuals ,n lat] ?an #ae days aft] ! date on :i* ! ,secret>y di/ribut$ any paym5t to an eligible individual pursuant to ?is subsection1 notice %all be s5t by mail to su* individual's la/ kn[n address4 ,su* notice %all indicate ! me?od by :i* su* paym5t 0 made1 ! am\nt ( su* paym5t1 & a phone numb] = ! appropriate po9t ( contact at ! ,int]nal ,rev5ue ,s]vice to report any failure to receive su* paym5t4 7g7 ,id5tification numb] requirem5t 7#a7 ,9 g5]al ,no cr$it %all be all[$ "u subsection 7a7 to an eligible individual :o does n include on ! return ( tax = ! taxable ye>-- 7,a7 su* individual's valid id5tification numb]1 7,b7 9 ! case ( a jo9t return1 ! valid id5tification numb] ( su* individual's sp\se1 & 7,c7 9 ! case ( any dep5d5t tak5 into acc\nt "u subsection 7a77#b71 ! valid id5tification numb] ( su* dep5d5t4 7#b7 ,valid id5tification numb] 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a71 ! t]m valid id5tification numb] means a social security numb] 7z su* t]m is def9$ 9 section #bd7;h77#g774 7,b7 ,adoption taxpay] id5tification numb] ,= purposes ( p>agraph 7#a77;,c71 9 ! case ( a dep5d5t :o is adopt$ or plac$ = adoption1 ! t]m valid id5tification numb] %all include ! adoption taxpay] id5tification numb] ( su* dep5d5t4 7#c7 ,special rule = memb]s ( ! arm$ =ces ,p>agraph 7#a77;,b7 %all n apply 9 ! case :]e at lea/ #a sp\se 0 a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates at any "t dur+ ! taxable ye> & at lea/ #a sp\se satisfies p>agraph 7#a77;,a74 7#d7 ,ma!matical or cl]ical error au?ority ,any omission ( a correct valid id5tification numb] requir$ "u ?is subsection %all be treat$ z a ma!matical or cl]ical error = purposes ( apply+ section #fbac7;g77#b7 to su* omission4 7h7 ,special rules ) respect to prison]s 7#a7 ,disall[ance ( cr$it 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 no cr$it %all be all[$ "u subsection 7a7 to an eligible individual :o is1 = ea* day dur+ cal5d> ye> #bjbj1 describ$ 9 clause 7i71 7ii71 7iii71 7iv71 or 7v7 ( section #bjb7x77#a77;,a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7x77#a77;,a774 7,b7 ,jo9t return ,9 ! case ( eligible individuals fil+ a jo9t return :]e #a sp\se is describ$ 9 subp>agraph 7,a71 subsection 7a77#a7 %all be appli$ by sub/itut+ #a1bjj = #b1djj4 7#b7 ,d5ial ( advance refund or cr$it ,no refund or cr$it %all be made or all[$ "u subsection 7f7 ) respect to any individual :om ! ,secret>y has k is1 at ! "t ( any det]m9ation made pursuant to p>agraph 7#c7 ( su* subsection1 describ$ 9 clause 7i71 7ii71 7iii71 7iv71 or 7v7 ( section #bjb7x77#a77;,a7 ( ! ,social ,security ,act4 7i7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ! purposes ( ?is section1 includ+ any su* measures z are deem$ appropriate to avoid all[+ multiple cr$its or rebates to a taxpay]4 4 7b7 ,def9ition ( defici5cy ,section #fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & #fdbh & ins]t+ #fdbh1 & #fdbh;,a4 7c7 ,treatm5t ( possessions ,rules simil> to ! rules ( subsection 7c7 ( section #bbja ( ! ,,c>es ,act 7,public ,law #aaf-acf7 %all apply = purposes ( ?is section4 7d7 ,exception f r$uction or (fset 7#a7 ,9 g5]al ,any cr$it or refund all[$ or made to any individual by reason ( section #fdbh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section7 or by reason ( subsection 7c7 ( ?is section %all n be-- 7,a7 subject to r$uction or (fset pursuant to section #cgaf or #cgbj;,a ( title #ca1 ,unit$ ,/ates ,code1 7,b7 subject to r$uction or (fset pursuant to subsection 7d71 7e71 or 7f7 ( section #fdjb ( ! ,int]nal ,rev5ue ,code ( #aihf1 or 7,c7 r$uc$ or (fset by o!r assess$ ,f$]al taxes t w\ld o!rwise be subject to levy or collection4 7#b7 ,assignm5t ( b5efits 7,a7 ,9 g5]al ,! "r ( any p]son to any applicable paym5t %all n be transf]able or assignable1 at law or 9 equity1 & no applicable paym5t %all be subject to1 execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process1 or ! op]ation ( any bankruptcy or insolv5cy law4 7,b7 ,encod+ ( paym5ts ,9 ! case ( an applicable paym5t describ$ 9 subp>agraph 7,d77iii77,i7 t is paid electronically by direct deposit ?r\gh ! ,automat$ ,cle>+ ,h\se 7,,a*7 network1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all-- 7i7 issue ! paym5t us+ a unique id5tifi] t is reasonably suffici5t to all[ a f9ancial in/itution to id5tify ! paym5t z an applicable paym5t1 & 7ii7 fur!r encode ! paym5t pursuant to ! same specifications z requir$ = a b5efit paym5t def9$ 9 section #bab4c ( title #ca1 ,code ( ,f$]al ,regulations4 7,c7 ,g>ni%m5t 7i7 ,encod$ paym5ts ,9 ! case ( a g>ni%m5t ord] t applies to an acc\nt t has receiv$ an applicable paym5t t is encod$ z provid$ 9 subp>agraph 7,b71 a f9ancial in/itution %all foll[ ! requirem5ts & proc$ures set =? 9 "p #bab ( title #ca1 ,code ( ,f$]al ,regulations1 except a f9ancial in/itution %all n1 ) reg>d to any applicable paym5t1 be requir$ to provide ! notice ref]5c$ 9 sections #bab4f & #bab4g ( title #ca1 ,code ( ,f$]al ,regulations4 ,?is p>agraph %all n alt] ! /atus ( applicable paym5ts z tax refunds or o!r nonb5efit paym5ts = purpose ( any reclamation rights ( ! ,dep>tm5t ( ! ,treasury or ! ,int]nal ,rev5ue ,s]vice z p] "p #baj ( title #ca ( ! ,code ( ,f$]al ,regulations4 7ii7 ,o!r paym5ts ,if a f9ancial in/itution receives a g>ni%m5t ord]1 o!r ?an an ord] t has be5 s]v$ by ! ,unit$ ,/ates or an ord] t has be5 s]v$ by a ,f$]al1 ,/ate1 or local *ild support en=cem5t ag5cy1 t has be5 receiv$ by a f9ancial in/itution & t applies to an acc\nt into :i* an applicable paym5t t has n be5 encod$ z provid$ 9 subp>agraph 7,b7 has be5 deposit$ electronically or by an applicable paym5t t has be5 deposit$ by *eck on any date 9 ! lookback p]iod1 ! f9ancial in/itution1 ^u ! reque/ ( ! acc\nt hold]1 %all treat ! am\nt ( ! funds 9 ! acc\nt at ! "t ( ! reque/1 up to ! am\nt ( ! applicable paym5t 79 addition to any am\nts o!rwise protect$ "u "p #bab ( title #ca1 ,code ( ,f$]al ,regulations71 z exempt f a g>ni%m5t ord] )\t requir+ ! cons5t ( ! p>ty s]v+ ! g>ni%m5t ord] or ! judgm5t cr$itor4 7iii7 ,liability ,a f9ancial in/itution t acts 9 good fai? 9 reliance on clauses 7i7 or 7ii7 %all n be subject to liability or regulatory action "u any ,f$]al or ,/ate law1 regulation1 c\rt or o!r ord]1 or regulatory int]pretation = actions conc]n+ any applicable paym5ts4 7,d7 ,def9itions ,= purposes ( ?is p>agraph-- 7i7 ,acc\nt hold] ,! t]m acc\nt hold] means a natural p]son ^: "n appe>s 9 a f9ancial in/itution's records z ! direct or b5eficial own] ( an acc\nt4 7ii7 ,acc\nt review ,! t]m acc\nt review means ! process ( exam9+ deposits 9 an acc\nt to det]m9e if an applicable paym5t has be5 deposit$ into ! acc\nt dur+ ! lookback p]iod4 ,! f9ancial in/itution %all p]=m ! acc\nt review foll[+ ! proc$ures outl9$ 9 section #bab4e ( title #ca1 ,code ( ,f$]al ,regulations & 9 accordance ) ! requirem5ts ( section #bab4f ( title #ca1 ,code ( ,f$]al ,regulations4 7iii7 ,applicable paym5t ,! t]m applicable paym5t means-- 7,i7 any advance refund am\nt paid pursuant to subsection 7f7 ( section #fdbh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7z s add$71 7,,ii7 any paym5t made by a possession ( ! ,unit$ ,/ates ) a mirror code tax sy/em 7z def9$ 9 subsection 7c7 ( section #bbja ( ! ,,c>es ,act 7,public ,law #aaf-acf77 pursuant to su* subsection :i* corresponds to a paym5t describ$ 9 subclause 7,i71 & 7,,iii7 any paym5t made by a possession ( ! ,unit$ ,/ates )\t a mirror code tax sy/em 7z s def9$7 pursuant to section #bbja7;c7 ( su* ,act4 7iv7 ,g>ni%m5t ,! t]m g>ni%m5t means execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process4 7v7 ,g>ni%m5t ord] ,! t]m g>ni%m5t ord] means a writ1 ord]1 notice1 summons1 judgm5t1 levy1 or simil> writt5 in/ruction issu$ by a c\rt1 a ,/ate or ,/ate ag5cy1 a municipality or municipal corporation1 or a ,/ate *ild support en=cem5t ag5cy1 includ+ a li5 aris+ by op]ation ( law = ov]due *ild support or an ord] to freeze ! assets 9 an acc\nt1 to effect a g>ni%m5t aga9/ a debtor4 7vi7 ,lookback p]iod ,! t]m lookback p]iod means ! two mon? p]iod t beg9s on ! date prec$+ ! date ( acc\nt review & ends on ! correspond+ date ( ! mon? two mon?s e>li]1 or on ! la/ date ( ! mon? two mon?s e>li] if ! correspond+ date does n exi/4 7e7 ,public aw>5ess campaign ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all conduct a public aw>5ess campaign1 9 coord9ation ) ! ,commission] ( ,social ,security & ! heads ( o!r relevant ,f$]al ag5cies1 to provide in=mation reg>d+ ! availability ( ! cr$it & rebate all[$ "u section #fdbh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 includ+ in=mation ) respect to individuals :o may n h fil$ a tax return = taxable ye> #bjah or #bjai4 7f7 ,appropriations ,to c>ry out rebates 7#a7 ,9 g5]al ,imm$iately ^u ! enactm5t ( ?is ,act1 ! foll[+ sums are appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 = ! fiscal ye> end+ ,septemb] #cj1 #bjbj3 7,a7 ,dep>tm5t ( ! ,treasury 7i7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,taxpay] ,s]vices1 #bi1jbg1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7ii7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,op]ations ,support1 #bcf1edh1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7iii7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,en=cem5t1 #ed1dbe1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 ,am\nts made available 9 appropriations "u ?is subp>agraph may be transf]r$ betwe5 su* appropriations ^u ! advance notification ( ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate4 ,su* transf] au?ority is 9 addition to any o!r transf] au?ority provid$ by law4 7,b7 ,social security adm9i/ration ,= an additional am\nt = ,social ,security ,adm9i/ration--,limitation on ,adm9i/rative ,exp5ses1 #ch1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7#b7 ,reports ,no lat] ?an #ae days aft] enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all submit a plan to ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate detail+ ! expect$ use ( ! funds provid$ by p>agraph 7#a77;,a74 ,beg9n+ #ij days aft] enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all submit a qu>t]ly report to ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate detail+ ! actual exp5diture ( funds provid$ by p>agraph 7#a77;,a7 & ! expect$ exp5diture ( su* funds 9 ! subsequ5t qu>t]4 7g7 ,con=m+ am5dm5ts 7#a7 ,p>agraph 7#b7 ( section #acbd7;b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 8#fdbh;,a10 aft] 8#fdbh104 7#b7 ,! table ( sections = sub*apt] ,b ( *apt] #fe ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #fdbh ! foll[+3 ,sec4 #fdbh;,a4 ,additional #bjbj ,recov]y ,rebates = individuals4 4 #bjb4 ,modifications to recov]y rebates made "u ! ,,c>es ,act 7a7 ,prohibition on paym5ts to deceas$ individuals ,subsection 7d7 ( section #fdbh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7d7 ,eligible individual 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m eligible individual means any individual :o is n describ$ 9 p>agraph 7#b7 & :o 0 n deceas$ prior to ,janu>y #a1 #bjbj4 7#b7 ,exceptions ,an individual is describ$ 9 ?is p>agraph if su* individual is-- 7,a7 a nonresid5t ali5 individual1 7,b7 an individual ) respect to :om a d$uction "u section #aea is all[able to ano!r taxpay] = a taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* ! individual's taxable ye> beg9s1 or 7,c7 an e/ate or tru/4 4 7b7 ,prohibition on paym5ts to prison]s ,section #fdbh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ subsection 7h7 z subsection 7i71 & 7#b7 by ins]t+ aft] subsection 7g7 ! foll[+ new subsection3 7h7 ,special rules ) respect to prison]s 7#a7 ,disall[ance ( cr$it 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 no cr$it %all be all[$ "u subsection 7a7 to an eligible individual :o1 = ea* day dur+ cal5d> ye> #bjbj1 is describ$ 9 clause 7i71 7ii71 7iii71 7iv71 or 7v7 ( section #bjb7x77#a77;,a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7x77#a77;,a774 7,b7 ,jo9t return ,9 ! case ( eligible individuals fil+ a jo9t return :]e #a sp\se is describ$ 9 subp>agraph 7,a71 subsection 7a77#a7 %all be appli$ by sub/itut+ #a1bjj = #b1djj4 7#b7 ,d5ial ( advance refund or cr$it ,no refund or cr$it %all be made or all[$ "u subsection 7f7 ) respect to any individual :om ! ,secret>y has k is1 at ! "t ( any det]m9ation made pursuant to p>agraph 7#c7 ( su* subsection1 describ$ 9 clause 7i71 7ii71 7iii71 7iv71 or 7v7 ( section #bjb7x77#a77;,a7 ( ! ,social ,security ,act4 4 7c7 ,protection ( recov]y rebates ,subsection 7d7 ( section #bbja ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$-- 7#a7 by r$esignat+ p>agraphs 7#a71 7#b71 & 7#c7 z subp>agraphs 7,a71 7,b71 & 7,c71 & by mov+ su* subp>agraphs #b ems to ! "r1 7#b7 by /rik+ r$uction or (fset4--,any cr$it & ins]t+ 8r$uction1 (fset1 g>ni%m5t1 etc4-- 7#a7 ,9 g5]al ,any cr$it 1 & 7#c7 by add+ at ! end ! foll[+ new p>agraphs3 7#b7 ,assignm5t ( b5efits 7,a7 ,9 g5]al ,! "r ( any p]son to any applicable paym5t %all n be transf]able or assignable1 at law or 9 equity1 & no applicable paym5t %all be subject to1 execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process1 or ! op]ation ( any bankruptcy or insolv5cy law4 7,b7 ,encod+ ( paym5ts ,z soon z practicable1 b n e>li] ?an #aj days aft] ! date ( ! enactm5t ( ?is p>agraph1 9 ! case ( an applicable paym5t describ$ 9 subp>agraph 7,d77iii77,i7 t is paid electronically by direct deposit ?r\gh ! ,automat$ ,cle>+ ,h\se 7,,a*7 network1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all-- 7i7 issue ! paym5t us+ a unique id5tifi] t is reasonably suffici5t to all[ a f9ancial in/itution to id5tify ! paym5t z an applicable paym5t1 & 7ii7 fur!r encode ! paym5t pursuant to ! same specifications z requir$ = a b5efit paym5t def9$ 9 section #bab4c ( title #ca1 ,code ( ,f$]al ,regulations4 7,c7 ,g>ni%m5t 7i7 ,encod$ paym5ts ,9 ! case ( a g>ni%m5t ord] receiv$ aft] ! date t is #aj days aft] ! date ( ! enactm5t ( ?is p>agraph & t applies to an acc\nt t has receiv$ an applicable paym5t t is encod$ z provid$ 9 subp>agraph 7,b71 a f9ancial in/itution %all foll[ ! requirem5ts & proc$ures set =? 9 "p #bab ( title #ca1 ,code ( ,f$]al ,regulations1 except a f9ancial in/itution %all n1 ) reg>d to any applicable paym5t1 be requir$ to provide ! notice ref]5c$ 9 sections #bab4f & #bab4g ( title #ca1 ,code ( ,f$]al ,regulations4 ,?is p>agraph %all n alt] ! /atus ( applicable paym5ts z tax refunds or o!r nonb5efit paym5ts = purpose ( any reclamation rights ( ! ,dep>tm5t ( ! ,treasury or ! ,int]nal ,rev5ue ,s]vice z p] "p #baj ( title #ca ( ! ,code ( ,f$]al ,regulations4 7ii7 ,o!r paym5ts ,if a f9ancial in/itution receives a g>ni%m5t ord]1 o!r ?an an ord] t has be5 s]v$ by ! ,unit$ ,/ates or an ord] t has be5 s]v$ by a ,f$]al1 ,/ate1 or local *ild support en=cem5t ag5cy1 t has be5 receiv$ by a f9ancial in/itution aft] ! date t is #aj days aft] ! date ( ! enactm5t ( ?is p>agraph & t applies to an acc\nt into :i* an applicable paym5t t has n be5 encod$ z provid$ 9 subp>agraph 7,b7 has be5 deposit$ electronically or by an applicable paym5t t has be5 deposit$ by *eck on any date 9 ! lookback p]iod1 ! f9ancial in/itution1 ^u ! reque/ ( ! acc\nt hold]1 %all treat ! am\nt ( ! funds 9 ! acc\nt at ! "t ( ! reque/1 up to ! am\nt ( ! applicable paym5t 79 addition to any am\nts o!rwise protect$ "u "p #bab ( title #ca1 ,code ( ,f$]al ,regulations71 z exempt f a g>ni%m5t ord] )\t requir+ ! cons5t ( ! p>ty s]v+ ! g>ni%m5t ord] or ! judgm5t cr$itor4 7iii7 ,liability ,a f9ancial in/itution t acts 9 good fai? 9 reliance on clauses 7i7 or 7ii7 %all n be subject to liability or regulatory action "u any ,f$]al or ,/ate law1 regulation1 c\rt or o!r ord]1 or regulatory int]pretation = actions conc]n+ any applicable paym5ts4 7,d7 ,def9itions ,= purposes ( ?is p>agraph-- 7i7 ,acc\nt hold] ,! t]m acc\nt hold] means a natural p]son ^: "n appe>s 9 a f9ancial in/itution's records z ! direct or b5eficial own] ( an acc\nt4 7ii7 ,acc\nt review ,! t]m acc\nt review means ! process ( exam9+ deposits 9 an acc\nt to det]m9e if an applicable paym5t has be5 deposit$ into ! acc\nt dur+ ! lookback p]iod4 ,! f9ancial in/itution %all p]=m ! acc\nt review foll[+ ! proc$ures outl9$ 9 section #bab4e ( title #ca1 ,code ( ,f$]al ,regulations & 9 accordance ) ! requirem5ts ( section #bab4f ( title #ca1 ,code ( ,f$]al ,regulations4 7iii7 ,applicable paym5t ,! t]m applicable paym5t means-- 7,i7 any advance refund am\nt paid pursuant to subsection 7f7 ( section #fdbh ( ! ,int]nal ,rev5ue ,code ( #aihf1 7,,ii7 any paym5t made by a possession ( ! ,unit$ ,/ates ) a mirror code tax sy/em 7z def9$ 9 subsection 7c77 pursuant to su* subsection :i* corresponds to a paym5t describ$ 9 subclause 7,i71 & 7,,iii7 any paym5t made by a possession ( ! ,unit$ ,/ates )\t a mirror code tax sy/em 7z s def9$7 pursuant to subsection 7c74 7iv7 ,g>ni%m5t ,! t]m g>ni%m5t means execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process4 7v7 ,g>ni%m5t ord] ,! t]m g>ni%m5t ord] means a writ1 ord]1 notice1 summons1 judgm5t1 levy1 or simil> writt5 in/ruction issu$ by a c\rt1 a ,/ate or ,/ate ag5cy1 a municipality or municipal corporation1 or a ,/ate *ild support en=cem5t ag5cy1 includ+ a li5 aris+ by op]ation ( law = ov]due *ild support or an ord] to freeze ! assets 9 an acc\nt1 to effect a g>ni%m5t aga9/ a debtor4 7vi7 ,lookback p]iod ,! t]m lookback p]iod means ! two mon? p]iod t beg9s on ! date prec$+ ! date ( acc\nt review & ends on ! correspond+ date ( ! mon? two mon?s e>li]1 or on ! la/ date ( ! mon? two mon?s e>li] if ! correspond+ date does n exi/4 4 7d7 ,effective dates 7#a7 ,prohibitions ,! am5dm5ts made by subsections 7a7 & 7b7 %all take effect z if includ$ 9 section #bbja ( ! ,,c>es ,act4 7#b7 ,protection ,! am5dm5ts made by subsection 7c7 %all take effect on ! date ( ! enactm5t ( ?is ,act4 ,b ,job ,creation & ,employm5t #baa4 ,enhanc$ employee hir+ & ret5tion payroll tax cr$it 7a7 ,increase 9 cr$it p]c5tage ,section #bcja7;a7 ( ! ,,c>es ,act is am5d$ by /rik+ #ej p]c5t & ins]t+ #fe p]c5t4 7b7 ,increase 9 p] employee limitation ,section #bcja7;b77#a7 ( ! ,,c>es ,act is am5d$ by /rik+ = all cal5d> qu>t]s %all n exce$ #aj1jjj4 & ins]t+ %all n exce$-- 7,a7 #aj1jjj 9 any cal5d> qu>t]1 & 7,b7 #cj1jjj 9 ! aggregate = all cal5d> qu>t]s4 4 7c7 ,modifications to def9ition ( eligible employ] 7#a7 ,decrease ( r$uction 9 gross receipts necess>y to qualify z eligible employ] ,section #bcja7;c77#b77;,b77i7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$ by /rik+ #ej p]c5t & ins]t+ #ge p]c5t4 7#b7 ,election to det]m9e gross receipts te/ bas$ on prior qu>t] ,section #bcja7;c77#b7 ( ! ,,c>es ,act is am5d$ by r$esignat+ subp>agraph 7,c7 z subp>agraph 7,d7 & by ins]t+ aft] subp>agraph 7,b7 ! foll[+ new subp>agraph3 7,c7 ,election to use alt]native qu>t] ,at ! election ( an employ] :o 0 n an eligible employ] = ! cal5d> qu>t] end+ on ,june #cj1 #bjbj1 subp>agraph 7,b77i7 %all be appli$-- 7i7 by sub/itut+ = ! prior cal5d> qu>t] = = ! cal5d> qu>t]1 & 7ii7 by sub/itut+ ! correspond+ cal5d> qu>t] 9 ! prior ye> = ! same cal5d> qu>t] 9 ! prior ye>4 ,an election "u ?is subp>agraph %all be made at su* "t & 9 su* mann] z ! ,secret>y %all prescribe4 4 7d7 ,gross receipts ( tax-,exempt organizations ,section #bcja7;c77#b77;,d7 ( ! ,,c>es ,act 7z r$esignat$ by subsection 7c77#b77 is am5d$-- 7#a7 by /rik+ ( su* ,code1 clauses 7i7 & 7ii77,i7 & ins]t+ ( su* ,code-- 7i7 clauses 7i7 & 7ii77,i7 1 7#b7 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7#c7 by add+ at ! end ! foll[+ new clause3 7ii7 any ref]5ce 9 ?is section to gross receipts %all be treat$ z a ref]5ce to gross receipts )9 ! mean+ ( section #fjcc ( su* ,code4 4 7e7 ,modification ( det]m9ation ( qualifi$ wages 7#a7 ,modification ( ?re%old = treatm5t z a l>ge employ] ,section #bcja7;c77#c77;,a7 ( ! ,,c>es ,act is am5d$ by /rik+ #ajj ea* place x appe>s 9 clauses 7i7 & 7ii7 & ins]t+ #ejj4 7#b7 ,elim9ation ( limitation ,section #bcja7;c77#c7 ( ! ,,c>es ,act is am5d$-- 7,a7 by /rik+ subp>agraph 7,b71 & 7,b7 by /rik+ ,su* t]m 9 ! second s5t5ce ( subp>agraph 7,a7 & ins]t+ ! foll[+3 7,b7 ,exception ,! t]m qualifi$ wages 4 7#c7 ,modification ( treatm5t ( heal? plan exp5ses ,section #bcja7;c7 ( ! ,,c>es ,act is am5d$-- 7,a7 by /rik+ subp>agraph 7,c7 ( p>agraph 7#c71 & 7,b7 by /rik+ p>agraph 7#e7 & ins]t+ ! foll[+3 7#e7 ,wages 7,a7 ,9 g5]al ,! t]m wages means wages 7z def9$ 9 section #caba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 & comp5sation 7z def9$ 9 section #cbca7;e7 ( su* ,code74 7,b7 ,all[ance = c]ta9 heal? plan exp5ses 7i7 ,9 g5]al ,su* t]m %all include am\nts paid or incurr$ by ! eligible employ] to provide & ma9ta9 a gr\p heal? plan 7z def9$ 9 section #ejjj7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf71 b only to ! ext5t t su* am\nts are exclud$ f ! gross income ( employees by reason ( section #ajf7;a7 ( su* ,code4 7ii7 ,allocation rules ,= purposes ( ?is section1 am\nts treat$ z wages "u clause 7i7 %all be treat$ z paid ) respect to any employee 7& ) respect to any p]iod7 to ! ext5t t su* am\nts are prop]ly allocable to su* employee 7& to su* p]iod7 9 su* mann] z ! ,secret>y may prescribe4 ,except z o!rwise provid$ by ! ,secret>y1 su* allocation %all be treat$ z prop]ly made if made on ! basis ( be+ pro rata among p]iods ( cov]age4 4 7f7 ,improv$ coord9ation ) pay*eck protection program 7#a7 ,am5dm5t to pay*eck protection program ,section #aajf7;a77#h7 ( ! ,,c>es ,act is am5d$ by /rik+ ( ?is ,act4 & ins]t+ ( ?is ,act1 except t su* co/s %all n include qualifi$ wages 7z def9$ 9 section #bcja7;c7 ( ?is ,act7 :i*-- 7,a7 are paid or incurr$ 9 cal5d> qu>t]s beg9n+ aft] ,june #cj1 #bjbj1 & 7,b7 are tak5 into acc\nt 9 det]m9+ ! cr$it all[$ "u section #bcja ( ?is ,act4 4 7#b7 ,am5dm5ts to employee ret5tion tax cr$it 7,a7 ,9 g5]al ,section #bcja7;g7 ( ! ,,c>es ,act is am5d$ to read z foll[s3 7g7 ,election ,to n take c]ta9 wages into acc\nt 7#a7 ,9 g5]al ,?is section %all n apply to qualifi$ wages paid by an eligible employ] ) respect to :i* su* employ] makes an election 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 to h ?is section n apply to su* wages4 7#b7 ,coord9ation ) pay*eck protection program ,! ,secret>y1 9 consultation ) ! ,adm9i/rator ( ! ,small ,bus9ess ,adm9i/ration1 %all issue guidance provid+ t payroll co/s paid or incurr$ dur+ ! cov]$ p]iod %all n fail to be treat$ z qualifi$ wages "u ?is section by reason ( an election "u p>agraph 7#a7 to ! ext5t t a cov]$ loan ( ! eligible employ] is n =giv5 "u section #aajf7;b7 by reason ( su* payroll co/s4 ,t]ms us$ 9 ! prec$+ s5t5ce :i* are also us$ 9 section #aajf %all h ! same mean+ z :5 us$ 9 su* section4 4 7,b7 ,con=m+ am5dm5ts ,section #bcja7;j7 ( ! ,,c>es ,act is am5d$ by ins]t+ = any cal5d> qu>t] beg9n+ aft] ,june #cj1 #bjbj be=e ! p]iod at ! end4 7g7 ,d5ial ( d\ble b5efit ,section #bcja7;h7 ( ! ,,c>es ,act is am5d$-- 7#a7 by /rik+ p>agraphs 7#a7 & 7#b7 & ins]t+ ! foll[+3 7#a7 ,d5ial ( d\ble b5efit ,any wages tak5 into acc\nt 9 det]m9+ ! cr$it all[$ "u ?is section %all n be tak5 into acc\nt z wages = purposes ( sections #de;,a1 #de;,b1 #de,p1 #de,s1 #ea1 & #acif ( ! ,int]nal ,rev5ue ,code ( #aihf4 1 & 7#b7 by r$esignat+ p>agraph 7#c7 z p>agraph 7#b74 7h7 ,regulatory au?ority ,section #bcja7l7 ( ! ,,c>es ,act is am5d$ by /rik+ & at ! end ( p>agraph 7#d71 by /rik+ ! p]iod at ! end ( p>agraph 7#e7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#f7 to prev5t ! avoidance ( ! purposes ( ! limitations "u ?is section1 includ+ ?r\gh ! leaseback ( employees4 4 7i7 ,effective date 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to ! cal5d> qu>t]s beg9n+ aft] ,june #cj1 #bjbj4 7#b7 ,retroactive application ( c]ta9 am5dm5ts 7,a7 ,9 g5]al ,! am5dm5ts made subsections 7d71 7e77#c71 & 7h7 %all take effect z if includ$ 9 section #bcja ( ! ,,c>es ,act4 7,b7 ,special rule 7i7 ,9 g5]al ,= purposes ( section #bcja ( ! ,,c>es ,act1 an employ] :o has fil$ a return ( tax ) respect to applicable employm5t taxes 7z def9$ 9 section #bcja7;c77#a7 ( su* ,act7 be=e ! date ( ! enactm5t ( ?is ,act may elect 79 su* mann] z ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all prescribe7 to treat any applicable am\nt z an am\nt paid 9 ! cal5d> qu>t] :i* includes ! date ( ! enactm5t ( ?is ,act4 7ii7 ,applicable am\nt ,= purposes ( clause 7i71 ! t]m applicable am\nt means ! am\nt ( wages describ$ 9 section #bcja7;c77#e77;,b7 ( ! ,,c>es ,act1 z add$ by ! am5dm5ts made by subsection 7e77#c771 :i*-- 7,i7 7 paid or incurr$ 9 a cal5d> qu>t] beg9n+ aft] ,decemb] #ca1 #bjai1 & be=e ,july #a1 #bjbj1 & 7,,ii7 7 n tak5 into acc\nt by ! taxpay] 9 calculat+ ! cr$it all[$ "u section #bcja7;a7 ( su* ,act = su* cal5d> qu>t]4 #bab4 ,expansion ( "w opportunity cr$it 7a7 ,9 g5]al ,section #ea7;d77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or at ! end ( subp>agraph 7,i71 by /rik+ ! p]iod at ! end ( subp>agraph 7,j7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new subp>agraph3 7,k7 a qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t4 4 7b7 ,qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t ,section #ea7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#af7 ,qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t ,! t]m qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t means any individual :o-- 7,a7 is c]tifi$ by ! designat$ local ag5cy z hav+ receiv$1 or hav+ be5 approv$ to receive1 unemploym5t comp5sation "u ,/ate or ,f$]al law = ei!r (-- 7i7 ! week imm$iately prec$+ ! hir+ date1 or 7ii7 ! week :i* includes ! hir+ date1 & 7,b7 beg9s "w = ! employ] be=e ,janu>y #a1 #bjba4 4 7c7 ,increas$ cr$it p]c5tage 7#a7 ,9 g5]al ,section #ea7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 7#ej p]c5t 9 ! case ( a qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t7 aft] #dj p]c5t4 7#b7 ,r$uction = c]ta9 individuals ,section #ea7;i77#c77;,a7 ( su* ,code is am5d$-- 7,a7 by /rik+ %all be appli$ by & ins]t+ %all be appli$-- 7i7 by 1 7,b7 by /rik+ ! p]iod at ! end & ins]t+ &1 & 7,c7 by add+ at ! end ! foll[+ new clause3 7ii7 by sub/itut+ #be p]c5t = #ej p]c5t4 4 7d7 ,increas$ limitation on wages tak5 into acc\nt ,section #ea7;b77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ #aj1jjj p] ye> 9 ! case ( a qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t1 aft] #f1jjj p] ye> 74 7e7 ,rehires eligible = cr$it ,section #ea7;i77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ ,no wages & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,no wages 1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,exception 7i7 ,9 g5]al ,?is p>agraph %all n apply to any qualifi$ #bjbj ,,covid-#ai unemploym5t recipi5t4 7ii7 ,regulations & guidance ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y to prev5t ! abuse ( ! purposes ( ?is subp>agraph1 includ+ ?r\gh ! t]m9ation ( employm5t ( an individual by an employ] = ! purposes ( claim+ ! cr$it all[$ "u ?is subsection by reason ( ! application ( clause 7i74 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to individuals :o beg9 "w = ! employ] aft] ! date ( ! enactm5t ( ?is ,act4 #bac4 ,safe & heal?y workplace tax cr$it 7a7 ,9 g5]al ,9 ! case ( an employ]1 !re %all be all[$ z a cr$it aga9/ applicable employm5t taxes = ea* cal5d> qu>t] an am\nt equal to #ej p]c5t ( ! sum (-- 7#a7 ! qualifi$ employee protection exp5ses1 7#b7 ! qualifi$ workplace reconfiguration exp5ses1 & 7#c7 ! qualifi$ workplace te*nology exp5ses1 paid or incurr$ by ! employ] dur+ su* cal5d> qu>t]4 7b7 ,limitations & refundability 7#a7 ,ov]all doll> limitation on cr$it 7,a7 ,9 g5]al ,! am\nt ( ! cr$it all[$ "u subsection 7a7 ) respect to any employ] = any cal5d> qu>t] %all n exce$ ! excess 7if any7 (-- 7i7 ! applicable doll> limit ) respect to su* employ] = su* cal5d> qu>t]1 ov] 7ii7 ! aggregate cr$its all[$ "u subsection 7a7 ) respect to su* employ] = all prec$+ cal5d> qu>t]s4 7,b7 ,applicable doll> limit ,! t]m applicable doll> limit means1 ) respect to any employ] = any cal5d> qu>t]1 ! sum (-- 7i7 #a1jjj1 multipli$ by ! av]age numb] ( employees employ$ by su* employ] dur+ su* cal5d> qu>t] n 9 excess ( #ejj1 plus 7ii7 #gej1 multipli$ by su* av]age numb] ( employees 9 excess ( #ejj b n 9 excess ( #a1jjj1 plus 7iii7 #ejj1 multipli$ by su* av]age numb] ( employees 9 excess ( #a1jjj4 7#b7 ,cr$it limit$ to employm5t taxes ,! cr$it all[$ by subsection 7a7 ) respect to any cal5d> qu>t] %all n exce$ ! applicable employm5t taxes 7r$uc$ by any cr$its all[$ "u subsections 7e7 & 7f7 ( section #caaa ( ! ,int]nal ,rev5ue ,code ( #aihf1 sections #gjja & #gjjc ( ! ,families ,fir/ ,coronavirus ,response ,act1 & section #bcja ( ! ,,c>es ,act7 on ! wages paid ) respect to ! employm5t ( all ! employees ( ! employ] = su* cal5d> qu>t]4 7#c7 ,refundability ( excess cr$it 7,a7 ,9 g5]al ,if ! am\nt ( ! cr$it "u subsection 7a7 exce$s ! limitation ( p>agraph 7#b7 = any cal5d> qu>t]1 su* excess %all be treat$ z an ov]paym5t t %all be refund$ "u sections #fdjb7;a7 & #fdac7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,b7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 any am\nts due to ! employ] "u ?is p>agraph %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7c7 ,qualifi$ employee protection exp5ses ,= purposes ( ?is section1 ! t]m qualifi$ employee protection exp5ses means am\nts paid or incurr$ by ! employ] =-- 7#a7 te/+ 7includ+ on a p]iodic basis7 employees & cu/om]s ( ! employ] = coronavirus disease #bjai1 h]eaft] ref]r$ to 9 ?is section z ,,covid-#ai 7includ+ antibodies relat$ to ,,covid-#ai71 7#b7 equipm5t to protect employees & cu/om]s ( ! employ] f contract+ ,,covid-#ai1 includ+ masks1 gloves1 & dis9fectants1 & 7#c7 clean+ products or s]vices relat$ to prev5t+ ! spread ( ,,covid-#ai4 7d7 ,qualifi$ workplace reconfiguration exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ workplace reconfiguration exp5ses means am\nts paid or incurr$ by ! employ] to design & reconfigure retail space1 "w areas1 break areas1 or o!r areas t employees or cu/om]s regul>ly use 9 ! ord9>y c\rse ( ! employ]'s trade or bus9ess if su* design & reconfiguration-- 7,a7 has a prim>y purpose ( prev5t+ ! spread ( ,,covid-#ai1 7,b7 is ) respect to tangible prop]ty 7)9 ! mean+ ( section #afh ( ! ,int]nal ,rev5ue ,code ( #aihf7 :i* is locat$ 9 ! ,unit$ ,/ates & :i* is leas$ or own$ by ! employ]1 7,c7 is comm5surate ) ! risks fac$ by ! employees or cu/om]s1 or is consi/5t ) recomm5dations made by ! ,c5t]s = ,disease ,control & ,prev5tion or ! ,occupational ,safety & ,heal? ,adm9i/ration1 7,d7 is complet$ pursuant to a reconfiguration 7or simil>7 plan t 0 n 9 place be=e ,m>* #ac1 #bjbj1 & 7,e7 is complet$ be=e ,janu>y #a1 #bjba4 7#b7 ,regulations ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ guidance def9+ prim>y purpose & reconfiguration plan4 7e7 ,qualifi$ workplace te*nology exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ workplace te*nology exp5ses means am\nts paid or incurr$ by ! employ] = te*nology sy/ems t employees or cu/om]s use 9 ! ord9>y c\rse ( ! employ]'s trade or bus9ess if su* te*nology sy/em-- 7,a7 has a prim>y purpose ( prev5t+ ! spread ( ,,covid-#ai1 7,b7 is us$ = limit+ physical contact betwe5 cu/om]s & employees 9 ! ,unit$ ,/ates1 7,c7 is comm5surate ) ! risks fac$ by ! employees or cu/om]s1 or is consi/5t ) recomm5dations made by ! ,c5t]s = ,disease ,control & ,prev5tion or ! ,occupational ,safety & ,heal? ,adm9i/ration1 7,d7 is acquir$ by ! employ] on or aft] ,m>* #ac1 #bjbj1 & is n acquir$ pursuant to a plan t 0 9 place be=e su* date1 & 7,e7 is plac$ 9 s]vice by ! employ] be=e ,janu>y #a1 #bjba4 7#b7 ,te*nology sy/ems ,! t]m te*nology sy/ems means comput] s(tw>e 7z def9$ 9 section #afg7;f77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 & qualifi$ te*nological equipm5t 7z def9$ 9 section #afh7;i77#b7 ( su* ,code74 7#c7 ,regulations ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ guidance def9+ ! t]ms prim>y purpose & plan4 7f7 ,o!r def9itions ,= purposes ( ?is section-- 7#a7 ,applicable employm5t taxes ,! t]m applicable employm5t taxes means ! foll[+3 7,a7 ,! taxes impos$ "u section #caaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,b7 ,s mu* ( ! taxes impos$ "u section #cbba7;a7 ( su* ,code z are attributable to ! rate 9 effect "u section #caaa7;a7 ( su* ,code4 7#b7 ,,covid-#ai ,except :]e ! context cle>ly indicates o!rwise1 any ref]5ce 9 ?is section to ,,covid-#ai %all be treat$ z includ+ a ref]5ce to ! virus :i* causes ,,covid-#ai4 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury or su* ,secret>y's delegate4 7#d7 ,o!r t]ms ,any t]m us$ 9 ?is section :i* is also us$ 9 *apt] #ba or #bb ( ! ,int]nal ,rev5ue ,code ( #aihf %all h ! same mean+ z :5 us$ 9 su* *apt]4 7g7 ,c]ta9 gov]nm5tal employ]s ,?is section %all n apply to ! ,gov]nm5t ( ! ,unit$ ,/ates1 ! gov]nm5t ( any ,/ate or political subdivision !re(1 or any ag5cy or in/rum5tality ( any ( ! =ego+4 7h7 ,rules relat+ to employ]1 etc 7#a7 ,aggregation rule ,all p]sons treat$ z a s+le employ] "u subsection 7a7 or 7b7 ( section #eb ( ! ,int]nal ,rev5ue ,code ( #aihf1 or subsection 7m7 or 7o7 ( section #dad ( su* ,code1 %all be treat$ z "o employ] = purposes ( ?is section4 7#b7 ,?ird-p>ty payors ,any cr$it all[$ "u subsection 7a7 %all be treat$ z a cr$it describ$ 9 section #ceaa7;d77#b7 ( su* ,code4 7i7 ,treatm5t ( deposits ,! ,secret>y %all waive any p5alty "u section #ffef ( ! ,int]nal ,rev5ue ,code ( #aihf = any failure to make a deposit ( any applicable employm5t taxes if ! ,secret>y det]m9es t su* failure 0 due to ! reasonable anticipation ( ! cr$it all[$ "u subsection 7a74 7j7 ,cr$it = self-,employ$ individuals 7#a7 ,9 g5]al ,9 ! case ( a self-employ$ individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf = any taxable ye> an am\nt equal to #ej p]c5t ( ! sum (-- 7,a7 ! qualifi$ employee protection exp5ses 7z det]m9$ by treat+ ! self-employ$ individual bo? z ! employ] & an employee71 7,b7 ! qualifi$ workplace reconfiguration exp5ses 7z s det]m9$71 & 7,c7 ! qualifi$ workplace te*nology exp5ses 7z s det]m9$71 paid or incurr$ by ! individual dur+ su* taxable ye>4 7#b7 ,limitation ,! am\nt ( ! cr$it all[$ "u p>agraph 7#a7 ) respect to any self-employ$ individual = any taxable ye> %all n exce$ #ejj4 7#c7 ,refundability 7,a7 ,9 g5]al ,! cr$it det]m9$ "u p>agraph 7#a7 %all be treat$ z a cr$it all[$ to ! taxpay] "u subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code4 7,b7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 any refund due f ! cr$it det]m9$ "u p>agraph 7#a7 %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7#d7 ,self-employ$ individual 7,a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m self-employ$ individual means an individual :o regul>ly c>ries on any trade or bus9ess )9 ! mean+ ( section #adjb ( ! ,int]nal ,rev5ue ,code ( #aihf1 o!r ?an any su* trade or bus9ess :i* is c>ri$ on by a p>tn]%ip4 7,b7 ,docum5tation ,no cr$it %all be all[$ "u p>agraph 7#a7 to any individual unless ! individual ma9ta9s su* docum5tation z ! ,secret>y may prescribe to e/abli% su* individual z an eligible self-employ$ individual4 7k7 ,special rules 7#a7 ,d5ial ( d\ble b5efit ,= purposes ( ?is section-- 7,a7 ,9 g5]al ,any d$uction or o!r cr$it o!rwise all[able "u any provision ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to any exp5se = :i* a cr$it is all[$ "u ?is section %all be r$uc$ by ! am\nt ( ! cr$it "u ?is section ) respect to su* exp5se4 7,b7 ,basis adju/m5t ,if a cr$it is all[$ "u ?is section ) respect to any prop]ty ( a "* :i* is subject to ! all[ance = depreciation "u section #afg ( su* ,code1 ! basis ( su* prop]ty %all be r$uc$ by ! am\nt ( ! cr$it s all[$1 & su* r$uction %all be tak5 into acc\nt be=e det]m9+ ! am\nt ( any all[ance = depreciation ) respect to su* prop]ty = purposes ( su* ,code4 7,c7 ,exp5ses n tak5 into acc\nt m ?an once ,! same exp5se %all n be treat$ z describ$ 9 m ?an "o p>agraph ( subsection 7a7 or m ?an "o subp>agraph ( subsection 7j77#a71 :i*ev] is applicable4 7,d7 ,employ] or self-employm5t cr$it all[$ ,! cr$it "u subsection 7a7 & ! cr$it = self-employ$ individuals "u subsection 7j7 %all n apply to ! same taxpay]4 7#b7 ,election n to h section apply ,?is section %all n apply ) respect to any employ] = any cal5d> qu>t]1 or ) respect to any self-employ$ individual = any taxable ye>1 if su* employ] or self-employ$ individual elects 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 n to h ?is section apply4 7l7 ,transf]s to c]ta9 tru/ funds ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 & ! ,social ,security ,equival5t ,b5efit ,acc\nt e/abli%$ "u section #ae;,a7a7 ( ! ,railroad ,retirem5t ,act ( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ?is section 7)\t reg>d to ?is subsection74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,tru/ ,fund or ,acc\nt _h ?is section n be5 enact$4 7m7 ,regulations & guidance ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+-- 7#a7 ) respect to ! application ( ! cr$it "u subsection 7a7 to ?ird-p>ty payors 7includ+ pr(essional employ] organizations1 c]tifi$ pr(essional employ] organizations1 or ag5ts "u section #cejd ( ! ,int]nal ,rev5ue ,code ( #aihf71 regulations or o!r guidance all[+ su* payors to submit docum5tation necess>y to sub/antiate ! am\nt ( ! cr$it all[$ "u subsection 7a71 7#b7 regulations or o!r guidance = recaptur+ ! b5efit ( cr$its det]m9$ "u subsection 7a7 9 cases :]e !re is a subsequ5t adju/m5t to ! cr$it det]m9$ "u su* subsection1 & 7#c7 regulations or o!r guidance to prev5t abuse ( ! purposes ( ?is section4 7n7 ,application 7#a7 ,9 g5]al ,?is section %all only apply to am\nts paid or incurr$ aft] ,m>* #ab1 #bjbj1 & be=e ,janu>y #a1 #bjba4 7#b7 ,special rule = c]ta9 am\nts paid or incurr$ 9 cal5d> qu>t]s end+ be=e ! date ( ! enactm5t ( ?is ,act ,= purposes ( ?is section1 9 ! case ( any am\nt paid or incurr$ aft] ,m>* #ab1 #bjbj1 & on or be=e ! la/ day ( ! la/ cal5d> qu>t] end+ be=e ! date ( ! enactm5t ( ?is ,act1 su* am\nt %all be treat$ z paid or incurr$ on su* date ( enactm5t4 #bad4 ,,covid-#ai assi/ance provid$ to indep5d5t contractors 7a7 ,indep5d5t contractor /atus ,) respect to an individual provid+ s]vices = comp5sation = any s]vice recipi5t or ?r\gh any m>ketplace plat=m1 if ! s]vice recipi5t or m>ketplace plat=m op]ator provides any ( ! b5efits describ$ 9 subsection 7c7 to su* individual1 ! provision ( su* b5efits %all n be tak5 into acc\nt 9 det]m9+ ! /atus ( su* individual z an employee = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf4 7b7 ,treatm5t z qualifi$ disa/] relief paym5ts ,any b5efit describ$ 9 subsection 7c7 7o!r ?an p>agraph 7#a7 !re(7 :i* is provid$ z describ$ 9 subsection 7a7 by a s]vice recipi5t or m>ketplace plat=m op]ator %all be treat$ = purposes ( section #aci ( ! ,int]nal ,rev5ue ,code ( #aihf z a qualifi$ disa/] relief paym5t to ! individual s describ$4 7c7 ,b5efits describ$ ,! b5efits describ$ 9 ?is subsection are-- 7#a7 f9ancial assi/ance provid$ to an individual :ile ! individual is n p]=m+ s]vices = ! s]vice recipi5t or ?r\gh ! m>ketplace plat=m1 or is p]=m+ r$uc$ s]vices or r$uc$ h\rs ( s]vice1 because ( ,,covid-#ai2 7#b7 heal? c>e b5efits provid$ to an individual :i* are relat$ to ,,covid-#ai1 includ+ te/+ ( ! individual =1 or = antibodies relat$ to1 ,,covid-#ai2 7#c7 equipm5t to protect ! individual1 s]vice recipi5ts1 or cu/om]s f contract+ ,,covid-#ai1 includ+ masks1 gloves1 & dis9fectants2 7#d7 clean+ products or s]vices relat$ to prev5t+ ! spread ( ,,covid-#ai2 & 7#e7 tra9+1 /&>ds1 & guidel9es or o!r simil> in=mation provid$ to an individual relat$ to ,,covid-#ai4 7d7 ,m>ketplace plat=m1 etc ,= purposes ( ?is section-- 7#a7 ,m>ketplace plat=m op]ator ,! t]m m>ketplace plat=m op]ator means any p]son op]at+ a m>ketplace plat=m4 7#b7 ,m>ketplace plat=m ,! t]m m>ketplace plat=m means any digital website1 mobile application1 or simil> sy/em t facilitates ! provision ( goods or s]vices by provid]s to recipi5ts4 7e7 ,,covid-#ai ,= purposes ( ?is section1 ! t]m ,,covid-#ai means coronavirus disease #bjai4 ,except :]e ! context cle>ly indicates o!rwise1 any ref]5ce 9 ?is section to su* disease %all be treat$ z includ+ a ref]5ce to ! virus :i* causes su* disease4 7f7 ,application ,?is section %all only apply to b5efits provid$ aft] ,m>* #ab1 #bjbj1 & be=e ,janu>y #a1 #bjba4 ,c ,,c>es ,act ,cl>ifications & ,corrections #bba4 ,application ( special rules to money pur*ase p5sion plans 7a7 ,9 g5]al ,section #bbjb7;a77#f77;,b7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$ by ins]t+ 1 &1 9 ! case ( a money pur*ase p5sion plan1 a coronavirus-relat$ di/ribution :i* is an 9-s]vice )drawal %all be treat$ z meet+ ! di/ribution rules ( section #dja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf be=e ! p]iod4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply z if includ$ 9 ! enactm5t ( section #bbjb ( ! ,,c>es ,act 7,public ,law #aaf-acf74 #bbb4 ,cl>ification ( delay 9 paym5t ( m9imum requir$ contributions ,section #cfjh7;a77#a7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$ by /rik+ ,janu>y #a1 #bjba & ins]t+ ,janu>y #d1 #bjba4 #bbc4 ,employee c]tification z to eligibility = increas$ ,,c>es ,act loan limits f employ] plan 7a7 ,9 g5]al ,section #bbjb7;b7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,employee c]tification ,! adm9i/rator ( a qualifi$ employ] plan may rely on an employee's c]tification t ! requirem5ts ( subsection 7a77#d77;,a77ii7 are satisfi$ 9 det]m9+ :e!r ! employee is a qualifi$ individual = purposes ( ?is subsection4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect z if includ$ 9 ! enactm5t ( section #bbjb7;b7 ( ! ,,c>es ,act 7,public ,law #aaf-acf74 #bbd4 ,election to waive application ( c]ta9 modifications to f>m+ losses 7a7 ,9 g5]al ,section #bcjc ( ! ,,c>es ,act is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,special rules ) respect to f>m+ losses 7#a7 ,election to disreg>d application ( am5dm5ts made by subsections 7a7 & 7b7 7,a7 ,9 g5]al ,if a taxpay] :o has a f>m+ loss 7)9 ! mean+ ( section #agb7;b77#a77;,b77ii7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 = a taxable ye> beg9n+ 9 #bjah1 #bjai1 or #bjbj makes an election "u ?is p>agraph1 !n-- 7i7 ! am5dm5ts made by subsection 7a7 %all n apply to any taxable ye> beg9n+ 9 #bjah1 #bjai1 or #bjbj1 & 7ii7 ! am5dm5ts made by subsection 7b7 %all n apply to any net op]at+ loss aris+ 9 any taxable ye> beg9n+ 9 #bjah1 #bjai1 or #bjbj4 7,b7 ,election 7i7 ,9 g5]al ,except z provid$ 9 clause 7ii77,,ii71 an election "u ?is p>agraph %all be made 9 su* mann] z may be prescrib$ by ! ,secret>y4 ,su* election1 once made = any taxable ye>1 %all be irrevocable = su* taxable ye>4 7ii7 ,"t = mak+ election 7,i7 ,9 g5]al ,an election "u ?is p>agraph %all be made by ! due date 7includ+ ext5sions ( "t7 = fil+ ! taxpay]'s return = ! taxable ye>4 7,,ii7 ,previ\sly fil$ returns ,9 ! case ( any taxable ye> = :i* ! taxpay] has fil$ a return ( ,f$]al income tax be=e ! date ( ! enactm5t ( ! ,am]ican ,work]s1 ,families1 & ,employ]s ,assi/ance ,act :i* disreg>ds ! am5dm5ts made by subsections 7a7 & 7b71 su* taxpay] %all be treat$ z hav+ made an election "u ?is p>agraph unless ! taxpay] modifies su* return to reflect su* am5dm5ts by ! due date 7includ+ ext5sions ( "t7 = fil+ ! taxpay]'s return = ! fir/ taxable ye> end+ aft] ! date ( ! enactm5t ( ! ,am]ican ,work]s1 ,families1 & ,employ]s ,assi/ance ,act4 7,c7 ,regulations ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all issue su* regulations & o!r guidance z may be necess>y to c>ry out ! purposes ( ?is p>agraph1 includ+ regulations & guidance relat+ to ! application ( ! rules ( section #agb7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z 9 effect be=e ! date ( ! enactm5t ( ! ,,c>es ,act7 to taxpay]s mak+ an election "u ?is p>agraph4 7#b7 ,revocation ( election to waive c>ryback ,! la/ s5t5ce ( section #agb7;b77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & ! la/ s5t5ce ( section #agb7;b77#a77;,b7 ( su* ,code %all n apply to any election-- 7,a7 :i* 0 made be=e ! date ( ! enactm5t ( ! ,am]ican ,work]s1 ,families1 & ,employ]s ,assi/ance ,act1 & 7,b7 :i* relates to ! c>ryback p]iod provid$ "u section #agb7;b77#a77;,b7 ( su* ,code ) respect to any net op]at+ loss aris+ 9 taxable ye>s beg9n+ 9 #bjah or #bjai4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect z if includ$ 9 section #bcjc ( ! ,,c>es ,act 7,public ,law #aaf-acf74 #bbe4 ,ov]sight & audit report+ ,section #aijaj7;a77#a7 ( ! ,,c>es ,act is am5d$ by /rik+ & at ! end ( subp>agraph 7,f71 by /rik+ & at ! end ( subp>agraph 7,g71 & by add+ at ! end ! foll[+ new subp>agraphs3 7,h7 ! ,committee on ,f9ance ( ! ,s5ate2 & 7,i7 ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives2 & 4 ,,iii ,support+ ,pati5ts1 ,provid]s1 ,old] ,am]icans1 & ,fo/] ,y\? 9 ,respond+ to ,,covid-#ai ,a ,promot+ ,access to ,c>e & ,s]vices #cja4 ,ma9ta9+ #bjba ,m$ic>e "p ,b premium & d$uctible at #bjbj levels consi/5t ) actu>ially fair rates 7a7 #bjba premium & d$uctible & repaym5t ?r\gh future premiums ,section #ahci7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acier7a77 is am5d$-- 7#a7 9 ! second s5t5ce ( p>agraph 7#a71 by /rik+ 7#e7 & 7#f7 & ins]t+ 7#e71 7#f71 & 7#g72 7#b7 9 p>agraph 7#f77;,c7-- 7,a7 9 clause 7i71 by /rik+ 8section #ahdd7;d77#a70 & ins]t+ 8subsections 7d77#a7 & 7e77#a7 ( section #ahdd02 & 7,b7 9 clause 7ii71 by /rik+ 8p>agraph 7#e70 & ins]t+ p>agraphs 7#e7 & 7#g72 & 7#c7 by add+ at ! end ! foll[+3 7#g7 ,9 apply+ ?is "p 7includ+ subsection 7i7 & section #ahcc7;b771 ! mon?ly actu>ial rate = enrollees age #fe & ov] = #bjba %all be ! same z ! mon?ly actu>ial rate = enrollees age #fe & ov] = #bjbj4 4 7b7 ,transitional gov]nm5t contribution ,section #ahdd ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciew7 is am5d$-- 7#a7 9 subsection 7a71 by add+ at ! end ! foll[+ new s5t5ce3 ,9 apply+ p>agraph 7#a71 ! am\nts transf]r$ "u subsection 7e77#a7 ) respect to enrollees describ$ 9 subp>agraphs 7,a7 & 7,b7 ( su* subsection %all be treat$ z premiums payable & deposit$ 9 ! ,tru/ ,fund "u subp>agraphs 7,a7 & 7,b71 respectively1 ( p>agraph 7#a742 & 7#b7 by add+ at ! end ! foll[+3 7e7 7#a7 ,= #bjba1 !re %all be transf]r$ f ! ,g5]al ,fund to ! ,tru/ ,fund an am\nt1 z e/imat$ by ! ,*ief ,actu>y ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 equal to ! r$uction 9 aggregate premiums payable "u ?is "p = a mon? 9 su* ye> 7exclud+ any *anges 9 am\nts collect$ "u section #ahci7;i77 t are attributable to ! application ( section #ahci7;a77#g7 ) respect to-- 7,a7 enrollees age #fe & ov]2 & 7,b7 enrollees "u age #fe4 ,su* am\nts %all be transf]r$ f "t to "t z appropriate4 7#b7 ,premium increases affect$ "u section #ahci7;a77#f7 %all n be tak5 into acc\nt 9 apply+ subsection 7a74 7#c7 ,!re %all be transf]r$ f ! ,tru/ ,fund to ! ,g5]al ,fund ( ! ,treasury am\nts equival5t to ! additional premiums payable z a result ( ! application ( section #ahci7;a77#f71 exclud+ ! aggregate paym5ts attributable to ! application ( section #ahci7;i77#c77;,a77ii77,,ii74 4 7c7 ,additional transitional gov]nm5t contribution ,section #ahdd ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciew71 z am5d$ by subsection 7b77#b71 is am5d$ by add+ at ! end ! foll[+3 7f7 7#a7 ,!re %all be transf]r$ f ! ,g5]al ,fund ( ! ,treasury to ! ,tru/ ,fund an am\nt1 z e/imat$ by ! ,*ief ,actu>y ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 equal to am\nts paid "u ! advance paym5t program "u section #dba4bad ( title #db1 ,code ( ,f$]al ,regulations 7or any successor regulation7 dur+ ! p]iod beg9n+ on ,m>* #bh1 #bjbj1 & end+ on ,july #i1 #bjbj4 7#b7 ,!re %all be transf]r$ f ! ,tru/ ,fund to ! ,g5]al ,fund ( ! ,treasury am\nts equival5t to ! sum (-- 7,a7 ! am\nts by :i* claims h (fset 79 :ole or 9 "p7 ! am\nt ( su* advance paym5ts describ$ 9 p>agraph 7#a72 & 7,b7 ! am\nt ( su* advance paym5ts t has be5 repaid 79 :ole or 9 "p71 "u ! advance paym5t program "u su* section #dba4bad 7or any su* successor regulation74 7#c7 ,am\nts describ$ 9 p>agraphs 7#a7 & 7#b7 %all be transf]r$ f "t to "t z appropriate4 4 7d7 ,ind5tation correction ,section #ahci7;i77#c77;,a77ii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acier7i77#c77;,a77ii77 is am5d$ by mov+ ! ind5tation ( subclause 7,i7 two ems to ! "r4 #cjb4 ,improvem5ts to ! ,m$ic>e hospital accel]at$ & advance paym5ts programs dur+ ! ,,covid-#ai public heal? em]g5cy 7a7 ,"p ,a 7#a7 ,repaym5t p]iods ,section #ahae7;f77#b77;,c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie;g7f77#b77;,c77 is am5d$-- 7,a7 9 clause 7i71 by /rik+ #abj days & ins]t+ #bgj days2 & 7,b7 9 clause 7ii71 by /rik+ #ab mon?s & ins]t+ #ah mon?s4 7#b7 ,au?ority = discretion ,section #ahae7;f77#b77;,a77ii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie;g7f77#b77;,a77ii77 is am5d$ by ins]t+ 7or1 ) respect to reque/s submitt$ to ! ,secret>y on or aft] ,july #i1 #bjbj1 may7aft] %all44 7b7 ,"p ,b ,9 c>ry+ out ! advance paym5ts program describ$ 9 section #dba4bad ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation71 ! ,secret>y ( ,heal? & ,human ,s]vices1 9 ! case ( a paym5t made "u su* program dur+ ! em]g5cy p]iod describ$ 9 section #aace7;g77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b771 ^u reque/ ( ! suppli] receiv+ su* paym5t1 %all-- 7#a7 provide up to #bgj days be=e claims are (fset to rec\p ! paym5t2 & 7#b7 all[ n less ?an #ad mon?s f ! date ( ! fir/ advance paym5t be=e requir+ t ! out/&+ balance be paid 9 full4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 ! enactm5t ( ! ,coronavirus ,aid1 ,relief1 & ,economic ,security ,act 7,public ,law #aaf-acf74 7d7 ,implem5tation ,not)/&+ any o!r provision ( law1 ! ,secret>y ( ,heal? & ,human ,s]vices may implem5t ! provisions (1 & ! am5dm5ts made by1 ?is section by program in/ruction or o!rwise4 #cjc4 ,au?ority to ext5d ,m$ic>e teleheal? waiv]s 7a7 ,au?ority ,section #ahcd7m7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciem7m77 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,au?ority to ext5d teleheal? waiv]s & policies 7,a7 ,au?ority ,not)/&+ ! prec$+ provisions ( ?is subsection & section #aace1 subject to subp>agraph 7,b71 if ! em]g5cy p]iod "u section #aace7;g77#a77;,b7 expires prior to ,decemb] #ca1 #bjba1 ! au?ority provid$ ! ,secret>y "u section #aace7;b77#h7 to waive or modify requirem5ts ) respect to a teleheal? s]vice1 & modifications ( policies ) respect to teleheal? s]vices made by int]im f9al rule applicable to su* p]iod1 %all be ext5d$ ?r\gh ,decemb] #ca1 #bjba4 7,b7 ,no requirem5t to ext5d ,no?+ 9 subp>agraph 7,a7 %all require ! ,secret>y to ext5d any specific waiv] or modification or modifications ( policies t ! ,secret>y does n f9d appropriate = ext5sion4 7,c7 ,implem5tation ,not)/&+ any provision ( law1 ! provisions ( ?is p>agraph may be implem5t$ by int]im f9al rule1 program in/ructions or o!rwise4 4 7b7 ,med,p,a,c evaluation & report 7#a7 ,/udy 7,a7 ,9 g5]al ,! ,m$ic>e ,paym5t ,advisory ,commission 79 ?is subsection ref]r$ to z ! ,commission7 %all conduct an evaluation (-- 7i7 ! expansions ( teleheal? s]vices "u "p ,b ( title ,,xvii ( ! ,social ,security ,act relat$ to ! ,,covid-#ai public heal? em]g5cy describ$ 9 section #aace7;g77#a77;,b7 ( su* ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b772 & 7ii7 ! appropriate treatm5t ( su* expansions aft] ! expiration ( su* public heal? em]g5cy4 7,b7 ,analysis ,! evaluation "u subp>agraph 7,a7 %all include an analysis ( ea* ! foll[+3 7i7 ,:i*1 if any1 ( su* expansions %\ld be cont9u$ aft] ! expiration ( ! su* public heal? em]g5cy1 7ii7 ,:e!r any su* cont9u$ expansions %\ld be limit$ to1 or diff]5tially appli$ to1 cl9icians p>ticipat+ 9 c]ta9 value-bas$ paym5t models4 7iii7 ,h[ ,m$ic>e %\ld pay = teleheal? s]vices aft] ! expiration ( su* public heal? em]g5cy1 & ! implications ( paym5t approa*es on aggregate ,m$ic>e program sp5d+1 7iv7 ,m$ic>e program integrity & b5efici>y safegu>ds t may be w>rant$ ) ! cov]age ( teleheal? s]vices4 7v7 ,! implications ( exp&$ ,m$ic>e cov]age ( teleheal? s]vices = b5efici>y access to c>e & ! quality ( c>e provid$ via teleheal?4 7vi7 ,o!r areas det]m9$ appropriate by ! ,commission4 7#b7 ,report ,n lat] ?an ,june #ae1 #bjba1 ! ,commission %all submit to ,congress a report conta9+ ! results ( ! evaluation conduct$ "u p>agraph 7#a71 toge!r ) recomm5dations = su* legislation & adm9i/rative action z ! ,commission det]m9es appropriate4 7c7 ,,hhs provision ( in=mation & /udy & report 7#a7 ,pre-covid-#ai public heal? em]g5cy teleheal? au?ority ,n lat] ?an #c mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y ( ,heal? & ,human ,s]vices 79 ?is subsection ref]r$ to z ! ,secret>y7 %all make available on ! int]net website ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices in=mation describ+ ! requirem5ts applicable to teleheal? s]vices & o!r virtual s]vices "u ! orig9al ,m$ic>e fee-=-s]vice program "u p>ts ,a & ,b ( title ,,xviii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 & ! ,m$ic>e ,advantage program "u "p ,c ( su* title prior to ! waiv] or modification ( su* requirem5ts dur+ ! em]g5cy p]iod describ$ 9 section #aace7;g77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b771 z e/abli%$ by /atute1 regulation1 & sub-regulatory guidance "u su* title4 7#b7 ,/udy & report 7,a7 ,/udy ,! ,secret>y %all conduct a /udy on ! impact ( teleheal? & o!r virtual s]vices furni%$ "u ! ,m$ic>e program "u title ,,xviii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 dur+ ! em]g5cy p]iod describ$ 9 section #aace7;g77#a77;,b7 ( su* ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b774 ,9 conduct+ su* /udy1 ! ,secret>y %all-- 7i7 assess ! impact ( su* s]vices on access to c>e1 heal? outcomes1 & sp5d+ by type ( physician1 practition]1 or o!r entity1 & by pati5t demographics & o!r *>act]i/ics t include-- 7,i7 age1 g5d]1 race1 & type ( eligibility = ! ,m$ic>e program2 7,,ii7 dual eligibility = bo? ! ,m$ic>e program & ! ,m$icaid program "u title ,,xix ( su* ,act 7#db ,u4,s4,c4 #acif et seq472 7,,iii7 resid+ 9 an area ( l[-population d5sity or a heal? pr(essional %ortage area 7z def9$ 9 section #ccb7;a77#a77;,a7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bed;e7a77#a77;,a7772 7,,iv7 diagnoses1 su* z a diagnosis ( ,,covid-#ai1 a *ronic condition1 or a m5tal heal? disord] or sub/ance use disord]2 7,v7 telecommunication modality us$1 includ+ ext5t to :i* ! s]vices are furni%$ us+ audio-only te*nology2 7,,vi7 resid+ 9 a ,/ate o!r ?an ! ,/ate 9 :i* ! furni%+ physician1 practition]1 or o!r entity is locat$2 & 7,,vii7 o!r *>act]i/ics & in=mation det]m9$ appropriate by ! ,secret>y2 & 7ii7 to ! ext5t feasible1 assess su* impact bas$ on-- 7,i7 ! type ( te*nology us$ to furni% ! s]vice2 7,,ii7 ! ext5t to :i* pati5t privacy is protect$2 7,,iii7 ! ext5t to :i* docum5t$ or suspect$ fraud or abuse occurr$2 & 7,,iv7 pati5t satisfaction4 7,b7 ,use ( in=mation ,! ,secret>y may use reliable non-gov]nm5tal s\rces ( in=mation 9 assess+ ! impact ( *>act]i/ics describ$ 9 subp>agraph 7,a7 "u ! /udy4 7,c7 ,report 7i7 ,int]im provision ( in=mation ,! ,secret>y %all1 z det]m9$ appropriate1 p]iodically dur+ su* em]g5cy p]iod1 po/ on ! int]net website ( ! ,c5t]s = ,m$ic>e ,m$icaid s]vices data on utilization ( teleheal? & o!r virtual s]vices "u ! ,m$ic>e program & ! impact ( *>act]i/ics describ$ 9 subp>agraph 7,a7 on su* utilization4 7ii7 ,report ,n lat] ?an #ae mon?s aft] date ( enactm5t ( ?is ,act1 ! ,secret>y %all submit to ,congress a report on ! /udy conduct$ "u subp>agraph 7,a71 toge!r ) recomm5dations = su* legislation & adm9i/rative action z ! ,secret>y det]m9es appropriate4 #cjd4 ,ext5d+ ,m$ic>e teleheal? flexibilities = ,f$]ally qualifi$ heal? c5t]s & rural heal? cl9ics 7a7 ,9 g5]al ,section #ahcd7m7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciem7m77 is am5d$-- 7#a7 9 p>agraph 7#d77;,c7-- 7,a7 9 clause 7i71 9 ! matt] prec$+ subclause 7,i71 by /rik+ & 7#g7 & ins]t+ 7#g71 & 7#h72 & 7,b7 9 clause 7ii77,x71 by ins]t+ or p>agraph 7#h77;,a77i7 be=e ! p]iod2 & 7#b7 9 p>agraph 7#h7-- 7,a7 9 ! p>agraph head+ by ins]t+ & = an additional p]iod aft] aft] dur+ 2 7,b7 9 subp>agraph 7,a7-- 7i7 9 ! matt] prec$+ clause 7i71 by ins]t+ & ! #e-ye> p]iod beg9n+ on ! fir/ day aft] ! end ( su* em]g5cy p]iod aft] #aace7;g77#a77;,b72 7ii7 9 clause 7ii71 by /rik+ & at ! end2 7iii7 by r$esignat+ clause 7iii7 z clause 7iv72 & 7iv7 by ins]t+ aft] clause 7ii7 ! foll[+ new clause3 7iii7 ! geographic requirem5ts describ$ 9 p>agraph 7#d77;,c77i7 %all n apply ) respect to su* a teleheal? s]vice2 & 2 7,c7 9 subp>agraph 7,b77i7-- 7i7 9 ! fir/ s5t5ce1 by ins]t+ & ! #e-ye> p]iod beg9n+ on ! fir/ day aft] ! end ( su* em]g5cy p]iod be=e ! p]iod2 & 7ii7 9 ! ?ird s5t5ce1 by /rik+ program in/ruction or o!rwise & ins]t+ int]im f9al rule1 program in/ruction1 or o!rwise2 & 7,d7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,requirem5t dur+ additional p]iod 7i7 ,9 g5]al ,dur+ ! #e-ye> p]iod beg9n+ on ! fir/ day aft] ! end ( ! em]g5cy p]iod describ$ 9 section #aace7;g77#a77;,b71 paym5t may only be made "u ?is p>agraph = a teleheal? s]vice describ$ 9 subp>agraph 7,a77i7 t is furni%$ to an eligible teleheal? individual if su* s]vice is furni%$ by a qualifi$ provid] 7z def9$ 9 clause 7ii774 7ii7 ,def9ition ( qualifi$ provid] ,= purposes ( ?is subp>agraph1 ! t]m qualifi$ provid] means1 ) respect to a teleheal? s]vice describ$ 9 subp>agraph 7,a77i7 t is furni%$ to an eligible teleheal? individual1 a ,f$]ally qualifi$ heal? c5t] or rural heal? cl9ic t furni%$ to su* individual1 dur+ ! #c-ye> p]iod end+ on ! date ! teleheal? s]vice 0 furni%$1 an item or s]vice 9 p]son = :i*-- 7,i7 paym5t 0 made "u ?is title2 or 7,,ii7 su* paym5t w\ld h be5 made if su* individual 7 entitl$ to1 or enroll$ =1 b5efits "u ?is title at ! "t su* item or s]vice 0 furni%$4 4 7b7 ,effective date ,! am5dm5ts made by ?is section 7o!r ?an ! am5dm5t made by subsection 7a77#b77;,d77 %all take effect z if includ$ 9 ! enactm5t ( ! ,coronavirus ,aid1 ,relief1 & ,economic ,security ,act 7,public ,law #aaf-acf74 #cje4 ,tempor>y c>ryov] = heal? & dep5d5t c>e flexible sp5d+ arrangem5ts 7a7 ,increase 9 c>ryov] = heal? flexible sp5d+ arrangem5ts ,a plan or o!r arrangem5t t o!rwise satisfies all ( ! applicable requirem5ts ( sections #ajf & #abe ( ! ,int]nal ,rev5ue ,code ( #aihf 7includ+ any rules or regulations !reund]7 %all n fail to be treat$ z a cafet]ia plan or heal? flexible sp5d+ arrangem5t m]ely because su* plan or arrangem5t p]mits p>ticipants to c>ry ov] an am\nt n 9 excess ( #b1gej ( unus$ b5efits or contributions rema9+ 9 a heal? flexible sp5d+ arrangem5t f ! plan ye> end+ 9 #bjbj to ! plan ye> end+ 9 #bjba4 7b7 ,c>ryov] = dep5d5t c>e flexible sp5d+ arrangem5ts ,a plan or o!r arrangem5t t o!rwise satisfies all applicable requirem5ts ( sections #ajf1 #abe1 & #abi ( ! ,int]nal ,rev5ue ,code ( #aihf 7includ+ any rules or regulations !reund]7 %all n fail to be treat$ z a cafet]ia plan or dep5d5t c>e flexible sp5d+ arrangem5t m]ely because su* plan or arrangem5t p]mits p>ticipants to c>ry ov] 7"u rules simil> to ! rules applicable to heal? flexible sp5d+ arrangem5ts7 an am\nt1 n 9 excess ( ! am\nt 9 effect "u section #abi7;a77#b77;,a7 ( su* ,code1 ( unus$ b5efits or contributions rema9+ 9 a dep5d5t c>e flexible sp5d+ arrangem5t f ! plan ye> end+ 9 #bjbj to ! plan ye> end+ 9 #bjba4 7c7 ,retroactive application ,an employ] %all be p]mitt$ to am5d its cafet]ia plan to effectuate ! c>ry ov] all[$ "u subsection 7a7 or 7b71 provid$ t su* am5dm5t-- 7#a7 is adopt$ n lat] ?an ! la/ day ( ! plan ye> end+ 9 #bjbj2 & 7#b7 provides t ! c>ry ov] all[$ "u subsection 7a7 or 7b7 %all be 9 effect z ( ! fir/ day ( ! plan ye> end+ 9 #bjbj4 7d7 ,def9itions ,any t]m us$ 9 ?is section :i* is also us$ 9 section #ajf1 #abe1 or #abi ( ! ,int]nal ,rev5ue ,code ( #aihf or ! rules or regulations !reund] %all h ! same mean+ z :5 us$ 9 su* section or rules or regulations4 #cjf4 ,on-site employee cl9ics 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #bbc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,special rule = qualifi$ items & s]vices 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a77ii71 an individual %all n be treat$ z cov]$ "u a heal? plan describ$ 9 subclauses 7,i7 & 7,,ii7 ( su* subp>agraph m]ely because ! individual is eligible to receive1 or receives1 qualifi$ items & s]vices-- 7,i7 at a heal?c>e facility locat$ at a facility own$ or leas$ by ! employ] ( ! individual 7or ( ! individual's sp\se71 or 7,,ii7 at a heal?c>e facility op]at$ prim>ily = ! b5efit ( employees ( ! employ] ( ! individual 7or ( ! individual's sp\se74 7ii7 ,qualifi$ items & s]vices def9$ ,= purposes ( ?is subp>agraph1 ! t]m qualifi$ items & s]vices means ! foll[+3 7,i7 ,physical exam9ation4 7,,ii7 ,immunizations1 includ+ injections ( antig5s provid$ by employees4 7,,iii7 ,drugs or biologicals o!r ?an a prescrib$ drug 7z su* t]m is def9$ 9 section #bac7;d77#c774 7,,iv7 ,treatm5t = injuries occurr+ 9 ! c\rse ( employm5t4 7,v7 ,prev5tive c>e = *ronic conditions 7z def9$ 9 clause 7iv774 7,,vi7 ,managem5t ( *ronic conditions or diseases4 7,,vii7 ,drug te/+4 7,,viii7 ,he>+ or vision scre5+s & relat$ s]vices4 7,,ix7 ,te/+1 vacc9es1 or treatm5ts = ! virus ,,s>s-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai74 7iii7 ,aggregation ,= purposes ( clause 7i71 all p]sons treat$ z a s+le employ] "u subsection 7b71 7c71 7m71 or 7o7 ( section #dad %all be treat$ z a s+le employ]4 7iv7 ,prev5tive c>e = *ronic conditions ,= purposes ( ?is subp>agraph1 ! t]m prev5tive c>e = *ronic conditions means any item or s]vice specifi$ 9 ! ,app5dix ( ,int]nal ,rev5ue ,s]vice ,notice #bjai-de :i* is prescrib$ to treat an individual diagnos$ ) ! associat$ *ronic condition specifi$ 9 su* ,app5dix = ! purpose ( prev5t+ ! exac]bation ( su* *ronic condition or ! developm5t ( a second>y condition1 includ+ any am5dm5t1 addition1 removal1 or o!r modification made by ! ,secret>y 7pursuant to ! au?ority grant$ to ! ,secret>y "u p>agraph 7#b77;,c77 to ! items or s]vices specifi$ 9 su* ,app5dix subsequ5t to ! date ( enactm5t ( ?is subp>agraph4 7v7 ,t]m9ation ,?is subp>agraph %all n apply to any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjba4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 #cjg4 ,support = old] fo/] y\? 7a7 ,fund+ increases ,! doll> am\nt specifi$ 9 section #dgg7;h77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 = fiscal ye> #bjbj is deem$ to be #aic1jjj1jjj4 7b7 ,programmatic flexibility ,dur+ ! ,,covid-#ai public heal? em]g5cy3 7#a7 ,susp5sion ( c]ta9 requirem5ts "u ! education & tra9+ v\*] program ,! ,secret>y may all[ a ,/ate to waive ! applicability ( ! requirem5t 9 section #dgg7;i77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;i77#c77 t a y\? mu/ be enroll$ 9 a po/second>y education or tra9+ program or mak+ satisfactory progress t[>d completion ( t program if a y\? is unable to meet ^! requirem5ts due to ! public heal? em]g5cy4 7#b7 ,au?ority to waive limitations on p]c5tage ( funds us$ = h\s+ assi/ance & eligibility = su* assi/ance ,not)/&+ subsections 7b77#c77;,b7 & 7b77#c77;,c7 ( section #dgg ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fgg71 a ,/ate may-- 7,a7 use m ?an #cj p]c5t ( ! am\nts paid to ! ,/ate f its allotm5t "u subsection 7c7 ( su* section = a fiscal ye> = room or bo>d paym5ts2 & 7,b7 exp5d am\nts paid to ! ,/ate f its allotm5t "u subsection 7c7 ( su* section = a fiscal ye> = room or bo>d = y\? :o h atta9$ age #ah1 are no long] 9 fo/] c>e or o!rwise eligible = s]vices "u su* section1 & exp]i5c$ fo/] c>e at #ad ye>s ( age or old]4 7c7 ,special rules 7#a7 ,nonapplication ( mat*+ funds requirem5t = increas$ fund+ ,) respect to ! am\nt allott$ to a ,/ate "u section #dgg7;c77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fgg7;c77#a77 = fiscal ye> #bjbj1 ! ,secret>y %all apply section #dgd7;a77#d77;,a77i7 ( su* ,act 7#db ,u4,s4,c4 #fgd7;a77#d77;,a77i77 to ! additional am\nt ( su* allotm5t result+ f ! deem$ increase 9 ! doll> am\nt specifi$ 9 section #dgg7;h77#a7 ( su* ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 = fiscal ye> #bjbj "u subsection 7a7 by sub/itut+ #ajj p]c5t = #hj p]c5t4 7#b7 ,no res]vation = evaluation1 te*nical assi/ance1 p]=mance measurem5t1 & data collection activities ,section #dgg7;g77#b7 ( su* ,act 7#db ,u4,s4,c4 #fgg7;g77#b77 %all n apply to ! portion ( ! deem$ doll> am\nt = section #dgg7;h77#a7 ( su* ,act 7#db ,u4,s4,c4 #fgg7;h77#a77 = fiscal ye> #bjbj "u subsection 7a7 t exce$s ! doll> am\nt specifi$ 9 t section = su* fiscal ye>4 7d7 ,def9itions ,9 ?is section3 7#a7 ,,covid-#ai public heal? em]g5cy ,! t]m ,,covid-#ai public heal? em]g5cy means ! public heal? em]g5cy decl>$ by ! ,secret>y pursuant to section #cai ( ! ,public ,heal? ,s]vice ,act on ,janu>y #ca1 #bjbj1 entitl$ ,det]m9ation t a ,public ,heal? ,em]g5cy ,exi/s ,nationwide z ! ,result ( ! #bjai ,novel ,coronavirus & includes any r5ewal ( su* decl>ation pursuant to su* section #cai4 7#b7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,heal? & ,human ,s]vices4 #cjh4 ,c\rt improvem5t program 7a7 ,tempor>y fund+ increases ,out ( any money 9 ! ,treasury ( ! ,unit$ ,/ates n o!rwise appropriat$1 !re are appropriat$ to ! ,secret>y1 #aj1jjj1jjj = fiscal ye> #bjbj = mak+ grants 9 accordance ) ?is section to ! highe/ ,/ate c\rts describ$ 9 section #dch ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fbi;h74 ,grants made "u ?is section %all be consid]$ to be ,c\rt ,improvem5t ,program grants made "u su* section #dch1 subject to ! succe$+ provisions ( ?is section4 7b7 ,di/ribution ( funds 7#a7 ,9 g5]al ,f ! am\nt appropriat$ "u subsection 7a71 ! ,secret>y %all-- 7,a7 res]ve up to #ejj1jjj = ,tribal c\rt improvem5t activities2 & 7,b7 pay f ! am\nt rema9+ aft] ! application ( subp>agraph 7,a71 a grant to ea* highe/ ,/ate c\rt t is approv$ to receive a grant "u section #dch ( ! ,social ,security ,act = ! purpose describ$ 9 subsection 7a77#c7 ( t section = fiscal ye> #bjbj 4 7#b7 ,am\nt ,! am\nt ( ! grant aw>d$ to a highe/ ,/ate c\rt "u ?is section is equal to ! sum (-- 7,a7 #he1jjj2 & 7,b7 ! am\nt t be>s ! same ratio to ! am\nt appropriat$ "u subsection 7a7 t rema9s aft] ! application ( p>agraph 7#a77;,a7 & subp>agraph 7,a7 ( ?is p>agraph1 z ! numb] ( individuals 9 ! ,/ate :o h n atta9$ #ba ye>s ( age be>s to ! total numb] ( su* individuals 9 all ,/ates 7bas$ on ! mo/ rec5t ye> = :i* data are available f ! ,bureau ( ! ,c5sus74 7#c7 ,o!r rules 7,a7 ,9 g5]al ,! grants aw>d$ to ! highe/ ,/ate c\rts "u ?is section %all be 9 addition to any grants made to su* c\rts "u section #dch ( su* ,act = any fiscal ye>4 7,b7 ,no mat*+ requirem5t ,! limitation on ! use ( funds specifi$ 9 section #dch7;d7 ( su* ,act 7#db ,u4,s4,c4 #fbi;h7d77 %all n apply to ! grants aw>d$ "u ?is section4 7,c7 ,no additional application ,! ,secret>y %all aw>d grants to ! highe/ ,/ate c\rts "u ?is section )\t requir+ su* c\rts to submit an additional application4 7,d7 ,reports ,! ,secret>y may e/abli% report+ crit]ia specific to ! grants aw>d$ "u ?is section4 7,e7 ,r$i/ribution ( funds ,if a highe/ ,/ate c\rt does n accept a grant aw>d$ "u ?is section1 or does n agree to comply ) any report+ requirem5ts impos$ "u subp>agraph 7,d7 or ! use ( funds requirem5ts specifi$ 9 subsection 7c71 ! ,secret>y %all r$i/ribute ! grant funds t w\ld h be5 aw>d$ to t c\rt among ! o!r highe/ ,/ate c\rts t are aw>d$ grants "u ?is section & agree to comply ) su* report+ & use ( funds requirem5ts4 7c7 ,use ( funds ,a highe/ ,/ate c\rt aw>d$ a grant "u ?is section %all use ! grant funds to address ne$s /emm+ f ! ,,covid-#ai public heal? em]g5cy1 :i* may include any ( ! foll[+3 7#a7 ,te*nology inve/m5ts to facilitate ! transition to remote he>+s = dep5d5cy c\rts :5 necess>y z a direct result ( ! ,,covid-#ai public heal? em]g5cy4 7#b7 ,tra9+ = judges1 attorneys1 & casework]s on facilitat+ & p>ticipat+ 9 remote te*nology he>+s t /ill comply ) due process1 meet ,congressionally m&at$ requirem5ts1 ensure *ild safety & well-be+1 & help in=m judicial decision-mak+4 7#c7 ,programs to help families address aspects ( ! case plan to avoid delays 9 legal proce$+s t w\ld occur z a direct result ( ! ,,covid-#ai public heal? em]g5cy4 7#d7 ,o!r purposes to assi/ c\rts1 c\rt p]sonnel1 or relat$ /aff relat$ to ! ,,covid-#ai public heal? em]g5cy4 7d7 ,def9itions ,9 ?is section3 7#a7 ,,covid-#ai public heal? em]g5cy ,! t]m ,,covid-#ai public heal? em]g5cy means ! public heal? em]g5cy decl>$ by ! ,secret>y pursuant to section #cai ( ! ,public ,heal? ,s]vice ,act on ,janu>y #ca1 #bjbj1 entitl$ ,det]m9ation t a ,public ,heal? ,em]g5cy ,exi/s ,nationwide z ! ,result ( ! #bjai ,novel ,coronavirus & includes any r5ewal ( su* decl>ation pursuant to su* section #cai4 7#b7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,heal? & ,human ,s]vices4 ,b ,em]g5cy support & ,,covid-#ai ,protection = ,nurs+ ,homes #caa4 ,def9itions ,9 ?is subtitle3 7#a7 ,,covid-#ai ,! t]m ,,covid-#ai means ! #bjai ,novel ,coronavirus or #bjai-n,co,v4 7#b7 ,,covid-#ai public heal? em]g5cy p]iod ,! t]m ,,covid-#ai public heal? em]g5cy p]iod means ! p]iod beg9n+ on ! fir/ day ( ! em]g5cy p]iod def9$ 9 p>agraph 7#a77;,b7 ( section #aace7;g7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77 & end+ on ! la/ day ( ! cal5d> qu>t] 9 :i* ! la/ day ( su* em]g5cy p]iod occurs4 7#c7 ,nurs+ facility ,! t]m nurs+ facility has ! mean+ giv5 t t]m 9 section #aiai7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifr7a774 7#d7 ,p>ticipat+ provid] ,! t]m p>ticipat+ provid] means a skill$ nurs+ facility or a nurs+ facility t has be5 assign$ a national provid] id5tifi] numb] by ! ,secret>y & has execut$ an agreem5t to p>ticipate 9 ! ,m$ic>e program e/abli%$ "u title ,,xviii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 or ! ,m$icaid program e/abli%$ "u title ,,xix ( su* ,act 7#db ,u4,s4,c4 #acif et seq474 7#e7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,heal? & ,human ,s]vices4 7#f7 ,skill$ nurs+ facility ,! t]m skill$ nurs+ facility has ! mean+ giv5 t t]m 9 section #ahai7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie;i-#c7;a774 7#g7 ,/ate ,except z o!rwise provid$1 ! t]m ,/ate has ! mean+ giv5 su* t]m = purposes ( title ,,xix ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq474 #cab4 ,e/abli%+ ,,covid-#ai /rike teams = nurs+ facilities 7a7 ,9 g5]al ,! ,secret>y is au?oriz$ to e/abli% & support ! op]ation ( /rike teams compris$ ( individuals ) relevant skills1 qualifications1 & exp]i5ce to respond to ,,covid-#ai-relat$ crises 9 p>ticipat+ provid]s dur+ ! ,,covid-#ai public heal? em]g5cy p]iod1 bas$ on data report$ by su* provid]s to ! ,c5t]s = ,disease ,control & ,prev5tion4 7b7 ,mission & composition ( /rike teams 7#a7 ,9 g5]al ,/rike teams e/abli%$ by ! ,secret>y may include assessm5t1 te/+1 & cl9ical teams1 & a mission = ea* su* team may include p]=m+ m$ical exam9ations1 conduct+ ,,covid-#ai te/+1 & assi/+ p>ticipat+ provid]s ) ! implem5tation ( infection control practices 7su* z qu>ant9e1 isolation1 or dis9fection proc$ures74 7#b7 ,lett] ( au?orization ,/rike teams & memb]s ( su* teams %all be subject to ! ,secret>y's ov]sight & direction & ! ,secret>y may issue a lett] ( au?orization to team memb]s describ+-- 7,a7 ! individual's designation to s]ve on #a or m teams "u an em]g5cy proclamation by ! ,secret>y2 7,b7 ! mission ( ! team2 7,c7 ! au?ority ( ! individual to p]=m ! team mission2 7,d7 ! individual's au?ority to access places1 p]sons1 & mat]ials necess>y = ! team memb]'s p]=mance ( ! team's mission2 7,e7 ! requirem5t t team memb]s ma9ta9 ! confid5tiality ( pati5t in=mation %>$ ) su* individuals by a p>ticipat+ provid]2 & 7,f7 ! requir$ security backgr\nd *ecks t ! individual has pass$4 7#c7 ,secret>ial ov]sight ,! ,secret>y may1 at any "t1 disb& any /rike team & resc9d ! lett] ( au?orization = any team memb]4 7#d7 ,team & memb] au?ority ,a team & team memb] may n use ! lett] ( au?orization describ$ 9 p>agraph 7#b7 = any purpose except 9 connection ) ! team's mission ( act+ 9 good fai? to promote resid5t & employee safety 9 p>ticipat+ provid]s 9 :i* ,,covid-#ai is confirm$ to be pres5t4 7#e7 ,adm9i/ration ,! ,secret>y1 9 consultation ) ! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion1 may e/abli% protocols & proc$ures = reque/+ ! assi/ance ( a /rike team e/abli%$ "u ?is section & any o!r proc$ures deem$ necess>y = ! team's op]ation4 7#f7 ,supplem5tation ( o!r response ef=ts ,/rike teams e/abli%$ by ! ,secret>y "u ?is section %all supplem5t & n supplant response ef=ts c>ri$ out by a ,/ate /rike team or a te*nical assi/ance team e/abli%$ by ! ,secret>y dur+ ! ,,covid-#ai public heal? em]g5cy p]iod #cac4 ,promot+ ,,covid-#ai te/+ & infection control 9 nurs+ facilities 7a7 ,nurs+ home protections ,! ,secret>y1 9 consultation ) ! ,eld] ,ju/ice ,coord9at+ ,c\ncil1 is au?oriz$ dur+ ! ,,covid-#ai public heal? em]g5cy p]iod to enhance ef=ts by p>ticipat+ provid]s to respond to ,,covid-#ai1 includ+ ?r\gh-- 7#a7 developm5t ( onl9e tra9+ c\rses = p]sonnel ( p>ticipat+ provid]s1 survey ag5cies1 ! long-t]m c>e ombudsman ( ea* ,/ate1 & o!r individuals to facilitate ! implem5tation ( subsection 7b72 7#b7 enhanc$ diagno/ic te/+ ( visitors to1 p]sonnel (1 & resid5ts (1 p>ticipat+ provid]s 9 :i* measures ( ,,covid-#ai 9 ! community support m frequ5t te/+ = ,,covid-#ai2 7#c7 developm5t ( tra9+ mat]ials = p]sonnel ( p>ticipat+ provid]s1 ! long-t]m c>e ombudsman ( ea* ,/ate1 & o!r individuals to facilitate ! implem5tation ( subsection 7c72 & 7#d7 provid+ support to p>ticipat+ provid]s 9 areas deem$ by ! ,secret>y to require additional assi/ance due to ! pres5ce ,,covid-#ai infections4 7b7 ,tra9+ on be/ practices 9 infection control & prev5tion 7#a7 ,9 g5]al ,! ,secret>y %all develop tra9+ c\rses on infection control & prev5tion1 includ+ cohort+1 /rategies & use ( teleheal? to mitigate ! transmission ( ,,covid-#ai 9 p>ticipat+ provid]s dur+ ! ,,covid-#ai public heal? em]g5cy p]iod4 7#b7 ,developm5t ,to ! ext5t practicable1 ! tra9+ programs develop$ by ! ,secret>y "u ?is subsection %all use be/ practices 9 infection control & prev5tion4 7#c7 ,coord9ation ) ,o!r ,f$]al ,entities ,! ,secret>y %all seek input z appropriate on ! tra9+ c\rses develop$ "u ?is subsection f ! ,eld] ,ju/ice ,coord9at+ ,c\ncil & ! ,director ( ! ,c5t]s = ,disease ,control & ,prev5tion4 7#d7 ,int]active ,website ,! ,secret>y is au?oriz$ to create an int]active website to dissem9ate tra9+ mat]ials & relat$ in=mation 9 ! areas ( infection control & prev5tion1 = purposes ( c>ry+ out ?is subsection dur+ ! ,,covid-#ai public heal? em]g5cy p]iod4 #cad4 ,promot+ transp>5cy 9 ,,covid-#ai report+ by nurs+ facilities ,n lat] ?an #aj days aft] ! date ( enactm5t ( ?is ,act1 & at lea/ weekly !reaft] dur+ ! ,,covid-#ai public heal? em]g5cy p]iod1 ! ,secret>y %all provide ! ,gov]nor ( ea* ,/ate ) a li/ ( all p>ticipat+ provid]s 9 ! ,/ate ) respect to :i* ! report$ cases ( ,,covid-#ai 9 visitors to1 p]sonnel (1 & resid5ts (1 su* provid]s increas$ dur+ ! previ\s week 7or1 9 ! case ( ! fir/ su* li/1 dur+ ! #aj-;day p]iod beg9n+ on ! date ( enactm5t ( ?is ,act74 #cae4 ,fund+ ,! ,secret>y may use am\nts appropriat$ = ,,covid-#ai response & relat$ activities pursuant to ! ,,c>es ,act 7,public ,law #aaf-acf7 & subsequ5tly enact$ legislation to c>ry out ?is subtitle4 ,,iv ,additional flexibility & acc\ntability = coronavirus relief fund paym5ts & ,/ate tax c]ta9ty = employees & employ]s #dja4 ,expansion ( all[able use ( ,coronavirus ,relief ,fund paym5ts by ,/ates & ,tribal & ,local ,gov]nm5ts 7a7 ,9 g5]al ,section #fja7;d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d77 is am5d$ to read z foll[s3 7d7 ,use & availability ( funds 7#a7 ,all[able uses ,a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t %all use ! funds provid$ "u a paym5t made "u ?is section only = ! foll[+ purposes3 7,a7 ,,covid-#ai co/s ,dur+ ! p]iod t beg9s on ,m>* #a1 #bjbj1 & ends on ,septemb] #cj1 #bjba 7or1 9 ! case ( a ,/ate or gov]nm5t describ$ 9 clause 7iii7 ( subp>agraph 7,b71 ! date det]m9$ = ! ,/ate or gov]nm5t "u su* clause71 to pay co/s ( ! ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t t-- 7i7 are necess>y exp5ditures incurr$ due to ! public heal? em]g5cy ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai72 & 7ii7 7 n acc\nt$ = 9 ! budget mo/ rec5tly approv$ z ( ,m>* #bg1 #bjbj1 = ! ,/ate or gov]nm5t4 7,b7 ,rev5ue %ortfall 7i7 ,9 g5]al ,subject to clause 7iv71 dur+ ! p]iod t beg9s on ,m>* #a1 #bjbj1 & ends on ,septemb] #cj1 #bjba 7or1 9 ! case ( a ,/ate or gov]nm5t describ$ 9 clause 7iii71 ! date det]m9$ = ! ,/ate or gov]nm5t "u su* clause71 to fund op]ations ( ! ,/ate or gov]nm5t if ! ,/ate or gov]nm5t-- 7,i7 has a rev5ue %ortfall am\nt = ! ,/ate or gov]nm5t fiscal ye> = #bjbj or #bjba2 & 7,,ii7 c]tifies to ! ,secret>y t ! ,/ate or gov]nm5t has di/ribut$ at lea/ #be p]c5t ( ! total am\nt ( ! paym5ts receiv$ by ! ,/ate or gov]nm5t "u ?is section to localities )9 ! jurisdiction ( ! ,/ate or gov]nm5t or t !re are no localities )9 ! jurisdiction ( ! ,/ate or gov]nm5t4 7ii7 ,rev5ue %ortfall am\nt ,= purposes ( ?is subp>agraph1 ! rev5ue %ortfall am\nt = a ,/ate or gov]nm5t & a ,/ate or gov]nm5t fiscal ye> is ! am\nt1 if any1 by :i*-- 7,i7 ! total am\nt ( ,/ate or gov]nm5t rev5ue f taxes1 fees1 or s\rces o!r ?an funds provid$ "u a paym5t made "u ?is section or ano!r int]gov]nm5tal transf] ( funds f ! ,f$]al ,gov]nm5t collect$ = su* fiscal ye>2 is less ?an 7,,ii7 ! total am\nt ( su* rev5ue collect$ = ! ,/ate or gov]nm5t fiscal ye> = #bjai4 7iii7 ,special rule ,9 ! case ( a ,/ate or gov]nm5t t has a fiscal ye> = #bjba t ends aft] ,june #cj1 #bjba1 ! date det]m9$ = su* ,/ate or gov]nm5t "u ?is clause is ! date t is #ij days aft] ! la/ day ( ! ,/ate or gov]nm5t fiscal ye> = #bjba4 7iv7 ,limitation ,! am\nt ( funds paid to or di/ribut$ to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t "u ?is section t may be us$ by ! ,/ate or gov]nm5t = ! purpose p]mitt$ "u clause 7i7 %all n exce$ ! less] (-- 7,i7 #be p]c5t ( ! total am\nt ( su* funds2 & 7,,ii7 ! sum ( ! rev5ue %ortfall am\nts det]m9$ = ! ,/ate or gov]nm5t = fiscal ye>s #bjbj & #bjba "u clause 7ii74 7#b7 ,prohibit$ uses ,no ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t may use funds provid$ "u a paym5t made "u ?is section = any ( ! foll[+ purposes3 7,a7 ,to make a deposit into1 or reimburse1 any ,/ate or gov]nm5t fund t f9ances p5sions or o!r po/employm5t b5efits = curr5t or =m] employees ( ! ,/ate or gov]nm5t4 7,b7 ,to satisfy any obligation or liability ( ! ,/ate or gov]nm5t ) respect to a p5sion or o!r po/employm5t b5efit fund1 plan1 or program = curr5t or =m] employees ( ! ,/ate or gov]nm5t4 7,c7 ,to augm5t any am\nt paid1 or b5efit provid$ "u1 a p5sion or o!r po/employm5t b5efit fund1 plan1 or program = curr5t or =m] employees ( ! ,/ate or gov]nm5t4 7,d7 ,to make a deposit into1 or reimburse a )drawal f1 a budget /abilization fund1 budget res]ve acc\nt1 or o!r ra9y day or res]ve fund ( ! ,/ate or gov]nm5t e/abli%$ to provide a s\rce ( fund+ = op]ations ( ! ,/ate or gov]nm5t dur+ a rev5ue d[nturn or o!r unanticipat$ %ortfall & acc\nt$ = 9 ! budget mo/ rec5tly approv$ z ( ,m>* #bg1 #bjbj1 = ! ,/ate or gov]nm5t4 7,e7 ,to p>ticipate 9 litigation 9 :i* an (fic] ( ! ,/ate or gov]nm5t is a p>ty 9 ! (fic]'s p]sonal capacity4 7,f7 ,to und]take to-- 7i7 influ5ce ! passage or defeat ( any legislation by ! ,congress ( ! ,unit$ ,/ates1 or by any ,/ate or local legislative body2 or 7ii7 improve ! public image ( an (fic] ( ! ,/ate or gov]nm5t4 7#c7 ,ma9t5ance ( ef=t ,9 accordance ) guidance f ! ,secret>y issu$ be=e1 on1 or aft] ! date ( enactm5t ( ! ,am]ican ,work]s1 ,families1 & ,employ]s ,assi/ance ,act71 any am\nt f a paym5t made "u ?is section to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t t is di/ribut$ by su* entity to a unit ( g5]al local gov]nm5t bel[ ! level ( su* entity %all supplem5t1 & n supplant1 any non-,f$]al funds t su* entity w\ld o!rwise provide1 di/ribute1 or use = assi/ance to su* unit ( g5]al local gov]nm5t4 7#d7 ,availability ,funds paid or di/ribut$ to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t "u ?is section t are obligat$ = an all[able use "u p>agraph 7#a7 be=e ,octob] #a1 #bjba 7or1 9 ! case ( a ,/ate or gov]nm5t describ$ 9 clause 7iii7 ( subp>agraph 7,b7 ( su* p>agraph1 ! day aft] ! date det]m9$ = ! ,/ate or gov]nm5t "u su* clause71 %all rema9 available until exp5d$4 7#e7 ,application to di/ributions to localities 7,a7 ,9 g5]al ,! all[able & prohibit$ uses ( funds1 ma9t5ance ( ef=t1 & availability rules t apply to funds provid$ "u a paym5t made "u ?is section to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t1 & all o!r limitations or re/rictions :i* apply to su* funds1 %all apply 9 ! same mann] & to ! same ext5t to any funds f su* paym5t :i* a ,/ate or gov]nm5t di/ributes to a locality4 7,b7 ,limitation on additional conditions ,a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t %all n impose any condition1 requirem5t1 or re/riction on a di/ribution to a locality ( funds provid$ to ! ,/ate or gov]nm5t "u a paym5t made "u ?is section o!r ?an z necess>y to ensure ! locality uses ! funds di/ribut$ 9 accordance ) ! limitations1 re/rictions1 & requirem5ts applicable "u subp>agraph 7,a74 4 7b7 ,additional am5dm5ts ,section #fja ( su* ,act is fur!r am5d$-- 7#a7 9 subsection 7f7-- 7,a7 by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#d7 & 7#e71 respectively2 & 7,b7 by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ,audit risk factors ,9 det]m9+ :e!r to conduct an audit ( ! use ( funds paid to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t "u ?is section 7includ+ any su* funds di/ribut$ to a locality71 ! ,inspector ,g5]al ( ! ,dep>tm5t ( ! ,treasury %all prioritize audit+ ,/ates or gov]nm5ts t-- 7,a7 h n di/ribut$ at lea/ #be p]c5t ( ! total am\nt ( ! paym5ts receiv$ by ! ,/ate or gov]nm5t "u ?is section to localities )9 ! jurisdiction ( ! ,/ate or gov]nm5t1 if any2 or 7,b7 h impos$ a condition1 requirem5t1 or re/riction on funds di/ribut$ to a locality :i* ! ,inspector ,g5]al has reason to believe violates subsection 7d77#e77;,b74 4 7#b7 9 subsection 7g7-- 7,a7 by r$esignat+ p>agraphs 7#c7 ?r\gh 7#e7 z p>agraphs 7#e7 ?r\gh 7#g71 respectively2 & 7,b7 by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraphs3 7#c7 ,locality ,! t]m locality means1 ) respect to a ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t1 a c\nty1 municipality1 t[n1 t[n%ip1 village1 p>i%1 bor\gh1 or o!r unit ( g5]al gov]nm5t bel[ ! level ( ! ,/ate1 ,tribal gov]nm5t1 or unit ( local gov]nm5t 7z applicable7 ) a population ( #ejj1jjj or less4 7#d7 ,o!r po/employm5t b5efits ,! t]m o!r po/employm5t b5efits includes po/employm5t heal? c>e b5efits1 reg>dless ( ! type ( plan t provides !m1 & all po/employm5t b5efits provid$ sep>ately f a p5sion plan1 exclud+ b5efits def9$ z t]m9ation (f]s & b5efits4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 ! enactm5t ( section #fja ( ! ,social ,security ,act1 z add$ by section #ejja7;a7 ( ! ,,c>es ,act 7,public ,law #aaf-acf74 #djb4 ,acc\ntability = ! disbursem5t & use ( ,/ate or gov]nm5t relief paym5ts 7a7 ,data on disbursem5t & use ( paym5ts f ! ,coronavirus ,relief ,fund ,pursuant to ! au?ority provid$ 9 section #fja7;f7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;f771 z add$ by section #ejja7;a7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 & am5d$ by section #dja7;b71 ! ,inspector ,g5]al ( ! ,dep>tm5t ( ! ,treasury %all compile data on ! disbursem5t & use ( funds made available f ea* paym5t made by ! ,secret>y ( ! ,treasury f ! ,coronavirus ,relief ,fund e/abli%$ "u section #fja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7 to ,/ates1 ! ,di/rict ( ,columbia1 t]ritories1 ,tribal gov]nm5ts1 & directly to units ( local gov]nm5t "u section #fja7;b77#b7 ( su* ,act 79 ?is section ref]r$ to z a ,/ate or gov]nm5t relief paym5t74 7b7 ,report+ on uses ( relief funds 7#a7 ,9 g5]al ,ea* recipi5t ( a ,/ate or gov]nm5t relief paym5t 7ref]r$ to 9 ?is section z a recipi5t7 %all submit a report on ! recipi5t's use ( su* paym5t to ! ,secret>y & ! ,inspector ,g5]al ( ! ,treasury us+ a portal designat$ by ! ,secret>y = su* purpose = ea* cal5d> qu>t] & p]iod describ$ 9 p>agraph 7#c77;,a74 ,su* report %all include ! foll[+3 7,a7 ,! total am\nt ( all ,/ate or gov]nm5t relief paym5ts made to ! recipi5t4 7,b7 ,a detail$ li/ ( all projects or activities on :i* funds f su* paym5ts 7 exp5d$ or obligat$1 includ+1 = ea* su* project or activity-- 7i7 ! "n ( ! project or activity2 7ii7 a description ( ! project or activity2 7iii7 ! "n ( ea* bus9ess1 consultant1 or contractor us$ to facilitate ! implem5tation or cont9uation ( ! project or activity2 & 7iv7 ! am\nt ( su* funds exp5d$ or obligat$4 7,c7 ,detail$ in=mation on-- 7i7 any loan issu$ us+ su* funds2 7ii7 any contract or grant f9anc$ 9 :ole or 9 "p ) su* funds1 includ+ any contract ) an entity describ$ 9 subp>agraph 7,b77iii72 7iii7 transf]s ( su* funds made to o!r gov]nm5t entities2 & 7iv7 any direct paym5ts ( su* funds made by ! recipi5t t equal or exce$ #ej1jjj4 7,d7 ,detail$ in=mation on ! ext5t to :i* ! recipi5t us$ a ,/ate or gov]nm5t relief paym5t made to fund op]ations due to a rev5ue %ortfall1 9 accordance ) subp>agraph 7,b7 ( section #fja7;d77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d77#a771 includ+-- 7i7 ! total am\nt ( funds f all su* paym5ts us$ = su* purpose2 7ii7 ! #a or m rev5ue s\rces 7su* z taxes1 fees1 or ano!r s\rce ( rev5ue7 t contribut$ to su* %ortfall2 & 7iii7 = ea* s\rce id5tifi$ 9 clause 7ii71 ! am\nt ( ! r$uction 9 rev5ue g5]at$ by su* s\rce ov] ! p]iod describ$ 9 subp>agraph 7,a77ii7 ( su* section4 7#b7 ,c]tification ,ea* recipi5t %all c]tify t ! in=mation report$ ) respect to ea* qu>t] or p]iod is true1 accurate1 & complete4 ,su* c]tification %all be made by an au?oriz$ repres5tative ( ! recipi5t t has ! legal au?ority to give assurances1 make commitm5ts1 & ent] into contracts on behalf ( ! recipi5t4 7#c7 ,report deadl9es ,a recipi5t %all report ! data requir$ "u p>agraph 7#a7-- 7,a7 = ! p]iod beg9n+ on ,m>* #a1 #bjbj1 & end+ on ,june #cj1 #bjbj1 n lat] ?an ,septemb] #ba1 #bjbj2 & 7,b7 = ea* cal5d> qu>t] 9 ! p]iod t beg9s on ,july #a1 #bjbj1 & ends on ,septemb] #cj1 #bjba 7or1 9 ! case ( a recipi5t = :i* a date is det]m9$ "u section #fja7;d77#a77;,b77iii7 ( ! ,social ,security ,act1 ! la/ day ( ! cal5d> qu>t] 9 :i* su* date occurs71 n lat] ?an lat] ?an #aj days aft] ! end ( ! cal5d> qu>t]4 7c7 ,record ret5tion requirem5ts 7#a7 ,9 g5]al ,ea* recipi5t & entity describ$ 9 p>agraph 7#c7 %all ma9ta91 = n less ?an #e ye>s aft] date on ! recipi5t exp5ds all funds f ,/ate or gov]nm5t relief paym5ts paid to ! recipi5t & %all make available to ! ,secret>y ( ! ,treasury & ! ,inspector ,g5]al ( ! ,dep>tm5t ( ! ,treasury ^u reque/1 all docum5ts & f9ancial records ( ! recipi5t suffici5t to e/abli% ! recipi5t's compliance ) section #fja7;d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;d774 7#b7 ,scope ( records ,! docum5ts & records suffici5t to e/abli% a recipi5t's compliance ) su* section may include-- 7,a7 g5]al l$g]s & any subsidi>y l$g]s us$ to acc\nt = ! receipt & disbursem5t ( funds f all ,/ate or gov]nm5t relief paym5ts made to ! recipi5t2 7,b7 budget records ( ! recipi5t = #bjai1 #bjbj1 & #bjba2 7,c7 payroll1 "t records & o!r human res\rce records ( ! recipi5t :i* support co/s incurr$ = payroll exp5ses relat$ to address+ ! public heal? em]g5cy due to ,,covid-#ai or o!r use ( funds all[able "u su* section #fja7;d72 7,d7 receipts ( pur*ases made relat$ to address+ ! public heal? em]g5cy due to ,,covid-#ai or o!r use ( funds all[able "u su* section #fja7;d72 7,e7 contracts & subcontracts ent]$ into ) funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5t1 & all docum5ts relat$ to su* contracts or subcontracts2 7,f7 grant agreem5ts & subgrant agreem5ts ent]$ into ) funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5t1 & all docum5ts relat$ to su* agreem5ts2 7,g7 all docum5tation ( reports1 audits1 & o!r monitor+ ( contractors1 subcontractors1 grantees1 & subgrantees relat+ to ! use funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5t2 7,h7 all docum5tation support+ p]=mance outcomes 7if any7 ( contracts1 subcontracts1 grants1 or subgrants relat+ to ! use ( funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5t2 7,i7 all int]nal & ext]nal email & o!r electronic communications relat+ to ! use ( funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5ts2 & 7,j7 all inve/igative files & inquiry reports 7if any7 relat+ to ! use ( funds f any ,/ate or gov]nm5t relief paym5t made to ! recipi5t4 7#c7 ,entities describ$ ,an entity describ$ 9 ?is p>agraph is ! any ( ! foll[+3 7,a7 ,an entity t receives a grant or loan fund$ 9 :ole or 9 "p ) funds f a ,/ate or gov]nm5t relief paym5t made to ! recipi5t1 & any contractor1 subcontractor1 or subgrantee ( su* entity4 7,b7 ,an entity aw>d$ a contract fund$ 9 :ole or 9 "p ) funds f a ,/ate or gov]nm5t relief paym5t made to ! recipi5t1 & any subcontractor ( su* entity4 7,c7 ,a gov]nm5tal entity t receives a paym5t or transf] ( funds t equals or exce$s #ej1jjj1 fund$ 9 :ole or 9 "p ) funds f a ,/ate or gov]nm5t relief paym5t made to ! recipi5t4 7d7 ,qu>t]ly reports to ,congress 7#a7 ,9 g5]al ,us+ data compli$ "u subsection 7a71 ! ,inspector ,g5]al ( ! ,dep>tm5t ( ! ,treasury %all submit a report conta9+ ! in=mation describ$ 9 p>agraph 7#b7 to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate n lat] ?an ,octob] #a1 #bjbj1 & ! #a/ day ( e ?ird mon? beg9n+ !reaft] ?r\gh ,janu>y #a1 #bjba4 7#b7 ,cont5t ,ea* report submitt$ "u p>agraph 7#a7 %all include data on ! disbursem5t & use ( funds f ,/ate or gov]nm5t relief paym5ts1 includ+ ) respect to ! am\nts & recipi5ts ( disbursem5ts made-- 7,a7 by ,/ates receiv+ su* paym5ts to-- 7i7 units ( local gov]nm5t 7z def9$ 9 section #fja7;g77#b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;g77#b772 & 7ii7 c\nties1 municipalities1 t[ns1 t[n%ips1 villages1 p>i%es1 bor\ghs1 or o!r units ( g5]al gov]nm5t bel[ ! ,/ate level ) a population t does n exce$ #ejj1jjj2 & 7,b7 by ! ,secret>y ( ! ,treasury directly to units ( local gov]nm5t 7z s def9$7 "u section #fja7;b77#b7 ( su* ,act 7#db ,u4,s4,c4 #hja7;b77#b774 #djc4 ,/ate tax c]ta9ty = employ]s & employees 7a7 ,limitations on )hold+ & taxation ( employee income 7#a7 ,9 g5]al ,no "p ( ! wages or o!r remun]ation e>n$ by an employee :o is a resid5t ( a tax+ jurisdiction & p]=ms employm5t duties 9 m ?an "o tax+ jurisdiction %all be subject to income tax 9 any tax+ jurisdiction o!r ?an-- 7,a7 ! tax+ jurisdiction ( ! employee's resid5ce2 & 7,b7 any tax+ jurisdiction )9 :i* ! employee is pres5t & p]=m+ employm5t duties = m ?an #cj days dur+ ! cal5d> ye> 9 :i* ! wages or o!r remun]ation is e>n$4 7#b7 ,income tax )hold+ & report+ ,wages or o!r remun]ation e>n$ 9 any cal5d> ye> %all n be subject to income tax )hold+ & report+ requirem5ts ) respect to any tax+ jurisdiction unless ! employee is subject to income tax 9 su* tax+ jurisdiction "u p>agraph 7#a74 ,income tax )hold+ & report+ requirem5ts "u p>agraph 7#a77;,b7 %all apply to wages or o!r remun]ation e>n$ z ( ! comm5cem5t date ( employm5t duties 9 ! tax+ jurisdiction dur+ ! cal5d> ye>4 7#c7 ,op]at+ rules ,= purposes ( det]m9+ p5alties relat$ to an employ]'s income tax )hold+ & report+ requirem5ts ) respect to any tax+ jurisdiction-- 7,a7 an employ] may rely on an employee's annual det]m9ation ( ! "t expect$ to be sp5t by su* employee 9 ! p]=mance ( employm5t duties 9 ! tax+ jurisdictions 9 :i* ! employee w p]=m su* duties abs5t-- 7i7 ! employ]'s actual k ( fraud by ! employee 9 mak+ ! det]m9ation2 or 7ii7 collusion betwe5 ! employ] & ! employee to evade tax2 7,b7 except z provid$ 9 subp>agraph 7,c71 if records are ma9ta9$ by an employ] 9 ! regul> c\rse ( bus9ess t record ! location at :i* an employee p]=ms employm5t duties1 su* records %all n preclude an employ]'s ability to rely on an employee's det]m9ation "u subp>agraph 7,a72 & 7,c7 not)/&+ subp>agraph 7,b71 if an employ]1 at its sole discretion1 ma9ta9s a "t & att5dance sy/em t tracks :]e ! employee p]=ms duties on a daily basis1 data f ! "t & att5dance sy/em %all be us$ in/ead ( ! employee's det]m9ation "u subp>agraph 7,a74 7#d7 ,def9itions & special rules ,= purposes ( ?is subsection3 7,a7 ,day 7i7 ,except z provid$ 9 clause 7ii71 an employee is consid]$ pres5t & p]=m+ employm5t duties )9 a tax+ jurisdiction = a day if ! employee p]=ms m ( ! employee's employm5t duties )9 su* tax+ jurisdiction ?an 9 any o!r tax+ jurisdiction dur+ a day4 7ii7 ,if an employee p]=ms employm5t duties 9 a resid5t tax+ jurisdiction & 9 only "o nonresid5t tax+ jurisdiction dur+ "o day1 su* employee %all be consid]$ to h p]=m$ m ( ! employee's employm5t duties 9 ! nonresid5t tax+ jurisdiction ?an 9 ! resid5t tax+ jurisdiction = su* day4 7iii7 ,= purposes ( ?is subp>agraph1 ! portion ( ! day dur+ :i* ! employee is 9 transit %all n be consid]$ 9 det]m9+ ! location ( an employee's p]=mance ( employm5t duties4 7,b7 ,employee 7i7 ,9 g5]al 7,i7 ,g5]al def9ition ,except z provid$ 9 subclause 7,,ii71 ! t]m employee has ! mean+ giv5 su* t]m 9 section #caba7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4 #caba7;d771 unless su* t]m is def9$ by ! tax+ jurisdiction 9 :i* ! p]son's employm5t duties are p]=m$1 9 :i* case ! tax+ jurisdiction's def9ition %all prevail4 7,,ii7 ,exception ,! t]m employee %all n include a pr(essional a?lete1 pr(essional ent]ta9]1 qualifi$ production employee1 or c]ta9 public figures4 7ii7 ,pr(essional a?lete ,! t]m pr(essional a?lete means a p]son :o p]=ms s]vices 9 a pr(essional a?letic ev5t1 provid$ t ! wages or o!r remun]ation are paid to su* p]son = p]=m+ s]vices 9 8 or h] capacity z a pr(essional a?lete4 7iii7 ,pr(essional ent]ta9] ,! t]m pr(essional ent]ta9] means a p]son ( prom95ce :o p]=ms s]vices 9 ! pr(essional p]=m+ arts = wages or o!r remun]ation on a p]-ev5t basis1 provid$ t ! wages or o!r remun]ation are paid to su* p]son = p]=m+ s]vices 9 8 or h] capacity z a pr(essional ent]ta9]4 7iv7 ,qualifi$ production employee ,! t]m qualifi$ production employee means a p]son :o p]=ms production s]vices ( any nature directly 9 connection ) a tax+ jurisdiction qualifi$1 c]tifi$ or approv$ film1 television or o!r comm]cial video production = wages or o!r remun]ation1 provid$ t ! wages or o!r remun]ation paid to su* p]son are qualifi$ production co/s or exp5ditures "u su* tax+ jurisdiction's qualifi$1 c]tifi$ or approv$ film1 television or o!r comm]cial video production inc5tive program1 & t su* wages or o!r remun]ation mu/ be subject to )hold+ "u su* qualifi$1 c]tifi$ or approv$ film1 television or o!r comm]cial video production inc5tive program z a condition to treat+ su* wages or o!r remun]ation z a qualifi$ production co/ or exp5diture4 7v7 ,c]ta9 public figures ,! t]m c]ta9 public figures means p]sons ( prom95ce :o p]=m s]vices = wages or o!r remun]ation on a p]-ev5t basis1 provid$ t ! wages or o!r remun]ation are paid to su* p]son = s]vices provid$ at a discrete ev5t1 9 ! nature ( a spee*1 public appe>ance1 or simil> ev5t4 7,c7 ,employ] ,! t]m employ] has ! mean+ giv5 su* t]m 9 section #cdja7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4 #cdja7;d771 unless su* t]m is def9$ by ! tax+ jurisdiction 9 :i* ! employee's employm5t duties are p]=m$1 9 :i* case ! tax+ jurisdiction's def9ition %all prevail4 7,d7 ,tax+ jurisdiction ,! t]m tax+ jurisdiction means any ( ! sev]al ,/ates1 ! ,di/rict ( ,columbia1 or any municipality1 city1 c\nty1 t[n%ip1 p>i%1 transportation di/rict1 or assessm5t jurisdiction1 or any o!r political subdivision ( a ,/ate ) ! au?ority to impose a tax1 *>ge1 or fee4 7,e7 ,"t & att5dance sy/em ,! t]m "t & att5dance sy/em means a sy/em 9 :i*-- 7i7 ! employee is requir$ on a contemporane\s basis to record 8 or h] "w location = e day work$ outside ( ! tax+ jurisdiction 9 :i* ! employee's employm5t duties are prim>ily p]=m$2 & 7ii7 ! sy/em is design$ to all[ ! employ] to allocate ! employee's wages = income tax purposes among all tax+ jurisdictions 9 :i* ! employee p]=ms employm5t duties = su* employ]4 7,f7 ,wages or o!r remun]ation ,! t]m wages or o!r remun]ation may be def9$ by ! tax+ jurisdiction 9 :i* ! employm5t duties are p]=m$4 7#e7 ,place ( resid5ce ,= purposes ( ?is subsection1 ! resid5ce ( an employee %all be det]m9$ "u ! laws ( ! tax+ jurisdiction 9 :i* su* employee ma9ta9s a dwell+ :i* s]ves z ! employee's p]man5t place ( abode dur+ ! cal5d> ye>4 7#f7 ,adju/m5t dur+ coronavirus p&emic ,) respect to cal5d> ye> #bjbj1 9 ! case ( any employee :o p]=ms employm5t duties 9 any tax+ jurisdiction o!r ?an ! tax+ jurisdiction ( ! employee's resid5ce dur+ su* ye> z a result ( ! ,,covid-#ai public heal? em]g5cy1 p>agraph 7#a77;,b7 %all be appli$ by sub/itut+ #ij days = #cj days4 7b7 ,/ate & local tax c]ta9ty 7#a7 ,/atus ( employees dur+ cov]$ p]iod ,not)/&+ subsection 7a77#a77;,b7 or any provision ( law ( a tax+ jurisdiction1 ) respect to any employee ^: prim>y "w location is )9 a tax+ jurisdiction & :o is work+ remotely )9 ano!r tax+ jurisdiction dur+ ! cov]$ p]iod-- 7,a7 except z provid$ "u subp>agraph 7,b71 any wages e>n$ by su* employee dur+ su* p]iod %all be deem$ to h be5 e>n$ at ! prim>y "w location ( su* employee2 & 7,b7 if an employ]1 at its sole discretion1 ma9ta9s a sy/em t tracks :]e su* employee p]=ms duties on a daily basis1 wages e>n$ by su* employee may1 at ! election ( su* employ]1 be treat$ z e>n$ at ! location 9 :i* su* duties 7 remotely p]=m$4 7#b7 ,/atus ( bus9esses dur+ cov]$ p]iod ,not)/&+ any provision ( law ( a tax+ jurisdiction-- 7,a7 9 ! case ( an out-(-jurisdiction bus9ess :i* has any employees work+ remotely )9 su* jurisdiction dur+ ! cov]$ p]iod1 ! duties p]=m$ by su* employees )9 su* jurisdiction dur+ su* p]iod %all n be suffici5t to create any nexus or e/abli% any m9imum contacts or level ( pres5ce t w\ld o!rwise subject su* bus9ess to any regi/ration1 taxation1 or o!r relat$ requirem5ts = bus9esses op]at+ )9 su* jurisdiction2 & 7,b7 except z provid$ "u p>agraph 7#a77;,b71 ) respect to any tax impos$ by su* tax+ jurisdiction :i* is det]m9$1 9 :ole or 9 "p1 bas$ on net or gross receipts or income1 = purposes ( apportion+ or s\rc+ su* receipts or income1 any duties p]=m$ by an employee ( an out-(-jurisdiction bus9ess :ile work+ remotely dur+ ! cov]$ p]iod-- 7i7 %all be disreg>d$ ) respect to any fil+ requirem5ts = su* tax2 & 7ii7 %all be apportion$ & s\rc$ to ! tax jurisdiction :i* includes ! prim>y "w location ( su* employee4 7#c7 ,def9itions ,= purposes ( ?is subsection-- 7,a7 ,cov]$ p]iod ,! t]m cov]$ p]iod means1 ) respect to any employee work+ remotely1 ! p]iod-- 7i7 beg9n+ on ! date on :i* su* employee began work+ remotely2 & 7ii7 end+ on ! e>li] (-- 7,i7 ! date on :i* ! employ] all[s1 at ! same "t-- 7aa7 su* employee to return to _! prim>y "w location2 & 7bb7 n less ?an #ij p]c5t ( _! p]man5t work=ce to return to su* "w location2 or 7,,ii7 ,decemb] #ca1 #bjbj4 7,b7 ,employee ,! t]m employee has ! mean+ giv5 su* t]m 9 section #caba7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4 #caba7;d771 unless su* t]m is def9$ by ! tax+ jurisdiction 9 :i* ! p]son's employm5t duties are deem$ to be p]=m$ pursuant to p>agraph 7#a71 9 :i* case ! tax+ jurisdiction's def9ition %all prevail4 7,c7 ,employ] ,! t]m employ] has ! mean+ giv5 su* t]m 9 section #cdja7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7#bf ,u4,s4,c4 #cdja7;d771 unless su* t]m is def9$ by ! tax+ jurisdiction 9 :i* ! employee's employm5t duties are deem$ to be p]=m$ pursuant to p>agraph 7#a71 9 :i* case ! tax+ jurisdiction's def9ition %all prevail4 7,d7 ,out-(-jurisdiction bus9ess ,! t]m out-(-jurisdiction bus9ess means1 ) respect to any tax+ jurisdiction1 any bus9ess entity :i*1 except+ any employees ( su* bus9ess :o are work+ remotely )9 su* jurisdiction dur+ ! cov]$ p]iod1 w\ld n o!rwise be subject to any tax fil+ requirem5ts "u ! exi/+ law ( su* tax+ jurisdiction4 7,e7 ,prim>y "w location ,! t]m prim>y "w location means1 ) respect to an employee1 ! address ( ! employ] :]e ! employee is regul>ly assign$ to "w :5 su* employee is n work+ remotely dur+ ! cov]$ p]iod4 7,f7 ,tax+ jurisdiction ,! t]m tax+ jurisdiction has ! same mean+ giv5 su* t]m "u subsection 7a77#d77;,d74 7,g7 ,wages ,! t]m wages means all wages & o!r remun]ation paid to an employee t are subject to tax or )hold+ requirem5ts "u ! law ( ! tax+ jurisdiction 9 :i* ! employm5t duties are deem$ to be p]=m$ "u p>agraph 7#a7 dur+ ! cov]$ p]iod4 7,h7 ,work+ remotely ,! t]m work+ remotely means ! p]=mance ( duties by an employee at a location o!r ?an ! prim>y "w location ( su* employee at ! direction ( 8 or h] employ] due to conditions result+ f ! public heal? em]g5cy relat+ to ! virus ,,s>s-,co,v-#b or coronavirus disease #bjai 7ref]r$ to 9 ?is subp>agraph z ,,covid-#ai71 includ+-- 7i7 to comply ) any gov]nm5t ord] relat+ to ,,covid-#ai2 7ii7 to prev5t ! spread ( ,,covid-#ai2 & 7iii7 due to ! employee or a memb] ( ! employee's family contract+ ,,covid-#ai4 7#d7 ,pres]vation ( au?ority ( tax+ jurisdictions ,?is subsection %all n be con/ru$ z modify+1 impair+1 sup]s$+1 or au?oriz+ ! modification1 impairm5t1 or sup]session ( ! law ( any tax+ jurisdiction p]ta9+ to taxation except z expressly provid$ 9 p>agraphs 7#a7 ?r\gh 7#c74 7c7 ,effective date2 applicability 7#a7 ,effective date ,subject to p>agraph 7#c71 ?is section %all apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 7#b7 ,applicability ,?is section %all n apply to any tax obligation t accrues be=e ,janu>y #a1 #bjbj4 7#c7 ,t]m9ation ,subsection 7a7 %all n apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 ,v ,em]g5cy ,designation #eja4 ,em]g5cy designation 7a7 ,9 g5]al ,! am\nts provid$ by ?is ,act & ! am5dm5ts made by ?is ,act are designat$ z an em]g5cy requirem5t pursuant to section #d7;g7 ( ! ,/atutory ,pay-,z-,y-,g ,act ( #bjaj 7#b ,u4,s4,c4 #icc7;g774 7b7 ,designation 9 ,s5ate ,9 ! ,s5ate1 ?is ,act & ! am5dm5ts made by ?is ,act are designat$ z an em]g5cy requirem5t pursuant to section #daab7;a7 ( ,h4 ,con4 ,res4 #ga 7#aae? ,congress71 ! concurr5t resolution on ! budget = fiscal ye> #bjah4