,,ii #aafth ,,congress #b;d ,session ,s4 #decg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #h1 #bjbj,mr4 ,cruz introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide for economic recovery1 and for other purposes4 #a4 ,short title1 etc 7a7 ,short title ,this ,act may be cited as the ,reinvigorating the ,economy1 ,creating ,opportunity for every ,vocation1 ,employer1 ,retiree ,youth ,act or the ,,recovery ,act4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title1 etc4,,title ,i--,safely ,returning ,people to ,work3 ,employment and the ,workplace,subtitle ,a--,workplace safety,sec4 #aja4 ,establishment of tax credit for employee testing for ,,covid-#ai4,sec4 #ajb4 ,right to test4,sec4 #ajc4 ,safe and healthy workplace tax credit4,sec4 #ajd4 ,improvements to the pandemic emergency unemployment compensation program4,sec4 #aje4 ,income exclusion for certain amounts received in #bjbj4,sec4 #ajf4 ,inclusion of equipment1 systems1 and technologies to combat the spread of pathogens in the definition of airport development of a public-use airport4,subtitle ,b--,coronavirus liability relief,sec4 #aaa4 ,short title4,sec4 #aab4 ,findings and purposes4,sec4 #aac4 ,definitions4,part ,i--,liability relief,s,u,b,p,a,r,t ,a--,liability limitations for individuals and entities engaged in businesses1 services1 activities1 or accommodations,sec4 #aba4 ,application of subpart4,sec4 #abb4 ,liability2 safe harbor4,,subpart ,b--,liability limitations for health care providers,sec4 #aca4 ,application of subpart4,sec4 #acb4 ,liability for health care professionals and health care facilities during coronavirus public health emergency4,,subpart ,c--,substantive and procedural provisions for coronavirus-related actions generally,sec4 #ada4 ,jurisdiction4,sec4 #adb4 ,limitations on suits4,sec4 #adc4 ,procedures for suit in district courts of the ,united ,states4,sec4 #add4 ,demand letters2 cause of action4,,subpart ,d--,relation to labor and employment laws,sec4 #aea4 ,limitation on violations under specific laws4,sec4 #aeb4 ,liability for conducting testing at workplace4,sec4 #aec4 ,joint employment and independent contracting4,sec4 #aed4 ,exclusion of certain notification requirements as a result of the ,,covid-#ai public health emergency4,part ,,ii--,products,sec4 #afa4 ,applicability of the targeted liability protections for pandemic and epidemic products and security countermeasures with respect to ,,covid-#ai4,part ,,iii--,general provisions,sec4 #aga4 ,severability4,,title ,,ii--,the ,next ,great ,american ,economic ,recovery3 ,job ,creation,sec4 #bja4 ,expensing of certain property4,sec4 #bjb4 ,temporary suspension of payroll taxes4,sec4 #bjc4 ,onshoring ,rare ,earths ,act4,sec4 #bjd4 ,eligibility of #eja7;c77#f7 organizations for loans under the paycheck protection program4,sec4 #bje4 ,,lift ,,up ,act4,sec4 #bjf4 ,,reins ,act4,sec4 #bjg4 ,bank ,regulatory ,relief4,sec4 #bjh4 ,congressional review for coronavirus regulations4,sec4 #bji4 ,,beat ,,china ,act4,sec4 #baj4 ,funding for ,,spr ,petroleum ,account4,sec4 #baa4 ,expansion of research credit for qualified small businesses4,sec4 #bab4 ,extension of aviation excise tax holiday4,,title ,,iii--,establishing ,long-,term ,retirement ,security,sec4 #cja4 ,allowance of delay in making #bjbj retirement contributions4,sec4 #cjb4 ,conversion of certain #bjbj distributions to qualified loans for purposes of ,,cares ,act4,sec4 #cjc4 ,indexing of certain assets for purposes of determining gain or loss4,sec4 #cjd4 ,retirement freedom4,,title ,,iv--,for ,our ,children3 ,safely ,returning ,kids to ,school,sec4 #dja4 ,education ,freedom ,scholarships and ,opportunity4,sec4 #djb4 ,helping parents educate children during the coronavirus pandemic4,sec4 #djc4 ,safe ,school ,student ,protective ,equipment ,tax ,credit4,,title ,v--,driving ,,covid ,cures ,treatment ,innovation,sec4 #eja4 ,results for coronavirus patients4,sec4 #ejb4 ,equal access to care4,sec4 #ejc4 ,pandemic health care access4,sec4 #ejd4 ,bilateral cooperative agreement4,sec4 #eje4 ,price transparency requirements4,sec4 #ejf4 ,affordable health care options4,sec4 #ejg4 ,increasing access to tax-free care4,sec4 #ejh4 ,access to direct medical care4,,title ,,vi--,miscellaneous,sec4 #fja4 ,preventing discrimination against religious individuals and institutions4,sec4 #fjb4 ,,reclaim ,act4,sec4 #fjc4 ,above-the-line deduction for charitable contributions for individuals not itemizing deductions4,sec4 #fjd4 ,sunset of ,,cares ,act spending4,sec4 #fje4 ,sunset of programs and facilities of the ,federal ,reserve4 ,i ,safely ,returning ,people to ,work3 ,employment and the ,workplace ,a ,workplace safety #aja4 ,establishment of tax credit for employee testing for ,,covid-#ai 7a7 ,in general ,for purposes of section #ch of the ,internal ,revenue ,code of #aihf1 the ,,covid-#ai employee testing credit shall be treated as a credit listed at the end of subsection 7b7 of such section4 ,for purposes of this subsection1 the ,,covid-#ai employee testing credit is an amount equal to the product of-- 7#a7 the number of qualified ,,covid-#ai tests administered to any employee of the taxpayer after the date of enactment of this ,act and before ,january #a1 #bjba2 and 7#b7 #aej4 7b7 ,limitation ,for purposes of paragraph 7#a7 of subsection 7a71 the credit allowed under such subsection shall not include any tests which are in excess of one qualified ,,covid-#ai test for each employee for every #b calendar weeks during calendar year #bjbj4 7c7 ,qualified ,,covid-#ai test 7#a7 ,in general ,for purposes of this section1 the term qualified ,,covid-#ai test means-- 7,a7 any diagnostic test for the detection of the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai72 or 7,b7 any serology test for the detection of antibodies to such virus1 which has been cleared or approved by the ,food and ,drug ,administration or by the public health department of a ,state 7or such other ,state entity as designated by the governor of the ,state7 for such purpose and which is not provided to an employee after the date on which such employee has tested positive for the virus described in subparagraph 7,a7 or the antibodies described in subparagraph 7,b74 7#b7 ,definitions ,for purposes of this section-- 7,a7 ,,covid-#ai ,references to ,,covid-#ai include a reference to any other coronavirus with pandemic potential4 7,b7 ,employee1 employer ,the terms employee and employer have the respective meanings given such terms in section #aja of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaaa74 7#c7 ,clarification ,a qualified ,,covid-#ai test shall be considered to be a medical examination that is job-related and consistent with business necessity1 for purposes of section #ajb7;d7 of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaab7;d774 ,it shall not be unlawful under section #ajb7;a7 of such ,act 7#db ,u4,s4,c4 #abaab7;d77 for an employer to require such a test of an employee4 7d7 ,allowance of deduction ,nothing in this section or the ,internal ,revenue ,code of #aihf shall prohibit any deduction which is otherwise allowable with respect to any expense incurred by the taxpayer for the acquisition or purchase of any ,,covid-#ai test which is taken into account under subsection 7a74 #ajb4 ,right to test 7a7 ,in general ,notwithstanding chapter ,v of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cea et seq47 and section #cec of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfc;a71 during any public health emergency declared by the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 or by a ,state in accordance with the law of the ,state1 the public health department of such ,state 7or such other ,state entity as designated by the governor of the ,state7 may clear or approve diagnostic tests or diagnostic devices1 for use in that ,state during the applicable public health emergency only4 7b7 ,application ,an approval or clearance pursuant to subsection 7a7 may-- 7#a7 allow for the preparation1 compounding1 assembly1 propagation1 manufacture1 development1 sale1 distribution1 or use of a specified diagnostic test or diagnostic device to address the health diagnostic needs of the ,state during the public health emergency2 7#b7 apply to a diagnostic test or diagnostic device needed to address the health diagnostic needs of the ,state during the public health emergency1 as determined by the ,state1 including1 but not limited to1 a test or device that uses reagents or swabbing 7including self-swab72 7#c7 apply to the testing of patients if the ,state certifies that the test can be validated1 as determined by the ,state2 and 7#d7 apply to laboratory-developed tests performed by laboratories and hospitals certified under section #cec of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfc;a71 and to such tests performed by clinical laboratory companies4 7c7 ,suspension enforcement by ,,fda 7#a7 ,in general ,except as provided in paragraph 7#a71 with respect to a diagnostic test or diagnostic device approved or cleared by a ,state pursuant to subsection 7a71 the ,secretary may not1 for the duration of the applicable public health emergency engage in any enforcement action-- 7,a7 with respect to the test or device1 to the extent that such test or device is distributed and used within the ,state granting the approval or clearance in accordance with the requirements of the ,state2 7,b7 against a ,state or ,state entity that clears or approves the test or device in accordance with this section2 or 7,c7 against any ,state1 entity of a ,state1 health care provider1 health care facility1 laboratory1 educational institution1 manufacturer1 or distributor that prepares1 propagates1 compounds1 assembles1 or processes a diagnostic test or diagnostic device by chemical1 physical1 biological1 or other procedure for such test or device or develops1 manufactures1 distributes1 sells1 administers1 or evaluates such test-- 7i7 within the applicable ,state in accordance with the requirements of the ,state2 or 7ii7 for the applicable ,state or individuals or entities that are located within the applicable ,state4 7#b7 ,exception ,the provisions of paragraph 7#a7 shall not apply with respect to a ,state if the governor of the ,state requests that enforcement continue in the ,state during the public health emergency4 7d7 ,action by ,,fda after public health emergency ,not later than #ahj days after the end of any public health emergency under which a ,state exercises its authority under subsection 7a7 with respect to a diagnostic test or diagnostic device1 if the ,food and ,drug ,administration has not cleared or approved such test or device under chapter ,v of the ,federal ,food1 ,drug1 and ,cosmetic ,act1 the ,secretary shall review and make a final determination1 within such #ahj-;day period1 with respect to such test or device for clearance or approval4 7e7 ,diagnostic tests and diagnostic devices ,in this section1 the terms diagnostic test and diagnostic device include in vitro diagnostic products1 laboratory developed tests1 viral tests1 serological and antibody tests1 and any other test used to identify1 analyze1 or investigate a disease4 #ajc4 ,safe and healthy workplace tax credit 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #ej percent of the sum of-- 7#a7 the qualified employee protection expenses1 7#b7 the qualified workplace reconfiguration expenses1 and 7#c7 the qualified workplace technology expenses1 paid or incurred by the employer during such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,overall dollar limitation on credit 7,a7 ,in general ,the amount of the credit allowed under subsection 7a7 with respect to any employer for any calendar quarter shall not exceed the excess 7if any7 of-- 7i7 the applicable dollar limit with respect to such employer for such calendar quarter1 over 7ii7 the aggregate credits allowed under subsection 7a7 with respect to such employer for all preceding calendar quarters4 7,b7 ,applicable dollar limit ,the term applicable dollar limit means1 with respect to any employer for any calendar quarter1 the sum of-- 7i7 #a1jjj1 multiplied by the average number of employees employed by such employer during such calendar quarter not in excess of #ejj1 plus 7ii7 #gej1 multiplied by such average number of employees in excess of #ejj but not in excess of #a1jjj1 plus 7iii7 #ejj1 multiplied by such average number of employees in excess of #a1jjj4 7#b7 ,credit limited to employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa of the ,internal ,revenue ,code of #aihf1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 and section #bcja of the ,,cares ,act7 on the wages paid with respect to the employment of all the employees of the employer for such calendar quarter4 7#c7 ,refundability of excess credit 7,a7 ,in general ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,qualified employee protection expenses ,for purposes of this section1 the term qualified employee protection expenses means amounts paid or incurred by the employer for-- 7#a7 equipment to protect employees and customers of the employer from contracting ,,covid-#ai1 including masks1 gloves1 and disinfectants1 and 7#b7 cleaning products or services related to preventing the spread of ,,covid-#ai4 ,such term shall not include any expense for which the ,,covid-#ai employee testing credit under section #aja is allowed4 7d7 ,qualified workplace reconfiguration expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified workplace reconfiguration expenses means amounts paid or incurred by the employer to design and reconfigure retail space1 work areas1 break areas1 or other areas that employees or customers regularly use in the ordinary course of the employer's trade or business if such design and reconfiguration-- 7,a7 has a primary purpose of preventing the spread of ,,covid-#ai1 7,b7 is with respect to tangible property 7within the meaning of section #afh of the ,internal ,revenue ,code of #aihf7 which is located in the ,united ,states and which is leased or owned by the employer1 7,c7 is commensurate with the risks faced by the employees or customers1 or is consistent with recommendations made by the ,centers for ,disease ,control and ,prevention or the ,occupational ,safety and ,health ,administration1 7,d7 is completed pursuant to a reconfiguration 7or similar7 plan that was not in place before ,march #ac1 #bjbj1 and 7,e7 is completed before ,january #a1 #bjba4 7#b7 ,regulations ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including guidance defining primary purpose and reconfiguration plan4 7e7 ,qualified workplace technology expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified workplace technology expenses means amounts paid or incurred by the employer for technology systems that employees or customers use in the ordinary course of the employer's trade or business if such technology system-- 7,a7 has a primary purpose of preventing the spread of ,,covid-#ai1 7,b7 is used for limiting physical contact between customers and employees in the ,united ,states1 7,c7 is commensurate with the risks faced by the employees or customers1 or is consistent with recommendations made by the ,centers for ,disease ,control and ,prevention or the ,occupational ,safety and ,health ,administration1 7,d7 is not acquired by the employer pursuant to a plan that was in place before ,march #ac1 #bjbj1 and 7,e7 is placed in service by the employer before ,january #a1 #bjba4 7#b7 ,technology systems ,the term technology systems means computer software 7as defined in section #afg7;f77#a7 of the ,internal ,revenue ,code of #aihf7 and qualified technological equipment 7as defined in section #afh7;i77#b7 of such ,code74 7#c7 ,regulations ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including guidance defining the terms primary purpose and plan4 7f7 ,other definitions ,for purposes of this section-- 7#a7 ,applicable employment taxes ,the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;a7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,so much of the taxes imposed under section #cbba7;a7 of such ,code as are attributable to the rate in effect under section #caaa7;a7 of such ,code4 7#b7 ,,covid-#ai ,except where the context clearly indicates otherwise1 any reference in this section to ,,covid-#ai shall be treated as including a reference to the virus which causes ,,covid-#ai4 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or such ,secretary's delegate4 7#d7 ,other terms ,any term used in this section which is also used in chapter #ba or #bb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7g7 ,certain governmental employers ,this section shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7h7 ,rules relating to employer1 etc 7#a7 ,aggregation rule ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb of the ,internal ,revenue ,code of #aihf1 or subsection 7m7 or 7o7 of section #dad of such ,code1 shall be treated as one employer for purposes of this section4 7#b7 ,third-party payors ,any credit allowed under subsection 7a7 shall be treated as a credit described in section #ceaa7;d77#b7 of such ,code4 7i7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef of the ,internal ,revenue ,code of #aihf for any failure to make a deposit of any applicable employment taxes if the ,secretary determines that such failure was due to the reasonable anticipation of the credit allowed under subsection 7a74 7j7 ,credit for self-,employed individuals 7#a7 ,in general ,in the case of a self-employed individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to #ej percent of the sum of-- 7,a7 the qualified employee protection expenses 7as determined by treating the self-employed individual both as the employer and an employee71 7,b7 the qualified workplace reconfiguration expenses 7as so determined71 and 7,c7 the qualified workplace technology expenses 7as so determined71 paid or incurred by the individual during such taxable year4 7#b7 ,limitation ,the amount of the credit allowed under paragraph 7#a7 with respect to any self-employed individual for any taxable year shall not exceed #ejj4 7#c7 ,refundability 7,a7 ,in general ,the credit determined under paragraph 7#a7 shall be treated as a credit allowed to the taxpayer under subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any refund due from the credit determined under paragraph 7#a7 shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7#d7 ,self-employed individual 7,a7 ,in general ,for purposes of this section1 the term self-employed individual means an individual who regularly carries on any trade or business within the meaning of section #adjb of the ,internal ,revenue ,code of #aihf1 other than any such trade or business which is carried on by a partnership4 7,b7 ,documentation ,no credit shall be allowed under paragraph 7#a7 to any individual unless the individual maintains such documentation as the ,secretary may prescribe to establish such individual as an eligible self-employed individual4 7k7 ,special rules 7#a7 ,denial of double benefit ,for purposes of this section-- 7,a7 ,in general ,any deduction or other credit otherwise allowable under any provision of the ,internal ,revenue ,code of #aihf with respect to any expense for which a credit is allowed under this section shall be reduced by the amount of the credit under this section with respect to such expense4 7,b7 ,basis adjustment ,if a credit is allowed under this section with respect to any property of a character which is subject to the allowance for depreciation under section #afg of such ,code1 the basis of such property shall be reduced by the amount of the credit so allowed1 and such reduction shall be taken into account before determining the amount of any allowance for depreciation with respect to such property for purposes of such ,code4 7,c7 ,expenses not taken into account more than once ,the same expense shall not be treated as described in more than one paragraph of subsection 7a7 or more than one subparagraph of subsection 7j77#a71 whichever is applicable4 7,d7 ,employer or self-employment credit allowed ,the credit under subsection 7a7 and the credit for self-employed individuals under subsection 7j7 shall not apply to the same taxpayer4 7#b7 ,election not to have section apply ,this section shall not apply with respect to any employer for any calendar quarter1 or with respect to any self-employed individual for any taxable year1 if such employer or self-employed individual elects 7at such time and in such manner as the ,secretary may prescribe7 not to have this section apply4 7l7 ,transfers to certain trust funds ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund or ,account had this section not been enacted4 7m7 ,regulations and guidance ,the ,secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 with respect to the application of the credit under subsection 7a7 to third-party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd of the ,internal ,revenue ,code of #aihf71 regulations or other guidance allowing such payors to submit documentation necessary to substantiate the amount of the credit allowed under subsection 7a71 7#b7 regulations or other guidance for recapturing the benefit of credits determined under subsection 7a7 in cases where there is a subsequent adjustment to the credit determined under such subsection1 and 7#c7 regulations or other guidance to prevent abuse of the purposes of this section4 7n7 ,application ,this section shall only apply to amounts paid or incurred after the date of the enactment of this ,act1 and before ,january #a1 #bjba4 #ajd4 ,improvements to the pandemic emergency unemployment compensation program ,section #bajg7;a7 of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf77 is amended by adding at the end the following new paragraphs3 7#g7 ,termination of benefits if the individual refuses to take prior job ,beginning #cj days after the date of enactment of this paragraph1 any agreement under this section shall provide that an individual is not eligible to receive payments of pandemic emergency unemployment compensation if an employer offers the individual the job back for which unemployment benefits were based on and the individual refuses to take such job4 7#h7 ,requirement for return to work notification and reporting ,beginning #cj days after the date of enactment of this paragraph1 any agreement under this section shall require that the ,state has in place a process to address refusal to return to work or refusal of suitable work that includes the following3 7,a7 ,providing a plain-language notice to individuals at the time of applying for benefits regarding ,state law provisions relating to each of the following3 7i7 ,return to work requirements4 7ii7 ,rights to refuse to return to work or to refuse suitable work4 7iii7 ,how to contest the denial of a claim that has been denied due to a claim by an employer that the individual refused to return to work or refused suitable work4 7,b7 ,providing a plain-language notice to employers through any system used by employers or any regular correspondence sent to employers regarding how to notify the ,state if an individual refuses to return to work4 7,c7 ,other items determined appropriate by the ,secretary of ,labor4 4 #aje4 ,income exclusion for certain amounts received in #bjbj 7a7 ,in general ,for purposes of chapter #a of the ,internal ,revenue ,code of #aihf1 in the case of an individual1 gross income shall not include any amount of earned income 7as defined in section #cb7;c77#b7 of such ,code1 determined without regard to section #cb7;d77 received after ,august #ca1 #bjbj1 and before ,january #a1 #bjba4 7b7 ,limitation ,the aggregate amount excluded from gross income under subsection 7a7 shall not exceed #aj1jjj4 7c7 ,exception ,subsection 7a7 shall not apply to any amount received as unemployment compensation under ,state or ,federal law1 including under the ,federal-,state ,extended ,unemployment ,compensation ,act1 the pandemic unemployment assistance program under section #bajb of the ,relief for ,workers ,affected by ,coronavirus ,act 7contained in subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf771 or the pandemic emergency unemployment compensation program under section #bajg of such title ,,ii4 7d7 ,election ,to determine child tax credit and earned income tax credit without regard to this section ,for purposes of applying sections #bd and #cb of the ,internal ,revenue ,code of #aihf for any taxable year ending in #bjbj1 a taxpayer may elect to treat amounts excluded from gross income under subsection 7a7 as earned income4 #ajf4 ,inclusion of equipment1 systems1 and technologies to combat the spread of pathogens in the definition of airport development of a public-use airport ,section #dgajb7c77;,b7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in clause 7ix71 by striking and after the semicolon2 7#b7 in clause 7x71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7xi7 equipment1 systems and technologies to combat the spread of pathogens4 4 ,b ,coronavirus liability relief #aaa4 ,short title ,this subtitle may be cited as the ,safeguarding ,america's ,frontline ,employees ,to ,offer ,work ,opportunities ,required to ,kickstart the ,economy ,act or the ,,safe ,,to ,,work ,act4 #aab4 ,findings and purposes 7a7 ,findings ,congress finds the following3 7#a7 ,the ,,sars-,co,v-#b virus that originated in ,china and causes the disease ,,covid-#ai has caused untold misery and devastation throughout the world1 including in the ,united ,states4 7#b7 ,for months1 frontline health care workers and health care facilities have fought the virus with courage and resolve4 ,they did so at first with very little information about how to treat the virus and developed strategies to save lives of the people of the ,united ,states in real time4 ,they risked their personal health and wellbeing to protect and treat their patients4 7#c7 ,businesses in the ,united ,states kicked into action to produce and procure personal protective equipment1 such as masks1 gloves1 face shields1 and hand sanitizer1 and other necessary medical supplies1 such as ventilators1 at unprecedented rates4 7#d7 ,to halt the spread of the disease1 ,state and local governments took drastic measures4 ,they shut down small and large businesses1 schools1 colleges and universities1 religious1 philanthropic and other nonprofit institutions1 and local government agencies4 ,they ordered people to remain in their homes4 7#e7 ,this standstill was needed to slow the spread of the virus4 ,but it devastated the economy of the ,united ,states4 ,the sum of hundreds of local-level and ,state-level decisions to close nearly every space in which people might gather brought interstate commerce nearly to a halt4 7#f7 ,this halt led to the loss of millions of jobs4 ,these lost jobs were not a natural consequence of the economic environment1 but rather the result of a drastic1 though temporary1 response to the unprecedented nature of this global pandemic4 7#g7 ,congress passed a series of statutes to address the health care and economic crises--the ,coronavirus ,preparedness and ,response ,supplemental ,appropriations ,act1 #bjbj 7,public ,law #aaf-abc2 #acd ,stat4 #adf71 the ,families ,first ,coronavirus ,response ,act 7,public ,law #aaf-abg2 #acd ,stat4 #agh71 the ,coronavirus ,aid1 ,relief1 and ,economic ,security ,act or the ,,cares ,act 7,public ,law #aaf-acf71 and the ,paycheck ,protection ,program and ,health ,care ,enhancement ,act 7,public ,law #aaf-aci2 #acd ,stat4 #fbj74 ,in these laws ,congress exercised its power under the ,commerce and ,spending ,clauses of the ,constitution of the ,united ,states to direct trillions of taxpayer dollars toward efforts to aid workers1 businesses1 ,state and local governments1 health care workers1 and patients4 7#h7 ,this legislation provided short-term insulation from the worst of the economic storm1 but these laws alone cannot protect the ,united ,states from further devastation4 ,only reopening the economy so that workers can get back to work and students can get back to school can accomplish that goal4 7#i7 ,the ,constitution of the ,united ,states specifically enumerates the legislative powers of ,congress4 ,one of those powers is the regulation of interstate commerce4 ,the ,government is not a substitute for the economy1 but it has the authority and the duty to act when interstate commerce is threatened and damaged4 ,as applied to the present crisis1 ,congress can deploy its power over interstate commerce to promote a prudent reopening of businesses and other organizations that serve as the foundation and backbone of the national economy and of commerce among the ,states4 ,these include small and large businesses1 schools 7which are substantial employers in their own right and provide necessary services to enable parents and other caregivers to return to work71 colleges and universities 7which are substantial employers and supply the interstate market for higher-education services71 religious1 philanthropic and other nonprofit institutions 7which are substantial employers and provide necessary services to their communities71 and local government agencies4 7#aj7 ,congress must also ensure that the ,nation's health care workers and health care facilities are able to act fully to defeat the virus4 7#aa7 ,congress must also safeguard its investment of taxpayer dollars under the ,,cares ,act and other coronavirus legislation4 ,congress must ensure that those funds are used to help businesses and workers survive and recover from the economic crisis1 and to help health care workers and health care facilities defeat the virus4 ,,cares ,act funds cannot be diverted from these important purposes to line the pockets of the trial bar4 7#ab7 ,one of the chief impediments to the continued flow of interstate commerce as this public health crisis has unfolded is the risk of litigation4 ,small and large businesses1 schools1 colleges and universities1 religious1 philanthropic and other nonprofit institutions1 and local government agencies confront the risk of a tidal wave of lawsuits accusing them of exposing employees1 customers1 students1 and worshipers to coronavirus4 ,health care workers face the threat of lawsuits arising from their efforts to fight the virus4 7#ac7 ,they confront this litigation risk even as they work tirelessly to comply with the coronavirus guidance1 rules1 and regulations issued by local governments1 ,state governments1 and the ,federal ,government4 ,they confront this risk notwithstanding equipment and staffing shortages4 ,and they confront this risk while also grappling with constantly changing information on how best to protect employees1 customers1 students1 and worshipers from the virus1 and how best to treat it4 7#ad7 ,these lawsuits pose a substantial risk to interstate commerce because they threaten to keep small and large businesses1 schools1 colleges and universities1 religious1 philanthropic and other nonprofit institutions1 and local government agencies from reopening for fear of expensive litigation that might prove to be meritless4 ,these lawsuits further threaten to undermine the ,nation's fight against the virus by exposing our health care workers and health care facilities to liability for difficult medical decisions they have made under trying and uncertain circumstances4 7#ae7 ,these lawsuits also risk diverting taxpayer money provided under the ,,cares ,act and other coronavirus legislation from its intended purposes to the pockets of opportunistic trial lawyers4 7#af7 ,this risk is not purely local4 ,it is necessarily national in scale4 ,a patchwork of local and ,state rules governing liability in coronavirus-related lawsuits creates tremendous unpredictability for everyone participating in interstate commerce and acts as a significant drag on national recovery4 ,the aggregation of each individual potential liability risk poses a substantial and unprecedented threat to interstate commerce4 7#ag7 ,the accumulated economic risks for these potential defendants directly and substantially affects interstate commerce4 ,individuals and entities potentially subject to coronavirus-related liability will structure their decision making to avoid that liability4 ,small and large businesses1 schools1 colleges and universities1 religious1 philanthropic and other nonprofit institutions1 and local government agencies may decline to reopen because of the risk of litigation4 ,they may limit their output or engagement with customers and communities to avoid the risk of litigation4 ,these individual economic decisions substantially affect interstate commerce because1 as a whole1 they will prevent the free and fair exchange of goods and services across ,state lines4 ,such economic activity that1 individually and in the aggregate1 substantially affects interstate commerce is precisely the sort of conduct that should be subject to congressional regulation4 7#ah7 ,lawsuits against health care workers and facilities pose a similarly dangerous risk to interstate commerce4 ,interstate commerce will not truly rebound from this crisis until the virus is defeated1 and that will not happen unless health care workers and facilities are free to combat vigorously the virus and treat patients with coronavirus and those otherwise impacted by the response to coronavirus4 7#ai7 ,subjecting health care workers and facilities to onerous litigation even as they have done their level best to combat a virus about which very little was known when it arrived in the ,united ,states would divert important health care resources from hospitals and providers to courtrooms4 7#bj7 ,such a diversion would substantially affect interstate commerce by degrading the national capacity for combating the virus and saving patients1 thereby substantially elongating the period before interstate commerce could fully re-engage4 7#ba7 ,congress also has the authority to determine the jurisdiction of the courts of the ,united ,states1 to set the standards for causes of action they can hear1 and to establish the rules by which those causes of action should proceed4 ,congress therefore must act to set rules governing liability in coronavirus-related lawsuits4 7#bb7 ,these rules necessarily must be temporary and carefully tailored to the interstate crisis caused by the coronavirus pandemic4 ,they must extend no further than necessary to meet this uniquely national crisis for which a patchwork of ,state and local tort laws are ill-suited4 7#bc7 ,because of the national scope of the economic and health care dangers posed by the risks of coronavirus-related lawsuits1 establishing temporary rules governing liability for certain coronavirus-related tort claims is a necessary and proper means of carrying into execution ,congress's power to regulate commerce among the several ,states4 7#bd7 ,because ,congress must safeguard the investment of taxpayer dollars it made in the ,,cares ,act and other coronavirus legislation1 and ensure that they are used for their intended purposes and not diverted for other purposes1 establishing temporary rules governing liability for certain coronavirus-related tort claims is a necessary and proper means of carrying into execution ,congress's power to provide for the general welfare of the ,united ,states4 7b7 ,purposes ,pursuant to the powers delegated to ,congress by article ,i1 section #h1 clauses #a1 #c1 #i1 and #ah1 and article ,,iii1 section #b1 clause #a of the ,constitution of the ,united ,states1 the purposes of this subtitle are to-- 7#a7 establish necessary and consistent standards for litigating certain claims specific to the unique coronavirus pandemic2 7#b7 prevent the overburdening of the court systems with undue litigation2 7#c7 encourage planning1 care1 and appropriate risk management by small and large businesses1 schools1 colleges and universities1 religious1 philanthropic and other nonprofit institutions1 local government agencies1 and health care providers2 7#d7 ensure that the ,nation's recovery from the coronavirus economic crisis is not burdened or slowed by the substantial risk of litigation2 7#e7 prevent litigation brought to extract settlements and enrich trial lawyers rather than vindicate meritorious claims2 7#f7 protect interstate commerce from the burdens of potentially meritless litigation2 7#g7 ensure the economic recovery proceeds without artificial and unnecessary delay2 7#h7 protect the interests of the taxpayers by ensuring that emergency taxpayer support continues to aid businesses1 workers1 and health care providers rather than enrich trial lawyers2 and 7#i7 protect the highest and best ideals of the national economy1 so businesses can produce and serve their customers1 workers can work1 teachers can teach1 students can learn1 and believers can worship4 #aac4 ,definitions ,in this subtitle3 7#a7 ,applicable government standards and guidance ,the term applicable government standards and guidance means-- 7,a7 any mandatory standards or regulations specifically concerning the prevention or mitigation of the transmission of coronavirus issued by the ,federal ,government1 or a ,state or local government with jurisdiction over an individual or entity1 whether provided by executive1 judicial1 or legislative order2 and 7,b7 with respect to an individual or entity that1 at the time of the actual1 alleged1 feared1 or potential for exposure to coronavirus is not subject to any mandatory standards or regulations described in subparagraph 7,a71 any guidance1 standards1 or regulations specifically concerning the prevention or mitigation of the transmission of coronavirus issued by the ,federal ,government1 or a ,state or local government with jurisdiction over the individual or entity4 7#b7 ,businesses1 services1 activities1 or accommodations ,the term businesses1 services1 activities1 or accommodations means any act by an individual or entity1 irrespective of whether the act is carried on for profit1 that is interstate or foreign commerce1 that involves persons or things in interstate or foreign commerce1 that involves the channels or instrumentalities of interstate or foreign commerce1 that substantially affects interstate or foreign commerce1 or that is otherwise an act subject to regulation by ,congress as necessary and proper to carry into execution ,congress's powers to regulate interstate or foreign commerce or to spend funds for the general welfare4 7#c7 ,coronavirus ,the term coronavirus means any disease1 health condition1 or threat of harm caused by the ,,sars-,co,v-#b virus or a virus mutating therefrom4 7#d7 ,coronavirus exposure action 7,a7 ,in general ,the term coronavirus exposure action means a civil action-- 7i7 brought by a person who suffered personal injury or is at risk of suffering personal injury1 or a representative of a person who suffered personal injury or is at risk of suffering personal injury2 7ii7 brought against an individual or entity engaged in businesses1 services1 activities1 or accommodations2 and 7iii7 alleging that an actual1 alleged1 feared1 or potential for exposure to coronavirus caused the personal injury or risk of personal injury1 that-- 7,i7 occurred in the course of the businesses1 services1 activities1 or accommodations of the individual or entity2 and 7,,ii7 occurred-- 7aa7 on or after ,december #a1 #bjai2 and 7bb7 before the later of-- 7,,aa7 ,october #a1 #bjbd2 or 7,,bb7 the date on which there is no declaration by the ,secretary of ,health and ,human ,services under section #cai;,f-#c7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7b77 7relating to medical countermeasures7 that is in effect with respect to coronavirus1 including the ,declaration ,under the ,public ,readiness and ,emergency ,preparedness ,act for ,medical ,countermeasures ,against ,,covid-#ai 7#he ,fed4 ,reg4 #aeaih7 issued by the ,secretary of ,health and ,human ,services on ,march #ag1 #bjbj4 7,b7 ,exclusions ,the term coronavirus exposure action does not include-- 7i7 a criminal1 civil1 or administrative enforcement action brought by the ,federal ,government or any ,state1 local1 or ,tribal government2 or 7ii7 a claim alleging intentional discrimination on the basis of race1 color1 national origin1 religion1 sex 7including pregnancy71 disability1 genetic information1 or age4 7#e7 ,coronavirus-related action ,the term coronavirus-related action means a coronavirus exposure action or a coronavirus-related medical liability action4 7#f7 ,coronavirus-related health care services ,the term coronavirus-related health care services means services provided by a health care provider1 regardless of the location where the services are provided1 that relate to-- 7,a7 the diagnosis1 prevention1 or treatment of coronavirus2 7,b7 the assessment or care of an individual with a confirmed or suspected case of coronavirus2 or 7,c7 the care of any individual who is admitted to1 presents to1 receives services from1 or resides at1 a health care provider for any purpose during the period of a ,federal emergency declaration concerning coronavirus1 if such provider's decisions or activities with respect to such individual are impacted as a result of coronavirus4 7#g7 ,coronavirus-related medical liability action 7,a7 ,in general ,the term coronavirus-related medical liability action means a civil action-- 7i7 brought by a person who suffered personal injury1 or a representative of a person who suffered personal injury2 7ii7 brought against a health care provider2 and 7iii7 alleging any harm1 damage1 breach1 or tort resulting in the personal injury alleged to have been caused by1 be arising out of1 or be related to a health care provider's act or omission in the course of arranging for or providing coronavirus-related health care services that occurred-- 7,i7 on or after ,december #a1 #bjai2 and 7,,ii7 before the later of-- 7aa7 ,october #a1 #bjbd2 or 7bb7 the date on which there is no declaration by the ,secretary of ,health and ,human ,services under section #cai;,f-#c7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7b77 7relating to covered countermeasures7 that is in effect with respect to coronavirus1 including the ,declaration ,under the ,public ,readiness and ,emergency ,preparedness ,act for ,medical ,countermeasures ,against ,,covid-#ai 7#he ,fed4 ,reg4 #aeaih7 issued by the ,secretary of ,health and ,human ,services on ,march #ag1 #bjbj4 7,b7 ,exclusions ,the term coronavirus-related medical liability action does not include-- 7i7 a criminal1 civil1 or administrative enforcement action brought by the ,federal ,government or any ,state1 local1 or ,tribal government2 or 7ii7 a claim alleging intentional discrimination on the basis of race1 color1 national origin1 religion1 sex 7including pregnancy71 disability1 genetic information1 or age4 7#h7 ,employer ,the term employer-- 7,a7 means any person serving as an employer or acting directly in the interest of an employer in relation to an employee2 7,b7 includes a public agency2 and 7,c7 does not include any labor organization 7other than when acting as an employer7 or any person acting in the capacity of officer or agent of such labor organization4 7#i7 ,government ,the term government means an agency1 instrumentality1 or other entity of the ,federal ,government1 a ,state government 7including multijurisdictional agencies1 instrumentalities1 and entities71 a local government1 or a ,tribal government4 7#aj7 ,gross negligence ,the term gross negligence means a conscious1 voluntary act or omission in reckless disregard of-- 7,a7 a legal duty2 7,b7 the consequences to another party2 and 7,c7 applicable government standards and guidance4 7#aa7 ,harm ,the term harm includes-- 7,a7 physical and nonphysical contact that results in personal injury to an individual2 and 7,b7 economic and noneconomic losses4 7#ab7 ,health care provider 7,a7 ,in general ,the term health care provider means any person1 including an agent1 volunteer 7subject to subparagraph 7,c771 contractor1 employee1 or other entity1 who is-- 7i7 required by ,federal or ,state law to be licensed1 registered1 or certified to provide health care and is so licensed1 registered1 or certified 7or is exempt from any such requirement72 7ii7 otherwise authorized by ,federal or ,state law to provide care 7including services and supports furnished in a home or community-based residential setting under the ,state ,medicaid program or a waiver of that program72 or 7iii7 considered under applicable ,federal or ,state law to be a health care provider1 health care professional1 health care institution1 or health care facility4 7,b7 ,inclusion of administrators1 supervisors1 etc ,the term health care provider includes a health care facility administrator1 executive1 supervisor1 board member or trustee1 or another individual responsible for directing1 supervising1 or monitoring the provision of coronavirus-related health care services in a comparable role4 7,c7 ,inclusion of volunteers ,the term health care provider includes volunteers that meet the following criteria3 7i7 ,the volunteer is a health care professional providing coronavirus-related health care services4 7ii7 ,the act or omission by the volunteer occurs-- 7,i7 in the course of providing health care services2 7,,ii7 in the health care professional's capacity as a volunteer2 7,,iii7 in the course of providing health care services that-- 7aa7 are within the scope of the license1 registration1 or certification of the volunteer1 as defined by the ,state of licensure1 registration1 or certification2 and 7bb7 do not exceed the scope of license1 registration1 or certification of a substantially similar health professional in the ,state in which such act or omission occurs2 and 7,,iv7 in a good-faith belief that the individual being treated is in need of health care services4 7#ac7 ,individual or entity ,the term individual or entity means-- 7,a7 any natural person1 corporation1 company1 trade1 business1 firm1 partnership1 joint stock company1 vessel in rem1 educational institution1 labor organization1 or similar organization or group of organizations2 7,b7 any nonprofit organization1 foundation1 society1 or association organized for religious1 charitable1 educational1 or other purposes2 or 7,c7 any ,state1 ,tribal1 or local government4 7#ad7 ,local government ,the term local government means any unit of government within a ,state1 including a-- 7,a7 county2 7,b7 borough2 7,c7 municipality2 7,d7 city2 7,e7 town2 7,f7 township2 7,g7 parish2 7,h7 local public authority1 including any public housing agency under the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg et seq472 7,i7 special district2 7,j7 school district2 7,k7 intrastate district2 7,l7 council of governments1 whether or not incorporated as a nonprofit corporation under ,state law2 and 7,m7 agency or instrumentality of-- 7i7 multiple units of local government 7including units of local government located in different ,states72 or 7ii7 an intra-,state unit of local government4 7#ae7 ,mandatory ,the term mandatory1 with respect to applicable government standards and guidance1 means the standards or regulations are themselves enforceable by the issuing government through criminal1 civil1 or administrative action4 7#af7 ,personal injury ,the term personal injury means-- 7,a7 actual or potential physical injury to an individual or death caused by a physical injury2 or 7,b7 mental suffering1 emotional distress1 or similar injuries suffered by an individual in connection with a physical injury4 7#ag7 ,state ,the term ,state-- 7,a7 means any ,state of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,northern ,mariana ,islands1 the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and any other territory or possession of the ,united ,states1 and any political subdivision or instrumentality thereof2 and 7,b7 includes any agency or instrumentality of #b or more of the entities described in subparagraph 7,a74 7#ah7 ,tribal government 7,a7 ,in general ,the term ,tribal government means the recognized governing body of any ,indian tribe included on the list published by the ,secretary of the ,interior pursuant to section #ajd7;a7 of the ,federally ,recognized ,indian ,tribe ,list ,act of #aiid 7#be ,u4,s4,c4 #eaca7;a774 7,b7 ,inclusion ,the term ,tribal government includes any subdivision 7regardless of the laws and regulations of the jurisdiction in which the subdivision is organized or incorporated7 of a governing body described in subparagraph 7,a7 that-- 7i7 is wholly owned by that governing body2 and 7ii7 has been delegated the right to exercise #a or more substantial governmental functions of the governing body4 7#ai7 ,willful misconduct ,the term willful misconduct means an act or omission that is taken-- 7,a7 intentionally to achieve a wrongful purpose2 7,b7 knowingly without legal or factual justification2 and 7,c7 in disregard of a known or obvious risk that is so great as to make it highly probable that the harm will outweigh the benefit4 ,i ,liability relief ,a ,liability limitations for individuals and entities engaged in businesses1 services1 activities1 or accommodations #aba4 ,application of subpart 7a7 ,cause of action2 tribal sovereign immunity 7#a7 ,cause of action 7,a7 ,in general ,this subpart creates an exclusive cause of action for coronavirus exposure actions4 7,b7 ,liability ,a plaintiff may prevail in a coronavirus exposure action only in accordance with the requirements of this part4 7,c7 ,application ,the provisions of this subpart shall apply to-- 7i7 any cause of action that is a coronavirus exposure action that was filed before the date of enactment of this ,act and that is pending on such date of enactment2 and 7ii7 any coronavirus exposure action filed on or after such date of enactment4 7#b7 ,preservation of liability limits and defenses ,except as otherwise explicitly provided in this subpart1 nothing in this subpart expands any liability otherwise imposed or limits any defense otherwise available under ,federal1 ,state1 or ,tribal law4 7#c7 ,immunity ,nothing in this subpart abrogates the immunity of any ,state1 or waives the immunity of any ,tribal government4 ,the limitations on liability provided under this subpart shall control in any action properly filed against a ,state or ,tribal government pursuant to a duly executed waiver by the ,state or ,tribe of sovereign immunity and stating claims within the scope of this subpart4 7b7 ,preemption and supersedure 7#a7 ,in general ,except as described in paragraphs 7#b7 through 7#f71 this subpart preempts and supersedes any ,federal1 ,state1 or ,tribal law1 including statutes1 regulations1 rules1 orders1 proclamations1 or standards that are enacted1 promulgated1 or established under common law1 related to recovery for personal injuries caused by actual1 alleged1 feared1 or potential for exposure to coronavirus4 7#b7 ,stricter laws not preempted or superseded ,nothing in this subpart shall be construed to affect the applicability of any provision of any ,federal1 ,state1 or ,tribal law that imposes stricter limits on damages or liabilities for personal injury caused by1 arising out of1 or related to an actual1 alleged1 feared1 or potential for exposure to coronavirus1 or otherwise affords greater protection to defendants in any coronavirus exposure action1 than are provided in this subpart4 ,any such provision of ,federal1 ,state1 or ,tribal law shall be applied in addition to the requirements of this subpart and not in lieu thereof4 7#c7 ,workers' compensation laws not preempted or superseded ,nothing in this subpart shall be construed to affect the applicability of any ,state or ,tribal law providing for a claim for benefits under a workers' compensation scheme or program1 or to preempt or supersede an exclusive remedy under such scheme or program4 7#d7 ,enforcement actions ,nothing in this subpart shall be construed to impair1 limit1 or affect the authority of the ,federal ,government1 or of any ,state1 local1 or ,tribal government1 to bring any criminal1 civil1 or administrative enforcement action against any individual or entity4 7#e7 ,discrimination claims ,nothing in this subpart shall be construed to affect the applicability of any provision of any ,federal1 ,state1 or ,tribal law that creates a cause of action for intentional discrimination on the basis of race1 color1 national origin1 religion1 sex 7including pregnancy71 disability1 genetic information1 or age4 7#f7 ,maintenance and cure ,nothing in this subpart shall be construed to affect a seaman's right to claim maintenance and cure benefits4 7c7 ,statute of limitations ,a coronavirus exposure action may not be commenced in any ,federal1 ,state1 or ,tribal government court later than #a year after the date of the actual1 alleged1 feared1 or potential for exposure to coronavirus4 #abb4 ,liability2 safe harbor 7a7 ,requirements for liability for exposure to coronavirus ,notwithstanding any other provision of law1 and except as otherwise provided in this section1 no individual or entity engaged in businesses1 services1 activities1 or accommodations shall be liable in any coronavirus exposure action unless the plaintiff can prove by clear and convincing evidence that-- 7#a7 in engaging in the businesses1 services1 activities1 or accommodations1 the individual or entity was not making reasonable efforts in light of all the circumstances to comply with the applicable government standards and guidance in effect at the time of the actual1 alleged1 feared1 or potential for exposure to coronavirus2 7#b7 the individual or entity engaged in gross negligence or willful misconduct that caused an actual exposure to coronavirus2 and 7#c7 the actual exposure to coronavirus caused the personal injury of the plaintiff4 7b7 ,reasonable efforts ,to comply 7#a7 ,conflicting applicable government standards and guidance 7,a7 ,in general ,if more than #a government to whose jurisdiction an individual or entity is subject issues applicable government standards and guidance1 and the applicable government standards and guidance issued by #a or more of the governments conflicts with the applicable government standards and guidance issued by #a or more of the other governments1 the individual or entity shall be considered to have made reasonable efforts in light of all the circumstances to comply with the applicable government standards and guidance for purposes of subsection 7a77#a7 unless the plaintiff establishes by clear and convincing evidence that the individual or entity was not making reasonable efforts in light of all the circumstances to comply with any of the conflicting applicable government standards and guidance issued by any government to whose jurisdiction the individual or entity is subject4 7,b7 ,exception ,if mandatory standards and regulations constituting applicable government standards and guidance issued by any government with jurisdiction over the individual or entity conflict with applicable government standards and guidance that are not mandatory and are issued by any other government with jurisdiction over the individual or entity or by the same government that issued the mandatory standards and regulations1 the plaintiff may establish that the individual or entity did not make reasonable efforts in light of all the circumstances to comply with the applicable government standards and guidance for purposes of subsection 7a77#a7 by establishing by clear and convincing evidence that the individual or entity was not making reasonable efforts in light of all the circumstances to comply with the mandatory standards and regulations to which the individual or entity was subject4 7#b7 ,written or published policy 7,a7 ,in general ,if an individual or entity engaged in businesses1 services1 activities1 or accommodations maintained a written or published policy on the mitigation of transmission of coronavirus at the time of the actual1 alleged1 feared1 or potential for exposure to coronavirus that complied with1 or was more protective than1 the applicable government standards and guidance to which the individual or entity was subject1 the individual or entity shall be presumed to have made reasonable efforts in light of all the circumstances to comply with the applicable government standards and guidance for purposes of subsection 7a77#a74 7,b7 ,rebuttal ,the plaintiff may rebut the presumption under subparagraph 7,a7 by establishing that the individual or entity was not complying with the written or published policy at the time of the actual1 alleged1 feared1 or potential for exposure to coronavirus4 7,c7 ,absence of a written or published policy ,the absence of a written or published policy shall not give rise to a presumption that the individual or entity did not make reasonable efforts in light of all the circumstances to comply with the applicable government standards and guidance for purposes of subsection 7a77#a74 7#c7 ,timing ,for purposes of subsection 7a77#a71 a change to a policy or practice by an individual or entity before or after the actual1 alleged1 feared1 or potential for exposure to coronavirus1 shall not be evidence of liability for the actual1 alleged1 feared1 or potential for exposure to coronavirus4 7c7 ,third parties ,no individual or entity shall be held liable in a coronavirus exposure action for the acts or omissions of a third party1 unless-- 7#a7 the individual or entity had an obligation under general common law principles to control the acts or omissions of the third party2 or 7#b7 the third party was an agent of the individual or entity4 7d7 ,mitigation ,changes to the policies1 practices1 or procedures of an individual or entity for complying with the applicable government standards and guidance after the time of the actual1 alleged1 feared1 or potential for exposure to coronavirus1 shall not be considered evidence of liability or culpability4 ,b ,liability limitations for health care providers #aca4 ,application of subpart 7a7 ,in general 7#a7 ,cause of action 7,a7 ,in general ,this subpart creates an exclusive cause of action for coronavirus-related medical liability actions4 7,b7 ,liability ,a plaintiff may prevail in a coronavirus-related medical liability action only in accordance with the requirements of this part4 7,c7 ,application ,the provisions of this subpart shall apply to-- 7i7 any cause of action that is a coronavirus-related medical liability action that was filed before the date of enactment of this ,act and that is pending on such date of enactment2 and 7ii7 any coronavirus-related medical liability action filed on or after such date of enactment4 7#b7 ,preservation of liability limits and defenses ,except as otherwise explicitly provided in this subpart1 nothing in this subpart expands any liability otherwise imposed or limits any defense otherwise available under ,federal1 ,state1 or ,tribal law4 7#c7 ,immunity ,nothing in this subpart abrogates the immunity of any ,state1 or waives the immunity of any ,tribal government4 ,the limitations on liability provided under this subpart shall control in any action properly filed against a ,state or ,tribal government pursuant to a duly executed waiver by the ,state or ,tribe of sovereign immunity and stating claims within the scope of this subpart4 7b7 ,preemption and supersedure 7#a7 ,in general ,except as described in paragraphs 7#b7 through 7#f71 this subpart preempts and supersedes any ,federal1 ,state1 or ,tribal law1 including statutes1 regulations1 rules1 orders1 proclamations1 or standards that are enacted1 promulgated1 or established under common law1 related to recovery for personal injuries caused by1 arising out of1 or related to an act or omission by a health care provider in the course of arranging for or providing coronavirus-related health care services4 7#b7 ,stricter laws not preempted or superseded ,nothing in this subpart shall be construed to affect the applicability of any provision of any ,federal1 ,state1 or ,tribal law that imposes stricter limits on damages or liabilities for personal injury caused by1 arising out of1 or related to an act or omission by a health care provider in the course of arranging for or providing coronavirus-related health care services1 or otherwise affords greater protection to defendants in any coronavirus-related medical liability action than are provided in this subpart4 ,any such provision of ,federal1 ,state1 or ,tribal law shall be applied in addition to the requirements of this subpart and not in lieu thereof4 7#c7 ,enforcement actions ,nothing in this subpart shall be construed to impair1 limit1 or affect the authority of the ,federal ,government1 or of any ,state1 local1 or ,tribal government to bring any criminal1 civil1 or administrative enforcement action against any health care provider4 7#d7 ,discrimination claims ,nothing in this subpart shall be construed to affect the applicability of any provision of any ,federal1 ,state1 or ,tribal law that creates a cause of action for intentional discrimination on the basis of race1 color1 national origin1 religion1 sex 7including pregnancy71 disability1 genetic information1 or age4 7#e7 ,public ,readiness and ,emergency ,preparedness ,nothing in this subpart shall be construed to affect the applicability of section #cai;,f-#c of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 to any act or omission involving a covered countermeasure1 as defined in subsection 7i7 of such section in arranging for or providing coronavirus-related health care services4 ,nothing in this subpart shall be construed to affect the applicability of section #cai;,f-#d of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;e74 7#f7 ,vaccine injury ,to the extent that title ,,xxi of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;aa-#a et seq47 establishes a ,federal rule applicable to a civil action brought for a vaccine-related injury or death1 this subpart does not affect the application of that rule to such an action4 7c7 ,statute of limitations ,a coronavirus-related medical liability action may not be commenced in any ,federal1 ,state1 or ,tribal government court later than #a year after the date of the alleged harm1 damage1 breach1 or tort1 unless tolled for-- 7#a7 proof of fraud2 7#b7 intentional concealment2 or 7#c7 the presence of a foreign body1 which has no therapeutic or diagnostic purpose or effect1 in the person of the injured person4 #acb4 ,liability for health care professionals and health care facilities during coronavirus public health emergency 7a7 ,requirements for liability for coronavirus-,related health care services ,notwithstanding any other provision of law1 and except as provided in subsection 7b71 no health care provider shall be liable in a coronavirus-related medical liability action unless the plaintiff can prove by clear and convincing evidence-- 7#a7 gross negligence or willful misconduct by the health care provider2 and 7#b7 that the alleged harm1 damage1 breach1 or tort resulting in the personal injury was directly caused by the alleged gross negligence or willful misconduct4 7b7 ,exceptions ,for purposes of this section1 acts1 omissions1 or decisions resulting from a resource or staffing shortage shall not be considered willful misconduct or gross negligence4 ,c ,substantive and procedural provisions for coronavirus-,related actions generally #ada4 ,jurisdiction 7a7 ,jurisdiction ,the district courts of the ,united ,states shall have concurrent original jurisdiction of any coronavirus-related action4 7b7 ,removal 7#a7 ,in general ,a coronavirus-related action of which the district courts of the ,united ,states have original jurisdiction under subsection 7a7 that is brought in a ,state or ,tribal government court may be removed to a district court of the ,united ,states in accordance with section #addf of title #bh1 ,united ,states ,code1 except that-- 7,a7 notwithstanding subsection 7b77#b77;,a7 of such section1 such action may be removed by any defendant without the consent of all defendants2 and 7,b7 notwithstanding subsection 7b77#a7 of such section1 for any cause of action that is a coronavirus-related action that was filed in a ,state court before the date of enactment of this ,act and that is pending in such court on such date of enactment1 and of which the district courts of the ,united ,states have original jurisdiction under subsection 7a71 any defendant may file a notice of removal of a civil action or proceeding within #cj days of the date of enactment of this ,act4 7#b7 ,procedure after removal ,section #addg of title #bh1 ,united ,states ,code1 shall apply to any removal of a case under paragraph 7#a71 except that1 notwithstanding subsection 7d7 of such section1 a court of appeals of the ,united ,states shall accept an appeal from an order of a district court granting or denying a motion to remand the case to the ,state or ,tribal government court from which it was removed if application is made to the court of appeals of the ,united ,states not later than #aj days after the entry of the order4 #adb4 ,limitations on suits 7a7 ,joint and several liability limitations 7#a7 ,in general ,an individual or entity against whom a final judgment is entered in any coronavirus-related action shall be liable solely for the portion of the judgment that corresponds to the relative and proportionate responsibility of that individual or entity4 ,in determining the percentage of responsibility of any defendant1 the trier of fact shall determine that percentage as a percentage of the total fault of all individuals or entities1 including the plaintiff1 who caused or contributed to the total loss incurred by the plaintiff4 7#b7 ,proportionate liability 7,a7 ,determination of responsibility ,in any coronavirus-related action1 the court shall instruct the jury to answer special interrogatories1 or1 if there is no jury1 the court shall make findings with respect to each defendant1 including defendants who have entered into settlements with the plaintiff or plaintiffs1 concerning the percentage of responsibility1 if any1 of each defendant1 measured as a percentage of the total fault of all individuals or entities who caused or contributed to the loss incurred by the plaintiff4 7,b7 ,factors for consideration ,in determining the percentage of responsibility under this subsection1 the trier of fact shall consider-- 7i7 the nature of the conduct of each individual or entity found to have caused or contributed to the loss incurred by the plaintiff2 and 7ii7 the nature and extent of the causal relationship between the conduct of each such individual or entity and the damages incurred by the plaintiff4 7#c7 ,joint liability for specific intent or fraud ,notwithstanding paragraph 7#a71 in any coronavirus-related action the liability of a defendant is joint and several if the trier of fact specifically determines that the defendant-- 7,a7 acted with specific intent to injure the plaintiff2 or 7,b7 knowingly committed fraud4 7#d7 ,right to contribution not affected ,nothing in this subsection affects the right1 under any other law1 of a defendant to contribution with respect to another defendant determined under paragraph 7#c7 to have acted with specific intent to injure the plaintiff or to have knowingly committed fraud4 7b7 ,limitations on damages ,in any coronavirus-related action-- 7#a7 the award of compensatory damages shall be limited to economic losses incurred as the result of the personal injury1 harm1 damage1 breach1 or tort1 except that the court may award damages for noneconomic losses if the trier of fact determines that the personal injury1 harm1 damage1 breach1 or tort was caused by the willful misconduct of the individual or entity2 7#b7 punitive damages-- 7,a7 may be awarded only if the trier of fact determines that the personal injury to the plaintiff was caused by the willful misconduct of the individual or entity2 and 7,b7 may not exceed the amount of compensatory damages awarded2 and 7#c7 the amount of monetary damages awarded to a plaintiff shall be reduced by the amount of compensation received by the plaintiff from another source in connection with the personal injury1 harm1 damage1 breach1 or tort1 such as insurance or reimbursement by a government4 7c7 ,preemption and supersedure 7#a7 ,in general ,except as described in paragraphs 7#b7 and 7#c71 this section preempts and supersedes any ,federal1 ,state1 or ,tribal law1 including statutes1 regulations1 rules1 orders1 proclamations1 or standards that are enacted1 promulgated1 or established under common law1 related to joint and several liability1 proportionate or contributory liability1 contribution1 or the award of damages for any coronavirus-related action4 7#b7 ,stricter laws not preempted or superseded ,nothing in this section shall be construed to affect the applicability of any provision of any ,federal1 ,state1 or ,tribal law that-- 7,a7 limits the liability of a defendant in a coronavirus-related action to a lesser degree of liability than the degree of liability determined under this section2 7,b7 otherwise affords a greater degree of protection from joint or several liability than is afforded by this section2 or 7,c7 limits the damages that can be recovered from a defendant in a coronavirus-related action to a lesser amount of damages than the amount determined under this section4 7#c7 ,public ,readiness and ,emergency ,preparedness ,nothing in this subpart shall be construed to affect the applicability of section #cai;,f-#c of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 to any act or omission involving a covered countermeasure1 as defined in subsection 7i7 of such section in arranging for or providing coronavirus-related health care services4 ,nothing in this subpart shall be construed to affect the applicability of section #cai;,f-#d of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;e74 #adc4 ,procedures for suit in district courts of the ,united ,states 7a7 ,pleading with particularity ,in any coronavirus-related action filed in or removed to a district court of the ,united ,states-- 7#a7 the complaint shall plead with particularity-- 7,a7 each element of the plaintiff's claim2 and 7,b7 with respect to a coronavirus exposure action1 all places and persons visited by the person on whose behalf the complaint was filed and all persons who visited the residence of the person on whose behalf the complaint was filed during the #ad-;day period before the onset of the first symptoms allegedly caused by coronavirus1 including-- 7i7 each individual or entity against which a complaint is filed1 along with the factual basis for the belief that such individual or entity was a cause of the personal injury alleged2 and 7ii7 every other person or place visited by the person on whose behalf the complaint was filed and every other person who visited the residence of the person on whose behalf the complaint was filed during such period1 along with the factual basis for the belief that these persons and places were not the cause of the personal injury alleged2 and 7#b7 the complaint shall plead with particularity each alleged act or omission constituting gross negligence or willful misconduct that resulted in personal injury1 harm1 damage1 breach1 or tort4 7b7 ,separate statements concerning the nature and amount of damages and required state of mind 7#a7 ,nature and amount of damages ,in any coronavirus-related action filed in or removed to a district court of the ,united ,states in which monetary damages are requested1 there shall be filed with the complaint a statement of specific information as to the nature and amount of each element of damages and the factual basis for the damages calculation4 7#b7 ,required state of mind ,in any coronavirus-related action filed in or removed to a district court of the ,united ,states in which a claim is asserted on which the plaintiff may prevail only on proof that the defendant acted with a particular state of mind1 there shall be filed with the complaint1 with respect to each element of that claim1 a statement of the facts giving rise to a strong inference that the defendant acted with the required state of mind4 7c7 ,verification and medical records 7#a7 ,verification requirement 7,a7 ,in general ,the complaint in a coronavirus-related action filed in or removed to a district court of the ,united ,states shall include a verification1 made by affidavit of the plaintiff under oath1 stating that the pleading is true to the knowledge of the deponent1 except as to matters specifically identified as being alleged on information and belief1 and that as to those matters the plaintiff believes it to be true4 7,b7 ,identification of matters alleged upon information and belief ,any matter that is not specifically identified as being alleged upon the information and belief of the plaintiff1 shall be regarded for all purposes1 including a criminal prosecution1 as having been made upon the knowledge of the plaintiff4 7#b7 ,materials required ,in any coronavirus-related action filed in or removed to a district court of the ,united ,states1 the plaintiff shall file with the complaint-- 7,a7 an affidavit by a physician or other qualified medical expert who did not treat the person on whose behalf the complaint was filed that explains the basis for such physician's or other qualified medical expert's belief that such person suffered the personal injury1 harm1 damage1 breach1 or tort alleged in the complaint2 and 7,b7 certified medical records documenting the alleged personal injury1 harm1 damage1 breach1 or tort4 7d7 ,application with ,federal rules of civil procedure ,this section applies exclusively to any coronavirus-related action filed in or removed to a district court of the ,united ,states and1 except to the extent that this section requires additional information to be contained in or attached to pleadings1 nothing in this section is intended to amend or otherwise supersede applicable rules of ,federal civil procedure4 7e7 ,civil discovery for actions in district courts of the ,united ,states 7#a7 ,timing ,notwithstanding any other provision of law1 in any coronavirus-related action filed in or removed to a district court of the ,united ,states1 no discovery shall be allowed before-- 7,a7 the time has expired for the defendant to answer or file a motion to dismiss2 and 7,b7 if a motion to dismiss is filed1 the court has ruled on the motion4 7#b7 ,standard ,notwithstanding any other provision of law1 the court in any coronavirus-related action that is filed in or removed to a district court of the ,united ,states-- 7,a7 shall permit discovery only with respect to matters directly related to material issues contested in the coronavirus-related action2 and 7,b7 may compel a response to a discovery request 7including a request for admission1 an interrogatory1 a request for production of documents1 or any other form of discovery request7 under rule #cg of the ,federal ,rules of ,civil ,procedure1 only if the court finds that-- 7i7 the requesting party needs the information sought to prove or defend as to a material issue contested in such action2 and 7ii7 the likely benefits of a response to such request equal or exceed the burden or cost for the responding party of providing such response4 7f7 ,interlocutory appeal and stay of discovery ,the courts of appeals of the ,united ,states shall have jurisdiction of an appeal from a motion to dismiss that is denied in any coronavirus-related action in a district court of the ,united ,states4 ,the district court shall stay all discovery in such a coronavirus-related action until the court of appeals has disposed of the appeal4 7g7 ,class actions and multidistrict litigation proceedings 7#a7 ,class actions ,in any coronavirus-related action that is filed in or removed to a district court of the ,united ,states and is maintained as a class action or multidistrict litigation-- 7,a7 an individual or entity shall only be a member of the class if the individual or entity affirmatively elects to be a member2 and 7,b7 the court1 in addition to any other notice required by applicable ,federal or ,state law1 shall direct notice of the action to each member of the class1 which shall include-- 7i7 a concise and clear description of the nature of the action2 7ii7 the jurisdiction where the case is pending2 and 7iii7 the fee arrangements with class counsel1 including-- 7,i7 the hourly fee being charged2 or 7,,ii7 if it is a contingency fee1 the percentage of the final award which will be paid1 including an estimate of the total amount that would be paid if the requested damages were to be granted2 and 7,,iii7 if the cost of the litigation is being financed1 a description of the financing arrangement4 7#b7 ,multidistrict litigations 7,a7 ,trial prohibition ,in any coordinated or consolidated pretrial proceedings conducted pursuant to section #adjg7;b7 of title #bh1 ,united ,states ,code1 the judge or judges to whom coronavirus-related actions are assigned by the ,judicial ,panel on ,multidistrict ,litigation may not conduct a trial in a coronavirus-related action transferred to or directly filed in the proceedings unless all parties to that coronavirus-related action consent4 7,b7 ,review of orders ,the court of appeals of the ,united ,states having jurisdiction over the transferee district court shall permit an appeal to be taken from any order issued in the conduct of coordinated or consolidated pretrial proceedings conducted pursuant to section #adjg7;b7 of title #bh1 ,united ,states ,code1 if the order is applicable to #a or more coronavirus-related actions and an immediate appeal from the order may materially advance the ultimate termination of #a or more coronavirus-related actions in the proceedings4 #add4 ,demand letters2 cause of action 7a7 ,cause of action ,if any person transmits or causes another to transmit in any form and by any means a demand for remuneration in exchange for settling1 releasing1 waiving1 or otherwise not pursuing a claim that is1 or could be1 brought as part of a coronavirus-related action1 the party receiving such a demand shall have a cause of action for the recovery of damages occasioned by such demand and for declaratory judgment in accordance with chapter #aea of title #bh1 ,united ,states ,code1 if the claim for which the letter was transmitted was meritless4 7b7 ,damages ,damages available under subsection 7a7 shall include-- 7#a7 compensatory damages including costs incurred in responding to the demand2 and 7#b7 punitive damages1 if the court determines that the defendant had knowledge or was reckless with regard to the fact that the claim was meritless4 7c7 ,attorney's fees and costs ,in an action commenced under subsection 7a71 if the plaintiff is a prevailing party1 the court shall1 in addition to any judgment awarded to a plaintiff1 allow a reasonable attorney's fee to be paid by the defendant1 and costs of the action4 7d7 ,jurisdiction ,the district courts of the ,united ,states shall have concurrent original jurisdiction of all claims arising under subsection 7a74 7e7 ,enforcement by the attorney general 7#a7 ,in general ,whenever the ,attorney ,general has reasonable cause to believe that any person or group of persons is engaged in a pattern or practice of transmitting demands for remuneration in exchange for settling1 releasing1 waiving1 or otherwise not pursuing a claim that is1 or could be1 brought as part of a coronavirus-related action and that is meritless1 the ,attorney ,general may commence a civil action in any appropriate district court of the ,united ,states4 7#b7 ,relief ,in a civil action under paragraph 7#a71 the court may1 to vindicate the public interest1 assess a civil penalty against the respondent in an amount not exceeding #ej1jjj per transmitted demand for remuneration in exchange for settling1 releasing1 waiving or otherwise not pursuing a claim that is meritless4 7#c7 ,distribution of civil penalties ,if the ,attorney ,general obtains civil penalties in accordance with paragraph 7#b71 the ,attorney ,general shall distribute the proceeds equitably among those persons aggrieved by the respondent's pattern or practice of transmitting demands for remuneration in exchange for settling1 releasing1 waiving or otherwise not pursuing a claim that is meritless4 ,d ,relation to labor and employment laws #aea4 ,limitation on violations under specific laws 7a7 ,in general 7#a7 ,definition ,in this subsection1 the term covered ,federal employment law means any of the following3 7,a7 ,the ,occupational ,safety and ,health ,act of #aigj 7#bi ,u4,s4,c4 #fea et seq47 7including any standard included in a ,state plan approved under section #ah of such ,act 7#bi ,u4,s4,c4 #ffg774 7,b7 ,the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bja et seq474 7,c7 ,the ,age ,discrimination in ,employment ,act of #aifg 7#bi ,u4,s4,c4 #fba et seq474 7,d7 ,the ,worker ,adjustment and ,retraining ,notification ,act 7#bi ,u4,s4,c4 #baja et seq474 7,e7 ,title ,,vii of the ,civil ,rights ,act of #aifd 7#db ,u4,s4,c4 #bjjj;e et seq474 7,f7 ,title ,,ii of the ,genetic ,information ,nondiscrimination ,act of #bjjh 7#db ,u4,s4,c4 #bjjj;ff et seq474 7,g7 ,title ,i of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaaa et seq474 7#b7 ,limitation ,notwithstanding any provision of a covered ,federal employment law1 in any action1 proceeding1 or investigation resulting from or related to an actual1 alleged1 feared1 or potential for exposure to coronavirus1 or a change in working conditions caused by a law1 rule1 declaration1 or order related to coronavirus1 an employer shall not be subject to any enforcement proceeding or liability under any provision of a covered ,federal employment law if the employer-- 7,a7 was relying on and generally following applicable government standards and guidance2 7,b7 knew of the obligation under the relevant provision2 and 7,c7 attempted to satisfy any such obligation by-- 7i7 exploring options to comply with such obligations and with the applicable government standards and guidance 7such as through the use of virtual training or remote communication strategies72 7ii7 implementing interim alternative protections or procedures2 or 7iii7 following guidance issued by the relevant agency with jurisdiction with respect to any exemptions from such obligation4 7b7 ,public accommodation laws 7#a7 ,definitions ,in this subsection-- 7,a7 the term auxiliary aids and services has the meaning given the term in section #d of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abajc72 7,b7 the term covered public accommodation law means-- 7i7 title ,,iii of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaha et seq472 or 7ii7 title ,,ii of the ,civil ,rights ,act of #aifd 7#db ,u4,s4,c4 #bjjj;a et seq472 7,c7 the term place of public accommodation means-- 7i7 a place of public accommodation1 as defined in section #bja of the ,civil ,rights ,act of #aifd 7#db ,u4,s4,c4 #bjjj;a72 or 7ii7 a public accommodation1 as defined in section #cja of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaha72 and 7,d7 the term public health emergency period means a period designated a public health emergency period by a ,federal1 ,state1 or local government authority4 7#b7 ,actions and measures during a public health emergency 7,a7 ,in general ,notwithstanding any other provision of law or regulation1 during any public health emergency period1 no person who owns1 leases 7or leases to71 or operates a place of public accommodation shall be liable under1 or found in violation of1 any covered public accommodation law for any action or measure taken regarding coronavirus and that place of public accommodation1 if such person-- 7i7 has determined that the significant risk of substantial harm to public health or the health of employees cannot be reduced or eliminated by reasonably modifying policies1 practices1 or procedures1 or the provision of an auxiliary aid or service2 or 7ii7 has offered such a reasonable modification or auxiliary aid or service but such offer has been rejected by the individual protected by the covered law4 7,b7 ,required waiver prohibited ,for purposes of this subsection1 no person who owns1 leases 7or leases to71 or operates a place of public accommodation shall be required to waive any measure1 requirement1 or recommendation that has been adopted in accordance with a requirement or recommendation issued by the ,federal ,government or any ,state or local government with regard to coronavirus1 in order to offer such a reasonable modification or auxiliary aids and services4 #aeb4 ,liability for conducting testing at workplace ,notwithstanding any other provision of ,federal1 ,state1 or local law1 an employer1 or other person who hires or contracts with other individuals to provide services1 that conducts tests for coronavirus on the employees of the employer or persons hired or contracted to provide services shall not be liable for any action or personal injury directly resulting from such testing1 except for those personal injuries caused by the gross negligence or intentional misconduct of the employer or other person4 #aec4 ,joint employment and independent contracting ,notwithstanding any other provision of ,federal or ,state law1 including any covered ,federal employment law 7as defined in section #aha7;a771 the ,labor ,management ,relations ,act1 #aidg 7#bi ,u4,s4,c4 #ada et seq471 the ,employment ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajja et seq471 and the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfja et seq471 it shall not constitute evidence of a joint employment relationship or employment relationship for any employer to provide or require1 for an employee of another employer or for an independent contractor1 any of the following3 7#a7 ,coronavirus-related policies1 procedures1 or training4 7#b7 ,personal protective equipment or training for the use of such equipment4 7#c7 ,cleaning or disinfecting services or the means for such cleaning or disinfecting4 7#d7 ,workplace testing for coronavirus4 7#e7 ,temporary assistance due to coronavirus1 including financial assistance or other health and safety benefits4 #aed4 ,exclusion of certain notification requirements as a result of the ,,covid-#ai public health emergency 7a7 ,definitions ,section #b7;a7 of the ,worker ,adjustment and ,retraining ,notification ,act 7#bi ,u4,s4,c4 #baja7;a77 is amended-- 7#a7 in paragraph 7#b71 by adding before the semicolon at the end the following3 and the shutdown1 if occurring during the covered period1 is not a result of the ,,covid-#ai national emergency2 7#b7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a71 by striking and at the end2 7,b7 in subparagraph 7,b71 by adding and at the end2 and 7,c7 by adding at the end the following3 7,c7 if occurring during the covered period1 is not a result of the ,,covid-#ai national emergency2 2 7#c7 in paragraph 7#g71 by striking and2 7#d7 in paragraph 7#h71 by striking the period at the end and inserting a semicolon2 and 7#e7 by adding at the end the following3 7#i7 the term covered period means the period that-- 7,a7 begins on ,january #a1 #bjbj2 and 7,b7 ends #ij days after the last date of the ,,covid-#ai national emergency2 and 7#aj7 the term ,,covid-#ai national emergency means the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai74 4 7b7 ,exclusion from definition of employment loss ,section #b7;b7 of the ,worker ,adjustment and ,retraining ,notification ,act 7#bi ,u4,s4,c4 #baja7;b77 is amended by adding at the end the following3 7#c7 ,notwithstanding subsection 7a77#f71 during the covered period an employee may not be considered to have experienced an employment loss if the termination1 layoff exceeding #f months1 or reduction in hours of work of more than #ej percent during each month of any #f-month period involved is a result of the ,,covid-#ai national emergency4 4 ,,ii ,products #afa4 ,applicability of the targeted liability protections for pandemic and epidemic products and security countermeasures with respect to ,,covid-#ai 7a7 ,in general ,section #cai;,f-#c7;i77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7i77#a77 is amended-- 7#a7 in subparagraph 7,c71 by striking 2 or and inserting a semicolon2 7#b7 in subparagraph 7,d71 by striking the period and inserting 2 or2 and 7#c7 by adding at the end the following3 7,e7 a drug 7as such term is defined in section #bja7;g77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act71 biological product 7including a vaccine7 7as such term is defined in section #cea7;i771 or device 7as such term is defined in section #bja7;h7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act7 that-- 7i7 is the subject of a notice of use of enforcement discretion issued by the ,secretary if such drug1 biological product1 or device is used-- 7,i7 when such notice is in effect2 7,,ii7 within the scope of such notice2 and 7,,iii7 in compliance with other applicable requirements of the ,federal ,food1 ,drug1 and ,cosmetic ,act that are not the subject of such notice2 7ii7 in the case of a device1 is exempt from the requirement under section #eaj7k7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act2 or 7iii7 in the case of a drug-- 7,i7 meets the requirements for marketing under a final administrative order under section #eje;,g of the ,federal ,food1 ,drug1 and ,cosmetic ,act2 or 7,,ii7 is marketed in accordance with section #eje;,g7a77#c7 of such ,act4 4 7b7 ,clarifying means of distribution ,section #cai;,f-#c7;a77#e7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7a77#e77 is amended by inserting by1 or in partnership with1 ,federal1 ,state1 or local public health officials or the private sector after distribution the first place it appears4 7c7 ,no change to ,administrative ,procedure ,act application to enforcement discretion exercise ,section #cai;,f-#c of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 is amended by adding at the end the following3 7j7 ,rule of construction ,nothing in this section shall be construed-- 7#a7 to require use of procedures described in section #eec of title #e1 ,united ,states ,code1 for a notice of use of enforcement discretion for which such procedures are not otherwise required2 or 7#b7 to affect whether such notice constitutes final agency action within the meaning of section #gjd of title #e1 ,united ,states ,code4 4 ,,iii ,general provisions #aga4 ,severability ,if any provision of this subtitle1 an amendment made by this subtitle1 or the application of such a provision or amendment to any person or circumstance is held to be unconstitutional1 the remaining provisions of and amendments made by this subtitle1 as well as the application of such provision or amendment to any person other than the parties to the action holding the provision or amendment to be unconstitutional1 or to any circumstances other than those presented in such action1 shall not be affected thereby4 ,,ii ,the ,next ,great ,american ,economic ,recovery3 ,job ,creation #bja4 ,expensing of certain property 7a7 ,permanent full expensing for qualified property 7#a7 ,in general ,paragraph 7#f7 of section #afh7k7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#f7 ,applicable percentage ,for purposes of this subsection1 the term applicable percentage means1 in the case of property placed in service 7or1 in the case of a specified plant described in paragraph 7#e71 a plant which is planted or grafted7 after ,september #bg1 #bjag1 #ajj percent4 4 7#b7 ,conforming amendments 7,a7 ,section #afh7k7 of such ,code is amended-- 7i7 in paragraph 7#b7-- 7,i7 in subparagraph 7,a7-- 7aa7 in clause 7i77,v71 by inserting and at the end1 7bb7 in clause 7ii71 by striking clause 7ii7 of subparagraph 7,e71 and and inserting clause 7i7 of subparagraph 7,e741 and 7cc7 by striking clause 7iii71 7,,ii7 in subparagraph 7,b7-- 7aa7 in clause 7i7-- 7,,aa7 by striking subclauses 7,,ii7 and 7,,iii71 and 7,,bb7 by redesignating subclauses 7,,iv7 through 7,,vi7 as subclauses 7,,ii7 through 7,,iv71 respectively1 7bb7 by striking clause 7ii71 and 7cc7 by redesignating clauses 7iii7 and 7iv7 as clauses 7ii7 and 7iii71 respectively1 7,,iii7 in subparagraph 7,c7-- 7aa7 in clause 7i71 by striking and subclauses 7,,ii7 and 7,,iii7 of subparagraph 7,b77i71 and 7bb7 in clause 7ii71 by striking subparagraph 7,b77iii7 and inserting subparagraph 7,b77ii71 and 7,,iv7 in subparagraph 7,e7-- 7aa7 by striking clause 7i71 and 7bb7 by redesignating clauses 7ii7 and 7iii7 as clauses 7i7 and 7ii71 respectively1 and 7ii7 in paragraph 7#e77;,a71 by striking planted before ,january #a1 #bjbg1 or is grafted before such date to a plant that has already been planted1 and inserting planted or grafted4 7,b7 ,section #dfj7;c77#f77;,b7 of such ,code is amended by striking which and all that follows through the period and inserting which has a recovery period of #g years or less44 7#c7 ,effective date ,the amendments made by this subsection shall take effect as if included in section #acbja of ,public ,law #aae-ig4 7b7 ,neutral cost recovery depreciation adjustment for residential rental property and nonresidential real property 7#a7 ,in general ,section #afh of the ,internal ,revenue ,code of #aihf is amended by adding at the end thereof the following new subsection3 7n7 ,neutral cost recovery depreciation adjustment for residential rental property and nonresidential real property 7#a7 ,in general ,in the case of any applicable property1 the deduction under this section with respect to such property for any taxable year after the taxable year during which the property is placed in service shall be-- 7,a7 the amount determined under this section for such taxable year without regard to this subsection1 multiplied by 7,b7 the applicable neutral cost recovery ratio for such taxable year4 7#b7 ,applicable neutral cost recovery ratio ,for purposes of paragraph 7#a71 the applicable neutral cost recovery ratio for the applicable property for any taxable year is the number determined by-- 7,a7 dividing-- 7i7 the gross domestic product deflator for the calendar quarter ending in such taxable year which corresponds to the calendar quarter during which the property was placed in service by the taxpayer1 by 7ii7 the gross domestic product deflator for the calendar quarter during which the property was placed in service by the taxpayer1 and 7,b7 then multiplying the number determined under subparagraph 7,a7 by the number equal to #a4jc to the nth power where n is the number of full years in the period beginning on the #ast day of the calendar quarter during which the property was placed in service by the taxpayer and ending on the day before the beginning of the corresponding calendar quarter ending during such taxable year4 ,the applicable neutral cost recovery ratio shall never be less than #a4 ,the applicable neutral cost recovery ratio shall be rounded to the nearest #a_/ajjj4 7#c7 ,special rule for existing property ,in the case of any applicable property which is placed in service before the date of enactment of this subsection1 subparagraphs 7,a77ii7 and 7,b7 of paragraph 7#b7 shall be applied by substituting calendar quarter which includes the date of enactment of this subsection for calendar quarter during which the property was placed in service by the taxpayer each place it appears4 7#d7 ,gross domestic product deflator ,for purposes of paragraph 7#b71 the gross domestic product deflator for any calendar quarter is the implicit price deflator for the gross domestic product for such quarter 7as shown in the first revision thereof74 7#e7 ,election not to have subsection apply ,this subsection shall not apply to any applicable property if the taxpayer elects not to have this subsection apply to such property4 ,such an election1 once made1 shall be irrevocable4 7#f7 ,additional deduction not to affect basis or recapture 7,a7 ,in general ,the additional amount determined under this section by reason of this subsection shall not be taken into account in determining the adjusted basis of any applicable property or of any interest in a pass-thru entity which holds such property and shall not be treated as a deduction for depreciation for purposes of sections #abde and #abej4 7,b7 ,pass-thru entity defined ,for purposes of subparagraph 7,a71 the term pass-thru entity means-- 7i7 a regulated investment company1 7ii7 a real estate investment trust1 7iii7 an ,s corporation1 7iv7 a partnership1 7v7 an estate or trust1 and 7vi7 a common trust fund4 7#g7 ,applicable property ,for purposes of this subsection1 the term applicable property means residential rental property or nonresidential real property 7as such terms are defined in subsection 7e77#b774 4 7#b7 ,minimum tax treatment ,paragraph 7#a7 of section #ef7;a7 of such ,code is amended by adding at the end thereof the following new subparagraph3 7,e7 ,use of neutral cost recovery ratio ,in the case of property to which section #afh7n7 applies1 the deduction allowable under this paragraph with respect to such property for any taxable year 7after the taxable year during which the property is placed in service7 shall be-- 7i7 the amount so allowable for such taxable year without regard to this subparagraph1 multiplied by 7ii7 the applicable neutral cost recovery ratio for such taxable year 7as determined under section #afh7n774 ,this subparagraph shall not apply to any property with respect to which there is an election in effect not to have section #afh7n7 apply4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to property placed in service before1 on1 or after the date of the enactment of this ,act1 with respect to taxable years ending on or after such date4 7c7 ,elimination of amortization of research and experimental expenditures 7#a7 ,in general ,subpart ,a of part ,,iii of subtitle ,c of title ,i of ,public ,law #aae-ig is amended by striking section #acbjf4 7#b7 ,effective date ,the amendment made by this subsection shall take effect on the date of the enactment of this ,act4 #bjb4 ,temporary suspension of payroll taxes 7a7 ,in general ,notwithstanding any other provision of law-- 7#a7 with respect to remuneration received for pay periods ending during the payroll tax suspension period1 the rate of tax under #caja7;a7 of the ,internal ,revenue ,code of #aihf shall be #j percent1 7#b7 with respect to compensation received for pay periods ending during the payroll tax suspension period1 the rate of tax under #cbja7;a7 of such ,code shall be #j percent1 7#c7 with respect to remuneration paid for pay periods ending during the payroll tax suspension period1 the rate of tax under section #caaa7;a7 of such ,code shall be #j percent 7including for purposes of determining the applicable percentage under section #cbba7;a7 of such ,code71 and 7#d7 with respect to self-employment income derived by an individual during the payroll tax suspension period1 the rate of tax under section #adja7;a7 of such ,code shall be #j percent4 7b7 ,coordination with deductions for employment taxes 7#a7 ,deduction in computing net earnings from self-employment ,for purposes of applying section #adjb7;a77#ab7 of the ,internal ,revenue ,code of #aihf1 the rate of tax imposed by section #adja7;a7 of such ,code shall be determined without regard to the reduction in such rate under this section4 7#b7 ,individual deduction ,in the case of the taxes imposed by section #adja of such ,code for any taxable year which begins in the payroll tax holiday period1 the deduction under section #afd7;f7 of such ,code with respect to such taxes shall be determined without regard to the reduction in such rate under this section4 7c7 ,payroll tax suspension period ,for purposes of this section1 the term payroll tax suspension period means the period beginning on the day after the date of the enactment of this ,act and ending on ,december #ca1 #bjbj4 7d7 ,wages ,for purposes of this section1 the term wages means wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 and compensation 7as defined in section #cbca7;e7 of such ,code74 7e7 ,other terms ,any term used in this section which is also used in chapter #ba or #bb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such chapter4 7f7 ,employer notification ,the ,secretary of the ,treasury 7or such ,secretary's delegate7 shall notify employers of the payroll tax suspension period in any manner the ,secretary deems appropriate4 7g7 ,coordination with delay of payment of employer payroll taxes ,section #bcjb7;d77#b7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by striking ,january #a1 #bjba and inserting the date of the enactment of the ,,recovery ,act4 7h7 ,regulations ,the ,secretary of the ,treasury 7or such ,secretary's delegate7 shall issue such regulations or other guidance as necessary to carry out the purposes of this section4 7i7 ,transfers of funds 7#a7 ,transfers to ,federal ,old-,age and ,survivors ,insurance ,trust ,fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund or ,account had this section not been enacted4 7#b7 ,coordination with other ,federal laws ,for purposes of applying any provision of ,federal law other than the provisions of the ,internal ,revenue ,code of #aihf1 the rate of tax in effect under section #caja7;a7 of such ,code shall be determined without regard to the reduction in such rate under this section4 #bjc4 ,onshoring ,rare ,earths ,act 7a7 ,permanent full expensing for property used ,to extract critical minerals and metals within the ,united ,states 7#a7 ,in general ,section #afh7k7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#aa7 ,special rule for property used in the mining1 reclaiming1 or recycling of critical minerals and metals within the ,united ,states 7,a7 ,in general ,in the case of any qualified property which is substantially involved in mining1 reclaiming1 or recycling critical minerals and metals from deposits in the ,united ,states1 the applicable percentage shall be #ajj percent4 7,b7 ,critical minerals and metals ,for purposes of this paragraph1 the term critical minerals and metals means cerium1 cobalt1 dysprosium1 erbium1 europium1 gadolinium1 graphite1 holmium1 lanthanum1 lithium1 lutetium1 manganese1 neodymium1 praseodymium1 promethium1 samarium1 scandium1 terbium1 thulium1 ytterbium1 and yttrium4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to property placed in service after ,december #ca1 #bjai4 7b7 ,permanent full expensing for nonresidential real property used in the mining1 reclaiming1 or recycling of critical minerals and metals within the ,united ,states 7#a7 ,in general ,section #afh of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is further amended by adding at the end the following new subsection3 7o7 ,special allowance for nonresidential real property used in the mining1 reclaiming1 or recycling of critical minerals and metals within the ,united ,states 7#a7 ,new structures ,in the case of any qualified real property-- 7,a7 7i7 if such property is placed in service on or after the date of enactment of this subsection1 the depreciation deduction provided by section #afg7;a7 for the taxable year in which such property is placed in service shall include an allowance equal to #ajj percent of the adjusted basis of such property1 or 7ii7 if such property was placed in service before the date of enactment of this subsection1 the depreciation deduction provided by section #afg7;a7 for the first taxable year beginning after such date shall include an allowance equal to #ajj percent of the adjusted basis of such property1 and 7,b7 the adjusted basis of such property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year4 7#b7 ,qualified real property ,for purposes of this subsection1 the term qualified real property means any nonresidential real property which is substantially involved in mining1 reclaiming1 or recycling critical minerals and metals 7as defined in subsection 7k77#aa77;,b77 from deposits in the ,united ,states4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjai4 7c7 ,deduction for purchase of critical minerals and metals mined1 reclaimed1 or recycled within the ,united ,states 7#a7 ,in general ,part ,,vi of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #agf the following new section3 #agg4 ,deduction for purchase of critical minerals and metals mined1 reclaimed1 or recycled within the ,united ,states 7a7 ,allowance of deduction ,there shall be allowed as a deduction for the taxable year an amount equal to #bjj percent of the cost paid or incurred by the taxpayer for the purchase or acquisition of critical minerals and metals 7as defined in section #afh7k77#aa77;,b77 which have been mined1 reclaimed1 or recycled from deposits in the ,united ,states4 7b7 ,application with other deductions ,no deduction shall be allowed under any other provision of this chapter with respect to any expenditure with respect to which a deduction is allowed or allowable under this section to the taxpayer4 4 7#b7 ,conforming amendment ,the table of sections for part ,,vi of subchapter ,b of chapter #a of such ,code is amended by inserting after the item relating to section #agf the following new item3 ,sec4 #agg4 ,deduction for purchase of critical minerals and metals mined1 reclaimed1 or recycled within the ,united ,states4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to amounts paid or incurred after ,december #ca1 #bjai4 7d7 ,modification of prohibition on acquisition of certain sensitive materials 7#a7 ,extension of prohibition to mined1 refined1 and separated materials ,subsection 7a77#a7 of section #becc;c of title #aj1 ,united ,states ,code1 is amended by striking melted or produced and inserting mined1 refined1 separated1 melted1 or produced4 7#b7 ,commercially available off-the-,shelf item exception ,subsection 7c77#c77;,a77i7 of such section is amended by striking #ej percent or more tungsten and inserting #ej percent or more covered material4 7e7 ,grant program for development of critical minerals and metals 7#a7 ,establishment ,the ,secretary of ,defense1 in consultation with the ,secretary of the ,interior1 shall establish a grant program to finance pilot projects for the development of critical minerals and metals in the ,united ,states4 7#b7 ,limitation on grant awards ,a grant awarded under paragraph 7#a7 may not exceed #aj1jjj1jjj4 7#c7 ,economic viability ,in awarding grants under paragraph 7#a71 the ,secretary of ,defense shall give priority to projects the ,secretary determines are likely to be economically viable over the long term4 7#d7 ,secondary recovery ,in awarding grants under paragraph 7#a7 during a fiscal year1 the ,secretary of ,defense shall seek to award not less than #cj percent of the total amount of grants awarded during that fiscal year for projects relating to secondary recovery of critical minerals and metals4 7#e7 ,authorization of appropriations ,there are authorized to be appropriated to the ,secretary of ,defense #ej1jjj1jjj for each of fiscal years #bjba through #bjbd to carry out the grant program established under paragraph 7#a74 7#f7 ,definitions ,in this section3 7,a7 ,critical minerals and metals ,the term critical minerals and metals means cerium1 cobalt1 dysprosium1 erbium1 europium1 gadolinium1 graphite1 holmium1 lanthanum1 lithium1 lutetium1 manganese1 neodymium1 praseodymium1 promethium1 samarium1 scandium1 terbium1 thulium1 ytterbium1 and yttrium4 7,b7 ,secondary recovery ,the term secondary recovery means the recovery of minerals and metals from discarded end-use products or from waste products produced during the metal refining and manufacturing process1 including from mine waste piles1 acid mine drainage sludge1 or byproducts produced through legacy mining and metallurgy activities4 #bjd4 ,eligibility of #eja7;c77#f7 organizations for loans under the paycheck protection program ,section #g7;a77#cf77;,d7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf77;,d77 is amended-- 7#a7 in clause 7v71 by inserting or whether an entity described in clause 7vii7 employs not more than #cjj employees1 after clause 7i77,i712 and 7#b7 by adding at the end the following3 7vii7 ,eligibility for certain #eja7;c77#f7 organizations 7,i7 ,in general ,except as provided in subclause 7,,ii71 any organization that is described in section #eja7;c77#f7 of the ,internal ,revenue ,code of #aihf and that is exempt from taxation under section #eja7;a7 of such ,code 7excluding professional football leagues and organizations with the purpose of promoting or participating in a political campaign or other activity7 shall be eligible to receive a covered loan if-- 7aa7 the organization does not receive more than #aj percent of its receipts from lobbying activities2 7bb7 the lobbying activities of the organization do not comprise more than #aj percent of the total activities of the organization2 and 7cc7 the organization employs not more than #cjj employees4 7,,ii7 ,destination marketing organizations ,during the covered period1 any destination marketing organization shall be eligible to receive a covered loan if-- 7aa7 the destination marketing organization does not receive more than #aj percent of its receipts from lobbying activities2 7bb7 the lobbying activities of the destination marketing organization do not comprise more than #aj percent of the total activities of the organization2 7cc7 the destination marketing organization employs not more than #cjj employees2 and 7dd7 the destination marketing organization-- 7,,aa7 is described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf and is exempt from taxation under section #eja7;a7 of such ,code2 or 7,,bb7 is a quasi-governmental entity or is a political subdivision of a ,state or local government1 including any instrumentality of those entities4 7,,iii7 ,timing of application ,any organization that is eligible to receive a covered loan by reason of this clause shall submit an application for such loan not later than ,september #cj1 #bjbj4 4 #bje4 ,,lift ,,up ,act 7a7 ,short title ,this section may be cited as the ,loan ,interest ,forgiveness for ,taxpayers ,under a ,pandemic ,act or the ,,lift ,,up ,act4 7b7 ,in general ,section #aaab7;a7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended-- 7#a7 in paragraph 7#a71 by striking and at the end2 7#b7 in paragraph 7#b71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7#c7 made during the period beginning on ,january #a1 #bjae1 and ending on the day before the date of enactment of this paragraph-- 7,a7 to a business concern under section #g7;b77#a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b77#a77 that is unrelated to ,,covid-#ai2 or 7,b7 under section #g7;b77#b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b77#b77 that is unrelated to ,,covid-#ai4 4 #bjf4 ,,reins ,act 7a7 ,short title ,this section may be cited as the ,regulations from the ,executive in ,need of ,scrutiny ,act of #bjbj4 7b7 ,purpose ,the purpose of this section is to increase accountability for and transparency in the ,federal regulatory process4 ,section #a of article ,i of the ,united ,states ,constitution grants all legislative powers to ,congress4 ,over time1 ,congress has excessively delegated its constitutional charge while failing to conduct appropriate oversight and retain accountability for the content of the laws it passes4 ,by requiring a vote in ,congress1 the ,,reins ,act will result in more carefully drafted and detailed legislation1 an improved regulatory process1 and a legislative branch that is truly accountable to the ,american people for the laws imposed upon them4 7c7 ,congressional review of agency rulemaking ,chapter #h of title #e1 ,united ,states ,code1 is amended to read as follows3 #h ,congressional ,review of ,agency ,rulemaking ,sec4#hja4 ,congressional review4#hjb4 ,congressional approval procedure for major rules4#hjc4 ,congressional disapproval procedure for nonmajor rules4#hjd4 ,definitions4#hje4 ,judicial review4#hjf4 ,exemption for monetary policy4#hjg4 ,effective date of certain rules4 #hja4 ,congressional review 7a7 7#a7 7,a7 ,before a rule may take effect1 the ,federal agency promulgating such rule shall publish in the ,federal ,register a list of information on which the rule is based1 including data1 scientific and economic studies1 and cost-benefit analyses1 and identify how the public can access such information online1 and shall submit to each ,house of the ,congress and to the ,comptroller ,general a report containing-- 7i7 a copy of the rule2 7ii7 a concise general statement relating to the rule2 7iii7 a classification of the rule as a major or nonmajor rule1 including an explanation of the classification specifically addressing each criteria for a major rule contained within subparagraphs 7,a7 through 7,c7 of section #hjd7b72 7iv7 a list of any other related regulatory actions intended to implement the same statutory provision or regulatory objective as well as the individual and aggregate economic effects of those actions2 and 7v7 the proposed effective date of the rule4 7,b7 ,on the date of the submission of the report under subparagraph 7,a71 the ,federal agency promulgating the rule shall submit to the ,comptroller ,general and make available to each ,house of ,congress-- 7i7 a complete copy of the cost-benefit analysis of the rule1 if any1 including an analysis of any jobs added or lost1 differentiating between public and private sector jobs2 7ii7 the agency's actions pursuant to sections #fjc1 #fjd1 #fje1 #fjg1 and #fji of this title2 7iii7 the agency's actions pursuant to sections #bjb1 #bjc1 #bjd1 and #bje of the ,unfunded ,mandates ,reform ,act of #aiie2 and 7iv7 any other relevant information or requirements under any other ,act and any relevant ,executive orders4 7,c7 ,upon receipt of a report submitted under subparagraph 7,a71 each ,house shall provide copies of the report to the chairman and ranking member of each standing committee with jurisdiction under the rules of the ,house of ,representatives or the ,senate to report a bill to amend the provision of law under which the rule is issued4 7#b7 7,a7 ,the ,comptroller ,general shall provide a report on each major rule to the committees of jurisdiction by the end of #ae calendar days after the submission or publication date4 ,the report of the ,comptroller ,general shall include an assessment of the agency's compliance with procedural steps required by paragraph 7#a77;,b7 and an assessment of whether the major rule imposes any new limits or mandates on private-sector activity4 7,b7 ,federal agencies shall cooperate with the ,comptroller ,general by providing information relevant to the ,comptroller ,general's report under subparagraph 7,a74 7#c7 ,a major rule relating to a report submitted under paragraph 7#a7 shall take effect upon enactment of a joint resolution of approval described in section #hjb or as provided for in the rule following enactment of a joint resolution of approval described in section #hjb1 whichever is later4 7#d7 ,a nonmajor rule shall take effect as provided by section #hjc after submission to ,congress under paragraph 7#a74 7#e7 ,if a joint resolution of approval relating to a major rule is not enacted within the period provided in subsection 7b77#b71 then a joint resolution of approval relating to the same rule may not be considered under this chapter in the same ,congress by either the ,house of ,representatives or the ,senate4 7b7 7#a7 ,a major rule shall not take effect unless the ,congress enacts a joint resolution of approval described under section #hjb4 7#b7 ,if a joint resolution described in subsection 7a7 is not enacted into law by the end of #gj session days or legislative days1 as applicable1 beginning on the date on which the report referred to in subsection 7a77#a77;,a7 is received by ,congress 7excluding days either ,house of ,congress is adjourned for more than #c days during a session of ,congress71 then the rule described in that resolution shall be deemed not to be approved and such rule shall not take effect4 7c7 7#a7 ,notwithstanding any other provision of this section 7except subject to paragraph 7#c771 a major rule may take effect for one #ij-;calendar-day period if the ,president makes a determination under paragraph 7#b7 and submits written notice of such determination to the ,congress4 7#b7 ,paragraph 7#a7 applies to a determination made by the ,president by ,executive order that the major rule should take effect because such rule is-- 7,a7 necessary because of an imminent threat to health or safety or other emergency2 7,b7 necessary for the enforcement of criminal laws2 7,c7 necessary for national security2 or 7,d7 issued pursuant to any statute implementing an international trade agreement4 7#c7 ,an exercise by the ,president of the authority under this subsection shall have no effect on the procedures under section #hjb4 7d7 7#a7 ,in addition to the opportunity for review otherwise provided under this chapter1 in the case of any rule for which a report was submitted in accordance with subsection 7a77#a77;,a7 during the period beginning on the date occurring-- 7,a7 in the case of the ,senate1 #fj session days2 or 7,b7 in the case of the ,house of ,representatives1 #fj legislative days1 before the date the ,congress is scheduled to adjourn a session of ,congress through the date on which the same or succeeding ,congress first convenes its next session1 sections #hjb and #hjc shall apply to such rule in the succeeding session of ,congress4 7#b7 7,a7 ,in applying sections #hjb and #hjc for purposes of such additional review1 a rule described under paragraph 7#a7 shall be treated as though-- 7i7 such rule were published in the ,federal ,register on-- 7,i7 in the case of the ,senate1 the #aeth session day2 or 7,,ii7 in the case of the ,house of ,representatives1 the #aeth legislative day1 after the succeeding session of ,congress first convenes2 and 7ii7 a report on such rule were submitted to ,congress under subsection 7a77#a7 on such date4 7,b7 ,nothing in this paragraph shall be construed to affect the requirement under subsection 7a77#a7 that a report shall be submitted to ,congress before a rule can take effect4 7#c7 ,a rule described under paragraph 7#a7 shall take effect as otherwise provided by law 7including other subsections of this section74 #hjb4 ,congressional approval procedure for major rules 7a7 7#a7 ,for purposes of this section1 the term joint resolution means only a joint resolution addressing a report classifying a rule as major pursuant to section #hja7;a77#a77;,a77iii7 that-- 7,a7 bears no preamble2 7,b7 bears the following title 7with blanks filled as appropriate73 ,approving the rule submitted by relating to 42 7,c7 includes after its resolving clause only the following 7with blanks filled as appropriate73 ,that ,congress approves the rule submitted by relating to 42 and 7,d7 is introduced pursuant to paragraph 7#b74 7#b7 ,after a ,house of ,congress receives a report classifying a rule as major pursuant to section #hja7;a77#a77;,a77iii71 the majority leader of that ,house 7or his or her respective designee7 shall introduce 7by request1 if appropriate7 a joint resolution described in paragraph 7#a7-- 7,a7 in the case of the ,house of ,representatives1 within #c legislative days2 and 7,b7 in the case of the ,senate1 within #c session days4 7#c7 ,a joint resolution described in paragraph 7#a7 shall not be subject to amendment at any stage of proceeding4 7b7 ,a joint resolution described in subsection 7a7 shall be referred in each ,house of ,congress to the committees having jurisdiction over the provision of law under which the rule is issued4 7c7 ,in the ,senate1 if the committee or committees to which a joint resolution described in subsection 7a7 has been referred have not reported it at the end of #ae session days after its introduction1 such committee or committees shall be automatically discharged from further consideration of the resolution and it shall be placed on the calendar4 ,a vote on final passage of the resolution shall be taken on or before the close of the #aeth session day after the resolution is reported by the committee or committees to which it was referred1 or after such committee or committees have been discharged from further consideration of the resolution4 7d7 7#a7 ,in the ,senate1 when the committee or committees to which a joint resolution is referred have reported1 or when a committee or committees are discharged 7under subsection 7c77 from further consideration of a joint resolution described in subsection 7a71 it is at any time thereafter in order 7even though a previous motion to the same effect has been disagreed to7 for a motion to proceed to the consideration of the joint resolution1 and all points of order against the joint resolution 7and against consideration of the joint resolution7 are waived4 ,the motion is not subject to amendment1 or to a motion to postpone1 or to a motion to proceed to the consideration of other business4 ,a motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order4 ,if a motion to proceed to the consideration of the joint resolution is agreed to1 the joint resolution shall remain the unfinished business of the ,senate until disposed of4 7#b7 ,in the ,senate1 debate on the joint resolution1 and on all debatable motions and appeals in connection therewith1 shall be limited to not more than #b hours1 which shall be divided equally between those favoring and those opposing the joint resolution4 ,a motion to further limit debate is in order and not debatable4 ,an amendment to1 or a motion to postpone1 or a motion to proceed to the consideration of other business1 or a motion to recommit the joint resolution is not in order4 7#c7 ,in the ,senate1 immediately following the conclusion of the debate on a joint resolution described in subsection 7a71 and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the ,senate1 the vote on final passage of the joint resolution shall occur4 7#d7 ,appeals from the decisions of the ,chair relating to the application of the rules of the ,senate to the procedure relating to a joint resolution described in subsection 7a7 shall be decided without debate4 7e7 ,in the ,house of ,representatives1 if any committee to which a joint resolution described in subsection 7a7 has been referred has not reported it to the ,house at the end of #ae legislative days after its introduction1 such committee shall be discharged from further consideration of the joint resolution1 and it shall be placed on the appropriate calendar4 ,on the second and fourth ,thursdays of each month it shall be in order at any time for the ,speaker to recognize a ,member who favors passage of a joint resolution that has appeared on the calendar for at least #e legislative days to call up that joint resolution for immediate consideration in the ,house without intervention of any point of order4 ,when so called up a joint resolution shall be considered as read and shall be debatable for #a hour equally divided and controlled by the proponent and an opponent1 and the previous question shall be considered as ordered to its passage without intervening motion4 ,it shall not be in order to reconsider the vote on passage4 ,if a vote on final passage of the joint resolution has not been taken by the third ,thursday on which the ,speaker may recognize a ,member under this subsection1 such vote shall be taken on that day4 7f7 7#a7 ,if1 before passing a joint resolution described in subsection 7a71 one ,house receives from the other a joint resolution having the same text1 then-- 7,a7 the joint resolution of the other ,house shall not be referred to a committee2 and 7,b7 the procedure in the receiving ,house shall be the same as if no joint resolution had been received from the other ,house until the vote on passage1 when the joint resolution received from the other ,house shall supplant the joint resolution of the receiving ,house4 7#b7 ,this subsection shall not apply to the ,house of ,representatives if the joint resolution received from the ,senate is a revenue measure4 7g7 ,if either ,house has not taken a vote on final passage of the joint resolution by the last day of the period described in section #hja7;b77#b71 then such vote shall be taken on that day4 7h7 ,this section and section #hjc are enacted by ,congress-- 7#a7 as an exercise of the rulemaking power of the ,senate and ,house of ,representatives1 respectively1 and as such are deemed to be part of the rules of each ,house1 respectively1 but applicable only with respect to the procedure to be followed in that ,house in the case of a joint resolution described in subsection 7a7 and superseding other rules only where explicitly so2 and 7#b7 with full recognition of the constitutional right of either ,house to change the rules 7so far as they relate to the procedure of that ,house7 at any time1 in the same manner and to the same extent as in the case of any other rule of that ,house4 #hjc4 ,congressional disapproval procedure for nonmajor rules 7a7 ,for purposes of this section1 the term joint resolution means only a joint resolution introduced in the period beginning on the date on which the report referred to in section #hja7;a77#a77;,a7 is received by ,congress and ending #fj days thereafter 7excluding days either ,house of ,congress is adjourned for more than #c days during a session of ,congress71 the matter after the resolving clause of which is as follows3 ,that ,congress disapproves the nonmajor rule submitted by the relating to 1 and such rule shall have no force or effect4 7,the blank spaces being appropriately filled in74 7b7 ,a joint resolution described in subsection 7a7 shall be referred to the committees in each ,house of ,congress with jurisdiction4 7c7 ,in the ,senate1 if the committee to which is referred a joint resolution described in subsection 7a7 has not reported such joint resolution 7or an identical joint resolution7 at the end of #ae session days after the date of introduction of the joint resolution1 such committee may be discharged from further consideration of such joint resolution upon a petition supported in writing by #cj ,members of the ,senate1 and such joint resolution shall be placed on the calendar4 7d7 7#a7 ,in the ,senate1 when the committee to which a joint resolution is referred has reported1 or when a committee is discharged 7under subsection 7c77 from further consideration of a joint resolution described in subsection 7a71 it is at any time thereafter in order 7even though a previous motion to the same effect has been disagreed to7 for a motion to proceed to the consideration of the joint resolution1 and all points of order against the joint resolution 7and against consideration of the joint resolution7 are waived4 ,the motion is not subject to amendment1 or to a motion to postpone1 or to a motion to proceed to the consideration of other business4 ,a motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order4 ,if a motion to proceed to the consideration of the joint resolution is agreed to1 the joint resolution shall remain the unfinished business of the ,senate until disposed of4 7#b7 ,in the ,senate1 debate on the joint resolution1 and on all debatable motions and appeals in connection therewith1 shall be limited to not more than #aj hours1 which shall be divided equally between those favoring and those opposing the joint resolution4 ,a motion to further limit debate is in order and not debatable4 ,an amendment to1 or a motion to postpone1 or a motion to proceed to the consideration of other business1 or a motion to recommit the joint resolution is not in order4 7#c7 ,in the ,senate1 immediately following the conclusion of the debate on a joint resolution described in subsection 7a71 and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the ,senate1 the vote on final passage of the joint resolution shall occur4 7#d7 ,appeals from the decisions of the ,chair relating to the application of the rules of the ,senate to the procedure relating to a joint resolution described in subsection 7a7 shall be decided without debate4 7e7 ,in the ,senate1 the procedure specified in subsection 7c7 or 7d7 shall not apply to the consideration of a joint resolution respecting a nonmajor rule-- 7#a7 after the expiration of the #fj session days beginning with the applicable submission or publication date2 or 7#b7 if the report under section #hja7;a77#a77;,a7 was submitted during the period referred to in section #hja7;d77#a71 after the expiration of the #fj session days beginning on the #aeth session day after the succeeding session of ,congress first convenes4 7f7 ,if1 before the passage by one ,house of a joint resolution of that ,house described in subsection 7a71 that ,house receives from the other ,house a joint resolution described in subsection 7a71 then the following procedures shall apply3 7#a7 ,the joint resolution of the other ,house shall not be referred to a committee4 7#b7 ,with respect to a joint resolution described in subsection 7a7 of the ,house receiving the joint resolution-- 7,a7 the procedure in that ,house shall be the same as if no joint resolution had been received from the other ,house2 but 7,b7 the vote on final passage shall be on the joint resolution of the other ,house4 #hjd4 ,definitions ,for purposes of this chapter3 7#a7 ,the term ,federal agency means any agency as that term is defined in section #eea7a74 7#b7 ,the term major rule means any rule1 including an interim final rule1 that the ,administrator of the ,office of ,information and ,regulatory ,affairs of the ,office of ,management and ,budget finds has resulted in or is likely to result in-- 7,a7 an annual effect on the economy of #ajj million or more2 7,b7 a major increase in costs or prices for consumers1 individual industries1 ,federal1 ,state1 or local government agencies1 or geographic regions2 or 7,c7 significant adverse effects on competition1 employment1 investment1 productivity1 innovation1 or the ability of ,united ,states-based enterprises to compete with foreign-based enterprises in domestic and export markets4 7#c7 ,the term nonmajor rule means any rule that is not a major rule4 7#d7 ,the term rule has the meaning given such term in section #eea1 except that such term does not include-- 7,a7 any rule of particular applicability1 including a rule that approves or prescribes for the future rates1 wages1 prices1 services1 or allowances therefore1 corporate or financial structures1 reorganizations1 mergers1 or acquisitions thereof1 or accounting practices or disclosures bearing on any of the foregoing2 7,b7 any rule relating to agency management or personnel2 or 7,c7 any rule of agency organization1 procedure1 or practice that does not substantially affect the rights or obligations of non-agency parties4 7#e7 ,the term submission or publication date1 except as otherwise provided in this chapter1 means-- 7,a7 in the case of a major rule1 the date on which the ,congress receives the report submitted under section #hja7;a77#a72 and 7,b7 in the case of a nonmajor rule1 the later of-- 7i7 the date on which the ,congress receives the report submitted under section #hja7;a77#a72 and 7ii7 the date on which the nonmajor rule is published in the ,federal ,register1 if so published4 #hje4 ,judicial review 7a7 ,no determination1 finding1 action1 or omission under this chapter shall be subject to judicial review4 7b7 ,notwithstanding subsection 7a71 a court may determine whether a ,federal agency has completed the necessary requirements under this chapter for a rule to take effect4 7c7 ,the enactment of a joint resolution of approval under section #hjb shall not be interpreted to serve as a grant or modification of statutory authority by ,congress for the promulgation of a rule1 shall not extinguish or affect any claim1 whether substantive or procedural1 against any alleged defect in a rule1 and shall not form part of the record before the court in any judicial proceeding concerning a rule except for purposes of determining whether or not the rule is in effect4 #hjf4 ,exemption for monetary policy ,nothing in this chapter shall apply to rules that concern monetary policy proposed or implemented by the ,board of ,governors of the ,federal ,reserve ,system or the ,federal ,open ,market ,committee4 #hjg4 ,effective date of certain rules ,notwithstanding section #hja-- 7#a7 any rule that establishes1 modifies1 opens1 closes1 or conducts a regulatory program for a commercial1 recreational1 or subsistence activity related to hunting1 fishing1 or camping2 or 7#b7 any rule other than a major rule which an agency for good cause finds 7and incorporates the finding and a brief statement of reasons therefore in the rule issued7 that notice and public procedure thereon are impracticable1 unnecessary1 or contrary to the public interest1 shall take effect at such time as the ,federal agency promulgating the rule determines4 4 7d7 ,budgetary effects of rules subject to section #hjb of title #e1 ,united ,states ,code ,section #beg7;b77#b7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ijg7;b77#b77 is amended by adding at the end the following3 7,e7 ,budgetary effects of rules subject to section #hjb of title #e1 ,united ,states ,code ,any rule subject to the congressional approval procedure set forth in section #hjb of chapter #h of title #e1 ,united ,states ,code1 affecting budget authority1 outlays1 or receipts shall be assumed to be effective unless it is not approved in accordance with such section4 4 7e7 ,government ,accountability ,office study of rules 7#a7 ,in general ,the ,comptroller ,general of the ,united ,states shall conduct a study to determine1 as of the date of enactment of this ,act-- 7,a7 how many rules 7as such term is defined in section #hjd of title #e1 ,united ,states ,code7 were in effect2 7,b7 how many major rules 7as such term is defined in section #hjd of title #e1 ,united ,states ,code7 were in effect2 and 7,c7 the total estimated economic cost imposed by all such rules4 7#b7 ,report ,not later than #a year after the date of enactment of this ,act1 the ,comptroller ,general of the ,united ,states shall submit a report to ,congress that contains the findings of the study conducted under paragraph 7#a74 #bjg4 ,bank ,regulatory ,relief 7a7 ,temporary relief for community banks ,section #djab7;b77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijej7;b77#b77 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjba4 7b7 ,temporary relief from troubled debt restructurings ,section #djac7;a77#a7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijea7;a77#a77 is amended by striking ,december #ca1 #bjbj and inserting ,january #a1 #bjbb4 7c7 ,optional temporary relief from current expected credit losses ,section #djad7;b77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijeb7;b77#b77 is amended by striking ,december #ca1 #bjbj and inserting ,january #a1 #bjbc4 #bjh4 ,congressional review for coronavirus regulations 7a7 ,definitions ,in this section3 7#a7 ,agency ,the term agency has the meaning given the term in section #eea of title #e1 ,united ,states ,code4 7#b7 ,emergency period ,the term emergency period means the duration of a public health emergency declared pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 as a result of confirmed cases of #bjai novel ,coronavirus 7,,covid-#ai71 including any renewal thereof4 7#c7 ,regulation ,the term regulation has the meaning given the term rule under section #eea of title #e1 ,united ,states ,code4 7b7 ,repeal or ,modification of ,regulations during the emergency period ,any waiver or modification of any regulation which was made during the emergency period and is in effect as of the date of the enactment of this ,act shall be treated as permanent1 and such regulation shall be treated as repealed or modified1 as applicable1 as of the date of the enactment of this ,act and thereafter1 unless a ,federal ,regulatory ,review ,commission recommends the regulation should not be repealed or modified1 as applicable1 and a law is enacted confirming the recommendation4 7c7 ,federal ,regulatory ,review ,commissions 7#a7 ,establishment ,there are established ,commissions to be known as the ,federal ,regulatory ,review ,commissions4 7#b7 ,members ,each ,commission shall be composed of members of the congressional committee of each jurisdiction and the head of each agency under the jurisdiction of that committee 7in this subsection referred to as the members74 7#c7 ,information ,members may obtain information from individuals with expertise in the operations and regulations of government programs4 7#d7 ,duties of the ,commissions 7,a7 ,review of ,federal regulations ,not later than #b months after the date of enactment of this ,act1 each ,commission shall submit to the ,speaker of the ,house of ,representatives and the majority leader of the ,senate an official recommendation on the repeal or modification of each regulation waived or modified during the emergency period4 7,b7 ,extension ,the deadline in subparagraph 7,a7 may be extended for an additional month if the ,congress enacts legislation extending such deadline by a vote of a majority of the ,house of ,representatives and the ,senate4 7#e7 ,report to ,congress 7,a7 ,agency report on regulations ,not later than #a month after the date of enactment of this ,act1 the head of each agency shall submit to each congressional committee of jurisdiction a report that includes-- 7i7 an analysis of whether or not the agency can function without the regulation or with the modified regulation1 as applicable2 and 7ii7 an analysis of whether the regulation should be restored to its original state before the emergency period or should remain repealed or modified1 as applicable4 7,b7 ,public comment period required ,the head of an agency shall provide a public comment period before submitting a report pursuant to subparagraph 7,a74 7#f7 ,congressional recommendation ,not later than #a month after receiving a report from the head of each agency pursuant to paragraph 7#e71 each committee shall submit to the ,speaker of the ,house of ,representatives and the majority leader of the ,senate an official recommendation on whether or not the repealed or modified regulation should be re-established4 7#g7 ,sunset of ,commissions ,the ,commissions established in this subsection shall terminate on the final day of the final recommendation by each committee4 #bji4 ,,beat ,,china ,act 7a7 ,short title ,this section may be cited as the ,bring ,entrepreneurial ,advancements ,to ,consumers ,here ,in ,north ,america ,act or the ,,beat ,,china ,act4 7b7 ,in general ,part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #aci;,h the following new section3 #aci;,i4 ,exclusion of gain on disposition of property in connection with qualified relocation of manufacturing 7a7 ,in general ,in the case of a qualified manufacturer1 gross income shall not include gain from the sale or exchange of qualified relocation disposition property4 7b7 ,qualified relocation disposition property ,for purposes of this section-- 7#a7 ,in general ,the term qualified relocation disposition property means any property which-- 7,a7 is sold or exchanged by a qualified manufacturer in connection with a qualified relocation of manufacturing1 and 7,b7 was used by such qualified manufacturer in the trade or business of manufacturing a qualified medical product in the foreign country from which such manufacturing is being relocated4 7#b7 ,qualified relocation of manufacturing 7,a7 ,in general ,the term qualified relocation of manufacturing means1 with respect to any qualified manufacturer1 the relocation of the manufacturing of a qualified medical product from a foreign country to the ,united ,states4 7,b7 ,relocation of property not required ,for purposes of subparagraph 7,a71 manufacturing shall not fail to be treated as relocated merely because property used in such manufacturing was not relocated4 7,c7 ,relocation of not less than equivalent productive capacity required ,for purposes of subparagraph 7,a71 manufacturing shall not be treated as relocated unless the property manufactured in the ,united ,states is substantially identical to the property previously manufactured in a foreign country and the increase in the units of production of such property in the ,united ,states by the qualified manufacturer is not less than the reduction in the units of production of such property in such foreign country by such qualified manufacturer4 7c7 ,qualified manufacturer ,for purposes of this section1 the term qualified manufacturer means any person engaged in the trade or business of manufacturing a qualified medical product4 7d7 ,qualified medical product ,for purposes of this section1 the term qualified medical product means any pharmaceutical1 medical device1 or medical supply4 4 7c7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #aci;,h the following new item3 ,sec4 #aci;,i4 ,exclusion of gain on disposition of property in connection with qualified relocation of manufacturing4 4 7d7 ,effective date ,the amendments made by this section shall apply to sales and exchanges after the date of the enactment of this ,act4 #baj4 ,funding for ,,spr ,petroleum ,account 7a7 ,in general ,there is appropriated1 out of amounts in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjbj1 #c1jjj1jjj1jjj for additional amounts for the ,,spr ,petroleum ,account for necessary expenses related to the acquisition1 transportation1 and injection of domestic petroleum products pursuant to the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbja et seq471 to remain available until ,september #cj1 #bjba4 7b7 ,emergency designation ,the amount provided by this section is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,a77i774 #baa4 ,expansion of research credit for qualified small businesses 7a7 ,in general ,section #da7;h7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#c77;,a77i77,i71 by striking #e1jjj1jjj and inserting #aj1jjj1jjj1 7#b7 in paragraph 7#d77;,b77i71 by striking #bej1jjj and inserting #ejj1jjj1 and 7#c7 in paragraph 7#e77;,b77ii71 by striking #bej1jjj and inserting #ejj1jjj4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #bab4 ,extension of aviation excise tax holiday ,section #djjg of division ,a of the ,,cares ,act is amended by striking ending before ,january #a1 #bjba and inserting ending on the date that is #a year after the last day that the public health emergency declared by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj1 with respect to ,,covid-#ai1 is in effect4 ,,iii ,establishing ,long-,term ,retirement ,security #cja4 ,allowance of delay in making #bjbj retirement contributions 7a7 ,in general ,an eligible participant in #a or more applicable retirement plans may make additional contributions to such plans for any taxable year beginning in #bjba or #bjbb in an aggregate amount not exceeding the participant's unused #bjbj contribution amount4 7b7 ,treatment of contributions and plans ,for purposes of the ,internal ,revenue ,code of #aihf-- 7#a7 ,treatment of contributions ,in the case of any additional contribution to which subsection 7a7 applies-- 7,a7 such contribution shall not1 with respect to such taxable year-- 7i7 be subject to any otherwise applicable limitation contained in sections #dja7;a77#cj71 #djb7;h71 #djh1 and #dae7;c71 or 7ii7 be taken into account in applying such limitations to other contributions or benefits under such plan or any other such plan1 and 7,b7 except as provided in paragraph 7#b77;,b71 such plan shall not be treated as failing to meet the requirements of section #dja7;a77#d71 #dja7k77#c71 #dja7k77#aa71 #djc7;b77#ab71 #djh7k71 #daj7;b71 or #daf by reason of the making 7or the right to make7 such contribution4 7#b7 ,treatment of applicable plans 7,a7 ,in general ,an applicable employer plan shall not be treated as failing to meet any requirement of such ,code1 or failing to be operated in accordance with the terms of the plan1 solely because the plan-- 7i7 permits an eligible participant to make additional contributions described in subsection 7a7 for any plan year1 or 7ii7 does not make any matching contribution 7as defined in section #dja7m77#d7 of such ,code7 with respect to additional contributions described in subsection 7a7 for any plan year4 7,b7 ,nondiscrimination requirement ,the rules of section #dad7v77#d7 of such ,code shall apply for purposes of this section4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,applicable retirement plan ,the term applicable retirement plan means any plan-- 7,a7 which is-- 7i7 a plan1 arrangement1 or contract to which an elective deferral 7as defined in section #dja7;g77#c7 of the ,internal ,revenue ,code of #aihf7 may be made1 or 7ii7 an individual retirement plan 7as defined in section #ggja7;a77#cg7 of such ,code71 and 7,b7 which allows additional contributions under this section to be made to such plan4 7#b7 ,eligible participant ,the term eligible participant means1 with respect to any taxable year beginning in #bjba or #bjbb1 a participant in a plan-- 7,a7 who has an unused #bjbj contribution amount1 and 7,b7 with respect to whom no other elective deferrals 7or in the case of an individual retirement plan1 no other contributions7 may1 without regard to this section1 be made to the plan for such taxable year by reason of any applicable limitation described in subsection 7b77#a77;,a77i7 or any comparable limitation or restriction contained in the terms of the plan4 ,in determining whether a participant is an eligible participant1 the administrator of an applicable retirement plan may rely on a participant's certification that the participant satisfies the requirements of this paragraph4 7#c7 ,unused #bjbj contribution amount 7,a7 ,in general ,the term unused #bjbj contribution amount means1 with respect to any applicable participant1 the excess 7if any7 for the participant's last taxable year beginning in #bjbj of-- 7i7 in the case of-- 7,i7 the applicable retirement plans described in paragraph 7#a77;,a77i7 of such participant1 the applicable limitations described in subsection 7b77#a77;,a77i7 on aggregate contributions to such plans for such taxable year1 and 7,,ii7 the individual retirement plans of such participant1 the applicable limitations described in subsection 7b77#a77;,a77i7 on aggregate contributions to such plans for such taxable year1 over 7ii7 the aggregate contributions to such applicable retirement plans or individual retirement plans1 whichever is applicable1 for such taxable year 7other than rollover contributions not taken into account in applying such limitations under such ,code74 7,b7 ,reductions for previously used amounts ,the unused #bjbj contribution amount for any taxable year beginning in #bjba or #bjbb shall be reduced by the portion of such amount taken into account under this section for all preceding taxable years4 7,c7 ,secretarial assistance ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall include1 with returns of ,federal individual income tax 7or accompanying forms or instructions7 for taxable years beginning in #bjbj and #bjba1 forms or other materials which will assist participants in simply computing their unused #bjbj contribution amount for each taxable year beginning in #bjba or #bjbb4 7d7 ,effective dates 7#a7 ,in general ,this section shall apply for years beginning after ,december #ca1 #bjbj4 7#b7 ,provisions relating to plan or contract amendments 7,a7 ,in general ,if this paragraph applies to any plan or contract amendment-- 7i7 such plan or contract shall not fail to be treated as being operated in accordance with the terms of the plan during the period described in subparagraph 7,b77ii7 solely because the plan operates in accordance with this section1 and 7ii7 except as provided by the ,secretary of the ,treasury 7or the ,secretary's delegate71 such plan or contract shall not fail to meet the requirements of section #daa7;d77#f7 of the ,internal ,revenue ,code of #aihf and section #bjd7;g7 of the ,employee ,retirement ,income ,security ,act of #aigd by reason of such amendment4 7,b7 ,amendments to which paragraph applies 7i7 ,in general ,this paragraph shall apply to any amendment to any plan or annuity contract which-- 7,i7 is made pursuant to the provisions of this section1 and 7,,ii7 is made on or before the last day of the first plan year beginning on or after ,january #a1 #bjbb4 ,in the case of a governmental plan1 subclause 7,,ii7 shall be applied by substituting #bjbd for #bjbb4 7ii7 ,conditions ,this paragraph shall not apply to any amendment unless during the period beginning on the effective date of the amendment and ending on ,december #ca1 #bjbb1 the plan or contract is operated as if such plan or contract amendment were in effect4 #cjb4 ,conversion of certain #bjbj distributions to qualified loans for purposes of ,,cares ,act 7a7 ,in general ,at the election of any individual1 any distribution from a qualified employer plan 7as defined in section #gb7p77#d7 of the ,internal ,revenue ,code of #aihf7 which is made on or after ,january #a1 #bjbj1 and before the date of the enactment of this ,act may be treated for purposes of such ,code and section #bbjb7;b7 of the ,,cares ,act as a loan to which paragraphs 7#a7 and 7#b7 of such section #bbjb7;b7 apply4 7b7 ,limitation ,subsection 7a7 shall apply only to so much of any such distributions as in the aggregate does not exceed the limitation determined under section #gb7p77#b77;,a7 of the ,internal ,revenue ,code of #aihf1 applied-- 7#a7 by substituting #ajj1jjj for #ej1jjj in clause 7i7 thereof1 and 7#b7 by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan in clause 7ii7 thereof4 7c7 ,timing of loan ,if subsection 7a7 applies to any distribution1 the individual shall be treated-- 7#a7 as not having received a distribution1 and 7#b7 as having received a loan on the date the original distribution was made4 7d7 ,employer consent1 etc ,subsection 7a7 shall not apply to any distribution unless the employer of the individual consents to the treatment of such distribution as a loan from the plan4 ,such consent may apply to the application of either paragraph 7#a7 or 7#b7 of section #bbjb7;b7 of the ,,cares ,act1 or both1 with respect to any distribution4 #cjc4 ,indexing of certain assets for purposes of determining gain or loss 7a7 ,in ,general ,part ,,ii of subchapter ,o of chapter #a of the ,internal ,revenue ,code of #aihf 7relating to basis rules of general application7 is amended by redesignating section #ajbc as section #ajbd and by inserting after section #ajbb the following new section3 #ajbc4 ,indexing of certain assets for purposes of determining gain or loss 7a7 ,general rule 7#a7 ,indexed basis substituted for adjusted basis ,solely for purposes of determining gain or loss on the sale or other disposition by a taxpayer 7other than a corporation7 of an indexed asset which has been held for more than #c years1 the indexed basis of the asset shall be substituted for its adjusted basis4 7#b7 ,exception for depreciation1 etc ,the deductions for depreciation1 depletion1 and amortization shall be determined without regard to the application of paragraph 7#a7 to the taxpayer or any other person4 7#c7 ,written documentation requirement ,paragraph 7#a7 shall apply only with respect to indexed assets for which the taxpayer has written documentation of the original purchase price paid or incurred by the taxpayer to acquire such asset4 7b7 ,indexed asset 7#a7 ,in general ,for purposes of this section1 the term indexed asset means-- 7,a7 common stock in a ,c corporation 7other than a foreign corporation71 or 7,b7 tangible property1 which is a capital asset or property used in the trade or business 7as defined in section #abca7;b774 7#b7 ,stock in certain foreign corporations included ,for purposes of this section-- 7,a7 ,in general ,the term indexed asset includes common stock in a foreign corporation which is regularly traded on an established securities market4 7,b7 ,exception ,subparagraph 7,a7 shall not apply to-- 7i7 stock of a foreign investment company1 7ii7 stock in a passive foreign investment company 7as defined in section #abif71 7iii7 stock in a foreign corporation held by a ,united ,states person who meets the requirements of section #abdh7;a77#b71 and 7iv7 stock in a foreign personal holding company4 7,c7 ,treatment of ,american depository receipts ,an ,american depository receipt for common stock in a foreign corporation shall be treated as common stock in such corporation4 7c7 ,indexed basis ,for purposes of this section-- 7#a7 ,general rule ,the indexed basis for any asset is-- 7,a7 the adjusted basis of the asset1 increased by 7,b7 the applicable inflation adjustment4 7#b7 ,applicable inflation adjustment ,the applicable inflation adjustment for any asset is an amount equal to-- 7,a7 the adjusted basis of the asset1 multiplied by 7,b7 the percentage 7if any7 by which-- 7i7 the gross domestic product deflator for the last calendar quarter ending before the asset is disposed of1 exceeds 7ii7 the gross domestic product deflator for the last calendar quarter ending before the asset was acquired by the taxpayer4 ,the percentage under subparagraph 7,b7 shall be rounded to the nearest #a_/aj of #a percentage point4 7#c7 ,gross domestic product deflator ,the gross domestic product deflator for any calendar quarter is the implicit price deflator for the gross domestic product for such quarter 7as shown in the last revision thereof released by the ,secretary of ,commerce before the close of the following calendar quarter74 7d7 ,suspension of holding period where diminished risk of loss2 treatment of short sales 7#a7 ,in general ,if the taxpayer 7or a related person7 enters into any transaction which substantially reduces the risk of loss from holding any asset1 such asset shall not be treated as an indexed asset for the period of such reduced risk4 7#b7 ,short sales 7,a7 ,in general ,in the case of a short sale of an indexed asset with a short sale period in excess of #c years1 for purposes of this title1 the amount realized shall be an amount equal to the amount realized 7determined without regard to this paragraph7 increased by the applicable inflation adjustment4 ,in applying subsection 7c77#b7 for purposes of the preceding sentence1 the date on which the property is sold short shall be treated as the date of acquisition and the closing date for the sale shall be treated as the date of disposition4 7,b7 ,short sale period ,for purposes of subparagraph 7,a71 the short sale period begins on the day that the property is sold and ends on the closing date for the sale4 7e7 ,treatment of regulated investment companies and real estate investment trusts 7#a7 ,adjustments at entity level 7,a7 ,in general ,except as otherwise provided in this paragraph1 the adjustment under subsection 7a7 shall be allowed to any qualified investment entity 7including for purposes of determining the earnings and profits of such entity74 7,b7 ,exception for corporate shareholders ,under regulations-- 7i7 in the case of a distribution by a qualified investment entity 7directly or indirectly7 to a corporation-- 7,i7 the determination of whether such distribution is a dividend shall be made without regard to this section1 and 7,,ii7 the amount treated as gain by reason of the receipt of any capital gain dividend shall be increased by the percentage by which the entity's net capital gain for the taxable year 7determined without regard to this section7 exceeds the entity's net capital gain for such year determined with regard to this section1 and 7ii7 there shall be other appropriate adjustments 7including deemed distributions7 so as to ensure that the benefits of this section are not allowed 7directly or indirectly7 to corporate shareholders of qualified investment entities4 ,for purposes of the preceding sentence1 any amount includible in gross income under section #heb7;b77#c77;,d7 shall be treated as a capital gain dividend and an ,s corporation shall not be treated as a corporation4 7,c7 ,exception for qualification purposes ,this section shall not apply for purposes of sections #hea7;b7 and #hef7;c74 7,d7 ,exception for certain taxes imposed at entity level 7i7 ,tax on failure to distribute entire gain ,if any amount is subject to tax under section #heb7;b77#c77;,a7 for any taxable year1 the amount on which tax is imposed under such section shall be increased by the percentage determined under subparagraph 7,b77i77,,ii74 ,a similar rule shall apply in the case of any amount subject to tax under paragraph 7#b7 or 7#c7 of section #heg7;b7 to the extent attributable to the excess of the net capital gain over the deduction for dividends paid determined with reference to capital gain dividends only4 ,the first sentence of this clause shall not apply to so much of the amount subject to tax under section #heb7;b77#c77;,a7 as is designated by the company under section #heb7;b77#c77;,d74 7ii7 ,other taxes ,this section shall not apply for purposes of determining the amount of any tax imposed by paragraph 7#d71 7#e71 or 7#f7 of section #heg7;b74 7#b7 ,adjustments to interests held in entity 7,a7 ,regulated investment companies ,stock in a regulated investment company 7within the meaning of section #hea7 shall be an indexed asset for any calendar quarter in the same ratio as-- 7i7 the average of the fair market values of the indexed assets held by such company at the close of each month during such quarter1 bears to 7ii7 the average of the fair market values of all assets held by such company at the close of each such month4 7,b7 ,real estate investment trusts ,stock in a real estate investment trust 7within the meaning of section #hef7 shall be an indexed asset for any calendar quarter in the same ratio as-- 7i7 the fair market value of the indexed assets held by such trust at the close of such quarter1 bears to 7ii7 the fair market value of all assets held by such trust at the close of such quarter4 7,c7 ,ratio of #hj percent or more ,if the ratio for any calendar quarter determined under subparagraph 7,a7 or 7,b7 would 7but for this subparagraph7 be #hj percent or more1 such ratio for such quarter shall be #ajj percent4 7,d7 ,ratio of #bj percent or less ,if the ratio for any calendar quarter determined under subparagraph 7,a7 or 7,b7 would 7but for this subparagraph7 be #bj percent or less1 such ratio for such quarter shall be zero4 7,e7 ,look-thru of partnerships ,for purposes of this paragraph1 a qualified investment entity which holds a partnership interest shall be treated 7in lieu of holding a partnership interest7 as holding its proportionate share of the assets held by the partnership4 7#c7 ,treatment of return of capital distributions ,except as otherwise provided by the ,secretary1 a distribution with respect to stock in a qualified investment entity which is not a dividend and which results in a reduction in the adjusted basis of such stock shall be treated as allocable to stock acquired by the taxpayer in the order in which such stock was acquired4 7#d7 ,qualified investment entity ,for purposes of this subsection1 the term qualified investment entity means-- 7,a7 a regulated investment company 7within the meaning of section #hea71 and 7,b7 a real estate investment trust 7within the meaning of section #hef74 7f7 ,other pass-,thru entities 7#a7 ,partnerships 7,a7 ,in general ,in the case of a partnership1 the adjustment made under subsection 7a7 at the partnership level shall be passed through to the partners4 7,b7 ,special rule in the case of section #ged elections ,in the case of a transfer of an interest in a partnership with respect to which the election provided in section #ged is in effect-- 7i7 the adjustment under section #gdc7;b77#a7 shall1 with respect to the transferor partner1 be treated as a sale of the partnership assets for purposes of applying this section1 and 7ii7 with respect to the transferee partner1 the partnership's holding period for purposes of this section in such assets shall be treated as beginning on the date of such adjustment4 7#b7 ,s corporations ,in the case of an ,s corporation1 the adjustment made under subsection 7a7 at the corporate level shall be passed through to the shareholders4 ,this section shall not apply for purposes of determining the amount of any tax imposed by section #acgd or #acge4 7#c7 ,common trust funds ,in the case of a common trust fund1 the adjustment made under subsection 7a7 at the trust level shall be passed through to the participants4 7#d7 ,indexing adjustment disregarded in determining loss on sale of interest in entity ,notwithstanding the preceding provisions of this subsection1 for purposes of determining the amount of any loss on a sale or exchange of an interest in a partnership1 ,s corporation1 or common trust fund1 the adjustment made under subsection 7a7 shall not be taken into account in determining the adjusted basis of such interest4 7g7 ,dispositions between related persons 7#a7 ,in general ,this section shall not apply to any sale or other disposition of property between related persons except to the extent that the basis of such property in the hands of the transferee is a substituted basis4 7#b7 ,related persons defined ,for purposes of this section1 the term related persons means-- 7,a7 persons bearing a relationship set forth in section #bfg7;b71 and 7,b7 persons treated as single employer under subsection 7b7 or 7c7 of section #dad4 7h7 ,transfers ,to increase indexing adjustment ,if any person transfers cash1 debt1 or any other property to another person and the principal purpose of such transfer is to secure or increase an adjustment under subsection 7a71 the ,secretary may disallow part or all of such adjustment or increase4 7i7 ,special rules ,for purposes of this section-- 7#a7 ,treatment of improvements1 etc ,if there is an addition to the adjusted basis of any tangible property or of any stock in a corporation during the taxable year by reason of an improvement to such property or a contribution to capital of such corporation-- 7,a7 such addition shall never be taken into account under subsection 7c77#a77;,a7 if the aggregate amount thereof during the taxable year with respect to such property or stock is less than #a1jjj1 and 7,b7 such addition shall be treated as a separate asset acquired at the close of such taxable year if the aggregate amount thereof during the taxable year with respect to such property or stock is #a1jjj or more4 ,a rule similar to the rule of the preceding sentence shall apply to any other portion of an asset to the extent that separate treatment of such portion is appropriate to carry out the purposes of this section4 7#b7 ,assets which are not indexed assets throughout holding period ,the applicable inflation adjustment shall be appropriately reduced for periods during which the asset was not an indexed asset4 7#c7 ,treatment of certain distributions ,a distribution with respect to stock in a corporation which is not a dividend shall be treated as a disposition4 7#d7 ,section cannot increase ordinary loss ,to the extent that 7but for this paragraph7 this section would create or increase a net ordinary loss to which section #abca7;a77#b7 applies or an ordinary loss to which any other provision of this title applies1 such provision shall not apply4 ,the taxpayer shall be treated as having a long-term capital loss in an amount equal to the amount of the ordinary loss to which the preceding sentence applies4 7#e7 ,acquisition date where there has been prior application of subsection 7a77#a7 with respect to the taxpayer ,if there has been a prior application of subsection 7a77#a7 to an asset while such asset was held by the taxpayer1 the date of acquisition of such asset by the taxpayer shall be treated as not earlier than the date of the most recent such prior application4 7j7 ,regulations ,the ,secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section4 4 7b7 ,clerical amendment ,the table of sections for part ,,ii of subchapter ,o of chapter #a of the ,internal ,revenue ,code of #aihf is amended by striking the item relating to section #ajbc and by inserting after the item relating to section #ajbb the following new item3 ,sec4 #ajbc4 ,indexing of certain assets for purposes of determining gain or loss4,sec4 #ajbd4 ,cross references4 4 7c7 ,effective date ,the amendments made by this section shall apply to indexed assets acquired by the taxpayer after ,december #ca1 #bjbj1 in taxable years ending after such date4 #cjd4 ,retirement freedom ,any individual who is otherwise entitled to benefits under part ,a of title ,,xviii of the ,social ,security ,act may elect 7in such form and manner as may be specified by the ,secretary of ,health and ,human ,services7 to opt out of such entitlement4 ,notwithstanding any other provision of law1 in the case of an individual who makes such an election1 such individual-- 7#a7 may 7in such form and manner as may be specified by the ,secretary7 subsequently choose to end such election and opt back into such entitlement 7in accordance with a process determined by the ,secretary7 without being subject to any penalty2 7#b7 shall not be required to opt out of benefits under title ,,ii of such ,act as a condition for making such election2 and 7#c7 shall not be required to repay any amount paid under such part ,a for items and services furnished prior to making such election4 ,,iv ,for ,our ,children3 ,safely ,returning ,kids to ,school #dja4 ,education ,freedom ,scholarships and ,opportunity 7a7 ,emergency education freedom grants 7#a7 ,definitions ,in this subsection3 7,a7 ,definitions from the ,internal ,revenue ,code of #aihf ,the definitions in section #be;,e7c7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7b71 shall apply to this subsection1 except as otherwise provided4 7,b7 ,emergency education freedom grant funds ,the term emergency education freedom grant funds means the amount of funds available under paragraph 7#b77;,a7 for this subsection that are not reserved under paragraph 7#c77;,a77i74 7,c7 ,secretary ,the term ,secretary means the ,secretary of ,education4 7,d7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico4 7#b7 ,grants 7,a7 ,program authorized ,from any amounts appropriated for section #ahjjc of division ,b of the ,,cares ,act 7,public ,law #aaf-acf7 on or after the date of enactment of this ,act1 the ,secretary shall1 notwithstanding any other provision of title ,,xviii of division ,b of the ,,cares ,act1 use #aj percent of such amounts to carry out paragraph 7#c7 and award emergency education freedom grants to ,states with approved applications1 in order to enable the ,states to award subgrants to eligible scholarship-granting organizations under paragraph 7#d74 7,b7 ,timing ,the ,secretary shall make the allotments required under this paragraph by not later than #cj days after the date of enactment of this ,act4 7#c7 ,reservation and allotments 7,a7 ,in general ,from the amounts made available under paragraph 7#b77;,a71 the ,secretary shall-- 7i7 reserve-- 7,i7 one-half of #a percent for allotments for the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands1 to be distributed among those outlying areas on the basis of their relative need1 as determined by the ,secretary1 in accordance with the purpose of this subsection2 and 7,,ii7 one-half of #a percent of such amounts for the ,secretary of the ,interior1 acting through the ,bureau of ,indian ,education1 to be used to provide subgrants described in paragraph 7#d7 to eligible scholarship-granting organizations that serve students attending elementary schools or secondary schools operated or funded by the ,bureau of ,indian ,education2 and 7ii7 subject to subparagraph 7,b71 allot each ,state that submits an approved application under this subsection the sum of-- 7,i7 the amount that bears the same relation to #bj percent of the emergency education freedom grant funds as the number of individuals aged #e through #ag in the ,state1 as determined by the ,secretary on the basis of the most recent satisfactory data1 bears to the number of those individuals1 as so determined1 in all such ,states that submitted approved applications2 and 7,,ii7 an amount that bears the same relationship to #hj percent of the emergency education freedom grant funds as the number of individuals aged #e through #ag from families with incomes below the poverty line in the ,state1 as determined by the ,secretary on the basis of the most recent satisfactory data1 bears to the number of those individuals1 as so determined1 in all such ,states that submitted approved applications4 7,b7 ,minimum allotment ,no ,state shall receive an allotment under this paragraph for a fiscal year that is less than one-half of #a percent of the emergency education freedom grant funds available for such fiscal year4 7#d7 ,subgrants to eligible scholarship-granting organizations 7,a7 ,in general ,a ,state that receives an allotment under this subsection shall use the allotment to award subgrants1 on a basis determined appropriate by the ,state1 to eligible scholarship-granting organizations in the ,state4 7,b7 ,initial timing 7i7 ,states with existing tax credit scholarship program ,not later than #cj days after receiving an allotment under paragraph 7#c77;,a77ii71 a ,state with an existing1 as of the date of application for an allotment under this subsection1 tax credit scholarship program shall use not less than #ej percent of the allotment to award subgrants to eligible scholarship-granting organizations in the ,state4 7ii7 ,states without tax credit scholarship programs ,by not later than #fj days after receiving an allotment under paragraph 7#c77;,a77ii71 a ,state without a tax credit scholarship program shall use not less than #ej percent of the allotment to award subgrants to eligible scholarship-granting organizations in the ,state4 7,c7 ,uses of funds ,an eligible scholarship-granting organization that receives a subgrant under this paragraph-- 7i7 may reserve not more than #e percent of the subgrant funds for public outreach1 student and family support activities1 and administrative expenses related to the subgrant2 and 7ii7 shall use not less than #ie percent of the subgrant funds to provide qualifying scholarships for qualified expenses only to individual elementary school and secondary school students who reside in the ,state in which the eligible scholarship-granting organization is recognized4 7#e7 ,reallocation ,a ,state shall return to the ,secretary any amounts of the allotment received under this subsection that the ,state does not award as subgrants under paragraph 7#d7 by ,march #cj1 #bjba1 and the ,secretary shall reallocate such funds to the remaining eligible ,states in accordance with paragraph 7#c77;,a77ii74 7#f7 ,rules of construction ,the rules of construction under section #be;,e7d7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7b71 shall apply to this subsection in the same manner as such rules apply to section #be;,e of such ,code1 as so added4 7b7 ,tax credits for contributions to eligible scholarship-,granting organizations 7#a7 ,credit for individuals ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding after section #be;,d the following new section3 #be;,e4 ,contributions to eligible scholarship-granting organizations 7a7 ,allowance of credit ,subject to section #dja7;c77#c7 of the ,,recovery ,act1 in the case of an individual1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of any qualified contributions made by the taxpayer during the taxable year4 7b7 ,amount of credit ,the credit allowed under subsection 7a7 for any taxable year shall not exceed #aj percent of the taxpayer's adjusted gross income for the taxable year4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible scholarship-granting organization ,the term eligible scholarship-granting organization means-- 7,a7 an organization that-- 7i7 is described in section #eja7;c77#c7 and exempt from taxation under section #eja7;a71 7ii7 provides qualifying scholarships to individual elementary and secondary students who-- 7,i7 reside in the ,state in which the eligible scholarship-granting organization is recognized1 or 7,,ii7 in the case of the ,bureau of ,indian ,education1 are members of a federally recognized tribe1 7iii7 a ,state identifies to the ,secretary as an eligible scholarship-granting organization under section #dja7;c77#c77;,e77ii7 of the ,,recovery ,act1 7iv7 allocates at least #ij percent of qualified contributions to qualifying scholarships on an annual basis1 and 7v7 provides qualifying scholarships to-- 7,i7 more than #a eligible student1 7,,ii7 more than #a eligible family1 and 7,,iii7 different eligible students attending more than #a education provider1 or 7,b7 an organization that-- 7i7 is described in section #eja7;c77#c7 and exempt from taxation under section #eja7;a71 and 7ii7 pursuant to ,state law1 was able1 as of ,january #a1 #bjba1 to receive contributions that are eligible for a ,state tax credit if such contributions are used by the organization to provide scholarships to individual elementary and secondary students1 including scholarships for attending private schools4 7#b7 ,qualified contribution ,the term qualified contribution means a contribution of cash to any eligible scholarship-granting organization4 7#c7 ,qualified expense ,the term qualified expense means any educational expense that is-- 7,a7 for an individual student's elementary or secondary education1 as recognized by the ,state1 or 7,b7 for the secondary education component of an individual elementary or secondary student's career and technical education1 as defined by section #c7e7 of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf 7#bj ,u4,s4,c4 #bcjb7e774 7#d7 ,qualifying scholarship ,the term qualifying scholarship means a scholarship granted by an eligible scholarship-granting organization to an individual elementary or secondary student for a qualified expense4 7#e7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the outlying areas 7as defined in section #aaba7;c7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcca7;c771 and the ,department of the ,interior 7acting through the ,bureau of ,indian ,education74 7d7 ,rules of construction 7#a7 ,in general ,a qualifying scholarship awarded to a student from the proceeds of a qualified contribution under this section shall not be considered assistance to the school or other educational provider that enrolls1 or provides educational services to1 the student or the student's parents4 7#b7 ,exclusion from income ,gross income shall not include any amount received by an individual as a qualifying scholarship and such amount shall not be taken into account as income or resources for purposes of determining the eligibility of such individual or any other individual for benefits or assistance1 or the amount or extent of such benefits or assistance1 under any ,federal program or under any ,state or local program financed in whole or in part with ,federal funds4 7#c7 ,prohibition of control over nonpublic education providers 7,a7 7i7 ,nothing in this section shall be construed to permit1 allow1 encourage1 or authorize any ,federal control over any aspect of any private1 religious1 or home education provider1 whether or not a home education provider is treated as a private school or home school under ,state law4 7ii7 ,this section shall not be construed to exclude private1 religious1 or home education providers from participation in programs or services under this section4 7,b7 ,nothing in this section shall be construed to permit1 allow1 encourage1 or authorize an entity submitting a list of eligible scholarship-granting organizations on behalf of a ,state pursuant to section #dja7;c77#c77;,e7 of the ,,recovery ,act to mandate1 direct1 or control any aspect of a private or home education provider1 regardless of whether or not a home education provider is treated as a private school under ,state law4 7,c7 ,no participating ,state or entity acting on behalf of a ,state pursuant to section #dja7;c77#c77;,e7 of the ,,recovery ,act shall exclude1 discriminate against1 or otherwise disadvantage any education provider with respect to programs or services under this section based in whole or in part on the provider's religious character or affiliation1 including religiously based or mission-based policies or practices4 7#d7 ,parental rights to use scholarships ,no participating ,state or entity acting on behalf of a ,state pursuant to section #dja7;c77#c77;,e7 of the ,,recovery ,act shall disfavor or discourage the use of qualifying scholarships for the purchase of elementary and secondary education services1 including those services provided by private or nonprofit entities1 such as faith-based providers4 7#e7 ,state and local authority ,nothing in this section shall be construed to modify a ,state or local government's authority and responsibility to fund education4 7e7 ,denial of double benefit ,the ,secretary shall prescribe such regulations or other guidance to ensure that the sum of the tax benefits provided by ,federal1 ,state1 or local law for a qualified contribution receiving a ,federal tax credit in any taxable year does not exceed the sum of the qualified contributions made by the taxpayer for the taxable year4 7f7 ,carryforward of credit ,if a tax credit allowed under this section is not fully used within the applicable taxable year because of insufficient tax liability on the part of the taxpayer1 the unused amount may be carried forward for a period not to exceed #e years4 7g7 ,election ,this section shall apply to a taxpayer for a taxable year only if the taxpayer elects to have this section apply for such taxable year4 7h7 ,alternative minimum tax ,for purposes of calculating the alternative minimum tax under section #ee1 a taxpayer may use any credit received for a qualified contribution under this section4 4 7#b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #be;,d the following new item3 ,sec4 #be;,e4 ,contributions to eligible scholarship-granting organizations4 4 7#c7 ,credit for corporations ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,u4 ,contributions to eligible scholarship-granting organizations 7a7 ,allowance of credit ,subject to section #dja7;c77#c7 of the ,,recovery ,act1 for purposes of section #ch1 in the case of a domestic corporation1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of any qualified contributions 7as defined in section #be;,e7c77#b77 made by such corporation taxpayer during the taxable year4 7b7 ,amount of credit ,the credit allowed under subsection 7a7 for any taxable year shall not exceed #e percent of the taxable income 7as defined in section #agj7;b77#b77;,d77 of the domestic corporation for such taxable year4 7c7 ,additional provisions ,for purposes of this section1 any qualified contributions made by a domestic corporation shall be subject to the provisions of section #be;,e 7including subsection 7d7 of such section71 to the extent applicable4 7d7 ,election ,this section shall apply to a taxpayer for a taxable year only if the taxpayer elects to have this section apply for such taxable year4 4 7#d7 ,credit part of general business credit ,section #ch7;b7 is amended-- 7,a7 by striking plus at the end of paragraph 7#cb72 7,b7 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus2 and 7,c7 by adding at the end the following new paragraph3 7#cd7 the credit for qualified contributions determined under section #de,u7a74 4 7#e7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,sec4 #de,u4 ,contributions to eligible scholarship-granting organizations4 4 7#f7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbj4 7c7 ,education ,freedom ,scholarships web portal and administration 7#a7 ,in general ,the ,secretary of the ,treasury shall1 in coordination with the ,secretary of ,education1 establish1 host1 and maintain a web portal that-- 7,a7 lists all eligible scholarship-granting organizations2 7,b7 enables a taxpayer to make a qualifying contribution to #a or more eligible scholarship-granting organizations and to immediately obtain both a pre-approval of a tax credit for that contribution and a receipt for tax filings2 7,c7 provides information about the tax benefits under sections #be;,e and #de,u of the ,internal ,revenue ,code of #aihf2 and 7,d7 enables a ,state to submit and update information about its programs and its eligible scholarship-granting organizations for informational purposes only1 including information on-- 7i7 student eligibility2 7ii7 allowable educational expenses2 7iii7 the types of allowable education providers2 7iv7 the percentage of funds an organization may use for program administration2 and 7v7 the percentage of total contributions the organization awards in a calendar year4 7#b7 ,nonportal contributions ,a taxpayer may opt to make a contribution directly to an eligible scholarship-granting organization1 instead of through the web portal described in paragraph 7#a71 provided that the taxpayer1 or the eligible scholarship-granting organization on behalf of the taxpayer1 applies for1 and receives1 pre-approval for a tax credit from the ,secretary of the ,treasury in coordination with the ,secretary of ,education4 7#c7 ,national and ,state limitations on credits 7,a7 ,national limitation ,for each fiscal year1 the total amount of qualifying contributions for which a credit is allowed under sections #be;,e and #de,u of the ,internal ,revenue ,code of #aihf shall not exceed #e1jjj1jjj1jjj4 7,b7 ,allocation of limitation 7i7 ,initial allocations ,for each calendar year1 with respect to the limitation under subparagraph 7,a71 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall-- 7,i7 allocate to each ,state an amount equal to the sum of the qualifying contributions made in the ,state in the previous year2 and 7,,ii7 from any amounts remaining following allocations made under subclause 7,i71 allocate to each participating ,state an amount equal to the sum of-- 7aa7 an amount that bears the same relationship to #bj percent of such remaining amount as the number of individuals aged #e through #ag in the ,state1 as determined by the ,secretary of ,education on the basis of the most recent satisfactory data1 bears to the number of those individuals in all such ,states1 as so determined2 and 7bb7 an amount that bears the same relationship to #hj percent of such remaining amount as the number of individuals aged #e through #ag from families with incomes below the poverty line in the ,state1 as determined by the ,secretary of ,education1 on the basis of the most recent satisfactory data1 bears to the number of those individuals in all such ,states1 as so determined4 7ii7 ,minimum allocation ,notwithstanding clause 7i71 no ,state receiving an allocation under this subsection may receive less than one-half of #a percent of the amount allocated for a fiscal year4 7iii7 ,alternative allocation 7,i7 ,in general ,not later than the end of the fifth year of the program or #a year after the end of the first fiscal year for which the total amount of credits claimed under section #be;,e and section #de,u of the ,internal ,revenue ,code of #aihf is #b1ejj1jjj1jjj or more1 whichever comes first1 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall1 by regulation1 provide for an alternative allocation method that shall take effect beginning with the first fiscal year after such regulation takes effect4 7,,ii7 ,alternative allocation method ,the alternative allocation method shall be expressed as a formula based on a combination of the following data for each ,state1 as reported by the ,state to the ,secretary of the ,treasury3 7aa7 ,the relative percentage of students in the ,state who receive an elementary or secondary scholarship through a ,state program that is financed through ,state tax-credited donations or appropriations and that permits the elementary or secondary scholarship to be used to attend a private school4 7bb7 ,the total amount of all elementary and secondary scholarships awarded through a ,state program that is financed through ,state tax-credited donations or appropriations compared to the total amount of current ,state and local expenditures for free public education in the ,state4 7,,iii7 ,allocation formula ,for any fiscal year to which subclause 7,i7 applies1 the ,secretary of the ,treasury1 in consultation with the ,secretary of ,education1 shall-- 7aa7 for each ,state1 allocate an amount equal to the sum of the qualifying contributions made in the ,state in the previous year2 7bb7 allocate #b_/c of the remaining amount 7after application of item 7aa77 of the national limitation for that year using the alternative allocation method under subclause 7,,ii72 and 7cc7 allocate #a_/c of the remaining amount 7after application of item 7aa7 and 7bb77 in accordance with clause 7i77,,ii74 7,,iv7 ,ineligibility ,for any fiscal year to which subclause 7,i7 applies1 a ,state that does not provide the ,secretary of the ,treasury with information described in subclause 7,,ii7 is not eligible to receive an allocation through the alternative allocation method under such subclause4 7,c7 ,allowable partnerships ,a ,state may choose to administer the allocation it receives under subparagraph 7,b7 in partnership with #a or more ,states1 provided that the eligible scholarship-granting organizations in each partner ,state serve students who reside in all ,states in the partnership4 7,d7 ,total allocation ,a ,state's allocation1 for any fiscal year1 is the sum of the amount determined for such ,state under clauses 7i7 and 7ii7 of subparagraph 7,b71 except as provided in subparagraph 7,b77iii74 7,e7 ,allocation and adjustments 7i7 ,initial allocation to ,states ,not later than ,november #a of the year preceding a year for which there is a national limitation on credits under subparagraph 7,a7 7referred to in this subsection as the applicable year71 or as early as practicable with respect to the first year1 the ,secretary of the ,treasury shall announce the ,state allocations under subparagraph 7,b7 for the applicable year4 7ii7 ,list of eligible scholarship-granting organizations 7,i7 ,in general ,not later than ,january #a of each applicable year1 or as early as practicable with respect to the first year1 each ,state shall provide the ,secretary of the ,treasury a list of eligible scholarship-granting organizations1 including a certification that the entity submitting the list on behalf of the ,state has the authority to perform this function4 7,,ii7 ,rule of construction ,neither this subsection nor any other ,federal law shall be construed as limiting the entities that may submit the list on behalf of a ,state4 7iii7 ,reallocation of unclaimed credits ,the ,secretary of the ,treasury shall reallocate a ,state's allocation to other ,states1 in accordance with subparagraph 7,b71 if the ,state-- 7,i7 chooses not to identify scholarship-granting organizations under clause 7ii7 in any applicable year2 or 7,,ii7 does not have an existing eligible scholarship-granting organization4 7iv7 ,reallocation ,on or after ,april #a of any applicable year1 the ,secretary of the ,treasury may reallocate1 to #a or more other ,states that have eligible scholarship-granting organizations in the ,states1 without regard to subparagraph 7,b71 the allocation of a ,state for which the ,state's allocation has not been claimed4 7#d7 ,definitions ,any term used in this subsection which is also used in section #be;,e of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such section4 #djb4 ,helping parents educate children during the coronavirus pandemic 7a7 ,in general ,section #ebi7;c77#g7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#g7 ,treatment of elementary and secondary tuition ,any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at1 or for students enrolled at or attending1 an elementary or secondary public1 private1 or religious school3 7,a7 ,tuition4 7,b7 ,curriculum and curricular materials4 7,c7 ,books or other instructional materials4 7,d7 ,online educational materials4 7,e7 ,tuition for tutoring or educational classes outside of the home1 including at a tutoring facility1 but only if the tutor or instructor is not related to the student and-- 7i7 is licensed as a teacher in any ,state1 7ii7 has taught at an eligible educational institution1 or 7iii7 is a subject matter expert in the relevant subject4 7,f7 ,fees for a nationally standardized norm-referenced achievement test1 an advanced placement examination1 or any examinations related to college or university admission4 7,g7 ,fees for dual enrollment in an institution of higher education4 7,h7 ,educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider1 including occupational1 behavioral1 physical1 and speech-language therapies4 ,such term shall include expenses for the purposes described in subparagraphs 7,b71 7,c71 7,d71 7,e71 and 7,h7 in connection with a homeschool 7whether treated as a homeschool or a private school for purposes of applicable ,state law74 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to distributions made after the date of the enactment of this ,act4 7c7 ,rollovers from certain retirement plans ,in the case of a distribution from an eligible retirement plan described in clause 7i71 7ii71 or 7iii7 of section #djb7;c77#h77;,b7 of the ,internal ,revenue ,code of #aihf after ,february #bi1 #bjbj1 and before ,january #a1 #bjba-- 7#a7 section #gb7t7 of such ,code shall not apply to such distribution2 7#b7 such distribution shall be treated as meeting the requirements of section #dja7k77#b77;,b77i71 if applicable2 and 7#c7 such distribution shall be treated as having been contributed in a direct trustee-to-trustee transfer within #fj days of the distribution for purposes of section #dja7;a77#ca7 or #djh7;d77#c71 whichever is applicable1 if within #fj days of such distribution1 an amount equal to the amount of such distribution is contributed to a qualified tuition program under section #ebi of the ,internal ,revenue ,code of #aihf4 #djc4 ,safe ,school ,student ,protective ,equipment ,tax ,credit 7a7 ,in general ,in the case of an individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a of the ,internal ,revenue ,code of #aihf an amount equal to the lesser of-- 7#a7 the sum of any eligible expenses paid or incurred by the taxpayer during the taxable year1 or 7#b7 #ejj4 7b7 ,treatment of credit ,the credit allowed by subsection 7a7 shall be treated as allowed by subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible expenses ,the term eligible expenses means any expenses which are paid or incurred by the taxpayer-- 7,a7 for any equipment or products which are used by a qualified student to prevent such student from contracting or transmitting ,,covid-#ai1 including masks1 gloves1 and disinfectants1 and 7,b7 before ,january #a1 #bjbb4 7#b7 ,qualified student ,the term qualified student means an individual who-- 7,a7 is a qualifying child 7as defined in section #aeb7;c7 of the ,internal ,revenue ,code of #aihf7 of the taxpayer1 and 7,b7 attends an elementary school or secondary school 7as such terms are defined in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja77 which1 during the school year beginning with or within the taxable year1 is operating in a manner which is substantially similar to the manner in which such school operated during the school year which began in #bjah4 7d7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate71 in coordination with the ,secretary of ,education1 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including any such regulations or guidance as are deemed necessary to allow schools to operate in a manner which satisfies the requirements described in subsection 7c77#b77;,b74 7e7 ,application ,this section shall only apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjai4 ,v ,driving ,,covid ,cures ,treatment ,innovation #eja4 ,results for coronavirus patients ,the ,federal ,food1 ,drug1 and ,cosmetic ,act is amended by inserting after section #ebd;,a of such ,act 7#ba ,u4,s4,c4 #cfjn-#a7 the following3 #ebd;,b4 ,reciprocal marketing approval 7a7 ,in general ,a covered product with reciprocal marketing approval in effect under this section is deemed to be subject to an application or premarket notification for which an approval or clearance is in effect under section #eje7;c71 #eaj7k71 or #eae of this ,act or section #cea7;a7 of the ,public ,health ,service ,act1 as applicable4 7b7 ,eligibility ,the ,secretary shall1 with respect to a covered product1 grant reciprocal marketing approval if-- 7#a7 the sponsor of the covered product submits a request for reciprocal marketing approval2 and 7#b7 the request demonstrates to the ,secretary's satisfaction that-- 7,a7 the covered product is authorized to be lawfully marketed in one or more of the countries included in the list under section #hjb7;b77#a7 or in the ,united ,kingdom for the treatment or prevention the coronavirus or another disease of epidemic potential2 7,b7 absent reciprocal marketing approval1 the covered product is not approved or cleared for marketing1 as described in subsection 7a72 7,c7 the ,secretary has not1 because of any concern relating to the safety or effectiveness of the covered product1 rescinded or withdrawn any such approval or clearance2 7,d7 the authorization to market the covered product in one or more of the countries included in the list under section #hjb7;b77#a7 or in the ,united ,kingdom has not1 because of any concern relating to the safety or effectiveness of the covered product1 been rescinded or withdrawn2 7,e7 the covered product is not a banned device under section #eaf2 and 7,f7 there is a public health or unmet medical need for the covered product in the ,united ,states4 7c7 ,safety and effectiveness 7#a7 ,in general ,the ,secretary-- 7,a7 may decline to grant reciprocal marketing approval under this section with respect to a covered product if the ,secretary affirmatively determines that the covered product-- 7i7 is a drug that is not safe and effective2 or 7ii7 is a device for which there is no reasonable assurance of safety and effectiveness2 and 7,b7 may condition reciprocal marketing approval under this section on the conduct of specified postmarket studies1 which may include such studies pursuant to a risk evaluation and mitigation strategy under section #eje-a4 7#b7 ,report to ,congress ,upon declining to grant reciprocal marketing approval under this section with respect to a covered product1 the ,secretary shall-- 7,a7 include the denial in a list of such denials for each month2 and 7,b7 not later than the end of the respective month1 submit the list to the ,committee on ,energy and ,commerce of the ,house of ,representatives and the ,committee on ,health1 ,education1 ,labor1 and ,pensions of the ,senate4 7d7 ,request ,a request for reciprocal marketing approval shall-- 7#a7 be in such form1 be submitted in such manner1 and contain such information as the ,secretary deems necessary to determine whether the criteria listed in subsection 7b77#b7 are met2 and 7#b7 include1 with respect to each country included in the list under section #hjb7;b77#a7 where the covered product is authorized to be lawfully marketed1 as described in subsection 7b77#b77;,a71 an ,english translation of the dossier issued by such country to authorize such marketing4 7e7 ,timing ,the ,secretary shall issue an order granting1 or declining to grant1 reciprocal marketing approval with respect to a covered product not later than #cj days after the ,secretary's receipt of a request under subsection 7b77#a7 for the product4 ,an order issued under this subsection shall take effect subject to ,congressional disapproval under subsection 7g74 7f7 ,labeling2 device classification ,during the #cj-;day period described in subsection 7e7-- 7#a7 the ,secretary and the sponsor of the covered product shall expeditiously negotiate and finalize the form and content of the labeling for a covered product for which reciprocal marketing approval is to be granted2 and 7#b7 in the case of a device for which reciprocal marketing approval is to be granted1 the ,secretary shall-- 7,a7 classify the device pursuant to section #eac2 and 7,b7 determine whether1 absent reciprocal marketing approval1 the device would need to be cleared pursuant to section #eaj7k7 or approved pursuant to section #eae to be lawfully marketed under this ,act4 7g7 ,congressional disapproval of ,,fda orders 7#a7 ,in general ,a decision of the ,secretary to decline to grant reciprocal marketing approval under this section shall not take effect if a joint resolution of disapproval of the decision is enacted4 7#b7 ,procedure 7,a7 ,in general ,subject to subparagraph 7,b71 the procedures described in subsections 7b7 through 7g7 of section #hjb of title #e1 ,united ,states ,code1 shall apply to the consideration of a joint resolution under this subsection4 7,b7 ,terms ,for purposes of this subsection-- 7i7 the reference to section #hja7;a77#a7 in section #hjb7;b77#b77;,a7 of title #e1 ,united ,states ,code1 shall be considered to refer to subsection 7c77#b72 and 7ii7 the reference to section #hja7;a77#a77;,a7 in section #hjb7;e77#b7 of title #e1 ,united ,states ,code1 shall be considered to refer to subsection 7c77#b74 7#c7 ,effect of ,congressional disapproval ,reciprocal marketing approval under this section with respect to the applicable covered product shall take effect upon enactment of a joint resolution of disapproval under this subsection4 7h7 ,applicability of relevant provisions ,the provisions of this ,act shall apply with respect to a covered product for which reciprocal marketing approval is in effect to the same extent and in the same manner as such provisions apply with respect to a product for which approval or clearance of an application or premarket notification under section #eje7;c71 #eaj7k71 or #eae of this ,act or section #cea7;a7 of the ,public ,health ,service ,act1 as applicable1 is in effect4 7i7 ,fees for request ,for purposes of imposing fees under chapter ,,vii1 a request for reciprocal marketing approval under this section shall be treated as an application or premarket notification for approval or clearance under section #eje7;c71 #eaj7k71 or #eae of this ,act or section #cea7;a7 of the ,public ,health ,service ,act1 as applicable4 7j7 ,outreach ,the ,secretary shall conduct an outreach campaign to encourage the sponsors of covered products that are potentially eligible for reciprocal marketing approval to request such approval4 7k7 ,definitions ,in this section-- 7#a7 the term coronavirus means ,,sars-,co,v-#b1 ,,covid-#ai1 or another coronavirus with epidemic potential2 and 7#b7 the term covered product means a drug1 biological product1 or device that is intended to treat or prevent the coronavirus or another disease with epidemic potential4 4 #ejb4 ,equal access to care 7a7 ,in general ,notwithstanding any other provision of law1 during the period described in subsection 7b71 in the case of a physician1 practitioner1 or other health care provider who is licensed or otherwise legally authorized to provide health care services in a primary ,state1 and who provides such health care services in interstate commerce through electronic information or telecommunication technologies to an individual in a secondary ,state1 the location of the provision of such services shall be deemed to be the primary ,state and any requirement that such physician1 practitioner1 or other provider obtain a comparable license or other comparable legal authorization from the secondary ,state with respect to the provision of such services 7including requirements relating to the prescribing of drugs in such secondary ,state7 shall not apply4 7b7 ,period described ,the period described in this subsection is the period beginning on the date of enactment of this ,act and ending on the date that is #ahj days after the date on which the national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 ends4 7c7 ,review of regulations ,the head of each ,federal agency shall review existing guidance and regulations to identify any such guidance or regulations that may conflict with the provisions of this section4 ,if the head of an agency finds any such conflict1 notwithstanding any other provision of law1 such agency head shall1 not later than #cj days after the date of enactment of this ,act1 issue revised guidance or regulations to ensure compliance with the provisions of this section4 7d7 ,definitions ,in this section3 7#a7 ,health care services ,the term health care services shall not include services of the type for which funding is prohibited under the requirements contained in ,public ,law #aaf-id as relating to funds for programs authorized under sections #ccj through #cdj of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed through #bef74 7#b7 ,primary ,state ,the term primary ,state means1 with respect to the provision of health care services by a physician1 practitioner1 or other health care provider in interstate commerce through electronic information or telecommunication technologies1 the ,state in which such physician1 practitioner1 or provider is physically located and licensed4 7#c7 ,secondary ,state ,the term secondary ,state means1 with respect to the provision of health care services by a physician1 practitioner1 or other health care provider in interstate commerce through electronic information or telecommunication technologies1 a ,state in which such physician1 practitioner1 or other provider is not physically located or licensed4 #ejc4 ,pandemic health care access 7a7 ,in general ,for purposes of section #bbc of the ,internal ,revenue ,code of #aihf1 notwithstanding subsection 7c77#a7 thereof1 during the coronavirus emergency period1 any individual who is covered by any health plan1 including a health plan which is not a high deductible health plan1 shall be treated as an eligible individual4 7b7 ,contribution deadline ,an individual who is treated as an eligible individual for purposes of section #bbc of the ,internal ,revenue ,code of #aihf solely by reason of subsection 7a7 may make contributions to the health savings account 7as defined in section #bbc7;d7 of such ,code7 of such individual up to the due date for the return of ,federal income tax for the taxable year which includes the last day of the coronavirus emergency period4 7c7 ,coronavirus emergency period ,for purposes of this section1 the coronavirus emergency period is the period beginning on ,march #ac1 #bjbj1 and ending on the later of-- 7#a7 the last day on which the declaration of emergency involving ,federal primary responsibility determined to exist by the ,president under section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b77 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 is in effect2 or 7#b7 the last day on which the declaration of national emergency declared by the ,president under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq47 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 is in effect4 #ejd4 ,bilateral cooperative agreement 7a7 ,authorization of appropriations ,there is authorized to be appropriated to the ,secretary of ,health and ,human ,services #d1jjj1jjj for each of fiscal years #bjba through #bjbc for a bilateral cooperative program with the ,government of ,israel for awarding grants for the development of health technologies1 including such technologies described in subsection 7b71 subject to subsection 7c71 with an emphasis on collaboratively advancing the use of technology1 personalized medicine1 and data in relation to ,,covid-#ai4 7b7 ,types of health technologies ,the health technologies described in this subsection shall include technologies such as artificial intelligence1 sensors1 monitoring devices1 drugs and vaccinations1 respiratory assist devices1 diagnostic tests1 telemedicine1 and remote monitoring4 7c7 ,restrictions on funding ,the funding under subsection 7a7 is subject to a matching contribution from the ,government of ,israel4 7d7 ,option for establishing new program ,the amounts appropriated under subsection 7a7 may be-- 7#a7 for a bilateral program with the ,government of ,israel that is in existence on the day before the date of enactment of this ,act for the purposes described in such subsection2 or 7#b7 for a bilateral program with the ,government of ,israel that is established after the date of enactment of this ,act by the ,secretary of ,health and ,human ,services1 in consultation with the ,secretary of ,state1 in accordance with the ,agreement between the ,government of the ,united ,states of ,america and the ,government of the ,state of ,israel on ,cooperation in ,science and ,technology for ,homeland ,security ,matters1 done at ,jerusalem ,may #bi1 #bjjh 7or a successor agreement71 for the purposes described in subsection 7a74 #eje4 ,price transparency requirements 7a7 ,hospitals ,section #bgah7;e7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ah7;e77 is amended-- 7#a7 by striking ,each hospital and inserting the following3 7#a7 ,in general ,each hospital 2 7#b7 by inserting 1 in a machine-readable format1 via open application program interfaces 7,a,p,is7 after a list2 7#c7 by inserting 1 along with such additional information as the ,secretary may require with respect to such charges for purposes of promoting public awareness of hospital pricing in advance of receiving a hospital item or service before the period2 and 7#d7 by adding at the end the following3 7#b7 ,definition of standard charges ,notwithstanding any other provision of law1 for purposes of paragraph 7#a71 the term standard charges means the rates hospitals1 including providers or entities that contract with or practice at a hospital1 charge for all items and services at a minimum1 chargemaster rates1 rates that hospitals negotiate with third-party payors across all plans1 including those related to a patient's specific plan1 discounted cash prices1 and other rates determined by the ,secretary4 7#c7 ,enforcement ,in addition to any other enforcement actions or penalties that may apply under subsection 7b77#c7 or another provision of law1 a hospital that fails to provide the information required by this subsection and has not completed a corrective action plan to comply with the requirements of such subsection shall be subject to a civil monetary penalty of an amount not to exceed #cjj per day that the violation is ongoing as determined by the ,secretary4 ,such penalty shall be imposed and collected in the same manner as civil money penalties under subsection 7a7 of section #aabh;,a of the ,social ,security ,act are imposed and collected4 4 7b7 ,transparency in coverage ,section #acaa7;e77#c7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjca7;e77#c77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 in clause 7vii71 by inserting before the period the following3 1 including1 for all items and services covered under the plan1 aggregate information on specific payments the plan has made to out-of-network health care providers on behalf of plan enrollees2 7,b7 by designating clause 7ix7 as clause 7x72 and 7,c7 by inserting after clause 7viii71 the following3 7ix7 ,information on the specific negotiated payment rates between the plan and health care providers for all items and services covered under the plan4 2 7#b7 in subparagraph 7,b7-- 7,a7 in the heading1 by striking use and inserting delivery methods and use2 7,b7 by inserting 1 as applicable1 after ,english proficiency2 and 7,c7 by inserting after the second sentence1 the following3 ,the ,secretary shall establish standards for electronic delivery and access to such information by individuals1 free of charge1 in machine readable format1 through an internet website and via open ,a,p,is42 7#c7 in subparagraph 7,c7-- 7,a7 in the first sentence1 by inserting or out-of-network provider after item or service by a participating provider2 7,b7 in the second sentence1 by striking through an internet website and inserting free of charge1 in machine readable format1 through an internet website1 and via open ,a,p,is1 in accordance with standards established by the ,secretary12 and 7,c7 by adding at the end the following3 ,such information shall include specific negotiated rates that allow for comparison between providers and across plans1 and related to a patient's specific plan1 including after an enrollee has exceeded their deductible responsibility42 and 7#d7 in subparagraph 7,d7 by striking subparagraph 7,a7 and inserting subparagraphs 7,a71 7,b71 and 7,c74 #ejf4 ,affordable health care options 7a7 ,in general ,section #bgia7;b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia7;b77 is amended by adding at the end the following3 7#f7 ,short-term limited duration insurance ,the term short-term1 limited duration insurance means insurance covering medical care provided pursuant to a contract with an issuer that-- 7,a7 has an expiration date specified in the contract that is less than #a year after the original effective date of the contract and1 taking into account renewals or extensions1 has a duration of no longer than #c years in total2 7,b7 may include a renewal guarantee2 and 7,c7 with respect to such a contract having a coverage start date on or after ,january #a1 #bjai1 displays prominently in the contract and in any application materials provided in connection with enrollment in such insurance in at least #ad point type the language in the following notice1 with any additional information required by applicable ,state law3 ,this coverage is not required to comply with certain ,federal market requirements for health insurance1 principally those contained in the ,affordable ,care ,act4 ,be sure to check your policy carefully to make sure you are aware of any exclusions or limitations regarding coverage of preexisting conditions or health benefits 7such as hospitalization1 emergency services1 maternity care1 preventive care1 prescription drugs1 and mental health and substance use disorder services74 ,your policy might also have lifetime or annual dollar limits on health benefits4 ,if this coverage expires or you lose eligibility for this coverage1 you might have to wait until an open enrollment period to get other health insurance coverage44 7#g7 ,renewal guarantee ,the term renewal guarantee1 with respect to short-term limited duration insurance1 means a provision in the contract that permits a policyholder1 when purchasing the initial insurance contract1 to pay an additional amount for a guarantee that the policyholder can elect to purchase1 for periods of time following expiration of the initial contract1 another policy or policies at some future date1 at a specific premium that would not reflect any additional underwriting4 4 7b7 ,treatment of short-,term limited duration insurance as excepted benefit ,section #bgia7;c77#a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia7;c77#a77 is amended-- 7#a7 by redesignating subparagraph 7,h7 as subparagraph 7,i72 and 7#b7 by inserting after subparagraph 7,g7 the following3 7,h7 ,short-term limited duration insurance4 4 7c7 ,short-,term health insurance options ,part ,c of title ,,xxvii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia et seq47 is amended-- 7#a7 by redesignating section #bgid 7#db ,u4,s4,c4 #cjj;gg-#ie7 7regarding uniform fraud and abuse referral format71 as added by section #ffjc of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh71 as section #bgie2 and 7#b7 by adding at the end the following3 #bgif4 ,short-term health insurance options ,nothing in this title shall be construed to restrict individuals from purchasing insurance covering medical care1 including short-term limited duration insurance1 that features renewal guarantees1 as defined in section #bgia7;b77#f74 4 #ejg4 ,increasing access to tax-free care 7a7 ,,hsa penalty ,section #bbc7;e77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #bj percent and inserting #aj percent4 7b7 ,payment of non-,dependent medical expenses in #bjbj 7#a7 ,medical expenses ,section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,non-dependent medical expenses in #bjbj ,during calendar year #bjbj1 subparagraph 7,a7 shall be applied without regard to the requirement that medical care be for the individual1 the spouse of such individual1 and any dependent 7as defined in section #aeb1 determined without regard to subsections 7b77#a71 7b77#b71 and 7d77#a77;,b7 thereof7 of such individual4 4 7#b7 ,rollover ,section #bbc7;f77#e7 of such ,code is amended by adding at the end the following new subparagraph3 7,c7 ,rollover gifts ,notwithstanding the preceding provisions of this paragraph1 an amount is described in this paragraph as a rollover contribution in the case of a taxable year beginning in #bjbj1 and paragraph 7#b7 shall not apply to any amount paid or distributed from a health savings account of a beneficiary to a health savings account of an individual 7without regard to whether the individual is such beneficiary1 the spouse of such beneficiary1 or any dependent 7as defined in section #aeb1 determined without regard to subsections 7b77#a71 7b77#b71 and 7d77#a77;,b7 thereof7 of such beneficiary71 to the extent-- 7i7 the amount received is paid into the health savings account for the benefit of such individual not later than the #fjth day after the day on which the account beneficiary receives the payment or distribution1 and 7ii7 the aggregate amount of such transfers to all other individuals does not exceed #b1jbj in #bjbj4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #ejh4 ,access to direct medical care 7a7 ,treatment of medical care service arrangements 7#a7 ,inclusion as medical expenses ,paragraph 7#b7 of section #bbc7;d7 of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is further amended by adding at the end the following new subparagraph3 7,f7 ,inclusion of medical care service arrangements ,the term qualified medical expenses shall include-- 7i7 periodic fees paid to a physician for a defined set of medical services or for the right to receive medical services on an as-needed basis1 and 7ii7 amounts prepaid for medical services designed to screen for1 diagnose1 cure1 mitigate1 treat1 or prevent disease and promote wellness4 4 7#b7 ,arrangement not to be treated as health insurance ,subsection 7c7 of section #bbc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,treatment of medical care service arrangements ,an arrangement under which an individual is provided medical services in exchange for a fixed periodic fee or payment for such services shall not be treated as a health plan1 insurance1 or arrangement described in paragraph 7#a74 4 7b7 ,periodic provider fees treated as medical care ,section #bac7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#ab7 ,periodic provider fees ,periodic fees paid for a defined set of medical services provided on an as-needed basis shall be treated as amounts paid for medical care4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 ,,vi ,miscellaneous #fja4 ,preventing discrimination against religious individuals and institutions 7a7 ,ineligibility for funds ,a ,state or local jurisdiction shall be ineligible to receive or use funds allocated1 appropriated1 or authorized to address ,,covid-#ai 7referred to as covered funds7 if that ,state or local jurisdiction is committing a violation described in subsection 7b74 7b7 ,violations ,a ,state or local jurisdiction commits a violation under this subsection if that ,state or local jurisdiction-- 7#a7 enforces1 or announces the intent to enforce1 any law1 regulation1 policy1 order1 proclamation1 or decree related to ,,covid-#ai that discriminates against religious individuals or religious institutions2 or 7#b7 provides1 or shows an intention to provide1 covered funds to a separate ,state or local jurisdiction that is ineligible to receive or use those funds because the ,state or local jurisdiction has committed a violation described in paragraph 7#a74 7c7 ,determination of ineligibility ,the ,attorney ,general shall make a determination of whether a ,state or local jurisdiction is ineligible to receive or use covered funds in accordance with subsection 7a74 7d7 ,enforcement 7#a7 ,funds not yet disbursed ,if1 before the covered funds are disbursed1 the ,attorney ,general determines that a ,state or local jurisdiction is ineligible to receive such funds1 the covered funds shall not be disbursed until the ,attorney ,general certifies that the ,state or local jurisdiction is no longer in violation of subsection 7b7 and is eligible to receive covered funds4 7#b7 ,funds already disbursed ,if1 after covered funds have been disbursed1 the ,attorney ,general determines that a ,state or local jurisdiction was not1 or is no longer1 eligible to receive those covered funds1 the applicable ,federal agency that would otherwise disburse such covered funds shall identify and withhold from the ,state or local jurisdiction funds otherwise authorized to be allocated to that ,state or local jurisdiction from that ,federal agency in an amount not to exceed the amount the ,state or local jurisdiction received in covered funds from that ,federal agency1 until the ,attorney ,general certifies that the ,state or local jurisdiction is no longer in violation of subsection 7b7 and is eligible to receive such covered funds4 7#c7 ,funds transferred ,if a ,state or local jurisdiction transferred covered funds to another ,state or local jurisdiction that is in violation of subsection 7b77#a71 the applicable ,federal agency shall identify and withhold from the ,state or local jurisdiction funds otherwise authorized to be allocated to that ,state or local jurisdiction from that ,federal agency in an amount not to exceed the amount of covered funds the ,state or local jurisdiction transferred in violation of subsection 7b77#b7 that were disbursed from that ,federal agency1 until the ,attorney ,general certifies that the ,state or local jurisdiction that received transferred covered funds is eligible to receive and use those funds1 or the covered funds are returned from the recipient to the transferring ,state or local jurisdiction4 #fjb4 ,,reclaim ,act 7a7 ,short title ,this section may be cited as the ,restitution for ,economic losses ,caused by ,leaders who ,allow ,insurrection and ,mayhem ,act or the ,,reclaim ,act4 7b7 ,findings ,congress finds the following3 7#a7 ,law enforcement officers are vital to the protection and safety of communities4 7#b7 ,elected officials and other senior officials abuse the public's trust and endanger their citizens when they refuse to provide law enforcement services to protect life and property4 7#c7 ,the right to life1 liberty1 and property are ensured by the ,constitution of the ,united ,states1 and the protection of these rights is the duty of the ,federal1 ,state1 and local governments4 7#d7 ,many local governments have refused to protect the fundamental rights described in paragraph 7#c7 by voluntarily standing down law enforcement officers and allowing roving mobs to destroy property and individual livelihoods1 including in-- 7,a7 ,minneapolis1 ,minnesota1 where unrest and violence destroyed hundreds of buildings and further eroded trust in local law enforcement officers to devastating effect2 and 7,b7 ,portland1 ,oregon1 where a mob set fire to the ,multnomah ,county ,justice ,center1 looted numerous businesses in the downtown area1 injured two police officers1 and physically assaulted multiple peaceful protestors and other individuals4 7#e7 ,other local governments have gone further still by recognizing autonomous zones in which law enforcement officers are not allowed to operate1 including in ,seattle1 ,washington1 where the decision of the ,mayor of ,seattle to withdraw law enforcement officers from multiple blocks of the ,city of ,seattle to create a police free autonomous zone led to significant destruction of property1 #d shootings1 and the murder of #b young ,americans in the zone4 7#f7 ,elected officials or other senior officials in the ,state and local governments who refuse to protect life and property from the ravages of a riot or mob behavior make their communities less safe by inviting more crime and violence1 and act with willful disregard for the safety1 comfort1 and livelihoods of the individuals who they refuse to protect4 7#g7 ,state and local governments that publicly announce the withdrawal of law enforcement protection from individuals or geographical areas so as to encourage and endorse the political and social viewpoints of protestors or rioters erode the public's trust and fail to provide equal protection of the law4 7c7 ,civil actions for injuries in law enforcement free zones ,section #aigi of the ,revised ,statutes 7#db ,u4,s4,c4 #aihc7 is amended-- 7#a7 by inserting 7a7 before ,every person2 and 7#b7 by adding at the end the following3 7b7 7#a7 ,in this subsection-- 7,a7 the term law enforcement free zone-- 7i7 means a geographical area or structure that law enforcement officers are lawfully entitled to access but are instructed1 demanded1 or forced-- 7,i7 not to access2 or 7,,ii7 to access only in exceptional circumstances2 and 7ii7 does not include a geographical area or structure from which law enforcement officers are briefly withheld as a tactical decision intended to resolve safely and expeditiously a specific and ongoing unlawful incident posing an imminent threat to the safety of individuals or law enforcement officers2 and 7,b7 the term riot has the meaning given the term in section #bajb of title #ah1 ,united ,states ,code4 7#b7 ,a person with the lawful authority to direct a law enforcement agency shall be subject to treble damages for a violation of subsection 7a7 if the violation relates to the person's use of such authority to-- 7,a7 establish or recognize1 whether formally or informally1 a law enforcement free zone2 or 7,b7 prohibit law enforcement officers from taking law enforcement action related to a riot for any reason other than to prevent imminent harm to the safety of law enforcement officers4 4 7d7 ,liability for law-,enforcement free zones and standing down during rioting 7#a7 ,definitions ,in this subsection3 7,a7 ,law enforcement free zone ,the term law enforcement free zone has the meaning given the term in subsection 7b7 of section #aigi of the ,revised ,statutes 7#db ,u4,s4,c4 #aihc71 as added by subsection 7c7 of this section4 7,b7 ,riot ,the term riot has the meaning given the term in section #bajb of title #ah1 ,united ,states ,code4 7#b7 ,liability for law enforcement free zones 7,a7 ,in general ,a person with the lawful authority to direct a law enforcement agency shall be liable to any person who suffers severe physical injury or death as the result of a third party's criminal conduct or whose property is substantially damaged or destroyed as the result of a third party's criminal conduct if-- 7i7 the person directed the law enforcement agency to establish or recognize1 whether formally or informally1 a law enforcement free zone2 7ii7 the criminal conduct and associated harm was foreseeable and occurred in the law enforcement free zone2 7iii7 the law enforcement free zone created an opportunity that otherwise would not have existed for the third party's crime to occur2 and 7iv7 the criminal conduct affected interstate commerce as described in subparagraph 7,b74 7,b7 ,affecting interstate commerce ,for purposes of subparagraph 7,a71 criminal conduct shall be considered to have affected interstate commerce if-- 7i7 the person injured by the criminal conduct traveled in interstate or foreign commerce with the intent to enter the law enforcement free zone2 7ii7 the criminal conduct is a violation of a ,federal criminal law2 7iii7 the person who committed the criminal conduct traveled in interstate or foreign commerce1 or used any facility of interstate or foreign commerce1 with intent to commit the crime2 or 7iv7 the property damaged or destroyed by the criminal conduct is used in or affecting interstate or foreign commerce4 7#c7 ,liability for standing down during riots ,a person with the lawful authority to direct a law enforcement agency who uses that authority to prohibit law enforcement officers from taking law enforcement action that would prevent or materially mitigate significant physical injury or death or damage or destruction of property caused by or related to a riot for any reason other than to prevent imminent harm to the safety of law enforcement officers shall be liable to any person who subsequently suffers significant physical injury or death or whose property is subsequently destroyed or damaged as the result of a third party's criminal conduct1 if-- 7,a7 the person injured traveled in interstate or foreign commerce with the intent to enter the law enforcement free zone2 7,b7 the injury was caused by an act that is a violation of a ,federal criminal law2 7,c7 the person who caused the injury traveled in interstate or foreign commerce1 or used any facility of interstate or foreign commerce1 with intent to commit the criminal conduct2 or 7,d7 the property damaged or destroyed is used in or affecting interstate or foreign commerce4 7e7 ,eligibility for law enforcement grants and emergency and disaster funding 7#a7 ,byrne grant program ,section #eja of title ,i of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#cd ,u4,s4,c4 #ajaeb7 is amended by adding at the end the following3 7h7 ,protection of individuals and property 7#a7 ,definitions ,in this subsection-- 7,a7 the term law enforcement free zone has the meaning given the term in section #aigi7;b7 of the ,revised ,statutes 7#db ,u4,s4,c4 #aihc7;b772 and 7,b7 the term riot has the meaning given the term in section #bajb of title #ah1 ,united ,states ,code4 7#b7 ,required protection of individuals and property ,beginning in the first fiscal year after the date of enactment of the ,,reclaim ,act1 a ,state or unit of local government that receives a grant under this part shall take all reasonable steps to protect individuals from physical injury and property from depredation caused by unlawful acts within the jurisdiction of the ,state or unit of local government1 as the case may be4 7#c7 ,failure to protect described ,for purposes of paragraph 7#b71 a ,state or unit of local government shall be considered to have failed to take all reasonable steps to protect individuals from physical injury and property from depredation only if-- 7,a7 a senior official1 governing body1 or policy from the ,state or unit of local government prohibits1 or prohibited during the relevant fiscal year1 law enforcement officers from taking law enforcement action that would prevent or materially mitigate physical injury or property depredation caused by or related to a riot for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7,b7 a senior official1 governing body1 or policy from the ,state or unit of local government established or recognized during the relevant fiscal year1 whether formally or informally1 a law enforcement free zone for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7,c7 the ,state or unit of local government has a custom or policy not to prosecute an individual who engages in unlawful activity as part of a riot2 or 7,d7 the ,state or unit of local government declines to prosecute an individual who engages in unlawful activity as part of a riot because the unlawful activity is related to or associated with expression of speech protected by the ,first ,amendment to the ,constitution of the ,united ,states4 7#d7 ,penalty for noncompliance ,if the ,attorney ,general determines that a ,state or unit of local government has failed to comply with this subsection1 the ,attorney ,general may reduce the amount of the award for the ,state or unit of local government under this part for the fiscal year following the determination by1 the greater of-- 7,a7 #be percent2 or 7,b7 an amount equal to twice the monetary value of the property damaged and the personal injury caused by the failure of the ,state or unit of local government to take reasonable steps to protect against the damage and injury4 4 7#b7 ,,cops grant program ,section #agja of title ,i of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#cd ,u4,s4,c4 #ajcha7 is amended by adding at the end the following3 7n7 ,protection of individuals and property 7#a7 ,definitions ,in this subsection-- 7,a7 the term law enforcement free zone has the meaning given the term in section #aigi7;b7 of the ,revised ,statutes 7#db ,u4,s4,c4 #aihc7;b772 and 7,b7 the term riot has the meaning given the term in section #bajb of title #ah1 ,united ,states ,code4 7#b7 ,required protection of individuals and property ,beginning in the first fiscal year after the date of enactment of the ,,reclaim ,act1 a ,state or unit of local government that receives a grant under this section shall take all reasonable steps to protect individuals from physical injury and property from depredation caused by unlawful acts within the jurisdiction of the ,state or unit of local government1 as the case may be4 7#c7 ,failure to protect described ,for purposes of paragraph 7#b71 a ,state or unit of local government shall be considered to have failed to take all reasonable steps to protect individuals from physical injury and property from depredation only if-- 7,a7 a senior official1 governing body1 or policy from the ,state or unit of local government prohibits1 or prohibited during the relevant fiscal year1 law enforcement officers from taking law enforcement action that would prevent or materially mitigate physical injury or property depredation caused by or related to a riot for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7,b7 a senior official1 governing body1 or policy from the ,state or unit of local government established or recognized during the relevant fiscal year1 whether formally or informally1 a law enforcement free zone for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7,c7 the ,state or unit of local government has a custom or policy not to prosecute an individual who engages in unlawful activity as part of a riot2 or 7,d7 the ,state or unit of local government declines to prosecute an individual who engages in unlawful activity as part of a riot because the unlawful activity is related to or associated with expression of speech protected by the ,first ,amendment to the ,constitution of the ,united ,states4 7#d7 ,penalty for noncompliance ,if the ,attorney ,general determines that a ,state or unit of local government has failed to comply with this subsection1 the ,attorney ,general may reduce the amount of the award for the ,state or unit of local government under this section for the fiscal year following the determination by1 the greater of-- 7,a7 #be percent2 or 7,b7 an amount equal to twice the monetary value of the property damaged and the personal injury caused by the failure of the ,state or unit of local government to take reasonable steps to protect against the damage and injury4 4 7#c7 ,emergency assistance ,title ,,vii of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #ebja et seq47 is amended by adding at the end the following3 #gjg4 ,limitation on funding eligibility 7a7 ,definitions ,in this section-- 7#a7 the term law enforcement free zone has the meaning given the term in section #aigi7;b7 of the ,revised ,statutes 7#db ,u4,s4,c4 #aihc7;b772 and 7#b7 the term riot has the meaning given the term in section #bajb of title #ah1 ,united ,states ,code4 7b7 ,required protection of individuals and property ,a ,state or unit of local government shall not be eligible for any major disaster assistance under title ,,iv or emergency assistance under title ,v under a major disaster or emergency declaration1 respectively1 relating to a riot or other civil unrest within the jurisdiction unless the ,state or unit of local government takes all reasonable steps to protect individuals from physical injury and property from depredation caused by unlawful acts occurring as part of the riot or unrest within the jurisdiction of the ,state or unit of local government1 as the case may be4 7c7 ,failure ,to protect described ,for purposes of subsection 7b71 a ,state or unit of local government shall be considered to have failed to take all reasonable steps to protect individuals from physical injury and property from depredation only if-- 7#a7 a senior official1 governing body1 or policy from the ,state or unit of local government prohibits law enforcement officers from taking law enforcement action that would prevent or materially mitigate physical injury or property depredation caused by or related to a riot for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7#b7 a senior official1 governing body1 or policy from the ,state or unit of local government established or recognized1 whether formally or informally1 a law enforcement free zone for any reason other than to prevent imminent harm to the safety of law enforcement officers2 7#c7 the ,state or unit of local government has a custom or policy not to prosecute an individual who engages in unlawful activity as part of a riot2 or 7#d7 the ,state or unit of local government declines to prosecute an individual who engages in unlawful activity as part of a riot because the unlawful activity is related to or associated with expression of speech protected by the ,first ,amendment to the ,constitution of the ,united ,states4 7d7 ,rule of construction ,nothing in this section shall be construed to limit the eligibility of an individual or private entity to receive major disaster assistance under title ,,iv or emergency assistance under title ,v4 4 #fjc4 ,above-the-line deduction for charitable contributions for individuals not itemizing deductions 7a7 ,in general ,paragraph 7#bb7 of section #fb7;a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#bb7 ,charitable contributions for individuals not itemizing deductions 7,a7 ,in general ,in the case of an individual who does not elect to itemize deductions for the taxable year1 the deduction allowed by section #agj with respect to charitable contributions 7as defined in section #agj7;c77 made during the period beginning on ,january #a1 #bjbj1 and ending on ,december #ca1 #bjba4 7,b7 ,limitation ,the deduction to which subparagraph 7,a7 applies for any taxable year shall not exceed an amount equal to #a_/c of the amount of the standard deduction with respect to such individual for such taxable year4 4 7b7 ,conforming amendment ,section #fb of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f74 7c7 ,effective date ,the amendments made by this section shall apply to charitable contributions 7as defined in section #agj7;c7 of the ,internal ,revenue ,code of #aihf7 made after ,december #ca1 #bjah4 #fjd4 ,sunset of ,,cares ,act spending 7a7 ,in general ,the ,,cares ,act 7,public ,law #aaf-acf7 is amended-- 7#a7 in division ,a-- 7,a7 in section #aajg7;a7 7#ae ,u4,s4,c4 #ijjf7;a77-- 7i7 in the matter preceding paragraph 7#a71 by striking ,september #cj1 #bjba and inserting ,december #ca1 #bjbj2 and 7ii7 in paragraph 7#c71 by striking 1 to remain available until ,september #cj1 #bjbd12 7,b7 in section #baaj7;g7 7#ae ,u4,s4,c4 #ijbh7;g771 by striking without fiscal year limitation and inserting until ,december #ca1 #bjbj2 7,c7 in section #baae 7#ae ,u4,s4,c4 #ijca71 by striking without fiscal year limitation and inserting until ,december #ca1 #bjbj2 7,d7 in section #bbja7;f71 by striking ,september #cj1 #bjba each place it appears and inserting ,december #ca1 #bjbj2 7,e7 in section #cead7;b7 7#db ,u4,s4,c4 #abeja note71 by striking for the fiscal year ending ,september #cj1 #bjba and inserting until ,december #ca1 #bjbj2 7,f7 in section #djah7;g77#b7 7#ae ,u4,s4,c4 #ijec7;g77#b771 by striking until expended and inserting until ,december #ca1 #bjbj2 and 7,g7 in section #djbg 7#ae ,u4,s4,c4 #ijfa7-- 7i7 in subsection 7a71 by inserting 1 to remain available until ,december #ca1 #bjbj before the period at the end2 and 7ii7 by striking subsection 7c7 and inserting the following3 7#c7 ,availability ,amounts made available under section #djjc7;b7 shall remain available until ,december #ca1 #bjbj4 2 and 7#b7 in division ,b-- 7,a7 by striking available until expended each place it appears except in the matter under the heading ,salaries and ,expenses under the heading ,house of ,representatives in title ,,ix and inserting available until ,december #ca1 #bjbj2 7,b7 by striking available until ,september #cj1 #bjba each place it appears and inserting available until ,december #ca1 #bjbj2 7,c7 by striking available through ,september #cj1 #bjba each place it appears and inserting available until ,december #ca1 #bjbj2 7,d7 by striking available until ,september #cj1 #bjbb each place it appears except in the matter under the heading housing opportunities for persons with aids under the heading ,community ,planning and ,development under the heading ,,department ,,of ,,housing ,,and ,,urban ,,development in title ,,xii and inserting available until ,december #ca1 #bjbj2 7,e7 by striking available until ,september #cj1 #bjbd each place it appears and inserting available until ,december #ca1 #bjbj2 7,f7 in title ,,iii-- 7i7 in the matter under the heading ,defense ,health ,program under the heading ,,other ,,department ,,of ,,defense ,,programs1 by striking available for obligation until ,september #cj1 #bjba and inserting available until ,december #ca1 #bjbj2 and 7ii7 in section #acjjb1 by striking available for obligation until ,september #cj1 #bjba and inserting available until ,december #ca1 #bjbj2 7,g7 in title ,,viii-- 7i7 by striking available through ,september #cj1 #bjbb each place it appears and inserting available until ,december #ca1 #bjbj2 and 7ii7 in the matter under the heading program management under the heading ,centers for ,medicare ,medicaid ,services under the heading ,,department ,,of ,health and ,human ,services1 by striking available through ,september #cj1 #bjbc and inserting available until ,december #ca1 #bjbj2 7,h7 in the matter under the heading ,salaries and ,expenses under the heading ,house of ,representatives in title ,,ix1 by striking except that #e1jjj1jjj shall remain available until expended12 and 7,i7 in title ,,xii-- 7i7 by striking available until ,september #cj1 #bjbc each place it appears and inserting available until ,december #ca1 #bjbj2 and 7ii7 in the matter under the heading housing opportunities for persons with aids under the heading ,community ,planning and ,development under the heading ,,department ,,of ,,housing ,,and ,,urban ,,development1 by striking except that amounts allocated pursuant to section #hed7;c77#e7 of such ,act shall remain available until ,september #cj1 #bjbb14 7b7 ,other laws amended by the ,,cares ,act 7#a7 ,section #b7;a77#e77;,b7 of the ,railroad ,unemployment ,insurance ,act 7#de ,u4,s4,c4 #ceb7;a77#e77;,b77 is amended by striking until expended and inserting until ,december #ca1 #bjbj4 7#b7 ,section #ccj7r77#f7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;b7r77#f77 is amended by inserting 1 to remain available until ,december #ca1 #bjbj1 after for fiscal year #bjbj4 7#c7 ,section #gdd,m7f77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cgi;j-#gb7;f77#a77 is amended in the second sentence by striking until expended and inserting until ,december #ca1 #bjbj4 7#d7 ,section #fja7;f77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #hja7;f77#c77 is amended by striking until expended and inserting until ,december #ca1 #bjbj4 7c7 ,savings provision ,notwithstanding any provision of the ,,cares ,act 7,public ,law #aaf-acf71 or an amendment made by that ,act1 any amounts made available under such ,act or an amendment made by such ,act shall remain available until the earlier of-- 7#a7 the date specified in such ,act or the amendment made by such ,act2 or 7#b7 ,december #ca1 #bjbj4 #fje4 ,sunset of programs and facilities of the ,federal ,reserve ,on ,december #ca1 #bjbj1 the following programs or facilities shall terminate3 7#a7 ,the ,municipal ,liquidity ,facility4 7#b7 ,the ,main ,street ,lending ,program4 7#c7 ,the ,commercial ,paper ,funding ,facility4 7#d7 ,the ,primary ,dealer ,credit ,facility4 7#e7 ,the ,money ,market ,mutual ,fund ,liquidity ,facility4 7#f7 ,the ,primary ,market ,corporate ,credit ,facility4 7#g7 ,the ,secondary ,market ,corporate ,credit ,facility4 7#h7 ,the ,term ,asset-,backed ,securities ,loan ,facility4 7#i7 ,the ,paycheck ,protection ,program ,liquidity ,facility4 7#aj7 ,the ,central ,bank ,liquidity ,swaps4 7#aa7 ,the ,temporary ,foreign ,international ,monetary ,authorities ,repo ,facility4