,,ii #aaf? ,,congress #b;d ,session ,s4 #decg ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,septemb] #h1 #bjbj,mr4 ,cruz introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to provide = economic recov]y1 & = o!r purposes4 #a4 ,%ort title1 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,re9vigorat+ ! ,economy1 ,creat+ ,opportunity = e ,vocation1 ,employ]1 ,retiree ,y\? ,act or ! ,,recov]y ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title1 etc4,,title ,i--,safely ,return+ ,p to ,"w3 ,employm5t & ! ,workplace,subtitle ,a--,workplace safety,sec4 #aja4 ,e/abli%m5t ( tax cr$it = employee te/+ = ,,covid-#ai4,sec4 #ajb4 ,"r to te/4,sec4 #ajc4 ,safe & heal?y workplace tax cr$it4,sec4 #ajd4 ,improvem5ts to ! p&emic em]g5cy unemploym5t comp5sation program4,sec4 #aje4 ,income exclusion = c]ta9 am\nts receiv$ 9 #bjbj4,sec4 #ajf4 ,inclusion ( equipm5t1 sy/ems1 & te*nologies to combat ! spread ( pa?og5s 9 ! def9ition ( airport developm5t ( a public-use airport4,subtitle ,b--,coronavirus liability relief,sec4 #aaa4 ,%ort title4,sec4 #aab4 ,f9d+s & purposes4,sec4 #aac4 ,def9itions4,"p ,i--,liability relief,s,u,b,p,a,r,t ,a--,liability limitations = individuals & entities engag$ 9 bus9esses1 s]vices1 activities1 or accommodations,sec4 #aba4 ,application ( subp>t4,sec4 #abb4 ,liability2 safe h>bor4,,subp>t ,b--,liability limitations = heal? c>e providers,sec4 #aca4 ,application ( subp>t4,sec4 #acb4 ,liability = heal? c>e pr(essionals & heal? c>e facilities dur+ coronavirus public heal? em]g5cy4,,subp>t ,c--,sub/antive & proc$ural provisions = coronavirus-relat$ actions generally,sec4 #ada4 ,jurisdiction4,sec4 #adb4 ,limitations on suits4,sec4 #adc4 ,proc$ures = suit 9 di/rict c\rts ( ! ,unit$ ,/ates4,sec4 #add4 ,dem& lett]s2 cause ( action4,,subp>t ,d--,relation to labor & employm5t laws,sec4 #aea4 ,limitation on violations "u specific laws4,sec4 #aeb4 ,liability = conduct+ te/+ at workplace4,sec4 #aec4 ,jo9t employm5t & indep5d5t contract+4,sec4 #aed4 ,exclusion ( c]ta9 notification requirem5ts z a result ( ! ,,covid-#ai public heal? em]g5cy4,"p ,,ii--,products,sec4 #afa4 ,applicability ( ! t>get$ liability protections = p&emic & epidemic products & security c\nt]measures ) respect to ,,covid-#ai4,"p ,,iii--,g5]al provisions,sec4 #aga4 ,sev]ability4,,title ,,ii--,! ,next ,great ,am]ican ,economic ,recov]y3 ,job ,creation,sec4 #bja4 ,exp5s+ ( c]ta9 prop]ty4,sec4 #bjb4 ,tempor>y susp5sion ( payroll taxes4,sec4 #bjc4 ,on%or+ ,r>e ,e>?s ,act4,sec4 #bjd4 ,eligibility ( #eja7;c77#f7 organizations = loans "u ! pay*eck protection program4,sec4 #bje4 ,,lift ,,up ,act4,sec4 #bjf4 ,,re9s ,act4,sec4 #bjg4 ,bank ,regulatory ,relief4,sec4 #bjh4 ,congressional review = coronavirus regulations4,sec4 #bji4 ,,beat ,,*9a ,act4,sec4 #baj4 ,fund+ = ,,spr ,petroleum ,acc\nt4,sec4 #baa4 ,expansion ( rese>* cr$it = qualifi$ small bus9esses4,sec4 #bab4 ,ext5sion ( aviation excise tax holiday4,,title ,,iii--,e/abli%+ ,long-,t]m ,retirem5t ,security,sec4 #cja4 ,all[ance ( delay 9 mak+ #bjbj retirem5t contributions4,sec4 #cjb4 ,conv]sion ( c]ta9 #bjbj di/ributions to qualifi$ loans = purposes ( ,,c>es ,act4,sec4 #cjc4 ,index+ ( c]ta9 assets = purposes ( det]m9+ ga9 or loss4,sec4 #cjd4 ,retirem5t fre$om4,,title ,,iv--,= ,our ,*ildr53 ,safely ,return+ ,kids to ,school,sec4 #dja4 ,education ,fre$om ,s*ol>%ips & ,opportunity4,sec4 #djb4 ,help+ p>5ts educate *ildr5 dur+ ! coronavirus p&emic4,sec4 #djc4 ,safe ,s*ool ,/ud5t ,protective ,equipm5t ,tax ,cr$it4,,title ,v--,driv+ ,,covid ,cures ,treatm5t ,innovation,sec4 #eja4 ,results = coronavirus pati5ts4,sec4 #ejb4 ,equal access to c>e4,sec4 #ejc4 ,p&emic heal? c>e access4,sec4 #ejd4 ,bilat]al coop]ative agreem5t4,sec4 #eje4 ,price transp>5cy requirem5ts4,sec4 #ejf4 ,af=dable heal? c>e options4,sec4 #ejg4 ,increas+ access to tax-free c>e4,sec4 #ejh4 ,access to direct m$ical c>e4,,title ,,vi--,miscellaneous,sec4 #fja4 ,prev5t+ discrim9ation aga9/ religi\s individuals & in/itutions4,sec4 #fjb4 ,,reclaim ,act4,sec4 #fjc4 ,above-!-l9e d$uction = *>itable contributions = individuals n itemiz+ d$uctions4,sec4 #fjd4 ,sunset ( ,,c>es ,act sp5d+4,sec4 #fje4 ,sunset ( programs & facilities ( ! ,f$]al ,res]ve4 ,i ,safely ,return+ ,p to ,"w3 ,employm5t & ! ,workplace ,a ,workplace safety #aja4 ,e/abli%m5t ( tax cr$it = employee te/+ = ,,covid-#ai 7a7 ,9 g5]al ,= purposes ( section #ch ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! ,,covid-#ai employee te/+ cr$it %all be treat$ z a cr$it li/$ at ! end ( subsection 7b7 ( su* section4 ,= purposes ( ?is subsection1 ! ,,covid-#ai employee te/+ cr$it is an am\nt equal to ! product (-- 7#a7 ! numb] ( qualifi$ ,,covid-#ai te/s adm9i/]$ to any employee ( ! taxpay] aft] ! date ( enactm5t ( ?is ,act & be=e ,janu>y #a1 #bjba2 & 7#b7 #aej4 7b7 ,limitation ,= purposes ( p>agraph 7#a7 ( subsection 7a71 ! cr$it all[$ "u su* subsection %all n include any te/s :i* are 9 excess ( "o qualifi$ ,,covid-#ai te/ = ea* employee = e #b cal5d> weeks dur+ cal5d> ye> #bjbj4 7c7 ,qualifi$ ,,covid-#ai te/ 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m qualifi$ ,,covid-#ai te/ means-- 7,a7 any diagno/ic te/ = ! detection ( ! virus ,,s>s-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai72 or 7,b7 any s]ology te/ = ! detection ( antibodies to su* virus1 :i* has be5 cle>$ or approv$ by ! ,food & ,drug ,adm9i/ration or by ! public heal? dep>tm5t ( a ,/ate 7or su* o!r ,/ate entity z designat$ by ! gov]nor ( ! ,/ate7 = su* purpose & :i* is n provid$ to an employee aft] ! date on :i* su* employee has te/$ positive = ! virus describ$ 9 subp>agraph 7,a7 or ! antibodies describ$ 9 subp>agraph 7,b74 7#b7 ,def9itions ,= purposes ( ?is section-- 7,a7 ,,covid-#ai ,ref]5ces to ,,covid-#ai include a ref]5ce to any o!r coronavirus ) p&emic pot5tial4 7,b7 ,employee1 employ] ,! t]ms employee & employ] h ! respective mean+s giv5 su* t]ms 9 section #aja ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaaa74 7#c7 ,cl>ification ,a qualifi$ ,,covid-#ai te/ %all be consid]$ to be a m$ical exam9ation t is job-relat$ & consi/5t ) bus9ess necessity1 = purposes ( section #ajb7;d7 ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaab7;d774 ,x %all n be unlawful "u section #ajb7;a7 ( su* ,act 7#db ,u4,s4,c4 #abaab7;d77 = an employ] to require su* a te/ ( an employee4 7d7 ,all[ance ( d$uction ,no?+ 9 ?is section or ! ,int]nal ,rev5ue ,code ( #aihf %all prohibit any d$uction :i* is o!rwise all[able ) respect to any exp5se incurr$ by ! taxpay] = ! acquisition or pur*ase ( any ,,covid-#ai te/ :i* is tak5 into acc\nt "u subsection 7a74 #ajb4 ,"r to te/ 7a7 ,9 g5]al ,not)/&+ *apt] ,v ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act 7#ba ,u4,s4,c4 #cea et seq47 & section #cec ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bfc;a71 dur+ any public heal? em]g5cy decl>$ by ! ,secret>y ( ,heal? & ,human ,s]vices 7ref]r$ to 9 ?is section z ! ,secret>y7 "u section #cai ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 or by a ,/ate 9 accordance ) ! law ( ! ,/ate1 ! public heal? dep>tm5t ( su* ,/ate 7or su* o!r ,/ate entity z designat$ by ! gov]nor ( ! ,/ate7 may cle> or approve diagno/ic te/s or diagno/ic devices1 = use 9 t ,/ate dur+ ! applicable public heal? em]g5cy only4 7b7 ,application ,an approval or cle>ance pursuant to subsection 7a7 may-- 7#a7 all[ = ! prep>ation1 comp\nd+1 assembly1 propagation1 manufacture1 developm5t1 sale1 di/ribution1 or use ( a specifi$ diagno/ic te/ or diagno/ic device to address ! heal? diagno/ic ne$s ( ! ,/ate dur+ ! public heal? em]g5cy2 7#b7 apply to a diagno/ic te/ or diagno/ic device ne$$ to address ! heal? diagno/ic ne$s ( ! ,/ate dur+ ! public heal? em]g5cy1 z det]m9$ by ! ,/ate1 includ+1 b n limit$ to1 a te/ or device t uses reag5ts or swabb+ 7includ+ self-swab72 7#c7 apply to ! te/+ ( pati5ts if ! ,/ate c]tifies t ! te/ c be validat$1 z det]m9$ by ! ,/ate2 & 7#d7 apply to laboratory-develop$ te/s p]=m$ by laboratories & hospitals c]tifi$ "u section #cec ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bfc;a71 & to su* te/s p]=m$ by cl9ical laboratory companies4 7c7 ,susp5sion en=cem5t by ,,fda 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#a71 ) respect to a diagno/ic te/ or diagno/ic device approv$ or cle>$ by a ,/ate pursuant to subsection 7a71 ! ,secret>y may n1 = ! duration ( ! applicable public heal? em]g5cy engage 9 any en=cem5t action-- 7,a7 ) respect to ! te/ or device1 to ! ext5t t su* te/ or device is di/ribut$ & us$ )9 ! ,/ate grant+ ! approval or cle>ance 9 accordance ) ! requirem5ts ( ! ,/ate2 7,b7 aga9/ a ,/ate or ,/ate entity t cle>s or approves ! te/ or device 9 accordance ) ?is section2 or 7,c7 aga9/ any ,/ate1 entity ( a ,/ate1 heal? c>e provid]1 heal? c>e facility1 laboratory1 educational in/itution1 manufactur]1 or di/ributor t prep>es1 propagates1 comp\nds1 assembles1 or processes a diagno/ic te/ or diagno/ic device by *emical1 physical1 biological1 or o!r proc$ure = su* te/ or device or develops1 manufactures1 di/ributes1 sells1 adm9i/]s1 or evaluates su* te/-- 7i7 )9 ! applicable ,/ate 9 accordance ) ! requirem5ts ( ! ,/ate2 or 7ii7 = ! applicable ,/ate or individuals or entities t are locat$ )9 ! applicable ,/ate4 7#b7 ,exception ,! provisions ( p>agraph 7#a7 %all n apply ) respect to a ,/ate if ! gov]nor ( ! ,/ate reque/s t en=cem5t cont9ue 9 ! ,/ate dur+ ! public heal? em]g5cy4 7d7 ,action by ,,fda aft] public heal? em]g5cy ,n lat] ?an #ahj days aft] ! end ( any public heal? em]g5cy "u :i* a ,/ate ex]cises its au?ority "u subsection 7a7 ) respect to a diagno/ic te/ or diagno/ic device1 if ! ,food & ,drug ,adm9i/ration has n cle>$ or approv$ su* te/ or device "u *apt] ,v ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act1 ! ,secret>y %all review & make a f9al det]m9ation1 )9 su* #ahj-;day p]iod1 ) respect to su* te/ or device = cle>ance or approval4 7e7 ,diagno/ic te/s & diagno/ic devices ,9 ?is section1 ! t]ms diagno/ic te/ & diagno/ic device include 9 vitro diagno/ic products1 laboratory develop$ te/s1 viral te/s1 s]ological & antibody te/s1 & any o!r te/ us$ to id5tify1 analyze1 or inve/igate a disease4 #ajc4 ,safe & heal?y workplace tax cr$it 7a7 ,9 g5]al ,9 ! case ( an employ]1 !re %all be all[$ z a cr$it aga9/ applicable employm5t taxes = ea* cal5d> qu>t] an am\nt equal to #ej p]c5t ( ! sum (-- 7#a7 ! qualifi$ employee protection exp5ses1 7#b7 ! qualifi$ workplace reconfiguration exp5ses1 & 7#c7 ! qualifi$ workplace te*nology exp5ses1 paid or incurr$ by ! employ] dur+ su* cal5d> qu>t]4 7b7 ,limitations & refundability 7#a7 ,ov]all doll> limitation on cr$it 7,a7 ,9 g5]al ,! am\nt ( ! cr$it all[$ "u subsection 7a7 ) respect to any employ] = any cal5d> qu>t] %all n exce$ ! excess 7if any7 (-- 7i7 ! applicable doll> limit ) respect to su* employ] = su* cal5d> qu>t]1 ov] 7ii7 ! aggregate cr$its all[$ "u subsection 7a7 ) respect to su* employ] = all prec$+ cal5d> qu>t]s4 7,b7 ,applicable doll> limit ,! t]m applicable doll> limit means1 ) respect to any employ] = any cal5d> qu>t]1 ! sum (-- 7i7 #a1jjj1 multipli$ by ! av]age numb] ( employees employ$ by su* employ] dur+ su* cal5d> qu>t] n 9 excess ( #ejj1 plus 7ii7 #gej1 multipli$ by su* av]age numb] ( employees 9 excess ( #ejj b n 9 excess ( #a1jjj1 plus 7iii7 #ejj1 multipli$ by su* av]age numb] ( employees 9 excess ( #a1jjj4 7#b7 ,cr$it limit$ to employm5t taxes ,! cr$it all[$ by subsection 7a7 ) respect to any cal5d> qu>t] %all n exce$ ! applicable employm5t taxes 7r$uc$ by any cr$its all[$ "u subsections 7e7 & 7f7 ( section #caaa ( ! ,int]nal ,rev5ue ,code ( #aihf1 sections #gjja & #gjjc ( ! ,families ,fir/ ,coronavirus ,response ,act1 & section #bcja ( ! ,,c>es ,act7 on ! wages paid ) respect to ! employm5t ( all ! employees ( ! employ] = su* cal5d> qu>t]4 7#c7 ,refundability ( excess cr$it 7,a7 ,9 g5]al ,if ! am\nt ( ! cr$it "u subsection 7a7 exce$s ! limitation ( p>agraph 7#b7 = any cal5d> qu>t]1 su* excess %all be treat$ z an ov]paym5t t %all be refund$ "u sections #fdjb7;a7 & #fdac7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,b7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 any am\nts due to ! employ] "u ?is p>agraph %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7c7 ,qualifi$ employee protection exp5ses ,= purposes ( ?is section1 ! t]m qualifi$ employee protection exp5ses means am\nts paid or incurr$ by ! employ] =-- 7#a7 equipm5t to protect employees & cu/om]s ( ! employ] f contract+ ,,covid-#ai1 includ+ masks1 gloves1 & dis9fectants1 & 7#b7 clean+ products or s]vices relat$ to prev5t+ ! spread ( ,,covid-#ai4 ,su* t]m %all n include any exp5se = :i* ! ,,covid-#ai employee te/+ cr$it "u section #aja is all[$4 7d7 ,qualifi$ workplace reconfiguration exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ workplace reconfiguration exp5ses means am\nts paid or incurr$ by ! employ] to design & reconfigure retail space1 "w areas1 break areas1 or o!r areas t employees or cu/om]s regul>ly use 9 ! ord9>y c\rse ( ! employ]'s trade or bus9ess if su* design & reconfiguration-- 7,a7 has a prim>y purpose ( prev5t+ ! spread ( ,,covid-#ai1 7,b7 is ) respect to tangible prop]ty 7)9 ! mean+ ( section #afh ( ! ,int]nal ,rev5ue ,code ( #aihf7 :i* is locat$ 9 ! ,unit$ ,/ates & :i* is leas$ or own$ by ! employ]1 7,c7 is comm5surate ) ! risks fac$ by ! employees or cu/om]s1 or is consi/5t ) recomm5dations made by ! ,c5t]s = ,disease ,control & ,prev5tion or ! ,occupational ,safety & ,heal? ,adm9i/ration1 7,d7 is complet$ pursuant to a reconfiguration 7or simil>7 plan t 0 n 9 place be=e ,m>* #ac1 #bjbj1 & 7,e7 is complet$ be=e ,janu>y #a1 #bjba4 7#b7 ,regulations ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ guidance def9+ prim>y purpose & reconfiguration plan4 7e7 ,qualifi$ workplace te*nology exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ workplace te*nology exp5ses means am\nts paid or incurr$ by ! employ] = te*nology sy/ems t employees or cu/om]s use 9 ! ord9>y c\rse ( ! employ]'s trade or bus9ess if su* te*nology sy/em-- 7,a7 has a prim>y purpose ( prev5t+ ! spread ( ,,covid-#ai1 7,b7 is us$ = limit+ physical contact betwe5 cu/om]s & employees 9 ! ,unit$ ,/ates1 7,c7 is comm5surate ) ! risks fac$ by ! employees or cu/om]s1 or is consi/5t ) recomm5dations made by ! ,c5t]s = ,disease ,control & ,prev5tion or ! ,occupational ,safety & ,heal? ,adm9i/ration1 7,d7 is n acquir$ by ! employ] pursuant to a plan t 0 9 place be=e ,m>* #ac1 #bjbj1 & 7,e7 is plac$ 9 s]vice by ! employ] be=e ,janu>y #a1 #bjba4 7#b7 ,te*nology sy/ems ,! t]m te*nology sy/ems means comput] s(tw>e 7z def9$ 9 section #afg7;f77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 & qualifi$ te*nological equipm5t 7z def9$ 9 section #afh7;i77#b7 ( su* ,code74 7#c7 ,regulations ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ guidance def9+ ! t]ms prim>y purpose & plan4 7f7 ,o!r def9itions ,= purposes ( ?is section-- 7#a7 ,applicable employm5t taxes ,! t]m applicable employm5t taxes means ! foll[+3 7,a7 ,! taxes impos$ "u section #caaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,b7 ,s mu* ( ! taxes impos$ "u section #cbba7;a7 ( su* ,code z are attributable to ! rate 9 effect "u section #caaa7;a7 ( su* ,code4 7#b7 ,,covid-#ai ,except :]e ! context cle>ly indicates o!rwise1 any ref]5ce 9 ?is section to ,,covid-#ai %all be treat$ z includ+ a ref]5ce to ! virus :i* causes ,,covid-#ai4 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury or su* ,secret>y's delegate4 7#d7 ,o!r t]ms ,any t]m us$ 9 ?is section :i* is also us$ 9 *apt] #ba or #bb ( ! ,int]nal ,rev5ue ,code ( #aihf %all h ! same mean+ z :5 us$ 9 su* *apt]4 7g7 ,c]ta9 gov]nm5tal employ]s ,?is section %all n apply to ! ,gov]nm5t ( ! ,unit$ ,/ates1 ! gov]nm5t ( any ,/ate or political subdivision !re(1 or any ag5cy or in/rum5tality ( any ( ! =ego+4 7h7 ,rules relat+ to employ]1 etc 7#a7 ,aggregation rule ,all p]sons treat$ z a s+le employ] "u subsection 7a7 or 7b7 ( section #eb ( ! ,int]nal ,rev5ue ,code ( #aihf1 or subsection 7m7 or 7o7 ( section #dad ( su* ,code1 %all be treat$ z "o employ] = purposes ( ?is section4 7#b7 ,?ird-p>ty payors ,any cr$it all[$ "u subsection 7a7 %all be treat$ z a cr$it describ$ 9 section #ceaa7;d77#b7 ( su* ,code4 7i7 ,treatm5t ( deposits ,! ,secret>y %all waive any p5alty "u section #ffef ( ! ,int]nal ,rev5ue ,code ( #aihf = any failure to make a deposit ( any applicable employm5t taxes if ! ,secret>y det]m9es t su* failure 0 due to ! reasonable anticipation ( ! cr$it all[$ "u subsection 7a74 7j7 ,cr$it = self-,employ$ individuals 7#a7 ,9 g5]al ,9 ! case ( a self-employ$ individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf = any taxable ye> an am\nt equal to #ej p]c5t ( ! sum (-- 7,a7 ! qualifi$ employee protection exp5ses 7z det]m9$ by treat+ ! self-employ$ individual bo? z ! employ] & an employee71 7,b7 ! qualifi$ workplace reconfiguration exp5ses 7z s det]m9$71 & 7,c7 ! qualifi$ workplace te*nology exp5ses 7z s det]m9$71 paid or incurr$ by ! individual dur+ su* taxable ye>4 7#b7 ,limitation ,! am\nt ( ! cr$it all[$ "u p>agraph 7#a7 ) respect to any self-employ$ individual = any taxable ye> %all n exce$ #ejj4 7#c7 ,refundability 7,a7 ,9 g5]al ,! cr$it det]m9$ "u p>agraph 7#a7 %all be treat$ z a cr$it all[$ to ! taxpay] "u subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code4 7,b7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 any refund due f ! cr$it det]m9$ "u p>agraph 7#a7 %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7#d7 ,self-employ$ individual 7,a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m self-employ$ individual means an individual :o regul>ly c>ries on any trade or bus9ess )9 ! mean+ ( section #adjb ( ! ,int]nal ,rev5ue ,code ( #aihf1 o!r ?an any su* trade or bus9ess :i* is c>ri$ on by a p>tn]%ip4 7,b7 ,docum5tation ,no cr$it %all be all[$ "u p>agraph 7#a7 to any individual unless ! individual ma9ta9s su* docum5tation z ! ,secret>y may prescribe to e/abli% su* individual z an eligible self-employ$ individual4 7k7 ,special rules 7#a7 ,d5ial ( d\ble b5efit ,= purposes ( ?is section-- 7,a7 ,9 g5]al ,any d$uction or o!r cr$it o!rwise all[able "u any provision ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to any exp5se = :i* a cr$it is all[$ "u ?is section %all be r$uc$ by ! am\nt ( ! cr$it "u ?is section ) respect to su* exp5se4 7,b7 ,basis adju/m5t ,if a cr$it is all[$ "u ?is section ) respect to any prop]ty ( a "* :i* is subject to ! all[ance = depreciation "u section #afg ( su* ,code1 ! basis ( su* prop]ty %all be r$uc$ by ! am\nt ( ! cr$it s all[$1 & su* r$uction %all be tak5 into acc\nt be=e det]m9+ ! am\nt ( any all[ance = depreciation ) respect to su* prop]ty = purposes ( su* ,code4 7,c7 ,exp5ses n tak5 into acc\nt m ?an once ,! same exp5se %all n be treat$ z describ$ 9 m ?an "o p>agraph ( subsection 7a7 or m ?an "o subp>agraph ( subsection 7j77#a71 :i*ev] is applicable4 7,d7 ,employ] or self-employm5t cr$it all[$ ,! cr$it "u subsection 7a7 & ! cr$it = self-employ$ individuals "u subsection 7j7 %all n apply to ! same taxpay]4 7#b7 ,election n to h section apply ,?is section %all n apply ) respect to any employ] = any cal5d> qu>t]1 or ) respect to any self-employ$ individual = any taxable ye>1 if su* employ] or self-employ$ individual elects 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 n to h ?is section apply4 7l7 ,transf]s to c]ta9 tru/ funds ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 & ! ,social ,security ,equival5t ,b5efit ,acc\nt e/abli%$ "u section #ae;,a7a7 ( ! ,railroad ,retirem5t ,act ( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ?is section 7)\t reg>d to ?is subsection74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,tru/ ,fund or ,acc\nt _h ?is section n be5 enact$4 7m7 ,regulations & guidance ,! ,secret>y %all prescribe su* regulations & o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+-- 7#a7 ) respect to ! application ( ! cr$it "u subsection 7a7 to ?ird-p>ty payors 7includ+ pr(essional employ] organizations1 c]tifi$ pr(essional employ] organizations1 or ag5ts "u section #cejd ( ! ,int]nal ,rev5ue ,code ( #aihf71 regulations or o!r guidance all[+ su* payors to submit docum5tation necess>y to sub/antiate ! am\nt ( ! cr$it all[$ "u subsection 7a71 7#b7 regulations or o!r guidance = recaptur+ ! b5efit ( cr$its det]m9$ "u subsection 7a7 9 cases :]e !re is a subsequ5t adju/m5t to ! cr$it det]m9$ "u su* subsection1 & 7#c7 regulations or o!r guidance to prev5t abuse ( ! purposes ( ?is section4 7n7 ,application ,?is section %all only apply to am\nts paid or incurr$ aft] ! date ( ! enactm5t ( ?is ,act1 & be=e ,janu>y #a1 #bjba4 #ajd4 ,improvem5ts to ! p&emic em]g5cy unemploym5t comp5sation program ,section #bajg7;a7 ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf77 is am5d$ by add+ at ! end ! foll[+ new p>agraphs3 7#g7 ,t]m9ation ( b5efits if ! individual refuses to take prior job ,beg9n+ #cj days aft] ! date ( enactm5t ( ?is p>agraph1 any agreem5t "u ?is section %all provide t an individual is n eligible to receive paym5ts ( p&emic em]g5cy unemploym5t comp5sation if an employ] (f]s ! individual ! job back = :i* unemploym5t b5efits 7 bas$ on & ! individual refuses to take su* job4 7#h7 ,requirem5t = return to "w notification & report+ ,beg9n+ #cj days aft] ! date ( enactm5t ( ?is p>agraph1 any agreem5t "u ?is section %all require t ! ,/ate has 9 place a process to address refusal to return to "w or refusal ( suitable "w t includes ! foll[+3 7,a7 ,provid+ a pla9-language notice to individuals at ! "t ( apply+ = b5efits reg>d+ ,/ate law provisions relat+ to ea* ( ! foll[+3 7i7 ,return to "w requirem5ts4 7ii7 ,rights to refuse to return to "w or to refuse suitable "w4 7iii7 ,h[ to conte/ ! d5ial ( a claim t has be5 d5i$ due to a claim by an employ] t ! individual refus$ to return to "w or refus$ suitable "w4 7,b7 ,provid+ a pla9-language notice to employ]s ?r\gh any sy/em us$ by employ]s or any regul> correspond5ce s5t to employ]s reg>d+ h[ to notify ! ,/ate if an individual refuses to return to "w4 7,c7 ,o!r items det]m9$ appropriate by ! ,secret>y ( ,labor4 4 #aje4 ,income exclusion = c]ta9 am\nts receiv$ 9 #bjbj 7a7 ,9 g5]al ,= purposes ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf1 9 ! case ( an individual1 gross income %all n include any am\nt ( e>n$ income 7z def9$ 9 section #cb7;c77#b7 ( su* ,code1 det]m9$ )\t reg>d to section #cb7;d77 receiv$ aft] ,augu/ #ca1 #bjbj1 & be=e ,janu>y #a1 #bjba4 7b7 ,limitation ,! aggregate am\nt exclud$ f gross income "u subsection 7a7 %all n exce$ #aj1jjj4 7c7 ,exception ,subsection 7a7 %all n apply to any am\nt receiv$ z unemploym5t comp5sation "u ,/ate or ,f$]al law1 includ+ "u ! ,f$]al-,/ate ,ext5d$ ,unemploym5t ,comp5sation ,act1 ! p&emic unemploym5t assi/ance program "u section #bajb ( ! ,relief = ,work]s ,affect$ by ,coronavirus ,act 7conta9$ 9 subtitle ,a ( title ,,ii ( division ,a ( ! ,,c>es ,act 7,public ,law #aaf-acf771 or ! p&emic em]g5cy unemploym5t comp5sation program "u section #bajg ( su* title ,,ii4 7d7 ,election ,to det]m9e *ild tax cr$it & e>n$ income tax cr$it )\t reg>d to ?is section ,= purposes ( apply+ sections #bd & #cb ( ! ,int]nal ,rev5ue ,code ( #aihf = any taxable ye> end+ 9 #bjbj1 a taxpay] may elect to treat am\nts exclud$ f gross income "u subsection 7a7 z e>n$ income4 #ajf4 ,inclusion ( equipm5t1 sy/ems1 & te*nologies to combat ! spread ( pa?og5s 9 ! def9ition ( airport developm5t ( a public-use airport ,section #dgajb7c77;,b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 clause 7ix71 by /rik+ & aft] ! semicolon2 7#b7 9 clause 7x71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+3 7xi7 equipm5t1 sy/ems & te*nologies to combat ! spread ( pa?og5s4 4 ,b ,coronavirus liability relief #aaa4 ,%ort title ,?is subtitle may be cit$ z ! ,safegu>d+ ,am]ica's ,frontl9e ,employees ,to ,(f] ,"w ,opportunities ,requir$ to ,kick/>t ! ,economy ,act or ! ,,safe ,,to ,,"w ,act4 #aab4 ,f9d+s & purposes 7a7 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,! ,,s>s-,co,v-#b virus t orig9at$ 9 ,*9a & causes ! disease ,,covid-#ai has caus$ untold mis]y & deva/ation ?r\gh\t ! _w1 includ+ 9 ! ,unit$ ,/ates4 7#b7 ,= mon?s1 frontl9e heal? c>e work]s & heal? c>e facilities h f\ght ! virus ) c\rage & resolve4 ,!y did s at fir/ ) v little in=mation ab\t h[ to treat ! virus & develop$ /rategies to save lives ( ! p ( ! ,unit$ ,/ates 9 real "t4 ,!y risk$ _! p]sonal heal? & wellbe+ to protect & treat _! pati5ts4 7#c7 ,bus9esses 9 ! ,unit$ ,/ates kick$ into action to produce & procure p]sonal protective equipm5t1 su* z masks1 gloves1 face %ields1 & h& sanitiz]1 & o!r necess>y m$ical supplies1 su* z v5tilators1 at unprec$5t$ rates4 7#d7 ,to halt ! spread ( ! disease1 ,/ate & local gov]nm5ts took dra/ic measures4 ,!y %ut d[n small & l>ge bus9esses1 s*ools1 colleges & univ]sities1 religi\s1 philan?ropic & o!r nonpr(it in/itutions1 & local gov]nm5t ag5cies4 ,!y ord]$ p to rema9 9 _! homes4 7#e7 ,?is /&/ill 0 ne$$ to sl[ ! spread ( ! virus4 ,b x deva/at$ ! economy ( ! ,unit$ ,/ates4 ,! sum ( hundr$s ( local-level & ,/ate-level decisions to close ne>ly e space 9 :i* p might ga!r br\ght int]/ate comm]ce ne>ly to a halt4 7#f7 ,?is halt l$ to ! loss ( millions ( jobs4 ,^! lo/ jobs 7 n a natural consequ5ce ( ! economic environm5t1 b r ! result ( a dra/ic1 ?\gh tempor>y1 response to ! unprec$5t$ nature ( ?is global p&emic4 7#g7 ,congress pass$ a s]ies ( /atutes to address ! heal? c>e & economic crises--! ,coronavirus ,prep>$ness & ,response ,supplem5tal ,appropriations ,act1 #bjbj 7,public ,law #aaf-abc2 #acd ,/at4 #adf71 ! ,families ,fir/ ,coronavirus ,response ,act 7,public ,law #aaf-abg2 #acd ,/at4 #agh71 ! ,coronavirus ,aid1 ,relief1 & ,economic ,security ,act or ! ,,c>es ,act 7,public ,law #aaf-acf71 & ! ,pay*eck ,protection ,program & ,heal? ,c>e ,enhancem5t ,act 7,public ,law #aaf-aci2 #acd ,/at4 #fbj74 ,9 ^! laws ,congress ex]cis$ its p[] "u ! ,comm]ce & ,sp5d+ ,clauses ( ! ,con/itution ( ! ,unit$ ,/ates to direct trillions ( taxpay] doll>s t[>d ef=ts to aid work]s1 bus9esses1 ,/ate & local gov]nm5ts1 heal? c>e work]s1 & pati5ts4 7#h7 ,?is legislation provid$ %ort-t]m insulation f ! wor/ ( ! economic /orm1 b ^! laws alone _c protect ! ,unit$ ,/ates f fur!r deva/ation4 ,only reop5+ ! economy s t work]s c get back to "w & /ud5ts c get back to s*ool c accompli% t goal4 7#i7 ,! ,con/itution ( ! ,unit$ ,/ates specifically enum]ates ! legislative p[]s ( ,congress4 ,"o ( ^? p[]s is ! regulation ( int]/ate comm]ce4 ,! ,gov]nm5t is n a sub/itute = ! economy1 b x has ! au?ority & ! duty to act :5 int]/ate comm]ce is ?reat5$ & damag$4 ,z appli$ to ! pres5t crisis1 ,congress c deploy its p[] ov] int]/ate comm]ce to promote a prud5t reop5+ ( bus9esses & o!r organizations t s]ve z ! f\ndation & backbone ( ! national economy & ( comm]ce among ! ,/ates4 ,^! include small & l>ge bus9esses1 s*ools 7:i* are sub/antial employ]s 9 _! own "r & provide necess>y s]vices to enable p>5ts & o!r c>egiv]s to return to "w71 colleges & univ]sities 7:i* are sub/antial employ]s & supply ! int]/ate m>ket = high]-education s]vices71 religi\s1 philan?ropic & o!r nonpr(it in/itutions 7:i* are sub/antial employ]s & provide necess>y s]vices to _! communities71 & local gov]nm5t ag5cies4 7#aj7 ,congress mu/ also ensure t ! ,nation's heal? c>e work]s & heal? c>e facilities are able to act fully to defeat ! virus4 7#aa7 ,congress mu/ also safegu>d its inve/m5t ( taxpay] doll>s "u ! ,,c>es ,act & o!r coronavirus legislation4 ,congress mu/ ensure t ^? funds are us$ to help bus9esses & work]s survive & recov] f ! economic crisis1 & to help heal? c>e work]s & heal? c>e facilities defeat ! virus4 ,,c>es ,act funds _c be div]t$ f ^! important purposes to l9e ! pockets ( ! trial b>4 7#ab7 ,"o ( ! *ief imp$im5ts to ! cont9u$ fl[ ( int]/ate comm]ce z ?is public heal? crisis has unfold$ is ! risk ( litigation4 ,small & l>ge bus9esses1 s*ools1 colleges & univ]sities1 religi\s1 philan?ropic & o!r nonpr(it in/itutions1 & local gov]nm5t ag5cies confront ! risk ( a tidal wave ( lawsuits accus+ !m ( expos+ employees1 cu/om]s1 /ud5ts1 & wor%ip]s to coronavirus4 ,heal? c>e work]s face ! ?reat ( lawsuits aris+ f _! ef=ts to fight ! virus4 7#ac7 ,!y confront ?is litigation risk ev5 z !y "w tirelessly to comply ) ! coronavirus guidance1 rules1 & regulations issu$ by local gov]nm5ts1 ,/ate gov]nm5ts1 & ! ,f$]al ,gov]nm5t4 ,!y confront ?is risk not)/&+ equipm5t & /aff+ %ortages4 ,& !y confront ?is risk :ile also grappl+ ) con/antly *ang+ in=mation on h[ be/ to protect employees1 cu/om]s1 /ud5ts1 & wor%ip]s f ! virus1 & h[ be/ to treat x4 7#ad7 ,^! lawsuits pose a sub/antial risk to int]/ate comm]ce because !y ?reat5 to keep small & l>ge bus9esses1 s*ools1 colleges & univ]sities1 religi\s1 philan?ropic & o!r nonpr(it in/itutions1 & local gov]nm5t ag5cies f reop5+ = fe> ( exp5sive litigation t might prove to be m]itless4 ,^! lawsuits fur!r ?reat5 to und]m9e ! ,nation's fight aga9/ ! virus by expos+ our heal? c>e work]s & heal? c>e facilities to liability = difficult m$ical decisions !y h made "u try+ & unc]ta9 circum/ances4 7#ae7 ,^! lawsuits also risk div]t+ taxpay] money provid$ "u ! ,,c>es ,act & o!r coronavirus legislation f its int5d$ purposes to ! pockets ( opportuni/ic trial lawy]s4 7#af7 ,?is risk is n purely local4 ,x is necess>ily national 9 scale4 ,a pat*work ( local & ,/ate rules gov]n+ liability 9 coronavirus-relat$ lawsuits creates trem5d\s unpr$ictability = ev]yone p>ticipat+ 9 int]/ate comm]ce & acts z a significant drag on national recov]y4 ,! aggregation ( ea* individual pot5tial liability risk poses a sub/antial & unprec$5t$ ?reat to int]/ate comm]ce4 7#ag7 ,! accumulat$ economic risks = ^! pot5tial def5dants directly & sub/antially affects int]/ate comm]ce4 ,individuals & entities pot5tially subject to coronavirus-relat$ liability w /ructure _! decision mak+ to avoid t liability4 ,small & l>ge bus9esses1 s*ools1 colleges & univ]sities1 religi\s1 philan?ropic & o!r nonpr(it in/itutions1 & local gov]nm5t ag5cies may decl9e to reop5 because ( ! risk ( litigation4 ,!y may limit _! output or engagem5t ) cu/om]s & communities to avoid ! risk ( litigation4 ,^! individual economic decisions sub/antially affect int]/ate comm]ce because1 z a :ole1 !y w prev5t ! free & fair ex*ange ( goods & s]vices across ,/ate l9es4 ,su* economic activity t1 individually & 9 ! aggregate1 sub/antially affects int]/ate comm]ce is precisely ! sort ( conduct t %\ld be subject to congressional regulation4 7#ah7 ,lawsuits aga9/ heal? c>e work]s & facilities pose a simil>ly dang]\s risk to int]/ate comm]ce4 ,int]/ate comm]ce w n truly reb\nd f ?is crisis until ! virus is defeat$1 & t w n happ5 unless heal? c>e work]s & facilities are free to combat vigor\sly ! virus & treat pati5ts ) coronavirus & ^? o!rwise impact$ by ! response to coronavirus4 7#ai7 ,subject+ heal? c>e work]s & facilities to on]\s litigation ev5 z !y h done _! level be/ to combat a virus ab\t :i* v little 0 kn[n :5 x arriv$ 9 ! ,unit$ ,/ates w\ld div]t important heal? c>e res\rces f hospitals & provid]s to c\rtrooms4 7#bj7 ,su* a div]sion w\ld sub/antially affect int]/ate comm]ce by degrad+ ! national capacity = combat+ ! virus & sav+ pati5ts1 !reby sub/antially elongat+ ! p]iod be=e int]/ate comm]ce c\ld fully re-engage4 7#ba7 ,congress also has ! au?ority to det]m9e ! jurisdiction ( ! c\rts ( ! ,unit$ ,/ates1 to set ! /&>ds = causes ( action !y c he>1 & to e/abli% ! rules by :i* ^? causes ( action %\ld proce$4 ,congress !re=e mu/ act to set rules gov]n+ liability 9 coronavirus-relat$ lawsuits4 7#bb7 ,^! rules necess>ily mu/ be tempor>y & c>efully tailor$ to ! int]/ate crisis caus$ by ! coronavirus p&emic4 ,!y mu/ ext5d no fur!r ?an necess>y to meet ?is uniquely national crisis = :i* a pat*work ( ,/ate & local tort laws are ill-suit$4 7#bc7 ,because ( ! national scope ( ! economic & heal? c>e dang]s pos$ by ! risks ( coronavirus-relat$ lawsuits1 e/abli%+ tempor>y rules gov]n+ liability = c]ta9 coronavirus-relat$ tort claims is a necess>y & prop] means ( c>ry+ into execution ,congress's p[] to regulate comm]ce among ! sev]al ,/ates4 7#bd7 ,because ,congress mu/ safegu>d ! inve/m5t ( taxpay] doll>s x made 9 ! ,,c>es ,act & o!r coronavirus legislation1 & ensure t !y are us$ = _! int5d$ purposes & n div]t$ = o!r purposes1 e/abli%+ tempor>y rules gov]n+ liability = c]ta9 coronavirus-relat$ tort claims is a necess>y & prop] means ( c>ry+ into execution ,congress's p[] to provide = ! g5]al welf>e ( ! ,unit$ ,/ates4 7b7 ,purposes ,pursuant to ! p[]s delegat$ to ,congress by article ,i1 section #h1 clauses #a1 #c1 #i1 & #ah1 & article ,,iii1 section #b1 clause #a ( ! ,con/itution ( ! ,unit$ ,/ates1 ! purposes ( ?is subtitle are to-- 7#a7 e/abli% necess>y & consi/5t /&>ds = litigat+ c]ta9 claims specific to ! unique coronavirus p&emic2 7#b7 prev5t ! ov]burd5+ ( ! c\rt sy/ems ) undue litigation2 7#c7 enc\rage plann+1 c>e1 & appropriate risk managem5t by small & l>ge bus9esses1 s*ools1 colleges & univ]sities1 religi\s1 philan?ropic & o!r nonpr(it in/itutions1 local gov]nm5t ag5cies1 & heal? c>e provid]s2 7#d7 ensure t ! ,nation's recov]y f ! coronavirus economic crisis is n burd5$ or sl[$ by ! sub/antial risk ( litigation2 7#e7 prev5t litigation br\ght to extract settlem5ts & enri* trial lawy]s r ?an v9dicate m]itori\s claims2 7#f7 protect int]/ate comm]ce f ! burd5s ( pot5tially m]itless litigation2 7#g7 ensure ! economic recov]y proce$s )\t artificial & unnecess>y delay2 7#h7 protect ! int]e/s ( ! taxpay]s by ensur+ t em]g5cy taxpay] support cont9ues to aid bus9esses1 work]s1 & heal? c>e provid]s r ?an enri* trial lawy]s2 & 7#i7 protect ! highe/ & be/ ideals ( ! national economy1 s bus9esses c produce & s]ve _! cu/om]s1 work]s c "w1 tea*]s c tea*1 /ud5ts c le>n1 & believ]s c wor%ip4 #aac4 ,def9itions ,9 ?is subtitle3 7#a7 ,applicable gov]nm5t /&>ds & guidance ,! t]m applicable gov]nm5t /&>ds & guidance means-- 7,a7 any m&atory /&>ds or regulations specifically conc]n+ ! prev5tion or mitigation ( ! transmission ( coronavirus issu$ by ! ,f$]al ,gov]nm5t1 or a ,/ate or local gov]nm5t ) jurisdiction ov] an individual or entity1 :e!r provid$ by executive1 judicial1 or legislative ord]2 & 7,b7 ) respect to an individual or entity t1 at ! "t ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus is n subject to any m&atory /&>ds or regulations describ$ 9 subp>agraph 7,a71 any guidance1 /&>ds1 or regulations specifically conc]n+ ! prev5tion or mitigation ( ! transmission ( coronavirus issu$ by ! ,f$]al ,gov]nm5t1 or a ,/ate or local gov]nm5t ) jurisdiction ov] ! individual or entity4 7#b7 ,bus9esses1 s]vices1 activities1 or accommodations ,! t]m bus9esses1 s]vices1 activities1 or accommodations means any act by an individual or entity1 irrespective ( :e!r ! act is c>ri$ on = pr(it1 t is int]/ate or =eign comm]ce1 t involves p]sons or ?+s 9 int]/ate or =eign comm]ce1 t involves ! *annels or in/rum5talities ( int]/ate or =eign comm]ce1 t sub/antially affects int]/ate or =eign comm]ce1 or t is o!rwise an act subject to regulation by ,congress z necess>y & prop] to c>ry into execution ,congress's p[]s to regulate int]/ate or =eign comm]ce or to sp5d funds = ! g5]al welf>e4 7#c7 ,coronavirus ,! t]m coronavirus means any disease1 heal? condition1 or ?reat ( h>m caus$ by ! ,,s>s-,co,v-#b virus or a virus mutat+ !refrom4 7#d7 ,coronavirus exposure action 7,a7 ,9 g5]al ,! t]m coronavirus exposure action means a civil action-- 7i7 br\ght by a p]son :o suff]$ p]sonal injury or is at risk ( suff]+ p]sonal injury1 or a repres5tative ( a p]son :o suff]$ p]sonal injury or is at risk ( suff]+ p]sonal injury2 7ii7 br\ght aga9/ an individual or entity engag$ 9 bus9esses1 s]vices1 activities1 or accommodations2 & 7iii7 alleg+ t an actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus caus$ ! p]sonal injury or risk ( p]sonal injury1 t-- 7,i7 occurr$ 9 ! c\rse ( ! bus9esses1 s]vices1 activities1 or accommodations ( ! individual or entity2 & 7,,ii7 occurr$-- 7aa7 on or aft] ,decemb] #a1 #bjai2 & 7bb7 be=e ! lat] (-- 7,,aa7 ,octob] #a1 #bjbd2 or 7,,bb7 ! date on :i* !re is no decl>ation by ! ,secret>y ( ,heal? & ,human ,s]vices "u section #cai;,f-#c7;b7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7b77 7relat+ to m$ical c\nt]measures7 t is 9 effect ) respect to coronavirus1 includ+ ! ,decl>ation ,"u ! ,public ,read9ess & ,em]g5cy ,prep>$ness ,act = ,m$ical ,c\nt]measures ,aga9/ ,,covid-#ai 7#he ,f$4 ,reg4 #aeaih7 issu$ by ! ,secret>y ( ,heal? & ,human ,s]vices on ,m>* #ag1 #bjbj4 7,b7 ,exclusions ,! t]m coronavirus exposure action does n include-- 7i7 a crim9al1 civil1 or adm9i/rative en=cem5t action br\ght by ! ,f$]al ,gov]nm5t or any ,/ate1 local1 or ,tribal gov]nm5t2 or 7ii7 a claim alleg+ int5tional discrim9ation on ! basis ( race1 color1 national orig91 religion1 sex 7includ+ pregnancy71 disability1 g5etic in=mation1 or age4 7#e7 ,coronavirus-relat$ action ,! t]m coronavirus-relat$ action means a coronavirus exposure action or a coronavirus-relat$ m$ical liability action4 7#f7 ,coronavirus-relat$ heal? c>e s]vices ,! t]m coronavirus-relat$ heal? c>e s]vices means s]vices provid$ by a heal? c>e provid]1 reg>dless ( ! location :]e ! s]vices are provid$1 t relate to-- 7,a7 ! diagnosis1 prev5tion1 or treatm5t ( coronavirus2 7,b7 ! assessm5t or c>e ( an individual ) a confirm$ or suspect$ case ( coronavirus2 or 7,c7 ! c>e ( any individual :o is admitt$ to1 pres5ts to1 receives s]vices f1 or resides at1 a heal? c>e provid] = any purpose dur+ ! p]iod ( a ,f$]al em]g5cy decl>ation conc]n+ coronavirus1 if su* provid]'s decisions or activities ) respect to su* individual are impact$ z a result ( coronavirus4 7#g7 ,coronavirus-relat$ m$ical liability action 7,a7 ,9 g5]al ,! t]m coronavirus-relat$ m$ical liability action means a civil action-- 7i7 br\ght by a p]son :o suff]$ p]sonal injury1 or a repres5tative ( a p]son :o suff]$ p]sonal injury2 7ii7 br\ght aga9/ a heal? c>e provid]2 & 7iii7 alleg+ any h>m1 damage1 brea*1 or tort result+ 9 ! p]sonal injury alleg$ to h be5 caus$ by1 be aris+ out (1 or be relat$ to a heal? c>e provid]'s act or omission 9 ! c\rse ( arrang+ = or provid+ coronavirus-relat$ heal? c>e s]vices t occurr$-- 7,i7 on or aft] ,decemb] #a1 #bjai2 & 7,,ii7 be=e ! lat] (-- 7aa7 ,octob] #a1 #bjbd2 or 7bb7 ! date on :i* !re is no decl>ation by ! ,secret>y ( ,heal? & ,human ,s]vices "u section #cai;,f-#c7;b7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7b77 7relat+ to cov]$ c\nt]measures7 t is 9 effect ) respect to coronavirus1 includ+ ! ,decl>ation ,"u ! ,public ,read9ess & ,em]g5cy ,prep>$ness ,act = ,m$ical ,c\nt]measures ,aga9/ ,,covid-#ai 7#he ,f$4 ,reg4 #aeaih7 issu$ by ! ,secret>y ( ,heal? & ,human ,s]vices on ,m>* #ag1 #bjbj4 7,b7 ,exclusions ,! t]m coronavirus-relat$ m$ical liability action does n include-- 7i7 a crim9al1 civil1 or adm9i/rative en=cem5t action br\ght by ! ,f$]al ,gov]nm5t or any ,/ate1 local1 or ,tribal gov]nm5t2 or 7ii7 a claim alleg+ int5tional discrim9ation on ! basis ( race1 color1 national orig91 religion1 sex 7includ+ pregnancy71 disability1 g5etic in=mation1 or age4 7#h7 ,employ] ,! t]m employ]-- 7,a7 means any p]son s]v+ z an employ] or act+ directly 9 ! int]e/ ( an employ] 9 relation to an employee2 7,b7 includes a public ag5cy2 & 7,c7 does n include any labor organization 7o!r ?an :5 act+ z an employ]7 or any p]son act+ 9 ! capacity ( (fic] or ag5t ( su* labor organization4 7#i7 ,gov]nm5t ,! t]m gov]nm5t means an ag5cy1 in/rum5tality1 or o!r entity ( ! ,f$]al ,gov]nm5t1 a ,/ate gov]nm5t 7includ+ multijurisdictional ag5cies1 in/rum5talities1 & entities71 a local gov]nm5t1 or a ,tribal gov]nm5t4 7#aj7 ,gross neglig5ce ,! t]m gross neglig5ce means a consci\s1 volunt>y act or omission 9 reckless disreg>d (-- 7,a7 a legal duty2 7,b7 ! consequ5ces to ano!r p>ty2 & 7,c7 applicable gov]nm5t /&>ds & guidance4 7#aa7 ,h>m ,! t]m h>m includes-- 7,a7 physical & nonphysical contact t results 9 p]sonal injury to an individual2 & 7,b7 economic & noneconomic losses4 7#ab7 ,heal? c>e provid] 7,a7 ,9 g5]al ,! t]m heal? c>e provid] means any p]son1 includ+ an ag5t1 volunte] 7subject to subp>agraph 7,c771 contractor1 employee1 or o!r entity1 :o is-- 7i7 requir$ by ,f$]al or ,/ate law to be lic5s$1 regi/]$1 or c]tifi$ to provide heal? c>e & is s lic5s$1 regi/]$1 or c]tifi$ 7or is exempt f any su* requirem5t72 7ii7 o!rwise au?oriz$ by ,f$]al or ,/ate law to provide c>e 7includ+ s]vices & supports furni%$ 9 a home or community-bas$ resid5tial sett+ "u ! ,/ate ,m$icaid program or a waiv] ( t program72 or 7iii7 consid]$ "u applicable ,f$]al or ,/ate law to be a heal? c>e provid]1 heal? c>e pr(essional1 heal? c>e in/itution1 or heal? c>e facility4 7,b7 ,inclusion ( adm9i/rators1 sup]visors1 etc ,! t]m heal? c>e provid] includes a heal? c>e facility adm9i/rator1 executive1 sup]visor1 bo>d memb] or tru/ee1 or ano!r individual responsible = direct+1 sup]vis+1 or monitor+ ! provision ( coronavirus-relat$ heal? c>e s]vices 9 a comp>able role4 7,c7 ,inclusion ( volunte]s ,! t]m heal? c>e provid] includes volunte]s t meet ! foll[+ crit]ia3 7i7 ,! volunte] is a heal? c>e pr(essional provid+ coronavirus-relat$ heal? c>e s]vices4 7ii7 ,! act or omission by ! volunte] occurs-- 7,i7 9 ! c\rse ( provid+ heal? c>e s]vices2 7,,ii7 9 ! heal? c>e pr(essional's capacity z a volunte]2 7,,iii7 9 ! c\rse ( provid+ heal? c>e s]vices t-- 7aa7 are )9 ! scope ( ! lic5se1 regi/ration1 or c]tification ( ! volunte]1 z def9$ by ! ,/ate ( lic5sure1 regi/ration1 or c]tification2 & 7bb7 d n exce$ ! scope ( lic5se1 regi/ration1 or c]tification ( a sub/antially simil> heal? pr(essional 9 ! ,/ate 9 :i* su* act or omission occurs2 & 7,,iv7 9 a good-fai? belief t ! individual be+ treat$ is 9 ne$ ( heal? c>e s]vices4 7#ac7 ,individual or entity ,! t]m individual or entity means-- 7,a7 any natural p]son1 corporation1 company1 trade1 bus9ess1 firm1 p>tn]%ip1 jo9t /ock company1 vessel 9 rem1 educational in/itution1 labor organization1 or simil> organization or gr\p ( organizations2 7,b7 any nonpr(it organization1 f\ndation1 society1 or association organiz$ = religi\s1 *>itable1 educational1 or o!r purposes2 or 7,c7 any ,/ate1 ,tribal1 or local gov]nm5t4 7#ad7 ,local gov]nm5t ,! t]m local gov]nm5t means any unit ( gov]nm5t )9 a ,/ate1 includ+ a-- 7,a7 c\nty2 7,b7 bor\gh2 7,c7 municipality2 7,d7 city2 7,e7 t[n2 7,f7 t[n%ip2 7,g7 p>i%2 7,h7 local public au?ority1 includ+ any public h\s+ ag5cy "u ! ,unit$ ,/ates ,h\s+ ,act ( #aicg 7#db ,u4,s4,c4 #adcg et seq472 7,i7 special di/rict2 7,j7 s*ool di/rict2 7,k7 intra/ate di/rict2 7,l7 c\ncil ( gov]nm5ts1 :e!r or n incorporat$ z a nonpr(it corporation "u ,/ate law2 & 7,m7 ag5cy or in/rum5tality (-- 7i7 multiple units ( local gov]nm5t 7includ+ units ( local gov]nm5t locat$ 9 diff]5t ,/ates72 or 7ii7 an intra-,/ate unit ( local gov]nm5t4 7#ae7 ,m&atory ,! t]m m&atory1 ) respect to applicable gov]nm5t /&>ds & guidance1 means ! /&>ds or regulations are !mselves en=ceable by ! issu+ gov]nm5t ?r\gh crim9al1 civil1 or adm9i/rative action4 7#af7 ,p]sonal injury ,! t]m p]sonal injury means-- 7,a7 actual or pot5tial physical injury to an individual or dea? caus$ by a physical injury2 or 7,b7 m5tal suff]+1 emotional di/ress1 or simil> injuries suff]$ by an individual 9 connection ) a physical injury4 7#ag7 ,/ate ,! t]m ,/ate-- 7,a7 means any ,/ate ( ! ,unit$ ,/ates1 ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ! ,nor!rn ,m>iana ,isl&s1 ! ,unit$ ,/ates ,virg9 ,isl&s1 ,guam1 ,am]ican ,samoa1 & any o!r t]ritory or possession ( ! ,unit$ ,/ates1 & any political subdivision or in/rum5tality !re(2 & 7,b7 includes any ag5cy or in/rum5tality ( #b or m ( ! entities describ$ 9 subp>agraph 7,a74 7#ah7 ,tribal gov]nm5t 7,a7 ,9 g5]al ,! t]m ,tribal gov]nm5t means ! recogniz$ gov]n+ body ( any ,indian tribe includ$ on ! li/ publi%$ by ! ,secret>y ( ! ,int]ior pursuant to section #ajd7;a7 ( ! ,f$]ally ,recogniz$ ,indian ,tribe ,li/ ,act ( #aiid 7#be ,u4,s4,c4 #eaca7;a774 7,b7 ,inclusion ,! t]m ,tribal gov]nm5t includes any subdivision 7reg>dless ( ! laws & regulations ( ! jurisdiction 9 :i* ! subdivision is organiz$ or incorporat$7 ( a gov]n+ body describ$ 9 subp>agraph 7,a7 t-- 7i7 is :olly own$ by t gov]n+ body2 & 7ii7 has be5 delegat$ ! "r to ex]cise #a or m sub/antial gov]nm5tal functions ( ! gov]n+ body4 7#ai7 ,willful misconduct ,! t]m willful misconduct means an act or omission t is tak5-- 7,a7 int5tionally to a*ieve a wrongful purpose2 7,b7 kn[+ly )\t legal or factual ju/ification2 & 7,c7 9 disreg>d ( a kn[n or obvi\s risk t is s great z to make x highly probable t ! h>m w outweigh ! b5efit4 ,i ,liability relief ,a ,liability limitations = individuals & entities engag$ 9 bus9esses1 s]vices1 activities1 or accommodations #aba4 ,application ( subp>t 7a7 ,cause ( action2 tribal sov]eign immunity 7#a7 ,cause ( action 7,a7 ,9 g5]al ,?is subp>t creates an exclusive cause ( action = coronavirus exposure actions4 7,b7 ,liability ,a pla9tiff may prevail 9 a coronavirus exposure action only 9 accordance ) ! requirem5ts ( ?is "p4 7,c7 ,application ,! provisions ( ?is subp>t %all apply to-- 7i7 any cause ( action t is a coronavirus exposure action t 0 fil$ be=e ! date ( enactm5t ( ?is ,act & t is p5d+ on su* date ( enactm5t2 & 7ii7 any coronavirus exposure action fil$ on or aft] su* date ( enactm5t4 7#b7 ,pres]vation ( liability limits & def5ses ,except z o!rwise explicitly provid$ 9 ?is subp>t1 no?+ 9 ?is subp>t exp&s any liability o!rwise impos$ or limits any def5se o!rwise available "u ,f$]al1 ,/ate1 or ,tribal law4 7#c7 ,immunity ,no?+ 9 ?is subp>t abrogates ! immunity ( any ,/ate1 or waives ! immunity ( any ,tribal gov]nm5t4 ,! limitations on liability provid$ "u ?is subp>t %all control 9 any action prop]ly fil$ aga9/ a ,/ate or ,tribal gov]nm5t pursuant to a duly execut$ waiv] by ! ,/ate or ,tribe ( sov]eign immunity & /at+ claims )9 ! scope ( ?is subp>t4 7b7 ,preemption & sup]s$ure 7#a7 ,9 g5]al ,except z describ$ 9 p>agraphs 7#b7 ?r\gh 7#f71 ?is subp>t preempts & sup]s$es any ,f$]al1 ,/ate1 or ,tribal law1 includ+ /atutes1 regulations1 rules1 ord]s1 proclamations1 or /&>ds t are enact$1 promulgat$1 or e/abli%$ "u common law1 relat$ to recov]y = p]sonal injuries caus$ by actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus4 7#b7 ,/rict] laws n preempt$ or sup]s$$ ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( any provision ( any ,f$]al1 ,/ate1 or ,tribal law t imposes /rict] limits on damages or liabilities = p]sonal injury caus$ by1 aris+ out (1 or relat$ to an actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus1 or o!rwise af=ds great] protection to def5dants 9 any coronavirus exposure action1 ?an are provid$ 9 ?is subp>t4 ,any su* provision ( ,f$]al1 ,/ate1 or ,tribal law %all be appli$ 9 addition to ! requirem5ts ( ?is subp>t & n 9 lieu !re(4 7#c7 ,work]s' comp5sation laws n preempt$ or sup]s$$ ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( any ,/ate or ,tribal law provid+ = a claim = b5efits "u a work]s' comp5sation s*eme or program1 or to preempt or sup]s$e an exclusive rem$y "u su* s*eme or program4 7#d7 ,en=cem5t actions ,no?+ 9 ?is subp>t %all be con/ru$ to impair1 limit1 or affect ! au?ority ( ! ,f$]al ,gov]nm5t1 or ( any ,/ate1 local1 or ,tribal gov]nm5t1 to br+ any crim9al1 civil1 or adm9i/rative en=cem5t action aga9/ any individual or entity4 7#e7 ,discrim9ation claims ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( any provision ( any ,f$]al1 ,/ate1 or ,tribal law t creates a cause ( action = int5tional discrim9ation on ! basis ( race1 color1 national orig91 religion1 sex 7includ+ pregnancy71 disability1 g5etic in=mation1 or age4 7#f7 ,ma9t5ance & cure ,no?+ 9 ?is subp>t %all be con/ru$ to affect a seaman's "r to claim ma9t5ance & cure b5efits4 7c7 ,/atute ( limitations ,a coronavirus exposure action may n be comm5c$ 9 any ,f$]al1 ,/ate1 or ,tribal gov]nm5t c\rt lat] ?an #a ye> aft] ! date ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus4 #abb4 ,liability2 safe h>bor 7a7 ,requirem5ts = liability = exposure to coronavirus ,not)/&+ any o!r provision ( law1 & except z o!rwise provid$ 9 ?is section1 no individual or entity engag$ 9 bus9esses1 s]vices1 activities1 or accommodations %all be liable 9 any coronavirus exposure action unless ! pla9tiff c prove by cle> & conv9c+ evid5ce t-- 7#a7 9 engag+ 9 ! bus9esses1 s]vices1 activities1 or accommodations1 ! individual or entity 0 n mak+ reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! applicable gov]nm5t /&>ds & guidance 9 effect at ! "t ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus2 7#b7 ! individual or entity engag$ 9 gross neglig5ce or willful misconduct t caus$ an actual exposure to coronavirus2 & 7#c7 ! actual exposure to coronavirus caus$ ! p]sonal injury ( ! pla9tiff4 7b7 ,reasonable ef=ts ,to comply 7#a7 ,conflict+ applicable gov]nm5t /&>ds & guidance 7,a7 ,9 g5]al ,if m ?an #a gov]nm5t to ^: jurisdiction an individual or entity is subject issues applicable gov]nm5t /&>ds & guidance1 & ! applicable gov]nm5t /&>ds & guidance issu$ by #a or m ( ! gov]nm5ts conflicts ) ! applicable gov]nm5t /&>ds & guidance issu$ by #a or m ( ! o!r gov]nm5ts1 ! individual or entity %all be consid]$ to h made reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! applicable gov]nm5t /&>ds & guidance = purposes ( subsection 7a77#a7 unless ! pla9tiff e/abli%es by cle> & conv9c+ evid5ce t ! individual or entity 0 n mak+ reasonable ef=ts 9 light ( all ! circum/ances to comply ) any ( ! conflict+ applicable gov]nm5t /&>ds & guidance issu$ by any gov]nm5t to ^: jurisdiction ! individual or entity is subject4 7,b7 ,exception ,if m&atory /&>ds & regulations con/itut+ applicable gov]nm5t /&>ds & guidance issu$ by any gov]nm5t ) jurisdiction ov] ! individual or entity conflict ) applicable gov]nm5t /&>ds & guidance t are n m&atory & are issu$ by any o!r gov]nm5t ) jurisdiction ov] ! individual or entity or by ! same gov]nm5t t issu$ ! m&atory /&>ds & regulations1 ! pla9tiff may e/abli% t ! individual or entity did n make reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! applicable gov]nm5t /&>ds & guidance = purposes ( subsection 7a77#a7 by e/abli%+ by cle> & conv9c+ evid5ce t ! individual or entity 0 n mak+ reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! m&atory /&>ds & regulations to :i* ! individual or entity 0 subject4 7#b7 ,writt5 or publi%$ policy 7,a7 ,9 g5]al ,if an individual or entity engag$ 9 bus9esses1 s]vices1 activities1 or accommodations ma9ta9$ a writt5 or publi%$ policy on ! mitigation ( transmission ( coronavirus at ! "t ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus t compli$ )1 or 0 m protective ?an1 ! applicable gov]nm5t /&>ds & guidance to :i* ! individual or entity 0 subject1 ! individual or entity %all be presum$ to h made reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! applicable gov]nm5t /&>ds & guidance = purposes ( subsection 7a77#a74 7,b7 ,rebuttal ,! pla9tiff may rebut ! presumption "u subp>agraph 7,a7 by e/abli%+ t ! individual or entity 0 n comply+ ) ! writt5 or publi%$ policy at ! "t ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus4 7,c7 ,abs5ce ( a writt5 or publi%$ policy ,! abs5ce ( a writt5 or publi%$ policy %all n give rise to a presumption t ! individual or entity did n make reasonable ef=ts 9 light ( all ! circum/ances to comply ) ! applicable gov]nm5t /&>ds & guidance = purposes ( subsection 7a77#a74 7#c7 ,tim+ ,= purposes ( subsection 7a77#a71 a *ange to a policy or practice by an individual or entity be=e or aft] ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus1 %all n be evid5ce ( liability = ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus4 7c7 ,?ird p>ties ,no individual or entity %all be held liable 9 a coronavirus exposure action = ! acts or omissions ( a ?ird p>ty1 unless-- 7#a7 ! individual or entity _h an obligation "u g5]al common law pr9ciples to control ! acts or omissions ( ! ?ird p>ty2 or 7#b7 ! ?ird p>ty 0 an ag5t ( ! individual or entity4 7d7 ,mitigation ,*anges to ! policies1 practices1 or proc$ures ( an individual or entity = comply+ ) ! applicable gov]nm5t /&>ds & guidance aft] ! "t ( ! actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus1 %all n be consid]$ evid5ce ( liability or culpability4 ,b ,liability limitations = heal? c>e provid]s #aca4 ,application ( subp>t 7a7 ,9 g5]al 7#a7 ,cause ( action 7,a7 ,9 g5]al ,?is subp>t creates an exclusive cause ( action = coronavirus-relat$ m$ical liability actions4 7,b7 ,liability ,a pla9tiff may prevail 9 a coronavirus-relat$ m$ical liability action only 9 accordance ) ! requirem5ts ( ?is "p4 7,c7 ,application ,! provisions ( ?is subp>t %all apply to-- 7i7 any cause ( action t is a coronavirus-relat$ m$ical liability action t 0 fil$ be=e ! date ( enactm5t ( ?is ,act & t is p5d+ on su* date ( enactm5t2 & 7ii7 any coronavirus-relat$ m$ical liability action fil$ on or aft] su* date ( enactm5t4 7#b7 ,pres]vation ( liability limits & def5ses ,except z o!rwise explicitly provid$ 9 ?is subp>t1 no?+ 9 ?is subp>t exp&s any liability o!rwise impos$ or limits any def5se o!rwise available "u ,f$]al1 ,/ate1 or ,tribal law4 7#c7 ,immunity ,no?+ 9 ?is subp>t abrogates ! immunity ( any ,/ate1 or waives ! immunity ( any ,tribal gov]nm5t4 ,! limitations on liability provid$ "u ?is subp>t %all control 9 any action prop]ly fil$ aga9/ a ,/ate or ,tribal gov]nm5t pursuant to a duly execut$ waiv] by ! ,/ate or ,tribe ( sov]eign immunity & /at+ claims )9 ! scope ( ?is subp>t4 7b7 ,preemption & sup]s$ure 7#a7 ,9 g5]al ,except z describ$ 9 p>agraphs 7#b7 ?r\gh 7#f71 ?is subp>t preempts & sup]s$es any ,f$]al1 ,/ate1 or ,tribal law1 includ+ /atutes1 regulations1 rules1 ord]s1 proclamations1 or /&>ds t are enact$1 promulgat$1 or e/abli%$ "u common law1 relat$ to recov]y = p]sonal injuries caus$ by1 aris+ out (1 or relat$ to an act or omission by a heal? c>e provid] 9 ! c\rse ( arrang+ = or provid+ coronavirus-relat$ heal? c>e s]vices4 7#b7 ,/rict] laws n preempt$ or sup]s$$ ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( any provision ( any ,f$]al1 ,/ate1 or ,tribal law t imposes /rict] limits on damages or liabilities = p]sonal injury caus$ by1 aris+ out (1 or relat$ to an act or omission by a heal? c>e provid] 9 ! c\rse ( arrang+ = or provid+ coronavirus-relat$ heal? c>e s]vices1 or o!rwise af=ds great] protection to def5dants 9 any coronavirus-relat$ m$ical liability action ?an are provid$ 9 ?is subp>t4 ,any su* provision ( ,f$]al1 ,/ate1 or ,tribal law %all be appli$ 9 addition to ! requirem5ts ( ?is subp>t & n 9 lieu !re(4 7#c7 ,en=cem5t actions ,no?+ 9 ?is subp>t %all be con/ru$ to impair1 limit1 or affect ! au?ority ( ! ,f$]al ,gov]nm5t1 or ( any ,/ate1 local1 or ,tribal gov]nm5t to br+ any crim9al1 civil1 or adm9i/rative en=cem5t action aga9/ any heal? c>e provid]4 7#d7 ,discrim9ation claims ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( any provision ( any ,f$]al1 ,/ate1 or ,tribal law t creates a cause ( action = int5tional discrim9ation on ! basis ( race1 color1 national orig91 religion1 sex 7includ+ pregnancy71 disability1 g5etic in=mation1 or age4 7#e7 ,public ,read9ess & ,em]g5cy ,prep>$ness ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( section #cai;,f-#c ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 to any act or omission involv+ a cov]$ c\nt]measure1 z def9$ 9 subsection 7i7 ( su* section 9 arrang+ = or provid+ coronavirus-relat$ heal? c>e s]vices4 ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( section #cai;,f-#d ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;e74 7#f7 ,vacc9e injury ,to ! ext5t t title ,,xxi ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;aa-#a et seq47 e/abli%es a ,f$]al rule applicable to a civil action br\ght = a vacc9e-relat$ injury or dea?1 ?is subp>t does n affect ! application ( t rule to su* an action4 7c7 ,/atute ( limitations ,a coronavirus-relat$ m$ical liability action may n be comm5c$ 9 any ,f$]al1 ,/ate1 or ,tribal gov]nm5t c\rt lat] ?an #a ye> aft] ! date ( ! alleg$ h>m1 damage1 brea*1 or tort1 unless toll$ =-- 7#a7 pro( ( fraud2 7#b7 int5tional concealm5t2 or 7#c7 ! pres5ce ( a =eign body1 :i* has no !rapeutic or diagno/ic purpose or effect1 9 ! p]son ( ! injur$ p]son4 #acb4 ,liability = heal? c>e pr(essionals & heal? c>e facilities dur+ coronavirus public heal? em]g5cy 7a7 ,requirem5ts = liability = coronavirus-,relat$ heal? c>e s]vices ,not)/&+ any o!r provision ( law1 & except z provid$ 9 subsection 7b71 no heal? c>e provid] %all be liable 9 a coronavirus-relat$ m$ical liability action unless ! pla9tiff c prove by cle> & conv9c+ evid5ce-- 7#a7 gross neglig5ce or willful misconduct by ! heal? c>e provid]2 & 7#b7 t ! alleg$ h>m1 damage1 brea*1 or tort result+ 9 ! p]sonal injury 0 directly caus$ by ! alleg$ gross neglig5ce or willful misconduct4 7b7 ,exceptions ,= purposes ( ?is section1 acts1 omissions1 or decisions result+ f a res\rce or /aff+ %ortage %all n be consid]$ willful misconduct or gross neglig5ce4 ,c ,sub/antive & proc$ural provisions = coronavirus-,relat$ actions g5]ally #ada4 ,jurisdiction 7a7 ,jurisdiction ,! di/rict c\rts ( ! ,unit$ ,/ates %all h concurr5t orig9al jurisdiction ( any coronavirus-relat$ action4 7b7 ,removal 7#a7 ,9 g5]al ,a coronavirus-relat$ action ( :i* ! di/rict c\rts ( ! ,unit$ ,/ates h orig9al jurisdiction "u subsection 7a7 t is br\ght 9 a ,/ate or ,tribal gov]nm5t c\rt may be remov$ to a di/rict c\rt ( ! ,unit$ ,/ates 9 accordance ) section #addf ( title #bh1 ,unit$ ,/ates ,code1 except t-- 7,a7 not)/&+ subsection 7b77#b77;,a7 ( su* section1 su* action may be remov$ by any def5dant )\t ! cons5t ( all def5dants2 & 7,b7 not)/&+ subsection 7b77#a7 ( su* section1 = any cause ( action t is a coronavirus-relat$ action t 0 fil$ 9 a ,/ate c\rt be=e ! date ( enactm5t ( ?is ,act & t is p5d+ 9 su* c\rt on su* date ( enactm5t1 & ( :i* ! di/rict c\rts ( ! ,unit$ ,/ates h orig9al jurisdiction "u subsection 7a71 any def5dant may file a notice ( removal ( a civil action or proce$+ )9 #cj days ( ! date ( enactm5t ( ?is ,act4 7#b7 ,proc$ure aft] removal ,section #addg ( title #bh1 ,unit$ ,/ates ,code1 %all apply to any removal ( a case "u p>agraph 7#a71 except t1 not)/&+ subsection 7d7 ( su* section1 a c\rt ( appeals ( ! ,unit$ ,/ates %all accept an appeal f an ord] ( a di/rict c\rt grant+ or d5y+ a motion to rem& ! case to ! ,/ate or ,tribal gov]nm5t c\rt f :i* x 0 remov$ if application is made to ! c\rt ( appeals ( ! ,unit$ ,/ates n lat] ?an #aj days aft] ! entry ( ! ord]4 #adb4 ,limitations on suits 7a7 ,jo9t & sev]al liability limitations 7#a7 ,9 g5]al ,an individual or entity aga9/ :om a f9al judgm5t is ent]$ 9 any coronavirus-relat$ action %all be liable solely = ! portion ( ! judgm5t t corresponds to ! relative & proportionate responsibility ( t individual or entity4 ,9 det]m9+ ! p]c5tage ( responsibility ( any def5dant1 ! tri] ( fact %all det]m9e t p]c5tage z a p]c5tage ( ! total fault ( all individuals or entities1 includ+ ! pla9tiff1 :o caus$ or contribut$ to ! total loss incurr$ by ! pla9tiff4 7#b7 ,proportionate liability 7,a7 ,det]m9ation ( responsibility ,9 any coronavirus-relat$ action1 ! c\rt %all in/ruct ! jury to answ] special int]rogatories1 or1 if !re is no jury1 ! c\rt %all make f9d+s ) respect to ea* def5dant1 includ+ def5dants :o h ent]$ into settlem5ts ) ! pla9tiff or pla9tiffs1 conc]n+ ! p]c5tage ( responsibility1 if any1 ( ea* def5dant1 measur$ z a p]c5tage ( ! total fault ( all individuals or entities :o caus$ or contribut$ to ! loss incurr$ by ! pla9tiff4 7,b7 ,factors = consid]ation ,9 det]m9+ ! p]c5tage ( responsibility "u ?is subsection1 ! tri] ( fact %all consid]-- 7i7 ! nature ( ! conduct ( ea* individual or entity f\nd to h caus$ or contribut$ to ! loss incurr$ by ! pla9tiff2 & 7ii7 ! nature & ext5t ( ! causal relation%ip betwe5 ! conduct ( ea* su* individual or entity & ! damages incurr$ by ! pla9tiff4 7#c7 ,jo9t liability = specific int5t or fraud ,not)/&+ p>agraph 7#a71 9 any coronavirus-relat$ action ! liability ( a def5dant is jo9t & sev]al if ! tri] ( fact specifically det]m9es t ! def5dant-- 7,a7 act$ ) specific int5t to injure ! pla9tiff2 or 7,b7 kn[+ly committ$ fraud4 7#d7 ,"r to contribution n affect$ ,no?+ 9 ?is subsection affects ! "r1 "u any o!r law1 ( a def5dant to contribution ) respect to ano!r def5dant det]m9$ "u p>agraph 7#c7 to h act$ ) specific int5t to injure ! pla9tiff or to h kn[+ly committ$ fraud4 7b7 ,limitations on damages ,9 any coronavirus-relat$ action-- 7#a7 ! aw>d ( comp5satory damages %all be limit$ to economic losses incurr$ z ! result ( ! p]sonal injury1 h>m1 damage1 brea*1 or tort1 except t ! c\rt may aw>d damages = noneconomic losses if ! tri] ( fact det]m9es t ! p]sonal injury1 h>m1 damage1 brea*1 or tort 0 caus$ by ! willful misconduct ( ! individual or entity2 7#b7 punitive damages-- 7,a7 may be aw>d$ only if ! tri] ( fact det]m9es t ! p]sonal injury to ! pla9tiff 0 caus$ by ! willful misconduct ( ! individual or entity2 & 7,b7 may n exce$ ! am\nt ( comp5satory damages aw>d$2 & 7#c7 ! am\nt ( monet>y damages aw>d$ to a pla9tiff %all be r$uc$ by ! am\nt ( comp5sation receiv$ by ! pla9tiff f ano!r s\rce 9 connection ) ! p]sonal injury1 h>m1 damage1 brea*1 or tort1 su* z insurance or reimbursem5t by a gov]nm5t4 7c7 ,preemption & sup]s$ure 7#a7 ,9 g5]al ,except z describ$ 9 p>agraphs 7#b7 & 7#c71 ?is section preempts & sup]s$es any ,f$]al1 ,/ate1 or ,tribal law1 includ+ /atutes1 regulations1 rules1 ord]s1 proclamations1 or /&>ds t are enact$1 promulgat$1 or e/abli%$ "u common law1 relat$ to jo9t & sev]al liability1 proportionate or contributory liability1 contribution1 or ! aw>d ( damages = any coronavirus-relat$ action4 7#b7 ,/rict] laws n preempt$ or sup]s$$ ,no?+ 9 ?is section %all be con/ru$ to affect ! applicability ( any provision ( any ,f$]al1 ,/ate1 or ,tribal law t-- 7,a7 limits ! liability ( a def5dant 9 a coronavirus-relat$ action to a less] degree ( liability ?an ! degree ( liability det]m9$ "u ?is section2 7,b7 o!rwise af=ds a great] degree ( protection f jo9t or sev]al liability ?an is af=d$ by ?is section2 or 7,c7 limits ! damages t c be recov]$ f a def5dant 9 a coronavirus-relat$ action to a less] am\nt ( damages ?an ! am\nt det]m9$ "u ?is section4 7#c7 ,public ,read9ess & ,em]g5cy ,prep>$ness ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( section #cai;,f-#c ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 to any act or omission involv+ a cov]$ c\nt]measure1 z def9$ 9 subsection 7i7 ( su* section 9 arrang+ = or provid+ coronavirus-relat$ heal? c>e s]vices4 ,no?+ 9 ?is subp>t %all be con/ru$ to affect ! applicability ( section #cai;,f-#d ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;e74 #adc4 ,proc$ures = suit 9 di/rict c\rts ( ! ,unit$ ,/ates 7a7 ,plead+ ) p>ticul>ity ,9 any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates-- 7#a7 ! compla9t %all plead ) p>ticul>ity-- 7,a7 ea* elem5t ( ! pla9tiff's claim2 & 7,b7 ) respect to a coronavirus exposure action1 all places & p]sons visit$ by ! p]son on ^: behalf ! compla9t 0 fil$ & all p]sons :o visit$ ! resid5ce ( ! p]son on ^: behalf ! compla9t 0 fil$ dur+ ! #ad-;day p]iod be=e ! onset ( ! fir/ symptoms alleg$ly caus$ by coronavirus1 includ+-- 7i7 ea* individual or entity aga9/ :i* a compla9t is fil$1 along ) ! factual basis = ! belief t su* individual or entity 0 a cause ( ! p]sonal injury alleg$2 & 7ii7 e o!r p]son or place visit$ by ! p]son on ^: behalf ! compla9t 0 fil$ & e o!r p]son :o visit$ ! resid5ce ( ! p]son on ^: behalf ! compla9t 0 fil$ dur+ su* p]iod1 along ) ! factual basis = ! belief t ^! p]sons & places 7 n ! cause ( ! p]sonal injury alleg$2 & 7#b7 ! compla9t %all plead ) p>ticul>ity ea* alleg$ act or omission con/itut+ gross neglig5ce or willful misconduct t result$ 9 p]sonal injury1 h>m1 damage1 brea*1 or tort4 7b7 ,sep>ate /atem5ts conc]n+ ! nature & am\nt ( damages & requir$ /ate ( m9d 7#a7 ,nature & am\nt ( damages ,9 any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates 9 :i* monet>y damages are reque/$1 !re %all be fil$ ) ! compla9t a /atem5t ( specific in=mation z to ! nature & am\nt ( ea* elem5t ( damages & ! factual basis = ! damages calculation4 7#b7 ,requir$ /ate ( m9d ,9 any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates 9 :i* a claim is ass]t$ on :i* ! pla9tiff may prevail only on pro( t ! def5dant act$ ) a p>ticul> /ate ( m9d1 !re %all be fil$ ) ! compla9t1 ) respect to ea* elem5t ( t claim1 a /atem5t ( ! facts giv+ rise to a /rong inf]5ce t ! def5dant act$ ) ! requir$ /ate ( m9d4 7c7 ,v]ification & m$ical records 7#a7 ,v]ification requirem5t 7,a7 ,9 g5]al ,! compla9t 9 a coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates %all include a v]ification1 made by affidavit ( ! pla9tiff "u oa?1 /at+ t ! plead+ is true to ! k ( ! depon5t1 except z to matt]s specifically id5tifi$ z be+ alleg$ on in=mation & belief1 & t z to ^? matt]s ! pla9tiff believes x to be true4 7,b7 ,id5tification ( matt]s alleg$ ^u in=mation & belief ,any matt] t is n specifically id5tifi$ z be+ alleg$ ^u ! in=mation & belief ( ! pla9tiff1 %all be reg>d$ = all purposes1 includ+ a crim9al prosecution1 z hav+ be5 made ^u ! k ( ! pla9tiff4 7#b7 ,mat]ials requir$ ,9 any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates1 ! pla9tiff %all file ) ! compla9t-- 7,a7 an affidavit by a physician or o!r qualifi$ m$ical exp]t :o did n treat ! p]son on ^: behalf ! compla9t 0 fil$ t expla9s ! basis = su* physician's or o!r qualifi$ m$ical exp]t's belief t su* p]son suff]$ ! p]sonal injury1 h>m1 damage1 brea*1 or tort alleg$ 9 ! compla9t2 & 7,b7 c]tifi$ m$ical records docum5t+ ! alleg$ p]sonal injury1 h>m1 damage1 brea*1 or tort4 7d7 ,application ) ,f$]al rules ( civil proc$ure ,?is section applies exclusively to any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates &1 except to ! ext5t t ?is section requires additional in=mation to be conta9$ 9 or atta*$ to plead+s1 no?+ 9 ?is section is int5d$ to am5d or o!rwise sup]s$e applicable rules ( ,f$]al civil proc$ure4 7e7 ,civil discov]y = actions 9 di/rict c\rts ( ! ,unit$ ,/ates 7#a7 ,tim+ ,not)/&+ any o!r provision ( law1 9 any coronavirus-relat$ action fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates1 no discov]y %all be all[$ be=e-- 7,a7 ! "t has expir$ = ! def5dant to answ] or file a motion to dismiss2 & 7,b7 if a motion to dismiss is fil$1 ! c\rt has rul$ on ! motion4 7#b7 ,/&>d ,not)/&+ any o!r provision ( law1 ! c\rt 9 any coronavirus-relat$ action t is fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates-- 7,a7 %all p]mit discov]y only ) respect to matt]s directly relat$ to mat]ial issues conte/$ 9 ! coronavirus-relat$ action2 & 7,b7 may compel a response to a discov]y reque/ 7includ+ a reque/ = admission1 an int]rogatory1 a reque/ = production ( docum5ts1 or any o!r =m ( discov]y reque/7 "u rule #cg ( ! ,f$]al ,rules ( ,civil ,proc$ure1 only if ! c\rt f9ds t-- 7i7 ! reque/+ p>ty ne$s ! in=mation s\ght to prove or def5d z to a mat]ial issue conte/$ 9 su* action2 & 7ii7 ! likely b5efits ( a response to su* reque/ equal or exce$ ! burd5 or co/ = ! respond+ p>ty ( provid+ su* response4 7f7 ,int]locutory appeal & /ay ( discov]y ,! c\rts ( appeals ( ! ,unit$ ,/ates %all h jurisdiction ( an appeal f a motion to dismiss t is d5i$ 9 any coronavirus-relat$ action 9 a di/rict c\rt ( ! ,unit$ ,/ates4 ,! di/rict c\rt %all /ay all discov]y 9 su* a coronavirus-relat$ action until ! c\rt ( appeals has dispos$ ( ! appeal4 7g7 ,class actions & multidi/rict litigation proce$+s 7#a7 ,class actions ,9 any coronavirus-relat$ action t is fil$ 9 or remov$ to a di/rict c\rt ( ! ,unit$ ,/ates & is ma9ta9$ z a class action or multidi/rict litigation-- 7,a7 an individual or entity %all only be a memb] ( ! class if ! individual or entity affirmatively elects to be a memb]2 & 7,b7 ! c\rt1 9 addition to any o!r notice requir$ by applicable ,f$]al or ,/ate law1 %all direct notice ( ! action to ea* memb] ( ! class1 :i* %all include-- 7i7 a concise & cle> description ( ! nature ( ! action2 7ii7 ! jurisdiction :]e ! case is p5d+2 & 7iii7 ! fee arrangem5ts ) class c\nsel1 includ+-- 7,i7 ! h\rly fee be+ *>g$2 or 7,,ii7 if x is a cont+5cy fee1 ! p]c5tage ( ! f9al aw>d :i* w be paid1 includ+ an e/imate ( ! total am\nt t w\ld be paid if ! reque/$ damages 7 to be grant$2 & 7,,iii7 if ! co/ ( ! litigation is be+ f9anc$1 a description ( ! f9anc+ arrangem5t4 7#b7 ,multidi/rict litigations 7,a7 ,trial prohibition ,9 any coord9at$ or consolidat$ pretrial proce$+s conduct$ pursuant to section #adjg7;b7 ( title #bh1 ,unit$ ,/ates ,code1 ! judge or judges to :om coronavirus-relat$ actions are assign$ by ! ,judicial ,panel on ,multidi/rict ,litigation may n conduct a trial 9 a coronavirus-relat$ action transf]r$ to or directly fil$ 9 ! proce$+s unless all p>ties to t coronavirus-relat$ action cons5t4 7,b7 ,review ( ord]s ,! c\rt ( appeals ( ! ,unit$ ,/ates hav+ jurisdiction ov] ! transf]ee di/rict c\rt %all p]mit an appeal to be tak5 f any ord] issu$ 9 ! conduct ( coord9at$ or consolidat$ pretrial proce$+s conduct$ pursuant to section #adjg7;b7 ( title #bh1 ,unit$ ,/ates ,code1 if ! ord] is applicable to #a or m coronavirus-relat$ actions & an imm$iate appeal f ! ord] may mat]ially advance ! ultimate t]m9ation ( #a or m coronavirus-relat$ actions 9 ! proce$+s4 #add4 ,dem& lett]s2 cause ( action 7a7 ,cause ( action ,if any p]son transmits or causes ano!r to transmit 9 any =m & by any means a dem& = remun]ation 9 ex*ange = settl+1 releas+1 waiv+1 or o!rwise n pursu+ a claim t is1 or c\ld be1 br\ght z "p ( a coronavirus-relat$ action1 ! p>ty receiv+ su* a dem& %all h a cause ( action = ! recov]y ( damages occasion$ by su* dem& & = decl>atory judgm5t 9 accordance ) *apt] #aea ( title #bh1 ,unit$ ,/ates ,code1 if ! claim = :i* ! lett] 0 transmitt$ 0 m]itless4 7b7 ,damages ,damages available "u subsection 7a7 %all include-- 7#a7 comp5satory damages includ+ co/s incurr$ 9 respond+ to ! dem&2 & 7#b7 punitive damages1 if ! c\rt det]m9es t ! def5dant _h k or 0 reckless ) reg>d to ! fact t ! claim 0 m]itless4 7c7 ,attorney's fees & co/s ,9 an action comm5c$ "u subsection 7a71 if ! pla9tiff is a prevail+ p>ty1 ! c\rt %all1 9 addition to any judgm5t aw>d$ to a pla9tiff1 all[ a reasonable attorney's fee to be paid by ! def5dant1 & co/s ( ! action4 7d7 ,jurisdiction ,! di/rict c\rts ( ! ,unit$ ,/ates %all h concurr5t orig9al jurisdiction ( all claims aris+ "u subsection 7a74 7e7 ,en=cem5t by ! attorney g5]al 7#a7 ,9 g5]al ,:5ev] ! ,attorney ,g5]al has reasonable cause to believe t any p]son or gr\p ( p]sons is engag$ 9 a patt]n or practice ( transmitt+ dem&s = remun]ation 9 ex*ange = settl+1 releas+1 waiv+1 or o!rwise n pursu+ a claim t is1 or c\ld be1 br\ght z "p ( a coronavirus-relat$ action & t is m]itless1 ! ,attorney ,g5]al may comm5ce a civil action 9 any appropriate di/rict c\rt ( ! ,unit$ ,/ates4 7#b7 ,relief ,9 a civil action "u p>agraph 7#a71 ! c\rt may1 to v9dicate ! public int]e/1 assess a civil p5alty aga9/ ! respond5t 9 an am\nt n exce$+ #ej1jjj p] transmitt$ dem& = remun]ation 9 ex*ange = settl+1 releas+1 waiv+ or o!rwise n pursu+ a claim t is m]itless4 7#c7 ,di/ribution ( civil p5alties ,if ! ,attorney ,g5]al obta9s civil p5alties 9 accordance ) p>agraph 7#b71 ! ,attorney ,g5]al %all di/ribute ! proce$s equitably among ^? p]sons aggriev$ by ! respond5t's patt]n or practice ( transmitt+ dem&s = remun]ation 9 ex*ange = settl+1 releas+1 waiv+ or o!rwise n pursu+ a claim t is m]itless4 ,d ,relation to labor & employm5t laws #aea4 ,limitation on violations "u specific laws 7a7 ,9 g5]al 7#a7 ,def9ition ,9 ?is subsection1 ! t]m cov]$ ,f$]al employm5t law means any ( ! foll[+3 7,a7 ,! ,occupational ,safety & ,heal? ,act ( #aigj 7#bi ,u4,s4,c4 #fea et seq47 7includ+ any /&>d includ$ 9 a ,/ate plan approv$ "u section #ah ( su* ,act 7#bi ,u4,s4,c4 #ffg774 7,b7 ,! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq474 7,c7 ,! ,age ,discrim9ation 9 ,employm5t ,act ( #aifg 7#bi ,u4,s4,c4 #fba et seq474 7,d7 ,! ,work] ,adju/m5t & ,retra9+ ,notification ,act 7#bi ,u4,s4,c4 #baja et seq474 7,e7 ,title ,,vii ( ! ,civil ,rights ,act ( #aifd 7#db ,u4,s4,c4 #bjjj;e et seq474 7,f7 ,title ,,ii ( ! ,g5etic ,in=mation ,nondiscrim9ation ,act ( #bjjh 7#db ,u4,s4,c4 #bjjj;ff et seq474 7,g7 ,title ,i ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaaa et seq474 7#b7 ,limitation ,not)/&+ any provision ( a cov]$ ,f$]al employm5t law1 9 any action1 proce$+1 or inve/igation result+ f or relat$ to an actual1 alleg$1 fe>$1 or pot5tial = exposure to coronavirus1 or a *ange 9 work+ conditions caus$ by a law1 rule1 decl>ation1 or ord] relat$ to coronavirus1 an employ] %all n be subject to any en=cem5t proce$+ or liability "u any provision ( a cov]$ ,f$]al employm5t law if ! employ]-- 7,a7 0 rely+ on & g5]ally foll[+ applicable gov]nm5t /&>ds & guidance2 7,b7 knew ( ! obligation "u ! relevant provision2 & 7,c7 attempt$ to satisfy any su* obligation by-- 7i7 explor+ options to comply ) su* obligations & ) ! applicable gov]nm5t /&>ds & guidance 7su* z ?r\gh ! use ( virtual tra9+ or remote communication /rategies72 7ii7 implem5t+ int]im alt]native protections or proc$ures2 or 7iii7 foll[+ guidance issu$ by ! relevant ag5cy ) jurisdiction ) respect to any exemptions f su* obligation4 7b7 ,public accommodation laws 7#a7 ,def9itions ,9 ?is subsection-- 7,a7 ! t]m auxili>y aids & s]vices has ! mean+ giv5 ! t]m 9 section #d ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abajc72 7,b7 ! t]m cov]$ public accommodation law means-- 7i7 title ,,iii ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaha et seq472 or 7ii7 title ,,ii ( ! ,civil ,rights ,act ( #aifd 7#db ,u4,s4,c4 #bjjj;a et seq472 7,c7 ! t]m place ( public accommodation means-- 7i7 a place ( public accommodation1 z def9$ 9 section #bja ( ! ,civil ,rights ,act ( #aifd 7#db ,u4,s4,c4 #bjjj;a72 or 7ii7 a public accommodation1 z def9$ 9 section #cja ( ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaha72 & 7,d7 ! t]m public heal? em]g5cy p]iod means a p]iod designat$ a public heal? em]g5cy p]iod by a ,f$]al1 ,/ate1 or local gov]nm5t au?ority4 7#b7 ,actions & measures dur+ a public heal? em]g5cy 7,a7 ,9 g5]al ,not)/&+ any o!r provision ( law or regulation1 dur+ any public heal? em]g5cy p]iod1 no p]son :o owns1 leases 7or leases to71 or op]ates a place ( public accommodation %all be liable "u1 or f\nd 9 violation (1 any cov]$ public accommodation law = any action or measure tak5 reg>d+ coronavirus & t place ( public accommodation1 if su* p]son-- 7i7 has det]m9$ t ! significant risk ( sub/antial h>m to public heal? or ! heal? ( employees _c be r$uc$ or elim9at$ by reasonably modify+ policies1 practices1 or proc$ures1 or ! provision ( an auxili>y aid or s]vice2 or 7ii7 has (f]$ su* a reasonable modification or auxili>y aid or s]vice b su* (f] has be5 reject$ by ! individual protect$ by ! cov]$ law4 7,b7 ,requir$ waiv] prohibit$ ,= purposes ( ?is subsection1 no p]son :o owns1 leases 7or leases to71 or op]ates a place ( public accommodation %all be requir$ to waive any measure1 requirem5t1 or recomm5dation t has be5 adopt$ 9 accordance ) a requirem5t or recomm5dation issu$ by ! ,f$]al ,gov]nm5t or any ,/ate or local gov]nm5t ) reg>d to coronavirus1 9 ord] to (f] su* a reasonable modification or auxili>y aids & s]vices4 #aeb4 ,liability = conduct+ te/+ at workplace ,not)/&+ any o!r provision ( ,f$]al1 ,/ate1 or local law1 an employ]1 or o!r p]son :o hires or contracts ) o!r individuals to provide s]vices1 t conducts te/s = coronavirus on ! employees ( ! employ] or p]sons hir$ or contract$ to provide s]vices %all n be liable = any action or p]sonal injury directly result+ f su* te/+1 except = ^? p]sonal injuries caus$ by ! gross neglig5ce or int5tional misconduct ( ! employ] or o!r p]son4 #aec4 ,jo9t employm5t & indep5d5t contract+ ,not)/&+ any o!r provision ( ,f$]al or ,/ate law1 includ+ any cov]$ ,f$]al employm5t law 7z def9$ 9 section #aha7;a771 ! ,labor ,managem5t ,relations ,act1 #aidg 7#bi ,u4,s4,c4 #ada et seq471 ! ,employm5t ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajja et seq471 & ! ,family & ,m$ical ,leave ,act ( #aiic 7#bi ,u4,s4,c4 #bfja et seq471 x %all n con/itute evid5ce ( a jo9t employm5t relation%ip or employm5t relation%ip = any employ] to provide or require1 = an employee ( ano!r employ] or = an indep5d5t contractor1 any ( ! foll[+3 7#a7 ,coronavirus-relat$ policies1 proc$ures1 or tra9+4 7#b7 ,p]sonal protective equipm5t or tra9+ = ! use ( su* equipm5t4 7#c7 ,clean+ or dis9fect+ s]vices or ! means = su* clean+ or dis9fect+4 7#d7 ,workplace te/+ = coronavirus4 7#e7 ,tempor>y assi/ance due to coronavirus1 includ+ f9ancial assi/ance or o!r heal? & safety b5efits4 #aed4 ,exclusion ( c]ta9 notification requirem5ts z a result ( ! ,,covid-#ai public heal? em]g5cy 7a7 ,def9itions ,section #b7;a7 ( ! ,work] ,adju/m5t & ,retra9+ ,notification ,act 7#bi ,u4,s4,c4 #baja7;a77 is am5d$-- 7#a7 9 p>agraph 7#b71 by add+ be=e ! semicolon at ! end ! foll[+3 & ! %utd[n1 if occurr+ dur+ ! cov]$ p]iod1 is n a result ( ! ,,covid-#ai national em]g5cy2 7#b7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,a71 by /rik+ & at ! end2 7,b7 9 subp>agraph 7,b71 by add+ & at ! end2 & 7,c7 by add+ at ! end ! foll[+3 7,c7 if occurr+ dur+ ! cov]$ p]iod1 is n a result ( ! ,,covid-#ai national em]g5cy2 2 7#c7 9 p>agraph 7#g71 by /rik+ &2 7#d7 9 p>agraph 7#h71 by /rik+ ! p]iod at ! end & ins]t+ a semicolon2 & 7#e7 by add+ at ! end ! foll[+3 7#i7 ! t]m cov]$ p]iod means ! p]iod t-- 7,a7 beg9s on ,janu>y #a1 #bjbj2 & 7,b7 ends #ij days aft] ! la/ date ( ! ,,covid-#ai national em]g5cy2 & 7#aj7 ! t]m ,,covid-#ai national em]g5cy means ! national em]g5cy decl>$ by ! ,presid5t "u ! ,national ,em]g5cies ,act 7#ej ,u4,s4,c4 #afja et seq47 ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai74 4 7b7 ,exclusion f def9ition ( employm5t loss ,section #b7;b7 ( ! ,work] ,adju/m5t & ,retra9+ ,notification ,act 7#bi ,u4,s4,c4 #baja7;b77 is am5d$ by add+ at ! end ! foll[+3 7#c7 ,not)/&+ subsection 7a77#f71 dur+ ! cov]$ p]iod an employee may n be consid]$ to h exp]i5c$ an employm5t loss if ! t]m9ation1 lay(f exce$+ #f mon?s1 or r$uction 9 h\rs ( "w ( m ?an #ej p]c5t dur+ ea* mon? ( any #f-mon? p]iod involv$ is a result ( ! ,,covid-#ai national em]g5cy4 4 ,,ii ,products #afa4 ,applicability ( ! t>get$ liability protections = p&emic & epidemic products & security c\nt]measures ) respect to ,,covid-#ai 7a7 ,9 g5]al ,section #cai;,f-#c7;i77#a7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7i77#a77 is am5d$-- 7#a7 9 subp>agraph 7,c71 by /rik+ 2 or & ins]t+ a semicolon2 7#b7 9 subp>agraph 7,d71 by /rik+ ! p]iod & ins]t+ 2 or2 & 7#c7 by add+ at ! end ! foll[+3 7,e7 a drug 7z su* t]m is def9$ 9 section #bja7;g77#a7 ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act71 biological product 7includ+ a vacc9e7 7z su* t]m is def9$ 9 section #cea7;i771 or device 7z su* t]m is def9$ 9 section #bja7;h7 ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act7 t-- 7i7 is ! subject ( a notice ( use ( en=cem5t discretion issu$ by ! ,secret>y if su* drug1 biological product1 or device is us$-- 7,i7 :5 su* notice is 9 effect2 7,,ii7 )9 ! scope ( su* notice2 & 7,,iii7 9 compliance ) o!r applicable requirem5ts ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act t are n ! subject ( su* notice2 7ii7 9 ! case ( a device1 is exempt f ! requirem5t "u section #eaj7k7 ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act2 or 7iii7 9 ! case ( a drug-- 7,i7 meets ! requirem5ts = m>ket+ "u a f9al adm9i/rative ord] "u section #eje;,g ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act2 or 7,,ii7 is m>ket$ 9 accordance ) section #eje;,g7a77#c7 ( su* ,act4 4 7b7 ,cl>ify+ means ( di/ribution ,section #cai;,f-#c7;a77#e7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7a77#e77 is am5d$ by ins]t+ by1 or 9 p>tn]%ip )1 ,f$]al1 ,/ate1 or local public heal? (ficials or ! private sector aft] di/ribution ! fir/ place x appe>s4 7c7 ,no *ange to ,adm9i/rative ,proc$ure ,act application to en=cem5t discretion ex]cise ,section #cai;,f-#c ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d-#f;d7 is am5d$ by add+ at ! end ! foll[+3 7j7 ,rule ( con/ruction ,no?+ 9 ?is section %all be con/ru$-- 7#a7 to require use ( proc$ures describ$ 9 section #eec ( title #e1 ,unit$ ,/ates ,code1 = a notice ( use ( en=cem5t discretion = :i* su* proc$ures are n o!rwise requir$2 or 7#b7 to affect :e!r su* notice con/itutes f9al ag5cy action )9 ! mean+ ( section #gjd ( title #e1 ,unit$ ,/ates ,code4 4 ,,iii ,g5]al provisions #aga4 ,sev]ability ,if any provision ( ?is subtitle1 an am5dm5t made by ?is subtitle1 or ! application ( su* a provision or am5dm5t to any p]son or circum/ance is held to be uncon/itutional1 ! rema9+ provisions ( & am5dm5ts made by ?is subtitle1 z well z ! application ( su* provision or am5dm5t to any p]son o!r ?an ! p>ties to ! action hold+ ! provision or am5dm5t to be uncon/itutional1 or to any circum/ances o!r ?an ^? pres5t$ 9 su* action1 %all n be affect$ !reby4 ,,ii ,! ,next ,great ,am]ican ,economic ,recov]y3 ,job ,creation #bja4 ,exp5s+ ( c]ta9 prop]ty 7a7 ,p]man5t full exp5s+ = qualifi$ prop]ty 7#a7 ,9 g5]al ,p>agraph 7#f7 ( section #afh7k7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#f7 ,applicable p]c5tage ,= purposes ( ?is subsection1 ! t]m applicable p]c5tage means1 9 ! case ( prop]ty plac$ 9 s]vice 7or1 9 ! case ( a specifi$ plant describ$ 9 p>agraph 7#e71 a plant :i* is plant$ or graft$7 aft] ,septemb] #bg1 #bjag1 #ajj p]c5t4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #afh7k7 ( su* ,code is am5d$-- 7i7 9 p>agraph 7#b7-- 7,i7 9 subp>agraph 7,a7-- 7aa7 9 clause 7i77,v71 by ins]t+ & at ! end1 7bb7 9 clause 7ii71 by /rik+ clause 7ii7 ( subp>agraph 7,e71 & & ins]t+ clause 7i7 ( subp>agraph 7,e741 & 7cc7 by /rik+ clause 7iii71 7,,ii7 9 subp>agraph 7,b7-- 7aa7 9 clause 7i7-- 7,,aa7 by /rik+ subclauses 7,,ii7 & 7,,iii71 & 7,,bb7 by r$esignat+ subclauses 7,,iv7 ?r\gh 7,,vi7 z subclauses 7,,ii7 ?r\gh 7,,iv71 respectively1 7bb7 by /rik+ clause 7ii71 & 7cc7 by r$esignat+ clauses 7iii7 & 7iv7 z clauses 7ii7 & 7iii71 respectively1 7,,iii7 9 subp>agraph 7,c7-- 7aa7 9 clause 7i71 by /rik+ & subclauses 7,,ii7 & 7,,iii7 ( subp>agraph 7,b77i71 & 7bb7 9 clause 7ii71 by /rik+ subp>agraph 7,b77iii7 & ins]t+ subp>agraph 7,b77ii71 & 7,,iv7 9 subp>agraph 7,e7-- 7aa7 by /rik+ clause 7i71 & 7bb7 by r$esignat+ clauses 7ii7 & 7iii7 z clauses 7i7 & 7ii71 respectively1 & 7ii7 9 p>agraph 7#e77;,a71 by /rik+ plant$ be=e ,janu>y #a1 #bjbg1 or is graft$ be=e su* date to a plant t has already be5 plant$1 & ins]t+ plant$ or graft$4 7,b7 ,section #dfj7;c77#f77;,b7 ( su* ,code is am5d$ by /rik+ :i* & all t foll[s ?r\gh ! p]iod & ins]t+ :i* has a recov]y p]iod ( #g ye>s or less44 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all take effect z if includ$ 9 section #acbja ( ,public ,law #aae-ig4 7b7 ,neutral co/ recov]y depreciation adju/m5t = resid5tial r5tal prop]ty & nonresid5tial real prop]ty 7#a7 ,9 g5]al ,section #afh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end !re( ! foll[+ new subsection3 7n7 ,neutral co/ recov]y depreciation adju/m5t = resid5tial r5tal prop]ty & nonresid5tial real prop]ty 7#a7 ,9 g5]al ,9 ! case ( any applicable prop]ty1 ! d$uction "u ?is section ) respect to su* prop]ty = any taxable ye> aft] ! taxable ye> dur+ :i* ! prop]ty is plac$ 9 s]vice %all be-- 7,a7 ! am\nt det]m9$ "u ?is section = su* taxable ye> )\t reg>d to ?is subsection1 multipli$ by 7,b7 ! applicable neutral co/ recov]y ratio = su* taxable ye>4 7#b7 ,applicable neutral co/ recov]y ratio ,= purposes ( p>agraph 7#a71 ! applicable neutral co/ recov]y ratio = ! applicable prop]ty = any taxable ye> is ! numb] det]m9$ by-- 7,a7 divid+-- 7i7 ! gross dome/ic product deflator = ! cal5d> qu>t] end+ 9 su* taxable ye> :i* corresponds to ! cal5d> qu>t] dur+ :i* ! prop]ty 0 plac$ 9 s]vice by ! taxpay]1 by 7ii7 ! gross dome/ic product deflator = ! cal5d> qu>t] dur+ :i* ! prop]ty 0 plac$ 9 s]vice by ! taxpay]1 & 7,b7 !n multiply+ ! numb] det]m9$ "u subp>agraph 7,a7 by ! numb] equal to #a4jc to ! n? p[] :]e n is ! numb] ( full ye>s 9 ! p]iod beg9n+ on ! #a/ day ( ! cal5d> qu>t] dur+ :i* ! prop]ty 0 plac$ 9 s]vice by ! taxpay] & end+ on ! day be=e ! beg9n+ ( ! correspond+ cal5d> qu>t] end+ dur+ su* taxable ye>4 ,! applicable neutral co/ recov]y ratio %all nev] be less ?an #a4 ,! applicable neutral co/ recov]y ratio %all be r\nd$ to ! ne>e/ #a_/ajjj4 7#c7 ,special rule = exi/+ prop]ty ,9 ! case ( any applicable prop]ty :i* is plac$ 9 s]vice be=e ! date ( enactm5t ( ?is subsection1 subp>agraphs 7,a77ii7 & 7,b7 ( p>agraph 7#b7 %all be appli$ by sub/itut+ cal5d> qu>t] :i* includes ! date ( enactm5t ( ?is subsection = cal5d> qu>t] dur+ :i* ! prop]ty 0 plac$ 9 s]vice by ! taxpay] ea* place x appe>s4 7#d7 ,gross dome/ic product deflator ,= purposes ( p>agraph 7#b71 ! gross dome/ic product deflator = any cal5d> qu>t] is ! implicit price deflator = ! gross dome/ic product = su* qu>t] 7z %[n 9 ! fir/ revision !re(74 7#e7 ,election n to h subsection apply ,?is subsection %all n apply to any applicable prop]ty if ! taxpay] elects n to h ?is subsection apply to su* prop]ty4 ,su* an election1 once made1 %all be irrevocable4 7#f7 ,additional d$uction n to affect basis or recapture 7,a7 ,9 g5]al ,! additional am\nt det]m9$ "u ?is section by reason ( ?is subsection %all n be tak5 into acc\nt 9 det]m9+ ! adju/$ basis ( any applicable prop]ty or ( any int]e/ 9 a pass-?ru entity :i* holds su* prop]ty & %all n be treat$ z a d$uction = depreciation = purposes ( sections #abde & #abej4 7,b7 ,pass-?ru entity def9$ ,= purposes ( subp>agraph 7,a71 ! t]m pass-?ru entity means-- 7i7 a regulat$ inve/m5t company1 7ii7 a real e/ate inve/m5t tru/1 7iii7 an ,s corporation1 7iv7 a p>tn]%ip1 7v7 an e/ate or tru/1 & 7vi7 a common tru/ fund4 7#g7 ,applicable prop]ty ,= purposes ( ?is subsection1 ! t]m applicable prop]ty means resid5tial r5tal prop]ty or nonresid5tial real prop]ty 7z su* t]ms are def9$ 9 subsection 7e77#b774 4 7#b7 ,m9imum tax treatm5t ,p>agraph 7#a7 ( section #ef7;a7 ( su* ,code is am5d$ by add+ at ! end !re( ! foll[+ new subp>agraph3 7,e7 ,use ( neutral co/ recov]y ratio ,9 ! case ( prop]ty to :i* section #afh7n7 applies1 ! d$uction all[able "u ?is p>agraph ) respect to su* prop]ty = any taxable ye> 7aft] ! taxable ye> dur+ :i* ! prop]ty is plac$ 9 s]vice7 %all be-- 7i7 ! am\nt s all[able = su* taxable ye> )\t reg>d to ?is subp>agraph1 multipli$ by 7ii7 ! applicable neutral co/ recov]y ratio = su* taxable ye> 7z det]m9$ "u section #afh7n774 ,?is subp>agraph %all n apply to any prop]ty ) respect to :i* !re is an election 9 effect n to h section #afh7n7 apply4 4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to prop]ty plac$ 9 s]vice be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act1 ) respect to taxable ye>s end+ on or aft] su* date4 7c7 ,elim9ation ( amortization ( rese>* & exp]im5tal exp5ditures 7#a7 ,9 g5]al ,subp>t ,a ( "p ,,iii ( subtitle ,c ( title ,i ( ,public ,law #aae-ig is am5d$ by /rik+ section #acbjf4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all take effect on ! date ( ! enactm5t ( ?is ,act4 #bjb4 ,tempor>y susp5sion ( payroll taxes 7a7 ,9 g5]al ,not)/&+ any o!r provision ( law-- 7#a7 ) respect to remun]ation receiv$ = pay p]iods end+ dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u #caja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all be #j p]c5t1 7#b7 ) respect to comp5sation receiv$ = pay p]iods end+ dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u #cbja7;a7 ( su* ,code %all be #j p]c5t1 7#c7 ) respect to remun]ation paid = pay p]iods end+ dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u section #caaa7;a7 ( su* ,code %all be #j p]c5t 7includ+ = purposes ( det]m9+ ! applicable p]c5tage "u section #cbba7;a7 ( su* ,code71 & 7#d7 ) respect to self-employm5t income d]iv$ by an individual dur+ ! payroll tax susp5sion p]iod1 ! rate ( tax "u section #adja7;a7 ( su* ,code %all be #j p]c5t4 7b7 ,coord9ation ) d$uctions = employm5t taxes 7#a7 ,d$uction 9 comput+ net e>n+s f self-employm5t ,= purposes ( apply+ section #adjb7;a77#ab7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! rate ( tax impos$ by section #adja7;a7 ( su* ,code %all be det]m9$ )\t reg>d to ! r$uction 9 su* rate "u ?is section4 7#b7 ,individual d$uction ,9 ! case ( ! taxes impos$ by section #adja ( su* ,code = any taxable ye> :i* beg9s 9 ! payroll tax holiday p]iod1 ! d$uction "u section #afd7;f7 ( su* ,code ) respect to su* taxes %all be det]m9$ )\t reg>d to ! r$uction 9 su* rate "u ?is section4 7c7 ,payroll tax susp5sion p]iod ,= purposes ( ?is section1 ! t]m payroll tax susp5sion p]iod means ! p]iod beg9n+ on ! day aft] ! date ( ! enactm5t ( ?is ,act & end+ on ,decemb] #ca1 #bjbj4 7d7 ,wages ,= purposes ( ?is section1 ! t]m wages means wages 7z def9$ 9 section #caba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 & comp5sation 7z def9$ 9 section #cbca7;e7 ( su* ,code74 7e7 ,o!r t]ms ,any t]m us$ 9 ?is section :i* is also us$ 9 *apt] #ba or #bb ( ! ,int]nal ,rev5ue ,code ( #aihf %all h ! same mean+ z :5 us$ 9 su* *apt]4 7f7 ,employ] notification ,! ,secret>y ( ! ,treasury 7or su* ,secret>y's delegate7 %all notify employ]s ( ! payroll tax susp5sion p]iod 9 any mann] ! ,secret>y deems appropriate4 7g7 ,coord9ation ) delay ( paym5t ( employ] payroll taxes ,section #bcjb7;d77#b7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$ by /rik+ ,janu>y #a1 #bjba & ins]t+ ! date ( ! enactm5t ( ! ,,recov]y ,act4 7h7 ,regulations ,! ,secret>y ( ! ,treasury 7or su* ,secret>y's delegate7 %all issue su* regulations or o!r guidance z necess>y to c>ry out ! purposes ( ?is section4 7i7 ,transf]s ( funds 7#a7 ,transf]s to ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 & ! ,social ,security ,equival5t ,b5efit ,acc\nt e/abli%$ "u section #ae;,a7a7 ( ! ,railroad ,retirem5t ,act ( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ?is section 7)\t reg>d to ?is subsection74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,tru/ ,fund or ,acc\nt _h ?is section n be5 enact$4 7#b7 ,coord9ation ) o!r ,f$]al laws ,= purposes ( apply+ any provision ( ,f$]al law o!r ?an ! provisions ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! rate ( tax 9 effect "u section #caja7;a7 ( su* ,code %all be det]m9$ )\t reg>d to ! r$uction 9 su* rate "u ?is section4 #bjc4 ,on%or+ ,r>e ,e>?s ,act 7a7 ,p]man5t full exp5s+ = prop]ty us$ ,to extract critical m9]als & metals )9 ! ,unit$ ,/ates 7#a7 ,9 g5]al ,section #afh7k7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7#aa7 ,special rule = prop]ty us$ 9 ! m9+1 reclaim+1 or recycl+ ( critical m9]als & metals )9 ! ,unit$ ,/ates 7,a7 ,9 g5]al ,9 ! case ( any qualifi$ prop]ty :i* is sub/antially involv$ 9 m9+1 reclaim+1 or recycl+ critical m9]als & metals f deposits 9 ! ,unit$ ,/ates1 ! applicable p]c5tage %all be #ajj p]c5t4 7,b7 ,critical m9]als & metals ,= purposes ( ?is p>agraph1 ! t]m critical m9]als & metals means c]ium1 cobalt1 dysprosium1 erbium1 europium1 gadol9ium1 graphite1 holmium1 lan?anum1 li?ium1 lutetium1 manganese1 neodymium1 praseodymium1 prome?ium1 sam>ium1 sc&ium1 t]bium1 ?ulium1 ytt]bium1 & yttrium4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjai4 7b7 ,p]man5t full exp5s+ = nonresid5tial real prop]ty us$ 9 ! m9+1 reclaim+1 or recycl+ ( critical m9]als & metals )9 ! ,unit$ ,/ates 7#a7 ,9 g5]al ,section #afh ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by ?is ,act1 is fur!r am5d$ by add+ at ! end ! foll[+ new subsection3 7o7 ,special all[ance = nonresid5tial real prop]ty us$ 9 ! m9+1 reclaim+1 or recycl+ ( critical m9]als & metals )9 ! ,unit$ ,/ates 7#a7 ,new /ructures ,9 ! case ( any qualifi$ real prop]ty-- 7,a7 7i7 if su* prop]ty is plac$ 9 s]vice on or aft] ! date ( enactm5t ( ?is subsection1 ! depreciation d$uction provid$ by section #afg7;a7 = ! taxable ye> 9 :i* su* prop]ty is plac$ 9 s]vice %all include an all[ance equal to #ajj p]c5t ( ! adju/$ basis ( su* prop]ty1 or 7ii7 if su* prop]ty 0 plac$ 9 s]vice be=e ! date ( enactm5t ( ?is subsection1 ! depreciation d$uction provid$ by section #afg7;a7 = ! fir/ taxable ye> beg9n+ aft] su* date %all include an all[ance equal to #ajj p]c5t ( ! adju/$ basis ( su* prop]ty1 & 7,b7 ! adju/$ basis ( su* prop]ty %all be r$uc$ by ! am\nt ( su* d$uction be=e comput+ ! am\nt o!rwise all[able z a depreciation d$uction "u ?is *apt] = su* taxable ye> & any subsequ5t taxable ye>4 7#b7 ,qualifi$ real prop]ty ,= purposes ( ?is subsection1 ! t]m qualifi$ real prop]ty means any nonresid5tial real prop]ty :i* is sub/antially involv$ 9 m9+1 reclaim+1 or recycl+ critical m9]als & metals 7z def9$ 9 subsection 7k77#aa77;,b77 f deposits 9 ! ,unit$ ,/ates4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 7c7 ,d$uction = pur*ase ( critical m9]als & metals m9$1 reclaim$1 or recycl$ )9 ! ,unit$ ,/ates 7#a7 ,9 g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #agf ! foll[+ new section3 #agg4 ,d$uction = pur*ase ( critical m9]als & metals m9$1 reclaim$1 or recycl$ )9 ! ,unit$ ,/ates 7a7 ,all[ance ( d$uction ,!re %all be all[$ z a d$uction = ! taxable ye> an am\nt equal to #bjj p]c5t ( ! co/ paid or incurr$ by ! taxpay] = ! pur*ase or acquisition ( critical m9]als & metals 7z def9$ 9 section #afh7k77#aa77;,b77 :i* h be5 m9$1 reclaim$1 or recycl$ f deposits 9 ! ,unit$ ,/ates4 7b7 ,application ) o!r d$uctions ,no d$uction %all be all[$ "u any o!r provision ( ?is *apt] ) respect to any exp5diture ) respect to :i* a d$uction is all[$ or all[able "u ?is section to ! taxpay]4 4 7#b7 ,con=m+ am5dm5t ,! table ( sections = "p ,,vi ( sub*apt] ,b ( *apt] #a ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to section #agf ! foll[+ new item3 ,sec4 #agg4 ,d$uction = pur*ase ( critical m9]als & metals m9$1 reclaim$1 or recycl$ )9 ! ,unit$ ,/ates4 4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjai4 7d7 ,modification ( prohibition on acquisition ( c]ta9 s5sitive mat]ials 7#a7 ,ext5sion ( prohibition to m9$1 ref9$1 & sep>at$ mat]ials ,subsection 7a77#a7 ( section #becc;c ( title #aj1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ melt$ or produc$ & ins]t+ m9$1 ref9$1 sep>at$1 melt$1 or produc$4 7#b7 ,comm]cially available (f-!-,%elf item exception ,subsection 7c77#c77;,a77i7 ( su* section is am5d$ by /rik+ #ej p]c5t or m tung/5 & ins]t+ #ej p]c5t or m cov]$ mat]ial4 7e7 ,grant program = developm5t ( critical m9]als & metals 7#a7 ,e/abli%m5t ,! ,secret>y ( ,def5se1 9 consultation ) ! ,secret>y ( ! ,int]ior1 %all e/abli% a grant program to f9ance pilot projects = ! developm5t ( critical m9]als & metals 9 ! ,unit$ ,/ates4 7#b7 ,limitation on grant aw>ds ,a grant aw>d$ "u p>agraph 7#a7 may n exce$ #aj1jjj1jjj4 7#c7 ,economic viability ,9 aw>d+ grants "u p>agraph 7#a71 ! ,secret>y ( ,def5se %all give priority to projects ! ,secret>y det]m9es are likely to be economically viable ov] ! long t]m4 7#d7 ,second>y recov]y ,9 aw>d+ grants "u p>agraph 7#a7 dur+ a fiscal ye>1 ! ,secret>y ( ,def5se %all seek to aw>d n less ?an #cj p]c5t ( ! total am\nt ( grants aw>d$ dur+ t fiscal ye> = projects relat+ to second>y recov]y ( critical m9]als & metals4 7#e7 ,au?orization ( appropriations ,!re are au?oriz$ to be appropriat$ to ! ,secret>y ( ,def5se #ej1jjj1jjj = ea* ( fiscal ye>s #bjba ?r\gh #bjbd to c>ry out ! grant program e/abli%$ "u p>agraph 7#a74 7#f7 ,def9itions ,9 ?is section3 7,a7 ,critical m9]als & metals ,! t]m critical m9]als & metals means c]ium1 cobalt1 dysprosium1 erbium1 europium1 gadol9ium1 graphite1 holmium1 lan?anum1 li?ium1 lutetium1 manganese1 neodymium1 praseodymium1 prome?ium1 sam>ium1 sc&ium1 t]bium1 ?ulium1 ytt]bium1 & yttrium4 7,b7 ,second>y recov]y ,! t]m second>y recov]y means ! recov]y ( m9]als & metals f disc>d$ end-use products or f wa/e products produc$ dur+ ! metal ref9+ & manufactur+ process1 includ+ f m9e wa/e piles1 acid m9e dra9age sludge1 or byproducts produc$ ?r\gh legacy m9+ & metallurgy activities4 #bjd4 ,eligibility ( #eja7;c77#f7 organizations = loans "u ! pay*eck protection program ,section #g7;a77#cf77;,d7 ( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf77;,d77 is am5d$-- 7#a7 9 clause 7v71 by ins]t+ or :e!r an entity describ$ 9 clause 7vii7 employs n m ?an #cjj employees1 aft] clause 7i77,i712 & 7#b7 by add+ at ! end ! foll[+3 7vii7 ,eligibility = c]ta9 #eja7;c77#f7 organizations 7,i7 ,9 g5]al ,except z provid$ 9 subclause 7,,ii71 any organization t is describ$ 9 section #eja7;c77#f7 ( ! ,int]nal ,rev5ue ,code ( #aihf & t is exempt f taxation "u section #eja7;a7 ( su* ,code 7exclud+ pr(essional football leagues & organizations ) ! purpose ( promot+ or p>ticipat+ 9 a political campaign or o!r activity7 %all be eligible to receive a cov]$ loan if-- 7aa7 ! organization does n receive m ?an #aj p]c5t ( its receipts f lobby+ activities2 7bb7 ! lobby+ activities ( ! organization d n comprise m ?an #aj p]c5t ( ! total activities ( ! organization2 & 7cc7 ! organization employs n m ?an #cjj employees4 7,,ii7 ,de/9ation m>ket+ organizations ,dur+ ! cov]$ p]iod1 any de/9ation m>ket+ organization %all be eligible to receive a cov]$ loan if-- 7aa7 ! de/9ation m>ket+ organization does n receive m ?an #aj p]c5t ( its receipts f lobby+ activities2 7bb7 ! lobby+ activities ( ! de/9ation m>ket+ organization d n comprise m ?an #aj p]c5t ( ! total activities ( ! organization2 7cc7 ! de/9ation m>ket+ organization employs n m ?an #cjj employees2 & 7dd7 ! de/9ation m>ket+ organization-- 7,,aa7 is describ$ 9 section #eja7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & is exempt f taxation "u section #eja7;a7 ( su* ,code2 or 7,,bb7 is a quasi-gov]nm5tal entity or is a political subdivision ( a ,/ate or local gov]nm5t1 includ+ any in/rum5tality ( ^? entities4 7,,iii7 ,tim+ ( application ,any organization t is eligible to receive a cov]$ loan by reason ( ?is clause %all submit an application = su* loan n lat] ?an ,septemb] #cj1 #bjbj4 4 #bje4 ,,lift ,,up ,act 7a7 ,%ort title ,?is section may be cit$ z ! ,loan ,int]e/ ,=giv5ess = ,taxpay]s ,"u a ,p&emic ,act or ! ,,lift ,,up ,act4 7b7 ,9 g5]al ,section #aaab7;a7 ( ! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ & at ! end2 7#b7 9 p>agraph 7#b71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+3 7#c7 made dur+ ! p]iod beg9n+ on ,janu>y #a1 #bjae1 & end+ on ! day be=e ! date ( enactm5t ( ?is p>agraph-- 7,a7 to a bus9ess conc]n "u section #g7;b77#a7 ( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7;b77#a77 t is unrelat$ to ,,covid-#ai2 or 7,b7 "u section #g7;b77#b7 ( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7;b77#b77 t is unrelat$ to ,,covid-#ai4 4 #bjf4 ,,re9s ,act 7a7 ,%ort title ,?is section may be cit$ z ! ,regulations f ! ,executive 9 ,ne$ ( ,scrut9y ,act ( #bjbj4 7b7 ,purpose ,! purpose ( ?is section is to increase acc\ntability = & transp>5cy 9 ! ,f$]al regulatory process4 ,section #a ( article ,i ( ! ,unit$ ,/ates ,con/itution grants all legislative p[]s to ,congress4 ,ov] "t1 ,congress has excessively delegat$ its con/itutional *>ge :ile fail+ to conduct appropriate ov]sight & reta9 acc\ntability = ! cont5t ( ! laws x passes4 ,by requir+ a vote 9 ,congress1 ! ,,re9s ,act w result 9 m c>efully draft$ & detail$ legislation1 an improv$ regulatory process1 & a legislative bran* t is truly acc\ntable to ! ,am]ican p = ! laws impos$ ^u !m4 7c7 ,congressional review ( ag5cy rulemak+ ,*apt] #h ( title #e1 ,unit$ ,/ates ,code1 is am5d$ to read z foll[s3 #h ,congressional ,review ( ,ag5cy ,rulemak+ ,sec4#hja4 ,congressional review4#hjb4 ,congressional approval proc$ure = major rules4#hjc4 ,congressional disapproval proc$ure = nonmajor rules4#hjd4 ,def9itions4#hje4 ,judicial review4#hjf4 ,exemption = monet>y policy4#hjg4 ,effective date ( c]ta9 rules4 #hja4 ,congressional review 7a7 7#a7 7,a7 ,be=e a rule may take effect1 ! ,f$]al ag5cy promulgat+ su* rule %all publi% 9 ! ,f$]al ,regi/] a li/ ( in=mation on :i* ! rule is bas$1 includ+ data1 sci5tific & economic /udies1 & co/-b5efit analyses1 & id5tify h[ ! public c access su* in=mation onl9e1 & %all submit to ea* ,h\se ( ! ,congress & to ! ,comptroll] ,g5]al a report conta9+-- 7i7 a copy ( ! rule2 7ii7 a concise g5]al /atem5t relat+ to ! rule2 7iii7 a classification ( ! rule z a major or nonmajor rule1 includ+ an explanation ( ! classification specifically address+ ea* crit]ia = a major rule conta9$ )9 subp>agraphs 7,a7 ?r\gh 7,c7 ( section #hjd7b72 7iv7 a li/ ( any o!r relat$ regulatory actions int5d$ to implem5t ! same /atutory provision or regulatory objective z well z ! individual & aggregate economic effects ( ^? actions2 & 7v7 ! propos$ effective date ( ! rule4 7,b7 ,on ! date ( ! submission ( ! report "u subp>agraph 7,a71 ! ,f$]al ag5cy promulgat+ ! rule %all submit to ! ,comptroll] ,g5]al & make available to ea* ,h\se ( ,congress-- 7i7 a complete copy ( ! co/-b5efit analysis ( ! rule1 if any1 includ+ an analysis ( any jobs add$ or lo/1 diff]5tiat+ betwe5 public & private sector jobs2 7ii7 ! ag5cy's actions pursuant to sections #fjc1 #fjd1 #fje1 #fjg1 & #fji ( ?is title2 7iii7 ! ag5cy's actions pursuant to sections #bjb1 #bjc1 #bjd1 & #bje ( ! ,unfund$ ,m&ates ,re=m ,act ( #aiie2 & 7iv7 any o!r relevant in=mation or requirem5ts "u any o!r ,act & any relevant ,executive ord]s4 7,c7 ,^u receipt ( a report submitt$ "u subp>agraph 7,a71 ea* ,h\se %all provide copies ( ! report to ! *airman & rank+ memb] ( ea* /&+ committee ) jurisdiction "u ! rules ( ! ,h\se ( ,repres5tatives or ! ,s5ate to report a bill to am5d ! provision ( law "u :i* ! rule is issu$4 7#b7 7,a7 ,! ,comptroll] ,g5]al %all provide a report on ea* major rule to ! committees ( jurisdiction by ! end ( #ae cal5d> days aft] ! submission or publication date4 ,! report ( ! ,comptroll] ,g5]al %all include an assessm5t ( ! ag5cy's compliance ) proc$ural /eps requir$ by p>agraph 7#a77;,b7 & an assessm5t ( :e!r ! major rule imposes any new limits or m&ates on private-sector activity4 7,b7 ,f$]al ag5cies %all coop]ate ) ! ,comptroll] ,g5]al by provid+ in=mation relevant to ! ,comptroll] ,g5]al's report "u subp>agraph 7,a74 7#c7 ,a major rule relat+ to a report submitt$ "u p>agraph 7#a7 %all take effect ^u enactm5t ( a jo9t resolution ( approval describ$ 9 section #hjb or z provid$ = 9 ! rule foll[+ enactm5t ( a jo9t resolution ( approval describ$ 9 section #hjb1 :i*ev] is lat]4 7#d7 ,a nonmajor rule %all take effect z provid$ by section #hjc aft] submission to ,congress "u p>agraph 7#a74 7#e7 ,if a jo9t resolution ( approval relat+ to a major rule is n enact$ )9 ! p]iod provid$ 9 subsection 7b77#b71 !n a jo9t resolution ( approval relat+ to ! same rule may n be consid]$ "u ?is *apt] 9 ! same ,congress by ei!r ! ,h\se ( ,repres5tatives or ! ,s5ate4 7b7 7#a7 ,a major rule %all n take effect unless ! ,congress enacts a jo9t resolution ( approval describ$ "u section #hjb4 7#b7 ,if a jo9t resolution describ$ 9 subsection 7a7 is n enact$ into law by ! end ( #gj session days or legislative days1 z applicable1 beg9n+ on ! date on :i* ! report ref]r$ to 9 subsection 7a77#a77;,a7 is receiv$ by ,congress 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 !n ! rule describ$ 9 t resolution %all be deem$ n to be approv$ & su* rule %all n take effect4 7c7 7#a7 ,not)/&+ any o!r provision ( ?is section 7except subject to p>agraph 7#c771 a major rule may take effect = "o #ij-;cal5d>-day p]iod if ! ,presid5t makes a det]m9ation "u p>agraph 7#b7 & submits writt5 notice ( su* det]m9ation to ! ,congress4 7#b7 ,p>agraph 7#a7 applies to a det]m9ation made by ! ,presid5t by ,executive ord] t ! major rule %\ld take effect because su* rule is-- 7,a7 necess>y because ( an imm95t ?reat to heal? or safety or o!r em]g5cy2 7,b7 necess>y = ! en=cem5t ( crim9al laws2 7,c7 necess>y = national security2 or 7,d7 issu$ pursuant to any /atute implem5t+ an int]national trade agreem5t4 7#c7 ,an ex]cise by ! ,presid5t ( ! au?ority "u ?is subsection %all h no effect on ! proc$ures "u section #hjb4 7d7 7#a7 ,9 addition to ! opportunity = review o!rwise provid$ "u ?is *apt]1 9 ! case ( any rule = :i* a report 0 submitt$ 9 accordance ) subsection 7a77#a77;,a7 dur+ ! p]iod beg9n+ on ! date occurr+-- 7,a7 9 ! case ( ! ,s5ate1 #fj session days2 or 7,b7 9 ! case ( ! ,h\se ( ,repres5tatives1 #fj legislative days1 be=e ! date ! ,congress is s*$ul$ to adj\rn a session ( ,congress ?r\gh ! date on :i* ! same or succe$+ ,congress fir/ conv5es its next session1 sections #hjb & #hjc %all apply to su* rule 9 ! succe$+ session ( ,congress4 7#b7 7,a7 ,9 apply+ sections #hjb & #hjc = purposes ( su* additional review1 a rule describ$ "u p>agraph 7#a7 %all be treat$ z ?\gh-- 7i7 su* rule 7 publi%$ 9 ! ,f$]al ,regi/] on-- 7,i7 9 ! case ( ! ,s5ate1 ! #ae? session day2 or 7,,ii7 9 ! case ( ! ,h\se ( ,repres5tatives1 ! #ae? legislative day1 aft] ! succe$+ session ( ,congress fir/ conv5es2 & 7ii7 a report on su* rule 7 submitt$ to ,congress "u subsection 7a77#a7 on su* date4 7,b7 ,no?+ 9 ?is p>agraph %all be con/ru$ to affect ! requirem5t "u subsection 7a77#a7 t a report %all be submitt$ to ,congress be=e a rule c take effect4 7#c7 ,a rule describ$ "u p>agraph 7#a7 %all take effect z o!rwise provid$ by law 7includ+ o!r subsections ( ?is section74 #hjb4 ,congressional approval proc$ure = major rules 7a7 7#a7 ,= purposes ( ?is section1 ! t]m jo9t resolution means only a jo9t resolution address+ a report classify+ a rule z major pursuant to section #hja7;a77#a77;,a77iii7 t-- 7,a7 be>s no preamble2 7,b7 be>s ! foll[+ title 7) blanks fill$ z appropriate73 ,approv+ ! rule submitt$ by relat+ to 42 7,c7 includes aft] its resolv+ clause only ! foll[+ 7) blanks fill$ z appropriate73 ,t ,congress approves ! rule submitt$ by relat+ to 42 & 7,d7 is introduc$ pursuant to p>agraph 7#b74 7#b7 ,aft] a ,h\se ( ,congress receives a report classify+ a rule z major pursuant to section #hja7;a77#a77;,a77iii71 ! majority lead] ( t ,h\se 7or 8 or h] respective designee7 %all introduce 7by reque/1 if appropriate7 a jo9t resolution describ$ 9 p>agraph 7#a7-- 7,a7 9 ! case ( ! ,h\se ( ,repres5tatives1 )9 #c legislative days2 & 7,b7 9 ! case ( ! ,s5ate1 )9 #c session days4 7#c7 ,a jo9t resolution describ$ 9 p>agraph 7#a7 %all n be subject to am5dm5t at any /age ( proce$+4 7b7 ,a jo9t resolution describ$ 9 subsection 7a7 %all be ref]r$ 9 ea* ,h\se ( ,congress to ! committees hav+ jurisdiction ov] ! provision ( law "u :i* ! rule is issu$4 7c7 ,9 ! ,s5ate1 if ! committee or committees to :i* a jo9t resolution describ$ 9 subsection 7a7 has be5 ref]r$ h n report$ x at ! end ( #ae session days aft] its introduction1 su* committee or committees %all be automatically dis*>g$ f fur!r consid]ation ( ! resolution & x %all be plac$ on ! cal5d>4 ,a vote on f9al passage ( ! resolution %all be tak5 on or be=e ! close ( ! #ae? session day aft] ! resolution is report$ by ! committee or committees to :i* x 0 ref]r$1 or aft] su* committee or committees h be5 dis*>g$ f fur!r consid]ation ( ! resolution4 7d7 7#a7 ,9 ! ,s5ate1 :5 ! committee or committees to :i* a jo9t resolution is ref]r$ h report$1 or :5 a committee or committees are dis*>g$ 7"u subsection 7c77 f fur!r consid]ation ( a jo9t resolution describ$ 9 subsection 7a71 x is at any "t !reaft] 9 ord] 7ev5 ?\gh a previ\s motion to ! same effect has be5 disagre$ to7 = a motion to proce$ to ! consid]ation ( ! jo9t resolution1 & all po9ts ( ord] aga9/ ! jo9t resolution 7& aga9/ consid]ation ( ! jo9t resolution7 are waiv$4 ,! motion is n subject to am5dm5t1 or to a motion to po/pone1 or to a motion to proce$ to ! consid]ation ( o!r bus9ess4 ,a motion to reconsid] ! vote by :i* ! motion is agre$ to or disagre$ to %all n be 9 ord]4 ,if a motion to proce$ to ! consid]ation ( ! jo9t resolution is agre$ to1 ! jo9t resolution %all rema9 ! unf9i%$ bus9ess ( ! ,s5ate until dispos$ (4 7#b7 ,9 ! ,s5ate1 debate on ! jo9t resolution1 & on all debatable motions & appeals 9 connection !re)1 %all be limit$ to n m ?an #b h\rs1 :i* %all be divid$ equally betwe5 ^? favor+ & ^? oppos+ ! jo9t resolution4 ,a motion to fur!r limit debate is 9 ord] & n debatable4 ,an am5dm5t to1 or a motion to po/pone1 or a motion to proce$ to ! consid]ation ( o!r bus9ess1 or a motion to recommit ! jo9t resolution is n 9 ord]4 7#c7 ,9 ! ,s5ate1 imm$iately foll[+ ! conclusion ( ! debate on a jo9t resolution describ$ 9 subsection 7a71 & a s+le quorum call at ! conclusion ( ! debate if reque/$ 9 accordance ) ! rules ( ! ,s5ate1 ! vote on f9al passage ( ! jo9t resolution %all occur4 7#d7 ,appeals f ! decisions ( ! ,*air relat+ to ! application ( ! rules ( ! ,s5ate to ! proc$ure relat+ to a jo9t resolution describ$ 9 subsection 7a7 %all be decid$ )\t debate4 7e7 ,9 ! ,h\se ( ,repres5tatives1 if any committee to :i* a jo9t resolution describ$ 9 subsection 7a7 has be5 ref]r$ has n report$ x to ! ,h\se at ! end ( #ae legislative days aft] its introduction1 su* committee %all be dis*>g$ f fur!r consid]ation ( ! jo9t resolution1 & x %all be plac$ on ! appropriate cal5d>4 ,on ! second & f\r? ,?ursdays ( ea* mon? x %all be 9 ord] at any "t = ! ,speak] to recognize a ,memb] :o favors passage ( a jo9t resolution t has appe>$ on ! cal5d> = at lea/ #e legislative days to call up t jo9t resolution = imm$iate consid]ation 9 ! ,h\se )\t int]v5tion ( any po9t ( ord]4 ,:5 s call$ up a jo9t resolution %all be consid]$ z read & %all be debatable = #a h\r equally divid$ & controll$ by ! propon5t & an oppon5t1 & ! previ\s "q %all be consid]$ z ord]$ to its passage )\t int]v5+ motion4 ,x %all n be 9 ord] to reconsid] ! vote on passage4 ,if a vote on f9al passage ( ! jo9t resolution has n be5 tak5 by ! ?ird ,?ursday on :i* ! ,speak] may recognize a ,memb] "u ?is subsection1 su* vote %all be tak5 on t day4 7f7 7#a7 ,if1 be=e pass+ a jo9t resolution describ$ 9 subsection 7a71 "o ,h\se receives f ! o!r a jo9t resolution hav+ ! same text1 !n-- 7,a7 ! jo9t resolution ( ! o!r ,h\se %all n be ref]r$ to a committee2 & 7,b7 ! proc$ure 9 ! receiv+ ,h\se %all be ! same z if no jo9t resolution _h be5 receiv$ f ! o!r ,h\se until ! vote on passage1 :5 ! jo9t resolution receiv$ f ! o!r ,h\se %all supplant ! jo9t resolution ( ! receiv+ ,h\se4 7#b7 ,?is subsection %all n apply to ! ,h\se ( ,repres5tatives if ! jo9t resolution receiv$ f ! ,s5ate is a rev5ue measure4 7g7 ,if ei!r ,h\se has n tak5 a vote on f9al passage ( ! jo9t resolution by ! la/ day ( ! p]iod describ$ 9 section #hja7;b77#b71 !n su* vote %all be tak5 on t day4 7h7 ,?is section & section #hjc are enact$ by ,congress-- 7#a7 z an ex]cise ( ! rulemak+ p[] ( ! ,s5ate & ,h\se ( ,repres5tatives1 respectively1 & z su* are deem$ to be "p ( ! rules ( ea* ,h\se1 respectively1 b applicable only ) respect to ! proc$ure to be foll[$ 9 t ,h\se 9 ! case ( a jo9t resolution describ$ 9 subsection 7a7 & sup]s$+ o!r rules only :]e explicitly s2 & 7#b7 ) full recognition ( ! con/itutional "r ( ei!r ,h\se to *ange ! rules 7s f> z !y relate to ! proc$ure ( t ,h\se7 at any "t1 9 ! same mann] & to ! same ext5t z 9 ! case ( any o!r rule ( t ,h\se4 #hjc4 ,congressional disapproval proc$ure = nonmajor rules 7a7 ,= purposes ( ?is section1 ! t]m jo9t resolution means only a jo9t resolution introduc$ 9 ! p]iod beg9n+ on ! date on :i* ! report ref]r$ to 9 section #hja7;a77#a77;,a7 is receiv$ by ,congress & end+ #fj days !reaft] 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 ! matt] aft] ! resolv+ clause ( :i* is z foll[s3 ,t ,congress disapproves ! nonmajor rule submitt$ by ! relat+ to 1 & su* rule %all h no =ce or effect4 7,! blank spaces be+ appropriately fill$ 974 7b7 ,a jo9t resolution describ$ 9 subsection 7a7 %all be ref]r$ to ! committees 9 ea* ,h\se ( ,congress ) jurisdiction4 7c7 ,9 ! ,s5ate1 if ! committee to :i* is ref]r$ a jo9t resolution describ$ 9 subsection 7a7 has n report$ su* jo9t resolution 7or an id5tical jo9t resolution7 at ! end ( #ae session days aft] ! date ( introduction ( ! jo9t resolution1 su* committee may be dis*>g$ f fur!r consid]ation ( su* jo9t resolution ^u a petition support$ 9 writ+ by #cj ,memb]s ( ! ,s5ate1 & su* jo9t resolution %all be plac$ on ! cal5d>4 7d7 7#a7 ,9 ! ,s5ate1 :5 ! committee to :i* a jo9t resolution is ref]r$ has report$1 or :5 a committee is dis*>g$ 7"u subsection 7c77 f fur!r consid]ation ( a jo9t resolution describ$ 9 subsection 7a71 x is at any "t !reaft] 9 ord] 7ev5 ?\gh a previ\s motion to ! same effect has be5 disagre$ to7 = a motion to proce$ to ! consid]ation ( ! jo9t resolution1 & all po9ts ( ord] aga9/ ! jo9t resolution 7& aga9/ consid]ation ( ! jo9t resolution7 are waiv$4 ,! motion is n subject to am5dm5t1 or to a motion to po/pone1 or to a motion to proce$ to ! consid]ation ( o!r bus9ess4 ,a motion to reconsid] ! vote by :i* ! motion is agre$ to or disagre$ to %all n be 9 ord]4 ,if a motion to proce$ to ! consid]ation ( ! jo9t resolution is agre$ to1 ! jo9t resolution %all rema9 ! unf9i%$ bus9ess ( ! ,s5ate until dispos$ (4 7#b7 ,9 ! ,s5ate1 debate on ! jo9t resolution1 & on all debatable motions & appeals 9 connection !re)1 %all be limit$ to n m ?an #aj h\rs1 :i* %all be divid$ equally betwe5 ^? favor+ & ^? oppos+ ! jo9t resolution4 ,a motion to fur!r limit debate is 9 ord] & n debatable4 ,an am5dm5t to1 or a motion to po/pone1 or a motion to proce$ to ! consid]ation ( o!r bus9ess1 or a motion to recommit ! jo9t resolution is n 9 ord]4 7#c7 ,9 ! ,s5ate1 imm$iately foll[+ ! conclusion ( ! debate on a jo9t resolution describ$ 9 subsection 7a71 & a s+le quorum call at ! conclusion ( ! debate if reque/$ 9 accordance ) ! rules ( ! ,s5ate1 ! vote on f9al passage ( ! jo9t resolution %all occur4 7#d7 ,appeals f ! decisions ( ! ,*air relat+ to ! application ( ! rules ( ! ,s5ate to ! proc$ure relat+ to a jo9t resolution describ$ 9 subsection 7a7 %all be decid$ )\t debate4 7e7 ,9 ! ,s5ate1 ! proc$ure specifi$ 9 subsection 7c7 or 7d7 %all n apply to ! consid]ation ( a jo9t resolution respect+ a nonmajor rule-- 7#a7 aft] ! expiration ( ! #fj session days beg9n+ ) ! applicable submission or publication date2 or 7#b7 if ! report "u section #hja7;a77#a77;,a7 0 submitt$ dur+ ! p]iod ref]r$ to 9 section #hja7;d77#a71 aft] ! expiration ( ! #fj session days beg9n+ on ! #ae? session day aft] ! succe$+ session ( ,congress fir/ conv5es4 7f7 ,if1 be=e ! passage by "o ,h\se ( a jo9t resolution ( t ,h\se describ$ 9 subsection 7a71 t ,h\se receives f ! o!r ,h\se a jo9t resolution describ$ 9 subsection 7a71 !n ! foll[+ proc$ures %all apply3 7#a7 ,! jo9t resolution ( ! o!r ,h\se %all n be ref]r$ to a committee4 7#b7 ,) respect to a jo9t resolution describ$ 9 subsection 7a7 ( ! ,h\se receiv+ ! jo9t resolution-- 7,a7 ! proc$ure 9 t ,h\se %all be ! same z if no jo9t resolution _h be5 receiv$ f ! o!r ,h\se2 b 7,b7 ! vote on f9al passage %all be on ! jo9t resolution ( ! o!r ,h\se4 #hjd4 ,def9itions ,= purposes ( ?is *apt]3 7#a7 ,! t]m ,f$]al ag5cy means any ag5cy z t t]m is def9$ 9 section #eea7a74 7#b7 ,! t]m major rule means any rule1 includ+ an int]im f9al rule1 t ! ,adm9i/rator ( ! ,(fice ( ,in=mation & ,regulatory ,affairs ( ! ,(fice ( ,managem5t & ,budget f9ds has result$ 9 or is likely to result 9-- 7,a7 an annual effect on ! economy ( #ajj million or m2 7,b7 a major increase 9 co/s or prices = consum]s1 individual indu/ries1 ,f$]al1 ,/ate1 or local gov]nm5t ag5cies1 or geographic regions2 or 7,c7 significant adv]se effects on competition1 employm5t1 inve/m5t1 productivity1 innovation1 or ! ability ( ,unit$ ,/ates-bas$ ent]prises to compete ) =eign-bas$ ent]prises 9 dome/ic & export m>kets4 7#c7 ,! t]m nonmajor rule means any rule t is n a major rule4 7#d7 ,! t]m rule has ! mean+ giv5 su* t]m 9 section #eea1 except t su* t]m does n include-- 7,a7 any rule ( p>ticul> applicability1 includ+ a rule t approves or prescribes = ! future rates1 wages1 prices1 s]vices1 or all[ances !re=e1 corporate or f9ancial /ructures1 reorganizations1 m]g]s1 or acquisitions !re(1 or acc\nt+ practices or disclosures be>+ on any ( ! =ego+2 7,b7 any rule relat+ to ag5cy managem5t or p]sonnel2 or 7,c7 any rule ( ag5cy organization1 proc$ure1 or practice t does n sub/antially affect ! rights or obligations ( non-ag5cy p>ties4 7#e7 ,! t]m submission or publication date1 except z o!rwise provid$ 9 ?is *apt]1 means-- 7,a7 9 ! case ( a major rule1 ! date on :i* ! ,congress receives ! report submitt$ "u section #hja7;a77#a72 & 7,b7 9 ! case ( a nonmajor rule1 ! lat] (-- 7i7 ! date on :i* ! ,congress receives ! report submitt$ "u section #hja7;a77#a72 & 7ii7 ! date on :i* ! nonmajor rule is publi%$ 9 ! ,f$]al ,regi/]1 if s publi%$4 #hje4 ,judicial review 7a7 ,no det]m9ation1 f9d+1 action1 or omission "u ?is *apt] %all be subject to judicial review4 7b7 ,not)/&+ subsection 7a71 a c\rt may det]m9e :e!r a ,f$]al ag5cy has complet$ ! necess>y requirem5ts "u ?is *apt] = a rule to take effect4 7c7 ,! enactm5t ( a jo9t resolution ( approval "u section #hjb %all n be int]pret$ to s]ve z a grant or modification ( /atutory au?ority by ,congress = ! promulgation ( a rule1 %all n ext+ui% or affect any claim1 :e!r sub/antive or proc$ural1 aga9/ any alleg$ defect 9 a rule1 & %all n =m "p ( ! record be=e ! c\rt 9 any judicial proce$+ conc]n+ a rule except = purposes ( det]m9+ :e!r or n ! rule is 9 effect4 #hjf4 ,exemption = monet>y policy ,no?+ 9 ?is *apt] %all apply to rules t conc]n monet>y policy propos$ or implem5t$ by ! ,bo>d ( ,gov]nors ( ! ,f$]al ,res]ve ,sy/em or ! ,f$]al ,op5 ,m>ket ,committee4 #hjg4 ,effective date ( c]ta9 rules ,not)/&+ section #hja-- 7#a7 any rule t e/abli%es1 modifies1 op5s1 closes1 or conducts a regulatory program = a comm]cial1 recreational1 or subsi/5ce activity relat$ to hunt+1 fi%+1 or camp+2 or 7#b7 any rule o!r ?an a major rule :i* an ag5cy = good cause f9ds 7& incorporates ! f9d+ & a brief /atem5t ( reasons !re=e 9 ! rule issu$7 t notice & public proc$ure !reon are impracticable1 unnecess>y1 or contr>y to ! public int]e/1 %all take effect at su* "t z ! ,f$]al ag5cy promulgat+ ! rule det]m9es4 4 7d7 ,budget>y effects ( rules subject to section #hjb ( title #e1 ,unit$ ,/ates ,code ,section #beg7;b77#b7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijg7;b77#b77 is am5d$ by add+ at ! end ! foll[+3 7,e7 ,budget>y effects ( rules subject to section #hjb ( title #e1 ,unit$ ,/ates ,code ,any rule subject to ! congressional approval proc$ure set =? 9 section #hjb ( *apt] #h ( title #e1 ,unit$ ,/ates ,code1 affect+ budget au?ority1 outlays1 or receipts %all be assum$ to be effective unless x is n approv$ 9 accordance ) su* section4 4 7e7 ,gov]nm5t ,acc\ntability ,(fice /udy ( rules 7#a7 ,9 g5]al ,! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all conduct a /udy to det]m9e1 z ( ! date ( enactm5t ( ?is ,act-- 7,a7 h[ _m rules 7z su* t]m is def9$ 9 section #hjd ( title #e1 ,unit$ ,/ates ,code7 7 9 effect2 7,b7 h[ _m major rules 7z su* t]m is def9$ 9 section #hjd ( title #e1 ,unit$ ,/ates ,code7 7 9 effect2 & 7,c7 ! total e/imat$ economic co/ impos$ by all su* rules4 7#b7 ,report ,n lat] ?an #a ye> aft] ! date ( enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all submit a report to ,congress t conta9s ! f9d+s ( ! /udy conduct$ "u p>agraph 7#a74 #bjg4 ,bank ,regulatory ,relief 7a7 ,tempor>y relief = community banks ,section #djab7;b77#b7 ( ! ,,c>es ,act 7#ae ,u4,s4,c4 #ijej7;b77#b77 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjba4 7b7 ,tempor>y relief f tr\bl$ debt re/ructur+s ,section #djac7;a77#a7 ( ! ,,c>es ,act 7#ae ,u4,s4,c4 #ijea7;a77#a77 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,janu>y #a1 #bjbb4 7c7 ,optional tempor>y relief f curr5t expect$ cr$it losses ,section #djad7;b77#b7 ( ! ,,c>es ,act 7#ae ,u4,s4,c4 #ijeb7;b77#b77 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,janu>y #a1 #bjbc4 #bjh4 ,congressional review = coronavirus regulations 7a7 ,def9itions ,9 ?is section3 7#a7 ,ag5cy ,! t]m ag5cy has ! mean+ giv5 ! t]m 9 section #eea ( title #e1 ,unit$ ,/ates ,code4 7#b7 ,em]g5cy p]iod ,! t]m em]g5cy p]iod means ! duration ( a public heal? em]g5cy decl>$ pursuant to section #cai ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 z a result ( confirm$ cases ( #bjai novel ,coronavirus 7,,covid-#ai71 includ+ any r5ewal !re(4 7#c7 ,regulation ,! t]m regulation has ! mean+ giv5 ! t]m rule "u section #eea ( title #e1 ,unit$ ,/ates ,code4 7b7 ,repeal or ,modification ( ,regulations dur+ ! em]g5cy p]iod ,any waiv] or modification ( any regulation :i* 0 made dur+ ! em]g5cy p]iod & is 9 effect z ( ! date ( ! enactm5t ( ?is ,act %all be treat$ z p]man5t1 & su* regulation %all be treat$ z repeal$ or modifi$1 z applicable1 z ( ! date ( ! enactm5t ( ?is ,act & !reaft]1 unless a ,f$]al ,regulatory ,review ,commission recomm5ds ! regulation %\ld n be repeal$ or modifi$1 z applicable1 & a law is enact$ confirm+ ! recomm5dation4 7c7 ,f$]al ,regulatory ,review ,commissions 7#a7 ,e/abli%m5t ,!re are e/abli%$ ,commissions to be kn[n z ! ,f$]al ,regulatory ,review ,commissions4 7#b7 ,memb]s ,ea* ,commission %all be compos$ ( memb]s ( ! congressional committee ( ea* jurisdiction & ! head ( ea* ag5cy "u ! jurisdiction ( t committee 79 ?is subsection ref]r$ to z ! memb]s74 7#c7 ,in=mation ,memb]s may obta9 in=mation f individuals ) exp]tise 9 ! op]ations & regulations ( gov]nm5t programs4 7#d7 ,duties ( ! ,commissions 7,a7 ,review ( ,f$]al regulations ,n lat] ?an #b mon?s aft] ! date ( enactm5t ( ?is ,act1 ea* ,commission %all submit to ! ,speak] ( ! ,h\se ( ,repres5tatives & ! majority lead] ( ! ,s5ate an (ficial recomm5dation on ! repeal or modification ( ea* regulation waiv$ or modifi$ dur+ ! em]g5cy p]iod4 7,b7 ,ext5sion ,! deadl9e 9 subp>agraph 7,a7 may be ext5d$ = an additional mon? if ! ,congress enacts legislation ext5d+ su* deadl9e by a vote ( a majority ( ! ,h\se ( ,repres5tatives & ! ,s5ate4 7#e7 ,report to ,congress 7,a7 ,ag5cy report on regulations ,n lat] ?an #a mon? aft] ! date ( enactm5t ( ?is ,act1 ! head ( ea* ag5cy %all submit to ea* congressional committee ( jurisdiction a report t includes-- 7i7 an analysis ( :e!r or n ! ag5cy c function )\t ! regulation or ) ! modifi$ regulation1 z applicable2 & 7ii7 an analysis ( :e!r ! regulation %\ld be re/or$ to its orig9al /ate be=e ! em]g5cy p]iod or %\ld rema9 repeal$ or modifi$1 z applicable4 7,b7 ,public comm5t p]iod requir$ ,! head ( an ag5cy %all provide a public comm5t p]iod be=e submitt+ a report pursuant to subp>agraph 7,a74 7#f7 ,congressional recomm5dation ,n lat] ?an #a mon? aft] receiv+ a report f ! head ( ea* ag5cy pursuant to p>agraph 7#e71 ea* committee %all submit to ! ,speak] ( ! ,h\se ( ,repres5tatives & ! majority lead] ( ! ,s5ate an (ficial recomm5dation on :e!r or n ! repeal$ or modifi$ regulation %\ld be re-e/abli%$4 7#g7 ,sunset ( ,commissions ,! ,commissions e/abli%$ 9 ?is subsection %all t]m9ate on ! f9al day ( ! f9al recomm5dation by ea* committee4 #bji4 ,,beat ,,*9a ,act 7a7 ,%ort title ,?is section may be cit$ z ! ,br+ ,entrepr5eurial ,advancem5ts ,to ,consum]s ,"h ,9 ,nor? ,am]ica ,act or ! ,,beat ,,*9a ,act4 7b7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #aci;,h ! foll[+ new section3 #aci;,i4 ,exclusion ( ga9 on disposition ( prop]ty 9 connection ) qualifi$ relocation ( manufactur+ 7a7 ,9 g5]al ,9 ! case ( a qualifi$ manufactur]1 gross income %all n include ga9 f ! sale or ex*ange ( qualifi$ relocation disposition prop]ty4 7b7 ,qualifi$ relocation disposition prop]ty ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ relocation disposition prop]ty means any prop]ty :i*-- 7,a7 is sold or ex*ang$ by a qualifi$ manufactur] 9 connection ) a qualifi$ relocation ( manufactur+1 & 7,b7 0 us$ by su* qualifi$ manufactur] 9 ! trade or bus9ess ( manufactur+ a qualifi$ m$ical product 9 ! =eign c\ntry f :i* su* manufactur+ is be+ relocat$4 7#b7 ,qualifi$ relocation ( manufactur+ 7,a7 ,9 g5]al ,! t]m qualifi$ relocation ( manufactur+ means1 ) respect to any qualifi$ manufactur]1 ! relocation ( ! manufactur+ ( a qualifi$ m$ical product f a =eign c\ntry to ! ,unit$ ,/ates4 7,b7 ,relocation ( prop]ty n requir$ ,= purposes ( subp>agraph 7,a71 manufactur+ %all n fail to be treat$ z relocat$ m]ely because prop]ty us$ 9 su* manufactur+ 0 n relocat$4 7,c7 ,relocation ( n less ?an equival5t productive capacity requir$ ,= purposes ( subp>agraph 7,a71 manufactur+ %all n be treat$ z relocat$ unless ! prop]ty manufactur$ 9 ! ,unit$ ,/ates is sub/antially id5tical to ! prop]ty previ\sly manufactur$ 9 a =eign c\ntry & ! increase 9 ! units ( production ( su* prop]ty 9 ! ,unit$ ,/ates by ! qualifi$ manufactur] is n less ?an ! r$uction 9 ! units ( production ( su* prop]ty 9 su* =eign c\ntry by su* qualifi$ manufactur]4 7c7 ,qualifi$ manufactur] ,= purposes ( ?is section1 ! t]m qualifi$ manufactur] means any p]son engag$ 9 ! trade or bus9ess ( manufactur+ a qualifi$ m$ical product4 7d7 ,qualifi$ m$ical product ,= purposes ( ?is section1 ! t]m qualifi$ m$ical product means any ph>maceutical1 m$ical device1 or m$ical supply4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #aci;,h ! foll[+ new item3 ,sec4 #aci;,i4 ,exclusion ( ga9 on disposition ( prop]ty 9 connection ) qualifi$ relocation ( manufactur+4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to sales & ex*anges aft] ! date ( ! enactm5t ( ?is ,act4 #baj4 ,fund+ = ,,spr ,petroleum ,acc\nt 7a7 ,9 g5]al ,!re is appropriat$1 out ( am\nts 9 ! ,treasury n o!rwise appropriat$1 = ! fiscal ye> end+ ,septemb] #cj1 #bjbj1 #c1jjj1jjj1jjj = additional am\nts = ! ,,spr ,petroleum ,acc\nt = necess>y exp5ses relat$ to ! acquisition1 transportation1 & injection ( dome/ic petroleum products pursuant to ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbja et seq471 to rema9 available until ,septemb] #cj1 #bjba4 7b7 ,em]g5cy designation ,! am\nt provid$ by ?is section is designat$ by ! ,congress z be+ = an em]g5cy requirem5t pursuant to section #bea7;b77#b77;,a77i7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,a77i774 #baa4 ,expansion ( rese>* cr$it = qualifi$ small bus9esses 7a7 ,9 g5]al ,section #da7;h7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 p>agraph 7#c77;,a77i77,i71 by /rik+ #e1jjj1jjj & ins]t+ #aj1jjj1jjj1 7#b7 9 p>agraph 7#d77;,b77i71 by /rik+ #bej1jjj & ins]t+ #ejj1jjj1 & 7#c7 9 p>agraph 7#e77;,b77ii71 by /rik+ #bej1jjj & ins]t+ #ejj1jjj4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 #bab4 ,ext5sion ( aviation excise tax holiday ,section #djjg ( division ,a ( ! ,,c>es ,act is am5d$ by /rik+ end+ be=e ,janu>y #a1 #bjba & ins]t+ end+ on ! date t is #a ye> aft] ! la/ day t ! public heal? em]g5cy decl>$ by ! ,secret>y ( ,heal? & ,human ,s]vices "u section #cai ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7 on ,janu>y #ca1 #bjbj1 ) respect to ,,covid-#ai1 is 9 effect4 ,,iii ,e/abli%+ ,long-,t]m ,retirem5t ,security #cja4 ,all[ance ( delay 9 mak+ #bjbj retirem5t contributions 7a7 ,9 g5]al ,an eligible p>ticipant 9 #a or m applicable retirem5t plans may make additional contributions to su* plans = any taxable ye> beg9n+ 9 #bjba or #bjbb 9 an aggregate am\nt n exce$+ ! p>ticipant's unus$ #bjbj contribution am\nt4 7b7 ,treatm5t ( contributions & plans ,= purposes ( ! ,int]nal ,rev5ue ,code ( #aihf-- 7#a7 ,treatm5t ( contributions ,9 ! case ( any additional contribution to :i* subsection 7a7 applies-- 7,a7 su* contribution %all n1 ) respect to su* taxable ye>-- 7i7 be subject to any o!rwise applicable limitation conta9$ 9 sections #dja7;a77#cj71 #djb7;h71 #djh1 & #dae7;c71 or 7ii7 be tak5 into acc\nt 9 apply+ su* limitations to o!r contributions or b5efits "u su* plan or any o!r su* plan1 & 7,b7 except z provid$ 9 p>agraph 7#b77;,b71 su* plan %all n be treat$ z fail+ to meet ! requirem5ts ( section #dja7;a77#d71 #dja7k77#c71 #dja7k77#aa71 #djc7;b77#ab71 #djh7k71 #daj7;b71 or #daf by reason ( ! mak+ 7or ! "r to make7 su* contribution4 7#b7 ,treatm5t ( applicable plans 7,a7 ,9 g5]al ,an applicable employ] plan %all n be treat$ z fail+ to meet any requirem5t ( su* ,code1 or fail+ to be op]at$ 9 accordance ) ! t]ms ( ! plan1 solely because ! plan-- 7i7 p]mits an eligible p>ticipant to make additional contributions describ$ 9 subsection 7a7 = any plan ye>1 or 7ii7 does n make any mat*+ contribution 7z def9$ 9 section #dja7m77#d7 ( su* ,code7 ) respect to additional contributions describ$ 9 subsection 7a7 = any plan ye>4 7,b7 ,nondiscrim9ation requirem5t ,! rules ( section #dad7v77#d7 ( su* ,code %all apply = purposes ( ?is section4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,applicable retirem5t plan ,! t]m applicable retirem5t plan means any plan-- 7,a7 :i* is-- 7i7 a plan1 arrangem5t1 or contract to :i* an elective def]ral 7z def9$ 9 section #dja7;g77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 may be made1 or 7ii7 an individual retirem5t plan 7z def9$ 9 section #ggja7;a77#cg7 ( su* ,code71 & 7,b7 :i* all[s additional contributions "u ?is section to be made to su* plan4 7#b7 ,eligible p>ticipant ,! t]m eligible p>ticipant means1 ) respect to any taxable ye> beg9n+ 9 #bjba or #bjbb1 a p>ticipant 9 a plan-- 7,a7 :o has an unus$ #bjbj contribution am\nt1 & 7,b7 ) respect to :om no o!r elective def]rals 7or 9 ! case ( an individual retirem5t plan1 no o!r contributions7 may1 )\t reg>d to ?is section1 be made to ! plan = su* taxable ye> by reason ( any applicable limitation describ$ 9 subsection 7b77#a77;,a77i7 or any comp>able limitation or re/riction conta9$ 9 ! t]ms ( ! plan4 ,9 det]m9+ :e!r a p>ticipant is an eligible p>ticipant1 ! adm9i/rator ( an applicable retirem5t plan may rely on a p>ticipant's c]tification t ! p>ticipant satisfies ! requirem5ts ( ?is p>agraph4 7#c7 ,unus$ #bjbj contribution am\nt 7,a7 ,9 g5]al ,! t]m unus$ #bjbj contribution am\nt means1 ) respect to any applicable p>ticipant1 ! excess 7if any7 = ! p>ticipant's la/ taxable ye> beg9n+ 9 #bjbj (-- 7i7 9 ! case (-- 7,i7 ! applicable retirem5t plans describ$ 9 p>agraph 7#a77;,a77i7 ( su* p>ticipant1 ! applicable limitations describ$ 9 subsection 7b77#a77;,a77i7 on aggregate contributions to su* plans = su* taxable ye>1 & 7,,ii7 ! individual retirem5t plans ( su* p>ticipant1 ! applicable limitations describ$ 9 subsection 7b77#a77;,a77i7 on aggregate contributions to su* plans = su* taxable ye>1 ov] 7ii7 ! aggregate contributions to su* applicable retirem5t plans or individual retirem5t plans1 :i*ev] is applicable1 = su* taxable ye> 7o!r ?an rollov] contributions n tak5 into acc\nt 9 apply+ su* limitations "u su* ,code74 7,b7 ,r$uctions = previ\sly us$ am\nts ,! unus$ #bjbj contribution am\nt = any taxable ye> beg9n+ 9 #bjba or #bjbb %all be r$uc$ by ! portion ( su* am\nt tak5 into acc\nt "u ?is section = all prec$+ taxable ye>s4 7,c7 ,secret>ial assi/ance ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all include1 ) returns ( ,f$]al individual income tax 7or accompany+ =ms or in/ructions7 = taxable ye>s beg9n+ 9 #bjbj & #bjba1 =ms or o!r mat]ials :i* w assi/ p>ticipants 9 simply comput+ _! unus$ #bjbj contribution am\nt = ea* taxable ye> beg9n+ 9 #bjba or #bjbb4 7d7 ,effective dates 7#a7 ,9 g5]al ,?is section %all apply = ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 7#b7 ,provisions relat+ to plan or contract am5dm5ts 7,a7 ,9 g5]al ,if ?is p>agraph applies to any plan or contract am5dm5t-- 7i7 su* plan or contract %all n fail to be treat$ z be+ op]at$ 9 accordance ) ! t]ms ( ! plan dur+ ! p]iod describ$ 9 subp>agraph 7,b77ii7 solely because ! plan op]ates 9 accordance ) ?is section1 & 7ii7 except z provid$ by ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate71 su* plan or contract %all n fail to meet ! requirem5ts ( section #daa7;d77#f7 ( ! ,int]nal ,rev5ue ,code ( #aihf & section #bjd7;g7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd by reason ( su* am5dm5t4 7,b7 ,am5dm5ts to :i* p>agraph applies 7i7 ,9 g5]al ,?is p>agraph %all apply to any am5dm5t to any plan or annuity contract :i*-- 7,i7 is made pursuant to ! provisions ( ?is section1 & 7,,ii7 is made on or be=e ! la/ day ( ! fir/ plan ye> beg9n+ on or aft] ,janu>y #a1 #bjbb4 ,9 ! case ( a gov]nm5tal plan1 subclause 7,,ii7 %all be appli$ by sub/itut+ #bjbd = #bjbb4 7ii7 ,conditions ,?is p>agraph %all n apply to any am5dm5t unless dur+ ! p]iod beg9n+ on ! effective date ( ! am5dm5t & end+ on ,decemb] #ca1 #bjbb1 ! plan or contract is op]at$ z if su* plan or contract am5dm5t 7 9 effect4 #cjb4 ,conv]sion ( c]ta9 #bjbj di/ributions to qualifi$ loans = purposes ( ,,c>es ,act 7a7 ,9 g5]al ,at ! election ( any individual1 any di/ribution f a qualifi$ employ] plan 7z def9$ 9 section #gb7p77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 :i* is made on or aft] ,janu>y #a1 #bjbj1 & be=e ! date ( ! enactm5t ( ?is ,act may be treat$ = purposes ( su* ,code & section #bbjb7;b7 ( ! ,,c>es ,act z a loan to :i* p>agraphs 7#a7 & 7#b7 ( su* section #bbjb7;b7 apply4 7b7 ,limitation ,subsection 7a7 %all apply only to s mu* ( any su* di/ributions z 9 ! aggregate does n exce$ ! limitation det]m9$ "u section #gb7p77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 appli$-- 7#a7 by sub/itut+ #ajj1jjj = #ej1jjj 9 clause 7i7 !re(1 & 7#b7 by sub/itut+ ! pres5t value ( ! non=feitable accru$ b5efit ( ! employee "u ! plan = "o-half ( ! pres5t value ( ! non=feitable accru$ b5efit ( ! employee "u ! plan 9 clause 7ii7 !re(4 7c7 ,tim+ ( loan ,if subsection 7a7 applies to any di/ribution1 ! individual %all be treat$-- 7#a7 z n hav+ receiv$ a di/ribution1 & 7#b7 z hav+ receiv$ a loan on ! date ! orig9al di/ribution 0 made4 7d7 ,employ] cons5t1 etc ,subsection 7a7 %all n apply to any di/ribution unless ! employ] ( ! individual cons5ts to ! treatm5t ( su* di/ribution z a loan f ! plan4 ,su* cons5t may apply to ! application ( ei!r p>agraph 7#a7 or 7#b7 ( section #bbjb7;b7 ( ! ,,c>es ,act1 or bo?1 ) respect to any di/ribution4 #cjc4 ,index+ ( c]ta9 assets = purposes ( det]m9+ ga9 or loss 7a7 ,9 ,g5]al ,"p ,,ii ( sub*apt] ,o ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to basis rules ( g5]al application7 is am5d$ by r$esignat+ section #ajbc z section #ajbd & by ins]t+ aft] section #ajbb ! foll[+ new section3 #ajbc4 ,index+ ( c]ta9 assets = purposes ( det]m9+ ga9 or loss 7a7 ,g5]al rule 7#a7 ,index$ basis sub/itut$ = adju/$ basis ,solely = purposes ( det]m9+ ga9 or loss on ! sale or o!r disposition by a taxpay] 7o!r ?an a corporation7 ( an index$ asset :i* has be5 held = m ?an #c ye>s1 ! index$ basis ( ! asset %all be sub/itut$ = its adju/$ basis4 7#b7 ,exception = depreciation1 etc ,! d$uctions = depreciation1 depletion1 & amortization %all be det]m9$ )\t reg>d to ! application ( p>agraph 7#a7 to ! taxpay] or any o!r p]son4 7#c7 ,writt5 docum5tation requirem5t ,p>agraph 7#a7 %all apply only ) respect to index$ assets = :i* ! taxpay] has writt5 docum5tation ( ! orig9al pur*ase price paid or incurr$ by ! taxpay] to acquire su* asset4 7b7 ,index$ asset 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m index$ asset means-- 7,a7 common /ock 9 a ,c corporation 7o!r ?an a =eign corporation71 or 7,b7 tangible prop]ty1 :i* is a capital asset or prop]ty us$ 9 ! trade or bus9ess 7z def9$ 9 section #abca7;b774 7#b7 ,/ock 9 c]ta9 =eign corporations includ$ ,= purposes ( ?is section-- 7,a7 ,9 g5]al ,! t]m index$ asset includes common /ock 9 a =eign corporation :i* is regul>ly trad$ on an e/abli%$ securities m>ket4 7,b7 ,exception ,subp>agraph 7,a7 %all n apply to-- 7i7 /ock ( a =eign inve/m5t company1 7ii7 /ock 9 a passive =eign inve/m5t company 7z def9$ 9 section #abif71 7iii7 /ock 9 a =eign corporation held by a ,unit$ ,/ates p]son :o meets ! requirem5ts ( section #abdh7;a77#b71 & 7iv7 /ock 9 a =eign p]sonal hold+ company4 7,c7 ,treatm5t ( ,am]ican depository receipts ,an ,am]ican depository receipt = common /ock 9 a =eign corporation %all be treat$ z common /ock 9 su* corporation4 7c7 ,index$ basis ,= purposes ( ?is section-- 7#a7 ,g5]al rule ,! index$ basis = any asset is-- 7,a7 ! adju/$ basis ( ! asset1 increas$ by 7,b7 ! applicable inflation adju/m5t4 7#b7 ,applicable inflation adju/m5t ,! applicable inflation adju/m5t = any asset is an am\nt equal to-- 7,a7 ! adju/$ basis ( ! asset1 multipli$ by 7,b7 ! p]c5tage 7if any7 by :i*-- 7i7 ! gross dome/ic product deflator = ! la/ cal5d> qu>t] end+ be=e ! asset is dispos$ (1 exce$s 7ii7 ! gross dome/ic product deflator = ! la/ cal5d> qu>t] end+ be=e ! asset 0 acquir$ by ! taxpay]4 ,! p]c5tage "u subp>agraph 7,b7 %all be r\nd$ to ! ne>e/ #a_/aj ( #a p]c5tage po9t4 7#c7 ,gross dome/ic product deflator ,! gross dome/ic product deflator = any cal5d> qu>t] is ! implicit price deflator = ! gross dome/ic product = su* qu>t] 7z %[n 9 ! la/ revision !re( releas$ by ! ,secret>y ( ,comm]ce be=e ! close ( ! foll[+ cal5d> qu>t]74 7d7 ,susp5sion ( hold+ p]iod :]e dim9i%$ risk ( loss2 treatm5t ( %ort sales 7#a7 ,9 g5]al ,if ! taxpay] 7or a relat$ p]son7 ent]s into any transaction :i* sub/antially r$uces ! risk ( loss f hold+ any asset1 su* asset %all n be treat$ z an index$ asset = ! p]iod ( su* r$uc$ risk4 7#b7 ,%ort sales 7,a7 ,9 g5]al ,9 ! case ( a %ort sale ( an index$ asset ) a %ort sale p]iod 9 excess ( #c ye>s1 = purposes ( ?is title1 ! am\nt realiz$ %all be an am\nt equal to ! am\nt realiz$ 7det]m9$ )\t reg>d to ?is p>agraph7 increas$ by ! applicable inflation adju/m5t4 ,9 apply+ subsection 7c77#b7 = purposes ( ! prec$+ s5t5ce1 ! date on :i* ! prop]ty is sold %ort %all be treat$ z ! date ( acquisition & ! clos+ date = ! sale %all be treat$ z ! date ( disposition4 7,b7 ,%ort sale p]iod ,= purposes ( subp>agraph 7,a71 ! %ort sale p]iod beg9s on ! day t ! prop]ty is sold & ends on ! clos+ date = ! sale4 7e7 ,treatm5t ( regulat$ inve/m5t companies & real e/ate inve/m5t tru/s 7#a7 ,adju/m5ts at entity level 7,a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is p>agraph1 ! adju/m5t "u subsection 7a7 %all be all[$ to any qualifi$ inve/m5t entity 7includ+ = purposes ( det]m9+ ! e>n+s & pr(its ( su* entity74 7,b7 ,exception = corporate %>ehold]s ,"u regulations-- 7i7 9 ! case ( a di/ribution by a qualifi$ inve/m5t entity 7directly or indirectly7 to a corporation-- 7,i7 ! det]m9ation ( :e!r su* di/ribution is a divid5d %all be made )\t reg>d to ?is section1 & 7,,ii7 ! am\nt treat$ z ga9 by reason ( ! receipt ( any capital ga9 divid5d %all be increas$ by ! p]c5tage by :i* ! entity's net capital ga9 = ! taxable ye> 7det]m9$ )\t reg>d to ?is section7 exce$s ! entity's net capital ga9 = su* ye> det]m9$ ) reg>d to ?is section1 & 7ii7 !re %all be o!r appropriate adju/m5ts 7includ+ deem$ di/ributions7 s z to ensure t ! b5efits ( ?is section are n all[$ 7directly or indirectly7 to corporate %>ehold]s ( qualifi$ inve/m5t entities4 ,= purposes ( ! prec$+ s5t5ce1 any am\nt includible 9 gross income "u section #heb7;b77#c77;,d7 %all be treat$ z a capital ga9 divid5d & an ,s corporation %all n be treat$ z a corporation4 7,c7 ,exception = qualification purposes ,?is section %all n apply = purposes ( sections #hea7;b7 & #hef7;c74 7,d7 ,exception = c]ta9 taxes impos$ at entity level 7i7 ,tax on failure to di/ribute entire ga9 ,if any am\nt is subject to tax "u section #heb7;b77#c77;,a7 = any taxable ye>1 ! am\nt on :i* tax is impos$ "u su* section %all be increas$ by ! p]c5tage det]m9$ "u subp>agraph 7,b77i77,,ii74 ,a simil> rule %all apply 9 ! case ( any am\nt subject to tax "u p>agraph 7#b7 or 7#c7 ( section #heg7;b7 to ! ext5t attributable to ! excess ( ! net capital ga9 ov] ! d$uction = divid5ds paid det]m9$ ) ref]5ce to capital ga9 divid5ds only4 ,! fir/ s5t5ce ( ?is clause %all n apply to s mu* ( ! am\nt subject to tax "u section #heb7;b77#c77;,a7 z is designat$ by ! company "u section #heb7;b77#c77;,d74 7ii7 ,o!r taxes ,?is section %all n apply = purposes ( det]m9+ ! am\nt ( any tax impos$ by p>agraph 7#d71 7#e71 or 7#f7 ( section #heg7;b74 7#b7 ,adju/m5ts to int]e/s held 9 entity 7,a7 ,regulat$ inve/m5t companies ,/ock 9 a regulat$ inve/m5t company 7)9 ! mean+ ( section #hea7 %all be an index$ asset = any cal5d> qu>t] 9 ! same ratio z-- 7i7 ! av]age ( ! fair m>ket values ( ! index$ assets held by su* company at ! close ( ea* mon? dur+ su* qu>t]1 be>s to 7ii7 ! av]age ( ! fair m>ket values ( all assets held by su* company at ! close ( ea* su* mon?4 7,b7 ,real e/ate inve/m5t tru/s ,/ock 9 a real e/ate inve/m5t tru/ 7)9 ! mean+ ( section #hef7 %all be an index$ asset = any cal5d> qu>t] 9 ! same ratio z-- 7i7 ! fair m>ket value ( ! index$ assets held by su* tru/ at ! close ( su* qu>t]1 be>s to 7ii7 ! fair m>ket value ( all assets held by su* tru/ at ! close ( su* qu>t]4 7,c7 ,ratio ( #hj p]c5t or m ,if ! ratio = any cal5d> qu>t] det]m9$ "u subp>agraph 7,a7 or 7,b7 w\ld 7b = ?is subp>agraph7 be #hj p]c5t or m1 su* ratio = su* qu>t] %all be #ajj p]c5t4 7,d7 ,ratio ( #bj p]c5t or less ,if ! ratio = any cal5d> qu>t] det]m9$ "u subp>agraph 7,a7 or 7,b7 w\ld 7b = ?is subp>agraph7 be #bj p]c5t or less1 su* ratio = su* qu>t] %all be z]o4 7,e7 ,look-?ru ( p>tn]%ips ,= purposes ( ?is p>agraph1 a qualifi$ inve/m5t entity :i* holds a p>tn]%ip int]e/ %all be treat$ 79 lieu ( hold+ a p>tn]%ip int]e/7 z hold+ its proportionate %>e ( ! assets held by ! p>tn]%ip4 7#c7 ,treatm5t ( return ( capital di/ributions ,except z o!rwise provid$ by ! ,secret>y1 a di/ribution ) respect to /ock 9 a qualifi$ inve/m5t entity :i* is n a divid5d & :i* results 9 a r$uction 9 ! adju/$ basis ( su* /ock %all be treat$ z allocable to /ock acquir$ by ! taxpay] 9 ! ord] 9 :i* su* /ock 0 acquir$4 7#d7 ,qualifi$ inve/m5t entity ,= purposes ( ?is subsection1 ! t]m qualifi$ inve/m5t entity means-- 7,a7 a regulat$ inve/m5t company 7)9 ! mean+ ( section #hea71 & 7,b7 a real e/ate inve/m5t tru/ 7)9 ! mean+ ( section #hef74 7f7 ,o!r pass-,?ru entities 7#a7 ,p>tn]%ips 7,a7 ,9 g5]al ,9 ! case ( a p>tn]%ip1 ! adju/m5t made "u subsection 7a7 at ! p>tn]%ip level %all be pass$ ?r\gh to ! p>tn]s4 7,b7 ,special rule 9 ! case ( section #ged elections ,9 ! case ( a transf] ( an int]e/ 9 a p>tn]%ip ) respect to :i* ! election provid$ 9 section #ged is 9 effect-- 7i7 ! adju/m5t "u section #gdc7;b77#a7 %all1 ) respect to ! transf]or p>tn]1 be treat$ z a sale ( ! p>tn]%ip assets = purposes ( apply+ ?is section1 & 7ii7 ) respect to ! transf]ee p>tn]1 ! p>tn]%ip's hold+ p]iod = purposes ( ?is section 9 su* assets %all be treat$ z beg9n+ on ! date ( su* adju/m5t4 7#b7 ,s corporations ,9 ! case ( an ,s corporation1 ! adju/m5t made "u subsection 7a7 at ! corporate level %all be pass$ ?r\gh to ! %>ehold]s4 ,?is section %all n apply = purposes ( det]m9+ ! am\nt ( any tax impos$ by section #acgd or #acge4 7#c7 ,common tru/ funds ,9 ! case ( a common tru/ fund1 ! adju/m5t made "u subsection 7a7 at ! tru/ level %all be pass$ ?r\gh to ! p>ticipants4 7#d7 ,index+ adju/m5t disreg>d$ 9 det]m9+ loss on sale ( int]e/ 9 entity ,not)/&+ ! prec$+ provisions ( ?is subsection1 = purposes ( det]m9+ ! am\nt ( any loss on a sale or ex*ange ( an int]e/ 9 a p>tn]%ip1 ,s corporation1 or common tru/ fund1 ! adju/m5t made "u subsection 7a7 %all n be tak5 into acc\nt 9 det]m9+ ! adju/$ basis ( su* int]e/4 7g7 ,dispositions betwe5 relat$ p]sons 7#a7 ,9 g5]al ,?is section %all n apply to any sale or o!r disposition ( prop]ty betwe5 relat$ p]sons except to ! ext5t t ! basis ( su* prop]ty 9 ! h&s ( ! transf]ee is a sub/itut$ basis4 7#b7 ,relat$ p]sons def9$ ,= purposes ( ?is section1 ! t]m relat$ p]sons means-- 7,a7 p]sons be>+ a relation%ip set =? 9 section #bfg7;b71 & 7,b7 p]sons treat$ z s+le employ] "u subsection 7b7 or 7c7 ( section #dad4 7h7 ,transf]s ,to increase index+ adju/m5t ,if any p]son transf]s ca%1 debt1 or any o!r prop]ty to ano!r p]son & ! pr9cipal purpose ( su* transf] is to secure or increase an adju/m5t "u subsection 7a71 ! ,secret>y may disall[ "p or all ( su* adju/m5t or increase4 7i7 ,special rules ,= purposes ( ?is section-- 7#a7 ,treatm5t ( improvem5ts1 etc ,if !re is an addition to ! adju/$ basis ( any tangible prop]ty or ( any /ock 9 a corporation dur+ ! taxable ye> by reason ( an improvem5t to su* prop]ty or a contribution to capital ( su* corporation-- 7,a7 su* addition %all nev] be tak5 into acc\nt "u subsection 7c77#a77;,a7 if ! aggregate am\nt !re( dur+ ! taxable ye> ) respect to su* prop]ty or /ock is less ?an #a1jjj1 & 7,b7 su* addition %all be treat$ z a sep>ate asset acquir$ at ! close ( su* taxable ye> if ! aggregate am\nt !re( dur+ ! taxable ye> ) respect to su* prop]ty or /ock is #a1jjj or m4 ,a rule simil> to ! rule ( ! prec$+ s5t5ce %all apply to any o!r portion ( an asset to ! ext5t t sep>ate treatm5t ( su* portion is appropriate to c>ry out ! purposes ( ?is section4 7#b7 ,assets :i* are n index$ assets ?r\gh\t hold+ p]iod ,! applicable inflation adju/m5t %all be appropriately r$uc$ = p]iods dur+ :i* ! asset 0 n an index$ asset4 7#c7 ,treatm5t ( c]ta9 di/ributions ,a di/ribution ) respect to /ock 9 a corporation :i* is n a divid5d %all be treat$ z a disposition4 7#d7 ,section _c increase ord9>y loss ,to ! ext5t t 7b = ?is p>agraph7 ?is section w\ld create or increase a net ord9>y loss to :i* section #abca7;a77#b7 applies or an ord9>y loss to :i* any o!r provision ( ?is title applies1 su* provision %all n apply4 ,! taxpay] %all be treat$ z hav+ a long-t]m capital loss 9 an am\nt equal to ! am\nt ( ! ord9>y loss to :i* ! prec$+ s5t5ce applies4 7#e7 ,acquisition date :]e !re has be5 prior application ( subsection 7a77#a7 ) respect to ! taxpay] ,if !re has be5 a prior application ( subsection 7a77#a7 to an asset :ile su* asset 0 held by ! taxpay]1 ! date ( acquisition ( su* asset by ! taxpay] %all be treat$ z n e>li] ?an ! date ( ! mo/ rec5t su* prior application4 7j7 ,regulations ,! ,secret>y %all prescribe su* regulations z may be necess>y or appropriate to c>ry out ! purposes ( ?is section4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,ii ( sub*apt] ,o ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! item relat+ to section #ajbc & by ins]t+ aft] ! item relat+ to section #ajbb ! foll[+ new item3 ,sec4 #ajbc4 ,index+ ( c]ta9 assets = purposes ( det]m9+ ga9 or loss4,sec4 #ajbd4 ,cross ref]5ces4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to index$ assets acquir$ by ! taxpay] aft] ,decemb] #ca1 #bjbj1 9 taxable ye>s end+ aft] su* date4 #cjd4 ,retirem5t fre$om ,any individual :o is o!rwise entitl$ to b5efits "u "p ,a ( title ,,xviii ( ! ,social ,security ,act may elect 79 su* =m & mann] z may be specifi$ by ! ,secret>y ( ,heal? & ,human ,s]vices7 to opt out ( su* entitlem5t4 ,not)/&+ any o!r provision ( law1 9 ! case ( an individual :o makes su* an election1 su* individual-- 7#a7 may 79 su* =m & mann] z may be specifi$ by ! ,secret>y7 subsequ5tly *oose to end su* election & opt back into su* entitlem5t 79 accordance ) a process det]m9$ by ! ,secret>y7 )\t be+ subject to any p5alty2 7#b7 %all n be requir$ to opt out ( b5efits "u title ,,ii ( su* ,act z a condition = mak+ su* election2 & 7#c7 %all n be requir$ to repay any am\nt paid "u su* "p ,a = items & s]vices furni%$ prior to mak+ su* election4 ,,iv ,= ,our ,*ildr53 ,safely ,return+ ,kids to ,s*ool #dja4 ,education ,fre$om ,s*ol>%ips & ,opportunity 7a7 ,em]g5cy education fre$om grants 7#a7 ,def9itions ,9 ?is subsection3 7,a7 ,def9itions f ! ,int]nal ,rev5ue ,code ( #aihf ,! def9itions 9 section #be;,e7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7b71 %all apply to ?is subsection1 except z o!rwise provid$4 7,b7 ,em]g5cy education fre$om grant funds ,! t]m em]g5cy education fre$om grant funds means ! am\nt ( funds available "u p>agraph 7#b77;,a7 = ?is subsection t are n res]v$ "u p>agraph 7#c77;,a77i74 7,c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,education4 7,d7 ,/ate ,! t]m ,/ate means ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 & ! ,commonweal? ( ,pu]to ,rico4 7#b7 ,grants 7,a7 ,program au?oriz$ ,f any am\nts appropriat$ = section #ahjjc ( division ,b ( ! ,,c>es ,act 7,public ,law #aaf-acf7 on or aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all1 not)/&+ any o!r provision ( title ,,xviii ( division ,b ( ! ,,c>es ,act1 use #aj p]c5t ( su* am\nts to c>ry out p>agraph 7#c7 & aw>d em]g5cy education fre$om grants to ,/ates ) approv$ applications1 9 ord] to enable ! ,/ates to aw>d subgrants to eligible s*ol>%ip-grant+ organizations "u p>agraph 7#d74 7,b7 ,tim+ ,! ,secret>y %all make ! allotm5ts requir$ "u ?is p>agraph by n lat] ?an #cj days aft] ! date ( enactm5t ( ?is ,act4 7#c7 ,res]vation & allotm5ts 7,a7 ,9 g5]al ,f ! am\nts made available "u p>agraph 7#b77;,a71 ! ,secret>y %all-- 7i7 res]ve-- 7,i7 "o-half ( #a p]c5t = allotm5ts = ! ,unit$ ,/ates ,virg9 ,isl&s1 ,guam1 ,am]ican ,samoa1 & ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1 to be di/ribut$ among ^? outly+ areas on ! basis ( _! relative ne$1 z det]m9$ by ! ,secret>y1 9 accordance ) ! purpose ( ?is subsection2 & 7,,ii7 "o-half ( #a p]c5t ( su* am\nts = ! ,secret>y ( ! ,int]ior1 act+ ?r\gh ! ,bureau ( ,indian ,education1 to be us$ to provide subgrants describ$ 9 p>agraph 7#d7 to eligible s*ol>%ip-grant+ organizations t s]ve /ud5ts att5d+ elem5t>y s*ools or second>y s*ools op]at$ or fund$ by ! ,bureau ( ,indian ,education2 & 7ii7 subject to subp>agraph 7,b71 allot ea* ,/ate t submits an approv$ application "u ?is subsection ! sum (-- 7,i7 ! am\nt t be>s ! same relation to #bj p]c5t ( ! em]g5cy education fre$om grant funds z ! numb] ( individuals ag$ #e ?r\gh #ag 9 ! ,/ate1 z det]m9$ by ! ,secret>y on ! basis ( ! mo/ rec5t satisfactory data1 be>s to ! numb] ( ^? individuals1 z s det]m9$1 9 all su* ,/ates t submitt$ approv$ applications2 & 7,,ii7 an am\nt t be>s ! same relation%ip to #hj p]c5t ( ! em]g5cy education fre$om grant funds z ! numb] ( individuals ag$ #e ?r\gh #ag f families ) incomes bel[ ! pov]ty l9e 9 ! ,/ate1 z det]m9$ by ! ,secret>y on ! basis ( ! mo/ rec5t satisfactory data1 be>s to ! numb] ( ^? individuals1 z s det]m9$1 9 all su* ,/ates t submitt$ approv$ applications4 7,b7 ,m9imum allotm5t ,no ,/ate %all receive an allotm5t "u ?is p>agraph = a fiscal ye> t is less ?an "o-half ( #a p]c5t ( ! em]g5cy education fre$om grant funds available = su* fiscal ye>4 7#d7 ,subgrants to eligible s*ol>%ip-grant+ organizations 7,a7 ,9 g5]al ,a ,/ate t receives an allotm5t "u ?is subsection %all use ! allotm5t to aw>d subgrants1 on a basis det]m9$ appropriate by ! ,/ate1 to eligible s*ol>%ip-grant+ organizations 9 ! ,/ate4 7,b7 ,initial tim+ 7i7 ,/ates ) exi/+ tax cr$it s*ol>%ip program ,n lat] ?an #cj days aft] receiv+ an allotm5t "u p>agraph 7#c77;,a77ii71 a ,/ate ) an exi/+1 z ( ! date ( application = an allotm5t "u ?is subsection1 tax cr$it s*ol>%ip program %all use n less ?an #ej p]c5t ( ! allotm5t to aw>d subgrants to eligible s*ol>%ip-grant+ organizations 9 ! ,/ate4 7ii7 ,/ates )\t tax cr$it s*ol>%ip programs ,by n lat] ?an #fj days aft] receiv+ an allotm5t "u p>agraph 7#c77;,a77ii71 a ,/ate )\t a tax cr$it s*ol>%ip program %all use n less ?an #ej p]c5t ( ! allotm5t to aw>d subgrants to eligible s*ol>%ip-grant+ organizations 9 ! ,/ate4 7,c7 ,uses ( funds ,an eligible s*ol>%ip-grant+ organization t receives a subgrant "u ?is p>agraph-- 7i7 may res]ve n m ?an #e p]c5t ( ! subgrant funds = public outrea*1 /ud5t & family support activities1 & adm9i/rative exp5ses relat$ to ! subgrant2 & 7ii7 %all use n less ?an #ie p]c5t ( ! subgrant funds to provide qualify+ s*ol>%ips = qualifi$ exp5ses only to individual elem5t>y s*ool & second>y s*ool /ud5ts :o reside 9 ! ,/ate 9 :i* ! eligible s*ol>%ip-grant+ organization is recogniz$4 7#e7 ,reallocation ,a ,/ate %all return to ! ,secret>y any am\nts ( ! allotm5t receiv$ "u ?is subsection t ! ,/ate does n aw>d z subgrants "u p>agraph 7#d7 by ,m>* #cj1 #bjba1 & ! ,secret>y %all reallocate su* funds to ! rema9+ eligible ,/ates 9 accordance ) p>agraph 7#c77;,a77ii74 7#f7 ,rules ( con/ruction ,! rules ( con/ruction "u section #be;,e7d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7b71 %all apply to ?is subsection 9 ! same mann] z su* rules apply to section #be;,e ( su* ,code1 z s add$4 7b7 ,tax cr$its = contributions to eligible s*ol>%ip-,grant+ organizations 7#a7 ,cr$it = individuals ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ aft] section #be;,d ! foll[+ new section3 #be;,e4 ,contributions to eligible s*ol>%ip-grant+ organizations 7a7 ,all[ance ( cr$it ,subject to section #dja7;c77#c7 ( ! ,,recov]y ,act1 9 ! case ( an individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! sum ( any qualifi$ contributions made by ! taxpay] dur+ ! taxable ye>4 7b7 ,am\nt ( cr$it ,! cr$it all[$ "u subsection 7a7 = any taxable ye> %all n exce$ #aj p]c5t ( ! taxpay]'s adju/$ gross income = ! taxable ye>4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,eligible s*ol>%ip-grant+ organization ,! t]m eligible s*ol>%ip-grant+ organization means-- 7,a7 an organization t-- 7i7 is describ$ 9 section #eja7;c77#c7 & exempt f taxation "u section #eja7;a71 7ii7 provides qualify+ s*ol>%ips to individual elem5t>y & second>y /ud5ts :o-- 7,i7 reside 9 ! ,/ate 9 :i* ! eligible s*ol>%ip-grant+ organization is recogniz$1 or 7,,ii7 9 ! case ( ! ,bureau ( ,indian ,education1 are memb]s ( a f$]ally recogniz$ tribe1 7iii7 a ,/ate id5tifies to ! ,secret>y z an eligible s*ol>%ip-grant+ organization "u section #dja7;c77#c77;,e77ii7 ( ! ,,recov]y ,act1 7iv7 allocates at lea/ #ij p]c5t ( qualifi$ contributions to qualify+ s*ol>%ips on an annual basis1 & 7v7 provides qualify+ s*ol>%ips to-- 7,i7 m ?an #a eligible /ud5t1 7,,ii7 m ?an #a eligible family1 & 7,,iii7 diff]5t eligible /ud5ts att5d+ m ?an #a education provid]1 or 7,b7 an organization t-- 7i7 is describ$ 9 section #eja7;c77#c7 & exempt f taxation "u section #eja7;a71 & 7ii7 pursuant to ,/ate law1 0 able1 z ( ,janu>y #a1 #bjba1 to receive contributions t are eligible = a ,/ate tax cr$it if su* contributions are us$ by ! organization to provide s*ol>%ips to individual elem5t>y & second>y /ud5ts1 includ+ s*ol>%ips = att5d+ private s*ools4 7#b7 ,qualifi$ contribution ,! t]m qualifi$ contribution means a contribution ( ca% to any eligible s*ol>%ip-grant+ organization4 7#c7 ,qualifi$ exp5se ,! t]m qualifi$ exp5se means any educational exp5se t is-- 7,a7 = an individual /ud5t's elem5t>y or second>y education1 z recogniz$ by ! ,/ate1 or 7,b7 = ! second>y education compon5t ( an individual elem5t>y or second>y /ud5t's c>e] & te*nical education1 z def9$ by section #c7e7 ( ! ,c>l ,d4 ,p]k9s ,c>e] & ,te*nical ,education ,act ( #bjjf 7#bj ,u4,s4,c4 #bcjb7e774 7#d7 ,qualify+ s*ol>%ip ,! t]m qualify+ s*ol>%ip means a s*ol>%ip grant$ by an eligible s*ol>%ip-grant+ organization to an individual elem5t>y or second>y /ud5t = a qualifi$ exp5se4 7#e7 ,/ate ,! t]m ,/ate means ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ! outly+ areas 7z def9$ 9 section #aaba7;c7 ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #fcca7;c771 & ! ,dep>tm5t ( ! ,int]ior 7act+ ?r\gh ! ,bureau ( ,indian ,education74 7d7 ,rules ( con/ruction 7#a7 ,9 g5]al ,a qualify+ s*ol>%ip aw>d$ to a /ud5t f ! proce$s ( a qualifi$ contribution "u ?is section %all n be consid]$ assi/ance to ! s*ool or o!r educational provid] t enrolls1 or provides educational s]vices to1 ! /ud5t or ! /ud5t's p>5ts4 7#b7 ,exclusion f income ,gross income %all n include any am\nt receiv$ by an individual z a qualify+ s*ol>%ip & su* am\nt %all n be tak5 into acc\nt z income or res\rces = purposes ( det]m9+ ! eligibility ( su* individual or any o!r individual = b5efits or assi/ance1 or ! am\nt or ext5t ( su* b5efits or assi/ance1 "u any ,f$]al program or "u any ,/ate or local program f9anc$ 9 :ole or 9 "p ) ,f$]al funds4 7#c7 ,prohibition ( control ov] nonpublic education provid]s 7,a7 7i7 ,no?+ 9 ?is section %all be con/ru$ to p]mit1 all[1 enc\rage1 or au?orize any ,f$]al control ov] any aspect ( any private1 religi\s1 or home education provid]1 :e!r or n a home education provid] is treat$ z a private s*ool or home s*ool "u ,/ate law4 7ii7 ,?is section %all n be con/ru$ to exclude private1 religi\s1 or home education provid]s f p>ticipation 9 programs or s]vices "u ?is section4 7,b7 ,no?+ 9 ?is section %all be con/ru$ to p]mit1 all[1 enc\rage1 or au?orize an entity submitt+ a li/ ( eligible s*ol>%ip-grant+ organizations on behalf ( a ,/ate pursuant to section #dja7;c77#c77;,e7 ( ! ,,recov]y ,act to m&ate1 direct1 or control any aspect ( a private or home education provid]1 reg>dless ( :e!r or n a home education provid] is treat$ z a private s*ool "u ,/ate law4 7,c7 ,no p>ticipat+ ,/ate or entity act+ on behalf ( a ,/ate pursuant to section #dja7;c77#c77;,e7 ( ! ,,recov]y ,act %all exclude1 discrim9ate aga9/1 or o!rwise disadvantage any education provid] ) respect to programs or s]vices "u ?is section bas$ 9 :ole or 9 "p on ! provid]'s religi\s "* or affiliation1 includ+ religi\sly bas$ or mission-bas$ policies or practices4 7#d7 ,p>5tal rights to use s*ol>%ips ,no p>ticipat+ ,/ate or entity act+ on behalf ( a ,/ate pursuant to section #dja7;c77#c77;,e7 ( ! ,,recov]y ,act %all disfavor or disc\rage ! use ( qualify+ s*ol>%ips = ! pur*ase ( elem5t>y & second>y education s]vices1 includ+ ^? s]vices provid$ by private or nonpr(it entities1 su* z fai?-bas$ provid]s4 7#e7 ,/ate & local au?ority ,no?+ 9 ?is section %all be con/ru$ to modify a ,/ate or local gov]nm5t's au?ority & responsibility to fund education4 7e7 ,d5ial ( d\ble b5efit ,! ,secret>y %all prescribe su* regulations or o!r guidance to ensure t ! sum ( ! tax b5efits provid$ by ,f$]al1 ,/ate1 or local law = a qualifi$ contribution receiv+ a ,f$]al tax cr$it 9 any taxable ye> does n exce$ ! sum ( ! qualifi$ contributions made by ! taxpay] = ! taxable ye>4 7f7 ,c>ry=w>d ( cr$it ,if a tax cr$it all[$ "u ?is section is n fully us$ )9 ! applicable taxable ye> because ( insuffici5t tax liability on ! "p ( ! taxpay]1 ! unus$ am\nt may be c>ri$ =w>d = a p]iod n to exce$ #e ye>s4 7g7 ,election ,?is section %all apply to a taxpay] = a taxable ye> only if ! taxpay] elects to h ?is section apply = su* taxable ye>4 7h7 ,alt]native m9imum tax ,= purposes ( calculat+ ! alt]native m9imum tax "u section #ee1 a taxpay] may use any cr$it receiv$ = a qualifi$ contribution "u ?is section4 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #be;,d ! foll[+ new item3 ,sec4 #be;,e4 ,contributions to eligible s*ol>%ip-grant+ organizations4 4 7#c7 ,cr$it = corporations ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de,u4 ,contributions to eligible s*ol>%ip-grant+ organizations 7a7 ,all[ance ( cr$it ,subject to section #dja7;c77#c7 ( ! ,,recov]y ,act1 = purposes ( section #ch1 9 ! case ( a dome/ic corporation1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! sum ( any qualifi$ contributions 7z def9$ 9 section #be;,e7c77#b77 made by su* corporation taxpay] dur+ ! taxable ye>4 7b7 ,am\nt ( cr$it ,! cr$it all[$ "u subsection 7a7 = any taxable ye> %all n exce$ #e p]c5t ( ! taxable income 7z def9$ 9 section #agj7;b77#b77;,d77 ( ! dome/ic corporation = su* taxable ye>4 7c7 ,additional provisions ,= purposes ( ?is section1 any qualifi$ contributions made by a dome/ic corporation %all be subject to ! provisions ( section #be;,e 7includ+ subsection 7d7 ( su* section71 to ! ext5t applicable4 7d7 ,election ,?is section %all apply to a taxpay] = a taxable ye> only if ! taxpay] elects to h ?is section apply = su* taxable ye>4 4 7#d7 ,cr$it "p ( g5]al bus9ess cr$it ,section #ch7;b7 is am5d$-- 7,a7 by /rik+ plus at ! end ( p>agraph 7#cb72 7,b7 by /rik+ ! p]iod at ! end ( p>agraph 7#cc7 & ins]t+ 1 plus2 & 7,c7 by add+ at ! end ! foll[+ new p>agraph3 7#cd7 ! cr$it = qualifi$ contributions det]m9$ "u section #de,u7a74 4 7#e7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,u4 ,contributions to eligible s*ol>%ip-grant+ organizations4 4 7#f7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 7c7 ,education ,fre$om ,s*ol>%ips web portal & adm9i/ration 7#a7 ,9 g5]al ,! ,secret>y ( ! ,treasury %all1 9 coord9ation ) ! ,secret>y ( ,education1 e/abli%1 ho/1 & ma9ta9 a web portal t-- 7,a7 li/s all eligible s*ol>%ip-grant+ organizations2 7,b7 enables a taxpay] to make a qualify+ contribution to #a or m eligible s*ol>%ip-grant+ organizations & to imm$iately obta9 bo? a pre-approval ( a tax cr$it = t contribution & a receipt = tax fil+s2 7,c7 provides in=mation ab\t ! tax b5efits "u sections #be;,e & #de,u ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7,d7 enables a ,/ate to submit & update in=mation ab\t its programs & its eligible s*ol>%ip-grant+ organizations = in=mational purposes only1 includ+ in=mation on-- 7i7 /ud5t eligibility2 7ii7 all[able educational exp5ses2 7iii7 ! types ( all[able education provid]s2 7iv7 ! p]c5tage ( funds an organization may use = program adm9i/ration2 & 7v7 ! p]c5tage ( total contributions ! organization aw>ds 9 a cal5d> ye>4 7#b7 ,nonportal contributions ,a taxpay] may opt to make a contribution directly to an eligible s*ol>%ip-grant+ organization1 in/ead ( ?r\gh ! web portal describ$ 9 p>agraph 7#a71 provid$ t ! taxpay]1 or ! eligible s*ol>%ip-grant+ organization on behalf ( ! taxpay]1 applies =1 & receives1 pre-approval = a tax cr$it f ! ,secret>y ( ! ,treasury 9 coord9ation ) ! ,secret>y ( ,education4 7#c7 ,national & ,/ate limitations on cr$its 7,a7 ,national limitation ,= ea* fiscal ye>1 ! total am\nt ( qualify+ contributions = :i* a cr$it is all[$ "u sections #be;,e & #de,u ( ! ,int]nal ,rev5ue ,code ( #aihf %all n exce$ #e1jjj1jjj1jjj4 7,b7 ,allocation ( limitation 7i7 ,initial allocations ,= ea* cal5d> ye>1 ) respect to ! limitation "u subp>agraph 7,a71 ! ,secret>y ( ! ,treasury1 9 consultation ) ! ,secret>y ( ,education1 %all-- 7,i7 allocate to ea* ,/ate an am\nt equal to ! sum ( ! qualify+ contributions made 9 ! ,/ate 9 ! previ\s ye>2 & 7,,ii7 f any am\nts rema9+ foll[+ allocations made "u subclause 7,i71 allocate to ea* p>ticipat+ ,/ate an am\nt equal to ! sum (-- 7aa7 an am\nt t be>s ! same relation%ip to #bj p]c5t ( su* rema9+ am\nt z ! numb] ( individuals ag$ #e ?r\gh #ag 9 ! ,/ate1 z det]m9$ by ! ,secret>y ( ,education on ! basis ( ! mo/ rec5t satisfactory data1 be>s to ! numb] ( ^? individuals 9 all su* ,/ates1 z s det]m9$2 & 7bb7 an am\nt t be>s ! same relation%ip to #hj p]c5t ( su* rema9+ am\nt z ! numb] ( individuals ag$ #e ?r\gh #ag f families ) incomes bel[ ! pov]ty l9e 9 ! ,/ate1 z det]m9$ by ! ,secret>y ( ,education1 on ! basis ( ! mo/ rec5t satisfactory data1 be>s to ! numb] ( ^? individuals 9 all su* ,/ates1 z s det]m9$4 7ii7 ,m9imum allocation ,not)/&+ clause 7i71 no ,/ate receiv+ an allocation "u ?is subsection may receive less ?an "o-half ( #a p]c5t ( ! am\nt allocat$ = a fiscal ye>4 7iii7 ,alt]native allocation 7,i7 ,9 g5]al ,n lat] ?an ! end ( ! fif? ye> ( ! program or #a ye> aft] ! end ( ! fir/ fiscal ye> = :i* ! total am\nt ( cr$its claim$ "u section #be;,e & section #de,u ( ! ,int]nal ,rev5ue ,code ( #aihf is #b1ejj1jjj1jjj or m1 :i*ev] comes fir/1 ! ,secret>y ( ! ,treasury1 9 consultation ) ! ,secret>y ( ,education1 %all1 by regulation1 provide = an alt]native allocation me?od t %all take effect beg9n+ ) ! fir/ fiscal ye> aft] su* regulation takes effect4 7,,ii7 ,alt]native allocation me?od ,! alt]native allocation me?od %all be express$ z a =mula bas$ on a comb9ation ( ! foll[+ data = ea* ,/ate1 z report$ by ! ,/ate to ! ,secret>y ( ! ,treasury3 7aa7 ,! relative p]c5tage ( /ud5ts 9 ! ,/ate :o receive an elem5t>y or second>y s*ol>%ip ?r\gh a ,/ate program t is f9anc$ ?r\gh ,/ate tax-cr$it$ donations or appropriations & t p]mits ! elem5t>y or second>y s*ol>%ip to be us$ to att5d a private s*ool4 7bb7 ,! total am\nt ( all elem5t>y & second>y s*ol>%ips aw>d$ ?r\gh a ,/ate program t is f9anc$ ?r\gh ,/ate tax-cr$it$ donations or appropriations comp>$ to ! total am\nt ( curr5t ,/ate & local exp5ditures = free public education 9 ! ,/ate4 7,,iii7 ,allocation =mula ,= any fiscal ye> to :i* subclause 7,i7 applies1 ! ,secret>y ( ! ,treasury1 9 consultation ) ! ,secret>y ( ,education1 %all-- 7aa7 = ea* ,/ate1 allocate an am\nt equal to ! sum ( ! qualify+ contributions made 9 ! ,/ate 9 ! previ\s ye>2 7bb7 allocate #b_/c ( ! rema9+ am\nt 7aft] application ( item 7aa77 ( ! national limitation = t ye> us+ ! alt]native allocation me?od "u subclause 7,,ii72 & 7cc7 allocate #a_/c ( ! rema9+ am\nt 7aft] application ( item 7aa7 & 7bb77 9 accordance ) clause 7i77,,ii74 7,,iv7 ,ineligibility ,= any fiscal ye> to :i* subclause 7,i7 applies1 a ,/ate t does n provide ! ,secret>y ( ! ,treasury ) in=mation describ$ 9 subclause 7,,ii7 is n eligible to receive an allocation ?r\gh ! alt]native allocation me?od "u su* subclause4 7,c7 ,all[able p>tn]%ips ,a ,/ate may *oose to adm9i/] ! allocation x receives "u subp>agraph 7,b7 9 p>tn]%ip ) #a or m ,/ates1 provid$ t ! eligible s*ol>%ip-grant+ organizations 9 ea* p>tn] ,/ate s]ve /ud5ts :o reside 9 all ,/ates 9 ! p>tn]%ip4 7,d7 ,total allocation ,a ,/ate's allocation1 = any fiscal ye>1 is ! sum ( ! am\nt det]m9$ = su* ,/ate "u clauses 7i7 & 7ii7 ( subp>agraph 7,b71 except z provid$ 9 subp>agraph 7,b77iii74 7,e7 ,allocation & adju/m5ts 7i7 ,initial allocation to ,/ates ,n lat] ?an ,novemb] #a ( ! ye> prec$+ a ye> = :i* !re is a national limitation on cr$its "u subp>agraph 7,a7 7ref]r$ to 9 ?is subsection z ! applicable ye>71 or z e>ly z practicable ) respect to ! fir/ ye>1 ! ,secret>y ( ! ,treasury %all ann\nce ! ,/ate allocations "u subp>agraph 7,b7 = ! applicable ye>4 7ii7 ,li/ ( eligible s*ol>%ip-grant+ organizations 7,i7 ,9 g5]al ,n lat] ?an ,janu>y #a ( ea* applicable ye>1 or z e>ly z practicable ) respect to ! fir/ ye>1 ea* ,/ate %all provide ! ,secret>y ( ! ,treasury a li/ ( eligible s*ol>%ip-grant+ organizations1 includ+ a c]tification t ! entity submitt+ ! li/ on behalf ( ! ,/ate has ! au?ority to p]=m ?is function4 7,,ii7 ,rule ( con/ruction ,nei!r ?is subsection nor any o!r ,f$]al law %all be con/ru$ z limit+ ! entities t may submit ! li/ on behalf ( a ,/ate4 7iii7 ,reallocation ( unclaim$ cr$its ,! ,secret>y ( ! ,treasury %all reallocate a ,/ate's allocation to o!r ,/ates1 9 accordance ) subp>agraph 7,b71 if ! ,/ate-- 7,i7 *ooses n to id5tify s*ol>%ip-grant+ organizations "u clause 7ii7 9 any applicable ye>2 or 7,,ii7 does n h an exi/+ eligible s*ol>%ip-grant+ organization4 7iv7 ,reallocation ,on or aft] ,april #a ( any applicable ye>1 ! ,secret>y ( ! ,treasury may reallocate1 to #a or m o!r ,/ates t h eligible s*ol>%ip-grant+ organizations 9 ! ,/ates1 )\t reg>d to subp>agraph 7,b71 ! allocation ( a ,/ate = :i* ! ,/ate's allocation has n be5 claim$4 7#d7 ,def9itions ,any t]m us$ 9 ?is subsection :i* is also us$ 9 section #be;,e ( ! ,int]nal ,rev5ue ,code ( #aihf %all h ! same mean+ z :5 us$ 9 su* section4 #djb4 ,help+ p>5ts educate *ildr5 dur+ ! coronavirus p&emic 7a7 ,9 g5]al ,section #ebi7;c77#g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#g7 ,treatm5t ( elem5t>y & second>y tuition ,any ref]5ce 9 ?is section to ! t]m qualifi$ high] education exp5se %all include a ref]5ce to ! foll[+ exp5ses 9 connection ) enrollm5t or att5dance at1 or = /ud5ts enroll$ at or att5d+1 an elem5t>y or second>y public1 private1 or religi\s s*ool3 7,a7 ,tuition4 7,b7 ,curriculum & curricul> mat]ials4 7,c7 ,books or o!r in/ructional mat]ials4 7,d7 ,onl9e educational mat]ials4 7,e7 ,tuition = tutor+ or educational classes outside ( ! home1 includ+ at a tutor+ facility1 b only if ! tutor or in/ructor is n relat$ to ! /ud5t &-- 7i7 is lic5s$ z a tea*] 9 any ,/ate1 7ii7 has taught at an eligible educational in/itution1 or 7iii7 is a subject matt] exp]t 9 ! relevant subject4 7,f7 ,fees = a nationally /&>diz$ norm-ref]5c$ a*ievem5t te/1 an advanc$ placem5t exam9ation1 or any exam9ations relat$ to college or univ]sity admission4 7,g7 ,fees = dual enrollm5t 9 an in/itution ( high] education4 7,h7 ,educational !rapies = /ud5ts ) disabilities provid$ by a lic5s$ or accr$it$ practition] or provid]1 includ+ occupational1 behavioral1 physical1 & spee*-language !rapies4 ,su* t]m %all include exp5ses = ! purposes describ$ 9 subp>agraphs 7,b71 7,c71 7,d71 7,e71 & 7,h7 9 connection ) a homes*ool 7:e!r treat$ z a homes*ool or a private s*ool = purposes ( applicable ,/ate law74 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,rollov]s f c]ta9 retirem5t plans ,9 ! case ( a di/ribution f an eligible retirem5t plan describ$ 9 clause 7i71 7ii71 or 7iii7 ( section #djb7;c77#h77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf aft] ,febru>y #bi1 #bjbj1 & be=e ,janu>y #a1 #bjba-- 7#a7 section #gb7t7 ( su* ,code %all n apply to su* di/ribution2 7#b7 su* di/ribution %all be treat$ z meet+ ! requirem5ts ( section #dja7k77#b77;,b77i71 if applicable2 & 7#c7 su* di/ribution %all be treat$ z hav+ be5 contribut$ 9 a direct tru/ee-to-tru/ee transf] )9 #fj days ( ! di/ribution = purposes ( section #dja7;a77#ca7 or #djh7;d77#c71 :i*ev] is applicable1 if )9 #fj days ( su* di/ribution1 an am\nt equal to ! am\nt ( su* di/ribution is contribut$ to a qualifi$ tuition program "u section #ebi ( ! ,int]nal ,rev5ue ,code ( #aihf4 #djc4 ,safe ,s*ool ,/ud5t ,protective ,equipm5t ,tax ,cr$it 7a7 ,9 g5]al ,9 ! case ( an individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf an am\nt equal to ! less] (-- 7#a7 ! sum ( any eligible exp5ses paid or incurr$ by ! taxpay] dur+ ! taxable ye>1 or 7#b7 #ejj4 7b7 ,treatm5t ( cr$it ,! cr$it all[$ by subsection 7a7 %all be treat$ z all[$ by subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,eligible exp5ses ,! t]m eligible exp5ses means any exp5ses :i* are paid or incurr$ by ! taxpay]-- 7,a7 = any equipm5t or products :i* are us$ by a qualifi$ /ud5t to prev5t su* /ud5t f contract+ or transmitt+ ,,covid-#ai1 includ+ masks1 gloves1 & dis9fectants1 & 7,b7 be=e ,janu>y #a1 #bjbb4 7#b7 ,qualifi$ /ud5t ,! t]m qualifi$ /ud5t means an individual :o-- 7,a7 is a qualify+ *ild 7z def9$ 9 section #aeb7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! taxpay]1 & 7,b7 att5ds an elem5t>y s*ool or second>y s*ool 7z su* t]ms are def9$ 9 section #haja ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #ghja77 :i*1 dur+ ! s*ool ye> beg9n+ ) or )9 ! taxable ye>1 is op]at+ 9 a mann] :i* is sub/antially simil> to ! mann] 9 :i* su* s*ool op]at$ dur+ ! s*ool ye> :i* began 9 #bjah4 7d7 ,regulations ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate71 9 coord9ation ) ! ,secret>y ( ,education1 %all prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ! purposes ( ?is section1 includ+ any su* regulations or guidance z are deem$ necess>y to all[ s*ools to op]ate 9 a mann] :i* satisfies ! requirem5ts describ$ 9 subsection 7c77#b77;,b74 7e7 ,application ,?is section %all only apply to am\nts paid or incurr$ 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 ,v ,driv+ ,,covid ,cures ,treatm5t ,innovation #eja4 ,results = coronavirus pati5ts ,! ,f$]al ,food1 ,drug1 & ,cosmetic ,act is am5d$ by ins]t+ aft] section #ebd;,a ( su* ,act 7#ba ,u4,s4,c4 #cfjn-#a7 ! foll[+3 #ebd;,b4 ,reciprocal m>ket+ approval 7a7 ,9 g5]al ,a cov]$ product ) reciprocal m>ket+ approval 9 effect "u ?is section is deem$ to be subject to an application or prem>ket notification = :i* an approval or cle>ance is 9 effect "u section #eje7;c71 #eaj7k71 or #eae ( ?is ,act or section #cea7;a7 ( ! ,public ,heal? ,s]vice ,act1 z applicable4 7b7 ,eligibility ,! ,secret>y %all1 ) respect to a cov]$ product1 grant reciprocal m>ket+ approval if-- 7#a7 ! sponsor ( ! cov]$ product submits a reque/ = reciprocal m>ket+ approval2 & 7#b7 ! reque/ demon/rates to ! ,secret>y's satisfaction t-- 7,a7 ! cov]$ product is au?oriz$ to be lawfully m>ket$ 9 "o or m ( ! c\ntries includ$ 9 ! li/ "u section #hjb7;b77#a7 or 9 ! ,unit$ ,k+dom = ! treatm5t or prev5tion ! coronavirus or ano!r disease ( epidemic pot5tial2 7,b7 abs5t reciprocal m>ket+ approval1 ! cov]$ product is n approv$ or cle>$ = m>ket+1 z describ$ 9 subsection 7a72 7,c7 ! ,secret>y has n1 because ( any conc]n relat+ to ! safety or effectiv5ess ( ! cov]$ product1 resc9d$ or )drawn any su* approval or cle>ance2 7,d7 ! au?orization to m>ket ! cov]$ product 9 "o or m ( ! c\ntries includ$ 9 ! li/ "u section #hjb7;b77#a7 or 9 ! ,unit$ ,k+dom has n1 because ( any conc]n relat+ to ! safety or effectiv5ess ( ! cov]$ product1 be5 resc9d$ or )drawn2 7,e7 ! cov]$ product is n a bann$ device "u section #eaf2 & 7,f7 !re is a public heal? or unmet m$ical ne$ = ! cov]$ product 9 ! ,unit$ ,/ates4 7c7 ,safety & effectiv5ess 7#a7 ,9 g5]al ,! ,secret>y-- 7,a7 may decl9e to grant reciprocal m>ket+ approval "u ?is section ) respect to a cov]$ product if ! ,secret>y affirmatively det]m9es t ! cov]$ product-- 7i7 is a drug t is n safe & effective2 or 7ii7 is a device = :i* !re is no reasonable assurance ( safety & effectiv5ess2 & 7,b7 may condition reciprocal m>ket+ approval "u ?is section on ! conduct ( specifi$ po/m>ket /udies1 :i* may include su* /udies pursuant to a risk evaluation & mitigation /rategy "u section #eje-a4 7#b7 ,report to ,congress ,^u decl9+ to grant reciprocal m>ket+ approval "u ?is section ) respect to a cov]$ product1 ! ,secret>y %all-- 7,a7 include ! d5ial 9 a li/ ( su* d5ials = ea* mon?2 & 7,b7 n lat] ?an ! end ( ! respective mon?1 submit ! li/ to ! ,committee on ,en]gy & ,comm]ce ( ! ,h\se ( ,repres5tatives & ! ,committee on ,heal?1 ,education1 ,labor1 & ,p5sions ( ! ,s5ate4 7d7 ,reque/ ,a reque/ = reciprocal m>ket+ approval %all-- 7#a7 be 9 su* =m1 be submitt$ 9 su* mann]1 & conta9 su* in=mation z ! ,secret>y deems necess>y to det]m9e :e!r ! crit]ia li/$ 9 subsection 7b77#b7 are met2 & 7#b7 include1 ) respect to ea* c\ntry includ$ 9 ! li/ "u section #hjb7;b77#a7 :]e ! cov]$ product is au?oriz$ to be lawfully m>ket$1 z describ$ 9 subsection 7b77#b77;,a71 an ,engli% translation ( ! dossi] issu$ by su* c\ntry to au?orize su* m>ket+4 7e7 ,tim+ ,! ,secret>y %all issue an ord] grant+1 or decl9+ to grant1 reciprocal m>ket+ approval ) respect to a cov]$ product n lat] ?an #cj days aft] ! ,secret>y's receipt ( a reque/ "u subsection 7b77#a7 = ! product4 ,an ord] issu$ "u ?is subsection %all take effect subject to ,congressional disapproval "u subsection 7g74 7f7 ,label+2 device classification ,dur+ ! #cj-;day p]iod describ$ 9 subsection 7e7-- 7#a7 ! ,secret>y & ! sponsor ( ! cov]$ product %all exp$iti\sly negotiate & f9alize ! =m & cont5t ( ! label+ = a cov]$ product = :i* reciprocal m>ket+ approval is to be grant$2 & 7#b7 9 ! case ( a device = :i* reciprocal m>ket+ approval is to be grant$1 ! ,secret>y %all-- 7,a7 classify ! device pursuant to section #eac2 & 7,b7 det]m9e :e!r1 abs5t reciprocal m>ket+ approval1 ! device w\ld ne$ to be cle>$ pursuant to section #eaj7k7 or approv$ pursuant to section #eae to be lawfully m>ket$ "u ?is ,act4 7g7 ,congressional disapproval ( ,,fda ord]s 7#a7 ,9 g5]al ,a decision ( ! ,secret>y to decl9e to grant reciprocal m>ket+ approval "u ?is section %all n take effect if a jo9t resolution ( disapproval ( ! decision is enact$4 7#b7 ,proc$ure 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 ! proc$ures describ$ 9 subsections 7b7 ?r\gh 7g7 ( section #hjb ( title #e1 ,unit$ ,/ates ,code1 %all apply to ! consid]ation ( a jo9t resolution "u ?is subsection4 7,b7 ,t]ms ,= purposes ( ?is subsection-- 7i7 ! ref]5ce to section #hja7;a77#a7 9 section #hjb7;b77#b77;,a7 ( title #e1 ,unit$ ,/ates ,code1 %all be consid]$ to ref] to subsection 7c77#b72 & 7ii7 ! ref]5ce to section #hja7;a77#a77;,a7 9 section #hjb7;e77#b7 ( title #e1 ,unit$ ,/ates ,code1 %all be consid]$ to ref] to subsection 7c77#b74 7#c7 ,effect ( ,congressional disapproval ,reciprocal m>ket+ approval "u ?is section ) respect to ! applicable cov]$ product %all take effect ^u enactm5t ( a jo9t resolution ( disapproval "u ?is subsection4 7h7 ,applicability ( relevant provisions ,! provisions ( ?is ,act %all apply ) respect to a cov]$ product = :i* reciprocal m>ket+ approval is 9 effect to ! same ext5t & 9 ! same mann] z su* provisions apply ) respect to a product = :i* approval or cle>ance ( an application or prem>ket notification "u section #eje7;c71 #eaj7k71 or #eae ( ?is ,act or section #cea7;a7 ( ! ,public ,heal? ,s]vice ,act1 z applicable1 is 9 effect4 7i7 ,fees = reque/ ,= purposes ( impos+ fees "u *apt] ,,vii1 a reque/ = reciprocal m>ket+ approval "u ?is section %all be treat$ z an application or prem>ket notification = approval or cle>ance "u section #eje7;c71 #eaj7k71 or #eae ( ?is ,act or section #cea7;a7 ( ! ,public ,heal? ,s]vice ,act1 z applicable4 7j7 ,outrea* ,! ,secret>y %all conduct an outrea* campaign to enc\rage ! sponsors ( cov]$ products t are pot5tially eligible = reciprocal m>ket+ approval to reque/ su* approval4 7k7 ,def9itions ,9 ?is section-- 7#a7 ! t]m coronavirus means ,,s>s-,co,v-#b1 ,,covid-#ai1 or ano!r coronavirus ) epidemic pot5tial2 & 7#b7 ! t]m cov]$ product means a drug1 biological product1 or device t is int5d$ to treat or prev5t ! coronavirus or ano!r disease ) epidemic pot5tial4 4 #ejb4 ,equal access to c>e 7a7 ,9 g5]al ,not)/&+ any o!r provision ( law1 dur+ ! p]iod describ$ 9 subsection 7b71 9 ! case ( a physician1 practition]1 or o!r heal? c>e provid] :o is lic5s$ or o!rwise legally au?oriz$ to provide heal? c>e s]vices 9 a prim>y ,/ate1 & :o provides su* heal? c>e s]vices 9 int]/ate comm]ce ?r\gh electronic in=mation or telecommunication te*nologies to an individual 9 a second>y ,/ate1 ! location ( ! provision ( su* s]vices %all be deem$ to be ! prim>y ,/ate & any requirem5t t su* physician1 practition]1 or o!r provid] obta9 a comp>able lic5se or o!r comp>able legal au?orization f ! second>y ,/ate ) respect to ! provision ( su* s]vices 7includ+ requirem5ts relat+ to ! prescrib+ ( drugs 9 su* second>y ,/ate7 %all n apply4 7b7 ,p]iod describ$ ,! p]iod describ$ 9 ?is subsection is ! p]iod beg9n+ on ! date ( enactm5t ( ?is ,act & end+ on ! date t is #ahj days aft] ! date on :i* ! national em]g5cy decl>$ by ! ,presid5t "u ! ,national ,em]g5cies ,act 7#ej ,u4,s4,c4 #afja et seq47 ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai7 ends4 7c7 ,review ( regulations ,! head ( ea* ,f$]al ag5cy %all review exi/+ guidance & regulations to id5tify any su* guidance or regulations t may conflict ) ! provisions ( ?is section4 ,if ! head ( an ag5cy f9ds any su* conflict1 not)/&+ any o!r provision ( law1 su* ag5cy head %all1 n lat] ?an #cj days aft] ! date ( enactm5t ( ?is ,act1 issue revis$ guidance or regulations to ensure compliance ) ! provisions ( ?is section4 7d7 ,def9itions ,9 ?is section3 7#a7 ,heal? c>e s]vices ,! t]m heal? c>e s]vices %all n include s]vices ( ! type = :i* fund+ is prohibit$ "u ! requirem5ts conta9$ 9 ,public ,law #aaf-id z relat+ to funds = programs au?oriz$ "u sections #ccj ?r\gh #cdj ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bed ?r\gh #bef74 7#b7 ,prim>y ,/ate ,! t]m prim>y ,/ate means1 ) respect to ! provision ( heal? c>e s]vices by a physician1 practition]1 or o!r heal? c>e provid] 9 int]/ate comm]ce ?r\gh electronic in=mation or telecommunication te*nologies1 ! ,/ate 9 :i* su* physician1 practition]1 or provid] is physically locat$ & lic5s$4 7#c7 ,second>y ,/ate ,! t]m second>y ,/ate means1 ) respect to ! provision ( heal? c>e s]vices by a physician1 practition]1 or o!r heal? c>e provid] 9 int]/ate comm]ce ?r\gh electronic in=mation or telecommunication te*nologies1 a ,/ate 9 :i* su* physician1 practition]1 or o!r provid] is n physically locat$ or lic5s$4 #ejc4 ,p&emic heal? c>e access 7a7 ,9 g5]al ,= purposes ( section #bbc ( ! ,int]nal ,rev5ue ,code ( #aihf1 not)/&+ subsection 7c77#a7 !re(1 dur+ ! coronavirus em]g5cy p]iod1 any individual :o is cov]$ by any heal? plan1 includ+ a heal? plan :i* is n a high d$uctible heal? plan1 %all be treat$ z an eligible individual4 7b7 ,contribution deadl9e ,an individual :o is treat$ z an eligible individual = purposes ( section #bbc ( ! ,int]nal ,rev5ue ,code ( #aihf solely by reason ( subsection 7a7 may make contributions to ! heal? sav+s acc\nt 7z def9$ 9 section #bbc7;d7 ( su* ,code7 ( su* individual up to ! due date = ! return ( ,f$]al income tax = ! taxable ye> :i* includes ! la/ day ( ! coronavirus em]g5cy p]iod4 7c7 ,coronavirus em]g5cy p]iod ,= purposes ( ?is section1 ! coronavirus em]g5cy p]iod is ! p]iod beg9n+ on ,m>* #ac1 #bjbj1 & end+ on ! lat] (-- 7#a7 ! la/ day on :i* ! decl>ation ( em]g5cy involv+ ,f$]al prim>y responsibility det]m9$ to exi/ by ! ,presid5t "u section #eja7;b7 ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 #eaia7;b77 ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai7 is 9 effect2 or 7#b7 ! la/ day on :i* ! decl>ation ( national em]g5cy decl>$ by ! ,presid5t "u ! ,national ,em]g5cies ,act 7#ej ,u4,s4,c4 #afja et seq47 ) respect to ! ,coronavirus ,disease #bjai 7,,covid-#ai7 is 9 effect4 #ejd4 ,bilat]al coop]ative agreem5t 7a7 ,au?orization ( appropriations ,!re is au?oriz$ to be appropriat$ to ! ,secret>y ( ,heal? & ,human ,s]vices #d1jjj1jjj = ea* ( fiscal ye>s #bjba ?r\gh #bjbc = a bilat]al coop]ative program ) ! ,gov]nm5t ( ,israel = aw>d+ grants = ! developm5t ( heal? te*nologies1 includ+ su* te*nologies describ$ 9 subsection 7b71 subject to subsection 7c71 ) an emphasis on collaboratively advanc+ ! use ( te*nology1 p]sonaliz$ m$ic9e1 & data 9 relation to ,,covid-#ai4 7b7 ,types ( heal? te*nologies ,! heal? te*nologies describ$ 9 ?is subsection %all include te*nologies su* z artificial intellig5ce1 s5sors1 monitor+ devices1 drugs & vacc9ations1 respiratory assi/ devices1 diagno/ic te/s1 telem$ic9e1 & remote monitor+4 7c7 ,re/rictions on fund+ ,! fund+ "u subsection 7a7 is subject to a mat*+ contribution f ! ,gov]nm5t ( ,israel4 7d7 ,option = e/abli%+ new program ,! am\nts appropriat$ "u subsection 7a7 may be-- 7#a7 = a bilat]al program ) ! ,gov]nm5t ( ,israel t is 9 exi/5ce on ! day be=e ! date ( enactm5t ( ?is ,act = ! purposes describ$ 9 su* subsection2 or 7#b7 = a bilat]al program ) ! ,gov]nm5t ( ,israel t is e/abli%$ aft] ! date ( enactm5t ( ?is ,act by ! ,secret>y ( ,heal? & ,human ,s]vices1 9 consultation ) ! ,secret>y ( ,/ate1 9 accordance ) ! ,agreem5t betwe5 ! ,gov]nm5t ( ! ,unit$ ,/ates ( ,am]ica & ! ,gov]nm5t ( ! ,/ate ( ,israel on ,coop]ation 9 ,sci5ce & ,te*nology = ,homel& ,security ,matt]s1 done at ,j]usalem ,may #bi1 #bjjh 7or a successor agreem5t71 = ! purposes describ$ 9 subsection 7a74 #eje4 ,price transp>5cy requirem5ts 7a7 ,hospitals ,section #bgah7;e7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#ah7;e77 is am5d$-- 7#a7 by /rik+ ,ea* hospital & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,ea* hospital 2 7#b7 by ins]t+ 1 9 a ma*9e-readable =mat1 via op5 application program int]faces 7,a,p,is7 aft] a li/2 7#c7 by ins]t+ 1 along ) su* additional in=mation z ! ,secret>y may require ) respect to su* *>ges = purposes ( promot+ public aw>5ess ( hospital pric+ 9 advance ( receiv+ a hospital item or s]vice be=e ! p]iod2 & 7#d7 by add+ at ! end ! foll[+3 7#b7 ,def9ition ( /&>d *>ges ,not)/&+ any o!r provision ( law1 = purposes ( p>agraph 7#a71 ! t]m /&>d *>ges means ! rates hospitals1 includ+ provid]s or entities t contract ) or practice at a hospital1 *>ge = all items & s]vices at a m9imum1 *>gema/] rates1 rates t hospitals negotiate ) ?ird-p>ty payors across all plans1 includ+ ^? relat$ to a pati5t's specific plan1 disc\nt$ ca% prices1 & o!r rates det]m9$ by ! ,secret>y4 7#c7 ,en=cem5t ,9 addition to any o!r en=cem5t actions or p5alties t may apply "u subsection 7b77#c7 or ano!r provision ( law1 a hospital t fails to provide ! in=mation requir$ by ?is subsection & has n complet$ a corrective action plan to comply ) ! requirem5ts ( su* subsection %all be subject to a civil monet>y p5alty ( an am\nt n to exce$ #cjj p] day t ! violation is ongo+ z det]m9$ by ! ,secret>y4 ,su* p5alty %all be impos$ & collect$ 9 ! same mann] z civil money p5alties "u subsection 7a7 ( section #aabh;,a ( ! ,social ,security ,act are impos$ & collect$4 4 7b7 ,transp>5cy 9 cov]age ,section #acaa7;e77#c7 ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7#db ,u4,s4,c4 #ahjca7;e77#c77 is am5d$-- 7#a7 9 subp>agraph 7,a7-- 7,a7 9 clause 7vii71 by ins]t+ be=e ! p]iod ! foll[+3 1 includ+1 = all items & s]vices cov]$ "u ! plan1 aggregate in=mation on specific paym5ts ! plan has made to out-(-network heal? c>e provid]s on behalf ( plan enrollees2 7,b7 by designat+ clause 7ix7 z clause 7x72 & 7,c7 by ins]t+ aft] clause 7viii71 ! foll[+3 7ix7 ,in=mation on ! specific negotiat$ paym5t rates betwe5 ! plan & heal? c>e provid]s = all items & s]vices cov]$ "u ! plan4 2 7#b7 9 subp>agraph 7,b7-- 7,a7 9 ! head+1 by /rik+ use & ins]t+ deliv]y me?ods & use2 7,b7 by ins]t+ 1 z applicable1 aft] ,engli% pr(ici5cy2 & 7,c7 by ins]t+ aft] ! second s5t5ce1 ! foll[+3 ,! ,secret>y %all e/abli% /&>ds = electronic deliv]y & access to su* in=mation by individuals1 free ( *>ge1 9 ma*9e readable =mat1 ?r\gh an int]net website & via op5 ,a,p,is42 7#c7 9 subp>agraph 7,c7-- 7,a7 9 ! fir/ s5t5ce1 by ins]t+ or out-(-network provid] aft] item or s]vice by a p>ticipat+ provid]2 7,b7 9 ! second s5t5ce1 by /rik+ ?r\gh an int]net website & ins]t+ free ( *>ge1 9 ma*9e readable =mat1 ?r\gh an int]net website1 & via op5 ,a,p,is1 9 accordance ) /&>ds e/abli%$ by ! ,secret>y12 & 7,c7 by add+ at ! end ! foll[+3 ,su* in=mation %all include specific negotiat$ rates t all[ = comp>ison betwe5 provid]s & across plans1 & relat$ to a pati5t's specific plan1 includ+ aft] an enrollee has exce$$ _! d$uctible responsibility42 & 7#d7 9 subp>agraph 7,d7 by /rik+ subp>agraph 7,a7 & ins]t+ subp>agraphs 7,a71 7,b71 & 7,c74 #ejf4 ,af=dable heal? c>e options 7a7 ,9 g5]al ,section #bgia7;b7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#ia7;b77 is am5d$ by add+ at ! end ! foll[+3 7#f7 ,%ort-t]m limit$ duration insurance ,! t]m %ort-t]m1 limit$ duration insurance means insurance cov]+ m$ical c>e provid$ pursuant to a contract ) an issu] t-- 7,a7 has an expiration date specifi$ 9 ! contract t is less ?an #a ye> aft] ! orig9al effective date ( ! contract &1 tak+ into acc\nt r5ewals or ext5sions1 has a duration ( no long] ?an #c ye>s 9 total2 7,b7 may include a r5ewal gu>antee2 & 7,c7 ) respect to su* a contract hav+ a cov]age />t date on or aft] ,janu>y #a1 #bjai1 displays prom95tly 9 ! contract & 9 any application mat]ials provid$ 9 connection ) enrollm5t 9 su* insurance 9 at lea/ #ad po9t type ! language 9 ! foll[+ notice1 ) any additional in=mation requir$ by applicable ,/ate law3 ,?is cov]age is n requir$ to comply ) c]ta9 ,f$]al m>ket requirem5ts = heal? insurance1 pr9cipally ^? conta9$ 9 ! ,af=dable ,c>e ,act4 ,be sure to *eck y\r policy c>efully to make sure y are aw>e ( any exclusions or limitations reg>d+ cov]age ( preexi/+ conditions or heal? b5efits 7su* z hospitalization1 em]g5cy s]vices1 mat]nity c>e1 prev5tive c>e1 prescription drugs1 & m5tal heal? & sub/ance use disord] s]vices74 ,y\r policy might also h lifetime or annual doll> limits on heal? b5efits4 ,if ?is cov]age expires or y lose eligibility = ?is cov]age1 y might h to wait until an op5 enrollm5t p]iod to get o!r heal? insurance cov]age44 7#g7 ,r5ewal gu>antee ,! t]m r5ewal gu>antee1 ) respect to %ort-t]m limit$ duration insurance1 means a provision 9 ! contract t p]mits a policyhold]1 :5 pur*as+ ! initial insurance contract1 to pay an additional am\nt = a gu>antee t ! policyhold] c elect to pur*ase1 = p]iods ( "t foll[+ expiration ( ! initial contract1 ano!r policy or policies at "s future date1 at a specific premium t w\ld n reflect any additional und]writ+4 4 7b7 ,treatm5t ( %ort-,t]m limit$ duration insurance z except$ b5efit ,section #bgia7;c77#a7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#ia7;c77#a77 is am5d$-- 7#a7 by r$esignat+ subp>agraph 7,h7 z subp>agraph 7,i72 & 7#b7 by ins]t+ aft] subp>agraph 7,g7 ! foll[+3 7,h7 ,%ort-t]m limit$ duration insurance4 4 7c7 ,%ort-,t]m heal? insurance options ,"p ,c ( title ,,xxvii ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#ia et seq47 is am5d$-- 7#a7 by r$esignat+ section #bgid 7#db ,u4,s4,c4 #cjj;gg-#ie7 7reg>d+ uni=m fraud & abuse ref]ral =mat71 z add$ by section #ffjc ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7,public ,law #aaa-adh71 z section #bgie2 & 7#b7 by add+ at ! end ! foll[+3 #bgif4 ,%ort-t]m heal? insurance options ,no?+ 9 ?is title %all be con/ru$ to re/rict individuals f pur*as+ insurance cov]+ m$ical c>e1 includ+ %ort-t]m limit$ duration insurance1 t features r5ewal gu>antees1 z def9$ 9 section #bgia7;b77#f74 4 #ejg4 ,increas+ access to tax-free c>e 7a7 ,,hsa p5alty ,section #bbc7;e77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #bj p]c5t & ins]t+ #aj p]c5t4 7b7 ,paym5t ( non-,dep5d5t m$ical exp5ses 9 #bjbj 7#a7 ,m$ical exp5ses ,section #bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,non-dep5d5t m$ical exp5ses 9 #bjbj ,dur+ cal5d> ye> #bjbj1 subp>agraph 7,a7 %all be appli$ )\t reg>d to ! requirem5t t m$ical c>e be = ! individual1 ! sp\se ( su* individual1 & any dep5d5t 7z def9$ 9 section #aeb1 det]m9$ )\t reg>d to subsections 7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 ( su* individual4 4 7#b7 ,rollov] ,section #bbc7;f77#e7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,rollov] gifts ,not)/&+ ! prec$+ provisions ( ?is p>agraph1 an am\nt is describ$ 9 ?is p>agraph z a rollov] contribution 9 ! case ( a taxable ye> beg9n+ 9 #bjbj1 & p>agraph 7#b7 %all n apply to any am\nt paid or di/ribut$ f a heal? sav+s acc\nt ( a b5efici>y to a heal? sav+s acc\nt ( an individual 7)\t reg>d to :e!r ! individual is su* b5efici>y1 ! sp\se ( su* b5efici>y1 or any dep5d5t 7z def9$ 9 section #aeb1 det]m9$ )\t reg>d to subsections 7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 ( su* b5efici>y71 to ! ext5t-- 7i7 ! am\nt receiv$ is paid into ! heal? sav+s acc\nt = ! b5efit ( su* individual n lat] ?an ! #fj? day aft] ! day on :i* ! acc\nt b5efici>y receives ! paym5t or di/ribution1 & 7ii7 ! aggregate am\nt ( su* transf]s to all o!r individuals does n exce$ #b1jbj 9 #bjbj4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 #ejh4 ,access to direct m$ical c>e 7a7 ,treatm5t ( m$ical c>e s]vice arrangem5ts 7#a7 ,inclusion z m$ical exp5ses ,p>agraph 7#b7 ( section #bbc7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by ?is ,act1 is fur!r am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,f7 ,inclusion ( m$ical c>e s]vice arrangem5ts ,! t]m qualifi$ m$ical exp5ses %all include-- 7i7 p]iodic fees paid to a physician = a def9$ set ( m$ical s]vices or = ! "r to receive m$ical s]vices on an z-ne$$ basis1 & 7ii7 am\nts prepaid = m$ical s]vices design$ to scre5 =1 diagnose1 cure1 mitigate1 treat1 or prev5t disease & promote wellness4 4 7#b7 ,arrangem5t n to be treat$ z heal? insurance ,subsection 7c7 ( section #bbc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,treatm5t ( m$ical c>e s]vice arrangem5ts ,an arrangem5t "u :i* an individual is provid$ m$ical s]vices 9 ex*ange = a fix$ p]iodic fee or paym5t = su* s]vices %all n be treat$ z a heal? plan1 insurance1 or arrangem5t describ$ 9 p>agraph 7#a74 4 7b7 ,p]iodic provid] fees treat$ z m$ical c>e ,section #bac7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,p]iodic provid] fees ,p]iodic fees paid = a def9$ set ( m$ical s]vices provid$ on an z-ne$$ basis %all be treat$ z am\nts paid = m$ical c>e4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 ,,vi ,miscellane\s #fja4 ,prev5t+ discrim9ation aga9/ religi\s individuals & in/itutions 7a7 ,ineligibility = funds ,a ,/ate or local jurisdiction %all be ineligible to receive or use funds allocat$1 appropriat$1 or au?oriz$ to address ,,covid-#ai 7ref]r$ to z cov]$ funds7 if t ,/ate or local jurisdiction is committ+ a violation describ$ 9 subsection 7b74 7b7 ,violations ,a ,/ate or local jurisdiction commits a violation "u ?is subsection if t ,/ate or local jurisdiction-- 7#a7 en=ces1 or ann\nces ! int5t to en=ce1 any law1 regulation1 policy1 ord]1 proclamation1 or decree relat$ to ,,covid-#ai t discrim9ates aga9/ religi\s individuals or religi\s in/itutions2 or 7#b7 provides1 or %[s an int5tion to provide1 cov]$ funds to a sep>ate ,/ate or local jurisdiction t is ineligible to receive or use ^? funds because ! ,/ate or local jurisdiction has committ$ a violation describ$ 9 p>agraph 7#a74 7c7 ,det]m9ation ( ineligibility ,! ,attorney ,g5]al %all make a det]m9ation ( :e!r a ,/ate or local jurisdiction is ineligible to receive or use cov]$ funds 9 accordance ) subsection 7a74 7d7 ,en=cem5t 7#a7 ,funds n yet disburs$ ,if1 be=e ! cov]$ funds are disburs$1 ! ,attorney ,g5]al det]m9es t a ,/ate or local jurisdiction is ineligible to receive su* funds1 ! cov]$ funds %all n be disburs$ until ! ,attorney ,g5]al c]tifies t ! ,/ate or local jurisdiction is no long] 9 violation ( subsection 7b7 & is eligible to receive cov]$ funds4 7#b7 ,funds already disburs$ ,if1 aft] cov]$ funds h be5 disburs$1 ! ,attorney ,g5]al det]m9es t a ,/ate or local jurisdiction 0 n1 or is no long]1 eligible to receive ^? cov]$ funds1 ! applicable ,f$]al ag5cy t w\ld o!rwise disburse su* cov]$ funds %all id5tify & )hold f ! ,/ate or local jurisdiction funds o!rwise au?oriz$ to be allocat$ to t ,/ate or local jurisdiction f t ,f$]al ag5cy 9 an am\nt n to exce$ ! am\nt ! ,/ate or local jurisdiction receiv$ 9 cov]$ funds f t ,f$]al ag5cy1 until ! ,attorney ,g5]al c]tifies t ! ,/ate or local jurisdiction is no long] 9 violation ( subsection 7b7 & is eligible to receive su* cov]$ funds4 7#c7 ,funds transf]r$ ,if a ,/ate or local jurisdiction transf]r$ cov]$ funds to ano!r ,/ate or local jurisdiction t is 9 violation ( subsection 7b77#a71 ! applicable ,f$]al ag5cy %all id5tify & )hold f ! ,/ate or local jurisdiction funds o!rwise au?oriz$ to be allocat$ to t ,/ate or local jurisdiction f t ,f$]al ag5cy 9 an am\nt n to exce$ ! am\nt ( cov]$ funds ! ,/ate or local jurisdiction transf]r$ 9 violation ( subsection 7b77#b7 t 7 disburs$ f t ,f$]al ag5cy1 until ! ,attorney ,g5]al c]tifies t ! ,/ate or local jurisdiction t receiv$ transf]r$ cov]$ funds is eligible to receive & use ^? funds1 or ! cov]$ funds are return$ f ! recipi5t to ! transf]r+ ,/ate or local jurisdiction4 #fjb4 ,,reclaim ,act 7a7 ,%ort title ,?is section may be cit$ z ! ,re/itution = ,economic losses ,caus$ by ,lead]s :o ,all[ ,insurrection & ,mayhem ,act or ! ,,reclaim ,act4 7b7 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,law en=cem5t (fic]s are vital to ! protection & safety ( communities4 7#b7 ,elect$ (ficials & o!r s5ior (ficials abuse ! public's tru/ & endang] _! citiz5s :5 !y refuse to provide law en=cem5t s]vices to protect life & prop]ty4 7#c7 ,! "r to life1 lib]ty1 & prop]ty are ensur$ by ! ,con/itution ( ! ,unit$ ,/ates1 & ! protection ( ^! rights is ! duty ( ! ,f$]al1 ,/ate1 & local gov]nm5ts4 7#d7 ,_m local gov]nm5ts h refus$ to protect ! fundam5tal rights describ$ 9 p>agraph 7#c7 by volunt>ily /&+ d[n law en=cem5t (fic]s & all[+ rov+ mobs to de/roy prop]ty & individual livelihoods1 includ+ 9-- 7,a7 ,m9neapolis1 ,m9nesota1 :]e unre/ & viol5ce de/roy$ hundr$s ( build+s & fur!r erod$ tru/ 9 local law en=cem5t (fic]s to deva/at+ effect2 & 7,b7 ,portl&1 ,oregon1 :]e a mob set fire to ! ,multnomah ,c\nty ,ju/ice ,c5t]1 loot$ num]\s bus9esses 9 ! d[nt[n area1 injur$ two police (fic]s1 & physically assault$ multiple peaceful prote/ors & o!r individuals4 7#e7 ,o!r local gov]nm5ts h gone fur!r /ill by recogniz+ autonom\s zones 9 :i* law en=cem5t (fic]s are n all[$ to op]ate1 includ+ 9 ,seattle1 ,wa%+ton1 :]e ! decision ( ! ,mayor ( ,seattle to )draw law en=cem5t (fic]s f multiple blocks ( ! ,city ( ,seattle to create a police free autonom\s zone l$ to significant de/ruction ( prop]ty1 #d %oot+s1 & ! murd] ( #b "y ,am]icans 9 ! zone4 7#f7 ,elect$ (ficials or o!r s5ior (ficials 9 ! ,/ate & local gov]nm5ts :o refuse to protect life & prop]ty f ! ravages ( a riot or mob behavior make _! communities less safe by invit+ m crime & viol5ce1 & act ) willful disreg>d = ! safety1 com=t1 & livelihoods ( ! individuals :o !y refuse to protect4 7#g7 ,/ate & local gov]nm5ts t publicly ann\nce ! )drawal ( law en=cem5t protection f individuals or geographical areas s z to enc\rage & endorse ! political & social viewpo9ts ( prote/ors or riot]s erode ! public's tru/ & fail to provide equal protection ( ! law4 7c7 ,civil actions = injuries 9 law en=cem5t free zones ,section #aigi ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aihc7 is am5d$-- 7#a7 by ins]t+ 7a7 be=e ,e p]son2 & 7#b7 by add+ at ! end ! foll[+3 7b7 7#a7 ,9 ?is subsection-- 7,a7 ! t]m law en=cem5t free zone-- 7i7 means a geographical area or /ructure t law en=cem5t (fic]s are lawfully entitl$ to access b are in/ruct$1 dem&$1 or =c$-- 7,i7 n to access2 or 7,,ii7 to access only 9 exceptional circum/ances2 & 7ii7 does n include a geographical area or /ructure f :i* law en=cem5t (fic]s are briefly )held z a tactical decision int5d$ to resolve safely & exp$iti\sly a specific & ongo+ unlawful incid5t pos+ an imm95t ?reat to ! safety ( individuals or law en=cem5t (fic]s2 & 7,b7 ! t]m riot has ! mean+ giv5 ! t]m 9 section #bajb ( title #ah1 ,unit$ ,/ates ,code4 7#b7 ,a p]son ) ! lawful au?ority to direct a law en=cem5t ag5cy %all be subject to treble damages = a violation ( subsection 7a7 if ! violation relates to ! p]son's use ( su* au?ority to-- 7,a7 e/abli% or recognize1 :e!r =mally or in=mally1 a law en=cem5t free zone2 or 7,b7 prohibit law en=cem5t (fic]s f tak+ law en=cem5t action relat$ to a riot = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s4 4 7d7 ,liability = law-,en=cem5t free zones & /&+ d[n dur+ riot+ 7#a7 ,def9itions ,9 ?is subsection3 7,a7 ,law en=cem5t free zone ,! t]m law en=cem5t free zone has ! mean+ giv5 ! t]m 9 subsection 7b7 ( section #aigi ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aihc71 z add$ by subsection 7c7 ( ?is section4 7,b7 ,riot ,! t]m riot has ! mean+ giv5 ! t]m 9 section #bajb ( title #ah1 ,unit$ ,/ates ,code4 7#b7 ,liability = law en=cem5t free zones 7,a7 ,9 g5]al ,a p]son ) ! lawful au?ority to direct a law en=cem5t ag5cy %all be liable to any p]son :o suff]s sev]e physical injury or dea? z ! result ( a ?ird p>ty's crim9al conduct or ^: prop]ty is sub/antially damag$ or de/roy$ z ! result ( a ?ird p>ty's crim9al conduct if-- 7i7 ! p]son direct$ ! law en=cem5t ag5cy to e/abli% or recognize1 :e!r =mally or in=mally1 a law en=cem5t free zone2 7ii7 ! crim9al conduct & associat$ h>m 0 =eseeable & occurr$ 9 ! law en=cem5t free zone2 7iii7 ! law en=cem5t free zone creat$ an opportunity t o!rwise w\ld n h exi/$ = ! ?ird p>ty's crime to occur2 & 7iv7 ! crim9al conduct affect$ int]/ate comm]ce z describ$ 9 subp>agraph 7,b74 7,b7 ,affect+ int]/ate comm]ce ,= purposes ( subp>agraph 7,a71 crim9al conduct %all be consid]$ to h affect$ int]/ate comm]ce if-- 7i7 ! p]son injur$ by ! crim9al conduct travel$ 9 int]/ate or =eign comm]ce ) ! int5t to ent] ! law en=cem5t free zone2 7ii7 ! crim9al conduct is a violation ( a ,f$]al crim9al law2 7iii7 ! p]son :o committ$ ! crim9al conduct travel$ 9 int]/ate or =eign comm]ce1 or us$ any facility ( int]/ate or =eign comm]ce1 ) int5t to commit ! crime2 or 7iv7 ! prop]ty damag$ or de/roy$ by ! crim9al conduct is us$ 9 or affect+ int]/ate or =eign comm]ce4 7#c7 ,liability = /&+ d[n dur+ riots ,a p]son ) ! lawful au?ority to direct a law en=cem5t ag5cy :o uses t au?ority to prohibit law en=cem5t (fic]s f tak+ law en=cem5t action t w\ld prev5t or mat]ially mitigate significant physical injury or dea? or damage or de/ruction ( prop]ty caus$ by or relat$ to a riot = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s %all be liable to any p]son :o subsequ5tly suff]s significant physical injury or dea? or ^: prop]ty is subsequ5tly de/roy$ or damag$ z ! result ( a ?ird p>ty's crim9al conduct1 if-- 7,a7 ! p]son injur$ travel$ 9 int]/ate or =eign comm]ce ) ! int5t to ent] ! law en=cem5t free zone2 7,b7 ! injury 0 caus$ by an act t is a violation ( a ,f$]al crim9al law2 7,c7 ! p]son :o caus$ ! injury travel$ 9 int]/ate or =eign comm]ce1 or us$ any facility ( int]/ate or =eign comm]ce1 ) int5t to commit ! crim9al conduct2 or 7,d7 ! prop]ty damag$ or de/roy$ is us$ 9 or affect+ int]/ate or =eign comm]ce4 7e7 ,eligibility = law en=cem5t grants & em]g5cy & disa/] fund+ 7#a7 ,byrne grant program ,section #eja ( title ,i ( ! ,omnibus ,crime ,control & ,safe ,/reets ,act ( #aifh 7#cd ,u4,s4,c4 #ajaeb7 is am5d$ by add+ at ! end ! foll[+3 7h7 ,protection ( individuals & prop]ty 7#a7 ,def9itions ,9 ?is subsection-- 7,a7 ! t]m law en=cem5t free zone has ! mean+ giv5 ! t]m 9 section #aigi7;b7 ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aihc7;b772 & 7,b7 ! t]m riot has ! mean+ giv5 ! t]m 9 section #bajb ( title #ah1 ,unit$ ,/ates ,code4 7#b7 ,requir$ protection ( individuals & prop]ty ,beg9n+ 9 ! fir/ fiscal ye> aft] ! date ( enactm5t ( ! ,,reclaim ,act1 a ,/ate or unit ( local gov]nm5t t receives a grant "u ?is "p %all take all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation caus$ by unlawful acts )9 ! jurisdiction ( ! ,/ate or unit ( local gov]nm5t1 z ! case may be4 7#c7 ,failure to protect describ$ ,= purposes ( p>agraph 7#b71 a ,/ate or unit ( local gov]nm5t %all be consid]$ to h fail$ to take all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation only if-- 7,a7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t prohibits1 or prohibit$ dur+ ! relevant fiscal ye>1 law en=cem5t (fic]s f tak+ law en=cem5t action t w\ld prev5t or mat]ially mitigate physical injury or prop]ty depr$ation caus$ by or relat$ to a riot = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7,b7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t e/abli%$ or recogniz$ dur+ ! relevant fiscal ye>1 :e!r =mally or in=mally1 a law en=cem5t free zone = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7,c7 ! ,/ate or unit ( local gov]nm5t has a cu/om or policy n to prosecute an individual :o engages 9 unlawful activity z "p ( a riot2 or 7,d7 ! ,/ate or unit ( local gov]nm5t decl9es to prosecute an individual :o engages 9 unlawful activity z "p ( a riot because ! unlawful activity is relat$ to or associat$ ) expression ( spee* protect$ by ! ,fir/ ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates4 7#d7 ,p5alty = noncompliance ,if ! ,attorney ,g5]al det]m9es t a ,/ate or unit ( local gov]nm5t has fail$ to comply ) ?is subsection1 ! ,attorney ,g5]al may r$uce ! am\nt ( ! aw>d = ! ,/ate or unit ( local gov]nm5t "u ?is "p = ! fiscal ye> foll[+ ! det]m9ation by1 ! great] (-- 7,a7 #be p]c5t2 or 7,b7 an am\nt equal to twice ! monet>y value ( ! prop]ty damag$ & ! p]sonal injury caus$ by ! failure ( ! ,/ate or unit ( local gov]nm5t to take reasonable /eps to protect aga9/ ! damage & injury4 4 7#b7 ,,cops grant program ,section #agja ( title ,i ( ! ,omnibus ,crime ,control & ,safe ,/reets ,act ( #aifh 7#cd ,u4,s4,c4 #ajcha7 is am5d$ by add+ at ! end ! foll[+3 7n7 ,protection ( individuals & prop]ty 7#a7 ,def9itions ,9 ?is subsection-- 7,a7 ! t]m law en=cem5t free zone has ! mean+ giv5 ! t]m 9 section #aigi7;b7 ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aihc7;b772 & 7,b7 ! t]m riot has ! mean+ giv5 ! t]m 9 section #bajb ( title #ah1 ,unit$ ,/ates ,code4 7#b7 ,requir$ protection ( individuals & prop]ty ,beg9n+ 9 ! fir/ fiscal ye> aft] ! date ( enactm5t ( ! ,,reclaim ,act1 a ,/ate or unit ( local gov]nm5t t receives a grant "u ?is section %all take all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation caus$ by unlawful acts )9 ! jurisdiction ( ! ,/ate or unit ( local gov]nm5t1 z ! case may be4 7#c7 ,failure to protect describ$ ,= purposes ( p>agraph 7#b71 a ,/ate or unit ( local gov]nm5t %all be consid]$ to h fail$ to take all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation only if-- 7,a7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t prohibits1 or prohibit$ dur+ ! relevant fiscal ye>1 law en=cem5t (fic]s f tak+ law en=cem5t action t w\ld prev5t or mat]ially mitigate physical injury or prop]ty depr$ation caus$ by or relat$ to a riot = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7,b7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t e/abli%$ or recogniz$ dur+ ! relevant fiscal ye>1 :e!r =mally or in=mally1 a law en=cem5t free zone = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7,c7 ! ,/ate or unit ( local gov]nm5t has a cu/om or policy n to prosecute an individual :o engages 9 unlawful activity z "p ( a riot2 or 7,d7 ! ,/ate or unit ( local gov]nm5t decl9es to prosecute an individual :o engages 9 unlawful activity z "p ( a riot because ! unlawful activity is relat$ to or associat$ ) expression ( spee* protect$ by ! ,fir/ ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates4 7#d7 ,p5alty = noncompliance ,if ! ,attorney ,g5]al det]m9es t a ,/ate or unit ( local gov]nm5t has fail$ to comply ) ?is subsection1 ! ,attorney ,g5]al may r$uce ! am\nt ( ! aw>d = ! ,/ate or unit ( local gov]nm5t "u ?is section = ! fiscal ye> foll[+ ! det]m9ation by1 ! great] (-- 7,a7 #be p]c5t2 or 7,b7 an am\nt equal to twice ! monet>y value ( ! prop]ty damag$ & ! p]sonal injury caus$ by ! failure ( ! ,/ate or unit ( local gov]nm5t to take reasonable /eps to protect aga9/ ! damage & injury4 4 7#c7 ,em]g5cy assi/ance ,title ,,vii ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 #ebja et seq47 is am5d$ by add+ at ! end ! foll[+3 #gjg4 ,limitation on fund+ eligibility 7a7 ,def9itions ,9 ?is section-- 7#a7 ! t]m law en=cem5t free zone has ! mean+ giv5 ! t]m 9 section #aigi7;b7 ( ! ,revis$ ,/atutes 7#db ,u4,s4,c4 #aihc7;b772 & 7#b7 ! t]m riot has ! mean+ giv5 ! t]m 9 section #bajb ( title #ah1 ,unit$ ,/ates ,code4 7b7 ,requir$ protection ( individuals & prop]ty ,a ,/ate or unit ( local gov]nm5t %all n be eligible = any major disa/] assi/ance "u title ,,iv or em]g5cy assi/ance "u title ,v "u a major disa/] or em]g5cy decl>ation1 respectively1 relat+ to a riot or o!r civil unre/ )9 ! jurisdiction unless ! ,/ate or unit ( local gov]nm5t takes all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation caus$ by unlawful acts occurr+ z "p ( ! riot or unre/ )9 ! jurisdiction ( ! ,/ate or unit ( local gov]nm5t1 z ! case may be4 7c7 ,failure ,to protect describ$ ,= purposes ( subsection 7b71 a ,/ate or unit ( local gov]nm5t %all be consid]$ to h fail$ to take all reasonable /eps to protect individuals f physical injury & prop]ty f depr$ation only if-- 7#a7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t prohibits law en=cem5t (fic]s f tak+ law en=cem5t action t w\ld prev5t or mat]ially mitigate physical injury or prop]ty depr$ation caus$ by or relat$ to a riot = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7#b7 a s5ior (ficial1 gov]n+ body1 or policy f ! ,/ate or unit ( local gov]nm5t e/abli%$ or recogniz$1 :e!r =mally or in=mally1 a law en=cem5t free zone = any reason o!r ?an to prev5t imm95t h>m to ! safety ( law en=cem5t (fic]s2 7#c7 ! ,/ate or unit ( local gov]nm5t has a cu/om or policy n to prosecute an individual :o engages 9 unlawful activity z "p ( a riot2 or 7#d7 ! ,/ate or unit ( local gov]nm5t decl9es to prosecute an individual :o engages 9 unlawful activity z "p ( a riot because ! unlawful activity is relat$ to or associat$ ) expression ( spee* protect$ by ! ,fir/ ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates4 7d7 ,rule ( con/ruction ,no?+ 9 ?is section %all be con/ru$ to limit ! eligibility ( an individual or private entity to receive major disa/] assi/ance "u title ,,iv or em]g5cy assi/ance "u title ,v4 4 #fjc4 ,above-!-l9e d$uction = *>itable contributions = individuals n itemiz+ d$uctions 7a7 ,9 g5]al ,p>agraph 7#bb7 ( section #fb7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#bb7 ,*>itable contributions = individuals n itemiz+ d$uctions 7,a7 ,9 g5]al ,9 ! case ( an individual :o does n elect to itemize d$uctions = ! taxable ye>1 ! d$uction all[$ by section #agj ) respect to *>itable contributions 7z def9$ 9 section #agj7;c77 made dur+ ! p]iod beg9n+ on ,janu>y #a1 #bjbj1 & end+ on ,decemb] #ca1 #bjba4 7,b7 ,limitation ,! d$uction to :i* subp>agraph 7,a7 applies = any taxable ye> %all n exce$ an am\nt equal to #a_/c ( ! am\nt ( ! /&>d d$uction ) respect to su* individual = su* taxable ye>4 4 7b7 ,con=m+ am5dm5t ,section #fb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subsection 7f74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to *>itable contributions 7z def9$ 9 section #agj7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 made aft] ,decemb] #ca1 #bjah4 #fjd4 ,sunset ( ,,c>es ,act sp5d+ 7a7 ,9 g5]al ,! ,,c>es ,act 7,public ,law #aaf-acf7 is am5d$-- 7#a7 9 division ,a-- 7,a7 9 section #aajg7;a7 7#ae ,u4,s4,c4 #ijjf7;a77-- 7i7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ ,septemb] #cj1 #bjba & ins]t+ ,decemb] #ca1 #bjbj2 & 7ii7 9 p>agraph 7#c71 by /rik+ 1 to rema9 available until ,septemb] #cj1 #bjbd12 7,b7 9 section #baaj7;g7 7#ae ,u4,s4,c4 #ijbh7;g771 by /rik+ )\t fiscal ye> limitation & ins]t+ until ,decemb] #ca1 #bjbj2 7,c7 9 section #baae 7#ae ,u4,s4,c4 #ijca71 by /rik+ )\t fiscal ye> limitation & ins]t+ until ,decemb] #ca1 #bjbj2 7,d7 9 section #bbja7;f71 by /rik+ ,septemb] #cj1 #bjba ea* place x appe>s & ins]t+ ,decemb] #ca1 #bjbj2 7,e7 9 section #cead7;b7 7#db ,u4,s4,c4 #abeja note71 by /rik+ = ! fiscal ye> end+ ,septemb] #cj1 #bjba & ins]t+ until ,decemb] #ca1 #bjbj2 7,f7 9 section #djah7;g77#b7 7#ae ,u4,s4,c4 #ijec7;g77#b771 by /rik+ until exp5d$ & ins]t+ until ,decemb] #ca1 #bjbj2 & 7,g7 9 section #djbg 7#ae ,u4,s4,c4 #ijfa7-- 7i7 9 subsection 7a71 by ins]t+ 1 to rema9 available until ,decemb] #ca1 #bjbj be=e ! p]iod at ! end2 & 7ii7 by /rik+ subsection 7c7 & ins]t+ ! foll[+3 7#c7 ,availability ,am\nts made available "u section #djjc7;b7 %all rema9 available until ,decemb] #ca1 #bjbj4 2 & 7#b7 9 division ,b-- 7,a7 by /rik+ available until exp5d$ ea* place x appe>s except 9 ! matt] "u ! head+ ,sal>ies & ,exp5ses "u ! head+ ,h\se ( ,repres5tatives 9 title ,,ix & ins]t+ available until ,decemb] #ca1 #bjbj2 7,b7 by /rik+ available until ,septemb] #cj1 #bjba ea* place x appe>s & ins]t+ available until ,decemb] #ca1 #bjbj2 7,c7 by /rik+ available ?r\gh ,septemb] #cj1 #bjba ea* place x appe>s & ins]t+ available until ,decemb] #ca1 #bjbj2 7,d7 by /rik+ available until ,septemb] #cj1 #bjbb ea* place x appe>s except 9 ! matt] "u ! head+ h\s+ opportunities = p]sons ) aids "u ! head+ ,community ,plann+ & ,developm5t "u ! head+ ,,dep>tm5t ,,( ,,h\s+ ,,& ,,urban ,,developm5t 9 title ,,xii & ins]t+ available until ,decemb] #ca1 #bjbj2 7,e7 by /rik+ available until ,septemb] #cj1 #bjbd ea* place x appe>s & ins]t+ available until ,decemb] #ca1 #bjbj2 7,f7 9 title ,,iii-- 7i7 9 ! matt] "u ! head+ ,def5se ,heal? ,program "u ! head+ ,,o!r ,,dep>tm5t ,,( ,,def5se ,,programs1 by /rik+ available = obligation until ,septemb] #cj1 #bjba & ins]t+ available until ,decemb] #ca1 #bjbj2 & 7ii7 9 section #acjjb1 by /rik+ available = obligation until ,septemb] #cj1 #bjba & ins]t+ available until ,decemb] #ca1 #bjbj2 7,g7 9 title ,,viii-- 7i7 by /rik+ available ?r\gh ,septemb] #cj1 #bjbb ea* place x appe>s & ins]t+ available until ,decemb] #ca1 #bjbj2 & 7ii7 9 ! matt] "u ! head+ program managem5t "u ! head+ ,c5t]s = ,m$ic>e ,m$icaid ,s]vices "u ! head+ ,,dep>tm5t ,,( ,heal? & ,human ,s]vices1 by /rik+ available ?r\gh ,septemb] #cj1 #bjbc & ins]t+ available until ,decemb] #ca1 #bjbj2 7,h7 9 ! matt] "u ! head+ ,sal>ies & ,exp5ses "u ! head+ ,h\se ( ,repres5tatives 9 title ,,ix1 by /rik+ except t #e1jjj1jjj %all rema9 available until exp5d$12 & 7,i7 9 title ,,xii-- 7i7 by /rik+ available until ,septemb] #cj1 #bjbc ea* place x appe>s & ins]t+ available until ,decemb] #ca1 #bjbj2 & 7ii7 9 ! matt] "u ! head+ h\s+ opportunities = p]sons ) aids "u ! head+ ,community ,plann+ & ,developm5t "u ! head+ ,,dep>tm5t ,,( ,,h\s+ ,,& ,,urban ,,developm5t1 by /rik+ except t am\nts allocat$ pursuant to section #hed7;c77#e7 ( su* ,act %all rema9 available until ,septemb] #cj1 #bjbb14 7b7 ,o!r laws am5d$ by ! ,,c>es ,act 7#a7 ,section #b7;a77#e77;,b7 ( ! ,railroad ,unemploym5t ,insurance ,act 7#de ,u4,s4,c4 #ceb7;a77#e77;,b77 is am5d$ by /rik+ until exp5d$ & ins]t+ until ,decemb] #ca1 #bjbj4 7#b7 ,section #ccj7r77#f7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bed;b7r77#f77 is am5d$ by ins]t+ 1 to rema9 available until ,decemb] #ca1 #bjbj1 aft] = fiscal ye> #bjbj4 7#c7 ,section #gdd,m7f77#a7 ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act 7#ba ,u4,s4,c4 #cgi;j-#gb7;f77#a77 is am5d$ 9 ! second s5t5ce by /rik+ until exp5d$ & ins]t+ until ,decemb] #ca1 #bjbj4 7#d7 ,section #fja7;f77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #hja7;f77#c77 is am5d$ by /rik+ until exp5d$ & ins]t+ until ,decemb] #ca1 #bjbj4 7c7 ,sav+s provision ,not)/&+ any provision ( ! ,,c>es ,act 7,public ,law #aaf-acf71 or an am5dm5t made by t ,act1 any am\nts made available "u su* ,act or an am5dm5t made by su* ,act %all rema9 available until ! e>li] (-- 7#a7 ! date specifi$ 9 su* ,act or ! am5dm5t made by su* ,act2 or 7#b7 ,decemb] #ca1 #bjbj4 #fje4 ,sunset ( programs & facilities ( ! ,f$]al ,res]ve ,on ,decemb] #ca1 #bjbj1 ! foll[+ programs or facilities %all t]m9ate3 7#a7 ,! ,municipal ,liquidity ,facility4 7#b7 ,! ,ma9 ,/reet ,l5d+ ,program4 7#c7 ,! ,comm]cial ,pap] ,fund+ ,facility4 7#d7 ,! ,prim>y ,deal] ,cr$it ,facility4 7#e7 ,! ,money ,m>ket ,mutual ,fund ,liquidity ,facility4 7#f7 ,! ,prim>y ,m>ket ,corporate ,cr$it ,facility4 7#g7 ,! ,second>y ,m>ket ,corporate ,cr$it ,facility4 7#h7 ,! ,t]m ,asset-,back$ ,securities ,loan ,facility4 7#i7 ,! ,pay*eck ,protection ,program ,liquidity ,facility4 7#aj7 ,! ,c5tral ,bank ,liquidity ,swaps4 7#aa7 ,! ,tempor>y ,=eign ,int]national ,monet>y ,au?orities ,repo ,facility4