,in the ,senate of the ,united ,states1 ,march #f 7legislative day1 ,march #e71 #bjba4 ,amendment3 ,that the bill from the ,house of ,representatives 7,h4,r4 #acai7 entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #e41 do pass with the following ,strike all after the first word and insert the following3 #a4 ,short title ,this ,act may be cited as the ,american ,rescue ,plan ,act of #bjba4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4,sec4 #b4 ,table of contents4,,title ,i--,committee on ,agriculture1 ,nutrition1 and ,forestry,subtitle ,a--,agriculture,sec4 #ajja4 ,food supply chain and agriculture pandemic response4,sec4 #ajjb4 ,emergency rural development grants for rural health care4,sec4 #ajjc4 ,pandemic program administration funds4,sec4 #ajjd4 ,funding for the ,,usda ,office of ,inspector ,general for oversight of ,,covid-#ai-related programs4,sec4 #ajje4 ,farm loan assistance for socially disadvantaged farmers and ranchers4,sec4 #ajjf4 ,,usda assistance and support for socially disadvantaged farmers1 ranchers1 forest land owners and operators1 and groups4,sec4 #ajjg4 ,use of the ,commodity ,credit ,corporation for commodities and associated expenses4,subtitle ,b--,nutrition,sec4 #aaja4 ,supplemental nutrition assistance program4,sec4 #aajb4 ,additional assistance for ,,snap online purchasing and technology improvements4,sec4 #aajc4 ,additional funding for nutrition assistance programs4,sec4 #aajd4 ,commodity supplemental food program4,sec4 #aaje4 ,improvements to ,,wic benefits4,sec4 #aajf4 ,,wic program modernization4,sec4 #aajg4 ,meals and supplements reimbursements for individuals who have not attained the age of #be4,sec4 #aajh4 ,pandemic ,,ebt program4,,title ,,ii--,committee on ,health1 ,education1 ,labor1 and ,pensions,subtitle ,a--,education matters,p,a,r,t #a--;,department of ,education,sec4 #bjja4 ,elementary and ,secondary ,school ,emergency ,relief ,fund4,sec4 #bjjb4 ,emergency assistance to non-public schools4,sec4 #bjjc4 ,higher ,education ,emergency ,relief ,fund4,sec4 #bjjd4 ,maintenance of effort and maintenance of equity4,sec4 #bjje4 ,outlying areas4,sec4 #bjjf4 ,gallaudet ,university4,sec4 #bjjg4 ,student aid administration4,sec4 #bjjh4 ,howard ,university4,sec4 #bjji4 ,national ,technical ,institute for the ,deaf4,sec4 #bjaj4 ,institute of ,education ,sciences4,sec4 #bjaa4 ,program administration4,sec4 #bjab4 ,office of ,inspector ,general4,sec4 #bjac4 ,modification of revenue requirements for proprietary institutions of higher education4,sec4 #bjad4 ,funding for the ,individuals with ,disabilities ,education ,act4,,part #b--,miscellaneous,sec4 #bjba4 ,national ,endowment for the ,arts4,sec4 #bjbb4 ,national ,endowment for the ,humanities4,sec4 #bjbc4 ,institute of ,museum and ,library ,services4,subtitle ,b--,labor matters,sec4 #baja4 ,funding for ,department of ,labor worker protection activities4,subtitle ,c--,human services and community supports,sec4 #bbja4 ,child ,care and ,development ,block ,grant ,program4,sec4 #bbjb4 ,child ,care ,stabilization4,sec4 #bbjc4 ,head ,start4,sec4 #bbjd4 ,programs for survivors4,sec4 #bbje4 ,child abuse prevention and treatment4,sec4 #bbjf4 ,corporation for ,national and ,community ,service and the ,national ,service ,trust4,subtitle ,d--,public health,sec4 #bcja4 ,funding for ,,covid-#ai vaccine activities at the ,centers for ,disease ,control and ,prevention4,sec4 #bcjb4 ,funding for vaccine confidence activities4,sec4 #bcjc4 ,funding for supply chain for ,,covid-#ai vaccines1 therapeutics1 and medical supplies4,sec4 #bcjd4 ,funding for ,,covid-#ai vaccine1 therapeutic1 and device activities at the ,food and ,drug ,administration4,sec4 #bcje4 ,reduced cost-sharing4,subtitle ,e--,testing,sec4 #bdja4 ,funding for ,,covid-#ai testing1 contact tracing1 and mitigation activities4,sec4 #bdjb4 ,funding for ,,sars-,co,v-#b genomic sequencing and surveillance4,sec4 #bdjc4 ,funding for global health4,sec4 #bdjd4 ,funding for data modernization and forecasting center4,subtitle ,f--,public health workforce,sec4 #beja4 ,funding for public health workforce4,sec4 #bejb4 ,funding for ,medical ,reserve ,corps4,subtitle ,g--,public health investments,sec4 #bfja4 ,funding for community health centers and community care4,sec4 #bfjb4 ,funding for ,national ,health ,service ,corps4,sec4 #bfjc4 ,funding for ,nurse ,corps4,sec4 #bfjd4 ,funding for teaching health centers that operate graduate medical education4,sec4 #bfje4 ,funding for family planning4,subtitle ,h--,mental health and substance use disorder,sec4 #bgja4 ,funding for block grants for community mental health services4,sec4 #bgjb4 ,funding for block grants for prevention and treatment of substance abuse4,sec4 #bgjc4 ,funding for mental health and substance use disorder training for health care professionals1 paraprofessionals1 and public safety officers4,sec4 #bgjd4 ,funding for education and awareness campaign encouraging healthy work conditions and use of mental health and substance use disorder services by health care professionals4,sec4 #bgje4 ,funding for grants for health care providers to promote mental health among their health professional workforce4,sec4 #bgjf4 ,funding for community-based funding for local substance use disorder services4,sec4 #bgjg4 ,funding for community-based funding for local behavioral health needs4,sec4 #bgjh4 ,funding for the ,national ,child ,traumatic ,stress ,network4,sec4 #bgji4 ,funding for ,project ,,aware4,sec4 #bgaj4 ,funding for youth suicide prevention4,sec4 #bgaa4 ,funding for behavioral health workforce education and training4,sec4 #bgab4 ,funding for pediatric mental health care access4,sec4 #bgac4 ,funding for expansion grants for certified community behavioral health clinics4,subtitle ,i--,exchange grant program,sec4 #bhja4 ,establishing a grant program for ,exchange modernization4,subtitle ,j--,continued assistance to rail workers,sec4 #bija4 ,additional enhanced benefits under the ,railroad ,unemployment ,insurance ,act4,sec4 #bijb4 ,extended unemployment benefits under the ,railroad ,unemployment ,insurance ,act4,sec4 #bijc4 ,extension of waiver of the #g-;day waiting period for benefits under the ,railroad ,unemployment ,insurance ,act4,sec4 #bijd4 ,railroad ,retirement ,board and ,office of the ,inspector ,general funding4,subtitle ,k--,ratepayer protection,sec4 #biaa4 ,funding for ,,liheap4,sec4 #biab4 ,funding for water assistance program4,subtitle ,l--,assistance for older americans1 grandfamilies1 and kinship families,sec4 #biba4 ,supporting older americans and their families4,sec4 #bibb4 ,national ,technical ,assistance ,center on ,grandfamilies and ,kinship ,families4,,title ,,iii--,committee on ,banking1 ,housing1 and ,urban ,affairs,subtitle ,a--,defense ,production ,act of #aiej,sec4 #caja4 ,,covid-#ai emergency medical supplies enhancement4,subtitle ,b--,housing ,provisions,sec4 #cbja4 ,emergency rental assistance4,sec4 #cbjb4 ,emergency housing vouchers4,sec4 #cbjc4 ,emergency assistance for rural housing4,sec4 #cbjd4 ,housing counseling4,sec4 #cbje4 ,homelessness assistance and supportive services program4,sec4 #cbjf4 ,homeowner ,assistance ,fund4,sec4 #cbjg4 ,relief measures for section #ejb and #ejd direct loan borrowers4,sec4 #cbjh4 ,fair housing activities4,subtitle ,c--,small ,business 7,,ssbci7,sec4 #ccja4 ,state ,small ,business ,credit ,initiative4,subtitle ,d--,public ,transportation ,sec4 #cdja4 ,federal ,transit ,administration grants4,,title ,,iv--,committee on ,homeland ,security and ,governmental ,affairs,sec4 #djja4 ,emergency ,federal ,employee ,leave ,fund4,sec4 #djjb4 ,funding for the ,government ,accountability ,office4,sec4 #djjc4 ,pandemic ,response ,accountability ,committee funding availability4,sec4 #djjd4 ,funding for the ,white ,house4,sec4 #djje4 ,federal ,emergency ,management ,agency appropriation4,sec4 #djjf4 ,funeral assistance4,sec4 #djjg4 ,emergency food and shelter program funding4,sec4 #djjh4 ,humanitarian relief4,sec4 #djji4 ,cybersecurity and ,infrastructure ,security ,agency4,sec4 #djaj4 ,appropriation for the ,united ,states ,digital ,service4,sec4 #djaa4 ,appropriation for the ,technology ,modernization ,fund4,sec4 #djab4 ,appropriation for the ,federal ,citizen ,services ,fund4,sec4 #djac4 ,,afg and ,,safer program funding4,sec4 #djad4 ,emergency management performance grant funding4,sec4 #djae4 ,extension of reimbursement authority for ,federal contractors4,sec4 #djaf4 ,eligibility for workers' compensation benefits for ,federal employees diagnosed with ,,covid-#ai4,,title ,v--,committee on ,small ,business and ,entrepreneurship,sec4 #ejja4 ,modifications to paycheck protection program4,sec4 #ejjb4 ,targeted ,,eidl advance4,sec4 #ejjc4 ,support for restaurants4,sec4 #ejjd4 ,community navigator pilot program4,sec4 #ejje4 ,shuttered venue operators4,sec4 #ejjf4 ,direct appropriations4,,title ,,vi--,committee on ,environment and ,public ,works,sec4 #fjja4 ,economic adjustment assistance4,sec4 #fjjb4 ,funding for pollution and disparate impacts of the ,,covid-#ai pandemic4,sec4 #fjjc4 ,united ,states ,fish and ,wildlife ,service4,,title ,,vii--,committee on ,commerce1 ,science1 and ,transportation,subtitle ,a--,transportation and ,infrastructure,sec4 #gaja4 ,grants to the ,national ,railroad ,passenger ,corporation4,sec4 #gajb4 ,relief for airports4,sec4 #gajc4 ,emergency ,,faa ,employee ,leave ,fund4,sec4 #gajd4 ,emergency ,,tsa ,employee ,leave ,fund4,subtitle ,b--,aviation ,manufacturing ,jobs ,protection,sec4 #gbja4 ,definitions4,sec4 #gbjb4 ,payroll support program4,subtitle ,c--,airlines,sec4 #gcja4 ,air ,transportation ,payroll ,support ,program ,extension4,subtitle ,d--,consumer ,protection and ,commerce ,oversight,sec4 #gdja4 ,funding for consumer product safety fund to protect consumers from potentially dangerous products related to ,,covid-#ai4,sec4 #gdjb4 ,funding for ,e-,rate support for emergency educational connections and devices4,sec4 #gdjc4 ,funding for ,department of ,commerce ,inspector ,general4,sec4 #gdjd4 ,federal ,trade ,commission funding for ,,covid-#ai related work4,subtitle ,e--,science and ,technology,sec4 #geja4 ,national ,institute of ,standards and ,technology4,sec4 #gejb4 ,national ,science ,foundation4,subtitle ,f--,corporation for ,public ,broadcasting,sec4 #gfja4 ,support for the ,corporation for ,public ,broadcasting4,,title ,,viii--,committee on ,veterans' ,affairs ,sec4 #hjja4 ,funding for claims and appeals processing4,sec4 #hjjb4 ,funding availability for medical care and health needs4,sec4 #hjjc4 ,funding for supply chain modernization4,sec4 #hjjd4 ,funding for ,state homes4,sec4 #hjje4 ,funding for the ,department of ,veterans ,affairs ,office of ,inspector ,general4,sec4 #hjjf4 ,covid-#ai veteran rapid retraining assistance program4,sec4 #hjjg4 ,prohibition on copayments and cost sharing for veterans during emergency relating to ,,covid-#ai4,sec4 #hjjh4 ,emergency ,department of ,veterans ,affairs ,employee ,leave ,fund4,,title ,,ix--,committee on ,finance,subtitle ,a--,crisis ,support for ,unemployed ,workers,p,a,r,t #a--;,extension of ,,cares ,act ,unemployment ,provisions,sec4 #ijaa4 ,extension of ,pandemic ,unemployment ,assistance4,sec4 #ijab4 ,extension of emergency unemployment relief for governmental entities and nonprofit organizations4,sec4 #ijac4 ,extension of ,federal ,pandemic ,unemployment ,compensation4,sec4 #ijad4 ,extension of full ,federal funding of the first week of compensable regular unemployment for ,states with no waiting week4,sec4 #ijae4 ,extension of emergency ,state staffing flexibility4,sec4 #ijaf4 ,extension of pandemic emergency unemployment compensation4,sec4 #ijag4 ,extension of temporary financing of short-time compensation payments in ,states with programs in law4,sec4 #ijah4 ,extension of temporary financing of short-time compensation agreements for ,states without programs in law4,,part #b--;,extension of ,,ffcra ,unemployment ,provisions,sec4 #ijba4 ,extension of temporary assistance for ,states with advances4,sec4 #ijbb4 ,extension of full ,federal funding of extended unemployment compensation4,,part #c--;,department of ,labor ,funding for ,timely1 ,accurate1 and ,equitable ,payment,sec4 #ijca4 ,funding for administration4,sec4 #ijcb4 ,funding for fraud prevention1 equitable access1 and timely payment to eligible workers4,,part #d--,other provisions,sec4 #ijda4 ,extension of limitation on excess business losses of noncorporate taxpayers4,sec4 #ijdb4 ,suspension of tax on portion of unemployment compensation4,subtitle ,b--,emergency assistance to families through home visiting programs,sec4 #iaja4 ,emergency assistance to families through home visiting programs4,subtitle ,c--,emergency ,assistance to ,children and ,families,sec4 #ibja4 ,pandemic ,emergency ,assistance4,subtitle ,d--,elder ,justice and ,support ,guarantee,sec4 #icja4 ,additional funding for aging and disability services programs4,subtitle ,e--,support to ,skilled ,nursing ,facilities in ,response to ,,covid-#ai,sec4 #idja4 ,providing for infection control support to skilled nursing facilities through contracts with quality improvement organizations4,sec4 #idjb4 ,funding for strike teams for resident and employee safety in skilled nursing facilities4,subtitle ,f--,preserving health benefits for workers,sec4 #ieja4 ,preserving health benefits for workers4,subtitle ,g--,promoting ,economic ,security,p,a,r,t #a--bjba recovery rebates to individuals,sec4 #ifja4 #bjba recovery rebates to individuals4,,part #b--;,child tax credit,sec4 #ifaa4 ,child tax credit improvements for #bjba4,sec4 #ifab4 ,application of child tax credit in possessions4,,part #c--;,earned income tax credit,sec4 #ifba4 ,strengthening the earned income tax credit for individuals with no qualifying children4,sec4 #ifbb4 ,taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements4,sec4 #ifbc4 ,credit allowed in case of certain separated spouses4,sec4 #ifbd4 ,modification of disqualified investment income test4,sec4 #ifbe4 ,application of earned income tax credit in possessions of the ,united ,states4,sec4 #ifbf4 ,temporary special rule for determining earned income for purposes of earned income tax credit4,,part #d--;,dependent care assistance,sec4 #ifca4 ,refundability and enhancement of child and dependent care tax credit4,sec4 #ifcb4 ,increase in exclusion for employer-provided dependent care assistance4,,part #e--;,credits for paid sick and family leave,sec4 #ifda4 ,payroll credits4,sec4 #ifdb4 ,credit for sick leave for certain self-employed individuals4,sec4 #ifdc4 ,credit for family leave for certain self-employed individuals4,,part #f--;,employee ,retention ,credit,sec4 #ifea4 ,extension of employee retention credit4,,part #g--,premium tax credit,sec4 #iffa4 ,improving affordability by expanding premium assistance for consumers4,sec4 #iffb4 ,temporary modification of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit4,sec4 #iffc4 ,application of premium tax credit in case of individuals receiving unemployment compensation during #bjba4,,part #h--,miscellaneous provisions,sec4 #ifga4 ,repeal of election to allocate interest1 etc4 on worldwide basis4,sec4 #ifgb4 ,tax treatment of targeted ,,eidl advances4,sec4 #ifgc4 ,tax treatment of restaurant revitalization grants4,sec4 #ifgd4 ,modification of exceptions for reporting of third party network transactions4,sec4 #ifge4 ,modification of treatment of student loan forgiveness4,subtitle ,h--,pensions,sec4 #igja4 ,temporary delay of designation of multiemployer plans as in endangered1 critical1 or critical and declining status4,sec4 #igjb4 ,temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for #bjbj or #bjba4,sec4 #igjc4 ,adjustments to funding standard account rules4,sec4 #igjd4 ,special financial assistance program for financially troubled multiemployer plans4,sec4 #igje4 ,extended amortization for single employer plans4,sec4 #igjf4 ,extension of pension funding stabilization percentages for single employer plans4,sec4 #igjg4 ,modification of special rules for minimum funding standards for community newspaper plans4,sec4 #igjh4 ,expansion of limitation on excessive employee remuneration4,subtitle ,i--,child care for workers,sec4 #ihja4 ,child care assistance4,subtitle ,j--,medicaid ,sec4 #ihaa4 ,mandatory coverage of ,,covid-#ai vaccines and administration and treatment under ,medicaid4,sec4 #ihab4 ,modifications to certain coverage under ,medicaid for pregnant and postpartum women4,sec4 #ihac4 ,state option to provide qualifying community-based mobile crisis intervention services4,sec4 #ihad4 ,temporary increase in ,,fmap for medical assistance under ,state ,medicaid plans which begin to expend amounts for certain mandatory individuals4,sec4 #ihae4 ,extension of #ajj percent ,federal medical assistance percentage to ,urban ,indian ,health ,organizations and ,native ,hawaiian ,health ,care ,systems4,sec4 #ihaf4 ,sunset of limit on maximum rebate amount for single source drugs and innovator multiple source drugs4,sec4 #ihag4 ,additional support for ,medicaid home and community-based services during the ,,covid-#ai emergency4,sec4 #ihah4 ,funding for ,state strike teams for resident and employee safety in nursing facilities4,sec4 #ihai4 ,special rule for the period of a declared public health emergency related to coronavirus4,subtitle ,k--,children's ,health ,insurance ,program,sec4 #ihba4 ,mandatory coverage of ,,covid-#ai vaccines and administration and treatment under ,,chip4,sec4 #ihbb4 ,modifications to certain coverage under ,,chip for pregnant and postpartum women4,subtitle ,l--,medicare,sec4 #ihca4 ,floor on the ,medicare area wage index for hospitals in all-urban ,states4,sec4 #ihcb4 ,secretarial authority to temporarily waive or modify application of certain ,medicare requirements with respect to ambulance services furnished during certain emergency periods4,sec4 #ihcc4 ,funding for ,office of ,inspector ,general4,subtitle ,m--,coronavirus ,state and ,local ,fiscal ,recovery ,funds,sec4 #iija4 ,coronavirus ,state and ,local ,fiscal ,recovery ,funds4,subtitle ,n--,other provisions,sec4 #iiaa4 ,funding for providers relating to ,,covid-#ai4,sec4 #iiab4 ,extension of customs user fees4,,title ,x--,committee on ,foreign ,relations,sec4 #ajjja4 ,department of ,state operations4,sec4 #ajjjb4 ,united ,states ,agency for ,international ,development operations4,sec4 #ajjjc4 ,global response4,sec4 #ajjjd4 ,humanitarian response4,sec4 #ajjje4 ,multilateral assistance4,,title ,,xi--,committee on ,indian ,affairs,sec4 #aajja4 ,indian ,health ,service4,sec4 #aajjb4 ,bureau of ,indian ,affairs4,sec4 #aajjc4 ,housing assistance and supportive services programs for ,native ,americans4,sec4 #aajjd4 ,,covid-#ai response resources for the preservation and maintenance of ,native ,american languages4,sec4 #aajje4 ,bureau of ,indian ,education4,sec4 #aajjf4 ,american ,indian1 ,native ,hawaiian1 and ,alaska ,native education4 ,i ,committee on ,agriculture1 ,nutrition1 and ,forestry ,a ,agriculture #ajja4 ,food supply chain and agriculture pandemic response 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,agriculture for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #d1jjj1jjj1jjj1 to remain available until expended1 to carry out this section4 7b7 ,use of funds ,the ,secretary of ,agriculture shall use the amounts made available pursuant to subsection 7a7-- 7#a7 to purchase food and agricultural commodities2 7#b7 to purchase and distribute agricultural commodities 7including fresh produce1 dairy1 seafood1 eggs1 and meat7 to individuals in need1 including through delivery to nonprofit organizations and through restaurants and other food related entities1 as determined by the ,secretary1 that may receive1 store1 process1 and distribute food items2 7#c7 to make grants and loans for small or midsized food processors or distributors1 seafood processing facilities and processing vessels1 farmers markets1 producers1 or other organizations to respond to ,,covid-#ai1 including for measures to protect workers against ,,covid-#ai2 and 7#d7 to make loans and grants and provide other assistance to maintain and improve food and agricultural supply chain resiliency4 7c7 ,animal health 7#a7 ,,covid-#ai animal surveillance ,the ,secretary of ,agriculture shall conduct monitoring and surveillance of susceptible animals for incidence of ,,sars-,co,v-#b4 7#b7 ,funding ,out of the amounts made available under subsection 7a71 the ,secretary shall use #cjj1jjj1jjj to carry out this subsection4 7d7 ,overtime fees 7#a7 ,small establishment2 very small establishment definitions ,the terms small establishment and very small establishment have the meaning given those terms in the final rule entitled ,pathogen ,reduction2 ,hazard ,analysis and ,critical ,control ,point 7,,haccp7 ,systems published in the ,federal ,register on ,july #be1 #aiif 7#fa ,fed4 ,reg4 #chhjf74 7#b7 ,overtime inspection cost reduction ,notwithstanding section #ajgjc of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #bbai;a71 the ,act of ,june #e1 #aidh 7#ba ,u4,s4,c4 #fie71 section #be of the ,poultry ,products ,inspection ,act 7#ba ,u4,s4,c4 #dfh71 and section #bd of the ,egg ,products ,inspection ,act 7#ba ,u4,s4,c4 #ajec71 and any regulations promulgated by the ,department of ,agriculture implementing such provisions of law and subject to the availability of funds under paragraph 7#c71 the ,secretary of ,agriculture shall reduce the amount of overtime inspection costs borne by federally-inspected small establishments and very small establishments engaged in meat1 poultry1 or egg products processing and subject to the requirements of the ,federal ,meat ,inspection ,act 7#ba ,u4,s4,c4 #fja et seq471 the ,poultry ,products ,inspection ,act 7#ba ,u4,s4,c4 #dea et seq471 or the ,egg ,products ,inspection ,act 7#ba ,u4,s4,c4 #ajca et seq471 for inspection activities carried out during the period of fiscal years #bjba through #bjcj4 7#c7 ,funding ,out of the amounts made available under subsection 7a71 the ,secretary shall use #ajj1jjj1jjj to carry out this subsection4 #ajjb4 ,emergency rural development grants for rural health care 7a7 ,grants ,the ,secretary of ,agriculture 7in this section referred to as the ,secretary7 shall use the funds made available by this section to establish an emergency pilot program for rural development not later than #aej days after the date of enactment of this ,act to provide grants to eligible applicants 7as defined in section #cegj4fa7;a7 of title #g1 ,code of ,federal ,regulations7 to be awarded by the ,secretary based on rural development needs related to the ,,covid-#ai pandemic4 7b7 ,uses ,an eligible applicant to whom a grant is awarded under this section may use the grant funds for costs1 including those incurred prior to the issuance of the grant1 as determined by the ,secretary1 of facilities which primarily serve rural areas 7as defined in section #cdc7;a77#ac77;,c7 of the ,consolidated ,farm and ,rural ,development ,act 7#g ,u4,s4,c4 #aiia7;a77#ac77;,c771 which are located in a rural area1 the median household income of the population to be served by which is less than the greater of the poverty line or the applicable percentage 7determined under section #cegj4fc7;b7 of title #g1 ,code of ,federal ,regulations7 of the ,state nonmetropolitan median household income1 and for which the performance of any construction work completed with grant funds shall meet the condition set forth in section #ijjc7;f7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajc7;f771 to-- 7#a7 increase capacity for vaccine distribution2 7#b7 provide medical supplies to increase medical surge capacity2 7#c7 reimburse for revenue lost during the ,,covid-#ai pandemic1 including revenue losses incurred prior to the awarding of the grant2 7#d7 increase telehealth capabilities1 including underlying health care information systems2 7#e7 construct temporary or permanent structures to provide health care services1 including vaccine administration or testing2 7#f7 support staffing needs for vaccine administration or testing2 and 7#g7 engage in any other efforts to support rural development determined to be critical to address the ,,covid-#ai pandemic1 including nutritional assistance to vulnerable individuals1 as approved by the ,secretary4 7c7 ,funding ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 to carry out this section1 of which not more than #c percent may be used by the ,secretary for administrative purposes and not more than #b percent may be used by the ,secretary for technical assistance as defined in section #cjf7;a77#bf7 of the ,consolidated ,farm and ,rural ,development ,act 7#g ,u4,s4,c4 #aibf7;a77#bf774 #ajjc4 ,pandemic program administration funds ,in addition to amounts otherwise available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #dg1ejj1jjj1 to remain available until expended1 for necessary administrative expenses associated with carrying out this subtitle4 #ajjd4 ,funding for the ,,usda ,office of ,inspector ,general for oversight of ,,covid-#ai-related programs ,in addition to amounts otherwise made available1 there is appropriated to the ,office of the ,inspector ,general of the ,department of ,agriculture for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #b1ejj1jjj1 to remain available until ,september #cj1 #bjbb1 for audits1 investigations1 and other oversight activities of projects and activities carried out with funds made available to the ,department of ,agriculture related to the ,,covid-#ai pandemic4 #ajje4 ,farm loan assistance for socially disadvantaged farmers and ranchers 7a7 ,payments 7#a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of amounts in the ,treasury not otherwise appropriated1 such sums as may be necessary1 to remain available until expended1 for the cost of loan modifications and payments under this section4 7#b7 ,payments ,the ,secretary shall provide a payment in an amount up to #abj percent of the outstanding indebtedness of each socially disadvantaged farmer or rancher as of ,january #a1 #bjba1 to pay off the loan directly or to the socially disadvantaged farmer or rancher 7or a combination of both71 on each-- 7,a7 direct farm loan made by the ,secretary to the socially disadvantaged farmer or rancher2 and 7,b7 farm loan guaranteed by the ,secretary the borrower of which is the socially disadvantaged farmer or rancher4 7b7 ,definitions ,in this section3 7#a7 ,farm loan ,the term farm loan means-- 7,a7 a loan administered by the ,farm ,service ,agency under subtitle ,a1 ,b1 or ,c of the ,consolidated ,farm and ,rural ,development ,act 7#g ,u4,s4,c4 #aibb et seq472 and 7,b7 a ,commodity ,credit ,corporation ,farm ,storage ,facility ,loan4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture4 7#c7 ,socially disadvantaged farmer or rancher ,the term socially disadvantaged farmer or rancher has the meaning given the term in section #beja7;a7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #bbgi7;a774 #ajjf4 ,,usda assistance and support for socially disadvantaged farmers1 ranchers1 forest land owners and operators1 and groups 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,agriculture for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1jaj1jjj1jjj1 to remain available until expended1 to carry out this section4 7b7 ,assistance ,the ,secretary of ,agriculture shall use the amounts made available pursuant to subsection 7a7 for purposes described in this subsection by-- 7#a7 using not less than #e percent of the total amount of funding provided under subsection 7a7 to provide outreach1 mediation1 financial training1 capacity building training1 cooperative development training and support1 and other technical assistance on issues concerning food1 agriculture1 agricultural credit1 agricultural extension1 rural development1 or nutrition to socially disadvantaged farmers1 ranchers1 or forest landowners1 or other members of socially disadvantaged groups2 7#b7 using not less than #e percent of the total amount of funding provided under subsection 7a7 to provide grants and loans to improve land access for socially disadvantaged farmers1 ranchers1 or forest landowners1 including issues related to heirs' property in a manner as determined by the ,secretary2 7#c7 using not less than #j4e percent of the total amount of funding provided under subsection 7a7 to fund the activities of one or more equity commissions that will address racial equity issues within the ,department of ,agriculture and its programs2 7#d7 using not less than #e percent of the total amount of funding provided under subsection 7a7 to support and supplement agricultural research1 education1 and extension1 as well as scholarships and programs that provide internships and pathways to ,federal employment1 by-- 7,a7 using not less than #a percent of the total amount of funding provided under subsection 7a7 at colleges or universities eligible to receive funds under the ,act of ,august #cj1 #ahij 7commonly known as the ,second ,morrill ,act7 7#g ,u4,s4,c4 #cba et seq471 including ,tuskegee ,university2 7,b7 using not less than #a percent of the total amount of funding provided under subsection 7a7 at #aiid ,institutions 7as defined in section #ecb of the ,equity in ,educational ,land-,grant ,status ,act of #aiid 7#g ,u4,s4,c4 #cja note2 ,public ,law #ajc-chb772 7,c7 using not less than #a percent of the total amount of funding provided under subsection 7a7 at ,alaska ,native serving institutions and ,native ,hawaiian serving institutions eligible to receive grants under subsections 7a7 and 7b71 respectively1 of section #adai;,b of the ,national ,agricultural ,research1 ,extension1 and ,teaching ,policy ,act of #aigg 7#g ,u4,s4,c4 #caef72 7,d7 using not less than #a percent of the total amount of funding provided under subsection 7a7 at ,hispanic-serving institutions eligible to receive grants under section #adee of the ,national ,agricultural ,research1 ,extension1 and ,teaching ,policy ,act of #aigg 7#g ,u4,s4,c4 #cbda72 and 7,e7 using not less than #a percent of the total amount of funding provided under subsection 7a7 at the insular area institutions of higher education located in the territories of the ,united ,states1 as referred to in section #adhi of the ,national ,agricultural ,research1 ,extension1 and ,teaching ,policy ,act of #aigg 7#g ,u4,s4,c4 #ccfa72 and 7#e7 using not less than #e percent of the total amount of funding provided under subsection 7a7 to provide financial assistance to socially disadvantaged farmers1 ranchers1 or forest landowners that are former farm loan borrowers that suffered related adverse actions or past discrimination or bias in ,department of ,agriculture programs1 as determined by the ,secretary4 7c7 ,definitions ,in this section3 7#a7 ,nonindustrial private forest land ,the term nonindustrial private forest land has the meaning given the term in section #abja7;a77#ah7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chja7;a77#ah774 7#b7 ,socially disadvantaged farmer1 rancher1 or forest landowner ,the term socially disadvantaged farmer1 rancher1 or forest landowner means a farmer1 rancher1 or owner or operator of nonindustrial private forest land who is a member of a socially disadvantaged group4 7#c7 ,socially disadvantaged group ,the term socially disadvantaged group has the meaning given the term in section #beja7;a7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #bbgi7;a774 #ajjg4 ,use of the ,commodity ,credit ,corporation for commodities and associated expenses ,in addition to amounts otherwise made available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hjj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to use the ,commodity ,credit ,corporation to acquire and make available commodities under section #djf7;b7 of the ,food for ,peace ,act 7#g ,u4,s4,c4 #agcf7;b77 and for expenses under such section4 ,b ,nutrition #aaja4 ,supplemental nutrition assistance program 7a7 ,value of benefits ,section #gjb7;a7 of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 is amended by striking ,june #cj1 #bjba and inserting ,september #cj1 #bjba4 7b7 ,,snap administrative expenses ,in addition to amounts otherwise available1 there is hereby appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #a1aej1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 with amounts to be obligated for each of fiscal years #bjba1 #bjbb1 and #bjbc1 for the costs of ,state administrative expenses associated with carrying out this section and administering the supplemental nutrition assistance program established under the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaa et seq471 of which-- 7#a7 #ae1jjj1jjj shall be for necessary expenses of the ,secretary of ,agriculture 7in this section referred to as the ,secretary7 for management and oversight of the program2 and 7#b7 #a1ace1jjj1jjj shall be for the ,secretary to make grants to each ,state agency for each of fiscal years #bjba through #bjbc as follows3 7,a7 #ge percent of the amounts available shall be allocated to ,states based on the share of each ,state of households that participate in the supplemental nutrition assistance program as reported to the ,department of ,agriculture for the most recent #ab-month period for which data are available1 adjusted by the ,secretary 7as of the date of the enactment of this ,act7 for participation in disaster programs under section #e7;h7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;h772 and 7,b7 #be percent of the amounts available shall be allocated to ,states based on the increase in the number of households that participate in the supplemental nutrition assistance program as reported to the ,department of ,agriculture over the most recent #ab-month period for which data are available1 adjusted by the ,secretary 7as of the date of the enactment of this ,act7 for participation in disaster programs under section #e7;h7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;h774 #aajb4 ,additional assistance for ,,snap online purchasing and technology improvements 7a7 ,funding ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #be1jjj1jjj to remain available through ,september #cj1 #bjbf1 to carry out this section4 7b7 ,use of funds ,the ,secretary of ,agriculture may use the amounts made available pursuant to subsection 7a7-- 7#a7 to make technological improvements to improve online purchasing in the supplemental nutrition assistance program established under the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaa et seq472 7#b7 to modernize electronic benefit transfer technology2 7#c7 to support the mobile technologies demonstration projects and the use of mobile technologies authorized under section #g7;h77#ad7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaf7;h77#ad772 and 7#d7 to provide technical assistance to educate retailers on the process and technical requirements for the online acceptance of the supplemental nutrition assistance program benefits1 for mobile payments1 and for electronic benefit transfer modernization initiatives4 #aajc4 ,additional funding for nutrition assistance programs ,section #gjd of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 is amended-- 7#a7 by striking ,in addition and inserting the following3 7a7 ,,covid-#ai response funding ,in addition 2 and 7#b7 by adding at the end the following-- 7b7 ,additional funding ,in addition to any other funds made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj to remain available until ,september #cj1 #bjbg1 for the ,secretary of ,agriculture to provide grants to the ,commonwealth of ,northern ,mariana ,islands1 ,puerto ,rico1 and ,american ,samoa for nutrition assistance1 of which #cj1jjj1jjj shall be available to provide grants to the ,commonwealth of ,northern ,mariana ,islands for such assistance4 4 #aajd4 ,commodity supplemental food program ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #cg1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for activities authorized by section #d7;a7 of the ,agriculture and ,consumer ,protection ,act of #aigc 7#g ,u4,s4,c4 #fab;c note74 #aaje4 ,improvements to ,,wic benefits 7a7 ,definitions ,in this section3 7#a7 ,applicable period ,the term applicable period means a period-- 7,a7 beginning after the date of enactment of this ,act1 as selected by a ,state agency2 and 7,b7 ending not later than the earlier of-- 7i7 #d months after the date described in subparagraph 7,a72 or 7ii7 ,september #cj1 #bjba4 7#b7 ,cash-value voucher ,the term cash-value voucher has the meaning given the term in section #bdf4b of title #g1 ,code of ,federal ,regulations 7as in effect on the date of the enactment of this ,act74 7#c7 ,program ,the term program means the special supplemental nutrition program for women1 infants1 and children established by section #ag of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf74 7#d7 ,qualified food package ,the term qualified food package means each of the following food packages 7as defined in section #bdf4aj7;e7 of title #g1 ,code of ,federal ,regulations 7as in effect on the date of the enactment of this ,act773 7,a7 ,food package ,,iii-,participants with qualifying conditions4 7,b7 ,food ,package ,,iv-,children #a through #d years4 7,c7 ,food ,package ,v-,pregnant and partially 7mostly7 breastfeeding women4 7,d7 ,food ,package ,,vi-,postpartum women4 7,e7 ,food ,package ,,vii-,fully breastfeeding4 7#e7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture4 7#f7 ,state agency ,the term ,state agency has the meaning given the term in section #ag7;b7 of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf7;b774 7b7 ,authority to increase amount of cash-value voucher ,during the public health emergency declared by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj1 with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai71 and in response to challenges relating to that public health emergency1 the ,secretary may1 in carrying out the program1 increase the amount of a cash-value voucher under a qualified food package to an amount that is less than or equal to #ce4 7c7 ,application of increased amount of cash-value voucher to ,state agencies 7#a7 ,notification ,an increase to the amount of a cash-value voucher under subsection 7b7 shall apply to any ,state agency that notifies the ,secretary of-- 7,a7 the intent to use that increased amount1 without further application2 and 7,b7 the applicable period selected by the ,state agency during which that increased amount shall apply4 7#b7 ,use of increased amount ,a ,state agency that makes a notification to the ,secretary under paragraph 7#a7 shall use the increased amount described in that paragraph-- 7,a7 during the applicable period described in that notification2 and 7,b7 only during a single applicable period4 7d7 ,sunset ,the authority of the ,secretary under subsection 7b71 and the authority of a ,state agency to increase the amount of a cash-value voucher under subsection 7c71 shall terminate on ,september #cj1 #bjba4 7e7 ,funding ,in addition to amounts otherwise made available1 there is appropriated to the ,secretary1 out of funds in the ,treasury not otherwise appropriated1 #dij1jjj1jjj to carry out this section1 to remain available until ,september #cj1 #bjbb4 #aajf4 ,,wic program modernization ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,agriculture1 out of amounts in the ,treasury not otherwise appropriated1 #cij1jjj1jjj for fiscal year #bjba1 to remain available until ,september #cj1 #bjbd1 to carry out outreach1 innovation1 and program modernization efforts1 including appropriate waivers and flexibility1 to increase participation in and redemption of benefits under programs established under section #ag of the ,child ,nutrition ,act of #aiff 7#g ,u4,s4,c4 #adca71 except that such waivers may not relate to the content of the ,,wic ,food ,packages 7as defined in section #bdf4aj7;e7 of title #g1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act771 or the nondiscrimination requirements under section #bdf4h of title #g1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act74 #aajg4 ,meals and supplements reimbursements for individuals who have not attained the age of #be 7a7 ,program for at-risk school children ,beginning on the date of enactment of this section1 notwithstanding paragraph 7#a77;,a7 of section #ag7r7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agff7r771 during the ,,covid-#ai public health emergency declared under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d71 the ,secretary shall reimburse institutions that are emergency shelters under such section #ag7r7 7#db ,u4,s4,c4 #agff7r77 for meals and supplements served to individuals who1 at the time of such service-- 7#a7 have not attained the age of #be2 and 7#b7 are receiving assistance1 including non-residential assistance1 from such emergency shelter4 7b7 ,participation by emergency shelters ,beginning on the date of enactment of this section1 notwithstanding paragraph 7#e77;,a7 of section #ag7t7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agff7t771 during the ,,covid-#ai public health emergency declared under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d71 the ,secretary shall reimburse emergency shelters under such section #ag7t7 7#db ,u4,s4,c4 #agff7t77 for meals and supplements served to individuals who1 at the time of such service have not attained the age of #be4 7c7 ,definitions ,in this section3 7#a7 ,emergency shelter ,the term emergency shelter has the meaning given the term under section #ag7t77#a7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agff7t77#a774 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture4 #aajh4 ,pandemic ,,ebt program ,section #aaja of the ,families ,first ,coronavirus ,response ,act 7#g ,u4,s4,c4 #bjaa note2 ,public ,law #aaf-abg7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking ,during fiscal years #bjbj and #bjba and inserting ,in any school year in which there is a public health emergency designation2 and 7,b7 by inserting or in a covered summer period following a school session after in session2 7#b7 in subsection 7g71 by striking ,during fiscal year #bjbj1 the and inserting ,the2 7#c7 in subsection 7h77#a7-- 7,a7 by inserting either after at least #a child enrolled in such a covered child care facility and2 and 7,b7 by inserting or a ,department of ,agriculture grant-funded nutrition assistance program in the ,commonwealth of the ,northern ,mariana ,islands1 ,puerto ,rico1 or ,american ,samoa before shall be eligible to receive assistance2 7#d7 by redesignating subsections 7i7 and 7j7 as subsections 7j7 and 7k71 respectively2 7#e7 by inserting after subsection 7h7 the following3 7i7 ,emergencies during summer ,the ,secretary of ,agriculture may permit a ,state agency to extend a ,state agency plan approved under subsection 7b7 for not more than #ij days for the purpose of operating the plan during a covered summer period1 during which time schools participating in the school lunch program under the ,richard ,b4 ,russell ,national ,school ,lunch ,act or the school breakfast program under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc 7 and covered child care facilities shall be deemed closed for purposes of this section4 2 7#f7 in subsection 7j7 7as so redesignated7-- 7,a7 by redesignating paragraphs 7#b7 through 7#f7 as paragraphs 7#c7 through 7#g71 respectively2 7,b7 by inserting after paragraph 7#a7 the following3 7#b7 ,covered summer period ,the term covered summer period means a summer period that follows a school year during which there was a public health emergency designation4 2 and 7,c7 in paragraph 7#e7 7as so redesignated71 by striking or another coronavirus with pandemic potential2 and 7#g7 in subsection 7k7 7as so redesignated71 by inserting ,federal agencies1 before ,state agencies4 ,,ii ,committee on ,health1 ,education1 ,labor1 and ,pensions ,a ,education matters #a ,department of ,education #bjja4 ,elementary and ,secondary ,school ,emergency ,relief ,fund 7a7 ,in general ,in addition to amounts otherwise available through the ,education ,stabilization ,fund1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #abb1ggd1hjj1jjj1 to remain available through ,september #cj1 #bjbc1 to carry out this section4 7b7 ,grants ,from funds provided under subsection 7a71 the ,secretary shall-- 7#a7 use #hjj1jjj1jjj for the purposes of identifying homeless children and youth and providing homeless children and youth with-- 7,a7 wrap-around services in light of the challenges of ,,covid-#ai2 and 7,b7 assistance needed to enable homeless children and youth to attend school and participate fully in school activities2 and 7#b7 from the remaining amounts1 make grants to each ,state educational agency in accordance with this section4 7c7 ,allocations to ,states ,the amount of each grant under subsection 7b7 shall be allocated by the ,secretary to each ,state in the same proportion as each ,state received under part ,a of title ,i of the ,elementary and ,secondary ,education ,act of #aife in the most recent fiscal year4 7d7 ,subgrants to local educational agencies 7#a7 ,in general ,each ,state shall allocate not less than #ij percent of the grant funds awarded to the ,state under this section as subgrants to local educational agencies 7including charter schools that are local educational agencies7 in the ,state in proportion to the amount of funds such local educational agencies and charter schools that are local educational agencies received under part ,a of title ,i of the ,elementary and ,secondary ,education ,act of #aife in the most recent fiscal year4 7#b7 ,availability of ,funds ,each ,state shall make allocations under paragraph 7#a7 to local educational agencies in an expedited and timely manner and1 to the extent practicable1 not later than #fj days after the receipt of such funds4 7e7 ,uses of funds ,a local educational agency that receives funds under this section-- 7#a7 shall reserve not less than #bj percent of such funds to address learning loss through the implementation of evidence-based interventions1 such as summer learning or summer enrichment1 extended day1 comprehensive afterschool programs1 or extended school year programs1 and ensure that such interventions respond to students' academic1 social1 and emotional needs and address the disproportionate impact of the coronavirus on the student subgroups described in section #aaaa7;b77#b77;,b77xi7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa7;b77#b77;,b77xi771 students experiencing homelessness1 and children and youth in foster care2 and 7#b7 shall use the remaining funds for any of the following3 7,a7 ,any activity authorized by the ,elementary and ,secondary ,education ,act of #aife4 7,b7 ,any activity authorized by the ,individuals with ,disabilities ,education ,act4 7,c7 ,any activity authorized by the ,adult ,education and ,family ,literacy ,act4 7,d7 ,any activity authorized by the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf4 7,e7 ,coordination of preparedness and response efforts of local educational agencies with ,state1 local1 ,tribal1 and territorial public health departments1 and other relevant agencies1 to improve coordinated responses among such entities to prevent1 prepare for1 and respond to coronavirus4 7,f7 ,activities to address the unique needs of low-income children or students1 children with disabilities1 ,english learners1 racial and ethnic minorities1 students experiencing homelessness1 and foster care youth1 including how outreach and service delivery will meet the needs of each population4 7,g7 ,developing and implementing procedures and systems to improve the preparedness and response efforts of local educational agencies4 7,h7 ,training and professional development for staff of the local educational agency on sanitation and minimizing the spread of infectious diseases4 7,i7 ,purchasing supplies to sanitize and clean the facilities of a local educational agency1 including buildings operated by such agency4 7,j7 ,planning for1 coordinating1 and implementing activities during long-term closures1 including providing meals to eligible students1 providing technology for online learning to all students1 providing guidance for carrying out requirements under the ,individuals with ,disabilities ,education ,act and ensuring other educational services can continue to be provided consistent with all ,federal1 ,state1 and local requirements4 7,k7 ,purchasing educational technology 7including hardware1 software1 and connectivity7 for students who are served by the local educational agency that aids in regular and substantive educational interaction between students and their classroom instructors1 including low-income students and children with disabilities1 which may include assistive technology or adaptive equipment4 7,l7 ,providing mental health services and supports1 including through the implementation of evidence-based full-service community schools4 7,m7 ,planning and implementing activities related to summer learning and supplemental afterschool programs1 including providing classroom instruction or online learning during the summer months and addressing the needs of low-income students1 children with disabilities1 ,english learners1 migrant students1 students experiencing homelessness1 and children in foster care4 7,n7 ,addressing learning loss among students1 including low-income students1 children with disabilities1 ,english learners1 racial and ethnic minorities1 students experiencing homelessness1 and children and youth in foster care1 of the local educational agency1 including by-- 7i7 administering and using high-quality assessments that are valid and reliable1 to accurately assess students' academic progress and assist educators in meeting students' academic needs1 including through differentiating instruction2 7ii7 implementing evidence-based activities to meet the comprehensive needs of students2 7iii7 providing information and assistance to parents and families on how they can effectively support students1 including in a distance learning environment2 and 7iv7 tracking student attendance and improving student engagement in distance education4 7,o7 ,school facility repairs and improvements to enable operation of schools to reduce risk of virus transmission and exposure to environmental health hazards1 and to support student health needs4 7,p7 ,inspection1 testing1 maintenance1 repair1 replacement1 and upgrade projects to improve the indoor air quality in school facilities1 including mechanical and non-mechanical heating1 ventilation1 and air conditioning systems1 filtering1 purification and other air cleaning1 fans1 control systems1 and window and door repair and replacement4 7,q7 ,developing strategies and implementing public health protocols including1 to the greatest extent practicable1 policies in line with guidance from the ,centers for ,disease ,control and ,prevention for the reopening and operation of school facilities to effectively maintain the health and safety of students1 educators1 and other staff4 7,r7 ,other activities that are necessary to maintain the operation of and continuity of services in local educational agencies and continuing to employ existing staff of the local educational agency4 7f7 ,state funding ,with funds not otherwise allocated under subsection 7d71 a ,state-- 7#a7 shall reserve not less than #e percent of the total amount of grant funds awarded to the ,state under this section to carry out1 directly or through grants or contracts1 activities to address learning loss by supporting the implementation of evidence-based interventions1 such as summer learning or summer enrichment1 extended day1 comprehensive afterschool programs1 or extended school year programs1 and ensure that such interventions respond to students' academic1 social1 and emotional needs and address the disproportionate impact of the coronavirus on the student subgroups described in section #aaaa7;b77#b77;,b77xi7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa7;b77#b77;,b77xi771 students experiencing homelessness1 and children and youth in foster care1 including by providing additional support to local educational agencies to fully address such impacts2 7#b7 shall reserve not less than #a percent of the total amount of grant funds awarded to the ,state under this section to carry out1 directly or through grants or contracts1 the implementation of evidence-based summer enrichment programs1 and ensure such programs respond to students' academic1 social1 and emotional needs and address the disproportionate impact of the coronavirus on the student populations described in section #aaaa7;b77#b77;,b77xi7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa7;b77#b77;,b77xi771 students experiencing homelessness1 and children and youth in foster care2 7#c7 shall reserve not less than #a percent of the total amount of grant funds awarded to the ,state under this section to carry out1 directly or through grants or contracts1 the implementation of evidence-based comprehensive afterschool programs1 and ensure such programs respond to students' academic1 social1 and emotional needs and address the disproportionate impact of the coronavirus on the student populations described in section #aaaa7;b77#b77;,b77xi7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa7;b77#b77;,b77xi771 students experiencing homelessness1 and children and youth in foster care2 and 7#d7 may reserve not more than one-half of #a percent of the total amount of grant funds awarded to the ,state under this section for administrative costs and the remainder for emergency needs as determined by the ,state educational agency to address issues responding to coronavirus1 which may be addressed through the use of grants or contracts4 7g7 ,reallocation ,a ,state shall return to the ,secretary any funds received under this section that the ,state does not award within #a year of receiving such funds and the ,secretary shall reallocate such funds to the remaining ,states in accordance with subsection 7c74 7h7 ,definitions ,in this section-- 7#a7 the terms child1 children with disabilities1 distance education1 elementary school1 ,english learner1 evidence-based1 secondary school1 local educational agency1 parent1 ,secretary1 ,state educational agency1 and technology have the meanings given those terms in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja72 7#b7 the term full-service community school has the meaning given that term in section #dfbb7b7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gbgb7b772 and 7#c7 the term ,state means each of the #ej ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico4 7i7 ,safe return to in-person instruction 7#a7 ,in general ,a local educational agency receiving funds under this section shall develop and make publicly available on the local educational agency's website1 not later than #cj days after receiving the allocation of funds described in paragraph 7d77#a71 a plan for the safe return to in-person instruction and continuity of services4 7#b7 ,comment period ,before making the plan described in paragraph 7#a7 publicly available1 the local educational agency shall seek public comment on the plan and take such comments into account in the development of the plan4 7#c7 ,previous plans ,if a local educational agency has developed a plan for the safe return to in-person instruction before the date of enactment of this ,act that meets the requirements described in paragraphs 7#a7 and 7#b71 such plan shall be deemed to satisfy the requirements under this subsection4 #bjjb4 ,emergency assistance to non-public schools 7a7 ,in general ,in addition to amounts otherwise available through the ,emergency ,assistance to ,non-,public ,schools ,program1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #b1gej1jjj1jjj1 to remain available through ,september #cj1 #bjbc1 for making allocations to ,governors under the ,emergency ,assistance to ,non-,public ,schools ,program to provide services or assistance to non-public schools that enroll a significant percentage of low-income students and are most impacted by the qualifying emergency4 7b7 ,limitations ,funds provided under subsection 7a7 shall not be used to provide reimbursements to any non-public school4 #bjjc4 ,higher ,education ,emergency ,relief ,fund ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ci1ehd1egj1jjj1 to remain available through ,september #cj1 #bjbc1 for making allocations to institutions of higher education in accordance with the same terms and conditions of section #cad of the ,coronavirus ,response and ,relief ,supplemental ,appropriations ,act1 #bjba 7division ,m of ,public ,law #aaf-bfj71 except that-- 7#a7 subsection 7a77#a7 of such section #cad shall be applied by substituting #ia percent for #hi percent2 7#b7 subsection 7a77#b7 of such section #cad shall be applied-- 7,a7 in the matter preceding subparagraph 7,a71 by substituting under the heading ,higher ,education in the ,department of ,education ,appropriations ,act1 #bjbj for in the ,further ,consolidated ,appropriations ,act1 #bjbj 7,public ,law #aaf-id72 and 7,b7 in subparagraph 7,b71 by substituting under the heading ,higher ,education in the ,department of ,education ,appropriations ,act1 #bjbj for in the ,further ,consolidated ,appropriations ,act1 #bjbj 7,public ,law #aaf-id72 7#c7 an institution that receives an allocation apportioned in accordance with clause 7iii7 of subsection 7a77#b77;,a7 of such section #cad that has a total endowment size of less than #a1jjj1jjj 7including an institution that does not have an endowment7 shall be treated by the ,secretary as having a total endowment size of #a1jjj1jjj for the purposes of such clause 7iii72 7#d7 subsection 7a77#d7 of such section #cad shall be applied by substituting #a percent for #c percent2 7#e7 except as provided in paragraphs 7#g7 and 7#i7 of subsection 7d7 of such section #cad1 an institution shall use a portion of funds received under this section to-- 7,a7 implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines2 and 7,b7 conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student1 or other circumstances1 described in section #dgi;,a of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgtt72 7#f7 the following shall not apply to funds provided or received in accordance with this section-- 7,a7 subsection 7b7 of such section #cad2 7,b7 paragraph 7#b7 of subsection 7c7 of such section #cad2 7,c7 paragraphs 7#a71 7#b71 7#d71 7#e71 7#f71 and 7#h7 of subsection 7d7 of such section #cad2 7,d7 subsections 7e7 and 7f7 of such section #cad2 and 7,e7 section #caf of the ,coronavirus ,response and ,relief ,supplemental ,appropriations ,act1 #bjba 7division ,m of ,public ,law #aaf-bfj72 and 7#g7 an institution that receives an allocation under this section apportioned in accordance with subparagraphs 7,a7 through 7,d7 of subsection 7a77#a7 of such section #cad shall use not less than #ej percent of such allocation to provide emergency financial aid grants to students in accordance with subsection 7c77#c7 of such section #cad4 #bjjd4 ,maintenance of effort and maintenance of equity 7a7 ,state maintenance of effort 7#a7 ,in general ,as a condition of receiving funds under section #bjja1 a ,state shall maintain support for elementary and secondary education1 and for higher education 7which shall include ,state funding to institutions of higher education and ,state need-based financial aid1 and shall not include support for capital projects or for research and development or tuition and fees paid by students71 in each of fiscal years #bjbb and #bjbc at least at the proportional levels of such ,state's support for elementary and secondary education and for higher education relative to such ,state's overall spending1 averaged over fiscal years #bjag1 #bjah1 and #bjai4 7#b7 ,waiver ,for the purpose of relieving fiscal burdens incurred by ,states in preventing1 preparing for1 and responding to the coronavirus1 the ,secretary of ,education may waive any maintenance of effort requirements associated with the ,education ,stabilization ,fund4 7b7 ,state maintenance of equity 7#a7 ,high-need local educational agencies ,as a condition of receiving funds under section #bjja1 a ,state educational agency shall not1 in fiscal year #bjbb or #bjbc1 reduce ,state funding 7as calculated on a per-pupil basis7 for any high-need local educational agency in the ,state by an amount that exceeds the overall per-pupil reduction in ,state funds1 if any1 across all local educational agencies in such ,state in such fiscal year4 7#b7 ,highest poverty local educational agencies ,notwithstanding paragraph 7#a71 as a condition of receiving funds under section #bjja1 a ,state educational agency shall not1 in fiscal year #bjbb or #bjbc1 reduce ,state funding 7as calculated on a per-pupil basis7 for any highest poverty local educational agency below the level of funding 7as calculated on a per-pupil basis7 provided to each such local educational agency in fiscal year #bjai4 7c7 ,local educational agency maintenance of equity for high-poverty schools 7#a7 ,in general ,as a condition of receiving funds under section #bjja1 a local educational agency shall not1 in fiscal year #bjbb or #bjbc-- 7,a7 reduce per-pupil funding 7from combined ,state and local funding7 for any high-poverty school served by such local educational agency by an amount that exceeds-- 7i7 the total reduction in local educational agency funding 7from combined ,state and local funding7 for all schools served by the local educational agency in such fiscal year 7if any72 divided by 7ii7 the number of children enrolled in all schools served by the local educational agency in such fiscal year2 or 7,b7 reduce per-pupil1 full-time equivalent staff in any high-poverty school by an amount that exceeds-- 7i7 the total reduction in full-time equivalent staff in all schools served by such local educational agency in such fiscal year 7if any72 divided by 7ii7 the number of children enrolled in all schools served by the local educational agency in such fiscal year4 7#b7 ,exception ,paragraph 7#a7 shall not apply to a local educational agency in fiscal year #bjbb or #bjbc that meets at least #a of the following criteria in such fiscal year3 7,a7 ,such local educational agency has a total enrollment of less than #a1jjj students4 7,b7 ,such local educational agency operates a single school4 7,c7 ,such local educational agency serves all students within each grade span with a single school4 7,d7 ,such local educational agency demonstrates an exceptional or uncontrollable circumstance1 such as unpredictable changes in student enrollment or a precipitous decline in the financial resources of such agency1 as determined by the ,secretary of ,education4 7d7 ,definitions ,in this section3 7#a7 ,elementary education2 secondary education ,the terms elementary education and secondary education have the meaning given such terms under ,state law4 7#b7 ,highest poverty local educational agency ,the term highest poverty local educational agency means a local educational agency that is among the group of local educational agencies in the ,state that-- 7,a7 in rank order1 have the highest percentages of economically disadvantaged students in the ,state1 on the basis of the most recent satisfactory data available from the ,department of ,commerce 7or1 for local educational agencies for which no such data are available1 such other data as the ,secretary of ,education determines are satisfactory72 and 7,b7 collectively serve not less than #bj percent of the ,state's total enrollment of students served by all local educational agencies in the ,state4 7#c7 ,high-need local educational agency ,the term high-need local educational agency means a local educational agency that is among the group of local educational agencies in the ,state that-- 7,a7 in rank order1 have the highest percentages of economically disadvantaged students in the ,state1 on the basis of the most recent satisfactory data available from the ,department of ,commerce 7or1 for local educational agencies for which no such data are available1 such other data as the ,secretary of ,education determines are satisfactory72 and 7,b7 collectively serve not less than #ej percent of the ,state's total enrollment of students served by all local educational agencies in the ,state4 7#d7 ,high-poverty school 7,a7 ,in general ,the term high-poverty school means1 with respect to a school served by a local educational agency1 a school that is in the highest quartile of schools served by such local educational agency based on the percentage of economically disadvantaged students served1 as determined by the ,state in accordance with subparagraph 7,b74 7,b7 ,determination ,in making the determination under subparagraph 7,a71 a ,state shall select a measure of poverty established for the purposes of this paragraph by the ,secretary of ,education and apply such measure consistently to all schools in the ,state4 7#e7 ,overall per-pupil reduction in ,state funds ,the term overall per-pupil reduction in ,state funds means1 with respect to a fiscal year-- 7,a7 the amount of any reduction in the total amount of ,state funds provided to all local educational agencies in the ,state in such fiscal year compared to the total amount of such funds provided to all local educational agencies in the ,state in the previous fiscal year2 divided by 7,b7 the aggregate number of children enrolled in all schools served by all local educational agencies in the ,state in the fiscal year for which the determination is being made4 7#f7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico4 #bjje4 ,outlying areas ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hej1jjj1jjj1 to remain available through ,september #cj1 #bjbc1 for the ,secretary of ,education to allocate awards to the outlying areas on the basis of their respective needs1 as determined by the ,secretary1 to be allocated not more than #cj calendar days after the date of enactment of this ,act4 #bjjf4 ,gallaudet ,university ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ai1bej1jjj1 to remain available through ,september #cj1 #bjbc1 for the ,kendall ,demonstration ,elementary ,school1 the ,model ,secondary ,school for the ,deaf1 and ,gallaudet ,university to prevent1 prepare for1 and respond to coronavirus1 including to defray expenses associated with coronavirus 7including lost revenue1 reimbursement for expenses already incurred1 technology costs associated with a transition to distance education1 faculty and staff trainings1 and payroll7 and to provide financial aid grants to students1 which may be used for any component of the student's cost of attendance4 #bjjg4 ,student aid administration ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ia1acj1jjj1 to remain available through ,september #cj1 #bjbc1 for ,student ,aid ,administration within the ,department of ,education to prevent1 prepare for1 and respond to coronavirus including direct outreach to students and borrowers about financial aid1 economic impact payments1 means-tested benefits1 unemployment assistance1 and tax benefits1 for which the students and borrowers may be eligible4 #bjjh4 ,howard ,university ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ce1jjj1jjj1 to remain available through ,september #cj1 #bjbc1 for ,howard ,university to prevent1 prepare for1 and respond to coronavirus1 including to defray expenses associated with coronavirus 7including lost revenue1 reimbursement for expenses already incurred1 technology costs associated with a transition to distance education1 faculty and staff trainings1 and payroll7 and to provide financial aid grants to students1 which may be used for any component of the student's cost of attendance4 #bjji4 ,national ,technical ,institute for the ,deaf ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ai1bej1jjj1 to remain available through ,september #cj1 #bjbc1 for the ,national ,technical ,institute for the ,deaf to prevent1 prepare for1 and respond to coronavirus1 including to defray expenses associated with coronavirus 7including lost revenue1 reimbursement for expenses already incurred1 technology costs associated with a transition to distance education1 faculty and staff training1 and payroll7 and to provide financial aid grants to students1 which may be used for any component of the student's cost of attendance4 #bjaj4 ,institute of ,education ,sciences ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available through ,september #cj1 #bjbc1 for the ,institute of ,education ,sciences to carry out research related to addressing learning loss caused by the coronavirus among the student subgroups described in section #aaaa7;b77#b77;,b77xi7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcaa7;b77#b77;,b77xi77 and students experiencing homelessness and children and youth in foster care1 and to disseminate such findings to ,state educational agencies and local educational agencies and other appropriate entities4 #bjaa4 ,program administration ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ae1jjj1jjj1 to remain available through ,september #cj1 #bjbd1 for ,program ,administration within the ,department of ,education to prevent1 prepare for1 and respond to coronavirus1 and for salaries and expenses necessary to implement this part4 #bjab4 ,office of ,inspector ,general ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1 to remain available until expended1 for the ,office of ,inspector ,general of the ,department of ,education1 for salaries and expenses necessary for oversight1 investigations1 and audits of programs1 grants1 and projects funded under this part carried out by the ,office of ,inspector ,general4 #bjac4 ,modification of revenue requirements for proprietary institutions of higher education 7a7 ,in general ,section #dhg7;a77#bd7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajid7;a77#bd77 is amended by striking funds provided under this title and inserting ,federal funds that are disbursed or delivered to or on behalf of a student to be used to attend such institution 7referred to in this paragraph and subsection 7d7 as ,federal education assistance funds74 7b7 ,implementation of non-federal revenue requirement ,section #dhg7;d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajid7;d77 is amended-- 7#a7 in the subsection heading1 by striking ,non-title ,,iv and inserting ,non-,federal2 and 7#b7 in paragraph 7#a77;,c71 by striking funds for a program under this title and inserting ,federal education assistance funds4 7c7 ,effective date ,the amendments made under this section shall-- 7#a7 be subject to the master calendar requirements under section #dhb of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhi7 and the public involvement and negotiated rulemaking requirements under section #dib of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;a71 except that such negotiated rulemaking shall commence not earlier than ,october #a1 #bjba2 and 7#b7 apply to institutional fiscal years beginning on or after ,january #a1 #bjbc4 #bjad4 ,funding for the ,individuals with ,disabilities ,education ,act 7a7 ,amounts for ,,idea ,there is appropriated to the ,secretary of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated-- 7#a7 #b1ehj1jjj1jjj for grants to ,states under part ,b of the ,individuals with ,disabilities ,education ,act2 7#b7 #bjj1jjj1jjj for preschool grants under section #fai of the ,individuals with ,disabilities ,education ,act2 and 7#c7 #bej1jjj1jjj for programs for infants and toddlers with disabilities under part ,c of the ,individuals with ,disabilities ,education ,act4 7b7 ,general ,provisions ,any amount appropriated under subsection 7a7 is in addition to other amounts appropriated or made available for the applicable purpose4 #b ,miscellaneous #bjba4 ,national ,endowment for the ,arts ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ace1jjj1jjj1 to remain available until expended1 under the ,national ,foundation on the ,arts and the ,humanities ,act of #aife1 as follows3 7#a7 ,forty percent shall be for grants1 and relevant administrative expenses1 to ,state arts agencies and regional arts organizations that support organizations' programming and general operating expenses to cover up to #ajj percent of the costs of the programs which the grants support1 to prevent1 prepare for1 respond to1 and recover from the coronavirus4 7#b7 ,sixty percent shall be for direct grants1 and relevant administrative expenses1 that support organizations' programming and general operating expenses to cover up to #ajj percent of the costs of the programs which the grants support1 to prevent1 prepare for1 respond to1 and recover from the coronavirus4 #bjbb4 ,national ,endowment for the ,humanities ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ace1jjj1jjj1 to remain available until expended1 under the ,national ,foundation on the ,arts and the ,humanities ,act of #aife1 as follows3 7#a7 ,forty percent shall be for grants1 and relevant administrative expenses1 to ,state humanities councils that support humanities organizations' programming and general operating expenses to cover up to #ajj percent of the costs of the programs which the grants support1 to prevent1 prepare for1 respond to1 and recover from the coronavirus4 7#b7 ,sixty percent shall be for direct grants1 and relevant administrative expenses1 that support humanities organizations' programming and general operating expenses to cover up to #ajj percent of the costs of the programs which the grants support1 to prevent1 prepare for1 respond to1 and recover from the coronavirus4 #bjbc4 ,institute of ,museum and ,library ,services ,in addition to amounts otherwise available1 there is appropriated to the ,institute of ,museum and ,library ,services for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bjj1jjj1jjj1 to remain available until expended1 for necessary expenses to carry out museum and library services4 ,the ,director of the ,institute of ,museum and ,library ,services shall award not less than #hi percent of such funds to ,state library administrative agencies by applying the formula in section #bba7;b7 of the ,museum and ,library ,services ,act1 except that-- 7#a7 section #bba7;b77#c77;,a7 of such ,act shall be applied by substituting #b1jjj1jjj for #fhj1jjj and by substituting #bjj1jjj for #fj1jjj2 and 7#b7 section #bba7;b77#c77;,c7 and subsections 7b7 and 7c7 of section #bbc of such ,act shall not apply to funds provided under this section4 ,b ,labor matters #baja4 ,funding for ,department of ,labor worker protection activities 7a7 ,appropriation ,in addition to amounts otherwise made available1 out of any funds in the ,treasury not otherwise appropriated1 there are appropriated to the ,secretary of ,labor for fiscal year #bjba1 #bjj1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for the ,wage and ,hour ,division1 the ,office of ,workers' ,compensation ,programs1 the ,office of the ,solicitor1 the ,mine ,safety and ,health ,administration1 and the ,occupational ,safety and ,health ,administration to carry out ,,covid-#ai related worker protection activities1 and for the ,office of ,inspector ,general for oversight of the ,secretary's activities to prevent1 prepare for1 and respond to ,,covid-#ai4 7b7 ,allocation of ,amounts ,amounts appropriated under subsection 7a7 shall be allocated as follows3 7#a7 ,not less than #ajj1jjj1jjj shall be for the ,occupational ,safety and ,health ,administration1 of which #aj1jjj1jjj shall be for ,susan ,harwood training grants and not less than #e1jjj1jjj shall be for enforcement activities related to ,,covid-#ai at high risk workplaces including health care1 meat and poultry processing facilities1 agricultural workplaces and correctional facilities4 7#b7 #ab1ejj1jjj shall be for the ,office of ,inspector ,general4 ,c ,human services and community supports #bbja4 ,child ,care and ,development ,block ,grant ,program 7a7 ,child care and development block grant funding ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #ad1iij1jjj1jjj1 to remain available through ,september #cj1 #bjba1 to carry out the program authorized under section #feh;,c of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #iheh;a7 without regard to requirements in sections #feh;,e7c77#c77;,e7 or #feh;,g of such ,act 7#db ,u4,s4,c4 #iheh;c7c77#c77;,e71 #iheh;e74 ,payments made to ,states1 territories1 ,indian ,tribes1 and ,tribal organizations from funds made available under this subsection shall be obligated in fiscal year #bjba or the succeeding #b fiscal years4 ,states1 territories1 ,indian ,tribes1 and ,tribal organizations are authorized to use such funds to provide child care assistance to health care sector employees1 emergency responders1 sanitation workers1 and other workers deemed essential during the response to coronavirus by public officials1 without regard to the income eligibility requirements of section #feh,p7#d7 of the ,child ,care and ,development ,block ,grant ,act 7#db ,u4,s4,c4 #ihehn7#d774 7b7 ,administrative costs ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #ce1jjj1jjj1 to remain available through ,september #cj1 #bjbe1 for the costs of providing technical assistance and conducting research and for the administrative costs to carry out this section and section #bbjb of this subtitle4 7c7 ,supplement not supplant ,amounts made available to carry out this section shall be used to supplement and not supplant other ,federal1 ,state1 and local public funds expended to provide child care services for eligible individuals4 #bbjb4 ,child ,care ,stabilization 7a7 ,definitions ,in this section3 7#a7 ,,covid-#ai public health emergency ,the term ,,covid-#ai public health emergency means the public health emergency declared by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj1 with respect to ,,covid-#ai1 including any renewal of the declaration4 7#b7 ,eligible child care provider ,the term eligible child care provider means-- 7,a7 an eligible child care provider as defined in section #feh,p of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #ihehn72 or 7,b7 a child care provider that is licensed1 regulated1 or registered in the ,state1 territory1 or ,indian ,tribe on the date of enactment of this ,act and meets applicable ,state and local health and safety requirements4 7b7 ,child care stabilization funding ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #bc1ige1jjj1jjj1 to remain available through ,september #cj1 #bjba1 for grants under this section in accordance with the ,child ,care and ,development ,block ,grant ,act of #aiij4 7c7 ,grants ,from the amounts appropriated to carry out this section and under the authority of section #feh,o of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #ihehm7 and this section1 the ,secretary shall award to each lead agency a child care stabilization grant1 without regard to the requirements in subparagraphs 7,c7 and 7,e7 of section #feh;,e7c77#c71 and in section #feh;,g1 of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #iheh;c7c77#c71 #iheh;e74 ,such grant shall be allotted in accordance with section #feh,o of the ,child ,care and ,development ,block ,grant ,act of #aiij 7#db ,u4,s4,c4 #ihehm74 7d7 ,state reservations and subgrants 7#a7 ,reservation ,a lead agency for a ,state that receives a child care stabilization grant pursuant to subsection 7c7 shall reserve not more than #aj percent of such grant funds to administer subgrants1 provide technical assistance and support for applying for and accessing the subgrant opportunity1 publicize the availability of the subgrants1 carry out activities to increase the supply of child care1 and provide technical assistance to help child care providers implement policies as described in paragraph 7#b77;,d77i74 7#b7 ,subgrants to qualified child care providers 7,a7 ,in general ,the lead agency shall use the remainder of the grant funds awarded pursuant to subsection 7c7 to make subgrants to qualified child care providers described in subparagraph 7,b71 regardless of such a provider's previous receipt of other ,federal assistance1 to support the stability of the child care sector during and after the ,,covid-#ai public health emergency4 7,b7 ,qualified child care provider ,to be qualified to receive a subgrant under this paragraph1 a provider shall be an eligible child care provider that on the date of submission of an application for the subgrant1 was either-- 7i7 open and available to provide child care services2 or 7ii7 closed due to public health1 financial hardship1 or other reasons relating to the ,,covid-#ai public health emergency4 7,c7 ,subgrant amount ,the amount of such a subgrant to a qualified child care provider shall be based on the provider's stated current operating expenses1 including costs associated with providing or preparing to provide child care services during the ,,covid-#ai public health emergency1 and to the extent practicable1 cover sufficient operating expenses to ensure continuous operations for the intended period of the subgrant4 7,d7 ,application ,the lead agency shall-- 7i7 make available on the lead agency's website an application for qualified child care providers that includes certifications that1 for the duration of the subgrant-- 7,i7 the provider applying will1 when open and available to provide child care services1 implement policies in line with guidance from the corresponding ,state1 ,tribal1 and local authorities1 and in accordance with ,state1 ,tribal1 and local orders1 and1 to the greatest extent possible1 implement policies in line with guidance from the ,centers for ,disease ,control and ,prevention2 7,,ii7 for each employee1 the provider will pay not less than the full compensation1 including any benefits1 that was provided to the employee as of the date of submission of the application for the subgrant 7referred to in this subclause as full compensation71 and will not take any action that reduces the weekly amount of the employee's compensation below the weekly amount of full compensation1 or that reduces the employee's rate of compensation below the rate of full compensation1 including the involuntary furloughing of any employee employed on the date of submission of the application for the subgrant2 and 7,,iii7 the provider will provide relief from copayments and tuition payments for the families enrolled in the provider's program1 to the extent possible1 and prioritize such relief for families struggling to make either type of payment2 and 7ii7 accept and process applications submitted under this subparagraph on a rolling basis1 and provide subgrant funds in advance of provider expenditures1 except as provided in subsection 7e77#b74 7,e7 ,obligation ,the lead agency shall notify the ,secretary if it is unable to obligate at least #ej percent of the funds received pursuant to subsection 7c7 that are available for subgrants described in this paragraph within #i months of the date of enactment of this ,act4 7e7 ,uses of funds 7#a7 ,in general ,a qualified child care provider that receives funds through such a subgrant shall use the funds for at least one of the following3 7,a7 ,personnel costs1 including payroll and salaries or similar compensation for an employee 7including any sole proprietor or independent contractor71 employee benefits1 premium pay1 or costs for employee recruitment and retention4 7,b7 ,rent 7including rent under a lease agreement7 or payment on any mortgage obligation1 utilities1 facility maintenance or improvements1 or insurance4 7,c7 ,personal protective equipment1 cleaning and sanitization supplies and services1 or training and professional development related to health and safety practices4 7,d7 ,purchases of or updates to equipment and supplies to respond to the ,,covid-#ai public health emergency4 7,e7 ,goods and services necessary to maintain or resume child care services4 7,f7 ,mental health supports for children and employees4 7#b7 ,reimbursement ,the qualified child care provider may use the subgrant funds to reimburse the provider for sums obligated or expended before the date of enactment of this ,act for the cost of a good or service described in paragraph 7#a7 to respond to the ,,covid-#ai public health emergency4 7f7 ,supplement not supplant ,amounts made available to carry out this section shall be used to supplement and not supplant other ,federal1 ,state1 and local public funds expended to provide child care services for eligible individuals4 #bbjc4 ,head ,start ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available through ,september #cj1 #bjbb1 to carry out the ,head ,start ,act1 including for ,federal administrative expenses4 ,after reserving funds for ,federal administrative expenses1 the ,secretary shall allocate all remaining amounts to ,head ,start agencies for one-time grants1 and shall allocate to each ,head ,start agency an amount that bears the same ratio to the portion available for allocations as the number of enrolled children served by the ,head ,start agency bears to the number of enrolled children served by all ,head ,start agencies4 #bbjd4 ,programs for survivors 7a7 ,in general ,section #cjc of the ,family ,violence ,prevention and ,services ,act 7#db ,u4,s4,c4 #ajdjc7 is amended by adding at the end the following3 7d7 ,additional funding ,for the purposes of carrying out this title1 in addition to amounts otherwise made available for such purposes1 there are appropriated1 out of any amounts in the ,treasury not otherwise appropriated1 for fiscal year #bjba1 to remain available until expended except as otherwise provided in this subsection1 each of the following3 7#a7 #ahj1jjj1jjj to carry out sections #cja through #cab1 to be allocated in the manner described in subsection 7a77#b71 except that-- 7,a7 a reference in subsection 7a77#b7 to an amount appropriated under subsection 7a77#a7 shall be considered to be a reference to an amount appropriated under this paragraph2 7,b7 the matching requirement in section #cjf7;c77#d7 and condition in section #cjh7;d77#c7 shall not apply2 and 7,c7 each reference in section #cje7;e7 to the end of the following fiscal year shall be considered to be a reference to the end of fiscal year #bjbe2 and 7,d7 funds made available to a ,state in a grant under section #cjf7;a7 and obligated in a timely manner shall be available for expenditure1 by the ,state or a recipient of funds from the grant1 through the end of fiscal year #bjbe2 7#b7 #ah1jjj1jjj to carry out section #cji4 7#c7 #b1jjj1jjj to carry out section #cac1 of which #a1jjj1jjj shall be allocated to support ,indian communities4 4 7b7 ,,covid-#ai public health emergency defined ,in this section1 the term ,,covid-#ai public health emergency means the public health emergency declared by the ,secretary of ,health and ,human ,services under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj1 with respect to ,,covid-#ai1 including any renewal of the declaration4 7c7 ,grants to support culturally specific populations 7#a7 ,in general ,in addition to amounts otherwise made available1 there is appropriated1 out of any amounts in the ,treasury not otherwise appropriated1 to the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary71 #di1ejj1jjj for fiscal year #bjba1 to be available until expended1 to carry out this subsection 7excluding ,federal administrative costs1 for which funds are appropriated under subsection 7e774 7#b7 ,use of funds ,from amounts appropriated under paragraph 7#a71 the ,secretary acting through the ,director of the ,family ,violence ,prevention and ,services ,program1 shall-- 7,a7 support culturally specific community-based organizations to provide culturally specific activities for survivors of sexual assault and domestic violence1 to address emergent needs resulting from the ,,covid-#ai public health emergency and other public health concerns2 and 7,b7 support culturally specific community-based organizations that provide culturally specific activities to promote strategic partnership development and collaboration in responding to the impact of ,,covid-#ai and other public health concerns on survivors of sexual assault and domestic violence4 7d7 ,grants to support survivors of sexual assault 7#a7 ,in general ,in addition to amounts otherwise made available1 there is appropriated1 out of any amounts in the ,treasury not otherwise appropriated1 to the ,secretary1 #aih1jjj1jjj for fiscal year #bjba1 to be available until expended1 to carry out this subsection 7excluding ,federal administrative costs1 for which funds are appropriated under subsection 7e774 7#b7 ,use of funds ,from amounts appropriated under paragraph 7#a71 the ,secretary acting through the ,director of the ,family ,violence ,prevention and ,services ,program1 shall assist rape crisis centers in transitioning to virtual services and meeting the emergency needs of survivors4 7e7 ,administrative costs ,in addition to amounts otherwise made available1 there is appropriated to the ,secretary1 out of any amounts in the ,treasury not otherwise appropriated1 #b1ejj1jjj for fiscal year #bjba1 to remain available until expended1 for the ,federal administrative costs of carrying out subsections 7c7 and 7d74 #bbje4 ,child abuse prevention and treatment ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 the following amounts1 to remain available through ,september #cj1 #bjbc3 7#a7 #bej1jjj1jjj for carrying out the program authorized under section #bja of the ,child ,abuse ,prevention and ,treatment ,act 7#db ,u4,s4,c4 #eaaf71 which shall be allocated without regard to section #bjd7d7 of such ,act 7#db ,u4,s4,c4 #eaaf;d7#d77 and shall be allotted to ,states in accordance with section #bjc of such ,act 7#db ,u4,s4,c4 #eaaf;b71 except that-- 7,a7 in subsection 7b77#a77;,a7 of such section #bjc1 #gj percent shall be deemed to be #ajj percent2 and 7,b7 subsections 7b77#a77;,b7 and 7c7 of such section #bjc shall not apply2 and 7#b7 #ajj1jjj1jjj for carrying out the ,state grant program authorized under section #ajf of the ,child ,abuse ,prevention and ,treatment ,act 7#db ,u4,s4,c4 #eajf;a71 which shall be allocated without regard to section #aab7;a77#b7 of such ,act 7#db ,u4,s4,c4 #eajf;h7a77#b774 #bbjf4 ,corporation for ,national and ,community ,service and the ,national ,service ,trust 7a7 ,corporation for ,national and ,community ,service ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 to the ,corporation for ,national and ,community ,service1 #heb1jjj1jjj1 to remain available through ,september #cj1 #bjbd1 to carry out subsection 7b71 except that amounts to carry out subsection 7b77#g7 shall remain available until ,september #cj1 #bjbf4 7b7 ,allocation of amounts ,amounts provided by subsection 7a7 shall be allocated as follows3 7#a7 ,americorps ,state and ,national #fbj1jjj1jjj shall be used-- 7,a7 to increase the living allowances of participants in national service programs2 and 7,b7 to make funding adjustments to existing 7as of the date of enactment of this ,act7 awards and award new and additional awards to entities to support programs described in paragraphs 7#a77;,b71 7#b77;,b71 7#c77;,b71 7#d77;,b71 and 7#e77;,b7 of subsection 7a71 and subsection 7b77#b71 of section #abb of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abegb71 whether or not the entities are already grant recipients under such provisions on the date of enactment of this ,act1 and notwithstanding section #abb7;a77#a77;,b77vi7 of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abegb7;a77#a77;,b77vi771 by-- 7i7 prioritizing entities serving communities disproportionately impacted by ,,covid-#ai and utilizing culturally competent and multilingual strategies in the provision of services2 and 7ii7 taking into account the diversity of communities and participants served by such entities1 including racial1 ethnic1 socioeconomic1 linguistic1 or geographic diversity4 7#b7 ,state commissions #bj1jjj1jjj shall be used to make adjustments to existing 7as of the date of enactment of this ,act7 awards and new and additional awards1 including awards to ,state ,commissions on ,national and ,community ,service1 under section #abf7;a7 of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abegf7;a774 7#c7 ,volunteer generation fund #bj1jjj1jjj shall be used for expenses authorized under section #eja7;a77#d77;,f7 of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abfha7;a77#d77;,f771 which1 notwithstanding section #aih,p7d77#a77;,b7 of that ,act 7#db ,u4,s4,c4 #abfecp7d77#a77;,b771 shall be for grants awarded by the ,corporation for ,national and ,community ,service on a competitive basis4 7#d7 ,americorps ,vista #hj1jjj1jjj shall be used for the purposes described in section #aja of the ,domestic ,volunteer ,service ,act of #aigc 7#db ,u4,s4,c4 #diea71 including to increase the living allowances of volunteers1 described in section #aje7;b7 of the ,domestic ,volunteer ,service ,act of #aigc 7#db ,u4,s4,c4 #diee7;b774 7#e7 ,national senior service corps #cj1jjj1jjj shall be used for the purposes described in section #bjj of the ,domestic ,volunteer ,service ,act of #aigc 7#db ,u4,s4,c4 #ejjj74 7#f7 ,administrative costs #gc1jjj1jjj shall be used for the ,corporation for ,national and ,community ,service for administrative expenses to carry out programs and activities funded by subsection 7a74 7#g7 ,office of ,inspector ,general #i1jjj1jjj shall be used for the ,office of ,inspector ,general of the ,corporation for ,national and ,community ,service for salaries and expenses necessary for oversight and audit of programs and activities funded by subsection 7a74 7c7 ,national ,service ,trust ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #adh1jjj1jjj1 to remain available until expended1 for administration of the ,national ,service ,trust1 and for payment to the ,trust for the provision of educational awards pursuant to section #ade7;a77#a77;,a7 of the ,national and ,community ,service ,act of #aiij 7#db ,u4,s4,c4 #abfja7;a77#a77;,a774 ,d ,public health #bcja4 ,funding for ,,covid-#ai vaccine activities at the ,centers for ,disease ,control and ,prevention 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #g1ejj1jjj1jjj1 to remain available until expended1 to carry out activities to plan1 prepare for1 promote1 distribute1 administer1 monitor1 and track ,,covid-#ai vaccines4 7b7 ,use of funds ,the ,secretary1 acting through the ,director of the ,centers for ,disease ,control and ,prevention1 and in consultation with other agencies1 as applicable1 shall1 in conducting activities referred to in subsection 7a7-- 7#a7 conduct activities to enhance1 expand1 and improve nationwide ,,covid-#ai vaccine distribution and administration1 including activities related to distribution of ancillary medical products and supplies related to vaccines2 and 7#b7 provide technical assistance1 guidance1 and support to1 and award grants or cooperative agreements to1 ,state1 local1 ,tribal1 and territorial public health departments for enhancement of ,,covid-#ai vaccine distribution and administration capabilities1 including-- 7,a7 the distribution and administration of vaccines licensed under section #cea of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfb7 or authorized under section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;bbb-#c7 and ancillary medical products and supplies related to vaccines2 7,b7 the establishment and expansion1 including staffing support1 of community vaccination centers1 particularly in underserved areas2 7,c7 the deployment of mobile vaccination units1 particularly in underserved areas2 7,d7 information technology1 standards-based data1 and reporting enhancements1 including improvements necessary to support standards-based sharing of data related to vaccine distribution and vaccinations and systems that enhance vaccine safety1 effectiveness1 and uptake1 particularly among underserved populations2 7,e7 facilities enhancements2 7,f7 communication with the public regarding when1 where1 and how to receive ,,covid-#ai vaccines2 and 7,g7 transportation of individuals to facilitate vaccinations1 including at community vaccination centers and mobile vaccination units1 particularly for underserved populations4 7c7 ,supplemental funding for ,state vaccination grants 7#a7 ,definitions ,in this subsection3 7,a7 ,base formula ,the term base formula means the allocation formula that applied to the ,public ,health ,emergency ,preparedness cooperative agreement in fiscal year #bjbj4 7,b7 ,alternative allocation ,the term alternative allocation means an allocation to each ,state1 territory1 or locality calculated using the percentage derived from the allocation received by such ,state1 territory1 or locality of the aggregate amount of fiscal year #bjbj ,public ,health ,emergency ,preparedness cooperative agreement awards under section #cai;,c-#a of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d-#c;a74 7#b7 ,supplemental funding 7,a7 ,in general ,not later than #ba days after the date of enactment of this ,act1 the ,secretary shall1 out of amounts described in subsection 7a71 provide supplemental funding to any ,state1 locality1 or territory that received less of the amounts that were appropriated under title ,,iii of division ,m of ,public ,law #aaf-bfj for vaccination grants to be issued by the ,centers for ,disease ,control and ,prevention than such ,state1 locality1 or territory would have received had such amounts been allocated using the alternative allocation4 7,b7 ,amount ,the amount of supplemental funding provided under this subsection shall be equal to the difference between-- 7i7 the amount the ,state1 locality1 or territory received1 or would receive1 under the base formula2 and 7ii7 the amount the ,state1 locality1 or territory would receive under the alternative allocation4 #bcjb4 ,funding for vaccine confidence activities ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available until expended1 to carry out activities1 acting through the ,director of the ,centers for ,disease ,control and ,prevention-- 7#a7 to strengthen vaccine confidence in the ,united ,states1 including its territories and possessions2 7#b7 to provide further information and education with respect to vaccines licensed under section #cea of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfb7 or authorized under section #efd of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cfj;bbb-#c72 and 7#c7 to improve rates of vaccination throughout the ,united ,states1 including its territories and possessions1 including through activities described in section #cac of the ,public ,health ,service ,act1 as amended by section #caa of division ,,bb of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj74 #bcjc4 ,funding for supply chain for ,,covid-#ai vaccines1 therapeutics1 and medical supplies ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #f1jej1jjj1jjj1 to remain available until expended1 for necessary expenses with respect to research1 development1 manufacturing1 production1 and the purchase of vaccines1 therapeutics1 and ancillary medical products and supplies to prevent1 prepare1 or respond to-- 7#a7 ,,sars-,co,v-#b or any viral variant mutating therefrom with pandemic potential2 and 7#b7 ,,covid-#ai or any disease with potential for creating a pandemic4 #bcjd4 ,funding for ,,covid-#ai vaccine1 therapeutic1 and device activities at the ,food and ,drug ,administration ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until expended1 to be used for the evaluation of the continued performance1 safety1 and effectiveness1 including with respect to emerging ,,covid-#ai variants1 of vaccines1 therapeutics1 and diagnostics approved1 cleared1 licensed1 or authorized for use for the treatment1 prevention1 or diagnosis of ,,covid-#ai2 facilitation of advanced continuous manufacturing activities related to production of vaccines and related materials2 facilitation and conduct of inspections related to the manufacturing of vaccines1 therapeutics1 and devices delayed or cancelled for reasons related to ,,covid-#ai2 review of devices authorized for use for the treatment1 prevention1 or diagnosis of ,,covid-#ai2 and oversight of the supply chain and mitigation of shortages of vaccines1 therapeutics1 and devices approved1 cleared1 licensed1 or authorized for use for the treatment1 prevention1 or diagnosis of ,,covid-#ai by the ,food and ,drug ,administration4 #bcje4 ,reduced cost-sharing 7a7 ,in general ,section #adjb of the ,patient ,protection and ,affordable ,care ,act is amended by redesignating subsection 7f7 as subsection 7g7 and by inserting after subsection 7e7 the following new subsection3 7f7 ,special rule for individuals who receive unemployment compensation during #bjba ,for purposes of this section1 in the case of an individual who has received1 or has been approved to receive1 unemployment compensation for any week beginning during #bjba1 for the plan year in which such week begins-- 7#a7 such individual shall be treated as meeting the requirements of subsection 7b77#b71 and 7#b7 for purposes of subsections 7c7 and 7d71 there shall not be taken into account any household income of the individual in excess of #acc percent of the poverty line for a family of the size involved4 4 7b7 ,effective date ,the amendment made by this section shall apply to plan years beginning after ,december #ca1 #bjbj4 ,e ,testing #bdja4 ,funding for ,,covid-#ai testing1 contact tracing1 and mitigation activities 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #dg1hjj1jjj1jjj1 to remain available until expended1 to carry out activities to detect1 diagnose1 trace1 and monitor ,,sars-,co,v-#b and ,,covid-#ai infections and related strategies to mitigate the spread of ,,covid-#ai4 7b7 ,use of funds ,from amounts appropriated by subsection 7a71 the ,secretary shall-- 7#a7 implement a national1 evidence-based strategy for testing1 contact tracing1 surveillance1 and mitigation with respect to ,,sars-,co,v-#b and ,,covid-#ai1 including through activities authorized under section #cai7;a7 of the ,public ,health ,service ,act2 7#b7 provide technical assistance1 guidance1 and support1 and award grants or cooperative agreements to ,state1 local1 and territorial public health departments for activities to detect1 diagnose1 trace1 and monitor ,,sars-,co,v-#b and ,,covid-#ai infections and related strategies and activities to mitigate the spread of ,,covid-#ai2 7#c7 support the development1 manufacturing1 procurement1 distribution1 and administration of tests to detect or diagnose ,,sars-,co,v-#b and ,,covid-#ai1 including through-- 7,a7 support for the development1 manufacture1 procurement1 and distribution of supplies necessary for administering tests1 such as personal protective equipment2 and 7,b7 support for the acquisition1 construction1 alteration1 or renovation of non-federally owned facilities for the production of diagnostics and ancillary medical products and supplies where the ,secretary determines that such an investment is necessary to ensure the production of sufficient amounts of such supplies2 7#d7 establish and expand ,federal1 ,state1 local1 and territorial testing and contact tracing capabilities1 including-- 7,a7 through investments in laboratory capacity1 such as-- 7i7 academic and research laboratories1 or other laboratories that could be used for processing of ,,covid-#ai testing2 7ii7 community-based testing sites and community-based organizations2 or 7iii7 mobile health units1 particularly in medically underserved areas2 and 7,b7 with respect to quarantine and isolation of contacts2 7#e7 enhance information technology1 data modernization1 and reporting1 including improvements necessary to support sharing of data related to public health capabilities2 7#f7 award grants to1 or enter into cooperative agreements or contracts with1 ,state1 local1 and territorial public health departments to establish1 expand1 and sustain a public health workforce2 and 7#g7 to cover administrative and program support costs necessary to conduct activities related to subparagraph 7a74 #bdjb4 ,funding for ,,sars-,co,v-#b genomic sequencing and surveillance 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba out of any money in the ,treasury not otherwise appropriated1 #a1gej1jjj1jjj1 to remain available until expended1 to strengthen and expand activities and workforce related to genomic sequencing1 analytics1 and disease surveillance4 7b7 ,use of funds ,from amounts appropriated by subsection 7a71 the ,secretary1 acting through the ,director of the ,centers for ,disease ,control and ,prevention1 shall-- 7#a7 conduct1 expand1 and improve activities to sequence genomes1 identify mutations1 and survey the circulation and transmission of viruses and other organisms1 including strains of ,,sars-,co,v-#b2 7#b7 award grants or cooperative agreements to ,state1 local1 ,tribal1 or territorial public health departments or public health laboratories-- 7,a7 to increase their capacity to sequence genomes of circulating strains of viruses and other organisms1 including ,,sars-,co,v-#b2 7,b7 to identify mutations in viruses and other organisms1 including ,,sars-,co,v-#b2 7,c7 to use genomic sequencing to identify outbreaks and clusters of diseases or infections1 including ,,covid-#ai2 and 7,d7 to develop effective disease response strategies based on genomic sequencing and surveillance data2 7#c7 enhance and expand the informatics capabilities of the public health workforce2 and 7#d7 award grants for the construction1 alteration1 or renovation of facilities to improve genomic sequencing and surveillance capabilities at the ,state and local level4 #bdjc4 ,funding for global health ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #gej1jjj1jjj1 to remain available until expended1 for activities to be conducted acting through the ,director of the ,centers for ,disease ,control and ,prevention to combat ,,sars-,co,v-#b1 ,,covid-#ai1 and other emerging infectious disease threats globally1 including efforts related to global health security1 global disease detection and response1 global health protection1 global immunization1 and global coordination on public health4 #bdjd4 ,funding for data modernization and forecasting center ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until expended1 for activities to be conducted acting through the ,director of the ,centers for ,disease ,control and ,prevention to support public health data surveillance and analytics infrastructure modernization initiatives at the ,centers for ,disease ,control and ,prevention1 and establish1 expand1 and maintain efforts to modernize the ,united ,states disease warning system to forecast and track hotspots for ,,covid-#ai1 its variants1 and emerging biological threats1 including academic and workforce support for analytics and informatics infrastructure and data collection systems4 ,f ,public health workforce #beja4 ,funding for public health workforce 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #g1ffj1jjj1jjj1 to remain available until expended1 to carry out activities related to establishing1 expanding1 and sustaining a public health workforce1 including by making awards to ,state1 local1 and territorial public health departments4 7b7 ,use of funds for public health departments ,amounts made available to an awardee pursuant to subsection 7a7 shall be used for the following3 7#a7 ,costs1 including wages and benefits1 related to the recruiting1 hiring1 and training of individuals-- 7,a7 to serve as case investigators1 contact tracers1 social support specialists1 community health workers1 public health nurses1 disease intervention specialists1 epidemiologists1 program managers1 laboratory personnel1 informaticians1 communication and policy experts1 and any other positions as may be required to prevent1 prepare for1 and respond to ,,covid-#ai2 and 7,b7 who are employed by-- 7i7 the ,state1 territorial1 or local public health department involved2 or 7ii7 a nonprofit private or public organization with demonstrated expertise in implementing public health programs and established relationships with such ,state1 territorial1 or local public health departments1 particularly in medically underserved areas4 7#b7 ,personal protective equipment1 data management and other technology1 or other necessary supplies4 7#c7 ,administrative costs and activities necessary for awardees to implement activities funded under this section4 7#d7 ,subawards from recipients of awards under subsection 7a7 to local health departments for the purposes of the activities funded under this section4 #bejb4 ,funding for ,medical ,reserve ,corps ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until expended1 for carrying out section #bhac of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;hh-#ae74 ,g ,public health investments #bfja4 ,funding for community health centers and community care 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #g1fjj1jjj1jjj1 to remain available until expended1 for necessary expenses for awarding grants and cooperative agreements under section #ccj of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;b7 to be awarded without regard to the time limitation in subsection 7e77#c7 and subsections 7e77#f77;,a77iii71 7e77#f77;,b77iii71 and 7r77#b77;,b7 of such section #ccj1 and for necessary expenses for awarding grants to ,federally qualified health centers1 as described in section #ahfa7;aa77#d77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4#aciex7aa77#d77;,b771 and for awarding grants or contracts to ,papa ,ola ,lokahi and to qualified entities under sections #d and #f of the ,native ,hawaiian ,health ,care ,improvement ,act 7#db ,u4,s4,c4 #aagjc1 #aagje74 ,of the total amount appropriated by the preceding sentence1 not less than #bj1jjj1jjj shall be for grants or contracts to ,papa ,ola ,lokahi and to qualified entities under sections #d and #f of the ,native ,hawaiian ,health ,care ,improvement ,act 7#db ,u4,s4,c4 #aagjc1 #aagje74 7b7 ,use of funds ,amounts made available to an awardee pursuant to subsection 7a7 shall be used-- 7#a7 to plan1 prepare for1 promote1 distribute1 administer1 and track ,,covid-#ai vaccines1 and to carry out other vaccine-related activities2 7#b7 to detect1 diagnose1 trace1 and monitor ,,covid-#ai infections and related activities necessary to mitigate the spread of ,,covid-#ai1 including activities related to1 and equipment or supplies purchased for1 testing1 contact tracing1 surveillance1 mitigation1 and treatment of ,,covid-#ai2 7#c7 to purchase equipment and supplies to conduct mobile testing or vaccinations for ,,covid-#ai1 to purchase and maintain mobile vehicles and equipment to conduct such testing or vaccinations1 and to hire and train laboratory personnel and other staff to conduct such mobile testing or vaccinations1 particularly in medically underserved areas2 7#d7 to establish1 expand1 and sustain the health care workforce to prevent1 prepare for1 and respond to ,,covid-#ai1 and to carry out other health workforce-related activities2 7#e7 to modify1 enhance1 and expand health care services and infrastructure2 and 7#f7 to conduct community outreach and education activities related to ,,covid-#ai4 7c7 ,past expenditures ,an awardee may use amounts awarded pursuant to subsection 7a7 to cover the costs of the awardee carrying out any of the activities described in subsection 7b7 during the period beginning on the date of the declaration of a public health emergency by the ,secretary under section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 on ,january #ca1 #bjbj1 with respect to ,,covid-#ai and ending on the date of such award4 #bfjb4 ,funding for ,national ,health ,service ,corps 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hjj1jjj1jjj1 to remain available until expended1 for carrying out sections #cch;,a1 #cch;,b1 and #cch;,i of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bedl1 #bedl-#a1 #bedq-#a7 with respect to the health workforce4 7b7 ,state loan repayment programs 7#a7 ,in general ,of the amount made available pursuant to subsection 7a71 #ajj1jjj1jjj shall be made available for providing primary health services through grants to ,states under section #cch;,i7a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bedq-#a7;a774 7#b7 ,conditions ,with respect to grants described in paragraph 7#a7 using funds made available under such paragraph3 7,a7 ,section #cch;,i7b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bedq-#a7;b77 shall not apply4 7,b7 ,notwithstanding section #cch;,i7d77#b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bedq-#a7;d77#b771 not more than #aj percent of an award to a ,state from such amounts1 may be used by the ,state for costs of administering the ,state loan repayment program4 #bfjc4 ,funding for ,nurse ,corps ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bjj1jjj1jjj1 to remain available until expended1 for carrying out section #hdf of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bign74 #bfjd4 ,funding for teaching health centers that operate graduate medical education 7a7 ,in general ,in addition to amounts otherwise available1 and notwithstanding the capped amount referenced in sections #cdj;,h7b77#b7 and #cdj;,h7d77#b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7b77#b7 and 7d77#b771 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ccj1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for the program of payments to teaching health centers that operate graduate medical education under section #cdj;,h of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7 and for teaching health center development grants authorized under section #gdi;,a of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bicl-#a74 7b7 ,use of funds ,amounts made available pursuant to subsection 7a7 shall be used for the following activities3 7#a7 ,for making payments to establish new approved graduate medical residency training programs pursuant to section #cdj;,h7a77#a77;,c7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7a77#a77;,c774 7#b7 ,to provide an increase to the per resident amount described in section #cdj;,h7a77#b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7a77#b77 of #aj1jjj4 7#c7 ,for making payments under section #cdj;,h7a77#a77;,a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7a77#a77;,a777 to qualified teaching health centers for maintenance of filled positions at existing approved graduate medical residency training programs4 7#d7 ,for making payments under section #cdj;,h7a77#a77;,b7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7a77#a77;,b77 for the expansion of existing approved graduate medical residency training programs4 7#e7 ,for making awards under section #gdi;,a of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bicl-#a7 to teaching health centers for the purpose of establishing new accredited or expanded primary care residency programs4 7#f7 ,to cover administrative costs and activities necessary for qualified teaching health centers receiving payments under section #cdj;,h of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bef;h7 to carry out activities under such section4 #bfje4 ,funding for family planning ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1 to remain available until expended1 for necessary expenses for making grants and contracts under section #ajja of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj74 ,h ,mental health and substance use disorder #bgja4 ,funding for block grants for community mental health services ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1ejj1jjj1jjj1 to remain available until expended1 for carrying out subpart ,i of part ,b of title ,,xix of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjjx et seq471 subpart ,,iii of part ,b of title ,,xix of such ,act 7#db ,u4,s4,c4 #cjjx-#ea et seq471 and section #eje7;c7 of such ,act 7#db ,u4,s4,c4 #bij;aa-#d7;c77 with respect to mental health4 ,notwithstanding section #aieb of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjjx-#fb71 any amount awarded to a ,state out of amounts appropriated by this section shall be expended by the ,state by ,september #cj1 #bjbe4 #bgjb4 ,funding for block grants for prevention and treatment of substance abuse ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1ejj1jjj1jjj1 to remain available until expended1 for carrying out subpart ,,ii of part ,b of title ,,xix of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjjx-#ba et seq471 subpart ,,iii of part ,b of title ,,xix of such ,act 7#db ,u4,s4,c4 #cjjx-#ea et seq471 section #eje7;d7 of such ,act 7#db ,u4,s4,c4 #bij;aa-#d7;d77 with respect to substance abuse1 and section #eae7;d7 of such ,act 7#db ,u4,s4,c4 #bij;bb-#ba7;d774 ,notwithstanding section #aieb of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjjx-#fb71 any amount awarded to a ,state out of amounts appropriated by this section shall be expended by the ,state by ,september #cj1 #bjbe4 #bgjc4 ,funding for mental health and substance use disorder training for health care professionals1 paraprofessionals1 and public safety officers 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hj1jjj1jjj1 to remain available until expended1 for the purpose described in subsection 7b74 7b7 ,use of funding ,the ,secretary1 acting through the ,administrator of the ,health ,resources and ,services ,administration1 shall1 taking into consideration the needs of rural and medically underserved communities1 use amounts appropriated by subsection 7a7 to award grants or contracts to health professions schools1 academic health centers1 ,state or local governments1 ,indian ,tribes and ,tribal organizations1 or other appropriate public or private nonprofit entities 7or consortia of entities1 including entities promoting multidisciplinary approaches71 to plan1 develop1 operate1 or participate in health professions and nursing training activities for health care students1 residents1 professionals1 paraprofessionals1 trainees1 and public safety officers1 and employers of such individuals1 in evidence-informed strategies for reducing and addressing suicide1 burnout1 mental health conditions1 and substance use disorders among health care professionals4 #bgjd4 ,funding for education and awareness campaign encouraging healthy work conditions and use of mental health and substance use disorder services by health care professionals 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until expended1 for the purpose described in subsection 7b74 7b7 ,use of funds ,the ,secretary1 acting through the ,director of the ,centers for ,disease ,control and ,prevention and in consultation with the medical professional community1 shall use amounts appropriated by subsection 7a7 to carry out a national evidence-based education and awareness campaign directed at health care professionals and first responders 7such as emergency medical service providers71 and employers of such professionals and first responders4 ,such awareness campaign shall-- 7#a7 encourage primary prevention of mental health conditions and substance use disorders and secondary and tertiary prevention by encouraging health care professionals to seek support and treatment for their own mental health and substance use concerns2 and 7#b7 help such professionals to identify risk factors in themselves and others and respond to such risks4 #bgje4 ,funding for grants for health care providers to promote mental health among their health professional workforce 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #dj1jjj1jjj1 to remain available until expended1 for the purpose described in subsection 7b74 7b7 ,use of funds ,the ,secretary1 acting through the ,administrator of the ,health ,resources and ,services ,administration1 shall1 taking into consideration the needs of rural and medically underserved communities1 use amounts appropriated by subsection 7a7 to award grants or contracts to entities providing health care1 including health care providers associations and ,federally qualified health centers1 to establish1 enhance1 or expand evidence-informed programs or protocols to promote mental health among their providers1 other personnel1 and members4 #bgjf4 ,funding for community-based funding for local substance use disorder services 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #cj1jjj1jjj1 to remain available until expended1 to carry out the purpose described in subsection 7b74 7b7 ,use of funds 7#a7 ,in general ,the ,secretary1 acting through the ,assistant ,secretary for ,mental ,health and ,substance ,use and in consultation with the ,director of the ,centers for ,disease ,control and ,prevention1 shall award grants to support ,states2 local1 ,tribal1 and territorial governments2 ,tribal organizations2 nonprofit community-based organizations2 and primary and behavioral health organizations to support community-based overdose prevention programs1 syringe services programs1 and other harm reduction services4 7#b7 ,use of grant funds ,grant funds awarded under this section to eligible entities shall be used for preventing and controlling the spread of infectious diseases and the consequences of such diseases for individuals with substance use disorder1 distributing opioid overdose reversal medication to individuals at risk of overdose1 connecting individuals at risk for1 or with1 a substance use disorder to overdose education1 counseling1 and health education1 and encouraging such individuals to take steps to reduce the negative personal and public health impacts of substance use or misuse4 #bgjg4 ,funding for community-based funding for local behavioral health needs 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1 to remain available until expended1 to carry out the purpose described in subsection 7b74 7b7 ,use of funds 7#a7 ,in general ,the ,secretary1 acting through the ,assistant ,secretary for ,mental ,health and ,substance ,use1 shall award grants to ,state1 local1 ,tribal1 and territorial governments1 ,tribal organizations1 nonprofit community-based entities1 and primary care and behavioral health organizations to address increased community behavioral health needs worsened by the ,,covid-#ai public health emergency4 7#b7 ,use of grant funds ,grant funds awarded under this section to eligible entities shall be used for promoting care coordination among local entities2 training the mental and behavioral health workforce1 relevant stakeholders1 and community members2 expanding evidence-based integrated models of care2 addressing surge capacity for mental and behavioral health needs2 providing mental and behavioral health services to individuals with mental health needs 7including co-occurring substance use disorders7 as delivered by behavioral and mental health professionals utilizing telehealth services2 and supporting1 enhancing1 or expanding mental and behavioral health preventive and crisis intervention services4 #bgjh4 ,funding for the ,national ,child ,traumatic ,stress ,network ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available until expended1 for carrying out section #ehb of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;hh-#a7 with respect to addressing the problem of high-risk or medically underserved persons who experience violence-related stress4 #bgji4 ,funding for ,project ,,aware ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #cj1jjj1jjj1 to remain available until expended1 for carrying out section #ebj;,a of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;bb-#cb7 with respect to advancing wellness and resiliency in education4 #bgaj4 ,funding for youth suicide prevention ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until expended1 for carrying out sections #ebj;,e and #ebj;,e-#b of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bij;bb-#cf1 #bij;bb-#cf;b74 #bgaa4 ,funding for behavioral health workforce education and training ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until expended1 for carrying out section #gef of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bid;e-#a74 #bgab4 ,funding for pediatric mental health care access ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hj1jjj1jjj1 to remain available until expended1 for carrying out section #ccj,m of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bed;c-#ai74 #bgac4 ,funding for expansion grants for certified community behavioral health clinics ,in addition to amounts otherwise available1 there is appropriated to the ,secretary1 acting through the ,assistant ,secretary for ,mental ,health and ,substance ,use1 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #dbj1jjj1jjj1 to remain available until expended1 for grants to communities and community organizations that meet the criteria for ,certified ,community ,behavioral ,health ,clinics pursuant to section #bbc7;a7 of the ,protecting ,access to ,medicare ,act of #bjad 7#db ,u4,s4,c4 #acif;a note74 ,i ,exchange grant program #bhja4 ,establishing a grant program for ,exchange modernization 7a7 ,in general ,out of funds appropriated under subsection 7b71 the ,secretary of ,health and ,human ,services 7in this subtitle referred to as the ,secretary7 shall award grants to each ,american ,health ,benefits ,exchange established under section #acaa7;b7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjca7;b77 7other than an ,exchange established by the ,secretary under section #acba7;c7 of such ,act 7#db ,u4,s4,c4 #ahjda7;c777 that submits to the ,secretary an application at such time and in such manner1 and containing such information1 as specified by the ,secretary1 for purposes of enabling such ,exchange to modernize or update any system1 program1 or technology utilized by such ,exchange to ensure such ,exchange is compliant with all applicable requirements4 7b7 ,funding ,in addition to amounts otherwise available1 there is appropriated1 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for carrying out this section4 ,j ,continued assistance to rail workers #bija4 ,additional enhanced benefits under the ,railroad ,unemployment ,insurance ,act 7a7 ,in general ,section #b7;a77#e77;,a7 of the ,railroad ,unemployment ,insurance ,act 7#de ,u4,s4,c4 #ceb7;a77#e77;,a77 is amended-- 7#a7 in the first sentence-- 7,a7 by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba2 7,b7 by striking or ,july #a1 #bjbj and inserting ,july #a1 #bjbj1 or ,july #a1 #bjba2 and 7#b7 in the fourth sentence1 by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 7b7 ,clarification on authority to use funds ,funds appropriated under subparagraph 7,b7 of section #b7;a77#e7 of the ,railroad ,unemployment ,insurance ,act 7#de ,u4,s4,c4 #ceb7;a77#e77 shall be available to cover the cost of recovery benefits provided under such section #b7;a77#e7 by reason of the amendments made by subsection 7a7 as well as to cover the cost of such benefits provided under such section #b7;a77#e7 as in effect on the day before the date of enactment of this ,act4 #bijb4 ,extended unemployment benefits under the ,railroad ,unemployment ,insurance ,act 7a7 ,in general ,section #b7;c77#b77;,d7 of the ,railroad ,unemployment ,insurance ,act 7#de ,u4,s4,c4 #ceb7;c77#b77;,d77 is amended-- 7#a7 in clause 7i7-- 7,a7 in subclause 7,i71 by striking #ahe days and inserting #ccj days2 7,b7 in subclause 7,,ii71 7i7 by striking #ai consecutive #ad-;day periods and inserting #cc consecutive #ad-;day periods2 and 7ii7 by striking #f consecutive #ad-;day periods and inserting #bj consecutive #ad-;day periods2 7#b7 in clause 7ii7-- 7,a7 by striking #abj days of unemployment and inserting #bfe days of unemployment2 7,b7 by striking #ab consecutive #ad-;day periods and inserting #bg consecutive #ad-;day periods2 and 7,c7 by striking #f consecutive #ad-;day periods and inserting #bj consecutive #ad-;day periods2 7#c7 in clause 7iii7-- 7,a7 by striking ,june #cj1 #bjba and inserting ,june #cj1 #bjbb2 and 7,b7 by striking the provisions of clauses 7i7 and 7ii7 shall not apply to any employee whose extended benefit period under subparagraph 7,b7 begins after ,march #ad1 #bjba1 and shall not apply to any employee with respect to any registration period beginning after ,april #e1 #bjba4 and inserting the provisions of clauses 7i7 and 7ii7 shall not apply to any employee with respect to any registration period beginning after ,september #f1 #bjba42 and 7#d7 in clause 7v71 by adding at the end the following3 ,in addition to the amount appropriated by the preceding two sentences1 out of any funds in the ,treasury not otherwise appropriated1 there are appropriated #b1jjj1jjj to cover the cost of additional extended unemployment benefits provided under this subparagraph1 to remain available until expended44 7b7 ,clarification on authority to use funds ,funds appropriated under the first1 second1 or third sentence of clause 7v7 of section #b7;c77#b77;,d7 of the ,railroad ,unemployment ,insurance ,act shall be available to cover the cost of additional extended unemployment benefits provided under such section #b7;c77#b77;,d7 by reason of the amendments made by subsection 7a7 as well as to cover the cost of such benefits provided under such section #b7;c77#b77;,d7 as in effect on the day before the date of enactment of this ,act4 #bijc4 ,extension of waiver of the #g-;day waiting period for benefits under the ,railroad ,unemployment ,insurance ,act 7a7 ,in general ,section #baab7;a7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijcj7;a77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 7b7 ,clarification on authority ,to use funds ,funds appropriated under section #baab7;c7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijcj7;c77 shall be available to cover the cost of additional benefits payable due to section #baab7;a7 of such ,act by reason of the amendments made by subsection 7a7 as well as to cover the cost of such benefits payable due to such section #baab7;a7 as in effect on the day before the date of enactment of this ,act4 #bijd4 ,railroad ,retirement ,board and ,office of the ,inspector ,general funding ,in addition to amounts otherwise made available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated-- 7#a7 #bg1ige1jjj1 to remain available until expended1 for the ,railroad ,retirement ,board1 to prevent1 prepare for1 and respond to coronavirus1 of which-- 7,a7 #f1hjj1jjj shall be for additional hiring and overtime bonuses as needed to administer the ,railroad ,unemployment ,insurance ,act2 and 7,b7 #ba1age1jjj shall be to supplement1 not supplant1 existing resources devoted to operations and improvements for the ,information ,technology ,investment ,initiatives of the ,railroad ,retirement ,board2 and 7#b7 #ejj1jjj1 to remain available until expended1 for the ,railroad ,retirement ,board ,office of ,inspector ,general for audit1 investigatory and review activities4 ,k ,ratepayer protection #biaa4 ,funding for ,,liheap ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #d1ejj1jjj1jjj1 to remain available through ,september #cj1 #bjbb1 for additional funding to provide payments under section #bfjb7;b7 of the ,low-,income ,home ,energy ,assistance ,act of #aiha 7#db ,u4,s4,c4 #hfba7;b771 except that-- 7#a7 #b1bej1jjj1jjj of such amounts shall be allocated as though the total appropriation for such payments for fiscal year #bjba was less than #a1ige1jjj1jjj2 and 7#b7 section #bfjg7;b77#b77;,b7 of such ,act 7#db ,u4,s4,c4 #hfbf7;b77#b77;,b77 shall not apply to funds appropriated under this section for fiscal year #bjba4 #biab4 ,funding for water assistance program 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any amounts in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until expended1 for grants to ,states and ,indian ,tribes to assist low-income households1 particularly those with the lowest incomes1 that pay a high proportion of household income for drinking water and wastewater services1 by providing funds to owners or operators of public water systems or treatment works to reduce arrearages of and rates charged to such households for such services4 7b7 ,allotment ,the ,secretary shall-- 7#a7 allot amounts appropriated in this section to a ,state or ,indian ,tribe based on-- 7,a7 the percentage of households in the ,state1 or under the jurisdiction of the ,indian ,tribe1 with income equal or less than #aej percent of the ,federal poverty line2 and 7,b7 the percentage of households in the ,state1 or under the jurisdiction of the ,indian ,tribe1 that spend more than #cj percent of monthly income on housing2 and 7#b7 reserve up to #c percent of the amount appropriated in this section for ,indian ,tribes and tribal organizations4 7c7 ,definition ,in this section1 the term ,state means each of the #ej ,states of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,american ,samoa1 ,guam1 the ,united ,states ,virgin ,islands1 and the ,commonwealth of the ,northern ,mariana ,islands4 ,l ,assistance for older americans1 grandfamilies1 and kinship families #biba4 ,supporting older americans and their families 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1dcd1jjj1jjj1 to remain available until expended1 to carry out the ,older ,americans ,act of #aife4 7b7 ,allocation of amounts ,amounts made available by subsection 7a7 shall be available as follows3 7#a7 #gej1jjj1jjj shall be available to carry out part ,c of title ,,iii of such ,act4 7#b7 #be1jjj1jjj shall be available to carry out title ,,vi of such ,act1 including part ,c of such title4 7#c7 #dfj1jjj1jjj shall be available to carry out part ,b of title ,,iii of such ,act1 including for-- 7,a7 supportive services of the types made available for fiscal year #bjbj2 7,b7 efforts related to ,,covid-#ai vaccination outreach1 including education1 communication1 transportation1 and other activities to facilitate vaccination of older individuals2 and 7,c7 prevention and mitigation activities related to ,,covid-#ai focused on addressing extended social isolation among older individuals1 including activities for investments in technological equipment and solutions or other strategies aimed at alleviating negative health effects of social isolation due to long-term stay-at-home recommendations for older individuals for the duration of the ,,covid-#ai public health emergency4 7#d7 #dd1jjj1jjj shall be available to carry out part ,d of title ,,iii of such ,act4 7#e7 #ade1jjj1jjj shall be available to carry out part ,e of title ,,iii of such ,act4 7#f7 #aj1jjj1jjj shall be available to carry out the long-term care ombudsman program under title ,,vii of such ,act4 #bibb4 ,national ,technical ,assistance ,center on ,grandfamilies and ,kinship ,families 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available through ,september #cj1 #bjbe1 for the ,secretary1 acting through the ,administrator of the ,administration for ,community ,living1 to establish1 directly or through grants or contracts1 a ,national ,technical ,assistance ,center on ,grandfamilies and ,kinship ,families 7in this section referred to as the ,center7 to provide training1 technical assistance1 and resources for government programs1 nonprofit and other community-based organizations1 and ,indian ,tribes1 ,tribal organizations1 and urban ,indian organizations1 that serve grandfamilies and kinship families to support the health and well-being of members of grandfamilies and kinship families1 including caregivers1 children1 and their parents4 ,the ,center shall focus primarily on serving grandfamilies and kinship families in which the primary caregiver is an adult age #ee or older1 or the child has one or more disabilities4 7b7 ,activities of the ,center ,the ,center shall-- 7#a7 engage experts to stimulate the development of new and identify existing evidence-based1 evidence-informed1 and exemplary practices or programs related to health promotion 7including mental health and substance use disorder treatment71 education1 nutrition1 housing1 financial needs1 legal issues1 disability self-determination1 caregiver support1 and other issues to help serve caregivers1 children1 and their parents in grandfamilies and kinship families2 7#b7 encourage and support the implementation of the evidence-based1 evidence-informed1 and exemplary practices or programs identified under paragraph 7#a7 to support grandfamilies and kinship families and to promote coordination of services for grandfamilies and kinship families across systems that support them2 7#c7 facilitate learning across ,states1 territories1 ,indian ,tribes1 ,tribal organizations1 and urban ,indian organizations for providing technical assistance1 resources1 and training related to issues described in paragraph 7#a7 to individuals and entities across systems that directly work with grandfamilies and kinship families2 7#d7 help government programs1 nonprofit and other community-based organizations1 and ,indian ,tribes1 ,tribal organizations1 and urban ,indian organizations1 serving grandfamilies and kinship families1 to plan and coordinate responses to assist grandfamilies and kinship families during national1 ,state1 ,tribal1 territorial1 and local emergencies and disasters2 and 7#e7 assist government programs1 and nonprofit and other community-based organizations1 in promoting equity and implementing culturally and linguistically appropriate approaches as the programs and organizations serve grandfamilies and kinship families4 ,,iii ,committee on ,banking1 ,housing1 and ,urban ,affairs ,a ,defense ,production ,act of #aiej #caja4 ,,covid-#ai emergency medical supplies enhancement 7a7 ,supporting enhanced use of the ,defense ,production ,act of #aiej ,in addition to funds otherwise available1 there is appropriated1 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 to carry out titles ,i1 ,,iii1 and ,,vii of such ,act in accordance with subsection 7b74 7b7 ,medical supplies and equipment 7#a7 ,testing1 ,,ppe1 vaccines1 and other materials ,except as provided in paragraph 7#b71 amounts appropriated in subsection 7a7 shall be used for the purchase1 production 7including the construction1 repair1 and retrofitting of government-owned or private facilities as necessary71 or distribution of medical supplies and equipment 7including durable medical equipment7 related to combating the ,,covid-#ai pandemic1 including-- 7,a7 in vitro diagnostic products for the detection of ,,sars-,co,v-#b or the diagnosis of the virus that causes ,,covid-#ai1 and the reagents and other materials necessary for producing1 conducting1 or administering such products1 and the machinery1 equipment1 laboratory capacity1 or other technology necessary to produce such products2 7,b7 face masks and personal protective equipment1 including face shields1 nitrile gloves1 ,n-#ie filtering facepiece respirators1 and any other masks or equipment 7including durable medical equipment7 needed to respond to the ,,covid-#ai pandemic1 and the materials1 machinery1 additional manufacturing lines or facilities1 or other technology necessary to produce such equipment2 and 7,c7 drugs1 devices1 and biological products that are approved1 cleared1 licensed1 or authorized for use in treating or preventing ,,covid-#ai and symptoms related to ,,covid-#ai1 and any materials1 manufacturing machinery1 additional manufacturing or fill-finish lines or facilities1 technology1 or equipment 7including durable medical equipment7 necessary to produce or use such drugs1 biological products1 or devices 7including syringes1 vials1 or other supplies or equipment related to delivery1 distribution1 or administration74 7#b7 ,responding to public health emergencies ,after ,september #cj1 #bjbb1 amounts appropriated in subsection 7a7 may be used for any activity authorized by paragraph 7#a71 or any other activity necessary to meet critical public health needs of the ,united ,states1 with respect to any pathogen that the ,president has determined has the potential for creating a public health emergency4 ,b ,housing ,provisions #cbja4 ,emergency rental assistance 7a7 ,funding 7#a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,treasury for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ba1eej1jjj1jjj1 to remain available until ,september #cj1 #bjbg1 for making payments to eligible grantees under this section-- 7#b7 ,reservation of funds ,of the amount appropriated under paragraph 7#a71 the ,secretary shall reserve-- 7,a7 #cje1jjj1jjj for making payments under this section to the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 the ,commonwealth of the ,northern ,mariana ,islands1 and ,american ,samoa2 7,b7 #cj1jjj1jjj for costs of the ,secretary for the administration of emergency rental assistance programs and technical assistance to recipients of any grants made by the ,secretary to provide financial and other assistance to renters2 7,c7 #c1jjj1jjj for administrative expenses of the ,inspector ,general relating to oversight of funds provided in this section2 and 7,d7 #b1ejj1jjj1jjj for payments to high-need grantees as provided in this section4 7b7 ,allocation of funds to eligible grantees 7#a7 ,allocation for ,states and units of local government 7,a7 ,in general ,the amount appropriated under paragraph 7#a7 of subsection 7a7 that remains after the application of paragraph 7#b7 of such subsection shall be allocated to eligible grantees described in subparagraphs 7,a7 and 7,b7 of subsection 7f77#a7 in the same manner as the amount appropriated under section #eja of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 is allocated to ,states and units of local government under subsection 7b77#a7 of such section1 except that section #eja7;b7 of such subtitle ,a shall be applied-- 7i7 without regard to clause 7i7 of paragraph 7#a77;,a72 7ii7 by deeming the amount appropriated under paragraph 7#a7 of subsection 7a7 of this ,act that remains after the application of paragraph 7#b7 of such subsection to be the amount deemed to apply for purposes of applying clause 7ii7 of section #eja7;b77#a77;,a7 of such subtitle ,a2 7iii7 by substituting #aeb1jjj1jjj for #bjj1jjj1jjj each place such term appears2 7iv7 in subclause 7,i7 of such section #eja7;b77#a77;,a77v71 by substituting under section #cbja of the ,american ,rescue ,plan ,act of #bjba for under section #eja of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba2 and 7v7 in subclause 7,,ii7 of such section #eja7;b77#a77;,a77v71 by substituting local government elects to receive funds from the ,secretary under section #cbja of the ,american ,rescue ,plan ,act of #bjba and will use the funds in a manner consistent with such section for local government elects to receive funds from the ,secretary under section #eja of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba and will use the funds in a manner consistent with such section4 7,b7 ,pro rata adjustment ,the ,secretary shall make pro rata adjustments in the amounts of the allocations determined under subparagraph 7,a7 of this paragraph for entities described in such subparagraph as necessary to ensure that the total amount of allocations made pursuant to such subparagraph does not exceed the remainder appropriated amount described in such subparagraph4 7#b7 ,allocations for territories ,the amount reserved under subsection 7a77#b77;,a7 shall be allocated to eligible grantees described in subsection 7f77#a77;,c7 in the same manner as the amount appropriated under section #eja7;a77#b77;,a7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 is allocated under section #eja7;b77#c7 of such subtitle ,a to eligible grantees described under subparagraph 7,c7 of such section #eja7;b77#c71 except that section #eja7;b77#c7 of such subtitle ,a shall be applied-- 7,a7 in subparagraph 7,a71 by inserting of section #cbja of the ,american ,rescue ,plan ,act of #bjba after the amount reserved under subsection 7a77#b77;,a72 and 7,b7 in clause 7i7 of subparagraph 7,b71 by substituting the amount equal to #j4c percent of the amount appropriated under subsection 7a77#a7 with the amount equal to #j4c percent of the amount appropriated under subsection 7a77#a7 of section #cbja of the ,american ,rescue ,plan ,act of #bjba4 7#c7 ,high-need grantees ,the ,secretary shall allocate funds reserved under subsection 7a77#b77;,d7 to eligible grantees with a high need for assistance under this section1 with the number of very low-income renter households paying more than #ej percent of income on rent or living in substandard or overcrowded conditions1 rental market costs1 and change in employment since ,february #bjbj used as the factors for allocating funds4 7c7 ,payment schedule 7#a7 ,in general ,the ,secretary shall pay all eligible grantees not less than #dj percent of each such eligible grantee's total allocation provided under subsection 7b7 within #fj days of enactment of this ,act4 7#b7 ,subsequent payments ,the ,secretary shall pay to eligible grantees additional amounts in tranches up to the full amount of each such eligible grantee's total allocation in accordance with a procedure established by the ,secretary1 provided that any such procedure established by the ,secretary shall require that an eligible grantee must have obligated not less than #ge percent of the funds already disbursed by the ,secretary pursuant to this section prior to disbursement of additional amounts4 7d7 ,use of funds 7#a7 ,in general ,an eligible grantee shall only use the funds provided from payments made under this section as follows3 7,a7 ,financial assistance 7i7 ,in general ,subject to clause 7ii7 of this subparagraph1 funds received by an eligible grantee from payments made under this section shall be used to provide financial assistance to eligible households1 not to exceed #ah months1 including the payment of-- 7,i7 rent2 7,,ii7 rental arrears2 7,,iii7 utilities and home energy costs2 7,,iv7 utilities and home energy costs arrears2 and 7,v7 other expenses related to housing1 as defined by the ,secretary4 7ii7 ,limitation ,the aggregate amount of financial assistance an eligible household may receive under this section1 when combined with financial assistance provided under section #eja of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj71 shall not exceed #ah months4 7,b7 ,housing stability services ,not more than #aj percent of funds received by an eligible grantee from payments made under this section may be used to provide case management and other services intended to help keep households stably housed4 7,c7 ,administrative costs ,not more than #ae percent of the total amount paid to an eligible grantee under this section may be used for administrative costs attributable to providing financial assistance1 housing stability services1 and other affordable rental housing and eviction prevention activities1 including for data collection and reporting requirements related to such funds4 7,d7 ,other affordable rental housing and eviction prevention activities ,an eligible grantee may use any funds from payments made under this section that are unobligated on ,october #a1 #bjbb1 for purposes in addition to those specified in this paragraph1 provided that-- 7i7 such other purposes are affordable rental housing and eviction prevention purposes1 as defined by the ,secretary1 serving very low-income families 7as such term is defined in section #c7;b7 of the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg;a7b7772 and 7ii7 prior to obligating any funds for such purposes1 the eligible grantee has obligated not less than #ge percent of the total funds allocated to such eligible grantee in accordance with this section4 7#b7 ,distribution of assistance ,amounts appropriated under subsection 7a77#a7 of this section shall be subject to the same terms and conditions that apply under paragraph 7#d7 of section #eja7;c7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 to amounts appropriated under subsection 7a77#a7 of such section #eja4 7e7 ,reallocation of funds 7#a7 ,in general ,beginning ,march #ca1 #bjbb1 the ,secretary shall reallocate funds allocated to eligible grantees in accordance with subsection 7b7 but not yet paid in accordance with subsection 7c77#b7 according to a procedure established by the ,secretary4 7#b7 ,eligibility for reallocated funds ,the ,secretary shall require an eligible grantee to have obligated #ej percent of the total amount of funds allocated to such eligible grantee under subsection 7b7 to be eligible to receive funds reallocated under paragraph 7#a7 of this subsection4 7#c7 ,payment of reallocated funds by the ,secretary ,the ,secretary shall pay to each eligible grantee eligible for a payment of reallocated funds described in paragraph 7#b7 of this subsection the amount allocated to such eligible grantee in accordance with the procedure established by the ,secretary in accordance with paragraph 7#a7 of this subsection4 7#d7 ,use of reallocated funds ,eligible grantees may use any funds received in accordance with this subsection only for purposes specified in paragraph 7#a7 of subsection 7d74 7f7 ,definitions ,in this section3 7#a7 ,eligible grantee ,the term eligible grantee means any of the following3 7,a7 ,the #ej ,states of the ,united ,states and the ,district of ,columbia4 7,b7 ,a unit of local government 7as defined in paragraph 7#e774 7,c7 ,the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 the ,commonwealth of the ,northern ,mariana ,islands1 and ,american ,samoa4 7#b7 ,eligible household ,the term eligible household means a household of #a or more individuals who are obligated to pay rent on a residential dwelling and with respect to which the eligible grantee involved determines that-- 7,a7 #a or more individuals within the household has-- 7i7 qualified for unemployment benefits2 or 7ii7 experienced a reduction in household income1 incurred significant costs1 or experienced other financial hardship during or due1 directly or indirectly1 to the coronavirus pandemic2 7,b7 #a or more individuals within the household can demonstrate a risk of experiencing homelessness or housing instability2 and 7,c7 the household is a low-income family 7as such term is defined in section #c7;b7 of the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg;a7b774 7#c7 ,inspector general ,the term ,inspector ,general means the ,inspector ,general of the ,department of the ,treasury4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#e7 ,unit of local government ,the term unit of local government has the meaning given such term in section #eja of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj74 7g7 ,availability ,funds provided to an eligible grantee under a payment made under this section shall remain available through ,september #cj1 #bjbe4 7h7 ,extension of availability under program for existing funding ,paragraph 7#a7 of section #eja7;e7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 is amended by striking 8,december #ca1 #bjba0 and inserting 8,september #cj1 #bjbb04 #cbjb4 ,emergency housing vouchers 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,housing and ,urban ,development 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjcj1 for-- 7#a7 incremental emergency vouchers under subsection 7b72 7#b7 renewals of the vouchers under subsection 7b72 7#c7 fees for the costs of administering vouchers under subsection 7b7 and other eligible expenses defined by notice to prevent1 prepare1 and respond to coronavirus to facilitate the leasing of the emergency vouchers1 such as security deposit assistance and other costs related to retention and support of participating owners2 and 7#d7 adjustments in the calendar year #bjba section #h renewal funding allocation1 including mainstream vouchers1 for public housing agencies that experience a significant increase in voucher per-unit costs due to extraordinary circumstances or that1 despite taking reasonable cost savings measures1 would otherwise be required to terminate rental assistance for families as a result of insufficient funding4 7b7 ,emergency vouchers 7#a7 ,in general ,the ,secretary shall provide emergency rental assistance vouchers under subsection 7a71 which shall be tenant-based rental assistance under section #h7o7 of the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg;f7o774 7#b7 ,qualifying individuals or families defined ,for the purposes of this section1 qualifying individuals or families are those who are-- 7,a7 homeless 7as such term is defined in section #ajc7;a7 of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacjb7;a772 7,b7 at risk of homelessness 7as such term is defined in section #dja7a7 of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacfj7a7772 7,c7 fleeing1 or attempting to flee1 domestic violence1 dating violence1 sexual assault1 stalking1 or human trafficking1 as defined by the ,secretary2 or 7,d7 recently homeless1 as determined by the ,secretary1 and for whom providing rental assistance will prevent the family's homelessness or having high risk of housing instability4 7#c7 ,allocation ,the ,secretary shall notify public housing agencies of the number of emergency vouchers provided under this section to be allocated to the agency not later than #fj days after the date of the enactment of this ,act1 in accordance with a formula that includes public housing agency capacity and ensures geographic diversity1 including with respect to rural areas1 among public housing agencies administering the ,housing ,choice ,voucher program4 7#d7 ,terms and conditions 7,a7 ,election to administer ,the ,secretary shall establish a procedure for public housing agencies to accept or decline the emergency vouchers allocated to the agency in accordance with the formula under subparagraph 7#c74 7,b7 ,failure to use vouchers promptly ,if a public housing agency fails to lease its authorized vouchers under subsection 7b7 on behalf of eligible families within a reasonable period of time1 the ,secretary may revoke and redistribute any unleased vouchers and associated funds1 including administrative fees and costs referred to in subsection 7a77#c71 to other public housing agencies according to the formula under paragraph 7#c74 7#e7 ,waivers and alternative requirements ,the ,secretary may waive or specify alternative requirements for any provision of the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg et seq47 or regulation applicable to such statute other than requirements related to fair housing1 nondiscrimination1 labor standards1 and the environment1 upon a finding that the waiver or alternative requirement is necessary to expedite or facilitate the use of amounts made available in this section4 7#f7 ,termination of vouchers upon turnover ,after ,september #cj1 #bjbc1 a public housing agency may not reissue any vouchers made available under this section when assistance for the family assisted ends4 7c7 ,technical assistance and other costs ,the ,secretary may use not more #bj1jjj1jjj of the amounts made available under this section for the costs to the ,secretary of administering and overseeing the implementation of this section and the ,housing ,choice ,voucher program generally1 including information technology1 financial reporting1 and other costs4 ,of the amounts set aside under this subsection1 the ,secretary may use not more than #aj1jjj1jjj1 without competition1 to make new awards or increase prior awards to existing technical assistance providers to provide an immediate increase in capacity building and technical assistance to public housing agencies4 7d7 ,implementation ,the ,secretary may implement the provisions of this section by notice4 #cbjc4 ,emergency assistance for rural housing ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,agriculture for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to provide grants under section #eba7;a77#b7 of the ,housing ,act of #aidi or agreements entered into in lieu of debt forgiveness or payments for eligible households as authorized by section #ejb7;c77#e77;,d7 of the ,housing ,act of #aidi1 for temporary adjustment of income losses for residents of housing financed or assisted under section #ead1 #eae1 or #eaf of the ,housing ,act of #aidi who have experienced income loss but are not currently receiving ,federal rental assistance4 #cbjd4 ,housing counseling 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,neighborhood ,reinvestment ,corporation 7in this section referred to as the 8,corporation07 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for grants to housing counseling intermediaries approved by the ,department of ,housing and ,urban ,development1 ,state housing finance agencies1 and ,neighbor,works organizations for providing housing counseling services1 as authorized under the ,neighborhood ,reinvestment ,corporation ,act 7#db ,u4,s4,c4 #haja-hajg7 and consistent with the discretion set forth in section #fjf7;a77#e7 of such ,act 7#db ,u4,s4,c4 #haje7;a77#e77 to design and administer grant programs4 ,of the grant funds made available under this subsection1 not less than #dj percent shall be provided to counseling organizations that-- 7#a7 target housing counseling services to minority and low-income populations facing housing instability2 or 7#b7 provide housing counseling services in neighborhoods having high concentrations of minority and low-income populations4 7b7 ,limitation ,the aggregate amount provided to ,neighbor,works organizations under this section shall not exceed #ae percent of the total of grant funds made available by subsection 7a74 7c7 ,administration and oversight ,the ,corporation may retain a portion of the amounts provided under this section1 in a proportion consistent with its standard rate for program administration in order to cover its expenses related to program administration and oversight4 7d7 ,housing counseling services defined ,for the purposes of this section1 the term housing counseling services means-- 7#a7 housing counseling provided directly to households facing housing instability1 such as eviction1 default1 foreclosure1 loss of income1 or homelessness2 7#b7 education1 outreach1 training1 technology upgrades1 and other program related support2 and 7#c7 operational oversight funding for grantees and subgrantees that receive funds under this section4 #cbje4 ,homelessness assistance and supportive services program 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,housing and ,urban ,development 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 except that amounts authorized under subsection 7d77#c7 shall remain available until ,september #cj1 #bjbi1 for assistance under title ,,ii of the ,cranston-,gonzalez ,national ,affordable ,housing ,act 7#db ,u4,s4,c4 #abgba et seq47 for the following activities to primarily benefit qualifying individuals or families3 7#a7 ,tenant-based rental assistance4 7#b7 ,the development and support of affordable housing pursuant to section #bab7;a7 of the ,cranston-,gonzalez ,national ,affordable ,housing ,act 7#db ,u4,s4,c4 #abgdb7;a77 78the ,act0 herein74 7#c7 ,supportive services to qualifying individuals or families not already receiving such supportive services1 including-- 7,a7 activities listed in section #dja7bi7 of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacfj7bi772 7,b7 housing counseling2 and 7,c7 homeless prevention services4 7#d7 ,the acquisition and development of non-congregate shelter units1 all or a portion of which may-- 7,a7 be converted to permanent affordable housing2 7,b7 be used as emergency shelter under subtitle ,b of title ,,iv of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacga-aacgh72 7,c7 be converted to permanent housing under subtitle ,c of title ,,iv of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacha-aachi72 or 7,d7 remain as non-congregate shelter units4 7b7 ,qualifying individuals or families defined ,for the purposes of this section1 qualifying individuals or families are those who are-- 7#a7 homeless1 as defined in section #ajc7;a7 of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacjb7;a772 7#b7 at-risk of homelessness1 as defined in section #dja7a7 of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacfj7a772 7#c7 fleeing1 or attempting to flee1 domestic violence1 dating violence1 sexual assault1 stalking1 or human trafficking1 as defined by the ,secretary2 7#d7 in other populations where providing supportive services or assistance under section #bab7;a7 of the ,act 7#db ,u4,s4,c4 #abgdb7;a77 would prevent the family's homelessness or would serve those with the greatest risk of housing instability2 or 7#e7 veterans and families that include a veteran family member that meet one of the preceding criteria4 7c7 ,terms and conditions 7#a7 ,funding restrictions ,the cost limits in section #bab7;e7 7#db ,u4,s4,c4 #abgdb7;e771 the commitment requirements in section #bah7;g7 7#db ,u4,s4,c4 #abgdh7;g771 the matching requirements in section #bbj 7#db ,u4,s4,c4 #abgej71 and the set-aside for housing developed1 sponsored1 or owned by community housing development organizations required in section #bca of the ,act 7#db ,u4,s4,c4 #abgga7 shall not apply for amounts made available in this section4 7#b7 ,administrative costs ,notwithstanding sections #bab7;c7 and 7d77#a7 of the ,act 7#db ,u4,s4,c4 #abgdb7;c7 and 7d77#a771 of the funds made available in this section for carrying out activities authorized in this section1 a grantee may use up to fifteen percent of its allocation for administrative and planning costs4 7#c7 ,operating expenses ,notwithstanding sections #bab7;a7 and 7g7 of the ,act 7#db ,u4,s4,c4 #abgdb7;a7 and 7g771 a grantee may use up to an additional five percent of its allocation for the payment of operating expenses of community housing development organizations and nonprofit organizations carrying out activities authorized under this section1 but only if-- 7,a7 such funds are used to develop the capacity of the community housing development organization or nonprofit organization in the jurisdiction or insular area to carry out activities authorized under this section2 and 7,b7 the community housing development organization or nonprofit organization complies with the limitation on assistance in section #bcd7;b7 of the ,act 7#db ,u4,s4,c4 #abggd7;b774 7#d7 ,contracting ,a grantee1 when contracting with service providers engaged directly in the provision of services under paragraph 7a77#c71 shall1 to the extent practicable1 enter into contracts in amounts that cover the actual total program costs and administrative overhead to provide the services contracted4 7d7 ,allocation 7#a7 ,formula assistance ,except as provided in paragraphs 7#b7 and 7#c71 the ,secretary shall allocate amounts made available under this section pursuant to section #bag of the ,act 7#db ,u4,s4,c4 #abgdg7 to grantees that received allocations pursuant to that same formula in fiscal year #bjba1 and shall make such allocations within #cj days of enactment of this ,act4 7#b7 ,technical assistance ,up to #be1jjj1jjj of the amounts made available under this section shall be used1 without competition1 to make new awards or increase prior awards to existing technical assistance providers to provide an immediate increase in capacity building and technical assistance available to any grantees implementing activities or projects consistent with this section4 7#c7 ,other costs ,up to #ej1jjj1jjj of the amounts made available under this section shall be used for the administrative costs to oversee and administer implementation of this section and the ,,home program generally1 including information technology1 financial reporting1 and other costs4 7#d7 ,waivers or alternative requirements ,the ,secretary may waive or specify alternative requirements for any provision of the ,cranston-,gonzalez ,national ,affordable ,housing ,act 7#db ,u4,s4,c4 #abgja et seq47 and titles ,i and ,,iv of the ,mc,kinney-,vento ,homelessness ,act 7#db ,u4,s4,c4 #aacja et seq41 #aacfj et seq47 or regulation for the administration of the amounts made available under this section other than requirements related to fair housing1 nondiscrimination1 labor standards1 and the environment1 upon a finding that the waiver or alternative requirement is necessary to expedite or facilitate the use of amounts made available under this section4 #cbjf4 ,homeowner ,assistance ,fund 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,treasury for the ,homeowner ,assistance ,fund established under subsection 7c7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #i1ifa1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for qualified expenses that meet the purposes specified under subsection 7c7 and expenses described in subsection 7d77#a74 7b7 ,definitions ,in this section3 7#a7 ,conforming loan limit ,the term conforming loan limit means the applicable limitation governing the maximum original principal obligation of a mortgage secured by a single-family residence1 a mortgage secured by a #b-;family residence1 a mortgage secured by a #c-;family residence1 or a mortgage secured by a #d-;family residence1 as determined and adjusted annually under section #cjb7;b77#b7 of the ,federal ,national ,mortgage ,association ,charter ,act 7#ab ,u4,s4,c4 #agag7;b77#b77 and section #cje7;a77#b7 of the ,federal ,home ,loan ,mortgage ,corporation ,act 7#ab ,u4,s4,c4 #aded7;a77#b774 7#b7 ,dwelling ,the term dwelling means any building1 structure1 or portion thereof which is occupied as1 or designed or intended for occupancy as1 a residence by one or more individuals4 7#c7 ,eligible entity ,the term eligible entity means-- 7,a7 a ,state2 or 7,b7 any entity eligible for payment under subsection 7f74 7#d7 ,mortgage ,the term mortgage means any credit transaction-- 7,a7 that is secured by a mortgage1 deed of trust1 or other consensual security interest on a principal residence of a borrower that is 7i7 a #a- to #d-unit dwelling1 or 7ii7 residential real property that includes a #a- to #d-unit dwelling2 and 7,b7 the unpaid principal balance of which was1 at the time of origination1 not more than the conforming loan limit4 7#e7 ,fund ,the term ,fund means the ,homeowner ,assistance ,fund established under subsection 7c74 7#f7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#g7 ,state ,the term ,state means any ,state of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,guam1 ,american ,samoa1 the ,united ,states ,virgin ,islands1 and the ,commonwealth of the ,northern ,mariana ,islands4 7c7 ,establishment of ,fund 7#a7 ,establishment2 qualified expenses ,there is established in the ,department of the ,treasury a ,homeowner ,assistance ,fund to mitigate financial hardships associated with the coronavirus pandemic by providing such funds as are appropriated by subsection 7a7 to eligible entities for the purpose of preventing homeowner mortgage delinquencies1 defaults1 foreclosures1 loss of utilities or home energy services1 and displacements of homeowners experiencing financial hardship after ,january #ba1 #bjbj1 through qualified expenses related to mortgages and housing1 which include-- 7,a7 mortgage payment assistance2 7,b7 financial assistance to allow a homeowner to reinstate a mortgage or to pay other housing related costs related to a period of forbearance1 delinquency1 or default2 7,c7 principal reduction2 7,d7 facilitating interest rate reductions2 7,e7 payment assistance for-- 7i7 utilities1 including electric1 gas1 home energy1 and water2 7ii7 internet service1 including broadband internet access service1 as defined in section #h4a7;b7 of title #dg1 ,code of ,federal ,regulations 7or any successor regulation72 7iii7 homeowner's insurance1 flood insurance1 and mortgage insurance2 and 7iv7 homeowner's association1 condominium association fees1 or common charges2 7,f7 reimbursement of funds expended by a ,state1 local government1 or designated entity under subsection 7f7 during the period beginning on ,january #ba1 #bjbj1 and ending on the date that the first funds are disbursed by the eligible entity under the ,homeowner ,assistance ,fund1 for the purpose of providing housing or utility payment assistance to homeowners or otherwise providing funds to prevent foreclosure or post-foreclosure eviction of a homeowner or prevent mortgage delinquency or loss of housing or utilities as a response to the coronavirus disease 7,,covid7 pandemic2 and 7,g7 any other assistance to promote housing stability for homeowners1 including preventing mortgage delinquency1 default1 foreclosure1 post-foreclosure eviction of a homeowner1 or the loss of utility or home energy services1 as determined by the ,secretary4 7#b7 ,targeting ,not less than #fj percent of amounts made to each eligible entity allocated amounts under subsection 7d7 or 7f7 shall be used for qualified expenses that assist homeowners having incomes equal to or less than #ajj percent of the area median income for their household size or equal to or less than #ajj percent of the median income for the ,united ,states1 as determined by the ,secretary of ,housing and ,urban ,development1 whichever is greater4 ,the eligible entity shall prioritize remaining funds to socially disadvantaged individuals4 7d7 ,allocation of funds 7#a7 ,administration ,of any amounts made available under this section1 the ,secretary shall reserve-- 7,a7 to the ,department of the ,treasury1 an amount not to exceed #dj1jjj1jjj to administer and oversee the ,fund1 and to provide technical assistance to eligible entities for the creation and implementation of ,state and tribal programs to administer assistance from the ,fund2 and 7,b7 to the ,inspector ,general of the ,department of the ,treasury1 an amount to not exceed #b1fjj1jjj for oversight of the program under this section4 7#b7 ,for ,states ,after the application of paragraphs 7#a71 7#d71 and 7#e7 of this subsection and subject to paragraph 7#c7 of this subsection1 the ,secretary shall allocate the remaining funds available within the ,homeowner ,assistance ,fund to each ,state of the ,united ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico based on homeowner need1 for such ,state relative to all ,states of the ,united ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico1 as of the date of the enactment of this ,act1 which is determined by reference to-- 7,a7 the average number of unemployed individuals measured over a period of time not fewer than #c months and not more than #ab months2 and 7,b7 the total number of mortgagors with-- 7i7 mortgage payments that are more than #cj days past due2 or 7ii7 mortgages in foreclosure4 7#c7 ,small ,state minimum 7,a7 ,in general ,each ,state of the ,united ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico shall receive no less than #ej1jjj1jjj for the purposes established in 7c74 7,b7 ,pro ,rata ,adjustments ,the ,secretary shall adjust on a pro rata basis the amount of the payments for each ,state of the ,united ,states1 the ,district of ,columbia1 and the ,commonwealth of ,puerto ,rico determined under this subsection without regard to this subparagraph to the extent necessary to comply with the requirements of subparagraph 7,a74 7#d7 ,territory set-aside ,notwithstanding any other provision of this section1 of the amounts appropriated under subsection 7a71 the ,secretary shall reserve #cj1jjj1jjj to be disbursed to ,guam1 ,american ,samoa1 the ,united ,states ,virgin ,islands1 and the ,commonwealth of the ,northern ,mariana ,islands based on each such territory's share of the combined total population of all such territories1 as determined by the ,secretary4 ,for the purposes of this paragraph1 population shall be determined based on the most recent year for which data are available from the ,united ,states ,census ,bureau4 7#e7 ,tribal set-aside ,the ,secretary shall allocate funds to any eligible entity designated under subsection 7f7 pursuant to the requirements of that subsection4 7e7 ,distribution of funds to ,states 7#a7 ,in ,general ,the ,secretary shall make payments1 beginning not later than #de days after enactment of this ,act1 from amounts allocated under subsection 7d7 to eligible entities that have notified the ,secretary that they request to receive payment from the ,fund and that the eligible entity will use such payments in compliance with this section4 7#b7 ,reallocation ,if a ,state does not request allocated funds by the #deth day after the date of enactment of this ,act1 such ,state shall not be eligible for a payment from the ,secretary pursuant to this section1 and the ,secretary shall1 by the #ahjth day after the date of enactment of this ,act1 reallocate any funds that were not requested by such ,state among the ,states that have requested funds by the #deth day after the date of enactment of this ,act4 ,for any such reallocation of funds1 the ,secretary shall adhere to the requirements of subsection 7d71 except for paragraph 7#a71 to the greatest extent possible1 provided that the ,secretary shall also take into consideration in determining such reallocation a ,state's remaining need and a ,state's record of using payments from the ,fund to serve homeowners at disproportionate risk of mortgage default1 foreclosure1 or displacement1 including homeowners having incomes equal to or less than #ajj percent of the area median income for their household size or #ajj percent of the median income for the ,united ,states1 as determined by the ,secretary of ,housing and ,urban ,development1 whichever is greater1 and minority homeowners4 7f7 ,tribal set-aside 7#a7 ,set-aside ,notwithstanding any other provision of this section1 of the amounts appropriated under subsection 7a71 the ,secretary shall use #e percent to make payments to entities that are eligible for payments under clauses 7i7 and 7ii7 of section #eja7;b77#b77;,a7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 for the purposes described in subsection 7c74 7#b7 ,allocation and payment ,the ,secretary shall allocate the funds set aside under paragraph 7#a7 using the allocation formulas described in clauses 7i7 and 7ii7 of section #eja7;b77#b77;,a7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj71 and shall make payments of such amounts beginning no later than #de days after enactment of this ,act to entities eligible for payment under clauses 7i7 and 7ii7 of section #eja7;b77#b77;,a7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 that notify the ,secretary that they request to receive payments allocated from the ,fund by the ,secretary for purposes described under subsection 7c7 and will use such payments in compliance with this section4 7#c7 ,adjustment ,allocations provided under this subsection may be further adjusted as provided by section #eja7;b77#b77;,b7 of subtitle ,a of title ,v of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj74 #cbjg4 ,relief measures for section #ejb and #ejd direct loan borrowers 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,agriculture 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ci1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for direct loans made under sections #ejb and #ejd of the ,housing ,act of #aidi 7#db ,u4,s4,c4 #adgb1 #adgd74 7b7 ,administrative expenses ,the ,secretary may use not more than #c percent of the amounts appropriated under this section for administrative purposes4 #cbjh4 ,fair housing activities 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,housing and ,urban ,development 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for the ,fair ,housing ,initiatives ,program under section #efa of the ,housing and ,community ,development ,act of #aihg 7#db ,u4,s4,c4 #cfaf;a7 to ensure fair housing organizations have additional resources to address fair housing inquiries1 complaints1 investigations1 education and outreach activities1 and costs of delivering or adapting services1 during or relating to the coronavirus pandemic4 7b7 ,administrative expenses ,the ,secretary may use not more than #c percent of the amounts appropriated under this section for administrative purposes4 ,c ,small ,business 7,,ssbci7 #ccja4 ,state ,small ,business ,credit ,initiative 7a7 ,state ,small ,business ,credit ,initiative 7#a7 ,in general ,the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egja et seq47 is amended-- 7,a7 in section #cjjc-- 7i7 in subsection 7b7-- 7,i7 by amending paragraph 7#a7 to read as follows3 7#a7 ,in general ,not later than #cj days after the date of enactment of subsection 7d71 the ,secretary shall allocate ,federal funds to participating ,states so that each ,state is eligible to receive an amount equal to what the ,state would receive under the #bjba allocation1 as determined under paragraph 7#b74 2 7,,ii7 in paragraph 7#b7-- 7aa7 by striking #bjji each place such term appears and inserting #bjba2 7bb7 by striking #bjjh each place such term appears and inserting #bjbj2 7cc7 in subparagraph 7,a71 by striking ,the ,secretary and inserting ,with respect to ,states other than ,tribal governments1 the ,secretary2 7dd7 in subparagraph 7,c77i71 by striking #bjjg and inserting #bjai2 and 7ee7 by adding at the end the following3 7,c7 ,separate allocation for ,tribal governments 7i7 ,in general ,with respect to ,states that are ,tribal governments1 the ,secretary shall determine the #bjba allocation by allocating #ejj1jjj1jjj among the ,tribal governments in the proportion the ,secretary determines appropriate1 including with consideration to available employment and economic data regarding each such ,tribal government4 7ii7 ,notice of intent2 timing of allocation ,with respect to allocations to ,states that are ,tribal governments1 the ,secretary may-- 7,i7 require ,tribal governments that individually or jointly wish to participate in the ,program to file a notice of intent with the ,secretary not later than #cj days after the date of enactment of subsection 7d72 and 7,,ii7 notwithstanding paragraph 7#a71 allocate ,federal funds to participating ,tribal governments not later than #fj days after the date of enactment of subsection 7d74 7,d7 ,employment data ,if the ,secretary determines that employment data with respect to a ,state is unavailable from the ,bureau of ,labor ,statistics of the ,department of ,labor1 the ,secretary shall consider such other economic and employment data that is otherwise available for purposes of determining the employment data of such ,state4 2 and 7,,iii7 by striking paragraph 7#c72 and 7ii7 in subsection 7c7-- 7,i7 in paragraph 7#a77;,a77iii71 by inserting before the period the following3 that have delivered loans or investments to eligible businesses2 and 7,,ii7 by amending paragraph 7#d7 to read as follows3 7#d7 ,termination of availability of amounts not transferred 7,a7 ,in general ,any portion of a participating ,state's allocated amount that has not been transferred to the ,state under this section may be deemed by the ,secretary to be no longer allocated to the ,state and no longer available to the ,state and shall be returned to the general fund of the ,treasury or reallocated as described under subparagraph 7,b71 if-- 7i7 the second #a_/c of a ,state's allocated amount has not been transferred to the ,state before the end of the end of the #c-year period beginning on the date that the ,secretary approves the ,state for participation2 or 7ii7 the last #a_/c of a ,state's allocated amount has not been transferred to the ,state before the end of the end of the #f-year period beginning on the date that the ,secretary approves the ,state for participation4 7,b7 ,reallocation ,any amount deemed by the ,secretary to be no longer allocated to a ,state and no longer available to such ,state under subparagraph 7,a7 may be reallocated by the ,secretary to other participating ,states4 ,in making such a reallocation1 the ,secretary shall not take into account the minimum allocation requirements under subsection 7b77#b77;,b7 or the specific allocation for ,tribal governments described under subsection 7b77#b77;,c74 2 7,b7 in section #cjjd7;d71 by striking date of enactment of this ,act each place it appears and inserting date of the enactment of section #cjjc7;d72 7,c7 in section #cjje7;b71 by striking date of enactment of this ,act each place it appears and inserting date of the enactment of section #cjjc7;d72 7,d7 in section #cjjf7;b77#d71 by striking date of enactment of this ,act and inserting date of the enactment of section #cjjc7;d72 7,e7 in section #cjjg7;b71 by striking ,march #ca1 #bjaa and inserting ,march #ca1 #bjbb2 7,f7 in section #cjji1 by striking date of enactment of this ,act each place it appears and inserting date of the enactment of section #cjjc7;d72 and 7,g7 in section #cjaa7;b71 by striking date of the enactment of this ,act each place it appears and inserting date of the enactment of section #cjjc7;d74 7#b7 ,appropriation 7,a7 ,in general ,in addition to amounts otherwise available1 there is hereby appropriated to the ,secretary of the ,treasury for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1jjj1 to remain available until expended1 to provide support to small businesses responding to and recovering from the economic effects of the ,,covid-#ai pandemic1 ensure business enterprises owned and controlled by socially and economically disadvantaged individuals have access to credit and investments1 provide technical assistance to help small businesses applying for various support programs1 and to pay reasonable costs of administering such ,initiative4 7,b7 ,rescission ,with respect to amounts appropriated under subparagraph 7,a7-- 7i7 the ,secretary of the ,treasury shall complete all disbursements and remaining obligations before ,september #cj1 #bjcj2 and 7ii7 any amounts that remain unexpended 7whether obligated or unobligated7 on ,september #cj1 #bjcj1 shall be rescinded and deposited into the general fund of the ,treasury4 7b7 ,additional allocations to support business enterprises owned and controlled by socially and economically disadvantaged individuals ,section #cjjc of the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egjb7 is amended by adding at the end the following3 7d7 ,additional allocations to support business enterprises owned and controlled by socially and economically disadvantaged individuals ,of the amounts appropriated for fiscal year #bjba to carry out the ,program1 the ,secretary shall-- 7#a7 allocate #a1ejj1jjj1jjj to ,states from funds allocated under this section and1 by regulation or other guidance1 prescribe ,program requirements that the funds be expended for business enterprises owned and controlled by socially and economically disadvantaged individuals2 and 7#b7 allocate such amounts to ,states based on the needs of business enterprises owned and controlled by socially and economically disadvantaged individuals1 as determined by the ,secretary1 in each ,state1 and not subject to the allocation formula described under subsection 7b74 7e7 ,incentive allocations to support business enterprises owned and controlled by socially and economically disadvantaged individuals ,of the amounts appropriated for fiscal year #bjba to carry out the ,program1 the ,secretary shall set aside #a1jjj1jjj1jjj for an incentive program under which the ,secretary shall increase the second #a_/c and last #a_/c allocations for ,states that demonstrate robust support1 as determined by the ,secretary1 for business concerns owned and controlled by socially and economically disadvantaged individuals in the deployment of prior allocation amounts4 4 7c7 ,additional allocations to support very small businesses ,section #cjjc of the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egjb71 as amended by subsection 7b71 is further amended by adding at the end the following3 7f7 ,additional allocations to support very small businesses 7#a7 ,in general ,of the amounts appropriated to carry out the ,program1 the ,secretary shall allocate not less than #ejj1jjj1jjj to ,states from funds allocated under this section to be expended for very small businesses4 7#b7 ,very small business defined ,in this subsection1 the term very small business-- 7,a7 means a business with fewer than #aj employees2 and 7,b7 may include independent contractors and sole proprietors4 4 7d7 ,technical assistance ,section #cjji of the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egjh7 is amended by adding at the end the following3 7e7 ,technical assistance ,of the amounts appropriated for fiscal year #bjba to carry out the ,program1 #ejj1jjj1jjj may be used by the ,secretary to-- 7#a7 provide funds to ,states to carry out a technical assistance plan under which a ,state will provide legal1 accounting1 and financial advisory services1 either directly or contracted with legal1 accounting1 and financial advisory firms1 with priority given to business enterprises owned and controlled by socially and economically disadvantaged individuals1 to very small businesses and business enterprises owned and controlled by socially and economically disadvantaged individuals applying for-- 7,a7 ,state programs under the ,program2 and 7,b7 other ,state or ,federal programs that support small businesses2 7#b7 transfer amounts to the ,minority ,business ,development ,agency1 so that the ,agency may use such amounts in a manner the ,agency determines appropriate1 including through contracting with third parties1 to provide technical assistance to business enterprises owned and controlled by socially and economically disadvantaged individuals applying to-- 7,a7 ,state programs under the ,program2 and 7,b7 other ,state or ,federal programs that support small businesses2 and 7#c7 contract with legal1 accounting1 and financial advisory firms 7with priority given to business enterprises owned and controlled by socially and economically disadvantaged individuals71 to provide technical assistance to business enterprises owned and controlled by socially and economically disadvantaged individuals applying to-- 7,a7 ,state programs under the ,program2 and 7,b7 other ,state or ,federal programs that support small businesses4 4 7e7 ,inclusion of ,tribal governments ,section #cjjb7aj7 of the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egja7aj77 is amended-- 7#a7 in subparagraph 7,c71 by striking and at the end2 7#b7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,e7 a ,tribal government1 or a group of ,tribal governments that jointly apply for an allocation4 4 7f7 ,definitions ,section #cjjb of the ,state ,small ,business ,credit ,initiative ,act of #bjaj 7#ab ,u4,s4,c4 #egja7 is amended by adding at the end the following3 7#ae7 ,business enterprise owned and controlled by socially and economically disadvantaged individuals ,the term business enterprise owned and controlled by socially and economically disadvantaged individuals means a business that-- 7,a7 if privately owned1 #ea percent is owned by one or more socially and economically disadvantaged individuals2 7,b7 if publicly owned1 #ea percent of the stock is owned by one or more socially and economically disadvantaged individuals2 and 7,c7 in the case of a mutual institution1 a majority of the ,board of ,directors1 account holders1 and the community which the institution services is predominantly comprised of socially and economically disadvantaged individuals4 7#af7 ,community development financial institution ,the term community development financial institution has the meaning given that term under section #ajc of the ,riegle ,community ,development and ,regulatory ,improvement ,act of #aiid4 7#ag7 ,minority depository institution ,the term minority depository institution has the meaning given that term under section #cjh7;b7 of the ,financial ,institutions ,reform1 ,recovery1 and ,enforcement ,act of #aihi4 7#ah7 ,socially and economically disadvantaged individual ,the term socially and economically disadvantaged individual means an individual who is a socially disadvantaged individual or an economically disadvantaged individual1 as such terms are defined1 respectively1 under section #h of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcg7 and the regulations thereunder4 7#ai7 ,tribal government ,the term ,tribal government means the recognized governing body of any ,indian or ,alaska ,native tribe1 band1 nation1 pueblo1 village1 community1 component band1 or component reservation1 individually identified 7including parenthetically7 in the list published most recently as of the date of enactment of this paragraph pursuant to section #ajd of the ,federally ,recognized ,indian ,tribe ,list ,act of #aiid 7#be ,u4,s4,c4 #eaca74 4 7g7 ,rule of application ,the amendments made by this section shall apply with respect to funds appropriated under this section and funds appropriated on and after the date of enactment of this section4 ,d ,public ,transportation #cdja4 ,federal ,transit ,administration grants 7a7 ,federal ,transit ,administration appropriation 7#a7 ,in general ,in addition to amounts otherwise made available1 there are appropriated for fiscal year #bjba1 out of any funds in the ,treasury not otherwise appropriated1 #cj1dfa1cee1ecd1 to remain available until ,september #cj1 #bjbd1 that shall-- 7,a7 be for grants to eligible recipients under sections #ecjg1 #ecji1 #ecaj1 and #ecaa of title #di1 ,united ,states ,code1 to prevent1 prepare for1 and respond to coronavirus2 and 7,b7 not be subject to any prior restriction on the total amount of funds available for implementation or execution of programs authorized under sections #ecjg1 #ecaj1 or #ecaa of such title4 7#b7 ,availability of funds for operating expenses 7,a7 ,in general ,notwithstanding subsection 7a77#a7 or 7b7 of section #ecjg and section #ecaj7;b77#b77;,a7 of title #di1 ,united ,states ,code1 funds provided under this section1 other than subsection 7b77#d71 shall be available for the operating expenses of transit agencies to prevent1 prepare for1 and respond to the coronavirus public health emergency1 including1 beginning on ,january #bj1 #bjbj-- 7i7 reimbursement for payroll of public transportation 7including payroll and expenses of private providers of public transportation72 7ii7 operating costs to maintain service due to lost revenue due as a result of the coronavirus public health emergency1 including the purchase of personal protective equipment2 and 7iii7 paying the administrative leave of operations or contractor personnel due to reductions in service4 7,b7 ,use of funds ,funds described in subparagraph 7,a7 shall be-- 7i7 available for immediate obligation1 notwithstanding the requirement for such expenses to be included in a transportation improvement program1 long-range transportation plan1 statewide transportation plan1 or statewide transportation improvement program under sections #ecjc and #ecjd of title #di1 ,united ,states ,code2 7ii7 directed to payroll and operations of public transportation 7including payroll and expenses of private providers of public transportation71 unless the recipient certifies to the ,administrator of the ,federal ,transit ,administration that the recipient has not furloughed any employees2 7iii7 used to provide a ,federal share of the costs for any grant made under this section of #ajj percent4 7b7 ,allocation of funds 7#a7 ,urbanized area formula grants 7,a7 ,in general ,of the amounts made available under subsection 7a71 #bf1jhf1ehj1bbg shall be for grants to recipients and subrecipients under section #ecjg of title #di1 ,united ,states ,code1 and shall be administered as if such funds were provided under section #ecjg of such title4 7,b7 ,allocation ,amounts made available under subparagraph 7,a7 shall be apportioned to urbanized areas based on data contained in the ,national ,transit ,database such that-- 7i7 each urbanized area shall receive an apportionment of an amount that1 when combined with amounts that were otherwise made available to such urbanized area for similar activities to prevent1 prepare for1 and respond to coronavirus1 is equal to #acb percent of the urbanized area's #bjah operating costs2 and 7ii7 for funds remaining after the apportionment described in clause 7i71 such funds shall be apportioned such that each urbanized area that did not receive an apportionment under clause 7i7 shall receive an apportionment equal to #be percent of the urbanized area's #bjah operating costs4 7#b7 ,formula grants for the enhanced mobility of seniors and individuals with disabilities 7,a7 ,in general ,of the amounts made available under subsection 7a71 #ej1jjj1jjj shall be for grants to recipients or subrecipients eligible under section #ecaj of title #di1 ,united ,states ,code1 and shall be apportioned in accordance with such section4 7,b7 ,allocation ratio ,amounts made available under subparagraph 7,a7 shall be allocated in the same ratio as funds were provided under section #ecaj of title #di1 ,united ,states ,code1 for fiscal year #bjbj4 7#c7 ,formula grants for rural areas 7,a7 ,in general ,of the amounts made available under subsection 7a71 #cag1bad1jac shall be for grants to recipients or subrecipients eligible under section #ecaa of title #di1 ,united ,states ,code1 and shall be administered as if the funds were provided under section #ecaa of such title1 and shall be apportioned in accordance with such section1 except as described in paragraph 7,b74 7,b7 ,allocation ratio ,amounts made available under subparagraph 7,a7 to ,states1 as defined in section #ecjb of title #di1 ,united ,states ,code1 shall be allocated to such ,states based on data contained in the ,national ,transit ,database1 such that-- 7i7 any ,state that received an amount for similar activities to prevent1 prepare for1 and respond to coronavirus that is equal to or greater than #aej percent of the combined #bjah rural operating costs of the recipients and subrecipients in such ,state shall receive an amount equal to #e percent of such ,state's #bjah rural operating costs2 7ii7 any ,state that does not receive an allocation under clause 7i7 that received an amount for similar activities to prevent1 prepare for1 and respond to coronavirus that is equal to or greater than #adj percent of the combined #bjah rural operating costs of the recipients and subrecipients in that ,state shall receive an amount equal to #aj percent of such ,state's #bjah rural operating costs2 and 7iii7 any ,state that does not receive an allocation under clauses 7i7 or 7ii7 shall receive an amount equal to #bj percent of such ,state's #bjah rural operating costs4 7#d7 ,capital investments 7,a7 ,in general ,of the amounts made available under subsection 7a7-- 7i7 #a1dbe1jjj1jjj shall be for grants administered under subsections 7d7 and 7e7 of section #ecji of title #di1 ,united ,states ,code2 and 7ii7 #bej1jjj1jjj shall be for grants administered under subsection 7h7 of section #ecji of title #di1 ,united ,states ,code4 7,b7 ,funding distribution 7i7 ,in general ,of the amounts made available in subparagraph 7,a77i71 #a1bej1jjj1jjj shall be provided to each recipient for all projects with existing full funding grant agreements that received allocations for fiscal year #bjai or #bjbj1 except that recipients with projects open for revenue service are not eligible to receive a grant under this subparagraph4 ,funds shall be provided proportionally based on the non-capital investment grant share of the amount allocated4 7ii7 ,allocation ,of the amounts made available in subparagraph 7,a77i71 #age1jjj1jjj shall be provided to each recipient for all projects with existing full funding grant agreements that received an allocation only prior to fiscal year #bjai1 except that projects open for revenue service are not eligible to receive a grant under this subparagraph and no project may receive more than #dj percent of the amounts provided under this clause4 ,the ,administrator of the ,federal ,transit ,administration shall proportionally distribute funds in excess of such percent to recipients for which the percent of funds does not exceed #dj percent4 ,funds shall be provided proportionally based on the non-capital investment grant share of the amount allocated4 7iii7 ,eligible recipients ,for amounts made available in subparagraph 7,a77ii71 eligible recipients shall be any recipient of an allocation under subsection 7h7 of section #ecji of title #di1 ,united ,states ,code1 or an applicant in the project development phase described in paragraph 7#b7 of such subsection4 7iv7 ,amount ,amounts distributed under clauses 7i71 7ii71 and 7iii7 of subparagraph 7,a7 shall be provided notwithstanding the limitation of any calculation of the maximum amount of ,federal financial assistance for the project under subsection 7k77#b77;,c77ii7 or 7h77#g7 of section #ecji of title #di1 ,united ,states ,code4 7#e7 ,section #ecaa7;f7 services 7,a7 ,in general ,of the amounts made available under subsection 7a7 and in addition to the amounts made available under paragraph 7#c71 #ajj1jjj1jjj shall be available for grants to recipients for bus operators that partner with recipients or subrecipients of funds under section #ecaa7;f7 of title #di1 ,united ,states ,code4 7,b7 ,allocation ratio ,notwithstanding paragraph 7#c71 the ,administrator of the ,federal ,transit ,administration shall allocate amounts under subparagraph 7,a7 in the same ratio as funds were provided under section #ecaa of title #di1 ,united ,states ,code1 for fiscal year #bjbj4 7,c7 ,exception ,if a ,state or territory does not have bus providers eligible under section #ecaa7;f7 of title #di1 ,united ,states ,code1 funds under this paragraph may be used by such ,state or territory for any expense eligible under section #ecaa of title #di1 ,united ,states ,code4 7#f7 ,planning 7,a7 ,in general ,of the amounts made available under subsection 7a71 #be1jjj1jjj shall be for grants to recipients eligible under section #ecjg of title #di1 ,united ,states ,code1 for the planning of public transportation associated with the restoration of services as the coronavirus public health emergency concludes and shall be available in accordance with such section4 7,b7 ,availability of funds for route planning ,amounts made available under subparagraph 7,a7 shall be available for route planning designed to-- 7i7 increase ridership and reduce travel times1 while maintaining or expanding the total level of vehicle revenue miles of service provided in the planning period2 or 7ii7 make service adjustments to increase the quality or frequency of service provided to low-income riders and disadvantaged neighborhoods or communities4 7,c7 ,limitation ,amounts made available under subparagraph 7,a7 shall not be used for route planning related to transitioning public transportation service provided as of the date of receipt of funds to a transportation network company or other third-party contract provider1 unless the existing provider of public transportation service is a third-party contract provider4 7#g7 ,recipients and subrecipients requiring additional assistance 7,a7 ,in general ,of the amounts made available under subsection 7a71 #b1bjg1efa1bid shall be for grants to eligible recipients or subrecipients of funds under sections #ecjg or #ecaa of title #di1 ,united ,states ,code1 that1 as a result of ,,covid-#ai1 require additional assistance for costs related to operations1 personnel1 cleaning1 and sanitization combating the spread of pathogens on transit systems1 and debt service payments incurred to maintain operations and avoid layoffs and furloughs4 7,b7 ,administration ,funds made available under subparagraph 7,a7 shall1 after allocation1 be administered as if provided under paragraph 7#a7 or 7#c71 as applicable4 7,c7 ,application requirements 7i7 ,in general ,the ,administrator of the ,federal ,transit ,administration may not allocate funds to an eligible recipient or subrecipient of funds under chapter #ec of title #di1 ,united ,states ,code1 unless the recipient provides to the ,administrator-- 7,i7 estimates of financial need2 7,,ii7 data on reductions in farebox or other sources of local revenue for sustained operations2 7,,iii7 a spending plan for such funds2 and 7,,iv7 demonstration of expenditure of greater than #ij percent of funds available to the applicant from funds made available for similar activities in fiscal year #bjbj4 7ii7 ,deadlines ,the ,administrator of the ,federal ,transit ,administration shall-- 7,i7 not later than #ahj days after the date of enactment of this ,act1 issue a ,notice of ,funding ,opportunity for assistance under this paragraph2 and 7,,ii7 not later than #abj days after the application deadline established in the ,notice of ,funding ,opportunity under subclause 7,i71 make awards under this paragraph to selected applicants4 7iii7 ,evaluation 7,i7 ,in general ,applications for assistance under this paragraph shall be evaluated by the ,administrator of the ,federal ,transit ,administration based on the level of financial need demonstrated by an eligible recipient or subrecipient1 including projections of future financial need to maintain service as a percentage of the #bjah operating costs that has not been replaced by the funds made available to the eligible recipient or subrecipient under paragraphs 7#a7 through 7#e7 of this subsection when combined with the amounts allocated to such eligible recipient or subrecipient from funds previously made available for the operating expenses of transit agencies related to the response to the ,,covid-#ai public health emergency4 7,,ii7 ,restriction ,amounts made available under this paragraph shall only be available for operating expenses4 7iv7 ,state applicants ,a ,state may apply for assistance under this paragraph on behalf of an eligible recipient or subrecipient or a group of eligible recipients or subrecipients4 7,d7 ,unobligated funds ,if amounts made available under this paragraph remain unobligated on ,september #cj1 #bjbc1 such amounts shall be available for any purpose eligible under sections #ecjg or #ecaa of title #di1 ,united ,states ,code4 ,,iv ,committee on ,homeland ,security and ,governmental ,affairs #djja4 ,emergency ,federal ,employee ,leave ,fund 7a7 ,establishment2 appropriation ,there is established in the ,treasury the ,emergency ,federal ,employee ,leave ,fund 7in this section referred to as the ,fund71 to be administered by the ,director of the ,office of ,personnel ,management1 for the purposes set forth in subsection 7b74 ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #egj1jjj1jjj1 which shall be deposited into the ,fund and remain available through ,september #cj1 #bjbb4 ,the ,fund is available for reasonable expenses incurred by the ,office of ,personnel ,management in administering this section4 7b7 ,purpose ,amounts in the ,fund shall be available for reimbursement to an agency for the use of paid leave under this section by any employee of the agency who is unable to work because the employee-- 7#a7 is subject to a ,federal1 ,state1 or local quarantine or isolation order related to ,,covid-#ai2 7#b7 has been advised by a health care provider to self-quarantine due to concerns related to ,,covid-#ai2 7#c7 is caring for an individual who is subject to such an order or has been so advised2 7#d7 is experiencing symptoms of ,,covid-#ai and seeking a medical diagnosis2 7#e7 is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed1 if the school of such son or daughter requires or makes optional a virtual learning instruction model or requires or makes optional a hybrid of in-person and virtual learning instruction models1 or the child care provider of such son or daughter is unavailable1 due to ,,covid-#ai precautions2 7#f7 is experiencing any other substantially similar condition2 7#g7 is caring for a family member with a mental or physical disability or who is #ee years of age or older and incapable of self-care1 without regard to whether another individual other than the employee is available to care for such family member1 if the place of care for such family member is closed or the direct care provider is unavailable due to ,,covid-#ai2 or 7#h7 is obtaining immunization related to ,,covid-#ai or is recovering from any injury1 disability1 illness1 or condition related to such immunization4 7c7 ,limitations 7#a7 ,period of availability ,paid leave under this section may only be provided to and used by an employee during the period beginning on the date of enactment of this ,act and ending on ,september #cj1 #bjba4 7#b7 ,total hours2 amount ,paid leave under this section-- 7,a7 shall be provided to an employee in an amount not to exceed #fjj hours of paid leave for each full-time employee1 and in the case of a part-time employee1 employee on an uncommon tour of duty1 or employee with a seasonal work schedule1 in an amount not to exceed the proportional equivalent of #fjj hours to the extent amounts in the ,fund remain available for reimbursement2 7,b7 shall be paid at the same hourly rate as other leave payments2 and 7,c7 may not be provided to an employee if the leave would result in payments greater than #b1hjj in aggregate for any biweekly pay period for a full-time employee1 or a proportionally equivalent biweekly limit for a part-time employee4 7#c7 ,relationship to other leave ,paid leave under this section-- 7,a7 is in addition to any other leave provided to an employee2 and 7,b7 may not be used by an employee concurrently with any other paid leave4 7#d7 ,calculation of retirement benefit ,any paid leave provided to an employee under this section shall reduce the total service used to calculate any ,federal civilian retirement benefit4 7d7 ,employee defined ,in this section1 the term employee means-- 7#a7 an individual in the executive branch for whom annual and sick leave is provided under subchapter ,i of chapter #fc of title #e1 ,united ,states ,code2 7#b7 an individual employed by the ,united ,states ,postal ,service2 7#c7 an individual employed by the ,postal ,regulatory ,commission2 and 7#d7 an employee of the ,public ,defender ,service for the ,district of ,columbia and the ,district of ,columbia ,courts4 #djjb4 ,funding for the ,government ,accountability ,office ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #gg1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for necessary expenses of the ,government ,accountability ,office to prevent1 prepare for1 and respond to ,coronavirus and to support oversight of the ,coronavirus response and of funds provided in this ,act or any other ,act pertaining to the ,coronavirus pandemic4 #djjc4 ,pandemic ,response ,accountability ,committee funding availability ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #dj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for the ,pandemic ,response ,accountability ,committee to support oversight of the ,coronavirus response and of funds provided in this ,act or any other ,act pertaining to the ,coronavirus pandemic4 #djjd4 ,funding for the ,white ,house ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ab1hjj1jjj1 to remain available until ,september #cj1 #bjba1 for necessary expenses for the ,white ,house1 to prevent1 prepare for1 and respond to coronavirus4 #djje4 ,federal ,emergency ,management ,agency appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,federal ,emergency ,management ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 to carry out the purposes of the ,disaster ,relief ,fund for costs associated with major disaster declarations4 #djjf4 ,funeral assistance 7a7 ,in general ,for the emergency declaration issued by the ,president on ,march #ac1 #bjbj1 pursuant to section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b771 and for any subsequent major disaster declaration that supersedes such emergency declaration1 the ,president shall provide financial assistance to an individual or household to meet disaster-related funeral expenses under section #djh7;e77#a7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagd7;e77#a771 for which the ,federal cost share shall be #ajj percent4 7b7 ,use of funds ,funds appropriated under section #djje may be used to carry out subsection 7a7 of this section4 #djjg4 ,emergency food and shelter program funding ,in addition to amounts otherwise made available1 there is appropriated to the ,federal ,emergency ,management ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #djj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for the emergency food and shelter program4 #djjh4 ,humanitarian relief ,in addition to amounts otherwise made available1 there is appropriated to the ,federal ,emergency ,management ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aaj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for the emergency food and shelter program for the purposes of providing humanitarian relief to families and individuals encountered by the ,department of ,homeland ,security4 #djji4 ,cybersecurity and ,infrastructure ,security ,agency ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #fej1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for the ,cybersecurity and ,infrastructure ,security ,agency for cybersecurity risk mitigation4 #djaj4 ,appropriation for the ,united ,states ,digital ,service ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bjj1jjj1jjj1 to remain available until ,september #cj1 #bjbd1 for the ,united ,states ,digital ,service4 #djaa4 ,appropriation for the ,technology ,modernization ,fund ,in addition to amounts otherwise appropriated1 there is appropriated to the ,general ,services ,administration for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 to carry out the purposes of the ,technology ,modernization ,fund4 #djab4 ,appropriation for the ,federal ,citizen ,services ,fund ,in addition to amounts otherwise available1 there is appropriated to the ,general ,services ,administration for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aej1jjj1jjj1 to remain available until ,september #cj1 #bjbd1 to carry out the purposes of the ,federal ,citizen ,services ,fund4 #djac4 ,,afg and ,,safer program funding ,in addition to amounts otherwise made available1 there is appropriated to the ,federal ,emergency ,management ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #cjj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 of which #ajj1jjj1jjj shall be for assistance to firefighter grants and #bjj1jjj1jjj shall be for staffing for adequate fire and emergency response grants4 #djad4 ,emergency management performance grant funding ,in addition to amounts otherwise made available1 there is appropriated to the ,federal ,emergency ,management ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 for emergency management performance grants4 #djae4 ,extension of reimbursement authority for ,federal contractors ,section #cfaj of the ,,cares ,act 7,public ,law #aaf-acf2 #acd ,stat4 #dad7 is amended by striking ,september #cj1 #bjbj and inserting ,september #cj1 #bjba4 #djaf4 ,eligibility for workers' compensation benefits for ,federal employees diagnosed with ,,covid-#ai 7a7 ,in general ,subject to subsection 7c71 a covered employee shall1 with respect to any claim made by or on behalf of the covered employee for benefits under subchapter ,i of chapter #ha of title #e1 ,united ,states ,code1 be deemed to have an injury proximately caused by exposure to the novel coronavirus arising out of the nature of the covered employee's employment4 ,such covered employee1 or a beneficiary of such an employee1 shall be entitled to such benefits for such claim1 including disability compensation1 medical services1 and survivor benefits4 7b7 ,definitions ,in this section3 7#a7 ,covered employee 7,a7 ,in general ,the term covered employee means an individual-- 7i7 who is an employee under section #haja7a7 of title #e1 ,united ,states ,code1 employed in the ,federal service at anytime during the period beginning on ,january #bg1 #bjbj1 and ending on ,january #bg1 #bjbc2 7ii7 who is diagnosed with ,,covid-#ai during such period2 and 7iii7 who1 during a covered exposure period prior to such diagnosis1 carries out duties that-- 7,i7 require contact with patients1 members of the public1 or co-workers2 or 7,,ii7 include a risk of exposure to the novel coronavirus4 7,b7 ,teleworking exception ,the term covered employee does not include any employee otherwise covered by subparagraph 7,a7 who is exclusively teleworking during a covered exposure period1 regardless of whether such employment is full time or part time4 7#b7 ,covered exposure period ,the term covered exposure period means1 with respect to a diagnosis of ,,covid-#ai1 the period beginning on a date to be determined by the ,secretary of ,labor4 7#c7 ,novel coronavirus ,the term novel coronavirus means ,,sars-,co,v-#b or another coronavirus declared to be a pandemic by public health authorities4 7c7 ,limitation 7#a7 ,determinations made on or before the date of enactment ,this section shall not apply with respect to a covered employee who is determined to be entitled to benefits under subchapter ,i of chapter #ha of title #e1 ,united ,states ,code1 for a claim described in subsection 7a7 if such determination is made on or before the date of enactment of this ,act4 7#b7 ,limitation on duration of benefits ,no funds are authorized to be appropriated to pay1 and no benefits may be paid for1 claims approved on the basis of subsection 7a7 after ,september #cj1 #bjcj4 ,no administrative costs related to any such claim may be paid after such date4 7d7 ,employees' compensation fund 7#a7 ,in general ,the costs of benefits for claims approved on the basis of subsection 7a7 shall not be included in the annual statement of the cost of benefits and other payments of an agency or instrumentality under section #hadg7;b7 of title #e1 ,united ,states ,code4 7#b7 ,fair share provision ,costs of administration for claims described in paragraph 7#a7-- 7,a7 may be paid from the ,employees' ,compensation ,fund2 and 7,b7 shall not be subject to the fair share provision in section #hadg7;c7 of title #e1 ,united ,states ,code4 ,v ,committee on ,small ,business and ,entrepreneurship #ejja4 ,modifications to paycheck protection program 7a7 ,eligibility of certain nonprofit entities for covered loans under the paycheck protection program 7#a7 ,in general ,section #g7;a77#cf7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf771 as amended by the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 is amended-- 7,a7 in subparagraph 7,a7-- 7i7 in clause 7xv71 by striking and at the end2 7ii7 in clause 7xvi71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7xvii7 the term additional covered nonprofit entity-- 7,i7 means an organization described in any paragraph of section #eja7;c7 of the ,internal ,revenue ,code of #aihf1 other than paragraph 7#c71 7#d71 7#f71 or 7#ai71 and exempt from tax under section #eja7;a7 of such ,code2 and 7,,ii7 does not include any entity that1 if the entity were a business concern1 would be described in section #abj4aaj of title #ac1 ,code of ,federal ,regulations 7or in any successor regulation or other related guidance or rule that may be issued by the ,administrator7 other than a business concern described in paragraph 7a7 or 7k7 of such section4 2 and 7,b7 in subparagraph 7,d7-- 7i7 in clause 7iii71 by adding at the end the following3 7,,iii7 ,eligibility of certain organizations ,subject to the provisions in this subparagraph1 during the covered period-- 7aa7 a nonprofit organization shall be eligible to receive a covered loan if the nonprofit organization employs not more than #ejj employees per physical location of the organization2 and 7bb7 an additional covered nonprofit entity and an organization that1 but for subclauses 7,i77dd7 and 7,,ii77dd7 of clause 7vii71 would be eligible for a covered loan under clause 7vii7 shall be eligible to receive a covered loan if the entity or organization employs not more than #cjj employees per physical location of the entity or organization4 2 and 7ii7 by adding at the end the following3 7ix7 ,eligibility of additional covered nonprofit entities ,an additional covered nonprofit entity shall be eligible to receive a covered loan if-- 7,i7 the additional covered nonprofit entity does not receive more than #ae percent of its receipts from lobbying activities2 7,,ii7 the lobbying activities of the additional covered nonprofit entity do not comprise more than #ae percent of the total activities of the organization2 7,,iii7 the cost of the lobbying activities of the additional covered nonprofit entity did not exceed #a1jjj1jjj during the most recent tax year of the additional covered nonprofit entity that ended prior to ,february #ae1 #bjbj2 and 7,,iv7 the additional covered nonprofit entity employs not more than #cjj employees4 4 7#b7 ,eligibility for second draw loans ,paragraph 7#cg77;,a77i7 of section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a771 as added by the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 is amended by inserting additional covered nonprofit entity1 after the terms4 7b7 ,eligibility of ,internet publishing organizations for covered loans under the paycheck protection program 7#a7 ,in general ,section #g7;a77#cf77;,d7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf77;,d771 as amended by subsection 7a71 is further amended-- 7,a7 in clause 7iii71 by adding at the end the following3 7,,iv7 ,eligibility of internet publishing organizations ,a business concern or other organization that was not eligible to receive a covered loan the day before the date of enactment of this subclause1 is assigned a ,north ,american ,industry ,classification ,system code of #eaiacj1 certifies in good faith as an ,internet-only news publisher or ,internet-only periodical publisher1 and is engaged in the collection and distribution of local or regional and national news and information shall be eligible to receive a covered loan for the continued provision of news1 information1 content1 or emergency information if-- 7aa7 the business concern or organization employs not more than #ejj employees1 or the size standard established by the ,administrator for that ,north ,american ,industry ,classification code1 per physical location of the business concern or organization2 and 7bb7 the business concern or organization makes a good faith certification that proceeds of the loan will be used to support expenses at the component of the business concern or organization that supports local or regional news4 2 7,b7 in clause 7iv7-- 7i7 in subclause 7,,iii71 by striking and at the end2 7ii7 in subclause 7,,iv77bb71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7,v7 any business concern or other organization that was not eligible to receive a covered loan the day before the date of enactment of this subclause1 is assigned a ,north ,american ,industry ,classification ,system code of #eaiacj1 certifies in good faith as an ,internet-only news publisher or ,internet-only periodical publisher1 and is engaged in the collection and distribution of local or regional and national news and information1 if the business concern or organization-- 7aa7 employs not more than #ejj employees1 or the size standard established by the ,administrator for that ,north ,american ,industry ,classification code1 per physical location of the business concern or organization2 and 7bb7 is majority owned or controlled by a business concern or organization that is assigned a ,north ,american ,industry ,classification ,system code of #eaiacj4 2 7,c7 in clause 7v71 by striking clause 7iii77,,ii71 7iv77,,iv71 or 7vii7 and inserting subclause 7,,ii71 7,,iii71 or 7,,iv7 of clause 7iii71 subclause 7,,iv7 or 7,v7 of clause 7iv71 clause 7vii71 or clause 7ix72 and 7,d7 in clause 7viii77,,ii7-- 7i7 by striking business concern made eligible by clause 7iii77,,ii7 or clause 7iv77,,iv7 of this subparagraph and inserting business concern made eligible by subclause 7,,ii7 or 7,,iv7 of clause 7iii7 or subclause 7,,iv7 or 7,v7 of clause 7iv7 of this subparagraph2 and 7ii7 by inserting or organization after business concern each place it appears4 7#b7 ,eligibility for second draw loans ,section #g7;a77#cg77;,a77iv77,,ii7 of the ,small ,business ,act1 as amended by the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 is amended by striking clause 7iii77,,ii71 7iv77,,iv71 or 7vii7 and inserting subclause 7,,ii71 7,,iii71 or 7,,iv7 of clause 7iii71 subclause 7,,iv7 or 7,v7 of clause 7iv71 clause 7vii71 or clause 7ix74 7c7 ,coordination with continuation coverage premium assistance 7#a7 ,paycheck protection program ,section #g;,a7a77#ab7 of the ,small ,business ,act 7as redesignated1 transferred1 and amended by section #cjd7;b7 of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7,public ,law #aaf-bfj77 is amended-- 7,a7 by striking ,,cares ,act or and inserting ,,cares ,act12 and 7,b7 by inserting before the period at the end the following3 1 or premiums taken into account in determining the credit allowed under section #fdcb of the ,internal ,revenue ,code of #aihf4 7#b7 ,paycheck protection program second draw ,section #g7;a77#cg77;,j77iii77,i7 of the ,small ,business ,act1 as amended by the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 is amended-- 7,a7 by striking or at the end of item 7aa72 7,b7 by striking the period at the end of item 7bb7 and inserting 2 or2 and 7,c7 by adding at the end the following new item3 7cc7 premiums taken into account in determining the credit allowed under section #fdcb of the ,internal ,revenue ,code of #aihf4 4 7#c7 ,applicability ,the amendments made by this subsection shall apply only with respect to applications for forgiveness of covered loans made under paragraphs 7#cf7 or 7#cg7 of section #g7;a7 of the ,small ,business ,act1 as amended by the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 that are received on or after the date of the enactment of this ,act4 7d7 ,commitment authority and appropriations 7#a7 ,commitment authority ,section #aajb7;b77#a7 of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by striking #hjf1dej1jjj1jjj and inserting #hac1gjj1jjj1jjj4 7#b7 ,direct appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,administrator of the ,small ,business ,administration for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #g1bej1jjj1jjj1 to remain available until expended1 for carrying out this section4 #ejjb4 ,targeted ,,eidl advance 7a7 ,definitions ,in this section-- 7#a7 the term ,administrator means the ,administrator of the ,small ,business ,administration2 and 7#b7 the terms covered entity and economic loss have the meanings given the terms in section #cca7;a7 of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj74 7b7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,administrator for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ae1jjj1jjj1jjj-- 7#a7 to remain available until expended2 and 7#b7 of which1 the ,administrator shall use-- 7,a7 #aj1jjj1jjj1jjj to make payments to covered entities that have not received the full amounts to which the covered entities are entitled under section #cca of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj72 and 7,b7 #e1jjj1jjj1jjj to make payments under section #aaaj7;e7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijji7;e771 each of which shall be-- 7i7 made to a covered entity that-- 7,i7 has suffered an economic loss of greater than #ej percent2 and 7,,ii7 employs not more than #aj employees2 7ii7 in an amount that is #e1jjj2 and 7iii7 with respect to the covered entity to which the payment is made1 in addition to any payment made to the covered entity under section #aaaj7;e7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijji7;e77 or section #cca of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj74 #ejjc4 ,support for restaurants 7a7 ,definitions ,in this section3 7#a7 ,administrator ,the term ,administrator means the ,administrator of the ,small ,business ,administration4 7#b7 ,affiliated business ,the term affiliated business means a business in which an eligible entity has an equity or right to profit distributions of not less than #ej percent1 or in which an eligible entity has the contractual authority to control the direction of the business1 provided that such affiliation shall be determined as of any arrangements or agreements in existence as of ,march #ac1 #bjbj4 7#c7 ,covered period ,the term covered period means the period-- 7,a7 beginning on ,february #ae1 #bjbj2 and 7,b7 ending on ,december #ca1 #bjba1 or a date to be determined by the ,administrator that is not later than #b years after the date of enactment of this section4 7#d7 ,eligible entity ,the term eligible entity-- 7,a7 means a restaurant1 food stand1 food truck1 food cart1 caterer1 saloon1 inn1 tavern1 bar1 lounge1 brewpub1 tasting room1 taproom1 licensed facility or premise of a beverage alcohol producer where the public may taste1 sample1 or purchase products1 or other similar place of business in which the public or patrons assemble for the primary purpose of being served food or drink2 7,b7 includes an entity described in subparagraph 7,a7 that is located in an airport terminal or that is a ,tribally-owned concern2 and 7,c7 does not include-- 7i7 an entity described in subparagraph 7,a7 that-- 7,i7 is a ,state or local government-operated business2 7,,ii7 as of ,march #ac1 #bjbj1 owns or operates 7together with any affiliated business7 more than #bj locations1 regardless of whether those locations do business under the same or multiple names2 or 7,,iii7 has a pending application for or has received a grant under section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj72 or 7ii7 a publicly-traded company4 7#e7 ,exchange2 issuer2 security ,the terms exchange1 issuer1 and security have the meanings given those terms in section #c7;a7 of the ,securities ,exchange ,act of #aicd 7#ae ,u4,s4,c4 #gh;c7a774 7#f7 ,fund ,the term ,fund means the ,restaurant ,revitalization ,fund established under subsection 7b74 7#g7 ,pandemic-related revenue loss ,the term pandemic-related revenue loss means1 with respect to an eligible entity-- 7,a7 except as provided in subparagraphs 7,b71 7,c71 and 7,d71 the gross receipts1 as established using such verification documentation as the ,administrator may require1 of the eligible entity during #bjbj subtracted from the gross receipts of the eligible entity in #bjai1 if such sum is greater than zero2 7,b7 if the eligible entity was not in operation for the entirety of #bjai-- 7i7 the difference between-- 7,i7 the product obtained by multiplying the average monthly gross receipts of the eligible entity in #bjai by #ab2 and 7,,ii7 the product obtained by multiplying the average monthly gross receipts of the eligible entity in #bjbj by #ab2 or 7ii7 an amount based on a formula determined by the ,administrator2 7,c7 if the eligible entity opened during the period beginning on ,january #a1 #bjbj1 and ending on the day before the date of enactment of this section-- 7i7 the expenses described in subsection 7c77#e77;,a7 that were incurred by the eligible entity minus any gross receipts received2 or 7ii7 an amount based on a formula determined by the ,administrator2 or 7,d7 if the eligible entity has not yet opened as of the date of application for a grant under subsection 7c71 but has incurred expenses described in subsection 7c77#e77;,a7 as of the date of enactment of this section-- 7i7 the amount of those expenses2 or 7ii7 an amount based on a formula determined by the ,administrator4 ,for purposes of this paragraph1 the pandemic-related revenue losses for an eligible entity shall be reduced by any amounts received from a covered loan made under paragraph 7#cf7 or 7#cg7 of section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 in #bjbj or #bjba4 7#h7 ,payroll costs ,the term payroll costs has the meaning given the term in section #g7;a77#cf77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf77;,a771 except that such term shall not include-- 7,a7 qualified wages 7as defined in subsection 7c77#c7 of section #bcja of the ,,cares ,act7 taken into account in determining the credit allowed under such section #bcja2 or 7,b7 premiums taken into account in determining the credit allowed under section #fdcb of the ,internal ,revenue ,code of #aihf4 7#i7 ,publicly-traded company ,the term publicly-traded company means an entity that is majority owned or controlled by an entity that is an issuer1 the securities of which are listed on a national securities exchange under section #f of the ,securities ,exchange ,act of #aicd 7#ae ,u4,s4,c4 #gh;f74 7#aj7 ,tribally-owned concern ,the term ,tribally-owned concern has the meaning given the term in section #abd4c of title #ac1 ,code of ,federal ,regulations1 or any successor regulation4 7b7 ,restaurant revitalization fund 7#a7 ,in general ,there is established in the ,treasury of the ,united ,states a fund to be known as the ,restaurant ,revitalization ,fund4 7#b7 ,appropriations 7,a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,restaurant ,revitalization ,fund for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bh1fjj1jjj1jjj1 to remain available until expended4 7,b7 ,distribution 7i7 ,in general ,of the amounts made available under subparagraph 7,a7-- 7,i7 #e1jjj1jjj1jjj shall be available to eligible entities with gross receipts during #bjai of not more than #ejj1jjj2 and 7,,ii7 #bc1fjj1jjj1jjj shall be available to the ,administrator to award grants under subsection 7c7 in an equitable manner to eligible entities of different sizes based on annual gross receipts4 7ii7 ,adjustments ,the ,administrator may make adjustments as necessary to the distribution of funds under clause 7i77,,ii7 based on demand and the relative local costs in the markets in which eligible entities operate4 7,c7 ,grants after initial period ,notwithstanding subparagraph 7,b71 on and after the date that is #fj days after the date of enactment of this section1 or another period of time determined by the ,administrator1 the ,administrator may make grants using amounts appropriated under subparagraph 7,a7 to any eligible entity regardless of the annual gross receipts of the eligible entity4 7#c7 ,use of funds ,the ,administrator shall use amounts in the ,fund to make grants described in subsection 7c74 7c7 ,restaurant revitalization grants 7#a7 ,in general ,except as provided in subsection 7b7 and paragraph 7#c71 the ,administrator shall award grants to eligible entities in the order in which applications are received by the ,administrator4 7#b7 ,application 7,a7 ,certification ,an eligible entity applying for a grant under this subsection shall make a good faith certification that-- 7i7 the uncertainty of current economic conditions makes necessary the grant request to support the ongoing operations of the eligible entity2 and 7ii7 the eligible entity has not applied for or received a grant under section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj74 7,b7 ,business identifiers ,in accepting applications for grants under this subsection1 the ,administrator shall prioritize the ability of each applicant to use their existing business identifiers over requiring other forms of registration or identification that may not be common to their industry and imposing additional burdens on applicants4 7#c7 ,priority in awarding grants 7,a7 ,in general ,during the initial #ba-;day period in which the ,administrator awards grants under this subsection1 the ,administrator shall prioritize awarding grants to eligible entities that are small business concerns owned and controlled by women 7as defined in section #c7n7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb7n7771 small business concerns owned and controlled by veterans 7as defined in section #c7q7 of such ,act 7#ae ,u4,s4,c4 #fcb7q7771 or socially and economically disadvantaged small business concerns 7as defined in section #h7;a77#d77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcg7;a77#d77;,a7774 ,the ,administrator may take such steps as necessary to ensure that eligible entities described in this subparagraph have access to grant funding under this section after the end of such #ba-;day period4 7,b7 ,certification ,for purposes of establishing priority under subparagraph 7,a71 an applicant shall submit a self-certification of eligibility for priority with the grant application4 7#d7 ,grant amount 7,a7 ,aggregate maximum amount ,the aggregate amount of grants made to an eligible entity and any affiliated businesses of the eligible entity under this subsection-- 7i7 shall not exceed #aj1jjj1jjj2 and 7ii7 shall be limited to #e1jjj1jjj per physical location of the eligible entity4 7,b7 ,determination of grant amount 7i7 ,in general ,except as provided in this paragraph1 the amount of a grant made to an eligible entity under this subsection shall be equal to the pandemic-related revenue loss of the eligible entity4 7ii7 ,return to ,treasury ,any amount of a grant made under this subsection to an eligible entity based on estimated receipts that is greater than the actual gross receipts of the eligible entity in #bjbj shall be returned to the ,treasury4 7#e7 ,use of funds ,during the covered period1 an eligible entity that receives a grant under this subsection may use the grant funds for the following expenses incurred as a direct result of1 or during1 the ,,covid-#ai pandemic3 7,a7 ,payroll costs4 7,b7 ,payments of principal or interest on any mortgage obligation 7which shall not include any prepayment of principal on a mortgage obligation74 7,c7 ,rent payments1 including rent under a lease agreement 7which shall not include any prepayment of rent74 7,d7 ,utilities4 7,e7 ,maintenance expenses1 including-- 7i7 construction to accommodate outdoor seating2 and 7ii7 walls1 floors1 deck surfaces1 furniture1 fixtures1 and equipment4 7,f7 ,supplies1 including protective equipment and cleaning materials4 7,g7 ,food and beverage expenses that are within the scope of the normal business practice of the eligible entity before the covered period4 7,h7 ,covered supplier costs1 as defined in section #g;,a7a7 of the ,small ,business ,act 7as redesignated1 transferred1 and amended by section #cjd7;b7 of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7,public ,law #aaf-bfj774 7,i7 ,operational expenses4 7,j7 ,paid sick leave4 7,k7 ,any other expenses that the ,administrator determines to be essential to maintaining the eligible entity4 7#f7 ,returning funds ,if an eligible entity that receives a grant under this subsection fails to use all grant funds or permanently ceases operations on or before the last day of the covered period1 the eligible entity shall return to the ,treasury any funds that the eligible entity did not use for the allowable expenses under paragraph 7#e74 #ejjd4 ,community navigator pilot program 7a7 ,definitions ,in this section3 7#a7 ,administration ,the term ,administration means the ,small ,business ,administration4 7#b7 ,administrator ,the term ,administrator means the ,administrator of the ,small ,business ,administration4 7#c7 ,community navigator services ,the term community navigator services means the outreach1 education1 and technical assistance provided by community navigators that target eligible businesses to increase awareness of1 and participation in1 programs of the ,small ,business ,administration4 7#d7 ,community navigator ,the term community navigator means a community organization1 community financial institution as defined in section #g7;a77#cf77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf77;,a771 or other private nonprofit organization engaged in the delivery of community navigator services4 7#e7 ,eligible business ,the term eligible business means any small business concern1 with priority for small business concerns owned and controlled by women 7as defined in section #c7n7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb7n7771 small business concerns owned and controlled by veterans 7as defined in section #c7q7 of such ,act 7#ae ,u4,s4,c4 #fcb7q7771 and socially and economically disadvantaged small business concerns 7as defined in section #h7;a77#d77;,a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcg7;a77#d77;,a7774 7#f7 ,private nonprofit organization ,the term private nonprofit organization means an entity that is described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code4 7#g7 ,resource partner ,the term resource partner means-- 7,a7 a small business development center 7as defined in section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb772 7,b7 a women's business center 7as described in section #bi of the ,small ,business ,act 7#ae ,u4,s4,c4 #fef772 and 7,c7 a chapter of the ,service ,corps of ,retired ,executives 7as defined in section #h7;b77#a77;,b7 of the ,act 7#ae ,u4,s4,c4 #fcg7;b77#a77;,b7774 7#h7 ,small business concern ,the term small business concern has the meaning given under section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb74 7#i7 ,state ,the term ,state means a ,state of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,american ,samoa1 the ,commonwealth of the ,northern ,mariana ,islands1 and ,guam1 or an agency1 instrumentality1 or fiscal agent thereof4 7#aj7 ,unit of general local government ,the term unit of general local government means a county1 city1 town1 village1 or other general purpose political subdivision of a ,state4 7b7 ,community navigator pilot program 7#a7 ,in general ,the ,administrator of the ,small ,business ,administration shall establish a ,community ,navigator pilot program to make grants to1 or enter into contracts or cooperative agreements with1 private nonprofit organizations1 resource partners1 ,states1 ,tribes1 and units of local government to ensure the delivery of free community navigator services to current or prospective owners of eligible businesses in order to improve access to assistance programs and resources made available because of the ,,covid-#ai pandemic by ,federal1 ,state1 ,tribal1 and local entities4 7#b7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,administrator for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for carrying out this subsection4 7c7 ,outreach and education 7#a7 ,promotion ,the ,administrator shall develop and implement a program to promote community navigator services to current or prospective owners of eligible businesses4 7#b7 ,call center ,the ,administrator shall establish a telephone hotline to offer information about ,federal programs to assist eligible businesses and offer referral services to resource partners1 community navigators1 potential lenders1 and other persons that the ,administrator determines appropriate for current or prospective owners of eligible businesses4 7#c7 ,outreach ,the ,administrator shall-- 7,a7 conduct outreach and education1 in the #aj most commonly spoken languages in the ,united ,states1 to current or prospective owners of eligible businesses on community navigator services and other ,federal programs to assist eligible businesses2 7,b7 improve the website of the ,administration to describe such community navigator services and other ,federal programs2 and 7,c7 implement an education campaign by advertising in media targeted to current or prospective owners of eligible businesses4 7#d7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,administrator for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ge1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for carrying out this subsection4 7d7 ,sunset ,the authority of the ,administrator to make grants under this section shall terminate on ,december #ca1 #bjbe4 #ejje4 ,shuttered venue operators 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1bej1jjj1jjj1 to remain available until expended1 to carry out section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 of which #ejj1jjj shall be used to provide technical assistance to help applicants access the ,system for ,award ,management 7or any successor thereto7 or to assist applicants with an alternative grant application system4 7b7 ,reduction of ,shuttered ,venues assistance for new ,,ppp recipients ,section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 is amended-- 7#a7 in subsection 7a77#a77;,a77vi7-- 7,a7 by striking subclause 7,,iii72 7,b7 by redesignating subclause 7,,iv7 as subclause 7,,iii72 and 7,c7 in subclause 7,,iii71 as so redesignated1 by striking subclauses 7,i71 7,,ii71 and 7,,iii7 and inserting subclauses 7,i7 and 7,,ii72 and 7#b7 in subsection 7c77#a7-- 7,a7 in subparagraph 7,a71 in the matter preceding clause 7i71 by striking ,a grant and inserting ,subject to subparagraphs 7,b7 and 7,c71 a grant2 and 7,b7 by adding at the end the following3 7,c7 ,reduction for recipients of new ,,ppp loans 7i7 ,in general ,the otherwise applicable amount of a grant under subsection 7b77#b7 to an eligible person or entity shall be reduced by the total amount of loans guaranteed under paragraph 7#cf7 or 7#cg7 of section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 that are received on or after ,december #bg1 #bjbj by the eligible person or entity4 7ii7 ,application to governmental entities ,for purposes of applying clause 7i7 to an eligible person or entity owned by a ,state or a political subdivision of a ,state1 the relevant entity-- 7,i7 shall be the eligible person or entity2 and 7,,ii7 shall not include entities of the ,state or political subdivision other than the eligible person or entity4 4 #ejjf4 ,direct appropriations 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,administrator for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 to remain available until expended-- 7#a7 #hdj1jjj1jjj for administrative expenses1 including to prevent1 prepare for1 and respond to the ,,covid-#ai pandemic1 domestically or internationally1 including administrative expenses related to paragraphs 7#cf7 and 7#cg7 of section #g7;a7 of the ,small ,business ,act1 section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj71 section #ejjb of this title1 and section #ejjc of this title2 and 7#b7 #dfj1jjj1jjj to carry out the disaster loan program authorized by section #g7;b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;b771 of which #gj1jjj1jjj shall be for the cost of direct loans authorized by such section and #cij1jjj1jjj shall be for administrative expenses to carry out such program4 7b7 ,inspector ,general ,in addition to amounts otherwise available1 there is appropriated to the ,inspector ,general of the ,small ,business ,administration for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #be1jjj1jjj1 to remain available until expended1 for necessary expenses of the ,office of ,inspector ,general4 ,,vi ,committee on ,environment and ,public ,works #fjja4 ,economic adjustment assistance 7a7 ,economic ,development ,administration appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #c1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to the ,department of ,commerce for economic adjustment assistance as authorized by sections #bji and #gjc of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cadi and #cbcc7 to prevent1 prepare for1 and respond to coronavirus and for necessary expenses for responding to economic injury as a result of coronavirus4 7b7 ,of the funds provided by this section1 up to #b percent shall be used for ,federal costs to administer such assistance utilizing temporary ,federal personnel as may be necessary consistent with the requirements applicable to such administrative funding in fiscal year #bjbj to prevent1 prepare for1 and respond to coronavirus and which shall remain available until ,september #cj1 #bjbg4 7c7 ,of the funds provided by this section1 #be percent shall be for assistance to ,states and communities that have suffered economic injury as a result of job and gross domestic product losses in the travel1 tourism1 or outdoor recreation sectors4 #fjjb4 ,funding for pollution and disparate impacts of the ,,covid-#ai pandemic 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,environmental ,protection ,agency for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until expended1 to address health outcome disparities from pollution and the ,,covid-#ai pandemic1 of which-- 7#a7 #ej1jjj1jjj1 shall be for grants1 contracts1 and other agency activities that identify and address disproportionate environmental or public health harms and risks in minority populations or low-income populations under-- 7,a7 section #ajc7;b7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdjc7;b772 7,b7 section #addb of the ,safe ,drinking ,water ,act 7#db ,u4,s4,c4 #cjj;j-#a72 7,c7 section #ajd7k77#g77;,a7 of the ,comprehensive ,environmental ,response1 ,compensation1 and ,liability ,act of #aihj 7#db ,u4,s4,c4 #ifjd7k77#g77;,a772 and 7,d7 sections #gia through #gig of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #afaca through #afacg72 and 7#b7 #ej1jjj1jjj shall be for grants and activities authorized under subsections 7a7 through 7c7 of section #ajc of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdjc7 and grants and activities authorized under section #aje of such ,act 7#db ,u4,s4,c4 #gdje74 7b7 ,administration of ,funds 7#a7 ,of the funds made available pursuant to subsection 7a77#a71 the ,administrator shall reserve #b percent for administrative costs necessary to carry out activities funded pursuant to such subsection4 7#b7 ,of the funds made available pursuant to subsection 7a77#b71 the ,administrator shall reserve #e percent for activities funded pursuant to such subsection other than grants4 #fjjc4 ,united ,states ,fish and ,wildlife ,service 7a7 ,inspection1 interdiction1 and research related to certain species and ,,covid-#ai ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ie1jjj1jjj to remain available until expended1 to carry out the provisions of the ,fish and ,wildlife ,act of #aief 7#af ,u4,s4,c4 #gdb;a et seq47 and the ,fish and ,wildlife ,coordination ,act 7#af ,u4,s4,c4 #ffa et seq47 through direct expenditure1 contracts1 and grants1 of which-- 7#a7 #bj1jjj1jjj shall be for wildlife inspections1 interdictions1 investigations1 and related activities1 and for efforts to address wildlife trafficking2 7#b7 #cj1jjj1jjj shall be for the care of captive species listed under the ,endangered ,species ,act of #aigc1 for the care of rescued and confiscated wildlife1 and for the care of ,federal trust species in facilities experiencing lost revenues due to ,,covid-#ai2 and 7#c7 #de1jjj1jjj shall be for research and extension activities to strengthen early detection1 rapid response1 and science-based management to address wildlife disease outbreaks before they become pandemics and strengthen capacity for wildlife health monitoring to enhance early detection of diseases that have capacity to jump the species barrier and pose a risk in the ,united ,states1 including the development of a national wildlife disease database4 7b7 ,lacey ,act provisions ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available until expended1 to carry out the provisions of section #db7;a7 of title #ah1 ,united ,states ,code1 and the ,lacey ,act ,amendments of #aiha 7#af ,u4,s4,c4 #ccga-ccgh74 ,,vii ,committee on ,commerce1 ,science1 and ,transportation ,a ,transportation and ,infrastructure #gaja4 ,grants to the ,national ,railroad ,passenger ,corporation 7a7 ,northeast ,corridor appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #igj1chh1afj1 to remain available until ,september #cj1 #bjbd1 for grants as authorized under section #aaaja7;a7 of the ,,fast ,act 7,public ,law #aad-id7 to prevent1 prepare for1 and respond to coronavirus4 7b7 ,national ,network appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #gbi1faa1hdj1 to remain available until ,september #cj1 #bjbd1 for grants as authorized under section #aaaja7;b7 of the ,,fast ,act 7,public ,law #aad-id7 to prevent1 prepare for1 and respond to coronavirus4 7c7 ,long-distance service restoration and employee recalls ,not less than #afe1ibf1jjj of the aggregate amounts made available under subsections 7a7 and 7b7 shall be for use by the ,national ,railroad ,passenger ,corporation to-- 7#a7 restore1 not later than #ij days after the date of enactment of this ,act1 the frequency of rail service on long-distance routes 7as defined in section #bdajb of title #di1 ,united ,states ,code7 that the ,national ,railroad ,passenger ,corporation reduced the frequency of on or after ,july #a1 #bjbj1 and continue to operate such service at such frequency2 and 7#b7 recall and manage employees furloughed on or after ,october #a1 #bjbj1 as a result of efforts to prevent1 prepare for1 and respond to coronavirus4 7d7 ,use of funds in lieu of capital payments ,not less than #aji1hje1jjj of the aggregate amounts made available under subsections 7a7 and 7b7-- 7#a7 shall be for use by the ,national ,railroad ,passenger ,corporation in lieu of capital payments from ,states and commuter rail passenger transportation providers that are subject to the cost allocation policy under section #bdije7;c7 of title #di1 ,united ,states ,code2 and 7#b7 notwithstanding sections #bdcai7;g7 and #bdije7;c77#a77;,a77i7 of title #di1 ,united ,states ,code1 such amounts do not constitute cross-subsidization of commuter rail passenger transportation4 7e7 ,use of funds for ,state payments for ,state-supported routes 7#a7 ,in general ,of the amounts made available under subsection 7b71 #agd1hej1jjj shall be for use by the ,national ,railroad ,passenger ,corporation to offset amounts required to be paid by ,states for covered ,state-supported routes4 7#b7 ,funding share ,the share of funding provided under paragraph 7#a7 with respect to a covered ,state-supported route shall be distributed as follows3 7,a7 ,each covered ,state-supported route shall receive #g percent of the costs allocated to the route in fiscal year #bjai under the cost allocation methodology adopted pursuant to section #bji of the ,passenger ,rail ,investment and ,improvement ,act of #bjjh 7,public ,law #aaj-dcb74 7,b7 ,any remaining amounts after the distribution described in subparagraph 7,a7 shall be apportioned to each covered ,state-supported route in proportion to the passenger revenue of such route and other revenue allocated to such route in fiscal year #bjai divided by the total passenger revenue and other revenue allocated to all covered ,state-supported routes in fiscal year #bjai4 7#c7 ,covered ,state-supported route defined ,in this subsection1 the term covered ,state-supported route means a ,state-supported route1 as such term is defined in section #bdajb of title #di1 ,united ,states ,code1 but does not include a ,state-supported route for which service was terminated on or before ,february #a1 #bjbj4 7f7 ,use of funds for debt repayment or prepayment ,not more than #ajj1hhe1jjj of the aggregate amounts made available under subsections 7a7 and 7b7 shall be-- 7#a7 for the repayment or prepayment of debt incurred by the ,national ,railroad ,passenger ,corporation under financing arrangements entered into prior to the date of enactment of this ,act2 and 7#b7 to pay required reserves1 costs1 and fees related to such debt1 including for loans from the ,department of ,transportation and loans that would otherwise have been paid from ,national ,railroad ,passenger ,corporation revenues4 7g7 ,project management oversight ,not more than #b1jjj1jjj of the aggregate amounts made available under subsections 7a7 and 7b7 shall be for activities authorized under section #aaaja7;c7 of the ,,fast ,act 7,public ,law #aad-id74 #gajb4 ,relief for airports 7a7 ,in general 7#a7 ,in general ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any funds in the ,treasury not otherwise appropriated1 #h1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbd1 for assistance to sponsors of airports1 as such terms are defined in section #dgajb of title #di1 ,united ,states ,code1 to be made available to prevent1 prepare for1 and respond to coronavirus4 7#b7 ,requirements and limitations ,amounts made available under this section-- 7,a7 may not be used for any purpose not directly related to the airport2 and 7,b7 may not be provided to any airport that was allocated in excess of #d years of operating funds to prevent1 prepare for1 and respond to coronavirus in fiscal year #bjbj4 7b7 ,allocations ,the following terms shall apply to the amounts made available under this section3 7#a7 ,operating expenses and debt service payments 7,a7 ,in general ,not more than #f1dib1jjj1jjj shall be made available for primary airports1 as such term is defined in section #dgajb of title #di1 ,united ,states ,code1 and certain cargo airports1 for costs related to operations1 personnel1 cleaning1 sanitization1 janitorial services1 combating the spread of pathogens at the airport1 and debt service payments4 7,b7 ,distribution ,amounts made available under this paragraph-- 7i7 shall not be subject to the reduced apportionments under section #dgaad7;f7 of title #di1 ,united ,states ,code2 7ii7 shall first be apportioned as set forth in sections #dgaad7;c77#a77;,a71 #dgaad7;c77#a77;,c77i71 #dgaad7;c77#a77;,c77ii71 #dgaad7;c77#b77;,a71 #dgaad7;c77#b77;,b71 and #dgaad7;c77#b77;,e7 of title #di1 ,united ,states ,code2 and 7iii7 shall not be subject to a maximum apportionment limit set forth in section #dgaad7;c77#a77;,b7 of title #di1 ,united ,states ,code4 7,c7 ,remaining amounts ,any amount remaining after distribution under subparagraph 7,b7 shall be distributed to the sponsor of each primary airport 7as such term is defined in section #dgajb of title #di1 ,united ,states ,code7 based on each such primary airport's passenger enplanements compared to the total passenger enplanements of all such primary airports in calendar year #bjai4 7#b7 ,federal share for development projects 7,a7 ,in general ,not more than #fjh1jjj1jjj allocated under subsection 7a77#a7 shall be available to pay a ,federal share of #ajj percent of the costs for any grant awarded in fiscal year #bjba1 or in fiscal year #bjbj with less than a #ajj-percent ,federal share1 for an airport development project 7as such term is defined in section #dgajb of title #di74 7,b7 ,remaining amounts ,any amount remaining under this paragraph shall be distributed as described in paragraph 7#a77;,c74 7#c7 ,nonprimary airports 7,a7 ,in general ,not more than #ajj1jjj1jjj shall be made available for general aviation and commercial service airports that are not primary airports 7as such terms are defined in section #dgajb of title #di1 ,united ,states ,code7 for costs related to operations1 personnel1 cleaning1 sanitization1 janitorial services1 combating the spread of pathogens at the airport1 and debt service payments4 7,b7 ,distribution ,amounts made available under this paragraph shall be apportioned to each non-primary airport based on the categories published in the most current ,national ,plan of ,integrated ,airport ,systems1 reflecting the percentage of the aggregate published eligible development costs for each such category1 and then dividing the allocated funds evenly among the eligible airports in each category1 rounding up to the nearest thousand dollars4 7,c7 ,remaining amounts ,any amount remaining under this paragraph shall be distributed as described in paragraph 7#a77;,c74 7#d7 ,airport concessions 7,a7 ,in general ,not more than #hjj1jjj1jjj shall be made available for sponsors of primary airports to provide relief from rent and minimum annual guarantees to airport concessions1 of which at least #fdj1jjj1jjj shall be available to provide relief to eligible small airport concessions and of which at least #afj1jjj1jjj shall be available to provide relief to eligible large airport concessions located at primary airports4 7,b7 ,distribution ,the amounts made available for each set-aside in this paragraph shall be distributed to the sponsor of each primary airport 7as such term is defined in section #dgajb of title #di1 ,united ,states ,code7 based on each such primary airport's passenger enplanements compared to the total passenger enplanements of all such primary airports in calendar year #bjai4 7,c7 ,conditions ,as a condition of approving a grant under this paragraph-- 7i7 the sponsor shall provide such relief from the date of enactment of this ,act until the sponsor has provided relief equaling the total grant amount1 to the extent practicable and to the extent permissible under ,state laws1 local laws1 and applicable trust indentures2 and 7ii7 for each set-aside1 the sponsor shall provide relief from rent and minimum annual guarantee obligations to each eligible airport concession in an amount that reflects each eligible airport concession's proportional share of the total amount of the rent and minimum annual guarantees of those eligible airport concessions at such airport4 7c7 ,administration 7#a7 ,administrative expenses ,the ,administrator of the ,federal ,aviation ,administration may retain up to #j4a percent of the funds provided under this section to fund the award of1 and oversight by the ,administrator of1 grants made under this section4 7#b7 ,workforce retention requirements 7,a7 ,required retention ,as a condition for receiving funds provided under this section1 an airport shall continue to employ1 through ,september #cj1 #bjba1 at least #ij percent of the number of individuals employed 7after making adjustments for retirements or voluntary employee separations7 by the airport as of ,march #bg1 #bjbj4 7,b7 ,waiver of retention requirement ,the ,secretary shall waive the workforce retention requirement if the ,secretary determines that-- 7i7 the airport is experiencing economic hardship as a direct result of the requirement2 or 7ii7 the requirement reduces aviation safety or security4 7,c7 ,exception ,the workforce retention requirement shall not apply to nonhub airports or nonprimary airports receiving funds under this section4 7,d7 ,noncompliance ,any financial assistance provided under this section to an airport that fails to comply with the workforce retention requirement described in subparagraph 7,a71 and does not otherwise qualify for a waiver or exception under this paragraph1 shall be subject to clawback by the ,secretary4 7d7 ,definitions ,in this section3 7#a7 ,eligible large airport concession ,the term eligible large airport concession means a concession 7as defined in section #bc4c of title #di1 ,code of ,federal ,regulations71 that is in-terminal and has maximum gross receipts1 averaged over the previous three fiscal years1 of more than #ef1dbj1jjj4 7#b7 ,eligible small airport concession ,the term eligible small airport concession means a concession 7as defined in section #bc4c of title #di1 ,code of ,federal ,regulations71 that is in-terminal and-- 7,a7 a small business with maximum gross receipts1 averaged over the previous #c fiscal years1 of less than #ef1dbj1jjj2 or 7,b7 is a joint venture 7as defined in section #bc4c of title #di1 ,code of ,federal ,regulations74 #gajc4 ,emergency ,,faa ,employee ,leave ,fund 7a7 ,establishment2 appropriation ,there is established in the ,federal ,aviation ,administration the ,emergency ,,faa ,employee ,leave ,fund 7in this section referred to as the ,fund71 to be administered by the ,administrator of the ,federal ,aviation ,administration1 for the purposes set forth in subsection 7b74 ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #i1jjj1jjj1 which shall be deposited into the ,fund and remain available through ,september #cj1 #bjbb4 7b7 ,purpose ,amounts in the ,fund shall be available to the ,administrator for the use of paid leave under this section by any employee of the ,administration who is unable to work because the employee-- 7#a7 is subject to a ,federal1 ,state1 or local quarantine or isolation order related to ,,covid-#ai2 7#b7 has been advised by a health care provider to self-quarantine due to concerns related to ,,covid-#ai2 7#c7 is caring for an individual who is subject to such an order or has been so advised2 7#d7 is experiencing symptoms of ,,covid-#ai and seeking a medical diagnosis2 7#e7 is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed1 if the school of such son or daughter requires or makes optional a virtual learning instruction model or requires or makes optional a hybrid of in-person and virtual learning instruction models1 or the child care provider of such son or daughter is unavailable1 due to ,,covid-#ai precautions2 7#f7 is experiencing any other substantially similar condition2 7#g7 is caring for a family member with a mental or physical disability or who is #ee years of age or older and incapable of self-care1 without regard to whether another individual other than the employee is available to care for such family member1 if the place of care for such family member is closed or the direct care provider is unavailable due to ,,covid-#ai2 or 7#h7 is obtaining immunization related to ,,covid-#ai or is recovering from any injury1 disability1 illness1 or condition related to such immunization4 7c7 ,limitations 7#a7 ,period of availability ,paid leave under this section may only be provided to and used by an employee of the ,administration during the period beginning on the date of enactment of this section and ending on ,september #cj1 #bjba4 7#b7 ,total hours2 amount ,paid leave under this section-- 7,a7 shall be provided to an employee of the ,administration in an amount not to exceed #fjj hours of paid leave for each full-time employee1 and in the case of a part-time employee1 employee on an uncommon tour of duty1 or employee with a seasonal work schedule1 in an amount not to exceed the proportional equivalent of #fjj hours to the extent amounts in the ,fund remain available for reimbursement2 7,b7 shall be paid at the same hourly rate as other leave payments2 and 7,c7 may not be provided to an employee if the leave would result in payments greater than #b1hjj in aggregate for any biweekly pay period for a full-time employee1 or a proportionally equivalent biweekly limit for a part-time employee4 7#c7 ,relationship to other leave ,paid leave under this section-- 7,a7 is in addition to any other leave provided to an employee of the ,administration2 and 7,b7 may not be used by an employee of the ,administration concurrently with any other paid leave4 7#d7 ,calculation of retirement benefit ,any paid leave provided to an employee of the ,administration under this section shall reduce the total service used to calculate any ,federal civilian retirement benefit4 #gajd4 ,emergency ,,tsa ,employee ,leave ,fund 7a7 ,establishment2 appropriation ,there is established in the ,transportation ,security ,administration 7in this section referred to as the ,administration7 the ,emergency ,,tsa ,employee ,leave ,fund 7in this section referred to as the ,fund71 to be administered by the ,administrator of the ,administration1 for the purposes set forth in subsection 7b74 ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ac1jjj1jjj1 which shall be deposited into the ,fund and remain available through ,september #cj1 #bjbb4 7b7 ,purpose ,amounts in the ,fund shall be available to the ,administration for the use of paid leave under this section by any employee of the ,administration who is unable to work because the employee-- 7#a7 is subject to a ,federal1 ,state1 or local quarantine or isolation order related to ,,covid-#ai2 7#b7 has been advised by a health care provider to self-quarantine due to concerns related to ,,covid-#ai2 7#c7 is caring for an individual who is subject to such an order or has been so advised2 7#d7 is experiencing symptoms of ,,covid-#ai and seeking a medical diagnosis2 7#e7 is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed1 if the school of such son or daughter requires or makes optional a virtual learning instruction model or requires or makes optional a hybrid of in-person and virtual learning instruction models1 or the child care provider of such son or daughter is unavailable1 due to ,,covid-#ai precautions2 7#f7 is experiencing any other substantially similar condition2 7#g7 is caring for a family member with a mental or physical disability or who is #ee years of age or older and incapable of self-care1 without regard to whether another individual other than the employee is available to care for such family member1 if the place of care for such family member is closed or the direct care provider is unavailable due to ,,covid-#ai2 or 7#h7 is obtaining immunization related to ,,covid-#ai or is recovering from any injury1 disability1 illness1 or condition related to such immunization4 7c7 ,limitations 7#a7 ,period of availability ,paid leave under this section may only be provided to and used by an employee of the ,administration during the period beginning on the date of enactment of this section and ending on ,september #cj1 #bjba4 7#b7 ,total hours2 amount ,paid leave under this section-- 7,a7 shall be provided to an employee of the ,administration in an amount not to exceed #fjj hours of paid leave for each full-time employee1 and in the case of a part-time employee1 employee on an uncommon tour of duty1 or employee with a seasonal work schedule1 in an amount not to exceed the proportional equivalent of #fjj hours to the extent amounts in the ,fund remain available for reimbursement2 7,b7 shall be paid at the same hourly rate as other leave payments2 and 7,c7 may not be provided to an employee if the leave would result in payments greater than #b1hjj in aggregate for any biweekly pay period for a full-time employee1 or a proportionally equivalent biweekly limit for a part-time employee4 7#c7 ,relationship to other leave ,paid leave under this section-- 7,a7 is in addition to any other leave provided to an employee of the ,administration2 and 7,b7 may not be used by an employee of the ,administration concurrently with any other paid leave4 7#d7 ,calculation of retirement benefit ,any paid leave provided to an employee of the ,administration under this section shall reduce the total service used to calculate any ,federal civilian retirement benefit4 ,b ,aviation ,manufacturing ,jobs ,protection #gbja4 ,definitions ,in this subtitle3 7#a7 ,eligible employee group ,the term eligible employee group means the portion of an employer's ,united ,states workforce that-- 7,a7 does not exceed #be percent of the employer's total ,united ,states workforce as of ,april #a1 #bjbj2 and 7,b7 contains only employees with a total compensation level of #bjj1jjj or less per year2 and 7,c7 is engaged in aviation manufacturing activities and services1 or maintenance1 repair1 and overhaul activities and services4 7#b7 ,aviation manufacturing company ,the term aviation manufacturing company means a corporation1 firm1 or other business entity-- 7,a7 that-- 7i7 actively manufactures an aircraft1 aircraft engine1 propeller1 or a component1 part1 or systems of an aircraft or aircraft engine under a ,federal ,aviation ,administration production approval2 7ii7 holds a certificate issued under part #ade of title #ad1 ,code of ,federal ,regulations1 for maintenance1 repair1 and overhaul of aircraft1 aircraft engines1 components1 or propellers2 or 7iii7 operates a process certified to ,,sae ,,as#iajj related to the design1 development1 or provision of an aviation product or service1 including a part1 component1 or assembly2 7,b7 which-- 7i7 is established1 created1 or organized in the ,united ,states or under the laws of the ,united ,states2 and 7ii7 has significant operations in1 and a majority of its employees engaged in aviation manufacturing activities and services1 or maintenance1 repair1 and overhaul activities and services based in the ,united ,states2 7,c7 which has involuntarily furloughed or laid off at least #aj percent of its workforce in #bjbj as compared to #bjai or has experienced at least a #ae percent decline in #bjbj revenues as compared to #bjai2 7,d7 that1 as supported by sworn financial statements or other appropriate data1 has identified the eligible employee group and the amount of total compensation level for the eligible employee group2 7,e7 that agrees to provide private contributions and maintain the total compensation level for the eligible employee group for the duration of an agreement under this subtitle2 7,f7 that agrees to provide immediate notice and justification to the ,secretary of involuntary furloughs or layoffs exceeding #aj percent of the workforce that is not included in an eligible employee group for the duration of an agreement and receipt of public contributions under this subtitle2 7,g7 that has not conducted involuntary furloughs or reduced pay rates or benefits for the eligible employee group1 subject to the employer's right to discipline or terminate an employee in accordance with employer policy1 between the date of application and the date on which such a corporation1 firm1 or other business entity enters into an agreement with the ,secretary under this subtitle2 and 7,h7 that-- 7i7 in the case of a corporation1 firm1 or other business entity including any parent company or subsidiary of such a corporation1 firm1 or other business entity1 that holds any type or production certificate or similar authorization issued under section #ddgjd of title #di1 ,united ,states ,code1 with respect to a transport-category airplane covered under part #be of title #ad1 ,code of ,federal ,regulations1 certificated with a passenger seating capacity of #ej or more1 agrees to refrain from conducting involuntary layoffs or furloughs1 or reducing pay rates and benefits1 for the eligible employee group1 subject to the employer's right to discipline or terminate an employee in accordance with employer policy from the date of agreement until ,september #cj1 #bjba1 or the duration of the agreement and receipt of public contributions under this subtitle1 whichever period ends later2 or 7ii7 in the case of corporation1 firm1 or other business entity not specified under subparagraph 7i71 agrees to refrain from conducting involuntary layoffs or furloughs1 or reducing pay rates and benefits1 for the eligible employee group1 subject to the employer's right to discipline or terminate an employee in accordance with employer policy for the duration of the agreement and receipt of public contributions under this subtitle4 7#c7 ,employee ,the term employee has the meaning given that term in section #c of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc74 7#d7 ,employer ,the term employer means an aviation manufacturing company that is an employer 7as defined in section #c of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc774 7#e7 ,private contribution ,the term private contribution means the contribution funded by the employer under this subtitle to maintain #ej percent of the eligible employee group's total compensation level1 and combined with the public contribution1 is sufficient to maintain the total compensation level for the eligible employee group as of ,april #a1 #bjbj4 7#f7 ,public contribution ,the term public contribution means the contribution funded by the ,federal ,government under this subtitle to provide #ej percent of the eligible employees group's total compensation level1 and combined with the private contribution1 is sufficient to maintain the total compensation level for those in the eligible employee group as of ,april #a1 #bjbj4 7#g7 ,secretary ,the term ,secretary means the ,secretary of ,transportation4 7#h7 ,total compensation level ,the term total compensation level means the level of total base compensation and benefits being provided to an eligible employee group employee1 excluding overtime and premium pay1 and excluding any ,federal1 ,state1 or local payroll taxes paid1 as of ,april #a1 #bjbj4 #gbjb4 ,payroll support program 7a7 ,in general ,the ,secretary shall establish a payroll support program and enter into agreements with employers who meet the eligibility criteria specified in subsection 7b7 and are not ineligible under subsection 7c71 to provide public contributions to supplement compensation of an eligible employee group4 ,there is appropriated for fiscal year #bjba1 out of amounts in the ,treasury not otherwise appropriated1 #c1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for the ,secretary to carry out the payroll support program authorized under the preceding sentence for which #a percent of the funds may be used for implementation costs and administrative expenses4 7b7 ,eligibility ,the ,secretary shall enter into an agreement and provide public contributions1 for a term no longer than #f months1 solely with an employer that agrees to use the funds received under an agreement exclusively for the continuation of employee wages1 salaries1 and benefits1 to maintain the total compensation level for the eligible employee group as of ,april #a1 #bjbj for the duration of the agreement1 and to facilitate the retention1 rehire1 or recall of employees of the employer1 except that such funds may not be used for back pay of returning rehired or recalled employees4 7c7 ,ineligibility ,the ,secretary may not enter into any agreement under this section with an employer who was allowed a credit under section #bcja of the ,,cares ,act 7#bf ,u4,s4,c4 #caaa note7 for the immediately preceding calendar quarter ending before such agreement is entered into1 who received financial assistance under section #daac of the ,,cares ,act 7#ae ,u4,s4,c4 #ijgc71 or who is currently expending financial assistance under the paycheck protection program established under section #g7;a77#cf7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77#cf771 as of the date the employer submits an application under the payroll support program established under subsection 7a74 7d7 ,reductions ,to address any shortfall in assistance that would otherwise be provided under this subtitle1 the ,secretary shall reduce1 on a pro rata basis1 the financial assistance provided under this subtitle4 7e7 ,agreement deadline ,no agreement may be entered into by the ,secretary under the payroll support program established under subsection 7a7 after the last day of the #f month period that begins on the effective date of the first agreement entered into under such program4 ,c ,airlines #gcja4 ,air ,transportation ,payroll ,support ,program ,extension 7a7 ,definitions ,the definitions in section #djajb7;a7 of title #di1 ,united ,states ,code1 shall apply with respect to terms used in this section1 except that-- 7#a7 the term catering functions means preparation1 assembly1 or both1 of food1 beverages1 provisions and related supplies for delivery1 and the delivery of such items1 directly to aircraft or to a location on or near airport property for subsequent delivery to aircraft2 7#b7 the term contractor means-- 7,a7 a person that performs1 under contract with a passenger air carrier conducting operations under part #aba of title #ad1 ,code of ,federal ,regulations-- 7i7 catering functions2 or 7ii7 functions on the property of an airport that are directly related to the air transportation of persons1 property1 or mail1 including the loading and unloading of property on aircraft1 assistance to passengers under part #chb of title #ad1 ,code of ,federal ,regulations1 security1 airport ticketing and check-in functions1 ground-handling of aircraft1 or aircraft cleaning and sanitization functions and waste removal2 or 7,b7 a subcontractor that performs such functions2 7#c7 the term employee means an individual1 other than a corporate officer1 who is employed by an air carrier or a contractor2 7#d7 the term eligible air carrier means an air carrier that-- 7,a7 received financial assistance pursuant section #djb7;a77#a7 of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj72 7,b7 provides air transportation as of ,march #ca1 #bjba2 7,c7 has not conducted involuntary furloughs or reduced pay rates or benefits between ,march #ca1 #bjba1 and the date on which the air carrier makes a certification to the ,secretary pursuant to subparagraph 7,d72 and 7,d7 certifies to the ,secretary that such air carrier will-- 7i7 refrain from conducting involuntary furloughs or reducing pay rates or benefits until ,september #cj1 #bjba1 or the date on which assistance provided under this section is exhausted1 whichever is later2 7ii7 refrain from purchasing an equity security of the air carrier or the parent company of the air carrier that is listed on a national securities exchange through ,september #cj1 #bjbb2 7iii7 refrain from paying dividends1 or making other capital distributions1 with respect to common stock 7or equivalent interest7 of such air carrier through ,september #cj1 #bjbb2 7iv7 during the #b-year period beginning ,april #a1 #bjba1 and ending ,april #a1 #bjbc1 refrain from paying-- 7,i7 any officer or employee of the air carrier whose total compensation exceeded #dbe1jjj in calendar year #bjai 7other than an employee whose compensation is determined through an existing collective bargaining agreement entered into prior to the date of enactment of this ,act7-- 7aa7 total compensation that exceeds1 during any #ab consecutive months of such #b-year period1 the total compensation received by the officer or employee from the air carrier in calendar year #bjai2 or 7bb7 severance pay or other benefits upon termination of employment with the air carrier which exceeds twice the maximum total compensation received by the officer or employee from the air carrier in calendar year #bjai2 and 7,,ii7 any officer or employee of the air carrier whose total compensation exceeded #c1jjj1jjj in calendar year #bjai during any #ab consecutive months of such period total compensation in excess of the sum of-- 7aa7 #c1jjj1jjj2 and 7bb7 #ej percent of the excess over #c1jjj1jjj of the total compensation received by the officer or employee from the air carrier in calendar year #bjai4 7#e7 the term eligible contractor means a contractor that-- 7,a7 received financial assistance pursuant to section #djb7;a77#b7 of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj72 7,b7 performs one or more of the functions described under paragraph 7#b7 as of ,march #ca1 #bjba2 7,c7 has not conducted involuntary furloughs or reduced pay rates or benefits between ,march #ca1 #bjba1 and the date on which the contractor makes a certification to the ,secretary pursuant to subparagraph 7,d72 and 7,d7 certifies to the ,secretary that such contractor will-- 7i7 refrain from conducting involuntary furloughs or reducing pay rates or benefits until ,september #cj1 #bjba1 or the date on which assistance provided under this section is exhausted1 whichever is later2 7ii7 refrain from purchasing an equity security of the contractor or the parent company of the contractor that is listed on a national securities exchange through ,september #cj1 #bjbb2 7iii7 refrain from paying dividends1 or making other capital distributions1 with respect to common stock 7or equivalent interest7 of the contractor through ,september #cj1 #bjbb2 7iv7 during the #b-year period beginning ,april #a1 #bjba1 and ending ,april #a1 #bjbc1 refrain from paying-- 7,i7 any officer or employee of the contractor whose total compensation exceeded #dbe1jjj in calendar year #bjai 7other than an employee whose compensation is determined through an existing collective bargaining agreement entered into prior to the date of enactment of this ,act7-- 7aa7 total compensation that exceeds1 during any #ab consecutive months of such #b-year period1 the total compensation received by the officer or employee from the contractor in calendar year #bjai2 or 7bb7 severance pay or other benefits upon termination of employment with the contractor which exceeds twice the maximum total compensation received by the officer or employee from the contractor in calendar year #bjai2 and 7,,ii7 any officer or employee of the contractor whose total compensation exceeded #c1jjj1jjj in calendar year #bjai during any #ab consecutive months of such period total compensation in excess of the sum of-- 7aa7 #c1jjj1jjj2 and 7bb7 #ej percent of the excess over #c1jjj1jjj of the total compensation received by the officer or employee from the contractor in calendar year #bjai4 7#f7 the term ,secretary means the ,secretary of the ,treasury4 7b7 ,payroll support grants 7#a7 ,in general ,the ,secretary shall make available to eligible air carriers and eligible contractors1 financial assistance exclusively for the continuation of payment of employee wages1 salaries1 and benefits to-- 7,a7 eligible air carriers1 in an aggregate amount of #ad1jjj1jjj1jjj2 and 7,b7 eligible contractors1 in an aggregate amount of #a1jjj1jjj1jjj4 7#b7 ,apportionments 7,a7 ,in general ,the ,secretary shall apportion funds to eligible air carriers and eligible contractors in accordance with the requirements of this section not later than ,april #ae1 #bjba4 7,b7 ,eligible air carriers ,the ,secretary shall apportion funds made available under paragraph 7#a77;,a7 to each eligible air carrier in the ratio that-- 7i7 the amount received by the air carrier pursuant to section #djc7;a7 of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj7 bears to 7ii7 #ae1jjj1jjj1jjj4 7,c7 ,eligible contractors ,the ,secretary shall apportion1 to each eligible contractor1 an amount equal to the total amount such contractor received pursuant to section #djc7;a7 of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj74 7#c7 ,in general 7,a7 ,forms2 terms and conditions ,the ,secretary shall provide financial assistance to an eligible air carrier or eligible contractor under this section in the same form and on the same terms and conditions as determined by pursuant to section #djc7;b77#a77;,a7 of subtitle ,a of title ,,iv of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,pub4 ,l4 ,no4 #aaf-bfj74 7,b7 ,procedures ,the ,secretary shall publish streamlined and expedited procedures not later than #e days after the date of enactment of this section for eligible air carriers and eligible contractors to submit requests for financial assistance under this section4 7,c7 ,deadline for immediate payroll assistance ,not later than #aj days after the date of enactment of this section1 the ,secretary shall make initial payments to air carriers and contractors that submit requests for financial assistance approved by the ,secretary4 7#d7 ,taxpayer protection ,the ,secretary shall receive financial instruments issued by recipients of financial assistance under this section in the same form and amount1 and under the same terms and conditions1 as determined by the ,secretary under section #djh of subtitle ,a of title ,,iv of division ,n of the ,consolidated ,appropriations ,act1 #bjba 7,pub4 ,l4 ,no4 #aaf-bfj74 7#e7 ,administrative expenses ,of the amounts made available under paragraph 7#a77;,a71 #aj1jjj1jjj shall be made available to the ,secretary for costs and administrative expenses associated with providing financial assistance under this section4 7c7 ,funding ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ae1jjj1jjj1jjj1 to remain available until expended1 to carry out this section4 ,d ,consumer ,protection and ,commerce ,oversight #gdja4 ,funding for consumer product safety fund to protect consumers from potentially dangerous products related to ,,covid-#ai 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,consumer ,product ,safety ,commission for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1 to remain available until ,september #cj1 #bjbf1 for the purposes described in subsection 7b74 7b7 ,purposes ,the funds made available in subsection 7a7 shall only be used for purposes of the ,consumer ,product ,safety ,commission to-- 7#a7 carry out the requirements in title ,,xx of division ,,ff of the ,consolidated ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj72 7#b7 enhance targeting1 surveillance1 and screening of consumer products1 particularly ,,covid-#ai products1 entering the ,united ,states at ports of entry1 including ports of entry for de minimis shipments2 7#c7 enhance monitoring of internet websites for the offering for sale of new and used violative consumer products1 particularly ,,covid-#ai products1 and coordination with retail and resale websites to improve identification and elimination of listings of such products2 7#d7 increase awareness and communication particularly of ,,covid-#ai product related risks and other consumer product safety information2 and 7#e7 improve the ,commission's data collection and analysis system especially with a focus on consumer product safety risks resulting from the ,,covid-#ai pandemic to socially disadvantaged individuals and other vulnerable populations4 7c7 ,definitions ,in this section-- 7#a7 the term ,commission means the ,consumer ,product ,safety ,commission2 7#b7 the term violative consumer products means consumer products in violation of an applicable consumer product safety standard under the ,consumer ,product ,safety ,act 7#ae ,u4,s4,c4 #bjea et seq47 or any similar rule1 regulation1 standard1 or ban under any other ,act enforced by the ,commission2 7#c7 the term ,,covid-#ai emergency period means the period during which a public health emergency declared pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 with respect to the #bjai novel coronavirus 7,,covid-#ai71 including under any renewal of such declaration1 is in effect2 and 7#d7 the term ,,covid-#ai products means consumer products1 as defined by section #c7;a77#e7 of the ,consumer ,product ,safety ,act 7#ae ,u4,s4,c4 #bjeb7;a77#e771 whose risks have been significantly affected by ,,covid-#ai or whose sales have materially increased during the ,,covid-#ai emergency period as a result of the ,,covid-#ai pandemic4 #gdjb4 ,funding for ,e-,rate support for emergency educational connections and devices 7a7 ,regulations required ,not later than #fj days after the date of the enactment of this ,act1 the ,commission shall promulgate regulations providing for the provision1 from amounts made available from the ,emergency ,connectivity ,fund1 of support under paragraphs 7#a77;,b7 and 7#b7 of section #bed7;h7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bed7;h77 to an eligible school or library1 for the purchase during a ,,covid-#ai emergency period of eligible equipment or advanced telecommunications and information services 7or both71 for use by-- 7#a7 in the case of a school1 students and staff of the school at locations that include locations other than the school2 and 7#b7 in the case of a library1 patrons of the library at locations that include locations other than the library4 7b7 ,support amount ,in providing support under the covered regulations1 the ,commission shall reimburse #ajj percent of the costs associated with the eligible equipment1 advanced telecommunications and information services1 or eligible equipment and advanced telecommunications and information services1 except that any reimbursement of a school or library for the costs associated with any eligible equipment may not exceed an amount that the ,commission determines1 with respect to the request by the school or library for the reimbursement1 is reasonable4 7c7 ,emergency ,connectivity ,fund 7#a7 ,establishment ,there is established in the ,treasury of the ,united ,states a fund to be known as the ,emergency ,connectivity ,fund4 7#b7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,emergency ,connectivity ,fund for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated-- 7,a7 #g1aga1jjj1jjj1 to remain available until ,september #cj1 #bjcj1 for-- 7i7 the provision of support under the covered regulations2 and 7ii7 the ,commission to adopt1 and the ,commission and the ,universal ,service ,administrative ,company to administer1 the covered regulations2 and 7,b7 #a1jjj1jjj1 to remain available until ,september #cj1 #bjcj1 for the ,inspector ,general of the ,commission to conduct oversight of support provided under the covered regulations4 7#c7 ,limitation ,not more than #b percent of the amount made available under paragraph 7#b77;,a7 may be used for the purposes described in clause 7ii7 of such paragraph4 7#d7 ,relationship to universal service contributions ,support provided under the covered regulations shall be provided from amounts made available from the ,emergency ,connectivity ,fund and not from contributions under section #bed7;d7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bed7;d774 7d7 ,definitions ,in this section3 7#a7 ,advanced telecommunications and information services ,the term advanced telecommunications and information services means advanced telecommunications and information services1 as such term is used in section #bed7;h7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bed7;h774 7#b7 ,commission ,the term ,commission means the ,federal ,communications ,commission4 7#c7 ,connected device ,the term connected device means a laptop computer1 tablet computer1 or similar end-user device that is capable of connecting to advanced telecommunications and information services4 7#d7 ,covered regulations ,the term covered regulations means the regulations promulgated under subsection 7a74 7#e7 ,,covid-#ai emergency period ,the term ,,covid-#ai emergency period means a period that-- 7,a7 begins on the date of a determination by the ,secretary of ,health and ,human ,services pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 that a public health emergency exists as a result of ,,covid-#ai2 and 7,b7 ends on the ,june #cj that first occurs after the date that is #a year after the date on which such determination 7including any renewal thereof7 terminates4 7#f7 ,eligible equipment ,the term eligible equipment means the following3 7,a7 ,wi-,fi hotspots4 7,b7 ,modems4 7,c7 ,routers4 7,d7 ,devices that combine a modem and router4 7,e7 ,connected devices4 7#g7 ,eligible school or library ,the term eligible school or library means an elementary school1 secondary school1 or library 7including a ,tribal elementary school1 ,tribal secondary school1 or ,tribal library7 eligible for support under paragraphs 7#a77;,b7 and 7#b7 of section #bed7;h7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bed7;h774 7#h7 ,emergency ,connectivity ,fund ,the term ,emergency ,connectivity ,fund means the fund established under subsection 7c77#a74 7#i7 ,library ,the term library includes a library consortium4 7#aj7 ,wi-fi ,the term ,wi-,fi means a wireless networking protocol based on ,institute of ,electrical and ,electronics ,engineers standard #hjb4aa 7or any successor standard74 7#aa7 ,wi-fi hotspot ,the term ,wi-,fi hotspot means a device that is capable of-- 7,a7 receiving advanced telecommunications and information services2 and 7,b7 sharing such services with a connected device through the use of ,wi-,fi4 #gdjc4 ,funding for ,department of ,commerce ,inspector ,general ,in addition to amounts otherwise available1 there is appropriated to the ,office of the ,inspector ,general of the ,department of ,commerce for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #c1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for oversight of activities supported with funds appropriated to the ,department of ,commerce to prevent1 prepare for1 and respond to ,,covid-#ai4 #gdjd4 ,federal ,trade ,commission funding for ,,covid-#ai related work 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,federal ,trade ,commission for fiscal year #bjba1 #cj1djj1jjj1 to remain available until ,september #cj1 #bjbf1 for the purposes described in subsection 7b74 7b7 ,purposes ,from the amount appropriated under subsection 7a71 the ,federal ,trade ,commission shall use-- 7#a7 #d1djj1jjj to process and monitor consumer complaints received into the ,consumer ,sentinel ,network1 including increased complaints received regarding unfair or deceptive acts or practices related to ,,covid-#ai2 7#b7 #b1jjj1jjj for consumer-related education1 including in connection with unfair or deceptive acts or practices related to ,,covid-#ai2 and 7#c7 #bd1jjj1jjj to fund full-time employees of the ,federal ,trade ,commission to address unfair or deceptive acts or practices1 including those related to ,,covid-#ai4 ,e ,science and ,technology #geja4 ,national ,institute of ,standards and ,technology ,in addition to amounts otherwise made available1 there are appropriated to the ,national ,institute of ,standards and ,technology for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aej1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to fund awards for research1 development1 and testbeds to prevent1 prepare for1 and respond to coronavirus4 ,none of the funds provided by this section shall be subject to cost share requirements4 #gejb4 ,national ,science ,foundation ,in addition to amounts otherwise made available1 there are appropriated to the ,national ,science ,foundation for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #fjj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to fund or extend new and existing research grants1 cooperative agreements1 scholarships1 fellowships1 and apprenticeships1 and related administrative expenses to prevent1 prepare for1 and respond to coronavirus4 ,f ,corporation for ,public ,broadcasting #gfja4 ,support for the ,corporation for ,public ,broadcasting ,in addition to amounts otherwise made available1 there is appropriated to the ,corporation for ,public ,broadcasting for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #age1jjj1jjj1 to remain available until expended1 to prevent1 prepare for1 and respond to coronavirus1 including for fiscal stabilization grants to public telecommunications entities1 as defined in section #cig of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cig71 with no deduction for administrative or other costs of the ,corporation1 to maintain programming and services and preserve small and rural stations threatened by declines in non-,federal revenues4 ,,viii ,committee on ,veterans' ,affairs #hjja4 ,funding for claims and appeals processing ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bgb1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 pursuant to sections #cjh1 #caj1 #gaja through #gaac1 #ggja1 and #ggjc of title #ch1 ,united ,states ,code4 #hjjb4 ,funding availability for medical care and health needs ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ad1dhb1jjj1jjj1 to remain available until ,september #cj1 #bjbc1 for allocation under chapters #ag1 #bj1 #gc1 and #ha of title #ch1 ,united ,states ,code1 of which not more than #d1jjj1jjj1jjj shall be available pursuant to section #agjc of title #ch1 ,united ,states ,code for health care furnished through the ,veterans ,community ,care program in sections #agjc7;c77#a7 and #agjc7;c77#e7 of such title4 #hjjc4 ,funding for supply chain modernization ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for the supply chain modernization initiative under sections #cjh1 #caj1 and #gcja7;b7 of title #ch1 ,united ,states ,code4 #hjjd4 ,funding for ,state homes ,in addition to amounts otherwise made available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated-- 7#a7 #ejj1jjj1jjj1 to remain available until expended1 for allocation under sections #haca through #hacg of title #ch1 ,united ,states ,code3 and 7#b7 #bej1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for a one-time only obligation and expenditure to existing ,state extended care facilities for veterans in proportion to each ,state's share of the total resident capacity in such facilities as of the date of enactment of this ,act where such capacity includes only veterans on whose behalf the ,department pays a per diem payment pursuant to section #agda or #agde of title #ch1 ,united ,states ,code4 #hjje4 ,funding for the ,department of ,veterans ,affairs ,office of ,inspector ,general ,in addition to amounts otherwise made available1 there is appropriated to the ,office of ,inspector ,general of the ,department of ,veterans ,affairs for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available until expended1 for audits1 investigations1 and other oversight of projects and activities carried out with funds made available to the ,department of ,veterans ,affairs4 #hjjf4 ,covid-#ai veteran rapid retraining assistance program 7a7 ,in general ,the ,secretary of ,veterans ,affairs shall carry out a program under which the ,secretary shall provide up to #ab months of retraining assistance to an eligible veteran for the pursuit of a covered program of education4 ,such retraining assistance shall be in addition to any other entitlement to educational assistance or benefits for which a veteran is1 or has been1 eligible4 7b7 ,eligible veterans 7#a7 ,in general ,in this section1 the term eligible veteran means a veteran who-- 7,a7 as of the date of the receipt by the ,department of ,veterans ,affairs of an application for assistance under this section1 is at least #bb years of age but not more than #ff years of age2 7,b7 as of such date1 is unemployed by reason of the covered public health emergency1 as certified by the veteran2 7,c7 as of such date1 is not eligible to receive educational assistance under chapter #cj1 #ca1 #cb1 #cc1 or #ce of title #ch1 ,united ,states ,code1 or chapter #afjf of title #aj1 ,united ,states ,code2 7,d7 is not enrolled in any ,federal or ,state jobs program2 7,e7 is not in receipt of compensation for a service-connected disability rated totally disabling by reason of unemployability2 and 7,f7 will not be in receipt of unemployment compensation 7as defined in section #he7;b7 of the ,internal ,revenue ,code of #aihf71 including any cash benefit received pursuant to subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf71 as of the first day on which the veteran would receive a housing stipend payment under this section4 7#b7 ,treatment of veterans who transfer entitlement ,for purposes of paragraph 7#a77;,c71 a veteran who has transferred all of the veteran's entitlement to educational assistance under section #ccai of title #ch1 ,united ,states ,code1 shall be considered to be a veteran who is not eligible to receive educational assistance under chapter #cc of such title4 7#c7 ,failure to complete ,a veteran who receives retraining assistance under this section to pursue a program of education and who fails to complete the program of education shall not be eligible to receive additional assistance under this section4 7c7 ,covered programs of education 7#a7 ,in general ,for purposes of this section1 a covered program of education is a program of education 7as such term is defined in section #cdeb7;b7 of title #ch1 ,united ,states ,code7 for training1 pursued on a full-time or part-time basis-- 7,a7 that-- 7i7 is approved under chapter #cf of such title2 7ii7 does not lead to a bachelors or graduate degree2 and 7iii7 is designed to provide training for a high-demand occupation1 as determined under paragraph 7#c72 or 7,b7 that is a high technology program of education offered by a qualified provider1 under the meaning given such terms in section #aaf of the ,harry ,w4 ,colmery ,veterans ,educational ,assistance ,act of #bjag 7,public ,law #aae-dh2 #ch ,u4,s4,c4 #cjja note74 7#b7 ,accredited programs ,in the case of an accredited program of education1 the program of education shall not be considered a covered program of education under this section if the program has received a show cause order from the accreditor of the program during the five-year period preceding the date of the enactment of this ,act4 7#c7 ,determination of high-demand occupations ,in carrying out this section1 the ,secretary shall use the list of high-demand occupations compiled by the ,commissioner of ,labor ,statistics4 7#d7 ,full-time defined ,for purposes of this subsection1 the term full-time has the meaning given such term under section #cfhh of title #ch1 ,united ,states ,code4 7d7 ,amount of assistance 7#a7 ,retraining assistance ,the ,secretary of ,veterans ,affairs shall provide to an eligible veteran pursuing a covered program of education under the retraining assistance program under this section an amount equal to the amount of educational assistance payable under section #ccac7;c77#a77;,a7 of title #ch1 ,united ,states ,code1 for each month the veteran pursues the covered program of education4 ,such amount shall be payable directly to the educational institution offering the covered program of education pursued by the veteran as follows3 7,a7 #ej percent of the total amount payable shall be paid when the eligible veteran begins the program of education4 7,b7 #be percent of the total amount payable shall be paid when the eligible veteran completes the program of education4 7,c7 #be percent of the total amount payable shall be paid when the eligible veteran finds employment in a field related to the program of education4 7#b7 ,failure to complete 7,a7 ,pro-rated payments ,in the case of a veteran who pursues a covered program of education under the retraining assistance program under this section1 but who does not complete the program of education1 the ,secretary shall pay to the educational institution offering such program of education a pro-rated amount based on the number of months the veteran pursued the program of education in accordance with this paragraph4 7,b7 ,payment otherwise due upon completion of program ,the ,secretary shall pay to the educational institution a pro-rated amount under paragraph 7#a77;,b7 when the veteran provides notice to the educational institution that the veteran no longer intends to pursue the program of education4 7,c7 ,nonrecovery from veteran ,in the case of a veteran referred to in subparagraph 7,a71 the educational institution may not seek payment from the veteran for any amount that would have been payable under paragraph 7#a77;,b7 had the veteran completed the program of education4 7,d7 ,payment due upon employment 7i7 ,veterans who find employment ,in the case of a veteran referred to in subparagraph 7,a7 who finds employment in a field related to the program of education during the #ahj-;day period beginning on the date on which the veteran withdraws from the program of education1 the ,secretary shall pay to the educational institution a pro-rated amount under paragraph 7#a77;,c7 when the veteran finds such employment4 7ii7 ,veterans who do not find employment ,in the case of a veteran referred to in subparagraph 7,a7 who does not find employment in a field related to the program of education during the #ahj-;day period beginning on the date on which the veteran withdraws from the program of education-- 7,i7 the ,secretary shall not make a payment to the educational institution under paragraph 7#a77;,c72 and 7,,ii7 the educational institution may not seek payment from the veteran for any amount that would have been payable under paragraph 7#a77;,c7 had the veteran found employment during such #ahj-;day period4 7#c7 ,housing stipend ,for each month that an eligible veteran pursues a covered program of education under the retraining assistance program under this section1 the ,secretary shall pay to the veteran a monthly housing stipend in an amount equal to-- 7,a7 in the case of a covered program of education leading to a degree1 or a covered program of education not leading to a degree1 at an institution of higher learning 7as that term is defined in section #cdeb7;f7 of title #ch1 ,united ,states ,code7 pursued on more than a half-time basis1 the amount specified under subsection 7c77#a77;,b7 of section #ccac of title #ch1 ,united ,states ,code2 7,b7 in the case of a covered program of education other than a program of education leading to a degree at an institution other than an institution of higher learning pursued on more than a half-time basis1 the amount specified under subsection 7g77#c77;,a77ii7 of such section2 or 7,c7 in the case of a covered program of education pursued on less than a half-time basis1 or a covered program of education pursued solely through distance learning on more than a half-time basis1 the amount specified under subsection 7c77#a77;,b77iii7 of such section4 7#d7 ,failure to find employment ,the ,secretary shall not make a payment under paragraph 7#a77;,c7 with respect to an eligible veteran who completes or fails to complete a program of education under the retraining assistance program under this section if the veteran fails to find employment in a field related to the program of education within the #ahj-period beginning on the date on which the veteran withdraws from or completes the program4 7e7 ,no transferability ,retraining assistance provided under this section may not be transferred to another individual4 7f7 ,limitation ,not more than #ag1bej eligible veterans may receive retraining assistance under this section4 7g7 ,termination ,no retraining assistance may be paid under this section after the date that is #ba months after the date of the enactment of this ,act4 7h7 ,funding ,in addition to amounts otherwise available there is appropriated to the ,department of ,veterans ,affairs for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #chf1jjj1jjj1 to remain available until expended1 to carry out this section4 #hjjg4 ,prohibition on copayments and cost sharing for veterans during emergency relating to ,,covid-#ai 7a7 ,in general ,the ,secretary of ,veterans ,affairs-- 7#a7 shall provide for any copayment or other cost sharing with respect to health care under the laws administered by the ,secretary received by a veteran during the period specified in subsection 7b72 and 7#b7 shall reimburse any veteran who paid a copayment or other cost sharing for health care under the laws administered by the ,secretary received by a veteran during such period the amount paid by the veteran4 7b7 ,period specified ,the period specified in this subsection is the period beginning on ,april #f1 #bjbj1 and ending on ,september #cj1 #bjba4 7c7 ,funding ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,veterans ,affairs for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available until expended1 to carry out this section1 except for health care furnished pursuant to section #agjc7;c77#b7-7;c77#d7 of title #ch1 ,united ,states ,code4 #hjjh4 ,emergency ,department of ,veterans ,affairs ,employee ,leave ,fund 7a7 ,establishment2 appropriation ,there is established in the ,treasury the ,emergency ,department of ,veterans ,affairs ,employee ,leave ,fund 7in this section referred to as the ,fund71 to be administered by the ,secretary of ,veterans ,affairs1 for the purposes set forth in subsection 7b74 ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hj1jjj1jjj1 which shall be deposited into the ,fund and remain available through ,september #bj1 #bjbb4 7b7 ,purpose ,amounts in the ,fund shall be available for payment to the ,department of ,veterans ,affairs for the use of paid leave by any covered employee who is unable to work because the employee-- 7#a7 is subject to a ,federal1 ,state1 or local quarantine or isolation order related to ,,covid-#ai2 7#b7 has been advised by a health care provider to self-quarantine due to concerns related to ,,covid-#ai2 7#c7 is caring for an individual who is subject to such an order or has been so advised2 7#d7 is experiencing symptoms of ,,covid-#ai and seeking a medical diagnosis2 7#e7 is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed1 if the school of such son or daughter requires or makes optional a virtual learning instruction model or requires or makes optional a hybrid of in-person and virtual learning instruction models1 or the child care provider of such son or daughter is unavailable1 due to ,,covid-#ai precautions2 7#f7 is experiencing any other substantially similar condition2 7#g7 is caring for a family member with a mental or physical disability or who is #ee years of age or older and incapable of self-care1 without regard to whether another individual other than the employee is available to care for such family member1 if the place of care for such family member is closed or the direct care provider is unavailable due to ,,covid-#ai2 or 7#h7 is obtaining immunization related to ,,covid-#ai or to recover from any injury1 disability1 illness1 or condition related to such immunization4 7c7 ,limitations 7#a7 ,period of availability ,paid leave under this section may only be provided to and used by a covered employee during the period beginning on the date of enactment of this ,act and ending on ,september #cj1 #bjba4 7#b7 ,total hours2 amount ,paid leave under this section-- 7,a7 shall be provided to a covered employee in an amount not to exceed #fjj hours of paid leave for each full-time employee1 and in the case of a part-time employee1 employee on an uncommon tour of duty1 or employee with a seasonal work schedule1 in an amount not to exceed the proportional equivalent of #fjj hours to the extent amounts in the ,fund remain available for reimbursement2 7,b7 shall be paid at the same hourly rate as other leave payments2 and 7,c7 may not be provided to a covered employee if the leave would result in payments greater than #b1hjj in aggregate for any biweekly pay period for a full-time employee1 or a proportionally equivalent biweekly limit for a part-time employee4 7#c7 ,relationship to other leave ,paid leave under this section-- 7,a7 is in addition to any other leave provided to a covered employee2 and 7,b7 may not be used by a covered employee concurrently with any other paid leave4 7#d7 ,calculation of retirement benefit ,any paid leave provided to a covered employee under this section shall reduce the total service used to calculate any ,federal civilian retirement benefit4 7d7 ,covered employee defined ,in this section1 the term covered employee means an employee of the ,department of ,veterans ,affairs appointed under chapter #gd of title #ch1 ,united ,states ,code4 ,,ix ,committee on ,finance ,a ,crisis ,support for ,unemployed ,workers #a ,extension of ,,cares ,act ,unemployment ,provisions #ijaa4 ,extension of ,pandemic ,unemployment ,assistance 7a7 ,in general ,section #bajb7;c7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijba7;c77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by striking paragraphs 7#b7 and 7#c7 and inserting paragraph 7#b72 and 7,b7 in subparagraph 7,a77ii71 by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba2 and 7#b7 by striking paragraph 7#c7 and redesignating paragraph 7#d7 as paragraph 7#c74 7b7 ,increase in number of weeks ,section #bajb7;c77#b7 of such ,act 7#ae ,u4,s4,c4 #ijba7;c77#b77 is amended-- 7#a7 by striking #ej weeks and inserting #gi weeks2 and 7#b7 by striking #ej-week period and inserting #gi-week period4 7c7 ,hold harmless for proper administration ,in the case of an individual who is eligible to receive pandemic unemployment assistance under section #bajb of the ,,cares ,act 7#ae ,u4,s4,c4 #ijba7 as of the day before the date of enactment of this ,act and on the date of enactment of this ,act becomes eligible for pandemic emergency unemployment compensation under section #bajg of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbe7 by reason of the amendments made by section #ijaf7;b7 of this title1 any payment of pandemic unemployment assistance under such section #bajb made after the date of enactment of this ,act to such individual during an appropriate period of time1 as determined by the ,secretary of ,labor1 that should have been made under such section #bajg shall not be considered to be an overpayment of assistance under such section #bajb1 except that an individual may not receive payment for assistance under section #bajb and a payment for assistance under section #bajg for the same week of unemployment4 7d7 ,effective date ,the amendments made by subsections 7a7 and 7b7 shall apply as if included in the enactment of the ,,cares ,act 7,public ,law #aaf-acf71 except that no amount shall be payable by virtue of such amendments with respect to any week of unemployment ending on or before ,march #ad1 #bjba4 #ijab4 ,extension of emergency unemployment relief for governmental entities and nonprofit organizations 7a7 ,in general ,section #ijc7;i77#a77;,d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aajc7;i77#a77;,d77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 7b7 ,increase in reimbursement rate ,section #ijc7;i77#a77;,b7 of such ,act 7#db ,u4,s4,c4 #aajc7;i77#a77;,b77 is amended-- 7#a7 in the first sentence1 by inserting and except as otherwise provided in this subparagraph after as determined by the ,secretary of ,labor2 and 7#b7 by inserting after the first sentence the following3 ,with respect to the amounts of such compensation paid for weeks of unemployment beginning after ,march #ca1 #bjba1 and ending on or before ,september #f1 #bjba1 the preceding sentence shall be applied by substituting #ge percent for one-half44 #ijac4 ,extension of ,federal ,pandemic ,unemployment ,compensation 7a7 ,in general ,section #bajd7;e77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbc7;e77#b77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 7b7 ,amount ,section #bajd7;b77#c77;,a77ii7 of such ,act 7#ae ,u4,s4,c4 #ijbc7;b77#c77;,a77ii77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 #ijad4 ,extension of full ,federal funding of the first week of compensable regular unemployment for ,states with no waiting week 7a7 ,in general ,section #baje7;e77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbd7;e77#b77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 7b7 ,full reimbursement ,paragraph 7#c7 of section #baje7;c7 of such ,act 7#ae ,u4,s4,c4 #ijbd7;c77 is repealed and such section shall be applied to weeks of unemployment to which an agreement under section #baje of such ,act applies as if such paragraph had not been enacted4 ,in implementing the preceding sentence1 a ,state may1 if necessary1 reenter the agreement with the ,secretary under section #baje of such ,act1 and retroactively pay for the first week of regular compensation without a waiting week consistent with ,state law 7including a waiver of ,state law7 and receive full reimbursement for weeks of unemployment that ended after ,december #ca1 #bjbj4 #ijae4 ,extension of emergency ,state staffing flexibility ,if a ,state modifies its unemployment compensation law and policies1 subject to the succeeding sentence1 with respect to personnel standards on a merit basis on an emergency temporary basis as needed to respond to the spread of ,,covid-#ai1 such modifications shall be disregarded for the purposes of applying section #cjc of the ,social ,security ,act and section #ccjd of the ,internal ,revenue ,code of #aihf to such ,state law4 ,such modifications shall only apply through ,september #f1 #bjba1 and shall be limited to engaging of temporary staff1 rehiring of retirees or former employees on a non-competitive basis1 and other temporary actions to quickly process applications and claims4 #ijaf4 ,extension of pandemic emergency unemployment compensation 7a7 ,in general ,section #bajg7;g7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbe7;g77 is amended to read as follows3 7g7 ,applicability ,an agreement entered into under this section shall apply to weeks of unemployment-- 7#a7 beginning after the date on which such agreement is entered into2 and 7#b7 ending on or before ,september #f1 #bjba4 4 7b7 ,increase in number of weeks ,section #bajg7;b77#b7 of such ,act 7#ae ,u4,s4,c4 #ijbe7;b77#b77 is amended by striking #bd and inserting #ec4 7c7 ,coordination of ,pandemic ,emergency ,unemployment ,compensation with ,extended ,compensation ,section #bajg7;a77#e77;,b7 of such ,act 7#ae ,u4,s4,c4 #ijbe7;a77#e77;,b77 is amended by inserting or for the week that includes the date of enactment of the ,american ,rescue ,plan ,act of #bjba 7without regard to the amendments made by subsections 7a7 and 7b7 of section #ijaf of such ,act7 after #bjbj74 7d7 ,special rule for extended compensation ,section #bajg7;a77#h7 of such ,act 7#ae ,u4,s4,c4 #ijbe7;a77#h77 is amended by striking ,april #ab1 #bjba and inserting ,september #f1 #bjba4 7e7 ,effective date ,the amendments made by this section shall apply as if included in the enactment of the ,,cares ,act 7,public ,law #aaf-acf71 except that no amount shall be payable by virtue of such amendments with respect to any week of unemployment ending on or before ,march #ad1 #bjba4 #ijag4 ,extension of temporary financing of short-time compensation payments in ,states with programs in law ,section #bajh7;b77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbf7;b77#b77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 #ijah4 ,extension of temporary financing of short-time compensation agreements for ,states without programs in law ,section #baji7;d77#b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijbg7;d77#b77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 #b ,extension of ,,ffcra ,unemployment ,provisions #ijba4 ,extension of temporary assistance for ,states with advances ,section #abjb7;b77#aj77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbb7;b77#aj77;,a77 is amended by striking ,march #ad1 #bjba and inserting ,september #f1 #bjba4 #ijbb4 ,extension of full ,federal funding of extended unemployment compensation 7a7 ,in general ,section #daje of the ,families ,first ,coronavirus ,response ,act 7#bf ,u4,s4,c4 #ccjd note7 is amended by striking ,march #ad1 #bjba each place it appears and inserting ,september #f1 #bjba4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply as if included in the enactment of the ,families ,first ,coronavirus ,response ,act 7,public ,law #aaf-abg74 #c ,department of ,labor ,funding for ,timely1 ,accurate1 and ,equitable ,payment #ijca4 ,funding for administration ,in addition to amounts otherwise available1 there is appropriated to the ,employment and ,training ,administration of the ,department of ,labor for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #h1jjj1jjj1 to remain available until expended1 for necessary expenses to carry out ,federal activities relating to the administration of unemployment compensation programs4 #ijcb4 ,funding for fraud prevention1 equitable access1 and timely payment to eligible workers ,subtitle ,a of title ,,ii of division ,a of the ,,cares ,act 7,public ,law #aaf-acf7 is amended by adding at the end the following3 #baah4 ,funding for fraud prevention1 equitable access1 and timely payment to eligible workers 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,labor for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #b1jjj1jjj1jjj1 to remain available until expended1 to detect and prevent fraud1 promote equitable access1 and ensure the timely payment of benefits with respect to unemployment compensation programs1 including programs extended under subtitle ,a of title ,,ix of the ,american ,rescue ,plan ,act of #bjba4 7b7 ,use of funds ,amounts made available under subsection 7a7 may be used-- 7#a7 for ,federal administrative costs related to the purposes described in subsection 7a72 7#b7 for systemwide infrastructure investment and development related to such purposes2 and 7#c7 to make grants to ,states or territories administering unemployment compensation programs described in subsection 7a7 7including territories administering the ,pandemic ,unemployment ,assistance program under section #bajb7 for such purposes1 including the establishment of procedures or the building of infrastructure to verify or validate identity1 implement ,federal guidance regarding fraud detection and prevention1 and accelerate claims processing or process claims backlogs due to the pandemic4 7c7 ,restrictions on grants to ,states and territories ,as a condition of receiving a grant under subsection 7b77#c71 the ,secretary may require that a ,state or territory receiving such a grant shall-- 7#a7 use such program integrity tools as the ,secretary may specify2 and 7#b7 as directed by the ,secretary1 conduct user accessibility testing on any new system developed by the ,secretary pursuant to subsection 7b77#b74 4 #d ,other provisions #ijda4 ,extension of limitation on excess business losses of noncorporate taxpayers 7a7 ,in general ,section #dfa7l77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking ,january #a1 #bjbf each place it appears and inserting ,january #a1 #bjbg4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #ijdb4 ,suspension of tax on portion of unemployment compensation 7a7 ,in general ,section #he of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7c7 ,special rule for #bjbj 7#a7 ,in general ,in the case of any taxable year beginning in #bjbj1 if the adjusted gross income of the taxpayer for such taxable year is less than #aej1jjj1 the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer 7or1 in the case of a joint return1 received by each spouse7 as does not exceed #aj1bjj4 7#b7 ,application ,for purposes of paragraph 7#a71 the adjusted gross income of the taxpayer shall be determined-- 7,a7 after application of sections #hf1 #ace1 #acg1 #bai1 #bba1 #bbb1 and #dfi1 and 7,b7 without regard to this section4 4 7b7 ,conforming amendments 7#a7 ,section #gd7;d77#b77;,b7 of the ,internal ,revenue ,code of #aihf is amended by inserting #he7;c71 before #hf4 7#b7 ,section #hf7;b77#b77;,a7 of such ,code is amended by inserting #he7;c71 before #ace4 7#c7 ,section #ace7;c77#d77;,a7 of such ,code is amended by inserting #he7;c71 before #acg4 7#d7 ,section #acg7;b77#c77;,a7 of such ,code is amended by inserting #he7;c7 before #bba4 7#e7 ,section #bai7;g77#c77;,a77ii7 of such ,code is amended by inserting #he7;c71 before #ace4 7#f7 ,section #bba7;b77#b77;,c77i7 of such ,code is amended by inserting #he7;c7 before #iaa4 7#g7 ,section #bbb7;b77#b77;,c77i7 of such ,code1 as in effect before date of enactment of the ,taxpayer ,certainty and ,disaster ,tax ,relief ,act of #bjbj1 is amended by inserting #he7;c7 before #iaa4 7#h7 ,section #dfi7;i77#c77;,e77ii7 of such ,code is amended by striking #ace and #acg and inserting #he7;c71 #ace1 and #acg4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 ,b ,emergency assistance to families through home visiting programs #iaja4 ,emergency assistance to families through home visiting programs ,effective #a day after the date of enactment of this ,act1 title ,v of the ,social ,security ,act 7#db ,u4,s4,c4 #gja-gac7 is amended by inserting after section #eaa the following3 #eaa;,a4 ,emergency assistance to families through home visiting programs 7a7 ,supplemental appropriation ,in addition to amounts otherwise appropriated1 out of any money in the ,treasury of the ,united ,states not otherwise appropriated1 there are appropriated to the ,secretary #aej1jjj1jjj1 to remain available through ,september #cj1 #bjbb1 to enable eligible entities to conduct programs in accordance with section #eaa and subsection 7c7 of this section4 7b7 ,eligibility for funds ,to be eligible to receive funds made available by subsection 7a7 of this section1 an entity shall-- 7#a7 as of the date of the enactment of this section1 be conducting a program under section #eaa2 7#b7 ensure the modification of grants1 contracts1 and other agreements1 as applicable1 executed under section #eaa under which the program is conducted as are necessary to provide that1 during the period that begins with the date of the enactment of this section and ends with the end of the #bnd succeeding fiscal year after the funds are awarded1 the entity shall-- 7,a7 not reduce funding for1 or staffing levels of1 the program on account of reduced enrollment in the program2 and 7,b7 when using funds to provide emergency supplies to eligible families receiving grant services under section #eaa1 ensure coordination with local diaper banks to the extent practicable2 and 7#c7 reaffirm that1 in conducting the program1 the entity will focus on priority populations 7as defined in section #eaa7;d77#d774 7c7 ,uses of funds ,an entity to which funds are provided under this section shall use the funds-- 7#a7 to serve families with home visits or with virtual visits1 that may be conducted by the use of electronic information and telecommunications technologies1 in a service delivery model described in section #eaa7;d77#c77;,a72 7#b7 to pay hazard pay or other additional staff costs associated with providing home visits or administration for programs funded under section #eaa2 7#c7 to train home visitors employed by the entity in conducting a virtual home visit and in emergency preparedness and response planning for families served1 and may include training on how to safely conduct intimate partner violence screenings1 and training on safety and planning for families served to support the family outcome improvements listed in section #eaa7;d77#b77;,b72 7#d7 for the acquisition by families served by programs under section #eaa of such technological means as are needed to conduct and support a virtual home visit2 7#e7 to provide emergency supplies 7such as diapers and diapering supplies including diaper wipes and diaper cream1 necessary to ensure that a child using a diaper is properly cleaned and protected from diaper rash1 formula1 food1 water1 hand soap and hand sanitizer7 to an eligible family 7as defined in section #eaa7k77#b772 7#f7 to coordinate with and provide reimbursement for supplies to diaper banks when using such entities to provide emergency supplies specified in paragraph 7#e72 or 7#g7 to provide prepaid grocery cards to an eligible family 7as defined in section #eaa7k77#b77 participating in the maternal1 infant1 and early childhood home visiting program under section #eaa for the purpose of enabling the family to meet the emergency needs of the family4 4 ,c ,emergency ,assistance to ,children and ,families #ibja4 ,pandemic ,emergency ,assistance ,section #djc of the ,social ,security ,act 7#db ,u4,s4,c4 #fjc7 is amended by adding at the end the following3 7c7 ,pandemic ,emergency ,assistance 7#a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury of the ,united ,states not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available until expended1 to carry out this subsection4 7#b7 ,reservation of funds for technical assistance ,of the amount specified in paragraph 7#a71 the ,secretary shall reserve #b1jjj1jjj for administrative expenses and the provision of technical assistance to ,states and ,indian tribes with respect to the use of funds provided under this subsection4 7#c7 ,allotments 7,a7 #ej ,states and the ,district of ,columbia 7i7 ,total amount to be allotted ,the ,secretary shall allot a total of #ib4e percent of the amount specified in paragraph 7#a7 that is not reserved under paragraph 7#b7 among the ,states that are not a territory and that are operating a program funded under this part1 in accordance with clause 7ii7 of this subparagraph4 7ii7 ,allotment formula ,the ,secretary shall allot to each such ,state the sum of the following percentages of the total amount described in clause 7i73 7,i7 #ej percent1 multiplied by-- 7aa7 the population of children in the ,state1 determined on the basis of the most recent population estimates as determined by the ,bureau of the ,census2 divided by 7bb7 the total population of children in the ,states that are not territories1 as so determined2 plus 7,,ii7 #ej percent1 multiplied by-- 7aa7 the total amount expended by the ,state for basic assistance1 non-recurrent short term benefits1 and emergency assistance in fiscal year #bjai1 as reported by the ,state under section #daa2 divided by 7bb7 the total amount expended by the ,states that are not territories for basic assistance1 non-recurrent short term benefits1 and emergency assistance in fiscal year #bjai1 as so reported by the ,states4 7,b7 ,territories and ,indian tribes ,the ,secretary shall allot among the territories and ,indian tribes otherwise eligible for a grant under this part such portions of #g4e percent of the amount specified in paragraph 7#a7 that are not reserved under paragraph 7#b7 as the ,secretary deems appropriate based on the needs of the territory or ,indian tribe involved4 7,c7 ,expenditure commitment requirement ,to receive the full amount of funding payable under this subsection1 a ,state or ,indian tribe shall inform the ,secretary as to whether it intends to use all of its allotment under this paragraph and provide that information-- 7i7 in the case of a ,state that is not a territory1 within #de days after the date of the enactment of this subsection2 or 7ii7 in the case of a territory or an ,indian tribe1 within #ij days after such date of enactment4 7#d7 ,grants 7,a7 ,in general ,the ,secretary shall provide funds to each ,state and ,indian tribe to which an amount is allotted under paragraph 7#c71 from the amount so allotted4 7,b7 ,treatment of unused funds 7i7 ,reallotment ,the ,secretary shall reallot in accordance with paragraph 7#c7 all funds provided to any ,state or ,indian tribe under this subsection that are unused1 among the other ,states and ,indian tribes eligible for funds under this subsection4 ,for purposes of paragraph 7#c71 the ,secretary shall treat the funds as if included in the amount specified in paragraph 7#a74 7ii7 ,provision ,the ,secretary shall provide funds to each such other ,state or ,indian tribe in an amount equal to the amount so reallotted4 7#e7 ,recipient of funds provided for territories ,in the case of a territory not operating a program funded under this part1 the ,secretary shall provide the funds required to be provided to the territory under this subsection1 to the agency that administers the bulk of local human services programs in the territory4 7#f7 ,use of funds 7,a7 ,in general ,a ,state or ,indian tribe to which funds are provided under this subsection may use the funds only for non-recurrent short term benefits1 whether in the form of cash or in other forms4 7,b7 ,limitation on use for administrative expenses ,a ,state to which funds are provided under this subsection shall not expend more than #ae percent of the funds for administrative purposes4 7,c7 ,nonsupplantation ,funds provided under this subsection shall be used to supplement and not supplant other ,federal1 ,state1 or tribal funds for services and activities that promote the purposes of this part4 7,d7 ,expenditure deadline 7i7 ,in general ,except as provided in clause 7ii71 a ,state or ,indian tribe to which funds are provided under this subsection shall expend the funds not later than the end of fiscal year #bjbb4 7ii7 ,exception for reallotted funds ,a ,state or ,indian tribe to which funds are provided under paragraph 7#d77;,b7 shall expend the funds within #ab months after receipt4 7#g7 ,suspension of territory spending cap ,section #aajh shall not apply with respect to any funds provided under this subsection4 7#h7 ,definitions ,in this subsection3 7,a7 ,applicable period ,the term applicable period means the period that begins with ,april #a1 #bjba1 and ends with ,september #cj1 #bjbb4 7,b7 ,non-recurrent short term benefits ,the term non-recurrent short term benefits has the meaning given the term in ,,omb approved ,form ,,acf-#aif,r1 published on ,july #ca1 #bjad4 7,c7 ,state ,the term ,state means the #ej ,states of the ,united ,states1 the ,district of ,columbia1 and the territories4 7,d7 ,territory ,the term territory means the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 4 ,d ,elder ,justice and ,support ,guarantee #icja4 ,additional funding for aging and disability services programs ,subtitle ,a of title ,,xx of the ,social ,security ,act 7#db ,u4,s4,c4 #acig-acig;h7 is amended by adding at the end the following3 #bjaj4 ,additional funding for aging and disability services programs 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bgf1jjj1jjj1 to remain available until expended1 to carry out the programs described in subtitle ,b4 7b7 ,use of funds ,of the amounts made available by subsection 7a7-- 7#a7 #hh1jjj1jjj shall be made available to carry out the programs described in subtitle ,b in fiscal year #bjba1 of which not less than an amount equal to #ajj1jjjj1jjj minus the amount previously provided in fiscal year #bjba to carry out section #bjdb7;b7 shall be made available to carry out such section2 and 7#b7 #ahh1jjj1jjj shall be made available to carry out the programs described in subtitle ,b in fiscal year #bjbb1 of which not less than #ajj1jjj1jjj shall be for activities described in section #bjdb7;b74 4 ,e ,support to ,skilled ,nursing ,facilities in ,response to ,,covid-#ai #idja4 ,providing for infection control support to skilled nursing facilities through contracts with quality improvement organizations ,section #ahfb7;g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciey7g77 is amended-- 7#a7 by striking ,the ,secretary and inserting 7#a7 ,the ,secretary2 and 7#b7 by adding at the end the following new paragraph3 7#b7 ,in addition to any funds otherwise available1 there are appropriated to the ,secretary1 out of any monies in the ,treasury not otherwise obligated1 #bjj1jjj1jjj1 to remain available until expended1 for purposes of requiring multiple organizations described in paragraph 7#a7 to provide to skilled nursing facilities 7as defined in section #ahai7;a771 infection control and vaccination uptake support relating to the prevention or mitigation of ,,covid-#ai1 as determined appropriate by the ,secretary4 4 #idjb4 ,funding for strike teams for resident and employee safety in skilled nursing facilities ,section #ahai of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;i-#c7 is amended by adding at the end the following new subsection3 7k7 ,funding for strike teams ,in addition to amounts otherwise available1 there is appropriated to the ,secretary1 out of any monies in the ,treasury not otherwise appropriated1 #bej1jjj1jjj1 to remain available until expended1 for purposes of allocating such amount among the ,states 7including the ,district of ,columbia and each territory of the ,united ,states7 for such a ,state to establish and implement a strike team that will be deployed to a skilled nursing facility in the ,state with diagnosed or suspected cases of ,,covid-#ai among residents or staff for the purposes of assisting with clinical care1 infection control1 or staffing during the emergency period described in section #aace7;g77#a77;,b7 and the #a-year period immediately following the end of such emergency period4 4 ,f ,preserving health benefits for workers #ieja4 ,preserving health benefits for workers 7a7 ,premium assistance for cobra continuation coverage for individuals and their families 7#a7 ,provision of premium assistance 7,a7 ,reduction of premiums payable ,in the case of any premium for a period of coverage during the period beginning on the first day of the first month beginning after the date of the enactment of this ,act1 and ending on ,september #cj1 #bjba1 for ,,cobra continuation coverage with respect to any assistance eligible individual described in paragraph 7#c71 such individual shall be treated for purposes of any ,,cobra continuation provision as having paid in full the amount of such premium4 7,b7 ,plan enrollment option 7i7 ,in general ,solely for purposes of this subsection1 the ,,cobra continuation provisions shall be applied such that any assistance eligible individual who is enrolled in a group health plan offered by a plan sponsor may1 not later than #ij days after the date of notice of the plan enrollment option described in this subparagraph1 elect to enroll in coverage under a plan offered by such plan sponsor that is different than coverage under the plan in which such individual was enrolled at the time1 in the case of any assistance eligible individual described in paragraph 7#c71 the qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 or section #bbjc7b7 of the ,public ,health ,service ,act1 except for the voluntary termination of such individual's employment by such individual1 occurred1 and such coverage shall be treated as ,,cobra continuation coverage for purposes of the applicable ,,cobra continuation coverage provision4 7ii7 ,requirements ,any assistance eligible individual may elect to enroll in different coverage as described in clause 7i7 only if-- 7,i7 the employer involved has made a determination that such employer will permit such assistance eligible individual to enroll in different coverage as provided under this subparagraph2 7,,ii7 the premium for such different coverage does not exceed the premium for coverage in which such individual was enrolled at the time such qualifying event occurred2 7,,iii7 the different coverage in which the individual elects to enroll is coverage that is also offered to similarly situated active employees of the employer at the time at which such election is made2 and 7,,iv7 the different coverage in which the individual elects to enroll is not-- 7aa7 coverage that provides only excepted benefits as defined in section #ihcb7;c7 of the ,internal ,revenue ,code of #aihf1 section #gcc7;c7 of the ,employee ,retirement ,income ,security ,act of #aigd1 and section #bgia7;c7 of the ,public ,health ,service ,act2 7bb7 a qualified small employer health reimbursement arrangement 7as defined in section #ihca7;d77#b7 of the ,internal ,revenue ,code of #aihf72 or 7cc7 a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf74 7#b7 ,limitation of period of premium assistance 7,a7 ,eligibility for additional coverage ,paragraph 7#a77;,a7 shall not apply with respect to any assistance eligible individual described in paragraph 7#c7 for months of coverage beginning on or after the earlier of-- 7i7 the first date that such individual is eligible for coverage under any other group health plan 7other than coverage consisting of only excepted benefits 7as defined in section #ihcb7;c7 of the ,internal ,revenue ,code of #aihf1 section #gcc7;c7 of the ,employee ,retirement ,income ,security ,act of #aigd1 and section #bgia7;c7 of the ,public ,health ,service ,act71 coverage under a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf71 coverage under a qualified small employer health reimbursement arrangement 7as defined in section #ihca7;d77#b7 of the ,internal ,revenue ,code of #aihf771 or eligible for benefits under the ,medicare program under title ,,xviii of the ,social ,security ,act2 or 7ii7 the earlier of-- 7,i7 the date following the expiration of the maximum period of continuation coverage required under the applicable ,,cobra continuation coverage provision2 or 7,,ii7 the date following the expiration of the period of continuation coverage allowed under paragraph 7#d77;,b77ii74 7,b7 ,notification requirement ,any assistance eligible individual shall notify the group health plan with respect to which paragraph 7#a77;,a7 applies if such paragraph ceases to apply by reason of clause 7i7 of subparagraph 7,a7 7as applicable74 ,such notice shall be provided to the group health plan in such time and manner as may be specified by the ,secretary of ,labor4 7#c7 ,assistance eligible individual ,for purposes of this section1 the term assistance eligible individual means1 with respect to a period of coverage during the period beginning on the first day of the first month beginning after the date of the enactment of this ,act1 and ending on ,september #cj1 #bjba1 any individual that is a qualified beneficiary who-- 7,a7 is eligible for ,,cobra continuation coverage by reason of a qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 or section #bbjc7b7 of the ,public ,health ,service ,act1 except for the voluntary termination of such individual's employment by such individual2 and 7,b7 elects such coverage4 7#d7 ,extension of election period and effect on coverage 7,a7 ,in general ,for purposes of applying section #fje7;a7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#e77;,a7 of the ,internal ,revenue ,code of #aihf1 and section #bbje7;a7 of the ,public ,health ,service ,act1 in the case of-- 7i7 an individual who does not have an election of ,,cobra continuation coverage in effect on the first day of the first month beginning after the date of the enactment of this ,act but who would be an assistance eligible individual described in paragraph 7#c7 if such election were so in effect2 or 7ii7 an individual who elected ,,cobra continuation coverage and discontinued from such coverage before the first day of the first month beginning after the date of the enactment of this ,act1 such individual may elect the ,,cobra continuation coverage under the ,,cobra continuation coverage provisions containing such provisions during the period beginning on the first day of the first month beginning after the date of the enactment of this ,act and ending #fj days after the date on which the notification required under paragraph 7#e77;,c7 is provided to such individual4 7,b7 ,commencement of cobra continuation coverage ,any ,,cobra continuation coverage elected by a qualified beneficiary during an extended election period under subparagraph 7,a7-- 7i7 shall commence 7including for purposes of applying the treatment of premium payments under paragraph 7#a77;,a7 and any cost-sharing requirements for items and services under a group health plan7 with the first period of coverage beginning on or after the first day of the first month beginning after the date of the enactment of this ,act1 and 7ii7 shall not extend beyond the period of ,,cobra continuation coverage that would have been required under the applicable ,,cobra continuation coverage provision if the coverage had been elected as required under such provision or had not been discontinued4 7#e7 ,notices to individuals 7,a7 ,general notice 7i7 ,in general ,in the case of notices provided under section #fjf7;a77#d7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaff7d771 section #dihj;,b7f77#f77;,d7 of the ,internal ,revenue ,code of #aihf1 or section #bbjf7d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#f7d771 with respect to individuals who1 during the period described in paragraph 7#c71 become entitled to elect ,,cobra continuation coverage1 the requirements of such provisions shall not be treated as met unless such notices include an additional written notification to the recipient in clear and understandable language of-- 7,i7 the availability of premium assistance with respect to such coverage under this subsection2 and 7,,ii7 the option to enroll in different coverage if the employer permits assistance eligible individuals described in paragraph 7#c7 to elect enrollment in different coverage 7as described in paragraph 7#a77;,b774 7ii7 ,alternative notice ,in the case of ,,cobra continuation coverage to which the notice provision under such sections does not apply1 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall1 in consultation with administrators of the group health plans 7or other entities7 that provide or administer the ,,cobra continuation coverage involved1 provide rules requiring the provision of such notice4 7iii7 ,form ,the requirement of the additional notification under this subparagraph may be met by amendment of existing notice forms or by inclusion of a separate document with the notice otherwise required4 7,b7 ,specific requirements ,each additional notification under subparagraph 7,a7 shall include-- 7i7 the forms necessary for establishing eligibility for premium assistance under this subsection2 7ii7 the name1 address1 and telephone number necessary to contact the plan administrator and any other person maintaining relevant information in connection with such premium assistance2 7iii7 a description of the extended election period provided for in paragraph 7#d77;,a72 7iv7 a description of the obligation of the qualified beneficiary under paragraph 7#b77;,b7 and the penalty provided under section #fgbj;,c of the ,internal ,revenue ,code of #aihf for failure to carry out the obligation2 7v7 a description1 displayed in a prominent manner1 of the qualified beneficiary's right to a subsidized premium and any conditions on entitlement to the subsidized premium2 and 7vi7 a description of the option of the qualified beneficiary to enroll in different coverage if the employer permits such beneficiary to elect to enroll in such different coverage under paragraph 7#a77;,b74 7,c7 ,notice in connection with extended election periods ,in the case of any assistance eligible individual described in paragraph 7#c7 7or any individual described in paragraph 7#d77;,a77 who became entitled to elect ,,cobra continuation coverage before the first day of the first month beginning after the date of the enactment of this ,act1 the administrator of the applicable group health plan 7or other entity7 shall provide 7within #fj days after such first day of such first month7 for the additional notification required to be provided under subparagraph 7,a7 and failure to provide such notice shall be treated as a failure to meet the notice requirements under the applicable ,,cobra continuation provision4 7,d7 ,model notices ,not later than #cj days after the date of enactment of this ,act1 with respect to any assistance eligible individual described in paragraph 7#c71 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall prescribe models for the additional notification required under this paragraph4 7#f7 ,notice of expiration of period of premium assistance 7,a7 ,in general ,with respect to any assistance eligible individual1 subject to subparagraph 7,b71 the requirements of section #fjf7;a77#d7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaff7d771 section #dihj;,b7f77#f77;,d7 of the ,internal ,revenue ,code of #aihf1 or section #bbjf7d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#f7d771 shall not be treated as met unless the plan administrator of the individual1 during the period specified under subparagraph 7,c71 provides to such individual a written notice in clear and understandable language-- 7i7 that the premium assistance for such individual will expire soon and the prominent identification of the date of such expiration2 and 7ii7 that such individual may be eligible for coverage without any premium assistance through-- 7,i7 ,,cobra continuation coverage2 or 7,,ii7 coverage under a group health plan4 7,b7 ,exception ,the requirement for the group health plan administrator to provide the written notice under subparagraph 7,a7 shall be waived if the premium assistance for such individual expires pursuant to clause 7i7 of paragraph 7#b77;,a74 7,c7 ,period specified ,for purposes of subparagraph 7,a71 the period specified in this subparagraph is1 with respect to the date of expiration of premium assistance for any assistance eligible individual pursuant to a limitation requiring a notice under this paragraph1 the period beginning on the day that is #de days before the date of such expiration and ending on the day that is #ae days before the date of such expiration4 7,d7 ,model notices ,not later than #de days after the date of enactment of this ,act1 with respect to any assistance eligible individual1 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall prescribe models for the notification required under this paragraph4 7#g7 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,labor may jointly prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this subsection1 including the prevention of fraud and abuse under this subsection1 except that the ,secretary of ,labor and the ,secretary of ,health and ,human ,services may prescribe such regulations 7including interim final regulations7 or other guidance as may be necessary or appropriate to carry out the provisions of paragraphs 7#e71 7#f71 and 7#h74 7#h7 ,outreach 7,a7 ,in general ,the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall provide outreach consisting of public education and enrollment assistance relating to premium assistance provided under this subsection4 ,such outreach shall target employers1 group health plan administrators1 public assistance programs1 ,states1 insurers1 and other entities as determined appropriate by such ,secretaries4 ,such outreach shall include an initial focus on those individuals electing continuation coverage who are referred to in paragraph 7#e77;,c74 ,information on such premium assistance1 including enrollment1 shall also be made available on websites of the ,departments of ,labor1 ,treasury1 and ,health and ,human ,services4 7,b7 ,enrollment under medicare ,the ,secretary of ,health and ,human ,services shall provide outreach consisting of public education4 ,such outreach shall target individuals who lose health insurance coverage4 ,such outreach shall include information regarding enrollment for ,medicare benefits for purposes of preventing mistaken delays of such enrollment by such individuals1 including lifetime penalties for failure of timely enrollment4 7#i7 ,definitions ,for purposes of this section3 7,a7 ,administrator ,the term administrator has the meaning given such term in section #c7af77;,a7 of the ,employee ,retirement ,income ,security ,act of #aigd1 and includes a ,,cobra administrator4 7,b7 ,cobra continuation coverage ,the term ,,cobra continuation coverage means continuation coverage provided pursuant to part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd 7other than under section #fji71 title ,,xxii of the ,public ,health ,service ,act1 or section #dihj;,b of the ,internal ,revenue ,code of #aihf 7other than subsection 7f77#a7 of such section insofar as it relates to pediatric vaccines71 or under a ,state program that provides comparable continuation coverage4 ,such term does not include coverage under a health flexible spending arrangement under a cafeteria plan within the meaning of section #abe of the ,internal ,revenue ,code of #aihf4 7,c7 ,cobra continuation provision ,the term ,,cobra continuation provision means the provisions of law described in subparagraph 7,b74 7,d7 ,covered employee ,the term covered employee has the meaning given such term in section #fjg7b7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,e7 ,qualified beneficiary ,the term qualified beneficiary has the meaning given such term in section #fjg7c7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,f7 ,group health plan ,the term group health plan has the meaning given such term in section #fjg7a7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,g7 ,state ,the term ,state includes the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 7,h7 ,period of coverage ,any reference in this subsection to a period of coverage shall be treated as a reference to a monthly or shorter period of coverage with respect to which premiums are charged with respect to such coverage4 7,i7 ,plan sponsor ,the term plan sponsor has the meaning given such term in section #c7af77;,b7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,j7 ,premium ,the term premium includes1 with respect to ,,cobra continuation coverage1 any administrative fee4 7#aj7 ,implementation funding ,in addition to amounts otherwise made available1 out of any funds in the ,treasury not otherwise appropriated1 there are appropriated to the ,secretary of ,labor for fiscal year #bjba1 #aj1jjj1jjj1 to remain available until expended1 for the ,employee ,benefits ,security ,administration to carry out the provisions of this subtitle4 7b7 ,cobra premium assistance 7#a7 ,allowance of credit 7,a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #fdcb4 ,continuation coverage premium assistance 7a7 ,in general ,the person to whom premiums are payable for continuation coverage under section #ieja7;a77#a7 of the ,american ,rescue ,plan ,act of #bjba shall be allowed as a credit against the tax imposed by section #caaa7;b71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b71 for each calendar quarter an amount equal to the premiums not paid by assistance eligible individuals for such coverage by reason of such section #ieja7;a77#a7 with respect to such calendar quarter4 7b7 ,person to whom premiums are payable ,for purposes of subsection 7a71 except as otherwise provided by the ,secretary1 the person to whom premiums are payable under such continuation coverage shall be treated as being-- 7#a7 in the case of any group health plan which is a multiemployer plan 7as defined in section #c7cg7 of the ,employee ,retirement ,income ,security ,act of #aigd71 the plan1 7#b7 in the case of any group health plan not described in paragraph 7#a7-- 7,a7 which is subject to the ,,cobra continuation provisions contained in-- 7i7 the ,internal ,revenue ,code of #aihf1 7ii7 the ,employee ,retirement ,income ,security ,act of #aigd1 or 7iii7 the ,public ,health ,service ,act1 or 7,b7 under which some or all of the coverage is not provided by insurance1 the employer maintaining the plan1 and 7#c7 in the case of any group health plan not described in paragraph 7#a7 or 7#b71 the insurer providing the coverage under the group health plan4 7c7 ,limitations and refundability 7#a7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the tax imposed by section #caaa7;b71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b71 for such calendar quarter 7reduced by any credits allowed against such taxes under sections #caca1 #cacb1 and #cacd7 on the wages paid with respect to the employment of all employees of the employer4 7#b7 ,refundability of excess credit 7,a7 ,credit is refundable ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#a7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b74 7,b7 ,credit may be advanced ,in anticipation of the credit1 including the refundable portion under subparagraph 7,a71 the credit may be advanced1 according to forms and instructions provided by the ,secretary1 up to an amount calculated under subsection 7a7 through the end of the most recent payroll period in the quarter4 7,c7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef for any failure to make a deposit of the tax imposed by section #caaa7;b71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b71 if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 7,d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7#c7 ,overstatements ,any overstatement of the credit to which a person is entitled under this section 7and any amount paid by the ,secretary as a result of such overstatement7 shall be treated as an underpayment by such person of the taxes described in paragraph 7#a7 and may be assessed and collected by the ,secretary in the same manner as such taxes4 7d7 ,governmental entities ,for purposes of this section1 the term person includes the government of any ,state or political subdivision thereof1 any ,indian tribal government 7as defined in section #aci;,e7c77#a771 any agency or instrumentality of any of the foregoing1 and any agency or instrumentality of the ,government of the ,united ,states that is described in section #eja7;c77#a7 and exempt from taxation under section #eja7;a74 7e7 ,denial of double benefit ,for purposes of chapter #a1 the gross income of any person allowed a credit under this section shall be increased for the taxable year which includes the last day of any calendar quarter with respect to which such credit is allowed by the amount of such credit4 ,no credit shall be allowed under this section with respect to any amount which is taken into account as qualified wages under section #bcja of the ,,cares ,act or section #cacd of this title or as qualified health plan expenses under section #gjja7;d7 or #gjjc7;d7 of the ,families ,first ,coronavirus ,response ,act or section #caca or #cacb of this title4 7f7 ,extension of limitation on assessment ,notwithstanding section #feja1 the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is #e years after the later of-- 7#a7 the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed1 or 7#b7 the date on which such return is treated as filed under section #feja7;b77#b74 7g7 ,regulations ,the ,secretary shall issue such regulations1 or other guidance1 forms1 instructions1 and publications1 as may be necessary or appropriate to carry out this section1 including-- 7#a7 the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section1 7#b7 the application of this section to group health plans that are multiemployer plans 7as defined in section #c7cg7 of the ,employee ,retirement ,income ,security ,act of #aigd71 7#c7 to allow the advance payment of the credit determined under subsection 7a71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 7#d7 to provide for the reconciliation of such advance payment with the amount of the credit at the time of filing the return of tax for the applicable quarter or taxable year1 and 7#e7 allowing the credit to third party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd74 4 7,b7 ,clerical amendment ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #fdcb4 ,continuation coverage premium assistance4 4 7,c7 ,effective date ,the amendments made by this paragraph shall apply to premiums to which subsection 7a77#a77;,a7 applies and wages paid on or after ,april #a1 #bjba4 7,d7 ,special rule in case of employee payment that is not required under this section 7i7 ,in general ,in the case of an assistance eligible individual who pays1 with respect any period of coverage to which subsection 7a77#a77;,a7 applies1 any amount of the premium for such coverage that the individual would have 7but for this ,act7 been required to pay1 the person to whom such payment is payable shall reimburse such individual for the amount of such premium paid4 7ii7 ,credit of reimbursement ,a person to which clause 7i7 applies shall be allowed a credit in the manner provided under section #fdcb of the ,internal ,revenue ,code of #aihf for any payment made to the employee under such clause4 7iii7 ,payment of credits ,any person to which clause 7i7 applies shall make the payment required under such clause to the individual not later than #fj days after the date on which such individual made the premium payment4 7#b7 ,penalty for failure to notify health plan of cessation of eligibility for premium assistance 7,a7 ,in general ,part ,i of subchapter ,b of chapter #fh of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #fgbj;,c4 ,penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance 7a7 ,in general ,except in the case of a failure described in subsection 7b7 or 7c71 any person required to notify a group health plan under section #ieja7;a77#b77;,b7 of the ,american ,rescue ,plan ,act of #bjba who fails to make such a notification at such time and in such manner as the ,secretary of ,labor may require shall pay a penalty of #bej for each such failure4 7b7 ,intentional failure ,in the case of any such failure that is fraudulent1 such person shall pay a penalty equal to the greater of-- 7#a7 #bej1 or 7#b7 #aaj percent of the premium assistance provided under section #ieja7;a77#a77;,a7 of the ,american ,rescue ,plan ,act of #bjba after termination of eligibility under such section4 7c7 ,reasonable cause exception ,no penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect4 4 7,b7 ,clerical amendment ,the table of sections of part ,i of subchapter ,b of chapter #fh of such ,code is amended by adding at the end the following new item3 ,sec4 #fgbj;,c4 ,penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance4 4 7#c7 ,coordination with ,,hctc 7,a7 ,in general ,section #ce7;g77#i7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#i7 ,continuation coverage premium assistance ,in the case of an assistance eligible individual who receives premium assistance for continuation coverage under section #ieja7;a77#a7 of the ,american ,rescue ,plan ,act of #bjba for any month during the taxable year1 such individual shall not be treated as an eligible individual1 a certified individual1 or a qualifying family member for purposes of this section or section #gebg with respect to such month4 4 7,b7 ,effective date ,the amendment made by subparagraph 7,a7 shall apply to taxable years ending after the date of the enactment of this ,act4 7#d7 ,exclusion of continuation coverage premium assistance from gross income 7,a7 ,in general ,part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #aci;,h the following new section3 #aci;,i4 ,continuation coverage premium assistance ,in the case of an assistance eligible individual 7as defined in subsection 7a77#c7 of section #ieja of the ,american ,rescue ,plan ,act of #bjba71 gross income does not include any premium assistance provided under subsection 7a77#a7 of such section4 4 7,b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a of such ,code is amended by inserting after the item relating to section #aci;,h the following new item3 ,sec4 #aci;,i4 ,continuation coverage premium assistance4 4 7,c7 ,effective date ,the amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this ,act4 ,g ,promoting ,economic ,security #a #bjba recovery rebates to individuals #ifja4 #bjba recovery rebates to individuals 7a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after section #fdbh;,a the following new section3 #fdbh;,b4 #bjba recovery rebates to individuals 7a7 ,in general ,in the case of an eligible individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a for the first taxable year beginning in #bjba an amount equal to the #bjba rebate amount determined for such taxable year4 7b7 #bjba rebate amount ,for purposes of this section1 the term #bjba rebate amount means1 with respect to any taxpayer for any taxable year1 the sum of-- 7#a7 #a1djj 7#b1hjj in the case of a joint return71 plus 7#b7 #a1djj multiplied by the number of dependents of the taxpayer for such taxable year4 7c7 ,eligible individual ,for purposes of this section1 the term eligible individual means any individual other than-- 7#a7 any nonresident alien individual1 7#b7 any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins1 and 7#c7 an estate or trust4 7d7 ,limitation based on adjusted gross income 7#a7 ,in general ,the amount of the credit allowed by subsection 7a7 7determined without regard to this subsection and subsection 7f77 shall be reduced 7but not below zero7 by the amount which bears the same ratio to such credit 7as so determined7 as-- 7,a7 the excess of-- 7i7 the taxpayer's adjusted gross income for such taxable year1 over 7ii7 #ge1jjj1 bears to 7,b7 #e1jjj4 7#b7 ,special rules 7,a7 ,joint return or surviving spouse ,in the case of a joint return or a surviving spouse 7as defined in section #b7;a771 paragraph 7#a7 shall be applied by substituting #aej1jjj for #ge1jjj and #aj1jjj for #e1jjj4 7,b7 ,head of household ,in the case of a head of household 7as defined in section #b7;b771 paragraph 7#a7 shall be applied by substituting #aab1ejj for #ge1jjj and #g1ejj for #e1jjj4 7e7 ,definitions and special rules 7#a7 ,dependent defined ,for purposes of this section1 the term dependent has the meaning given such term by section #aeb4 7#b7 ,identification number requirement 7,a7 ,in general ,in the case of a return other than a joint return1 the #a1djj amount in subsection 7b77#a7 shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year4 7,b7 ,joint returns ,in the case of a joint return1 the #b1hjj amount in subsection 7b77#a7 shall be treated as being-- 7i7 #a1djj if the valid identification number of only #a spouse is included on the return of tax for the taxable year1 and 7ii7 zero if the valid identification number of neither spouse is so included4 7,c7 ,dependents ,a dependent shall not be taken into account under subsection 7b77#b7 unless the valid identification number of such dependent is included on the return of tax for the taxable year4 7,d7 ,valid identification number 7i7 ,in general ,for purposes of this paragraph1 the term valid identification number means a social security number issued to an individual by the ,social ,security ,administration on or before the due date for filing the return for the taxable year4 7ii7 ,adoption taxpayer identification number ,for purposes of subparagraph 7,c71 in the case of a dependent who is adopted or placed for adoption1 the term valid identification number shall include the adoption taxpayer identification number of such dependent4 7,e7 ,special rule for members of the ,armed ,forces ,subparagraph 7,b7 shall not apply in the case where at least #a spouse was a member of the ,armed ,forces of the ,united ,states at any time during the taxable year and the valid identification number of at least #a spouse is included on the return of tax for the taxable year4 7,f7 ,coordination with certain advance payments ,in the case of any payment determined pursuant to subsection 7g77#f71 a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the ,secretary as described in such subsection4 7,g7 ,mathematical or clerical error authority ,any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section #fbac7;g77#b7 to such omission4 7#c7 ,credit treated as refundable ,the credit allowed by subsection 7a7 shall be treated as allowed by subpart ,c of part ,,iv of subchapter ,a of chapter #a4 7f7 ,coordination with advance refunds of credit 7#a7 ,reduction of refundable credit ,the amount of the credit which would 7but for this paragraph7 be allowable under subsection 7a7 shall be reduced 7but not below zero7 by the aggregate refunds and credits made or allowed to the taxpayer 7or1 except as otherwise provided by the ,secretary1 any dependent of the taxpayer7 under subsection 7g74 ,any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7#b7 ,joint returns ,except as otherwise provided by the ,secretary1 in the case of a refund or credit made or allowed under subsection 7g7 with respect to a joint return1 half of such refund or credit shall be treated as having been made or allowed to each individual filing such return4 7g7 ,advance refunds and credits 7#a7 ,in general ,subject to paragraphs 7#e7 and 7#f71 each individual who was an eligible individual for such individual's first taxable year beginning in #bjai shall be treated as having made a payment against the tax imposed by chapter #a for such taxable year in an amount equal to the advance refund amount for such taxable year4 7#b7 ,advance refund amount 7,a7 ,in general ,for purposes of paragraph 7#a71 the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section 7other than subsection 7f7 and this subsection7 had applied to such taxable year4 7,b7 ,treatment of deceased individuals ,for purposes of determining the advance refund amount with respect to such taxable year-- 7i7 any individual who was deceased before ,january #a1 #bjba1 shall be treated for purposes of applying subsection 7e77#b7 in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year 7except that subparagraph 7,e7 thereof shall not apply71 7ii7 notwithstanding clause 7i71 in the case of a joint return with respect to which only #a spouse is deceased before ,january #a1 #bjba1 such deceased spouse was a member of the ,armed ,forces of the ,united ,states at any time during the taxable year1 and the valid identification number of such deceased spouse is included on the return of tax for the taxable year1 the valid identification number of #a 7and only #a7 spouse shall be treated as included on the return of tax for the taxable year for purposes of applying subsection 7e77#b77;,b7 with respect to such joint return1 and 7iii7 no amount shall be determined under subsection 7e77#b7 with respect to any dependent of the taxpayer if the taxpayer 7both spouses in the case of a joint return7 was deceased before ,january #a1 #bjba4 7#c7 ,timing and manner of payments ,the ,secretary shall1 subject to the provisions of this title and consistent with rules similar to the rules of subparagraphs 7,b7 and 7,c7 of section #fdbh;,a7f77#c71 refund or credit any overpayment attributable to this subsection as rapidly as possible1 consistent with a rapid effort to make payments attributable to such overpayments electronically if appropriate4 ,no refund or credit shall be made or allowed under this subsection after ,december #ca1 #bjba4 7#d7 ,no interest ,no interest shall be allowed on any overpayment attributable to this subsection4 7#e7 ,application to individuals who have filed a return of tax for #bjbj 7,a7 ,application to #bjbj returns filed at time of initial determination ,if1 at the time of any determination made pursuant to paragraph 7#c71 the individual referred to in paragraph 7#a7 has filed a return of tax for the individual's first taxable year beginning in #bjbj1 paragraph 7#a7 shall be applied with respect to such individual by substituting #bjbj for #bjai4 7,b7 ,additional payment 7i7 ,in general ,in the case of any individual who files1 before the additional payment determination date1 a return of tax for such individual's first taxable year beginning in #bjbj1 the ,secretary shall make a payment 7in addition to any payment made under paragraph 7#a77 to such individual equal to the excess 7if any7 of-- 7,i7 the amount which would be determined under paragraph 7#a7 7after the application of subparagraph 7,a77 by applying paragraph 7#a7 as of the additional payment determination date1 over 7,,ii7 the amount of any payment made with respect to such individual under paragraph 7#a74 7ii7 ,additional payment determination date ,the term additional payment determination date means the earlier of-- 7,i7 the date which is #ij days after the #bjbj calendar year filing deadline1 or 7,,ii7 ,september #a1 #bjba4 7iii7 #bjbj calendar year filing deadline ,the term #bjbj calendar year filing deadline means the date specified in section #fjgb7;a7 with respect to returns for calendar year #bjbj4 ,such date shall be determined after taking into account any period disregarded under section #gejh;,a if such disregard applies to substantially all returns for calendar year #bjbj to which section #fjgb7;a7 applies4 7#f7 ,application to certain individuals who have not filed a return of tax for #bjai or #bjbj at time of determination ,in the case of any individual who1 at the time of any determination made pursuant to paragraph 7#c71 has filed a tax return for neither the year described in paragraph 7#a7 nor for the year described in paragraph 7#e77;,a71 the ,secretary shall1 consistent with rules similar to the rules of section #fdbh;,a7f77#e77;,h77i71 apply paragraph 7#a7 on the basis of information available to the ,secretary and shall1 on the basis of such information1 determine the advance refund amount with respect to such individual without regard to subsection 7d7 unless the ,secretary has reason to know that such amount would otherwise be reduced by reason of such subsection4 7#g7 ,special rule related to time of filing return ,solely for purposes of this subsection1 a return of tax shall not be treated as filed until such return has been processed by the ,internal ,revenue ,service4 7#h7 ,restriction on use of certain previously issued prepaid debit cards ,payments made by the ,secretary to individuals under this section shall not be in the form of an increase in the balance of any previously issued prepaid debit card if1 as of the time of the issuance of such card1 such card was issued solely for purposes of making payments under section #fdbh or #fdbh;,a4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance providing taxpayers the opportunity to provide the ,secretary information sufficient to allow the ,secretary to make payments to such taxpayers under subsection 7g7 7including the determination of the amount of such payment7 if such information is not otherwise available to the ,secretary1 and 7#b7 regulations or other guidance to ensure to the maximum extent administratively practicable that1 in determining the amount of any credit under subsection 7a7 and any credit or refund under subsection 7g71 an individual is not taken into account more than once1 including by different taxpayers and including by reason of a change in joint return status or dependent status between the taxable year for which an advance refund amount is determined and the taxable year for which a credit under subsection 7a7 is determined4 7i7 ,outreach ,the ,secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers described in subsection 7h77#a7 learn of their eligibility for the advance refunds and credits under subsection 7g72 are advised of the opportunity to receive such advance refunds and credits as provided under subsection 7h77#a72 and are provided assistance in applying for such advance refunds and credits4 4 7b7 ,treatment of certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the amendments made by this section4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,inclusion of administrative expenses ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states to which the ,secretary makes a payment under paragraph 7#a7 or 7#b7 an amount equal to the lesser of-- 7,a7 the increase 7if any7 of the administrative expenses of such possession-- 7i7 in the case of a possession described in paragraph 7#a71 by reason of the amendments made by this section1 and 7ii7 in the case of a possession described in paragraph 7#b71 by reason of carrying out the plan described in such paragraph1 or 7,b7 #ejj1jjj 7#aj1jjj1jjj in the case of ,puerto ,rico74 ,the amount described in subparagraph 7,a7 shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#d7 ,coordination with credit allowed against united states income taxes ,no credit shall be allowed against ,united ,states income taxes under section #fdbh;,b of the ,internal ,revenue ,code of #aihf 7as added by this section71 nor shall any credit or refund be made or allowed under subsection 7g7 of such section1 to any person-- 7,a7 to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section1 or 7,b7 who is eligible for a payment under a plan described in paragraph 7#b74 7#e7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#f7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,administrative provisions 7#a7 ,definition of deficiency ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #fdbh1 and #fdbh;,a and inserting #fdbh1 #fdbh;,a1 and #fdbh;,b4 7#b7 ,exception from reduction or offset ,any refund payable by reason of section #fdbh;,b7g7 of the ,internal ,revenue ,code of #aihf 7as added by this section71 or any such refund payable by reason of subsection 7b7 of this section1 shall not be-- 7,a7 subject to reduction or offset pursuant to subsection 7c71 7d71 7e71 or 7f7 of section #fdjb of the ,internal ,revenue ,code of #aihf or any similar authority permitting offset1 or 7,b7 reduced or offset by other assessed ,federal taxes that would otherwise be subject to levy or collection4 7#c7 ,conforming amendments 7,a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #fdbh;,b1 after #fdbh;,a14 7,b7 ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #fdbh;,a the following new item3 ,sec4 #fdbh;,b4 #bjba recovery rebates to individuals4 4 7d7 ,appropriations ,immediately upon the enactment of this ,act1 in addition to amounts otherwise available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated3 7#a7 #a1dfd1ejj1jjj to remain available until ,september #cj1 #bjbc for necessary expenses for the ,internal ,revenue ,service for the administration of the advance payments1 the provision of taxpayer assistance1 and the furtherance of integrated1 modernized1 and secure ,internal ,revenue ,service systems1 of which up to #bj1jjj1jjj is available for premium pay for services related to the development of information technology as determined by the ,commissioner of the ,internal ,revenue occurring between ,january #a1 #bjbj and ,december #ca1 #bjbb1 and all of which shall supplement and not supplant any other appropriations that may be available for this purpose4 7#b7 #g1jjj1jjj to remain available until ,september #cj1 #bjbb1 for necessary expenses for the ,bureau of the ,fiscal ,service to carry out this section 7and the amendments made by this section71 which shall supplement and not supplant any other appropriations that may be available for this purpose1 and 7#c7 #h1jjj1jjj to remain available until ,september #cj1 #bjbc1 for the ,treasury ,inspector ,general for ,tax ,administration for the purposes of overseeing activities related to the administration of this section 7and the amendments made by this section71 which shall supplement and not supplant any other appropriations that may be available for this purpose4 #b ,child tax credit #ifaa4 ,child tax credit improvements for #bjba 7a7 ,in general ,section #bd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7i7 ,special rules for #bjba ,in the case of any taxable year beginning after ,december #ca1 #bjbj1 and before ,january #a1 #bjbb-- 7#a7 ,refundable credit ,if the taxpayer 7in the case of a joint return1 either spouse7 has a principal place of abode in the ,united ,states 7determined as provided in section #cb7 for more than one-half of the taxable year or is a bona fide resident of ,puerto ,rico 7within the meaning of section #icg7;a77 for such taxable year-- 7,a7 subsection 7d7 shall not apply1 and 7,b7 so much of the credit determined under subsection 7a7 7after application of subparagraph 7,a77 as does not exceed the amount of such credit which would be so determined without regard to subsection 7h77#d7 shall be allowed under subpart ,c 7and not allowed under this subpart74 7#b7 #ag-year-olds eligible for treatment as qualifying children ,this section shall be applied-- 7,a7 by substituting age #ah for age #ag in subsection 7c77#a71 and 7,b7 by substituting described in subsection 7c7 7determined after the application of subsection 7i77#b77;,a77 for described in subsection 7c7 in subsection 7h77#d77;,a74 7#c7 ,credit amount ,subsection 7h77#b7 shall not apply and subsection 7a7 shall be applied by substituting #c1jjj 7#c1fjj in the case of a qualifying child who has not attained age #f as of the close of the calendar year in which the taxable year of the taxpayer begins7 for #a1jjj4 7#d7 ,reduction of increased credit amount based on modified adjusted gross income 7,a7 ,in general ,the amount of the credit allowable under subsection 7a7 7determined without regard to subsection 7b77 shall be reduced by #ej for each #a1jjj 7or fraction thereof7 by which the taxpayer's modified adjusted gross income 7as defined in subsection 7b77 exceeds the applicable threshold amount4 7,b7 ,applicable threshold amount ,for purposes of this paragraph1 the term applicable threshold amount means-- 7i7 #aej1jjj1 in the case of a joint return or surviving spouse 7as defined in section #b7;a77 1 7ii7 #aab1ejj1 in the case of a head of household 7as defined in section #b7;b771 and 7iii7 #ge1jjj1 in any other case4 7,c7 ,limitation on reduction 7i7 ,in general ,the amount of the reduction under subparagraph 7,a7 shall not exceed the lesser of-- 7,i7 the applicable credit increase amount1 or 7,,ii7 #e percent of the applicable phaseout threshold range4 7ii7 ,applicable credit increase amount ,for purposes of this subparagraph1 the term applicable credit increase amount means the excess 7if any7 of-- 7,i7 the amount of the credit allowable under this section for the taxable year determined without regard to this paragraph and subsection 7b71 over 7,,ii7 the amount of such credit as so determined and without regard to paragraph 7#c74 7iii7 ,applicable phaseout threshold range ,for purposes of this subparagraph1 the term applicable phaseout threshold range means the excess of-- 7,i7 the threshold amount applicable to the taxpayer under subsection 7b7 7determined after the application of subsection 7h77#c771 over 7,,ii7 the applicable threshold amount applicable to the taxpayer under this paragraph4 7,d7 ,coordination with limitation on overall credit ,subsection 7b7 shall be applied by substituting the credit allowable under subsection 7a7 7determined after the application of subsection 7i77#d77;,a7 for the credit allowable under subsection 7a74 4 7b7 ,advance payment of credit 7#a7 ,in general ,chapter #gg of such ,code is amended by inserting after section #gebg the following new section3 #gebg;,a4 ,advance payment of child tax credit 7a7 ,in general ,the ,secretary shall establish a program for making periodic payments to taxpayers which1 in the aggregate during any calendar year1 equal the annual advance amount determined with respect to such taxpayer for such calendar year4 ,except as provided in subsection 7b77#c77;,b71 the periodic payments made to any taxpayer for any calendar year shall be in equal amounts4 7b7 ,annual advance amount ,for purposes of this section-- 7#a7 ,in general ,except as otherwise provided in this subsection1 the term annual advance amount means1 with respect to any taxpayer for any calendar year1 the amount 7if any7 which is estimated by the ,secretary as being equal to #ej percent of the amount which would be treated as allowed under subpart ,c of part ,,iv of subchapter ,a of chapter #a by reason of section #bd7;i77#a7 for the taxpayer's taxable year beginning in such calendar year if-- 7,a7 the status of the taxpayer as a taxpayer described in section #bd7;i77#a7 is determined with respect to the reference taxable year1 7,b7 the taxpayer's modified adjusted gross income for such taxable year is equal to the taxpayer's modified adjusted gross income for the reference taxable year1 7,c7 the only children of such taxpayer for such taxable year are qualifying children properly claimed on the taxpayer's return of tax for the reference taxable year1 and 7,d7 the ages of such children 7and the status of such children as qualifying children7 are determined for such taxable year by taking into account the passage of time since the reference taxable year4 7#b7 ,reference taxable year ,except as provided in paragraph 7#c77;,a71 the term reference taxable year means1 with respect to any taxpayer for any calendar year1 the taxpayer's taxable year beginning in the preceding calendar year or1 in the case of taxpayer who did not file a return of tax for such taxable year1 the taxpayer's taxable year beginning in the second preceding calendar year4 7#c7 ,modifications during calendar year 7,a7 ,in general ,the ,secretary may modify1 during any calendar year1 the annual advance amount with respect to any taxpayer for such calendar year to take into account-- 7i7 a return of tax filed by such taxpayer during such calendar year 7and the taxable year to which such return relates may be taken into account as the reference taxable year71 and 7ii7 any other information provided by the taxpayer to the ,secretary which allows the ,secretary to determine payments under subsection 7a7 which1 in the aggregate during any taxable year of the taxpayer1 more closely total the ,secretary's estimate of the amount treated as allowed under subpart ,c of part ,,iv of subchapter ,a of chapter #a by reason of section #bd7;i77#a7 for such taxable year of such taxpayer4 7,b7 ,adjustment to reflect excess or deficit in prior payments ,in the case of any modification of the annual advance amount under subparagraph 7,a71 the ,secretary may adjust the amount of any periodic payment made after the date of such modification to properly take into account the amount by which any periodic payment made before such date was greater than or less than the amount that such payment would have been on the basis of the annual advance amount as so modified4 7#d7 ,determination of status ,if information contained in the taxpayer's return of tax for the reference taxable year does not establish the status of the taxpayer as being described in section #bd7;i77#a71 the ,secretary shall1 for purposes of paragraph 7#a77;,a71 determine such status based on information known to the ,secretary4 7#e7 ,treatment of certain deaths ,a child shall not be taken into account in determining the annual advance amount under paragraph 7#a7 if the death of such child is known to the ,secretary as of the beginning of the calendar year for which the estimate under such paragraph is made4 7c7 ,on-line information portal ,the ,secretary shall establish an on-line portal which allows taxpayers to-- 7#a7 elect not to receive payments under this section1 and 7#b7 provide information to the ,secretary which would be relevant to a modification under subsection 7b77#c77;,b7 of the annual advance amount1 including information regarding-- 7,a7 a change in the number of the taxpayer's qualifying children1 including by reason of the birth of a child1 7,b7 a change in the taxpayer's marital status1 7,c7 a significant change in the taxpayer's income1 and 7,d7 any other factor which the ,secretary may provide4 7d7 ,notice of payments ,not later than ,january #ca of the calendar year following any calendar year during which the ,secretary makes one or more payments to any taxpayer under this section1 the ,secretary shall provide such taxpayer with a written notice which includes the taxpayer's taxpayer identity 7as defined in section #fajc7;b77#f771 the aggregate amount of such payments made to such taxpayer during such calendar year1 and such other information as the ,secretary determines appropriate4 7e7 ,administrative provisions 7#a7 ,application of electronic funds payment requirement ,the payments made by the ,secretary under subsection 7a7 shall be made by electronic funds transfer to the same extent and in the same manner as if such payments were ,federal payments not made under this title4 7#b7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,b7 and 7,c7 of section #fdbh;,a7f77#c7 shall apply for purposes of this section4 7#c7 ,exception from reduction or offset ,any payment made to any individual under this section shall not be-- 7,a7 subject to reduction or offset pursuant to subsection 7c71 7d71 7e71 or 7f7 of section #fdjb or any similar authority permitting offset1 or 7,b7 reduced or offset by other assessed ,federal taxes that would otherwise be subject to levy or collection4 7#d7 ,application of advance payments in the possessions of the ,united ,states 7,a7 ,in general ,the advance payment amount determined under this section shall be determined-- 7i7 by applying section #bd7;i77#a7 without regard to the phrase or is a bona fide resident of ,puerto ,rico 7within the meaning of section #icg7;a771 and 7ii7 without regard to section #bd7k77#c77;,c77ii77,i74 7,b7 ,mirror code possessions ,in the case of any possession of the ,united ,states with a mirror code tax system 7as defined in section #bd7k771 this section shall not be treated as part of the income tax laws of the ,united ,states for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated4 7,c7 ,administrative expenses of advance payments 7i7 ,mirror code possessions ,in the case of any possession described in subparagraph 7,b7 which makes the election described in such subparagraph1 the amount otherwise paid by the ,secretary to such possession under section #bd7k77#a77;,a7 with respect to taxable years beginning in #bjba shall be increased by #cjj1jjj if such possession has a plan1 which has been approved by the ,secretary1 for making advance payments consistent with such election4 7ii7 ,american ,samoa ,the amount otherwise paid by the ,secretary to ,american ,samoa under subparagraph 7,a7 of section #bd7k77#c7 with respect to taxable years beginning in #bjba shall be increased by #cjj1jjj if the plan described in subparagraph 7,b7 of such section includes a program1 which has been approved by the ,secretary1 for making advance payments under rules similar to the rules of this section4 7iii7 ,timing of payment ,the ,secretary may pay1 upon the request of the possession of the ,united ,states to which the payment is to be made1 the amount of the increase determined under clause 7i7 or 7ii7 immediately upon approval of the plan referred to in such clause1 respectively4 7f7 ,application ,no payments shall be made under the program established under subsection 7a7 with respect to-- 7#a7 any period before ,july #a1 #bjba1 or 7#b7 any period after ,december #ca1 #bjba4 7g7 ,regulations ,the ,secretary shall issue such regulations or other guidance as the ,secretary determines necessary or appropriate to carry out the purposes of this section and subsections 7i77#a7 and 7j7 of section #bd1 including regulations or other guidance which provides for the application of such provisions where the filing status of the taxpayer for a taxable year is different from the status used for determining the annual advance amount4 4 7#b7 ,reconciliation of credit and advance credit ,section #bd of such ,code1 as amended by the preceding provision of this ,act1 is amended by adding at the end the following new subsection3 7j7 ,reconciliation of credit and advance credit 7#a7 ,in general ,the amount of the credit allowed under this section to any taxpayer for any taxable year shall be reduced 7but not below zero7 by the aggregate amount of payments made under section #gebg;,a to such taxpayer during such taxable year4 ,any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7#b7 ,excess advance payments 7,a7 ,in general ,if the aggregate amount of payments under section #gebg;,a to the taxpayer during the taxable year exceeds the amount of the credit allowed under this section to such taxpayer for such taxable year 7determined without regard to paragraph 7#a771 the tax imposed by this chapter for such taxable year shall be increased by the amount of such excess4 ,any failure to so increase the tax shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7,b7 ,safe harbor based on modified adjusted gross income 7i7 ,in general ,in the case of a taxpayer whose modified adjusted gross income 7as defined in subsection 7b77 for the taxable year does not exceed #bjj percent of the applicable income threshold1 the amount of the increase determined under subparagraph 7,a7 with respect to such taxpayer for such taxable year shall be reduced 7but not below zero7 by the safe harbor amount4 7ii7 ,phase out of safe harbor amount ,in the case of a taxpayer whose modified adjusted gross income 7as defined in subsection 7b77 for the taxable year exceeds the applicable income threshold1 the safe harbor amount otherwise in effect under clause 7i7 shall be reduced by the amount which bears the same ratio to such amount as such excess bears to the applicable income threshold4 7iii7 ,applicable income threshold ,for purposes of this subparagraph1 the term applicable income threshold means-- 7,i7 #fj1jjj in the case of a joint return or surviving spouse 7as defined in section #b7;a771 7,,ii7 #ej1jjj in the case of a head of household1 and 7,,iii7 #dj1jjj in any other case4 7iv7 ,safe harbor amount ,for purposes of this subparagraph1 the term safe harbor amount means1 with respect to any taxable year1 the product of-- 7,i7 #b1jjj1 multiplied by 7,,ii7 the excess 7if any7 of the number of qualified children taken into account in determining the annual advance amount with respect to the taxpayer under section #gebg;,a with respect to months beginning in such taxable year1 over the number of qualified children taken into account in determining the credit allowed under this section for such taxable year4 4 7#c7 ,coordination with wage withholding ,section #cdjb7;f77#a77;,c7 of such ,code is amended by striking section #bd7;a7 and inserting section #bd 7determined after application of subsection 7j7 thereof74 7#d7 ,conforming amendments 7,a7 ,section #bf7;b77#b7 of such ,code is amended by striking and at the end of subparagraph 7,x71 by striking the period at the end of subparagraph 7,y7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,z7 section #bd7;j77#b7 7relating to excess advance payments74 4 7,b7 ,section #fbaa7;b77#d77;,a7 of such ,code1 as amended by the preceding provisions of this subtitle1 is amended-- 7i7 by striking #bd7;d7 and inserting #bd by reason of subsections 7d7 and 7i77#a7 thereof1 and 7ii7 by striking and #fdbh;,b and inserting #fdbh;,b1 and #gebg;,a4 7,c7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended-- 7i7 by inserting #bd1 before #be;,a1 and 7ii7 by striking or #fdca and inserting #fdca1 or #gebg;,a4 7,d7 ,the table of sections for chapter #gg of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #gebg the following new item3 ,sec4 #gebg;,a4 ,advance payment of child tax credit4 4 7#e7 ,appropriations to carry out advance payments ,immediately upon the enactment of this ,act1 in addition to amounts otherwise available1 there are appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated3 7,a7 #cig1bjj1jjj to remain available until ,september #cj1 #bjbb1 for necessary expenses for the ,internal ,revenue ,service to carry out this section 7and the amendments made by this section71 which shall supplement and not supplant any other appropriations that may be available for this purpose1 and 7,b7 #af1bjj1jjj to remain available until ,september #cj1 #bjbb1 for necessary expenses for the ,bureau of the ,fiscal ,service to carry out this section 7and the amendments made by this section71 which shall supplement and not supplant any other appropriations that may be available for this purpose4 7c7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 7#b7 ,establishment of advance payment program ,the ,secretary of the ,treasury 7or the ,secretary's designee7 shall establish the program described in section #gebg;,a of the ,internal ,revenue ,code of #aihf as soon as practicable after the date of the enactment of this ,act1 except that the ,secretary shall ensure that the timing of the establishment of such program does not interfere with carrying out section #fdbh;,b7g7 as rapidly as possible4 #ifab4 ,application of child tax credit in possessions 7a7 ,in general ,section #bd of the ,internal ,revenue ,code of #aihf1 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new subsection3 7k7 ,application of credit in possessions 7#a7 ,mirror code possessions 7,a7 ,in general ,the ,secretary shall pay to each possession of the ,united ,states with a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of this section 7determined without regard to this subsection7 with respect to taxable years beginning after #bjbj4 ,such amounts shall be determined by the ,secretary based on information provided by the government of the respective possession4 7,b7 ,coordination with credit allowed against ,united ,states income taxes ,no credit shall be allowed under this section for any taxable year to any individual to whom a credit is allowable against taxes imposed by a possession of the ,united ,states with a mirror code tax system by reason of the application of this section in such possession for such taxable year4 7,c7 ,mirror code tax system ,for purposes of this paragraph1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#b7 ,puerto ,rico 7,a7 ,application to taxable years in #bjba 7i7 ,for application of refundable credit to residents of ,puerto ,rico1 see subsection 7i77#a74 7ii7 ,for nonapplication of advance payment to residents of ,puerto ,rico1 see section #gebg;,a7e77#d77;,a74 7,b7 ,application to taxable years after #bjba ,in the case of any bona fide resident of ,puerto ,rico 7within the meaning of section #icg7;a77 for any taxable year beginning after ,december #ca1 #bjba-- 7i7 the credit determined under this section shall be allowable to such resident1 and 7ii7 subsection 7d77#a77;,b77ii7 shall be applied without regard to the phrase in the case of a taxpayer with #c or more qualifying children4 7#c7 ,american ,samoa 7,a7 ,in general ,the ,secretary shall pay to ,american ,samoa amounts estimated by the ,secretary as being equal to the aggregate benefits that would have been provided to residents of ,american ,samoa by reason of the application of this section for taxable years beginning after #bjbj if the provisions of this section had been in effect in ,american ,samoa 7applied as if ,american ,samoa were the ,united ,states and without regard to the application of this section to bona fide residents of ,puerto ,rico under subsection 7i77#a774 7,b7 ,distribution requirement ,subparagraph 7,a7 shall not apply unless ,american ,samoa has a plan1 which has been approved by the ,secretary1 under which ,american ,samoa will promptly distribute such payments to its residents4 7,c7 ,coordination with credit allowed against ,united ,states income taxes 7i7 ,in general ,in the case of a taxable year with respect to which a plan is approved under subparagraph 7,b71 this section 7other than this subsection7 shall not apply to any individual eligible for a distribution under such plan4 7ii7 ,application of section in event of absence of approved plan ,in the case of a taxable year with respect to which a plan is not approved under subparagraph 7,b7-- 7,i7 if such taxable year begins in #bjba1 subsection 7i77#a7 shall be applied by substituting bona fide resident of ,puerto ,rico or ,american ,samoa for bona fide resident of ,puerto ,rico1 and 7,,ii7 if such taxable year begins after ,december #ca1 #bjba1 rules similar to the rules of paragraph 7#b77;,b7 shall apply with respect to bona fide residents of ,american ,samoa 7within the meaning of section #icg7;a774 7#d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #c ,earned income tax credit #ifba4 ,strengthening the earned income tax credit for individuals with no qualifying children 7a7 ,special rules for #bjba ,section #cb of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7n7 ,special rules for individuals without qualifying children ,in the case of any taxable year beginning after ,december #ca1 #bjbj1 and before ,january #a1 #bjbb-- 7#a7 ,decrease in minimum age for credit 7,a7 ,in general ,subsection 7c77#a77;,a77ii77,,ii7 shall be applied by substituting the applicable minimum age for age #be4 7,b7 ,applicable minimum age ,for purposes of this paragraph1 the term applicable minimum age means-- 7i7 except as otherwise provided in this subparagraph1 age #ai1 7ii7 in the case of a specified student 7other than a qualified former foster youth or a qualified homeless youth71 age #bd1 and 7iii7 in the case of a qualified former foster youth or a qualified homeless youth1 age #ah4 7,c7 ,specified student ,for purposes of this paragraph1 the term specified student means1 with respect to any taxable year1 an individual who is an eligible student 7as defined in section #be;,a7b77#c77 during at least #e calendar months during the taxable year4 7,d7 ,qualified former foster youth ,for purposes of this paragraph1 the term qualified former foster youth means an individual who-- 7i7 on or after the date that such individual attained age #ad1 was in foster care provided under the supervision or administration of an entity administering 7or eligible to administer7 a plan under part ,b or part ,e of title ,,iv of the ,social ,security ,act 7without regard to whether ,federal assistance was provided with respect to such child under such part ,e71 and 7ii7 provides 7in such manner as the ,secretary may provide7 consent for entities which administer a plan under part ,b or part ,e of title ,,iv of the ,social ,security ,act to disclose to the ,secretary information related to the status of such individual as a qualified former foster youth4 7,e7 ,qualified homeless youth ,for purposes of this paragraph1 the term qualified homeless youth means1 with respect to any taxable year1 an individual who certifies1 in a manner as provided by the ,secretary1 that such individual is either an unaccompanied youth who is a homeless child or youth1 or is unaccompanied1 at risk of homelessness1 and self-supporting4 7#b7 ,elimination of maximum age for credit ,subsection 7c77#a77;,a77ii77,,ii7 shall be applied without regard to the phrase but not attained age #fe4 7#c7 ,increase in credit and phaseout percentages ,the table contained in subsection 7b77#a7 shall be applied by substituting #ae4c for #g4fe each place it appears therein4 7#d7 ,increase in earned income and phaseout amounts 7,a7 ,in general ,the table contained in subsection 7b77#b77;,a7 shall be applied-- 7i7 by substituting #i1hbj for #d1bbj1 and 7ii7 by substituting #aa1faj for #e1bhj4 7,b7 ,coordination with inflation adjustment ,subsection 7j7 shall not apply to any dollar amount specified in this paragraph4 4 7b7 ,information return matching ,as soon as practicable1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall develop and implement procedures to use information returns under section #fjej,s 7relating to returns relating to higher education tuition and related expenses7 to check the status of individuals as specified students for purposes of section #cb7n77#a77;,b77ii7 of the ,internal ,revenue ,code of #aihf 7as added by this section74 7c7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifbb4 ,taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements 7a7 ,in general ,section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraph 7,f74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifbc4 ,credit allowed in case of certain separated spouses 7a7 ,in general ,section #cb7;d7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,married individuals4--,in the case of and inserting the following3 ,married individuals4-- 7#a7 ,in general ,in the case of 1 and 7#b7 by adding at the end the following new paragraph3 7#b7 ,determination of marital status ,for purposes of this section-- 7,a7 ,in general ,except as provided in subparagraph 7,b71 marital status shall be determined under section #ggjc7;a74 7,b7 ,special rule for separated spouse ,an individual shall not be treated as married if such individual-- 7i7 is married 7as determined under section #ggjc7;a77 and does not file a joint return for the taxable year1 7ii7 resides with a qualifying child of the individual for more than one-half of such taxable year1 and 7iii7 7,i7 during the last #f months of such taxable year1 does not have the same principal place of abode as the individual's spouse1 or 7,,ii7 has a decree1 instrument1 or agreement 7other than a decree of divorce7 described in section #aba7;d77#c77;,c7 with respect to the individual's spouse and is not a member of the same household with the individual's spouse by the end of the taxable year4 4 7b7 ,conforming amendments 7#a7 ,section #cb7;c77#a77;,a7 of such ,code is amended by striking the last sentence4 7#b7 ,section #cb7;c77#a77;,e77ii7 of such ,code is amended by striking 7within the meaning of section #ggjc74 7#c7 ,section #cb7;d77#a7 of such ,code1 as amended by subsection 7a71 is amended by striking 7within the meaning of section #ggjc74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifbd4 ,modification of disqualified investment income test 7a7 ,in general ,section #cb7;i7 of the ,internal ,revenue ,code of #aihf is amended by striking #b1bjj and inserting #aj1jjj4 7b7 ,inflation adjustment ,section #cb7;j77#a7 of such ,code is amended-- 7#a7 in the matter preceding subparagraph 7,a71 by inserting 7#bjba in the case of the dollar amount in subsection 7i77#a77 after #bjae1 7#b7 in subparagraph 7,b77i7-- 7,a7 by striking subsections 7b77#b77;,a7 and 7i77#a7 and inserting subsection 7b77#b77;,a71 and 7,b7 by striking and at the end1 7#c7 by striking the period at the end of subparagraph 7,b77ii7 and inserting 1 and1 and 7#d7 by inserting after subparagraph 7,b77ii7 the following new clause3 7iii7 in the case of the #aj1jjj amount in subsection 7i77#a71 calendar year #bjbj for calendar year #bjaf4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifbe4 ,application of earned income tax credit in possessions of the ,united ,states 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #gecj4 ,application of earned income tax credit to possessions of the ,united ,states 7a7 ,puerto ,rico 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to ,puerto ,rico equal to-- 7,a7 the specified matching amount for such calendar year1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by ,puerto ,rico during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to the earned income tax credit1 or 7ii7 #a1jjj1jjj4 7#b7 ,requirement to reform earned income tax credit ,the ,secretary shall not make any payments under paragraph 7#a7 with respect to any calendar year unless ,puerto ,rico has in effect an earned income tax credit for taxable years beginning in or with such calendar year which 7relative to the earned income tax credit which was in effect for taxable years beginning in or with calendar year #bjai7 increases the percentage of earned income which is allowed as a credit for each group of individuals with respect to which such percentage is separately stated or determined in a manner designed to substantially increase workforce participation4 7#c7 ,specified matching amount ,for purposes of this subsection-- 7,a7 ,in general ,the term specified matching amount means1 with respect to any calendar year1 the lesser of-- 7i7 the excess 7if any7 of-- 7,i7 the cost to ,puerto ,rico of the earned income tax credit for taxable years beginning in or with such calendar year1 over 7,,ii7 the base amount for such calendar year1 or 7ii7 the product of #c1 multiplied by the base amount for such calendar year4 7,b7 ,base amount 7i7 ,base amount for #bjba ,in the case of calendar year #bjba1 the term base amount means the greater of-- 7,i7 the cost to ,puerto ,rico of the earned income tax credit for taxable years beginning in or with calendar year #bjai 7rounded to the nearest multiple of #a1jjj1jjj71 or 7,,ii7 #bjj1jjj1jjj4 7ii7 ,inflation adjustment ,in the case of any calendar year after #bjba1 the term base amount means the dollar amount determined under clause 7i7 increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by-- 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbj for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,any amount determined under this clause shall be rounded to the nearest multiple of #a1jjj1jjj4 7#d7 ,rules related to payments 7,a7 ,timing of payments ,the ,secretary shall make payments under paragraph 7#a7 for any calendar year-- 7i7 after receipt of such information as the ,secretary may require to determine such payments1 and 7ii7 except as provided in clause 7i71 within a reasonable period of time before the due date for individual income tax returns 7as determined under the laws of ,puerto ,rico7 for taxable years which began on the first day of such calendar year4 7,b7 ,information ,the ,secretary may require the reporting of such information as the ,secretary may require to carry out this subsection4 7,c7 ,determination of cost of earned income tax credit ,for purposes of this subsection1 the cost to ,puerto ,rico of the earned income tax credit shall be determined by the ,secretary on the basis of the laws of ,puerto ,rico and shall include reductions in revenues received by ,puerto ,rico by reason of such credit and refunds attributable to such credit1 but shall not include any administrative costs with respect to such credit4 7b7 ,possessions with mirror code tax systems 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to the ,virgin ,islands1 ,guam1 and the ,commonwealth of the ,northern ,mariana ,islands equal to-- 7,a7 the cost to such possession of the earned income tax credit for taxable years beginning in or with such calendar year1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by such possession during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to such earned income tax credit1 or 7ii7 #ej1jjj4 7#b7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,a71 7,b71 and 7,c7 of subsection 7a77#d7 shall apply for purposes of this subsection4 7c7 ,american ,samoa 7#a7 ,in general ,with respect to calendar year #bjba and each calendar year thereafter1 the ,secretary shall1 except as otherwise provided in this subsection1 make payments to ,american ,samoa equal to-- 7,a7 the lesser of-- 7i7 the cost to ,american ,samoa of the earned income tax credit for taxable years beginning in or with such calendar year1 or 7ii7 #af1jjj1jjj1 plus 7,b7 in the case of calendar years #bjba through #bjbe1 the lesser of-- 7i7 the expenditures made by ,american ,samoa during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to such earned income tax credit1 or 7ii7 #ej1jjj4 7#b7 ,requirement to enact and maintain an earned income tax credit ,the ,secretary shall not make any payments under paragraph 7#a7 with respect to any calendar year unless ,american ,samoa has in effect an earned income tax credit for taxable years beginning in or with such calendar year which allows a refundable tax credit to individuals on the basis of the taxpayer's earned income which is designed to substantially increase workforce participation4 7#c7 ,inflation adjustment ,in the case of any calendar year after #bjba1 the #af1jjj1jjj amount in paragraph 7#a77;,a77ii7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by-- 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbj for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,any increase determined under this clause shall be rounded to the nearest multiple of #ajj1jjj4 7#d7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,a71 7,b71 and 7,c7 of subsection 7a77#d7 shall apply for purposes of this subsection4 7d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 4 7b7 ,clerical amendment ,the table of sections for chapter #gg of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #gecj4 ,application of earned income tax credit to possessions of the ,united ,states4 4 #ifbf4 ,temporary special rule for determining earned income for purposes of earned income tax credit 7a7 ,in general ,if the earned income of the taxpayer for the taxpayer's first taxable year beginning in #bjba is less than the earned income of the taxpayer for the taxpayer's first taxable year beginning in #bjai1 the credit allowed under section #cb of the ,internal ,revenue ,code of #aihf may1 at the election of the taxpayer1 be determined by substituting-- 7#a7 such earned income for the taxpayer's first taxable year beginning in #bjai1 for 7#b7 such earned income for the taxpayer's first taxable year beginning in #bjba4 7b7 ,earned income 7#a7 ,in general ,for purposes of this section1 the term earned income has the meaning given such term under section #cb7;c7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,application to joint returns ,for purposes of subsection 7a71 in the case of a joint return1 the earned income of the taxpayer for the first taxable year beginning in #bjai shall be the sum of the earned income of each spouse for such taxable year4 7c7 ,special rules 7#a7 ,errors treated as mathematical errors ,for purposes of section #fbac of the ,internal ,revenue ,code of #aihf1 an incorrect use on a return of earned income pursuant to subsection 7a7 shall be treated as a mathematical or clerical error4 7#b7 ,no effect on determination of gross income1 etc ,except as otherwise provided in this subsection1 the ,internal ,revenue ,code of #aihf shall be applied without regard to any substitution under subsection 7a74 7d7 ,treatment of certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section 7other than this subsection7 with respect to section #cb of the ,internal ,revenue ,code of #aihf4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the provisions of this section 7other than this subsection7 with respect to section #cb of the ,internal ,revenue ,code of #aihf if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,mirror code tax system ,for purposes of this section1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 #d ,dependent care assistance #ifca4 ,refundability and enhancement of child and dependent care tax credit 7a7 ,in general ,section #ba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7g7 ,special rules for #bjba ,in the case of any taxable year beginning after ,december #ca1 #bjbj1 and before ,january #a1 #bjbb-- 7#a7 ,credit made refundable ,if the taxpayer 7in the case of a joint return1 either spouse7 has a principal place of abode in the ,united ,states 7determined as provided in section #cb7 for more than one-half of the taxable year1 the credit allowed under subsection 7a7 shall be treated as a credit allowed under subpart ,c 7and not allowed under this subpart74 7#b7 ,increase in dollar limit on amount creditable ,subsection 7c7 shall be applied-- 7,a7 by substituting #h1jjj for #c1jjj in paragraph 7#a7 thereof1 and 7,b7 by substituting #af1jjj for #f1jjj in paragraph 7#b7 thereof4 7#c7 ,increase in applicable percentage ,subsection 7a77#b7 shall be applied-- 7,a7 by substituting #ej percent for #ce percent 1 and 7,b7 by substituting #abe1jjj for #ae1jjj4 7#d7 ,application of phaseout to high income individuals 7,a7 ,in general ,subsection 7a77#b7 shall be applied by substituting the phaseout percentage for #bj percent4 7,b7 ,phaseout percentage ,the term phaseout percentage means #bj percent reduced 7but not below zero7 by #a percentage point for each #b1jjj 7or fraction thereof7 by which the taxpayer's adjusted gross income for the taxable year exceeds #djj1jjj4 4 7b7 ,application of credit in possessions ,section #ba of such ,code1 as amended by subsection 7a71 is amended by adding at the end the following new subsection3 7h7 ,application of credit in possessions 7#a7 ,payment to possessions with mirror code tax systems ,the ,secretary shall pay to each possession of the ,united ,states with a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of this section 7determined without regard to this subsection7 with respect to taxable years beginning in or with #bjba4 ,such amounts shall be determined by the ,secretary based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary as being equal to the aggregate benefits that would have been provided to residents of such possession by reason of this section with respect to taxable years beginning in or with #bjba if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,coordination with credit allowed against united states income taxes ,in the case of any taxable year beginning in or with #bjba1 no credit shall be allowed under this section to any individual-- 7,a7 to whom a credit is allowable against taxes imposed by a possession with a mirror code tax system by reason of this section1 or 7,b7 who is eligible for a payment under a plan described in paragraph 7#b74 7#d7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#e7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 4 7c7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 of such ,code1 as amended by the preceding provisions of this ,act1 is amended by inserting #ba by reason of subsection 7g7 thereof1 before #bd4 7#b7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code 7as amended by the preceding provisions of this title71 is amended by inserting #ba1 before #bd4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifcb4 ,increase in exclusion for employer-provided dependent care assistance 7a7 ,in general ,section #abi7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,special rule for #bjba ,in the case of any taxable year beginning after ,december #ca1 #bjbj1 and before ,january #a1 #bjbb1 subparagraph 7,a7 shall be applied be substituting #aj1ejj 7half such dollar amount for #e1jjj 7#b1ejj4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 7c7 ,retroactive plan amendments ,a plan that otherwise satisfies all applicable requirements of sections #abe and #abi of the ,internal ,revenue ,code of #aihf 7including any rules or regulations thereunder7 shall not fail to be treated as a cafeteria plan or dependent care assistance program merely because such plan is amended pursuant to a provision under this section and such amendment is retroactive1 if-- 7#a7 such amendment is adopted no later than the last day of the plan year in which the amendment is effective1 and 7#b7 the plan is operated consistent with the terms of such amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted4 #e ,credits for paid sick and family leave #ifda4 ,payroll credits 7a7 ,in general ,chapter #ba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subchapter3 ,d ,credits ,sec4 #caca4 ,credit for paid sick leave4 ,sec4 #cacb4 ,payroll credit for paid family leave4 ,sec4 #cacc4 ,special rule related to tax on employers4 #caca4 ,credit for paid sick leave 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #ajj percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,wages taken into account ,the amount of qualified sick leave wages taken into account under subsection 7a71 plus any increases under subsection 7e71 with respect to any individual shall not exceed #bjj 7#eaa in the case of any day any portion of which is paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act1 applied with the modification described in subsection 7c77#b77;,a77i77 for any day 7or portion thereof7 for which the individual is paid qualified sick leave wages4 7#b7 ,overall limitation on number of days taken into account ,the aggregate number of days taken into account under paragraph 7#a7 for any calendar quarter shall not exceed the excess 7if any7 of-- 7,a7 #aj1 over 7,b7 the aggregate number of days so taken into account during preceding calendar quarters in such calendar year 7other than the first quarter of calendar year #bjba74 7#c7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter on the wages paid with respect to the employment of all employees of the employer4 7#d7 ,refundability of excess credit 7,a7 ,credit is refundable ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#c7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b74 7,b7 ,advancing credit ,in anticipation of the credit1 including the refundable portion under subparagraph 7,a71 the credit shall be advanced1 according to forms and instructions provided by the ,secretary1 up to an amount calculated under subsection 7a71 subject to the limits under paragraph 7#a7 and 7#b71 all calculated through the end of the most recent payroll period in the quarter4 7c7 ,qualified sick leave wages ,for purposes of this section-- 7#a7 ,in general ,the term qualified sick leave wages means wages paid by an employer which would be required to be paid by reason of the ,emergency ,paid ,sick ,leave ,act as if such ,act applied after ,march #ca1 #bjba4 7#b7 ,rules of application ,for purposes of determining whether wages are qualified sick leave wages under paragraph 7#a7-- 7,a7 ,in general ,the ,emergency ,paid ,sick ,leave ,act shall be applied-- 7i7 by inserting 1 the employee is seeking or awaiting the results of a diagnostic test for1 or a medical diagnosis of1 ,,covid-#ai and such employee has been exposed to ,,covid-#ai or the employee's employer has requested such test or diagnosis1 or the employee is obtaining immunization related to ,,covid-#ai or recovering from any injury1 disability1 illness1 or condition related to such immunization after medical diagnosis in section #eajb7;a77#c7 thereof1 and 7ii7 by applying section #eajb7;b77#a7 of such ,act separately with respect to each calendar year after #bjbj 7and1 in the case of calendar year #bjba1 without regard to the first quarter thereof74 7,b7 ,leave must meet requirements ,if an employer fails to comply with any requirement of such ,act 7determined without regard to section #eaji thereof7 with respect to paid sick time 7as defined in section #eaaj of such ,act71 amounts paid by such employer with respect to such paid sick time shall not be taken into account as qualified sick leave wages4 ,for purposes of the preceding sentence1 an employer which takes an action described in section #eajd of such ,act shall be treated as failing to meet a requirement of such ,act4 7d7 ,allowance of credit for certain health plan expenses 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 shall be increased by so much of the employer's qualified health plan expenses as are properly allocable to the qualified sick leave wages for which such credit is so allowed4 7#b7 ,qualified health plan expenses ,for purposes of this subsection1 the term qualified health plan expenses means amounts paid or incurred by the employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a771 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a74 7#c7 ,allocation rules ,for purposes of this section1 qualified health plan expenses shall be allocated to qualified sick leave wages in such manner as the ,secretary may prescribe4 ,except as otherwise provided by the ,secretary1 such allocation shall be treated as properly made if made on the basis of being pro rata among covered employees and pro rata on the basis of periods of coverage 7relative to the time periods of leave to which such wages relate74 7e7 ,allowance of credit for amounts paid under certain collectively bargained agreements 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 shall be increased by the sum of-- 7,a7 so much of the employer's collectively bargained defined benefit pension plan contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed1 plus 7,b7 so much of the employer's collectively bargained apprenticeship program contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed4 7#b7 ,collectively bargained defined benefit pension plan contributions ,for purposes of this subsection-- 7,a7 ,in general ,the term collectively bargained defined benefit pension plan contributions means1 with respect to any calendar quarter1 contributions which-- 7i7 are paid or incurred by an employer during the calendar quarter on behalf of its employees to a defined benefit plan 7as defined in section #dad7;j771 which meets the requirements of section #dja7;a71 7ii7 are made based on a pension contribution rate1 and 7iii7 are required to be made pursuant to the terms of a collective bargaining agreement in effect with respect to such calendar quarter4 7,b7 ,pension contribution rate ,the term pension contribution rate means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a defined benefit plan under such agreement1 as such rate is applied to contribution base units 7as defined by section #djja7;a77#aa7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acja7;a77#aa774 7,c7 ,allocation rules ,the amount of collectively bargained defined benefit pension plan contributions allocated to qualified sick leave wages for any calendar quarter shall be the product of-- 7i7 the pension contribution rate 7expressed as an hourly rate71 and 7ii7 the number of hours for which qualified sick leave wages were provided to employees covered under the collective bargaining agreement described in subparagraph 7,a77iii7 during the calendar quarter4 7#c7 ,collectively bargained apprenticeship program contributions ,for purposes of this section-- 7,a7 ,in general ,the term collectively bargained apprenticeship program contributions means1 with respect to any calendar quarter1 contributions which-- 7i7 are paid or incurred by an employer on behalf of its employees with respect to the calendar quarter to a registered apprenticeship program1 7ii7 are made based on an apprenticeship program contribution rate1 and 7iii7 are required to be made pursuant to the terms of a collective bargaining agreement that is in effect with respect to such calendar quarter4 7,b7 ,registered apprenticeship program ,the term registered apprenticeship program means an apprenticeship registered under the ,act of ,august #af1 #aicg 7commonly known as the ,national ,apprenticeship ,act2 #ej ,stat4 #ffd1 chapter #ffc2 #bi ,u4,s4,c4 #ej et seq47 that meets the standards of subpart ,a of part #bi and part #cj of title #bi1 ,code of ,federal ,regulations4 7,c7 ,apprenticeship program contribution rate ,the term apprenticeship program contribution rate means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a registered apprenticeship program under such agreement1 as such rate is applied to contribution base units 7as defined by section #djja7;a77#aa7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acja7;a77#aa774 7,d7 ,allocation rules ,the amount of collectively bargained apprenticeship program contributions allocated to qualified sick leave wages for any calendar quarter shall be the product of-- 7i7 the apprenticeship program contribution rate 7expressed as an hourly rate71 and 7ii7 the number of hours for which qualified sick leave wages were provided to employees covered under the collective bargaining agreement described in subparagraph 7,a77iii7 during the calendar quarter4 7f7 ,definitions and special rules 7#a7 ,applicable employment taxes ,for purposes of this section1 the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;b74 7,b7 ,so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b74 7#b7 ,wages ,for purposes of this section1 the term wages means wages 7as defined in section #caba7;a71 determined without regard to paragraphs 7#a7 through 7#bb7 of section #caba7;b77 and compensation 7as defined in section #cbca7;e71 determined without regard to the sentence in paragraph 7#a7 thereof which begins ,such term does not include remuneration74 7#c7 ,denial of double benefit ,for purposes of chapter #a1 the gross income of the employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 ,any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under sections #de;,a1 #de,p1 #de,s1 #ea1 #cacb1 and #cacd4 ,in the case of any credit allowed under section #bcja of the ,,cares ,act or section #da with respect to wages taken into account under this section1 the credit allowed under this section shall be reduced by the portion of the credit allowed under such section #bcja or section #da which is attributable to such wages4 7#d7 ,election to not take certain wages into account ,this section shall not apply to so much of the qualified sick leave wages paid by an eligible employer as such employer elects 7at such time and in such manner as the ,secretary may prescribe7 to not take into account for purposes of this section4 7#e7 ,certain governmental employers ,no credit shall be allowed under this section to the ,government of the ,united ,states or to any agency or instrumentality thereof4 ,the preceding sentence shall not apply to any organization described in section #eja7;c77#a7 and exempt from tax under section #eja7;a74 7#f7 ,extension of limitation on assessment ,notwithstanding section #feja1 the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is #e years after the later of-- 7,a7 the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed1 or 7,b7 the date on which such return is treated as filed under section #feja7;b77#b74 7#g7 ,coordination with certain programs 7,a7 ,in general ,this section shall not apply to so much of the qualified sick leave wages paid by an eligible employer as are taken into account as payroll costs in connection with-- 7i7 a covered loan under section #g7;a77#cg7 or #g;,a of the ,small ,business ,act1 7ii7 a grant under section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,non-,profits1 and ,venues ,act1 or 7iii7 a restaurant revitalization grant under section #ejjc of the ,american ,rescue ,plan ,act of #bjba4 7,b7 ,application where ,,ppp loans not forgiven ,the ,secretary shall issue guidance providing that payroll costs paid during the covered period shall not fail to be treated as qualified sick leave wages under this section by reason of subparagraph 7,a77i7 to the extent that-- 7i7 a covered loan of the taxpayer under section #g7;a77#cg7 of the ,small ,business ,act is not forgiven by reason of a decision under section #g7;a77#cg77;,j7 of such ,act1 or 7ii7 a covered loan of the taxpayer under section #g;,a of the ,small ,business ,act is not forgiven by reason of a decision under section #g;,a7g7 of such ,act4 ,terms used in the preceding sentence which are also used in section #g;,a7g7 or #g7;a77#cg77;,j7 of the ,small ,business ,act shall1 when applied in connection with either such section1 have the same meaning as when used in such section1 respectively4 7g7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section1 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section1 7#c7 regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section1 7#d7 regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection 7a71 7#e7 regulations or other guidance to ensure that the wages taken into account under this section conform with the paid sick time required to be provided under the ,emergency ,paid ,sick ,leave ,act1 7#f7 regulations or other guidance to permit the advancement of the credit determined under subsection 7a71 and 7#g7 regulations or other guidance with respect to the allocation1 reporting1 and substantiation of collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions4 7h7 ,application of section ,this section shall apply only to wages paid with respect to the period beginning on ,april #a1 #bjba1 and ending on ,september #cj1 #bjba4 7i7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef for any failure to make a deposit of applicable employment taxes if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 7j7 ,non-discrimination requirement ,no credit shall be allowed under this section to any employer for any calendar quarter if such employer1 with respect to the availability of the provision of qualified sick leave wages to which this section otherwise applies for such calendar quarter1 discriminates in favor of highly compensated employees 7within the meaning of section #dad7q771 full-time employees1 or employees on the basis of employment tenure with such employer4 #cacb4 ,payroll credit for paid family leave 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #ajj percent of the qualified family leave wages paid by such employer with respect to such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,wages taken into account ,the amount of qualified family leave wages taken into account under subsection 7a71 plus any increases under subsection 7e71 with respect to any individual shall not exceed-- 7,a7 for any day 7or portion thereof7 for which the individual is paid qualified family leave wages1 #bjj1 and 7,b7 in the aggregate with respect to all calendar quarters1 #ab1jjj4 7#b7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter 7reduced by any credits allowed under section #caca7 on the wages paid with respect to the employment of all employees of the employer4 7#c7 ,refundability of excess credit 7,a7 ,credit is refundable ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b74 7,b7 ,advancing credit ,in anticipation of the credit1 including the refundable portion under subparagraph 7,a71 the credit shall be advanced1 according to forms and instructions provided by the ,secretary1 up to an amount calculated under subsection 7a71 subject to the limits under paragraph 7#a7 and 7#b71 all calculated through the end of the most recent payroll period in the quarter4 7c7 ,qualified family leave wages 7#a7 ,in general ,for purposes of this section1 the term qualified family leave wages means wages paid by an employer which would be required to be paid by reason of the ,emergency ,family and ,medical ,leave ,expansion ,act 7including the amendments made by such ,act7 as if such ,act 7and amendments made by such ,act7 applied after ,march #ca1 #bjba4 7#b7 ,rules of application 7,a7 ,in general ,for purposes of determining whether wages are qualified family leave wages under paragraph 7#a7-- 7i7 section #aaj7;a77#b77;,a7 of the ,family and ,medical ,leave ,act of #aiic shall be applied by inserting or any reason for leave described in section #eajb7;a7 of the ,families ,first ,coronavirus ,response ,act1 or the employee is seeking or awaiting the results of a diagnostic test for1 or a medical diagnosis of1 ,,covid-#ai and such employee has been exposed to ,,covid-#ai or the employee's employer has requested such test or diagnosis1 or the employee is obtaining immunization related to ,,covid-#ai or recovering from any injury1 disability1 illness1 or condition related to such immunization after public health emergency1 and 7ii7 section #aaj7;b7 of such ,act shall be applied-- 7,i7 without regard to paragraph 7#a7 thereof1 7,,ii7 by striking after taking leave after such section for #aj days in paragraph 7#b77;,a7 thereof1 and 7,,iii7 by substituting #ab1jjj for #aj1jjj in paragraph 7#b77;,b77ii7 thereof4 7,b7 ,leave must meet requirements ,for purposes of determining whether wages would be required to be paid under paragraph 7#a71 if an employer fails to comply with any requirement of the ,family and ,medical ,leave ,act of #aiic or the ,emergency ,family and ,medical ,leave ,expansion ,act 7determined without regard to any time limitation under section #ajb7;a77#a77;,f7 of the ,family and ,medical ,leave ,act of #aiid7 with respect to any leave provided for a qualifying need related to a public health emergency 7as defined in section #aaj of such ,act1 applied as described in subparagraph 7,a77i771 amounts paid by such employer with respect to such leave shall not be taken into account as qualified family leave wages4 ,for purposes of the preceding sentence1 an employer which takes an action described in section #aje of the ,family and ,medical ,leave ,act of #aiic shall be treated as failing to meet a requirement of such ,act4 7d7 ,allowance of credit for certain health plan expenses 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 shall be increased by so much of the employer's qualified health plan expenses as are properly allocable to the qualified family leave wages for which such credit is so allowed4 7#b7 ,qualified health plan expenses ,for purposes of this subsection1 the term qualified health plan expenses means amounts paid or incurred by the employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a771 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a74 7#c7 ,allocation rules ,for purposes of this section1 qualified health plan expenses shall be allocated to qualified family leave wages in such manner as the ,secretary may prescribe4 ,except as otherwise provided by the ,secretary1 such allocation shall be treated as properly made if made on the basis of being pro rata among covered employees and pro rata on the basis of periods of coverage 7relative to the time periods of leave to which such wages relate74 7e7 ,allowance of credit for amounts paid under certain collectively bargained agreements 7#a7 ,in general ,the amount of the credit allowed under subsection 7a7 shall be increased by so much of the sum of-- 7,a7 so much of the employer's collectively bargained defined benefit pension plan contributions as are properly allocable to the qualified family leave wages for which such credit is so allowed1 plus 7,b7 so much of the employer's collectively bargained apprenticeship program contributions as are properly allocable to the qualified family leave wages for which such credit is so allowed4 7#b7 ,collectively bargained defined benefit pension plan contributions ,for purposes of this subsection-- 7,a7 ,in general ,the term collectively bargained defined benefit pension plan contributions has the meaning given such term under section #caca7;e77#b74 7,b7 ,allocation rules ,the amount of collectively bargained defined benefit pension plan contributions allocated to qualified family leave wages for any calendar quarter shall be the product of-- 7i7 the pension contribution rate 7as defined in section #caca7;e77#b771 expressed as an hourly rate1 and 7ii7 the number of hours for which qualified family leave wages were provided to employees covered under the collective bargaining agreement described in section #caca7;e77#b77;,a77iii7 during the calendar quarter4 7#c7 ,collectively bargained apprenticeship program contributions ,for purposes of this section-- 7,a7 ,in general ,the term collectively bargained apprenticeship program contributions has the meaning given such term under section #caca7;e77#c74 7,b7 ,allocation rules ,for purposes of this section1 the amount of collectively bargained apprenticeship program contributions allocated to qualified family leave wages for any calendar quarter shall be the product of-- 7i7 the apprenticeship contribution rate 7as defined in section #caca7;e77#c771 expressed as an hourly rate1 and 7ii7 the number of hours for which qualified family leave wages were provided to employees covered under the collective bargaining agreement described in section #caca7;e77#c77;,a77iii7 during the calendar quarter4 7f7 ,definitions and special rules 7#a7 ,applicable employment taxes ,for purposes of this section1 the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;b74 7,b7 ,so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b74 7#b7 ,wages ,for purposes of this section1 the term wages means wages 7as defined in section #caba7;a71 determined without regard to paragraphs 7#a7 through 7#bb7 of section #caba7;b77 and compensation 7as defined in section #cbca7;e71 determined without regard to the sentence in paragraph 7#a7 thereof which begins ,such term does not include remuneration74 7#c7 ,denial of double benefit ,for purposes of chapter #a1 the gross income of the employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 ,any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under sections #de;,a1 #de,p1 #de,s1 #ea1 #caca1 and #cacd4 ,in the case of any credit allowed under section #bcja of the ,,cares ,act or section #da with respect to wages taken into account under this section1 the credit allowed under this section shall be reduced by the portion of the credit allowed under such section #bcja or section #da which is attributable to such wages4 7#d7 ,election to not take certain wages into account ,this section shall not apply to so much of the qualified family leave wages paid by an eligible employer as such employer elects 7at such time and in such manner as the ,secretary may prescribe7 to not take into account for purposes of this section4 7#e7 ,certain governmental employers ,no credit shall be allowed under this section to the ,government of the ,united ,states or to any agency or instrumentality thereof4 ,the preceding sentence shall not apply to any organization described in section #eja7;c77#a7 and exempt from tax under section #eja7;a74 7#f7 ,extension of limitation on assessment ,notwithstanding section #feja1 the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is #e years after the later of-- 7,a7 the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed1 or 7,b7 the date on which such return is treated as filed under section #feja7;b77#b74 7#g7 ,coordination with certain programs 7,a7 ,in general ,this section shall not apply to so much of the qualified family leave wages paid by an eligible employer as are taken into account as payroll costs in connection with-- 7i7 a covered loan under section #g7;a77#cg7 or #g;,a of the ,small ,business ,act1 7ii7 a grant under section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,non-,profits1 and ,venues ,act1 or 7iii7 a restaurant revitalization grant under section #ejjc of the ,american ,rescue ,plan ,act of #bjba4 7,b7 ,application where ,,ppp loans not forgiven ,the ,secretary shall issue guidance providing that payroll costs paid during the covered period shall not fail to be treated as qualified family leave wages under this section by reason of subparagraph 7,a77i7 to the extent that-- 7i7 a covered loan of the taxpayer under section #g7;a77#cg7 of the ,small ,business ,act is not forgiven by reason of a decision under section #g7;a77#cg77;,j7 of such ,act1 or 7ii7 a covered loan of the taxpayer under section #g;,a of the ,small ,business ,act is not forgiven by reason of a decision under section #g;,a7g7 of such ,act4 ,terms used in the preceding sentence which are also used in section #g;,a7g7 or #g7;a77#cg77;,j7 of the ,small ,business ,act shall1 when applied in connection with either such section1 have the same meaning as when used in such section1 respectively4 7g7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section1 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section1 7#c7 regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section1 7#d7 regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection 7a71 7#e7 regulations or other guidance to ensure that the wages taken into account under this section conform with the paid leave required to be provided under the ,emergency ,family and ,medical ,leave ,expansion ,act 7including the amendments made by such ,act71 7#f7 regulations or other guidance to permit the advancement of the credit determined under subsection 7a71 and 7#g7 regulations or other guidance with respect to the allocation1 reporting1 and substantiation of collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions4 7h7 ,application of section ,this section shall apply only to wages paid with respect to the period beginning on ,april #a1 #bjba1 and ending on ,september #cj1 #bjba4 7i7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef for any failure to make a deposit of applicable employment taxes if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 7j7 ,non-discrimination requirement ,no credit shall be allowed under this section to any employer for any calendar quarter if such employer1 with respect to the availability of the provision of qualified family leave wages to which this section otherwise applies for such calendar quarter1 discriminates in favor of highly compensated employees 7within the meaning of section #dad7q771 full-time employees1 or employees on the basis of employment tenure with such employer4 #cacc4 ,special rule related to tax on employers 7a7 ,in general ,the credit allowed by section #caca and the credit allowed by section #cacb shall each be increased by the amount of the taxes imposed by subsections 7a7 and 7b7 of section #caaa and section #cbba7;a7 on qualified sick leave wages1 or qualified family leave wages1 for which credit is allowed under such section #caca or #cacb 7respectively74 7b7 ,denial of double benefit ,for denial of double benefit with respect to the credit increase under subsection 7a71 see sections #caca7;f77#c7 and #cacb7;f77#c74 4 7b7 ,refunds ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #caca1 #cacb1 before #fdbh4 7c7 ,clerical amendment ,the table of subchapters for chapter #ba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,,subchapter ,d--,credits 4 7d7 ,effective date ,the amendments made by this section shall apply to amounts paid with respect to calendar quarters beginning after ,march #ca1 #bjba4 #ifdb4 ,credit for sick leave for certain self-employed individuals 7a7 ,in general ,in the case of an eligible self-employed individual1 there shall be allowed as a credit against the tax imposed by chapter #a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual4 7b7 ,eligible self-employed individual ,for purposes of this section-- 7#a7 ,in general ,the term eligible self-employed individual means an individual who-- 7,a7 regularly carries on any trade or business within the meaning of section #adjb of the ,internal ,revenue ,code of #aihf1 and 7,b7 would be entitled to receive paid leave during the taxable year pursuant to the ,emergency ,paid ,sick ,leave ,act if-- 7i7 the individual were an employee of an employer 7other than himself or herself71 and 7ii7 such ,act applied after ,march #ca1 #bjba4 7#b7 ,rules of application ,for purposes of paragraph 7#a77;,b71 in determining whether an individual would be entitled to receive paid leave under the ,emergency ,paid ,sick ,leave ,act1 such ,act shall be applied-- 7,a7 by inserting 1 the employee is seeking or awaiting the results of a diagnostic test for1 or a medical diagnosis of1 ,,covid-#ai and such employee has been exposed to ,,covid-#ai or is unable to work pending the results of such test or diagnosis1 or the employee is obtaining immunization related to ,,covid-#ai or recovering from any injury1 disability1 illness1 or condition related to such immunization after medical diagnosis in section #eajb7;a77#c7 of such ,act1 and 7,b7 by applying section #eajb7;b77#a7 of such ,act separately with respect to each taxable year4 7c7 ,qualified sick leave equivalent amount ,for purposes of this section-- 7#a7 ,in general ,the term qualified sick leave equivalent amount means1 with respect to any eligible self-employed individual1 an amount equal to-- 7,a7 the number of days during the taxable year 7but not more than #aj7 that the individual is unable to perform services in any trade or business referred to in section #adjb of the ,internal ,revenue ,code of #aihf for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection 7b71 multiplied by 7,b7 the lesser of-- 7i7 #bjj 7#eaa in the case of any day of paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act1 applied with the modification described in subsection 7b77#b77;,a77 of this section1 or 7ii7 #fg percent 7#ajj percent in the case of any day of paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act7 of the average daily self-employment income of the individual for the taxable year4 7#b7 ,average daily self-employment income ,for purposes of this subsection1 the term average daily self-employment income means an amount equal to-- 7,a7 the net earnings from self-employment of the individual for the taxable year1 divided by 7,b7 #bfj4 7#c7 ,election to use prior year net earnings from self-employment income ,in the case of an individual who elects 7at such time and in such manner as the ,secretary may provide7 the application of this paragraph1 paragraph 7#b77;,a7 shall be applied by substituting the prior taxable year for the taxable year4 7#d7 ,election to not take days into account ,any day shall not be taken into account under paragraph 7#a77;,a7 if the eligible self-employed individual elects 7at such time and in such manner as the ,secretary may prescribe7 to not take such day into account for purposes of such paragraph4 7d7 ,credit refundable 7#a7 ,in general ,the credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code4 7#b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7e7 ,special rules 7#a7 ,documentation ,no credit shall be allowed under this section unless the individual maintains such documentation as the ,secretary may prescribe to establish such individual as an eligible self-employed individual4 7#b7 ,denial of double benefit ,in the case of an individual who receives wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 or compensation 7as defined in section #cbca7;e7 of such ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,paid ,sick ,leave ,act1 the qualified sick leave equivalent amount otherwise determined under subsection 7c7 of this section shall be reduced 7but not below zero7 to the extent that the sum of the amount described in such subsection and in section #caca7;b77#a7 of such ,code exceeds #b1jjj 7#e1aaj in the case of any day any portion of which is paid sick time described in paragraph 7#a71 7#b71 or 7#c7 of section #eajb7;a7 of the ,emergency ,paid ,sick ,leave ,act74 7f7 ,application of section ,only days occurring during the period beginning on ,april #a1 #bjba1 and ending on ,september #cj1 #bjba1 may be taken into account under subsection 7c77#a77;,a74 7g7 ,application of credit in certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section4 ,such amounts shall be determined by the ,secretary based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,mirror code tax system ,for purposes of this section1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to effectuate the purposes of this section1 and 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section4 #ifdc4 ,credit for family leave for certain self-employed individuals 7a7 ,in general ,in the case of an eligible self-employed individual1 there shall be allowed as a credit against the tax imposed by chapter #a of the ,internal ,revenue ,code of #aihf for any taxable year an amount equal to #ajj percent of the qualified family leave equivalent amount with respect to the individual4 7b7 ,eligible self-employed individual ,for purposes of this section-- 7#a7 ,in general ,the term eligible self-employed individual means an individual who-- 7,a7 regularly carries on any trade or business within the meaning of section #adjb of the ,internal ,revenue ,code of #aihf1 and 7,b7 would be entitled to receive paid leave during the taxable year pursuant to the ,emergency ,family and ,medical ,leave ,expansion ,act if-- 7i7 the individual were an employee of an employer 7other than himself or herself71 7ii7 section #ajb7;a77#a77;,f7 of the ,family and ,medical ,leave ,act of #aiic applied after ,march #ca1 #bjba4 7#b7 ,rules of application ,for purposes of paragraph 7#a77;,b71 in determining whether an individual would be entitled to receive paid leave under the ,emergency ,family and ,medical ,leave ,act-- 7,a7 section #aaj7;a77#b77;,a7 of the ,family and ,medical ,leave ,act of #aiic shall be applied by inserting or any reason for leave described in section #eajb7;a7 of the ,families ,first ,coronavirus ,response ,act1 or the employee is seeking or awaiting the results of a diagnostic test for1 or a medical diagnosis of1 ,,covid-#ai and such employee has been exposed to ,,covid-#ai or is unable to work pending the results of such test or diagnosis1 or the employee is obtaining immunization related to ,,covid-#ai or recovering from any injury1 disability1 illness1 or condition related to such immunization after public health emergency1 and 7,b7 section #aaj7;b7 of such ,act shall be applied-- 7i7 without regard to paragraph 7#a7 thereof1 and 7ii7 by striking after taking leave after such section for #aj days in paragraph 7#b77;,a7 thereof4 7c7 ,qualified family leave equivalent amount ,for purposes of this section-- 7#a7 ,in general ,the term qualified family leave equivalent amount means1 with respect to any eligible self-employed individual1 an amount equal to the product of-- 7,a7 the number of days 7not to exceed #fj7 during the taxable year that the individual is unable to perform services in any trade or business referred to in section #adjb of the ,internal ,revenue ,code of #aihf for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection 7b7 of this section1 multiplied by 7,b7 the lesser of-- 7i7 #fg percent of the average daily self-employment income of the individual for the taxable year1 or 7ii7 #bjj4 7#b7 ,average daily self-employment income ,for purposes of this subsection1 the term average daily self-employment income means an amount equal to-- 7,a7 the net earnings from self-employment income of the individual for the taxable year1 divided by 7,b7 #bfj4 7#c7 ,election to use prior year net earnings from self-employment income ,in the case of an individual who elects 7at such time and in such manner as the ,secretary may provide7 the application of this paragraph1 paragraph 7#b77;,a7 shall be applied by substituting the prior taxable year for the taxable year4 7#d7 ,coordination with credit for sick leave ,any day taken into account in determining the qualified sick leave equivalent amount with respect to any eligible-self employed individual under section #ifdb shall not be take into account in determining the qualified family leave equivalent amount with respect to such individual under this section4 7d7 ,credit refundable 7#a7 ,in general ,the credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code4 7#b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7e7 ,special rules 7#a7 ,documentation ,no credit shall be allowed under this section unless the individual maintains such documentation as the ,secretary may prescribe to establish such individual as an eligible self-employed individual4 7#b7 ,denial of double benefit ,in the case of an individual who receives wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 or compensation 7as defined in section #cbca7;e7 of such ,code7 paid by an employer which are required to be paid by reason of the ,emergency ,family and ,medical ,leave ,expansion ,act1 the qualified family leave equivalent amount otherwise described in subsection 7c7 of this section shall be reduced 7but not below zero7 to the extent that the sum of the amount described in such subsection and in section #cacb7;b77#a7 of such ,code exceeds #ab1jjj4 7#c7 ,references to emergency family and medical leave expansion act ,any reference in this section to the ,emergency ,family and ,medical ,leave ,expansion ,act shall be treated as including a reference to the amendments made by such ,act4 7f7 ,application of section ,only days occurring during the period beginning on ,april #a1 #bjba and ending on ,september #cj1 #bjba1 may be taken into account under subsection 7c77#a77;,a74 7g7 ,application of credit in certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section4 ,such amounts shall be determined by the ,secretary based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,mirror code tax system ,for purposes of this section1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of this section1 and 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section4 #f ,employee ,retention ,credit #ifea4 ,extension of employee retention credit 7a7 ,in general ,subchapter ,d of chapter #ba of subtitle ,c of the ,internal ,revenue ,code of #aihf1 as added by section #ifda1 is amended by adding at the end the following3 #cacd4 ,employee retention credit for employers subject to closure due to ,,covid-#ai 7a7 ,in general ,in the case of an eligible employer1 there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to #gj percent of the qualified wages with respect to each employee of such employer for such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,in general 7,a7 ,wages taken into account ,the amount of qualified wages with respect to any employee which may be taken into account under subsection 7a7 by the eligible employer for any calendar quarter shall not exceed #aj1jjj4 7,b7 ,recovery startup businesses ,in the case of an eligible employer which is a recovery startup business 7as defined in subsection 7c77#e771 the amount of the credit allowed under subsection 7a7 7after application of subparagraph 7,a77 for any calendar quarter shall not exceed #ej1jjj4 7#b7 ,credit limited to employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the applicable employment taxes 7reduced by any credits allowed under sections #caca and #cacb7 on the wages paid with respect to the employment of all the employees of the eligible employer for such calendar quarter4 7#c7 ,refundability of excess credit ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#b7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b74 7c7 ,definitions ,for purposes of this section-- 7#a7 ,applicable employment taxes ,the term applicable employment taxes means the following3 7,a7 ,the taxes imposed under section #caaa7;b74 7,b7 ,so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;b74 7#b7 ,eligible employer 7,a7 ,in general ,the term eligible employer means any employer-- 7i7 which was carrying on a trade or business during the calendar quarter for which the credit is determined under subsection 7a71 and 7ii7 with respect to any calendar quarter1 for which-- 7,i7 the operation of the trade or business described in clause 7i7 is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce1 travel1 or group meetings 7for commercial1 social1 religious1 or other purposes7 due to the coronavirus disease #bjai 7,,covid-#ai71 7,,ii7 the gross receipts 7within the meaning of section #ddh7;c77 of such employer for such calendar quarter are less than #hj percent of the gross receipts of such employer for the same calendar quarter in calendar year #bjai1 or 7,,iii7 the employer is a recovery startup business 7as defined in paragraph 7#e774 ,with respect to any employer for any calendar quarter1 if such employer was not in existence as of the beginning of the same calendar quarter in calendar year #bjai1 clause 7ii77,,ii7 shall be applied by substituting #bjbj for #bjai4 7,b7 ,election to use alternative quarter ,at the election of the employer-- 7i7 subparagraph 7,a77ii77,,ii7 shall be applied-- 7,i7 by substituting for the immediately preceding calendar quarter for for such calendar quarter1 and 7,,ii7 by substituting the corresponding calendar quarter in calendar year #bjai for the same calendar quarter in calendar year #bjai1 and 7ii7 the last sentence of subparagraph 7,a7 shall be applied by substituting the corresponding calendar quarter in calendar year #bjai for the same calendar quarter in calendar year #bjai4 ,an election under this subparagraph shall be made at such time and in such manner as the ,secretary shall prescribe4 7,c7 ,tax-exempt organizations ,in the case of an organization which is described in section #eja7;c7 and exempt from tax under section #eja7;a7-- 7i7 clauses 7i7 and 7ii77,i7 of subparagraph 7,a7 shall apply to all operations of such organization1 and 7ii7 any reference in this section to gross receipts shall be treated as a reference to gross receipts within the meaning of section #fjcc4 7#c7 ,qualified wages 7,a7 ,in general ,the term qualified wages means-- 7i7 in the case of an eligible employer for which the average number of full-time employees 7within the meaning of section #dihj;,h7 employed by such eligible employer during #bjai was greater than #ejj1 wages paid by such eligible employer with respect to which an employee is not providing services due to circumstances described in subclause 7,i7 or 7,,ii7 of paragraph 7#b77;,a77ii71 or 7ii7 in the case of an eligible employer for which the average number of full-time employees 7within the meaning of section #dihj;,h7 employed by such eligible employer during #bjai was not greater than #ejj-- 7,i7 with respect to an eligible employer described in subclause 7,i7 of paragraph 7#b77;,a77ii71 wages paid by such eligible employer with respect to an employee during any period described in such clause1 or 7,,ii7 with respect to an eligible employer described in subclause 7,,ii7 of such paragraph1 wages paid by such eligible employer with respect to an employee during such quarter4 7,b7 ,special rule for employers not in existence in #bjai ,in the case of any employer that was not in existence in #bjai1 subparagraph 7,a7 shall be applied by substituting #bjbj for #bjai each place it appears4 7,c7 ,severely financially distressed employers 7i7 ,in general ,notwithstanding subparagraph 7,a77i71 in the case of a severely financially distressed employer1 the term qualified wages means wages paid by such employer with respect to an employee during any calendar quarter4 7ii7 ,definition ,the term severely financially distressed employer means an eligible employer as defined in paragraph 7#b71 determined by substituting less than #aj percent for less than #hj percent in subparagraph 7,a77ii77,,ii7 thereof4 7,d7 ,exception ,the term qualified wages shall not include any wages taken into account under sections #da1 #de;,a1 #de,p1 #de,s1 #ea1 #acif1 #caca1 and #cacb4 7#d7 ,wages 7,a7 ,in general ,the term wages means wages 7as defined in section #caba7;a77 and compensation 7as defined in section #cbca7;e774 ,for purposes of the preceding sentence1 in the case of any organization or entity described in subsection 7f77#b71 wages as defined in section #caba7;a7 shall be determined without regard to paragraphs 7#e71 7#f71 7#g71 7#aj71 and 7#ac7 of section #caba7;b7 7except with respect to services performed in a penal institution by an inmate thereof74 7,b7 ,allowance for certain health plan expenses 7i7 ,in general ,such term shall include amounts paid by the eligible employer to provide and maintain a group health plan 7as defined in section #ejjj7;b77#a771 but only to the extent that such amounts are excluded from the gross income of employees by reason of section #ajf7;a74 7ii7 ,allocation rules ,for purposes of this section1 amounts treated as wages under clause 7i7 shall be treated as paid with respect to any employee 7and with respect to any period7 to the extent that such amounts are properly allocable to such employee 7and to such period7 in such manner as the ,secretary may prescribe4 ,except as otherwise provided by the ,secretary1 such allocation shall be treated as properly made if made on the basis of being pro rata among periods of coverage4 7#e7 ,recovery startup business ,the term recovery startup business means any employer-- 7,a7 which began carrying on any trade or business after ,february #ae1 #bjbj1 7,b7 for which the average annual gross receipts of such employer 7as determined under rules similar to the rules under section #ddh7;c77#c77 for the #c-taxable-year period ending with the taxable year which precedes the calendar quarter for which the credit is determined under subsection 7a7 does not exceed #a1jjj1jjj1 and 7,c7 which1 with respect to such calendar quarter1 is not described in subclause 7,i7 or 7,,ii7 of paragraph 7#b77;,a77ii74 7#f7 ,other terms ,any term used in this section which is also used in this chapter or chapter #bb shall have the same meaning as when used in such chapter4 7d7 ,aggregation rule ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb1 or subsection 7m7 or 7o7 of section #dad1 shall be treated as one employer for purposes of this section4 7e7 ,certain rules to apply ,for purposes of this section1 rules similar to the rules of sections #ea7;i77#a7 and #bhj;,c7a7 shall apply4 7f7 ,certain governmental employers 7#a7 ,in general ,this credit shall not apply to the ,government of the ,united ,states1 the government of any ,state or political subdivision thereof1 or any agency or instrumentality of any of the foregoing4 7#b7 ,exception ,paragraph 7#a7 shall not apply to-- 7,a7 any organization described in section #eja7;c77#a7 and exempt from tax under section #eja7;a71 or 7,b7 any entity described in paragraph 7#a7 if-- 7i7 such entity is a college or university1 or 7ii7 the principal purpose or function of such entity is providing medical or hospital care4 ,in the case of any entity described in subparagraph 7,b71 such entity shall be treated as satisfying the requirements of subsection 7c77#b77;,a77i74 7g7 ,election to not take certain wages into account ,this section shall not apply to so much of the qualified wages paid by an eligible employer as such employer elects 7at such time and in such manner as the ,secretary may prescribe7 to not take into account for purposes of this section4 7h7 ,coordination with certain programs 7#a7 ,in general ,this section shall not apply to so much of the qualified wages paid by an eligible employer as are taken into account as payroll costs in connection with-- 7,a7 a covered loan under section #g7;a77#cg7 or #g;,a of the ,small ,business ,act1 7,b7 a grant under section #cbd of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,non-,profits1 and ,venues ,act1 or 7,c7 a restaurant revitalization grant under section #ejjc of the ,american ,rescue ,plan ,act of #bjba4 7#b7 ,application where ,,ppp loans not forgiven ,the ,secretary shall issue guidance providing that payroll costs paid during the covered period shall not fail to be treated as qualified wages under this section by reason of paragraph 7#a7 to the extent that-- 7,a7 a covered loan of the taxpayer under section #g7;a77#cg7 of the ,small ,business ,act is not forgiven by reason of a decision under section #g7;a77#cg77;,j7 of such ,act1 or 7,b7 a covered loan of the taxpayer under section #g;,a of the ,small ,business ,act is not forgiven by reason of a decision under section #g;,a7g7 of such ,act4 ,terms used in the preceding sentence which are also used in section #g;,a7g7 or #g7;a77#cg77;,j7 of the ,small ,business ,act shall1 when applied in connection with either such section1 have the same meaning as when used in such section1 respectively4 7i7 ,third party payors ,any credit allowed under this section shall be treated as a credit described in section #ceaa7;d77#b74 7j7 ,advance payments 7#a7 ,in general ,except as provided in paragraph 7#b71 no advance payment of the credit under subsection 7a7 shall be allowed4 7#b7 ,advance payments to small employers 7,a7 ,in general ,under rules provided by the ,secretary1 an eligible employer for which the average number of full-time employees 7within the meaning of section #dihj;,h7 employed by such eligible employer during #bjai was not greater than #ejj may elect for any calendar quarter to receive an advance payment of the credit under subsection 7a7 for such quarter in an amount not to exceed #gj percent of the average quarterly wages paid by the employer in calendar year #bjai4 7,b7 ,special rule for seasonal employers ,in the case of any employer who employs seasonal workers 7as defined in section #de,r7d77#e77;,b771 the employer may elect to apply subparagraph 7,a7 by substituting the wages for the calendar quarter in #bjai which corresponds to the calendar quarter to which the election relates for the average quarterly wages paid by the employer in calendar year #bjai4 7,c7 ,special rule for employers not in existence in #bjai ,in the case of any employer that was not in existence in #bjai1 subparagraphs 7,a7 and 7,b7 shall each be applied by substituting #bjbj for #bjai each place it appears4 7#c7 ,reconciliation of credit with advance payments 7,a7 ,in general ,the amount of credit which would 7but for this subsection7 be allowed under this section shall be reduced 7but not below zero7 by the aggregate payment allowed to the taxpayer under paragraph 7#b74 ,any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7,b7 ,excess advance payments ,if the advance payments to a taxpayer under paragraph 7#b7 for a calendar quarter exceed the credit allowed by this section 7determined without regard to subparagraph 7,a771 the tax imposed under section #caaa7;b7 or so much of the tax imposed under section #cbba7;a7 as is attributable to the rate in effect under section #caaa7;b7 7whichever is applicable7 for the calendar quarter shall be increased by the amount of such excess4 7k7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef for any failure to make a deposit of any applicable employment taxes if the ,secretary determines that such failure was due to the reasonable anticipation of the credit allowed under this section4 7l7 ,extension of limitation on assessment ,notwithstanding section #feja1 the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is #e years after the later of-- 7#a7 the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed1 or 7#b7 the date on which such return is treated as filed under section #feja7;b77#b74 7m7 ,regulations and guidance ,the ,secretary shall issue such forms1 instructions1 regulations1 and other guidance as are necessary-- 7#a7 to allow the advance payment of the credit under subsection 7a7 as provided in subsection 7j77#b71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 7#b7 with respect to the application of the credit under subsection 7a7 to third party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd71 including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors1 and 7#c7 to prevent the avoidance of the purposes of the limitations under this section1 including through the leaseback of employees4 ,any forms1 instructions1 regulations1 or other guidance described in paragraph 7#b7 shall require the customer to be responsible for the accounting of the credit and for any liability for improperly claimed credits and shall require the certified professional employer organization or other third party payor to accurately report such tax credits based on the information provided by the customer4 7n7 ,application ,this section shall only apply to wages paid after ,june #cj1 #bjba1 and before ,january #a1 #bjbb4 4 7b7 ,refunds ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting 8#cacd10 before 8#fdbh04 7c7 ,clerical amendment ,the table of sections for subchapter ,d of chapter #ba of subtitle ,c of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 ,sec4 #cacd4 ,employee retention credit for employers subject to closure due to ,,covid-#ai4 4 7d7 ,effective date ,the amendments made by this section shall apply to calendar quarters beginning after ,june #cj1 #bjba4 #g ,premium tax credit #iffa4 ,improving affordability by expanding premium assistance for consumers 7a7 ,in general ,section #cf;,b7b77#c77;,a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new clause3 7iii7 ,temporary percentages for #bjba and #bjbb ,in the case of a taxable year beginning in #bjba or #bjbb-- 7,i7 clause 7ii7 shall not apply for purposes of adjusting premium percentages under this subparagraph1 and 7,,ii7 the following table shall be applied in lieu of the table contained in clause 7i73 ,in the case of household income 7expressed as a percent of poverty line7 within the following income tier3,the initial premiumpercentage is--,the final premium percentage is--,up to #aej4j percent#j4jj4jaej4j percent up to #bjj4j percent#j4jb4jbjj4j percent up to #bej4j percent#b4jd4jbej4j percent up to #cjj4j percent#d4jf4jcjj4j percent up to #djj4j percent#f4jh4edjj4j percent and higher#h4eh4e 4 7b7 ,conforming amendment ,section #cf;,b7c77#a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,temporary rule for #bjba and #bjbb ,in the case of a taxable year beginning in #bjba or #bjbb1 subparagraph 7,a7 shall be applied without regard to but does not exceed #djj percent4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #iffb4 ,temporary modification of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit 7a7 ,in general ,section #cf;,b7f77#b77;,b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new clause3 7iii7 ,temporary modification of limitation on increase ,in the case of any taxable year beginning in #bjbj1 for any taxpayer who files for such taxable year an income tax return reconciling any advance payment of the credit under this section1 the ,secretary shall treat subparagraph 7,a7 as not applying4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #iffc4 ,application of premium tax credit in case of individuals receiving unemployment compensation during #bjba 7a7 ,in general ,section #cf;,b of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7g7 as subsection 7h7 and by inserting after subsection 7f7 the following new subsection3 7g7 ,special rule for individuals who receive unemployment compensation during #bjba 7#a7 ,in general ,for purposes of this section1 in the case of a taxpayer who has received1 or has been approved to receive1 unemployment compensation for any week beginning during #bjba1 for the taxable year in which such week begins-- 7,a7 such taxpayer shall be treated as an applicable taxpayer1 and 7,b7 there shall not be taken into account any household income of the taxpayer in excess of #acc percent of the poverty line for a family of the size involved4 7#b7 ,unemployment compensation ,for purposes of this subsection1 the term unemployment compensation has the meaning given such term in section #he7;b74 7#c7 ,evidence of unemployment compensation ,for purposes of this subsection1 a taxpayer shall not be treated as having received 7or been approved to receive7 unemployment compensation for any week unless such taxpayer provides self-attestation of1 and such documentation as the ,secretary shall prescribe which demonstrates1 such receipt or approval4 7#d7 ,clarification of rules remaining applicable 7,a7 ,joint return requirement ,paragraph 7#a77;,a7 shall not affect the application of subsection 7c77#a77;,c74 7,b7 ,household income and affordabillity ,paragraph 7#a77;,b7 shall not apply to any determination of household income for purposes of paragraph 7#b77;,c77i77,,ii7 or 7#d77;,c77ii7 of subsection 7c7 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #h ,miscellaneous provisions #ifga4 ,repeal of election to allocate interest1 etc4 on worldwide basis 7a7 ,in general ,section #hfd of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ifgb4 ,tax treatment of targeted ,,eidl advances ,for purposes of the ,internal ,revenue ,code of #aihf-- 7#a7 amounts received from the ,administrator of the ,small ,business ,administration in the form of a targeted ,,eidl advance under section #cca of the ,economic ,aid to ,hard-,hit ,small ,businesses1 ,nonprofits1 and ,venues ,act 7title ,,iii of division ,n of ,public ,law #aaf-bfj7 shall not be included in the gross income of the person that receives such amounts1 7#b7 no deduction shall be denied1 no tax attribute shall be reduced1 and no basis increase shall be denied1 by reason of the exclusion from gross income provided by paragraph 7#a71 and 7#c7 in the case of a partnership or ,s corporation that receives such amounts-- 7,a7 any amount excluded from income by reason of paragraph 7#a7 shall be treated as tax exempt income for purposes of sections #gje and #acff of the ,internal ,revenue ,code of #aihf1 and 7,b7 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe rules for determining a partner's distributive share of any amount described in subparagraph 7,a7 for purposes of section #gje of the ,internal ,revenue ,code of #aihf4 #ifgc4 ,tax treatment of restaurant revitalization grants ,for purposes of the ,internal ,revenue ,code of #aihf-- 7#a7 amounts received from the ,administrator of the ,small ,business ,administration in the form of a restaurant revitalization grant under section #ejjc shall not be included in the gross income of the person that receives such amounts1 7#b7 no deduction shall be denied1 no tax attribute shall be reduced1 and no basis increase shall be denied1 by reason of the exclusion from gross income provided by paragraph 7#a71 and 7#c7 in the case of a partnership or ,s corporation that receives such amounts-- 7,a7 except as otherwise provided by the ,secretary of the ,treasury 7or the ,secretary's delegate71 any amount excluded from income by reason of paragraph 7#a7 shall be treated as tax exempt income for purposes of sections #gje and #acff of the ,internal ,revenue ,code of #aihf1 and 7,b7 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe rules for determining a partner's distributive share of any amount described in subparagraph 7,a7 for purposes of section #gje of the ,internal ,revenue ,code of #aihf4 #ifgd4 ,modification of exceptions for reporting of third party network transactions 7a7 ,in general ,section #fjej,w7e7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7e7 ,de minimis exception for third party settlement organizations ,a third party settlement organization shall not be required to report any information under subsection 7a7 with respect to third party network transactions of any participating payee if the amount which would otherwise be reported under subsection 7a77#b7 with respect to such transactions does not exceed #fjj4 4 7b7 ,clarification that reporting is not required on transactions which are not for goods or services ,section #fjej,w7c77#c7 of such ,code is amended by inserting described in subsection 7d77#c77;,a77iii7 after any transaction4 7c7 ,effective date 7#a7 ,in general ,the amendment made by subsection 7a7 shall apply to returns for calendar years beginning after ,december #ca1 #bjba4 7#b7 ,clarification ,the amendment made by subsection 7b7 shall apply to transactions after the date of the enactment of this ,act4 #ifge4 ,modification of treatment of student loan forgiveness 7a7 ,in general ,section #ajh7;f7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#e7 and inserting the following3 7#e7 ,special rule for discharges in #bjba through #bjbe ,gross income does not include any amount which 7but for this subsection7 would be includible in gross income by reason of the discharge 7in whole or in part7 after ,december #ca1 #bjbj1 and before ,january #a1 #bjbf1 of-- 7,a7 any loan provided expressly for postsecondary educational expenses1 regardless of whether provided through the educational institution or directly to the borrower1 if such loan was made1 insured1 or guaranteed by-- 7i7 the ,united ,states1 or an instrumentality or agency thereof1 7ii7 a ,state1 territory1 or possession of the ,united ,states1 or the ,district of ,columbia1 or any political subdivision thereof1 or 7iii7 an eligible educational institution 7as defined in section #be;,a71 7,b7 any private education loan 7as defined in section #adj7;a77#g7 of the ,truth in ,lending ,act71 7,c7 any loan made by any educational organization described in section #agj7;b77#a77;,a77ii7 if such loan is made-- 7i7 pursuant to an agreement with any entity described in subparagraph 7,a7 or any private education lender 7as defined in section #adj7;a7 of the ,truth in ,lending ,act7 under which the funds from which the loan was made were provided to such educational organization1 or 7ii7 pursuant to a program of such educational organization which is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students 7or former students7 are for or under the direction of a governmental unit or an organization described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 or 7,d7 any loan made by an educational organization described in section #agj7;b77#a77;,a77ii7 or by an organization exempt from tax under section #eja7;a7 to refinance a loan to an individual to assist the individual in attending any such educational organization but only if the refinancing loan is pursuant to a program of the refinancing organization which is designed as described in subparagraph 7,c77ii74 ,the preceding sentence shall not apply to the discharge of a loan made by an organization described in subparagraph 7,c7 or made by a private education lender 7as defined in section #adj7;a77#g7 of the ,truth in ,lending ,act7 if the discharge is on account of services performed for either such organization or for such private education lender4 4 7b7 ,effective ,date ,the amendment made by this section shall apply to discharges of loans after ,december #ca1 #bjbj4 ,h ,pensions #igja4 ,temporary delay of designation of multiemployer plans as in endangered1 critical1 or critical and declining status 7a7 ,in general ,notwithstanding the actuarial certification under section #cje7;b77#c7 of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb7;b77#c7 of the ,internal ,revenue ,code of #aihf1 if a plan sponsor of a multiemployer plan elects the application of this section1 then1 for purposes of section #cje of such ,act and section #dcb of such ,code-- 7#a7 the status of the plan for its first plan year beginning during the period beginning on ,march #a1 #bjbj1 and ending on ,february #bh1 #bjba1 or the next succeeding plan year 7as designated by the plan sponsor in such election71 shall be the same as the status of such plan under such sections for the plan year preceding such designated plan year1 and 7#b7 in the case of a plan which was in endangered or critical status for the plan year preceding the designated plan year described in paragraph 7#a71 the plan shall not be required to update its plan or schedules under section #cje7;c77#f7 of such ,act and section #dcb7;c77#f7 of such ,code1 or section #cje7;e77#c77;,b7 of such ,act and section #dcb7;e77#c77;,b7 of such ,code1 whichever is applicable1 until the plan year following the designated plan year described in paragraph 7#a74 7b7 ,exception for plans becoming critical during election ,if-- 7#a7 an election was made under subsection 7a7 with respect to a multiemployer plan1 and 7#b7 such plan has1 without regard to such election1 been certified by the plan actuary under section #cje7;b77#c7 of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb7;b77#c7 of the ,internal ,revenue ,code of #aihf to be in critical status for the designated plan year described in subsection 7a77#a71 then such plan shall be treated as a plan in critical status for such plan year for purposes of applying section #diga7;g77#a77;,a7 of such ,code1 section #cjb7;b77#c7 of such ,act 7without regard to the second sentence thereof71 and section #dab7;b77#c7 of such ,code 7without regard to the second sentence thereof74 7c7 ,election and notice 7#a7 ,election ,an election under subsection 7a7-- 7,a7 shall be made at such time and in such manner as the ,secretary of the ,treasury or the ,secretary's delegate may prescribe and1 once made1 may be revoked only with the consent of the ,secretary1 and 7,b7 if made-- 7i7 before the date the annual certification is submitted to the ,secretary or the ,secretary's delegate under section #cje7;b77#c7 of such ,act and section #dcb7;b77#c7 of such ,code1 shall be included with such annual certification1 and 7ii7 after such date1 shall be submitted to the ,secretary or the ,secretary's delegate not later than #cj days after the date of the election4 7#b7 ,notice to participants 7,a7 ,in general ,notwithstanding section #cje7;b77#c77;,d7 of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb7;b77#c77;,d7 of the ,internal ,revenue ,code of #aihf1 if1 by reason of an election made under subsection 7a71 the plan is in neither endangered nor critical status-- 7i7 the plan sponsor of a multiemployer plan shall not be required to provide notice under such sections1 and 7ii7 the plan sponsor shall provide to the participants and beneficiaries1 the bargaining parties1 the ,pension ,benefit ,guaranty ,corporation1 and the ,secretary of ,labor a notice of the election under subsection 7a7 and such other information as the ,secretary of the ,treasury 7in consultation with the ,secretary of ,labor7 may require-- 7,i7 if the election is made before the date the annual certification is submitted to the ,secretary or the ,secretary's delegate under section #cje7;b77#c7 of such ,act and section #dcb7;b77#c7 of such ,code1 not later than #cj days after the date of the certification1 and 7,,ii7 if the election is made after such date1 not later than #cj days after the date of the election4 7,b7 ,notice of endangered status ,notwithstanding section #cje7;b77#c77;,d7 of such ,act and section #dcb7;b77#c77;,d7 of such ,code1 if the plan is certified to be in critical status for any plan year but is in endangered status by reason of an election made under subsection 7a71 the notice provided under such sections shall be the notice which would have been provided if the plan had been certified to be in endangered status4 #igjb4 ,temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for #bjbj or #bjba 7a7 ,in general ,if the plan sponsor of a multiemployer plan which is in endangered or critical status for a plan year beginning in #bjbj or #bjba 7determined after application of section #igja7 elects the application of this section1 then1 for purposes of section #cje of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb of the ,internal ,revenue ,code of #aihf1 the plan's funding improvement period or rehabilitation period1 whichever is applicable1 shall be extended by #e years4 7b7 ,definitions and special rules ,for purposes of this section-- 7#a7 ,election ,an election under this section shall be made at such time1 and in such manner and form1 as 7in consultation with the ,secretary of ,labor7 the ,secretary of the ,treasury or the ,secretary's delegate may prescribe4 7#b7 ,definitions ,any term which is used in this section which is also used in section #cje of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb of the ,internal ,revenue ,code of #aihf shall have the same meaning as when used in such sections4 7c7 ,effective date ,this section shall apply to plan years beginning after ,december #ca1 #bjai4 #igjc4 ,adjustments to funding standard account rules 7a7 ,adjustments 7#a7 ,amendment to ,employee ,retirement ,income ,security ,act of #aigd ,section #cjd7;b77#h7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajhd7;b77 is amended by adding at the end the following new subparagraph3 7,f7 ,relief for #bjbj and #bjba ,a multiemployer plan with respect to which the solvency test under subparagraph 7,c7 is met as of ,february #bi1 #bjbj1 may elect to apply this paragraph 7without regard to whether such plan previously elected the application of this paragraph7-- 7i7 by substituting ,february #bi1 #bjbj for ,august #ca1 #bjjh each place it appears in subparagraphs 7,a77i71 7,b77i77,i71 and 7,b77i77,,ii71 7ii7 by inserting and other losses related to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai7 7including experience losses related to reductions in contributions1 reductions in employment1 and deviations from anticipated retirement rates1 as determined by the plan sponsor7 after net investment losses in subparagraph 7,a77i71 and 7iii7 by substituting this subparagraph or subparagraph 7,a7 for this subparagraph and subparagraph 7,a7 both in subparagraph 7,b77iii74 ,the preceding sentence shall not apply to a plan to which special financial assistance is granted under section #dbfb4 ,for purposes of the application of this subparagraph1 the ,secretary of the ,treasury shall rely on the plan sponsor's calculations of plan losses unless such calculations are clearly erroneous4 4 7#b7 ,amendment to ,internal ,revenue ,code of #aihf ,section #dca7;b77#h7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,f7 ,relief for #bjbj and #bjba ,a multiemployer plan with respect to which the solvency test under subparagraph 7,c7 is met as of ,february #bi1 #bjbj1 may elect to apply this paragraph 7without regard to whether such plan previously elected the application of this paragraph7-- 7i7 by substituting ,february #bi1 #bjbj for ,august #ca1 #bjjh each place it appears in subparagraphs 7,a77i71 7,b77i77,i71 and 7,b77i77,,ii71 7ii7 by inserting and other losses related to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai7 7including experience losses related to reductions in contributions1 reductions in employment1 and deviations from anticipated retirement rates1 as determined by the plan sponsor7 after net investment losses in subparagraph 7,a77i71 and 7iii7 by substituting this subparagraph or subparagraph 7,a7 for this subparagraph and subparagraph 7,a7 both in subparagraph 7,b77iii74 ,the preceding sentence shall not apply to a plan to which special financial assistance is granted under section #dbfb of the ,employee ,retirement ,income ,security ,act of #aigd4 ,for purposes of the application of this subparagraph1 the ,secretary shall rely on the plan sponsor's calculations of plan losses unless such calculations are clearly erroneous4 4 7b7 ,effective dates 7#a7 ,in general ,the amendments made by this section shall take effect as of the first day of the first plan year ending on or after ,february #bi1 #bjbj1 except that any election a plan makes pursuant to this section that affects the plan's funding standard account for the first plan year beginning after ,february #bi1 #bjbj1 shall be disregarded for purposes of applying the provisions of section #cje of the ,employee ,retirement ,income ,security ,act of #aigd and section #dcb of the ,internal ,revenue ,code of #aihf to such plan year4 7#b7 ,restrictions on benefit increases ,notwithstanding paragraph 7#a71 the restrictions on plan amendments increasing benefits in sections #cjd7;b77#h77;,d7 of such ,act and #dca7;b77#h77;,d7 of such ,code1 as applied by the amendments made by this section1 shall take effect on the date of enactment of this ,act4 #igjd4 ,special financial assistance program for financially troubled multiemployer plans 7a7 ,appropriation ,section #djje of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acje7 is amended by adding at the end the following3 7i7 7#a7 ,an eighth fund shall be established for special financial assistance to multiemployer pension plans1 as provided under section #dbfb1 and to pay for necessary administrative and operating expenses of the corporation relating to such assistance4 7#b7 ,there is appropriated from the general fund such amounts as are necessary for the costs of providing financial assistance under section #dbfb and necessary administrative and operating expenses of the corporation4 ,the eighth fund established under this subsection shall be credited with amounts from time to time as the ,secretary of the ,treasury1 in conjunction with the ,director of the ,pension ,benefit ,guaranty ,corporation1 determines appropriate1 from the general fund of the ,treasury1 but in no case shall such transfers occur after ,september #cj1 #bjcj4 4 7b7 ,financial assistance authority ,the ,employee ,retirement ,income ,security ,act of #aigd is amended by inserting after section #dbfa of such ,act 7#bi ,u4,s4,c4 #adca7 the following3 #dbfb4 ,special financial assistance by the corporation 7a7 ,special financial assistance 7#a7 ,in general ,the corporation shall provide special financial assistance to an eligible multiemployer plan under this section1 upon the application of a plan sponsor of such a plan for such assistance4 7#b7 ,inapplicability of certain repayment obligation ,a plan receiving special financial assistance pursuant to this section shall not be subject to repayment obligations with respect to such special financial assistance4 7b7 ,eligible multiemployer plans 7#a7 ,in general ,for purposes of this section1 a multiemployer plan is an eligible multiemployer plan if-- 7,a7 the plan is in critical and declining status 7within the meaning of section #cje7;b77#f77 in any plan year beginning in #bjbj through #bjbb2 7,b7 a suspension of benefits has been approved with respect to the plan under section #cje7;e77#i7 as of the date of the enactment of this section2 7,c7 in any plan year beginning in #bjbj through #bjbb1 the plan is certified by the plan actuary to be in critical status 7within the meaning of section #cje7;b77#b771 has a modified funded percentage of less than #dj percent1 and has a ratio of active to inactive participants which is less than #b to #c2 or 7,d7 the plan became insolvent for purposes of section #dah;,e of the ,internal ,revenue ,code of #aihf after ,december #af1 #bjad1 and has remained so insolvent and has not been terminated as of the date of enactment of this section4 7#b7 ,modified funded percentage ,for purposes of paragraph 7#a77;,c71 the term modified funded percentage means the percentage equal to a fraction the numerator of which is current value of plan assets 7as defined in section #c7bf7 of such ,act7 and the denominator of which is current liabilities 7as defined in section #dca7;c77#f77;,d7 of such ,code and section #cjd7;c77#f77;,d7 of such ,act74 7c7 ,applications for special financial assistance ,within #abj days of the date of enactment of this section1 the corporation shall issue regulations or guidance setting forth requirements for special financial assistance applications under this section4 ,in such regulations or guidance1 the corporation shall-- 7#a7 limit the materials required for a special financial assistance application to the minimum necessary to make a determination on the application2 7#b7 specify effective dates for transfers of special financial assistance following approval of an application1 based on the effective date of the supporting actuarial analysis and the date on which the application is submitted2 and 7#c7 provide for an alternate application for special financial assistance under this section1 which may be used by a plan that has been approved for a partition under section #dbcc before the date of enactment of this section4 7d7 ,temporary priority consideration of applications 7#a7 ,in general ,the corporation may specify in regulations or guidance under subsection 7c7 that1 during a period no longer than the first #b years following the date of enactment of this section1 applications may not be filed by an eligible multiemployer plan unless-- 7,a7 the eligible multiemployer plan is insolvent or is likely to become insolvent within #e years of the date of enactment of this section2 7,b7 the corporation projects the eligible multiemployer plan to have a present value of financial assistance payments under section #dbfa that exceeds #a1jjj1jjj1jjj if the special financial assistance is not ordered2 7,c7 the eligible multiemployer plan has implemented benefit suspensions under section #cje7;e77#i7 as of the date of the enactment of this section2 or 7,d7 the corporation determines it appropriate based on other similar circumstances4 7e7 ,actuarial assumptions 7#a7 ,eligibility ,for purposes of determining eligibility for special financial assistance1 the corporation shall accept assumptions incorporated in a multiemployer plan's determination that it is in critical status or critical and declining status 7within the meaning of section #cje7;b77 for certifications of plan status completed before ,january #a1 #bjba1 unless such assumptions are clearly erroneous4 ,for certifications of plan status completed after ,december #ca1 #bjbj1 a plan shall determine whether it is in critical or critical and declining status for purposes of eligibility for special financial assistance by using the assumptions that the plan used in its most recently completed certification of plan status before ,january #a1 #bjba1 unless such assumptions 7excluding the plan's interest rate7 are unreasonable4 7#b7 ,amount of financial assistance ,in determining the amount of special financial assistance in its application1 an eligible multiemployer plan shall-- 7,a7 use the interest rate used by the plan in its most recently completed certification of plan status before ,january #a1 #bjba1 provided that such interest rate may not exceed the interest rate limit2 and 7,b7 for other assumptions1 use the assumptions that the plan used in its most recently completed certification of plan status before ,january #a1 #bjba1 unless such assumptions are unreasonable4 7#c7 ,interest rate limit ,the interest rate limit for purposes of this subsection is the rate specified in section #cjc7;h77#b77;,c77iii7 7disregarding modifications made under clause 7iv7 of such section7 for the month in which the application for special financial assistance is filed by the eligible multiemployer plan or the #c preceding months1 with such specified rate increased by #bjj basis points4 7#d7 ,changes in assumptions ,if a plan determines that use of one or more prior assumptions is unreasonable1 the plan may propose in its application to change such assumptions1 provided that the plan discloses such changes in its application and describes why such assumptions are no longer reasonable4 ,the corporation shall accept such changed assumptions unless it determines the changes are unreasonable1 individually or in the aggregate4 ,the plan may not propose a change to the interest rate otherwise required under this subsection for eligibility or financial assistance amount4 7f7 ,application deadline ,any application by a plan for special financial assistance under this section shall be submitted to the corporation 7and1 in the case of a plan to which section #dcb7k77#a77;,d7 of the ,internal ,revenue ,code of #aihf applies1 to the ,secretary of the ,treasury7 no later than ,december #ca1 #bjbe1 and any revised application for special financial assistance shall be submitted no later than ,december #ca1 #bjbf4 7g7 ,determinations on applications ,a plan's application for special financial assistance under this section that is timely filed in accordance with the regulations or guidance issued under subsection 7c7 shall be deemed approved unless the corporation notifies the plan within #abj days of the filing of the application that the application is incomplete1 any proposed change or assumption is unreasonable1 or the plan is not eligible under this section4 ,such notice shall specify the reasons the plan is ineligible for special financial assistance1 any proposed change or assumption is unreasonable1 or information is needed to complete the application4 ,if a plan is denied assistance under this subsection1 the plan may submit a revised application under this section4 ,any revised application for special financial assistance submitted by a plan shall be deemed approved unless the corporation notifies the plan within #abj days of the filing of the revised application that the application is incomplete1 any proposed change or assumption is unreasonable1 or the plan is not eligible under this section4 ,special financial assistance issued by the corporation shall be effective on a date determined by the corporation1 but no later than #a year after a plan's special financial assistance application is approved by the corporation or deemed approved4 ,the corporation shall not pay any special financial assistance after ,september #cj1 #bjcj4 7h7 ,manner of payment ,the payment made by the corporation to an eligible multiemployer plan under this section shall be made as a single1 lump sum payment4 7i7 ,amount and manner of special financial assistance 7#a7 ,in general ,special financial assistance under this section shall be a transfer of funds in the amount necessary as demonstrated by the plan sponsor on the application for such special financial assistance1 in accordance with the requirements described in subsection 7j74 ,special financial assistance shall be paid to such plan as soon as practicable upon approval of the application by the corporation4 7#b7 ,no cap ,special financial assistance granted by the corporation under this section shall not be capped by the guarantee under #djbb;,a4 7j7 ,determination of amount of special financial assistance 7#a7 ,in general ,the amount of financial assistance provided to a multiemployer plan eligible for financial assistance under this section shall be such amount required for the plan to pay all benefits due during the period beginning on the date of payment of the special financial assistance payment under this section and ending on the last day of the plan year ending in #bjea1 with no reduction in a participant's or beneficiary's accrued benefit as of the date of enactment of this section1 except to the extent of a reduction in accordance with section #cje7;e77#h7 adopted prior to the plan's application for special financial assistance under this section1 and taking into account the reinstatement of benefits required under subsection 7k74 7#b7 ,projections ,the funding projections for purposes of this section shall be performed on a deterministic basis4 7k7 ,reinstatement of suspended benefits ,the ,secretary1 in coordination with the ,secretary of the ,treasury1 shall ensure that an eligible multiemployer plan that receives special financial assistance under this section-- 7#a7 reinstates any benefits that were suspended under section #cje7;e77#i7 or section #dbde7;a7 in accordance with guidance issued by the ,secretary of the ,treasury pursuant to section #dcb7k77#a77;,b7 of the ,internal ,revenue ,code of #aihf1 effective as of the first month in which the effective date for the special financial assistance occurs1 for participants and beneficiaries as of such month2 and 7#b7 provides payments equal to the amount of benefits previously suspended under section #cje7;e77#i7 or #dbde7;a7 to any participants or beneficiaries in pay status as of the effective date of the special financial assistance1 payable1 as determined by the eligible multiemployer plan-- 7,a7 as a lump sum within #c months of such effective date2 or 7,b7 in equal monthly installments over a period of #e years1 commencing within #c months of such effective date1 with no adjustment for interest4 7l7 ,restrictions on the use of special financial assistance ,special financial assistance received under this section and any earnings thereon may be used by an eligible multiemployer plan to make benefit payments and pay plan expenses4 ,special financial assistance and any earnings on such assistance shall be segregated from other plan assets4 ,special financial assistance shall be invested by plans in investment-grade bonds or other investments as permitted by the corporation4 7m7 ,conditions on plans receiving special financial assistance 7#a7 ,in general ,the corporation1 in consultation with the ,secretary of the ,treasury1 may impose1 by regulation or other guidance1 reasonable conditions on an eligible multiemployer plan that receives special financial assistance relating to increases in future accrual rates and any retroactive benefit improvements1 allocation of plan assets1 reductions in employer contribution rates1 diversion of contributions to1 and allocation of expenses to1 other benefit plans1 and withdrawal liability4 7#b7 ,limitation ,the corporation shall not impose conditions on an eligible multiemployer plan as a condition of1 or following receipt of1 special financial assistance under this section relating to-- 7,a7 any prospective reduction in plan benefits 7including benefits that may be adjusted pursuant to section #cje7;e77#h772 7,b7 plan governance1 including selection of1 removal of1 and terms of contracts with1 trustees1 actuaries1 investment managers1 and other service providers2 or 7,c7 any funding rules relating to the plan receiving special financial assistance under this section4 7#c7 ,payment of premiums ,an eligible multiemployer plan receiving special financial assistance under this section shall continue to pay all premiums due under section #djjg for participants and beneficiaries in the plan4 7#d7 ,assistance not considered for certain purposes ,an eligible multiemployer plan that receives special financial assistance shall be deemed to be in critical status within the meaning of section #cje7;b77#b7 until the last plan year ending in #bjea4 7#e7 ,insolvent plans ,an eligible multiemployer plan receiving special financial assistance under this section that subsequently becomes insolvent will be subject to the current rules and guarantee for insolvent plans4 7#f7 ,ineligibility for other assistance ,an eligible multiemployer plan that receives special financial assistance under this section is not eligible to apply for a new suspension of benefits under section #cje7;e77#i77;,g74 7n7 ,coordination with ,secretary of the ,treasury ,in prescribing the application process for eligible multiemployer plans to receive special financial assistance under this section and reviewing applications of such plans1 the corporation shall coordinate with the ,secretary of the ,treasury in the following manner3 7#a7 ,in the case of a plan which has suspended benefits under section #cje7;e77#i7-- 7,a7 in determining whether to approve the application1 the corporation shall consult with the ,secretary of the ,treasury regarding the plan's proposed method of reinstating benefits1 as described in the plan's application and in accordance with guidance issued by the ,secretary of the ,treasury1 and 7,b7 the corporation shall consult with the ,secretary of the ,treasury regarding the amount of special financial assistance needed based on the projected funded status of the plan as of the last day of the plan year ending in #bjea1 whether the plan proposes to repay benefits over #e years or as a lump sum1 as required by subsection 7k77#b71 and any other relevant factors1 as determined by the corporation in consultation with the ,secretary of the ,treasury1 to ensure the amount of assistance is sufficient to meet such requirement and is sufficient to pay benefits as required in subsection 7j77#a74 7#b7 ,in the case of any plan which proposes in its application to change the assumptions used1 as provided in subsection 7e77#d71 the corporation shall consult with the ,secretary of the ,treasury regarding such proposed change in assumptions4 7#c7 ,if the corporation specifies in regulations or guidance that temporary priority consideration is available for plans which are insolvent within the meaning of section #dah;,e of the ,internal ,revenue ,code of #aihf or likely to become so insolvent or for plans which have suspended benefits under section #cje7;e77#i71 or that availability is otherwise based on the funded status of the plan under section #cje1 as permitted by subsection 7d71 the corporation shall consult with the ,secretary of the ,treasury regarding any granting of priority consideration to such plans4 4 7c7 ,premium rate increase ,section #djjf7;a77#c7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acjf7;a77#c77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 in clause 7vi7-- 7i7 by inserting 1 and before ,january #a1 #bjca after ,december #ca1 #bjad12 and 7ii7 by striking or at the end2 7,b7 in clause 7vii7-- 7i7 by moving the margin #b ems to the left2 and 7ii7 in subclause 7,,ii71 by striking the period and inserting 1 or2 and 7,c7 by adding at the end the following3 7viii7 in the case of a multiemployer plan1 for plan years beginning after ,december #ca1 #bjcj1 #eb for each individual who is a participant in such plan during the applicable plan year4 2 and 7#b7 by adding at the end the following3 7,n7 ,for each plan year beginning in a calendar year after #bjca1 there shall be substituted for the dollar amount specified in clause 7viii7 of subparagraph 7,a7 an amount equal to the greater of-- 7i7 the product derived by multiplying such dollar amount by the ratio of-- 7,i7 the national average wage index 7as defined in section #bji7k77#a7 of the ,social ,security ,act7 for the first of the #b calendar years preceding the calendar year in which such plan year begins1 to 7,,ii7 the national average wage index 7as so defined7 for #bjbi2 and 7ii7 such dollar amount for plan years beginning in the preceding calendar year4 ,if the amount determined under this subparagraph is not a multiple of #a1 such product shall be rounded to the nearest multiple of #a4 4 7d7 ,amendments to ,internal ,revenue ,code of #aihf 7#a7 ,in general ,section #dcb7;a7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by striking and at the end of paragraph 7#b77;,b71 7,b7 by striking the period at the end of paragraph 7#c77;,b7 and inserting 1 and1 and 7,c7 by adding at the end the following new paragraph3 7#d7 if the plan is an eligible multiemployer plan which is applying for or receiving special financial assistance under section #dbfb of the ,employee ,retirement ,income ,security ,act of #aigd1 the requirements of subsection 7k7 shall apply to the plan4 4 7#b7 ,plans receiving special financial assistance to be in critical status ,section #dcb7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#g7 ,plans receiving special financial assistance ,if an eligible multiemployer plan receiving special financial assistance under section #dbfb of the ,employee ,retirement ,income ,security ,act of #aigd meets the requirements of subsection 7k77#b71 notwithstanding the preceding paragraphs of this subsection1 the plan shall be deemed to be in critical status for plan years beginning with the plan year in which the effective date for such assistance occurs and ending with the last plan year ending in #bjea4 4 7#c7 ,rules relating to eligible multiemployer plans ,section #dcb of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7k7 ,rules relating to eligible multiemployer plans 7#a7 ,plans applying for special financial assistance ,in the case of an eligible multiemployer plan which applies for special financial assistance under section #dbfb of such ,act-- 7,a7 ,in general ,such application shall be submitted in accordance with the requirements of such section1 including any guidance issued thereunder by the ,pension ,benefit ,guaranty ,corporation4 7,b7 ,reinstatement of suspended benefits ,in the case of a plan for which a suspension of benefits has been approved under subsection 7e77#i71 the application shall describe the manner in which suspended benefits will be reinstated in accordance with paragraph 7#b77;,a7 and guidance issued by the ,secretary if the plan receives special financial assistance4 7,c7 ,amount of financial assistance 7i7 ,in general ,in determining the amount of special financial assistance to be specified in its application1 an eligible multiemployer plan shall-- 7,i7 use the interest rate used by the plan in its most recently completed certification of plan status before ,january #a1 #bjba1 provided that such interest rate does not exceed the interest rate limit1 and 7,,ii7 for other assumptions1 use the assumptions that the plan used in its most recently completed certification of plan status before ,january #a1 #bjba1 unless such assumptions are unreasonable4 7ii7 ,interest rate limit ,for purposes of clause 7i71 the interest rate limit is the rate specified in section #dcj7;h77#b77;,c77iii7 7disregarding modifications made under clause 7iv7 of such section7 for the month in which the application for special financial assistance is filed by the eligible multiemployer plan or the #c preceding months1 with such specified rate increased by #bjj basis points4 7iii7 ,changes in assumptions ,if a plan determines that use of one or more prior assumptions is unreasonable1 the plan may propose in its application to change such assumptions1 provided that the plan discloses such changes in its application and describes why such assumptions are no longer reasonable4 ,the plan may not propose a change to the interest rate otherwise required under this subsection for eligibility or financial assistance amount4 7,d7 ,plans applying for priority consideration ,in the case of a plan applying for special financial assistance under rules providing for temporary priority consideration1 as provided in paragraph 7#d77;,c71 such plan's application shall be submitted to the ,secretary in addition to the ,pension ,benefit ,guaranty ,corporation4 7#b7 ,plans receiving special financial assistance ,in the case of an eligible multiemployer plan receiving special financial assistance under section #dbfb of the ,employee ,retirement ,income ,security ,act of #aigd-- 7,a7 ,reinstatement of suspended benefits ,the plan shall-- 7i7 reinstate any benefits that were suspended under subsection 7e77#i7 or section #dbde7;a7 of the ,employee ,retirement ,income ,security ,act of #aigd1 effective as of the first month in which the effective date for the special financial assistance occurs1 for participants and beneficiaries as of such month1 and 7ii7 provide payments equal to the amount of benefits previously suspended to any participants or beneficiaries in pay status as of the effective date of the special financial assistance1 payable1 as determined by the plan-- 7,i7 as a lump sum within #c months of such effective date2 or 7,,ii7 in equal monthly installments over a period of #e years1 commencing within #c months of such effective date1 with no adjustment for interest4 7,b7 ,restrictions on the use of special financial assistance ,special financial assistance received by the plan may be used to make benefit payments and pay plan expenses4 ,such assistance shall be segregated from other plan assets1 and shall be invested by the plan in investment-grade bonds or other investments as permitted by regulations or other guidance issued by the ,pension ,benefit ,guaranty ,corporation4 7,c7 ,conditions on plans receiving special financial assistance 7i7 ,in general ,the ,pension ,benefit ,guaranty ,corporation1 in consultation with the ,secretary1 may impose1 by regulation or other guidance1 reasonable conditions on an eligible multiemployer plan receiving special financial assistance relating to increases in future accrual rates and any retroactive benefit improvements1 allocation of plan assets1 reductions in employer contribution rates1 diversion of contributions and allocation of expenses to other benefit plans1 and withdrawal liability4 7ii7 ,limitation ,the ,pension ,benefit ,guaranty ,corporation shall not impose conditions on an eligible multiemployer plan as a condition of1 or following receipt of1 special financial assistance relating to-- 7,i7 any prospective reduction in plan benefits 7including benefits that may be adjusted pursuant to subsection 7e77#h771 7,,ii7 plan governance1 including selection of1 removal of1 and terms of contracts with1 trustees1 actuaries1 investment managers1 and other service providers1 or 7,,iii7 any funding rules relating to the plan4 7,d7 ,assistance disregarded for certain purposes 7i7 ,funding standards ,special financial assistance received by the plan shall not be taken into account for determining contributions required under section #dca4 7ii7 ,insolvent plans ,if the plan becomes insolvent within the meaning of section #dah;,e after receiving special financial assistance1 the plan shall be subject to all rules applicable to insolvent plans4 7,e7 ,ineligibility for suspension of benefits ,the plan shall not be eligible to apply for a new suspension of benefits under subsection 7e77#i77;,g74 7#c7 ,eligible multiemployer plan 7,a7 ,in general ,for purposes of this section1 a multiemployer plan is an eligible multiemployer plan if-- 7i7 the plan is in critical and declining status in any plan year beginning in #bjbj through #bjbb1 7ii7 a suspension of benefits has been approved with respect to the plan under subsection 7e77#i7 as of the date of the enactment of this subsection2 7iii7 in any plan year beginning in #bjbj through #bjbb1 the plan is certified by the plan actuary to be in critical status1 has a modified funded percentage of less than #dj percent1 and has a ratio of active to inactive participants which is less than #b to #c1 or 7iv7 the plan became insolvent within the meaning of section #dah;,e after ,december #af1 #bjad1 and has remained so insolvent and has not been terminated as of the date of enactment of this subsection4 7,b7 ,modified funded percentage ,for purposes of subparagraph 7,a77iii71 the term modified funded percentage means the percentage equal to a fraction the numerator of which is current value of plan assets 7as defined in section #c7bf7 of the ,employee ,retirement ,income ,security ,act of #aigd7 and the denominator of which is current liabilities 7as defined in section #dca7;c77#f77;,d774 7#d7 ,coordination with ,pension ,benefit ,guaranty ,corporation ,in prescribing the application process for eligible multiemployer plans to receive special financial assistance under section #dbfb of the ,employee ,retirement ,income ,security ,act of #aigd and reviewing applications of such plans1 the ,pension ,benefit ,guaranty ,corporation shall coordinate with the ,secretary in the following manner3 7,a7 ,in the case of a plan which has suspended benefits under subsection 7e77#i7-- 7i7 in determining whether to approve the application1 such corporation shall consult with the ,secretary regarding the plan's proposed method of reinstating benefits1 as described in the plan's application and in accordance with guidance issued by the ,secretary1 and 7ii7 such corporation shall consult with the ,secretary regarding the amount of special financial assistance needed based on the projected funded status of the plan as of the last day of the plan year ending in #bjea1 whether the plan proposes to repay benefits over #e years or as a lump sum1 as required by paragraph 7#b77;,a77ii71 and any other relevant factors1 as determined by such corporation in consultation with the ,secretary1 to ensure the amount of assistance is sufficient to meet such requirement and is sufficient to pay benefits as required in section #dbfb7;j77#a7 of such ,act4 7,b7 ,in the case of any plan which proposes in its application to change the assumptions used1 as provided in paragraph 7#a77;,c77iii71 such corporation shall consult with the ,secretary regarding such proposed change in assumptions4 7,c7 ,if such corporation specifies in regulations or guidance that temporary priority consideration is available for plans which are insolvent within the meaning of section #dah;,e or likely to become so insolvent or for plans which have suspended benefits under subsection 7e77#i71 or that availability is otherwise based on the funded status of the plan under this section1 as permitted by section #dbfb7;d7 of such ,act1 such corporation shall consult with the ,secretary regarding any granting of priority consideration to such plans4 4 #igje4 ,extended amortization for single employer plans 7a7 #ae-year amortization under the ,internal ,revenue ,code of #aihf ,section #dcj7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#h7 #ae-year amortization ,with respect to plan years beginning after ,december #ca1 #bjba 7or1 at the election of the plan sponsor1 plan years beginning after ,december #ca1 #bjah1 ,december #ca1 #bjai1 or ,december #ca1 #bjbj7-- 7,a7 the shortfall amortization bases for all plan years preceding the first plan year beginning after ,december #ca1 #bjba 7or after whichever earlier date is elected pursuant to this paragraph71 and all shortfall amortization installments determined with respect to such bases1 shall be reduced to zero1 and 7,b7 subparagraphs 7,a7 and 7,b7 of paragraph 7#b7 shall each be applied by substituting #ae-plan-year period for #g-plan-year period4 4 7b7 #ae-year amortization under the ,employee ,retirement ,income ,security ,act of #aigd ,section #cjc7;c7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajhc7;c77 is amended by adding at the end the following new paragraph3 7#h7 #ae-year amortization ,with respect to plan years beginning after ,december #ca1 #bjba 7or1 at the election of the plan sponsor1 plan years beginning after ,december #ca1 #bjah1 ,december #ca1 #bjai1 or ,december #ca1 #bjbj7-- 7,a7 the shortfall amortization bases for all plan years preceding the first plan year beginning after ,december #ca1 #bjba 7or after whichever earlier date is elected pursuant to this paragraph71 and all shortfall amortization installments determined with respect to such bases1 shall be reduced to zero1 and 7,b7 subparagraphs 7,a7 and 7,b7 of paragraph 7#b7 shall each be applied by substituting #ae-plan-year period for #g-plan-year period4 4 7c7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjah4 #igjf4 ,extension of pension funding stabilization percentages for single employer plans 7a7 ,amendment to ,internal ,revenue ,code of #aihf 7#a7 ,in general ,the table contained in subclause 7,,ii7 of section #dcj7;h77#b77;,c77iv7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 ,if the calendar year is3,the applicable minimum percentage is3,the applicable maximum percentage is3,any year in the period starting in #bjab and ending in #bjaiijaaj;,any year in the period starting in #bjbj and ending in #bjbeieajebjbfijaajbjbgheaaebjbhhjabjbjb igeabe;,after #bjbigjacj4 4 7#b7 ,floor on #be-year averages ,subclause 7,i7 of section #dcj7;h77#b77;,c77iv7 of such ,code is amended by adding at the end the following3 ,notwithstanding anything in this subclause1 if the average of the first1 second1 or third segment rate for any #be-year period is less than #e percent1 such average shall be deemed to be #e percent44 7b7 ,amendments to ,employee ,retirement ,income ,security ,act of #aigd 7#a7 ,in general ,the table contained in subclause 7,,ii7 of section #cjc7;h77#b77;,c77iv7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajhc7;h77#b77;,c77iv77,,ii77 is amended to read as follows3 ,if the calendar year is3,the applicable minimum percentage is3,the applicable maximum percentage is3,any year in the period starting in #bjab and ending in #bjaiijaaj;,any year in the period starting in #bjbj and ending in #bjbeieajebjbfijaajbjbgheaaebjbhhjabjbjb igeabe;,after #bjbigjacj4 4 7#b7 ,floor on #be-year averages ,subclause 7,i7 of section #cjc7;h77#b77;,c77iv7 of such ,act 7#bi ,u4,s4,c4 #ajhc7;h77#b77;,c77iv77,i77 is amended by adding at the end the following3 ,notwithstanding anything in this subclause1 if the average of the first1 second1 or third segment rate for any #be-year period is less than #e percent1 such average shall be deemed to be #e percent44 7#c7 ,conforming amendments 7,a7 ,in general ,section #aja7;f77#b77;,d7 of such ,act 7#bi ,u4,s4,c4 #ajba7;f77#b77;,d77 is amended-- 7i7 in clause 7i7 by striking and the ,bipartisan ,budget ,act of #bjae both places it appears and inserting 1 the ,bipartisan ,budget ,act of #bjae1 and the ,american ,rescue ,plan ,act of #bjba1 and 7ii7 in clause 7ii7 by striking #bjbc and inserting #bjbi4 7,b7 ,statements ,the ,secretary of ,labor shall modify the statements required under subclauses 7,i7 and 7,,ii7 of section #aja7;f77#b77;,d77i7 of such ,act to conform to the amendments made by this section4 7c7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply with respect to plan years beginning after ,december #ca1 #bjai4 7#b7 ,election not to apply ,a plan sponsor may elect not to have the amendments made by this section apply to any plan year beginning before ,january #a1 #bjbb1 either 7as specified in the election7-- 7,a7 for all purposes for which such amendments apply1 or 7,b7 solely for purposes of determining the adjusted funding target attainment percentage under sections #dcf of the ,internal ,revenue ,code of #aihf and #bjf7;g7 of the ,employee ,retirement ,income ,security ,act of #aigd for such plan year4 ,a plan shall not be treated as failing to meet the requirements of sections #bjd7;g7 of such ,act and #daa7;d77#f7 of such ,code solely by reason of an election under this paragraph4 #igjg4 ,modification of special rules for minimum funding standards for community newspaper plans 7a7 ,amendment to ,internal ,revenue ,code of #aihf ,subsection 7m7 of section #dcj of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7m7 ,special rules for community newspaper plans 7#a7 ,in general ,an eligible newspaper plan sponsor of a plan under which no participant has had the participant's accrued benefit increased 7whether because of service or compensation7 after ,april #b1 #bjai1 may elect to have the alternative standards described in paragraph 7#d7 apply to such plan4 7#b7 ,eligible newspaper plan sponsor ,the term eligible newspaper plan sponsor means the plan sponsor of-- 7,a7 any community newspaper plan1 or 7,b7 any other plan sponsored1 as of ,april #b1 #bjai1 by a member of the same controlled group of a plan sponsor of a community newspaper plan if such member is in the trade or business of publishing #a or more newspapers4 7#c7 ,election ,an election under paragraph 7#a7 shall be made at such time and in such manner as prescribed by the ,secretary4 ,such election1 once made with respect to a plan year1 shall apply to all subsequent plan years unless revoked with the consent of the ,secretary4 7#d7 ,alternative minimum funding standards ,the alternative standards described in this paragraph are the following3 7,a7 ,interest rates 7i7 ,in general ,notwithstanding subsection 7h77#b77;,c7 and except as provided in clause 7ii71 the first1 second1 and third segment rates in effect for any month for purposes of this section shall be #h percent4 7ii7 ,new benefit accruals ,notwithstanding subsection 7h77#b71 for purposes of determining the funding target and normal cost of a plan for any plan year1 the present value of any benefits accrued or earned under the plan for a plan year with respect to which an election under paragraph 7#a7 is in effect shall be determined on the basis of the ,united ,states ,treasury obligation yield curve for the day that is the valuation date of such plan for such plan year4 7iii7 ,united ,states ,treasury obligation yield curve ,for purposes of this subsection1 the term ,united ,states ,treasury obligation yield curve means1 with respect to any day1 a yield curve which shall be prescribed by the ,secretary for such day on interest-bearing obligations of the ,united ,states4 7,b7 ,shortfall amortization base 7i7 ,previous shortfall amortization bases ,the shortfall amortization bases determined under subsection 7c77#c7 for all plan years preceding the first plan year to which the election under paragraph 7#a7 applies 7and all shortfall amortization installments determined with respect to such bases7 shall be reduced to zero under rules similar to the rules of subsection 7c77#f74 7ii7 ,new shortfall amortization base ,notwithstanding subsection 7c77#c71 the shortfall amortization base for the first plan year to which the election under paragraph 7#a7 applies shall be the funding shortfall of such plan for such plan year 7determined using the interest rates as modified under subparagraph 7,a774 7,c7 ,determination of shortfall amortization installments 7i7 #cj-year period ,subparagraphs 7,a7 and 7,b7 of subsection 7c77#b7 shall be applied by substituting #cj-plan-year for #g-plan-year each place it appears4 7ii7 ,no special election ,the election under subparagraph 7,d7 of subsection 7c77#b7 shall not apply to any plan year to which the election under paragraph 7#a7 applies4 7,d7 ,exemption from at-risk treatment ,subsection 7i7 shall not apply4 7#e7 ,community newspaper plan ,for purposes of this subsection-- 7,a7 ,in general ,the term community newspaper plan means any plan to which this section applies maintained as of ,december #ca1 #bjah1 by an employer which-- 7i7 maintains the plan on behalf of participants and beneficiaries with respect to employment in the trade or business of publishing #a or more newspapers which were published by the employer at any time during the #aa-year period ending on ,december #bj1 #bjai1 7ii7 7,i7 is not a company the stock of which is publicly traded 7on a stock exchange or in an over-the-counter market71 and is not controlled1 directly or indirectly1 by such a company1 or 7,,ii7 is controlled1 directly or indirectly1 during the entire #cj-year period ending on ,december #bj1 #bjai1 by individuals who are members of the same family1 and does not publish or distribute a daily newspaper that is carrier-distributed in printed form in more than #e ,states1 and 7iii7 is controlled1 directly or indirectly-- 7,i7 by #a or more persons residing primarily in a ,state in which the community newspaper has been published on newsprint or carrier-distributed1 7,,ii7 during the entire #cj-year period ending on ,december #bj1 #bjai1 by individuals who are members of the same family1 7,,iii7 by #a or more trusts1 the sole trustees of which are persons described in subclause 7,i7 or 7,,ii71 or 7,,iv7 by a combination of persons described in subclause 7,i71 7,,ii71 or 7,,iii74 7,b7 ,newspaper ,the term newspaper does not include any newspaper 7determined without regard to this subparagraph7 to which any of the following apply3 7i7 ,is not in general circulation4 7ii7 ,is published 7on newsprint or electronically7 less frequently than #c times per week4 7iii7 ,has not ever been regularly published on newsprint4 7iv7 ,does not have a bona fide list of paid subscribers4 7,c7 ,control ,a person shall be treated as controlled by another person if such other person possesses1 directly or indirectly1 the power to direct or cause the direction and management of such person 7including the power to elect a majority of the members of the board of directors of such person7 through the ownership of voting securities4 7#f7 ,controlled group ,for purposes of this subsection1 the term controlled group means all persons treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad as of ,december #bj1 #bjai4 4 7b7 ,amendment to ,employee ,retirement ,income ,security ,act of #aigd ,subsection 7m7 of section #cjc of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajhc7m77 is amended to read as follows3 7m7 ,special rules for community newspaper plans 7#a7 ,in general ,an eligible newspaper plan sponsor of a plan under which no participant has had the participant's accrued benefit increased 7whether because of service or compensation7 after ,april #b1 #bjai1 may elect to have the alternative standards described in paragraph 7#d7 apply to such plan4 7#b7 ,eligible newspaper plan sponsor ,the term eligible newspaper plan sponsor means the plan sponsor of-- 7,a7 any community newspaper plan1 or 7,b7 any other plan sponsored1 as of ,april #b1 #bjai1 by a member of the same controlled group of a plan sponsor of a community newspaper plan if such member is in the trade or business of publishing #a or more newspapers4 7#c7 ,election ,an election under paragraph 7#a7 shall be made at such time and in such manner as prescribed by the ,secretary of the ,treasury4 ,such election1 once made with respect to a plan year1 shall apply to all subsequent plan years unless revoked with the consent of the ,secretary of the ,treasury4 7#d7 ,alternative minimum funding standards ,the alternative standards described in this paragraph are the following3 7,a7 ,interest rates 7i7 ,in general ,notwithstanding subsection 7h77#b77;,c7 and except as provided in clause 7ii71 the first1 second1 and third segment rates in effect for any month for purposes of this section shall be #h percent4 7ii7 ,new benefit accruals ,notwithstanding subsection 7h77#b71 for purposes of determining the funding target and normal cost of a plan for any plan year1 the present value of any benefits accrued or earned under the plan for a plan year with respect to which an election under paragraph 7#a7 is in effect shall be determined on the basis of the ,united ,states ,treasury obligation yield curve for the day that is the valuation date of such plan for such plan year4 7iii7 ,united ,states ,treasury obligation yield curve ,for purposes of this subsection1 the term ,united ,states ,treasury obligation yield curve means1 with respect to any day1 a yield curve which shall be prescribed by the ,secretary of the ,treasury for such day on interest-bearing obligations of the ,united ,states4 7,b7 ,shortfall amortization base 7i7 ,previous shortfall amortization bases ,the shortfall amortization bases determined under subsection 7c77#c7 for all plan years preceding the first plan year to which the election under paragraph 7#a7 applies 7and all shortfall amortization installments determined with respect to such bases7 shall be reduced to zero under rules similar to the rules of subsection 7c77#f74 7ii7 ,new shortfall amortization base ,notwithstanding subsection 7c77#c71 the shortfall amortization base for the first plan year to which the election under paragraph 7#a7 applies shall be the funding shortfall of such plan for such plan year 7determined using the interest rates as modified under subparagraph 7,a774 7,c7 ,determination of shortfall amortization installments 7i7 #cj-year period ,subparagraphs 7,a7 and 7,b7 of subsection 7c77#b7 shall be applied by substituting #cj-plan-year for #g-plan-year each place it appears4 7ii7 ,no special election ,the election under subparagraph 7,d7 of subsection 7c77#b7 shall not apply to any plan year to which the election under paragraph 7#a7 applies4 7,d7 ,exemption from at-risk treatment ,subsection 7i7 shall not apply4 7#e7 ,community newspaper plan ,for purposes of this subsection-- 7,a7 ,in general ,the term community newspaper plan means a plan to which this section applies maintained as of ,december #ca1 #bjah1 by an employer which-- 7i7 maintains the plan on behalf of participants and beneficiaries with respect to employment in the trade or business of publishing #a or more newspapers which were published by the employer at any time during the #aa-year period ending on ,december #bj1 #bjai1 7ii7 7,i7 is not a company the stock of which is publicly traded 7on a stock exchange or in an over-the-counter market71 and is not controlled1 directly or indirectly1 by such a company1 or 7,,ii7 is controlled1 directly1 or indirectly1 during the entire #cj-year period ending on ,december #bj1 #bjai1 by individuals who are members of the same family1 and does not publish or distribute a daily newspaper that is carrier-distributed in printed form in more than #e ,states1 and 7iii7 is controlled1 directly1 or indirectly-- 7,i7 by #a or more persons residing primarily in a ,state in which the community newspaper has been published on newsprint or carrier-distributed1 7,,ii7 during the entire #cj-year period ending on ,december #bj1 #bjai1 by individuals who are members of the same family1 7,,iii7 by #a or more trusts1 the sole trustees of which are persons described in subclause 7,i7 or 7,,ii71 or 7,,iv7 by a combination of persons described in subclause 7,i71 7,,ii71 or 7,,iii74 7,b7 ,newspaper ,the term newspaper does not include any newspaper 7determined without regard to this subparagraph7 to which any of the following apply3 7i7 ,is not in general circulation4 7ii7 ,is published 7on newsprint or electronically7 less frequently than #c times per week4 7iii7 ,has not ever been regularly published on newsprint4 7iv7 ,does not have a bona fide list of paid subscribers4 7,c7 ,control ,a person shall be treated as controlled by another person if such other person possesses1 directly or indirectly1 the power to direct or cause the direction and management of such person 7including the power to elect a majority of the members of the board of directors of such person7 through the ownership of voting securities4 7#f7 ,controlled group ,for purposes of this subsection1 the term controlled group means all persons treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad of the ,internal ,revenue ,code of #aihf as of ,december #bj1 #bjai4 7#g7 ,effect on premium rate calculation ,in the case of a plan for which an election is made to apply the alternative standards described in paragraph 7#c71 the additional premium under section #djjf7;a77#c77;,e7 shall be determined as if such election had not been made4 4 7c7 ,effective date ,the amendments made by this section shall apply to plan years ending after ,december #ca1 #bjag4 #igjh4 ,expansion of limitation on excessive employee remuneration ,paragraph 7#c7 of section #afb7m7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating subparagraph 7,c7 as subparagraph 7,d71 7#b7 by striking or at the end of subparagraph 7,b71 7#c7 by inserting after subparagraph 7,b7 the following new subparagraph3 7,c7 in the case of taxable years beginning after ,december #ca1 #bjbf1 such employee is among the #e highest compensated employees for the taxable year other than any individual described in subparagraph 7,a7 or 7,b71 or 1 and 7#d7 by striking employee in subparagraph 7,d71 as so redesignated1 and inserting employee described in subparagraph 7,a7 or 7,b74 ,i ,child care for workers #ihja4 ,child care assistance 7a7 ,appropriation 7#a7 ,in general ,section #dah7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fah7;a77#c77 is amended to read as follows3 7#c7 ,appropriation ,for grants under this section1 there are appropriated #c1eej1jjj1jjj for each fiscal year1 of which-- 7,a7 #c1cge1jjj1jjj shall be available for grants to ,states2 7,b7 #ajj1jjj1jjj shall be available for grants to ,indian tribes and tribal organizations2 and 7,c7 #ge1jjj1jjj shall be available for grants to territories4 4 7#b7 ,conforming amendment ,section #dah7;a77#b77;,a7 of such ,act 7#db ,u4,s4,c4 #fah7;a77#b77;,a77 is amended by striking paragraph 7#c71 and remaining after the reservation described in paragraph 7#d7 and and inserting paragraph 7#c77;,a714 7b7 ,modification of ,state match requirement for funding increases in fiscal years #bjba and #bjbb ,with respect to the amounts made available by section #dah7;a77#c7 of the ,social ,security ,act for each of fiscal years #bjba and #bjbb1 section #dah7;a77#b77;,c7 of such ,act shall be applied and administered with respect to any ,state that is entitled to receive the entire amount that would be allotted to the ,state under section #dah7;a77#b77;,b7 of such ,act for the fiscal year in the manner authorized for fiscal year #bjbj1 as if the ,federal medical assistance percentage for the ,state for the fiscal year were #ajj percent4 7c7 ,funding for the territories ,section #dah7;a77#d7 of such ,act 7#db ,u4,s4,c4 #fah7;a77#d77 is amended to read as follows3 7#d7 ,territories 7,a7 ,grants ,the ,secretary shall use the amounts made available by paragraph 7#c77;,c7 to make grants to the territories under this paragraph4 7,b7 ,allotments ,the amount described in subparagraph 7,a7 shall be allotted among the territories in proportion to their respective needs4 7,c7 ,redistribution ,the #ast sentence of clause 7i7 and clause 7ii7 of paragraph 7#b77;,d7 shall apply with respect to the amounts allotted to the territories under this paragraph1 except that the #bnd sentence of paragraph 7#b77;,d7 shall not apply and the amounts allotted to the territories that are available for redistribution for a fiscal year shall be redistributed to each territory that applies for the additional amounts1 to the extent that the ,secretary determines that the territory will be able to use the additional amounts to provide child care assistance1 in an amount that bears the same ratio to the amount so available for redistribution as the amount allotted to the territory for the fiscal year bears to the total amount allotted to all the territories receiving redistributed funds under this paragraph for the fiscal year4 7,d7 ,inapplicability of payment limitation ,section #aajh7;a7 shall not apply with respect to any amount paid under this paragraph4 7,e7 ,territory ,in this paragraph1 the term territory means the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 4 ,j ,medicaid #ihaa4 ,mandatory coverage of ,,covid-#ai vaccines and administration and treatment under ,medicaid 7a7 ,coverage 7#a7 ,in general ,section #aije7;a77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77#d77 is amended by striking the semicolon at the end and inserting 2 and 7,e7 during the period beginning on the date of the enactment of the ,american ,rescue ,plan ,act of #bjba and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 a ,,covid-#ai vaccine and administration of the vaccine2 and 7,f7 during the period beginning on the date of the enactment of the ,american ,rescue ,plan ,act of #bjba and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 without regard to the requirements of section #aijb7;a77#aj77;,b7 7relating to comparability71 in the case of an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state plan 7or waiver of such plan724 7#b7 ,making ,,covid-#ai vaccine available to additional eligibility groups and treatment available to certain uninsured ,section #aijb7;a77#aj7 of such ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77 is amended in the matter following subparagraph 7,g7-- 7,a7 by striking and to other conditions which may complicate pregnancy1 7,,viii7 and inserting 1 medical assistance for services related to other conditions which may complicate pregnancy1 and medical assistance for vaccines described in section #aije7;a77#d77;,e7 and the administration of such vaccines during the period described in such section1 7,,viii72 7,b7 by inserting and medical assistance for vaccines described in section #aije7;a77#d77;,e7 and the administration of such vaccines during the period described in such section after 7described in subsection 7z77#b772 7,c7 by inserting and medical assistance for vaccines described in section #aije7;a77#d77;,e7 and the administration of such vaccines during the period described in such section after described in subsection 7k77#a72 7,d7 by inserting and medical assistance for vaccines described in section #aije7;a77#d77;,e7 and the administration of such vaccines during the period described in such section after family planning setting2 7,e7 by striking and any visit described in section #aiaf7;a77#b77;,g7 that is furnished during any such portion and inserting 1 any service described in section #aiaf7;a77#b77;,g7 that is furnished during any such portion1 any vaccine described in section #aije7;a77#d77;,e7 7and the administration of such vaccine7 that is furnished during any such portion1 and testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 in the case of an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state plan 7or waiver of such plan72 and 7,f7 by striking the semicolon at the end and inserting 1 and 7,,xix7 medical assistance shall be made available during the period described in section #aije7;a77#d77;,e7 for vaccines described in such section and the administration of such vaccines1 for any individual who is eligible for and receiving medical assistance under the ,state plan or under a waiver of such plan 7other than an individual who is eligible for medical assistance consisting only of payment of premiums pursuant to subparagraph 7,e7 or 7,f7 or section #aicc71 notwithstanding any provision of this title or waiver under section #aaae impacting such individual's eligibility for medical assistance under such plan or waiver to coverage for a limited type of benefits and services that would not otherwise include coverage of a ,,covid-#ai vaccine and its administration24 7#c7 ,prohibition of cost sharing 7,a7 ,in general ,subsections 7a77#b7 and 7b77#b7 of section #aiaf of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo7 are each amended-- 7i7 in subparagraph 7,f71 by striking or at the end2 7ii7 in subparagraph 7,g71 by striking 2 and2 and 7iii7 by adding at the end the following subparagraphs3 7,h7 during the period beginning on the date of the enactment of this subparagraph and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 a ,,covid-#ai vaccine and the administration of such vaccine 7for any individual eligible for medical assistance for such vaccine 7and administration772 or 7,i7 during the period beginning on the date of the enactment of this subparagraph and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 in the case of an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period during which such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state plan 7or waiver of such plan72 and 4 7,b7 ,application to alternative cost sharing ,section #aiaf;,a7b77#c77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo-#a7;b77#c77;,b77 is amended-- 7i7 in clause 7xi71 by striking any visit and inserting any service2 and 7ii7 by adding at the end the following clauses3 7xii7 ,during the period beginning on the date of the enactment of this clause and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 a ,,covid-#ai vaccine and the administration of such vaccine 7for any individual eligible for medical assistance for such vaccine 7and administration774 7xiii7 ,during the period beginning on the date of the enactment of this clause and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 in the case of an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period during which such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state plan 7or waiver of such plan74 4 7#d7 ,inclusion in the ,medicaid drug rebate program of covered outpatient drugs used for ,,covid-#ai treatment 7,a7 ,in general ,the requirements of section #aibg of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7 shall apply to any drug or biological product to which subparagraph 7,f7 of section #aije7;a77#d7 of such ,act1 as added by paragraph 7#a71 applies or to which the subclause 7,,xviii7 in the matter following subparagraph 7,g7 of section #aijb7;a77#aj7 of such ,act1 as added by paragraph 7#b71 applies that is-- 7i7 furnished as medical assistance in accordance with section #aijb7;a77#aj77;,a7 of such ,act and such subparagraph 7,f7 or subclause 7,,xviii7 and section #aijb7;a77#aj77;,a7 of such ,act1 as applicable1 for the treatment1 or prevention1 of ,,covid-#ai1 as described in such subparagraph or subclause1 respectively2 and 7ii7 a covered outpatient drug 7as defined in section #aibg7k7 of such ,act1 except that1 in applying paragraph 7#b77;,a7 of such section to a drug to which such subparagraph 7,f7 or such subclause 7,,xviii7 applies1 such drug shall be deemed a prescribed drug for purposes of section #aije7;a77#ab7 of such ,act74 7,b7 ,conforming amendment ,section #aibg7;d77#g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;d77#g77 is amended by adding at the end the following new subparagraph3 7,e7 ,drugs and biological products to which section #aije7;a77#d77;,f7 and subclause 7,,xviii7 in the matter following subparagraph 7,g7 of section #aijb7;a77#aj7 apply that are furnished as medical assistance in accordance with such section or clause1 respectively1 for the treatment or prevention1 of ,,covid-#ai1 as described in such subparagraph or subclause1 respectively1 and section #aijb7;a77#aj77;,a74 4 7#e7 ,alternative ,benefit ,plans ,section #aicg7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#g7;b77 is amended by adding at the end the following new paragraph3 7#h7 ,,covid-#ai vaccines1 testing1 and treatment ,notwithstanding the previous provisions of this section1 a ,state may not provide for medical assistance through enrollment of an individual with benchmark coverage or benchmark-equivalent coverage under this section unless1 during the period beginning on the date of the enactment of the ,american ,rescue ,plan ,act of #bjba and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 such coverage includes 7and does not impose any deduction1 cost sharing1 or similar charge for7-- 7,a7 ,,covid-#ai vaccines and administration of the vaccines2 and 7,b7 testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 in the case of such an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state plan 7or waiver of such plan74 4 7b7 ,temporary increase in ,federal payments for coverage and administration of ,,covid-#ai vaccines ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7 is amended-- 7#a7 in subsection 7b71 by striking and 7ff7 and inserting 7ff71 and 7hh72 7#b7 in subsection 7ff71 in the matter preceding paragraph 7#a71 by inserting 1 subject to subsection 7hh7 after or 7z77#b7 and 7#c7 by adding at the end the following new subsection3 7hh7 ,temporary increased ,,fmap for medical assistance for coverage and administration of ,,covid-#ai vaccines 7#a7 ,in general ,notwithstanding any other provision of this title1 during the period described in paragraph 7#b71 the ,federal medical assistance percentage for a ,state1 with respect to amounts expended by the ,state for medical assistance for a vaccine described in subsection 7a77#d77;,e7 7and the administration of such a vaccine71 shall be equal to #ajj percent4 7#b7 ,period described ,the period described in this paragraph is the period that-- 7,a7 begins on the first day of the first quarter beginning after the date of the enactment of this subsection2 and 7,b7 ends on the last day of the first quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b74 7#c7 ,exclusion of expenditures from territorial caps ,any payment made to a territory for expenditures for medical assistance under subsection 7a77#d77;,e7 that are subject to the ,federal medical assistance percentage specified under paragraph 7#a7 shall not be taken into account for purposes of applying payment limits under subsections 7f7 and 7g7 of section #aajh4 4 #ihab4 ,modifications to certain coverage under ,medicaid for pregnant and postpartum women 7a7 ,state option ,section #aijb7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e77 is amended by adding at the end the following new paragraph3 7#af7 ,extending certain coverage for pregnant and postpartum women 7,a7 ,in general ,at the option of the ,state1 the ,state plan 7or waiver of such ,state plan7 may provide1 that an individual who1 while pregnant1 is eligible for and has received medical assistance under the ,state plan approved under this title 7or a waiver of such plan7 7including during a period of retroactive eligibility under subsection 7a77#cd77 shall1 in addition to remaining eligible under paragraph 7#e7 for all pregnancy-related and postpartum medical assistance available under the ,state plan 7or waiver7 through the last day of the month in which the #fj-;day period 7beginning on the last day of her pregnancy7 ends1 remain eligible under the ,state plan 7or waiver7 for medical assistance for the period beginning on the first day occurring after the end of such #fj-;day period and ending on the last day of the month in which the #ab-month period 7beginning on the last day of her pregnancy7 ends4 7,b7 ,full benefits during pregnancy and throughout the #ab-month postpartum period ,the medical assistance provided for a pregnant or postpartum individual by a ,state making an election under this paragraph1 without regard to the basis on which the individual is eligible for medical assistance under the ,state plan 7or waiver71 shall-- 7i7 include all items and services covered under the ,state plan 7or waiver7 that are not less in amount1 duration1 or scope1 or are determined by the ,secretary to be substantially equivalent1 to the medical assistance available for an individual described in subsection 7a77#aj77;,a77i72 and 7ii7 be provided for the individual while pregnant and during the #ab-month period that begins on the last day of the individual's pregnancy and ends on the last day of the month in which such #ab-month period ends4 7,c7 ,coverage under ,,chip ,a ,state making an election under this paragraph that covers under title ,,xxi child health assistance for targeted low-income children who are pregnant or targeted low-income pregnant women1 as applicable1 shall also make the election under section #bajg7;e77#a77;,j7 of such title4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply with respect to ,state elections made under paragraph 7#af7 of section #aijb7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e771 as added by subsection 7a71 during the #e-year period beginning on the #ast day of the #ast fiscal year quarter that begins one year after the date of the enactment of this ,act4 #ihac4 ,state option to provide qualifying community-based mobile crisis intervention services ,title ,,xix of the ,social ,security ,act is amended by adding after section #aidf 7#db ,u4,s4,c4 #acifw-#e7 the following new section3 #aidg4 ,state option to provide qualifying community-based mobile crisis intervention services 7a7 ,in general ,notwithstanding section #aijb7;a77#a7 7relating to ,statewideness71 section #aijb7;a77#aj77;,b7 7relating to comparability71 section #aijb7;a77#bc77;,a7 7relating to freedom of choice of providers71 or section #aijb7;a77#bg7 7relating to provider agreements71 a ,state may1 during the #e-year period beginning on the first day of the first fiscal year quarter that begins on or after the date that is #a year after the date of the enactment of this section1 provide medical assistance for qualifying community-based mobile crisis intervention services4 7b7 ,qualifying community-based mobile crisis intervention services defined ,for purposes of this section1 the term qualifying community-based mobile crisis intervention services means1 with respect to a ,state1 items and services for which medical assistance is available under the ,state plan under this title or a waiver of such plan1 that are-- 7#a7 furnished to an individual otherwise eligible for medical assistance under the ,state plan 7or waiver of such plan7 who is-- 7,a7 outside of a hospital or other facility setting2 and 7,b7 experiencing a mental health or substance use disorder crisis2 7#b7 furnished by a multidisciplinary mobile crisis team-- 7,a7 that includes at least #a behavioral health care professional who is capable of conducting an assessment of the individual1 in accordance with the professional's permitted scope of practice under ,state law1 and other professionals or paraprofessionals with appropriate expertise in behavioral health or mental health crisis response1 including nurses1 social workers1 peer support specialists1 and others1 as designated by the ,state through a ,state plan amendment 7or waiver of such plan72 7,b7 whose members are trained in trauma-informed care1 de-escalation strategies1 and harm reduction2 7,c7 that is able to respond in a timely manner and1 where appropriate1 provide-- 7i7 screening and assessment2 7ii7 stabilization and de-escalation2 and 7iii7 coordination with1 and referrals to1 health1 social1 and other services and supports as needed1 and health services as needed2 7,d7 that maintains relationships with relevant community partners1 including medical and behavioral health providers1 primary care providers1 community health centers1 crisis respite centers1 and managed care organizations 7if applicable72 and 7,e7 that maintains the privacy and confidentiality of patient information consistent with ,federal and ,state requirements2 and 7#c7 available #bd hours per day1 every day of the year4 7c7 ,payments ,notwithstanding section #aije7;b7 or #aije7;ff7 and subject to subsections 7y7 and 7z7 of section #aije1 during each of the first #ab fiscal quarters occurring during the period described in subsection 7a7 that a ,state meets the requirements described in subsection 7d71 the ,federal medical assistance percentage applicable to amounts expended by the ,state for medical assistance for qualifying community-based mobile crisis intervention services furnished during such quarter shall be equal to #he percent4 ,in no case shall the application of the previous sentence result in the ,federal medical assistance percentage applicable to amounts expended by a ,state for medical assistance for such qualifying community-based mobile crisis intervention services furnished during a quarter being less than the ,federal medical assistance percentage that would apply to such amounts expended by the ,state for such services furnished during such quarter without application of the previous sentence4 7d7 ,requirements ,the requirements described in this subsection are the following3 7#a7 ,the ,state demonstrates1 to the satisfaction of the ,secretary that it will be able to support the provision of qualifying community-based mobile crisis intervention services that meet the conditions specified in subsection 7b74 7#b7 ,the ,state provides assurances satisfactory to the ,secretary that-- 7,a7 any additional ,federal funds received by the ,state for qualifying community-based mobile crisis intervention services provided under this section that are attributable to the increased ,federal medical assistance percentage under subection 7c7 will be used to supplement1 and not supplant1 the level of ,state funds expended for such services for the fiscal year preceding the first fiscal quarter occurring during the period described in subsection 7a72 7,b7 if the ,state made qualifying community-based mobile crisis intervention services available in a region of the ,state in such fiscal year1 the ,state will continue to make such services available in such region under this section during each month occurring during the period described in subsection 7a7 for which the ,federal medical assistance percentage under subsection 7c7 is applicable with respect to the ,state4 7e7 ,funding for ,state planning grants ,there is appropriated1 out of any funds in the ,treasury not otherwise appropriated1 #ae1jjj1jjj to the ,secretary for purposes of implementing1 administering1 and making planning grants to ,states as soon as practicable for purposes of developing a ,state plan amendment or section #aaae1 #aiae7;b71 or #aiae7;c7 waiver request 7or an amendment to such a waiver7 to provide qualifying community-based mobile crisis intervention services under this section1 to remain available until expended4 4 #ihad4 ,temporary increase in ,,fmap for medical assistance under ,state ,medicaid plans which begin to expend amounts for certain mandatory individuals ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d71 as amended by section #ihaa of this subtitle1 is further amended-- 7#a7 in subsection 7b71 in the first sentence1 by striking and 7hh7 and inserting 7hh71 and 7ii72 7#b7 in subsection 7ff71 by striking subject to subsection 7hh7 and inserting subject to subsections 7hh7 and 7ii72 and 7#c7 by adding at the end the following new subsection3 7ii7 ,temporary increase in ,,fmap for medical assistance under ,state ,medicaid plans which begin to expend amounts for certain mandatory individuals 7#a7 ,in general ,for each quarter occurring during the #h-quarter period beginning with the first calendar quarter during which a qualifying ,state 7as defined in paragraph 7#c77 expends amounts for all individuals described in section #aijb7;a77#aj77;,a77i77,,viii7 under the ,state plan 7or waiver of such plan71 the ,federal medical assistance percentage determined under subsection 7b7 for such ,state shall1 after application of any increase1 if applicable1 under section #fjjh of the ,families ,first ,coronavirus ,response ,act1 be increased by #e percentage points1 except for any quarter 7and each subsequent quarter7 during such period during which the ,state ceases to provide medical assistance to any such individual under the ,state plan 7or waiver of such plan74 7#b7 ,special application rules ,any increase described in paragraph 7#a7 7or payment made for expenditures on medical assistance that are subject to such increase7-- 7,a7 shall not apply with respect to disproportionate share hospital payments described in section #aibc2 7,b7 shall not be taken into account in calculating the enhanced ,,fmap of a ,state under section #baje2 7,c7 shall not be taken into account for purposes of part ,a1 ,d1 or ,e of title ,,iv2 and 7,d7 shall not be taken into account for purposes of applying payment limits under subsections 7f7 and 7g7 of section #aajh4 7#c7 ,definition ,for purposes of this subsection1 the term qualifying ,state means a ,state which has not expended amounts for all individuals described in section #aijb7;a77#aj77;,a77i77,,viii7 before the date of the enactment of this subsection4 4 #ihae4 ,extension of #ajj percent ,federal medical assistance percentage to ,urban ,indian ,health ,organizations and ,native ,hawaiian ,health ,care ,systems ,section #aije7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7b77 is amended by inserting after 7as defined in section #d of the ,indian ,health ,care ,improvement ,act7 the following3 2 for the #h fiscal year quarters beginning with the first fiscal year quarter beginning after the date of the enactment of the ,american ,rescue ,plan ,act of #bjba1 the ,federal medical assistance percentage shall also be #ajj per centum with respect to amounts expended as medical assistance for services which are received through an ,urban ,indian organization 7as defined in paragraph 7#bi7 of section #d of the ,indian ,health ,care ,improvement ,act7 that has a grant or contract with the ,indian ,health ,service under title ,v of such ,act2 and1 for such #h fiscal year quarters1 the ,federal medical assistance percentage shall also be #ajj per centum with respect to amounts expended as medical assistance for services which are received through a ,native ,hawaiian ,health ,center 7as defined in section #ab7d7 of the ,native ,hawaiian ,health ,care ,improvement ,act7 or a qualified entity 7as defined in section #f7;b7 of such ,act7 that has a grant or contract with the ,papa ,ola ,lokahi under section #h of such ,act4 #ihaf4 ,sunset of limit on maximum rebate amount for single source drugs and innovator multiple source drugs ,section #aibg7;c77#b77;,d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;c77#b77;,d77 is amended by inserting after ,december #ca1 #bjji1 the following3 and before ,january #a1 #bjbd14 #ihag4 ,additional support for ,medicaid home and community-based services during the ,,covid-#ai emergency 7a7 ,increased ,,fmap 7#a7 ,in general ,notwithstanding section #aije7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7b77 or section #aije7;ff71 in the case of a ,state that meets the ,,hcbs program requirements under subsection 7b71 the ,federal medical assistance percentage determined for the ,state under section #aije7;b7 of such ,act 7or1 if applicable1 under section #aije7;ff77 and1 if applicable1 increased under subsection 7y71 7z71 7aa71 or 7ii7 of section #aije of such ,act 7#db ,u4,s4,c4 #acif;d71 section #aiae7k7 of such ,act 7#db ,u4,s4,c4 #acifn7k771 or section #fjjh7;a7 of the ,families ,first ,coronavirus ,response ,act 7,public ,law #aaf-abg71 shall be increased by #aj percentage points with respect to expenditures of the ,state under the ,state ,medicaid program for home and community-based services 7as defined in paragraph 7#b77;,b77 that are provided during the ,,hcbs program improvement period 7as defined in paragraph 7#b77;,a774 ,in no case may the application of the previous sentence result in the ,federal medical assistance percentage determined for a ,state being more than #ie percent with respect to such expenditures4 ,any payment made to ,puerto ,rico1 the ,virgin ,islands1 ,guam1 the ,northern ,mariana ,islands1 or ,american ,samoa for expenditures on medical assistance that are subject to the ,federal medical assistance percentage increase specified under the first sentence of this paragraph shall not be taken into account for purposes of applying payment limits under subsections 7f7 and 7g7 of section #aajh of the ,social ,security ,act 7#db ,u4,s4,c4 #acjh74 7#b7 ,definitions ,in this section3 7,a7 ,,hcbs program improvement period ,the term ,,hcbs program improvement period means1 with respect to a ,state1 the period-- 7i7 beginning on ,april #a1 #bjba2 and 7ii7 ending on ,march #ca1 #bjbb4 7,b7 ,home and community-based services ,the term home and community-based services means any of the following3 7i7 ,home health care services authorized under paragraph 7#g7 of section #aije7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a774 7ii7 ,personal care services authorized under paragraph 7#bd7 of such section4 7iii7 ,,pace services authorized under paragraph 7#bf7 of such section4 7iv7 ,home and community-based services authorized under subsections 7b71 7c71 7i71 7j71 and 7k7 of section #aiae of such ,act 7#db ,u4,s4,c4 #acifn71 such services authorized under a waiver under section #aaae of such ,act 7#db ,u4,s4,c4 #acae71 and such services through coverage authorized under section #aicg of such ,act 7#db ,u4,s4,c4 #acifu-#g74 7v7 ,case management services authorized under section #aije7;a77#ai7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77#ai77 and section #aiae7;g7 of such ,act 7#db ,u4,s4,c4 #acifn7g774 7vi7 ,rehabilitative services1 including those related to behavioral health1 described in section #aije7;a77#ac7 of such ,act 7#db ,u4,s4,c4 #acif;d7a77#ac774 7vii7 ,such other services specified by the ,secretary of ,health and ,human ,services4 7,c7 ,eligible individual ,the term eligible individual means an individual who is eligible for and enrolled for medical assistance under a ,state ,medicaid program and includes an individual who becomes eligible for medical assistance under a ,state ,medicaid program when removed from a waiting list4 7,d7 ,medicaid program ,the term ,medicaid program means1 with respect to a ,state1 the ,state program under title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq47 7including any waiver or demonstration under such title or under section #aaae of such ,act 7#db ,u4,s4,c4 #acae7 relating to such title74 7,e7 ,state ,the term ,state has the meaning given such term for purposes of title ,,xix of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq474 7b7 ,state requirements for ,,fmap increase ,as conditions for receipt of the increase under subsection 7a7 to the ,federal medical assistance percentage determined for a ,state1 the ,state shall meet each of the following requirements 7referred to in subsection 7a7 as the ,,hcbs program requirements73 7#a7 ,supplement1 not supplant ,the ,state shall use the ,federal funds attributable to the increase under subsection 7a7 to supplement1 and not supplant1 the level of ,state funds expended for home and community-based services for eligible individuals through programs in effect as of ,april #a1 #bjba4 7#b7 ,required implementation of certain activities ,the ,state shall implement1 or supplement the implementation of1 one or more activities to enhance1 expand1 or strengthen home and community-based services under the ,state ,medicaid program4 #ihah4 ,funding for ,state strike teams for resident and employee safety in nursing facilities ,section #aiai of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr7 is amended by adding at the end the following new subsection3 7k7 ,funding for ,state strike teams ,in addition to amounts otherwise available1 there is appropriated to the ,secretary1 out of any monies in the ,treasury not otherwise appropriated1 #bej1jjj1jjj1 to remain available until expended1 for purposes of allocating such amount among the ,states 7including the ,district of ,columbia and each territory of the ,united ,states7 for such a ,state to establish and implement a strike team that will be deployed to a nursing facility in the ,state with diagnosed or suspected cases of ,,covid-#ai among residents or staff for the purposes of assisting with clinical care1 infection control1 or staffing during the emergency period described in section #aace7;g77#a77;,b7 and the #a-year period immediately following the end of such emergency period4 4 #ihai4 ,special rule for the period of a declared public health emergency related to coronavirus 7a7 ,in general ,section #aibc7;f77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#d7;f77#c77 is amended-- 7#a7 in subparagraph 7,a71 by striking subparagraph 7,e7 and inserting subparagraphs 7,e7 and 7,f7 2 and 7#b7 by adding at the end the following new subparagraph3 7,f7 ,allotments during the ,coronavirus ,temporary ,medicaid ,,fmap ,increase 7i7 ,in general ,notwithstanding any other provision of this subsection1 for any fiscal year for which the ,federal medical assistance percentage applicable to expenditures under this section is increased pursuant to section #fjjh of the ,families ,first ,coronavirus ,response ,act1 the ,secretary shall recalculate the annual ,,dsh allotment1 including the ,,dsh allotment specified under paragraph 7#f77;,a77vi71 to ensure that the total ,,dsh payments 7including both ,federal and ,state shares7 that a ,state may make related to a fiscal year is equal to the total ,,dsh payments that the ,state could have made for such fiscal year without such increase to the ,federal medical assistance percentage4 7ii7 ,no application to allotments beginning after ,,covid-#ai emergency period ,the ,,dsh allotment for any ,state for the first fiscal year beginning after the end of the emergency period described in section #aace7;g77#a77;,b7 or any succeeding fiscal year shall be determined under this paragraph without regard to the ,,dsh allotments determined under clause 7i74 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall take effect and apply as if included in the enactment of the ,families ,first ,coronavirus ,response ,act 7,public ,law #aaf-abg74 ,k ,children's ,health ,insurance ,program #ihba4 ,mandatory coverage of ,,covid-#ai vaccines and administration and treatment under ,,chip 7a7 ,coverage 7#a7 ,in general ,section #bajc7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7c77 is amended by adding at the end the following paragraph3 7#aa7 ,required coverage of ,,covid-#ai vaccines and treatment ,regardless of the type of coverage elected by a ,state under subsection 7a71 the child health assistance provided for a targeted low-income child1 and1 in the case of a ,state that elects to provide pregnancy-related assistance pursuant to section #baab1 the pregnancy-related assistance provided for a targeted low-income pregnant woman 7as such terms are defined for purposes of such section71 shall include coverage1 during the period beginning on the date of the enactment of this paragraph and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in section #aace7;g77#a77;,b71 of-- 7,a7 a ,,covid-#ai vaccine 7and the administration of the vaccine72 and 7,b7 testing and treatments for ,,covid-#ai1 including specialized equipment and therapies 7including preventive therapies71 and1 in the case of an individual who is diagnosed with or presumed to have ,,covid-#ai1 during the period during which such individual has 7or is presumed to have7 ,,covid-#ai1 the treatment of a condition that may seriously complicate the treatment of ,,covid-#ai1 if otherwise covered under the ,state child health plan 7or waiver of such plan74 4 7#b7 ,prohibition of cost sharing ,section #bajc7;e77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7e77#b771 as amended by section #fjjd7;b77#c7 of the ,families ,first ,coronavirus ,response ,act1 is amended-- 7,a7 in the paragraph header1 by inserting a ,,covid-#ai vaccine1 ,,covid-#ai treatment1 before or pregnancy-related assistance2 and 7,b7 by striking visits described in section #aiaf7;a77#b77;,g71 or and inserting services described in section #aiaf7;a77#b77;,g71 vaccines described in section #aiaf7;a77#b77;,h7 administered during the period described in such section 7and the administration of such vaccines71 testing or treatments described in section #aiaf7;a77#b77;,i7 furnished during the period described in such section1 or4 7b7 ,temporary increase in ,federal payments for coverage and administration of ,,covid-#ai vaccines ,section #baje7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;ee7c77 is amended by adding at the end the following new paragraph3 7#ab7 ,temporary enhanced payment for coverage and administration of ,,covid-#ai vaccines ,during the period described in section #aije7;hh77#b71 notwithstanding subsection 7b71 the enhanced ,,fmap for a ,state1 with respect to payments under subsection 7a7 for expenditures under the ,state child health plan 7or a waiver of such plan7 for a vaccine described in section #aije7;a77#d77;,e7 7and the administration of such a vaccine71 shall be equal to #ajj percent4 4 7c7 ,adjustment of ,,chip allotments ,section #bajd7m7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;dd7m77 is amended-- 7#a7 in paragraph 7#b77;,b71 in the matter preceding clause 7i71 by striking paragraphs 7#e7 and 7#g7 and inserting paragraphs 7#e71 7#g71 and 7#ab72 and 7#b7 by adding at the end the following new paragraph3 7#ab7 ,adjusting allotments to account for increased ,federal payments for coverage and administration of ,,covid-#ai vaccines ,if a ,state1 commonwealth1 or territory receives payment for a fiscal year 7beginning with fiscal year #bjba7 under subsection 7a7 of section #baje for expenditures that are subject to the enhanced ,,fmap specified under subsection 7c77#ab7 of such section1 the amount of the allotment determined for the ,state1 commonwealth1 or territory under this subsection-- 7,a7 for such fiscal year shall be increased by the projected expenditures for such year by the ,state1 commonwealth1 or territory under the ,state child health plan 7or a waiver of such plan7 for vaccines described in section #aije7;a77#d77;,e7 7and the administration of such vaccines72 and 7,b7 once actual expenditures are available in the subsequent fiscal year1 the fiscal year allotment that was adjusted by the amount described in subparagraph 7,a7 shall be adjusted on the basis of the difference between-- 7i7 such projected amount of expenditures described in subparagraph 7,a7 for such fiscal year described in such subparagraph by the ,state1 commonwealth1 or territory2 and 7ii7 the actual amount of expenditures for such fiscal year described in subparagraph 7,a7 by the ,state1 commonwealth1 or territory under the ,state child health plan 7or waiver of such plan7 for vaccines described in section #aije7;a77#d77;,e7 7and the administration of such vaccines74 4 #ihbb4 ,modifications to certain coverage under ,,chip for pregnant and postpartum women 7a7 ,modifications to coverage 7#a7 ,in general ,section #bajg7;e77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77 is amended-- 7,a7 by redesignating subparagraphs 7,j7 through 7,s7 as subparagraphs 7,k7 through 7,t71 respectively2 and 7,b7 by inserting after subparagraph 7,i7 the following new subparagraph3 7,j7 ,paragraphs 7#e7 and 7#af7 of section #aijb7;e7 7relating to the ,state option to provide medical assistance consisting of full benefits during pregnancy and throughout the #ab-month postpartum period under title ,,xix71 if the ,state provides child health assistance for targeted low-income children who are pregnant or to targeted low-income pregnant women and the ,state has elected to apply such paragraph 7#af7 with respect to pregnant women under title ,,xix1 the provision of assistance under the ,state child health plan or waiver for targeted low-income children or targeted low-income pregnant women during pregnancy and the #ab-month postpartum period shall be required and not at the option of the ,state and shall include coverage of all items or services provided to a targeted low-income child or targeted low-income pregnant woman 7as applicable7 under the ,state child health plan or waiver74 4 7#b7 ,optional coverage of targeted low-income pregnant women ,section #baab7;d77#b77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acigll7d77#b77;,a77 is amended by inserting after #fj-;day period the following3 1 or1 in the case that subparagraph 7,a7 of section #aijb7;e77#af7 applies to the ,state child health plan 7or waiver of such plan71 pursuant to section #bajg7;e77#a71 the #ab-month period14 7b7 ,effective date ,the amendments made by subsection 7a71 shall apply with respect to ,state elections made under paragraph 7#af7 of section #aijb7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e771 as added by section #ihab7;a7 of subtitle ,j of this title1 during the #e-year period beginning on the #ast day of the #ast fiscal year quarter that begins one year after the date of the enactment of this ,act4 ,l ,medicare #ihca4 ,floor on the ,medicare area wage index for hospitals in all-urban ,states 7a7 ,in general ,section #ahhf7;d77#c77;,e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d77#c77;,e77 is amended-- 7#a7 in clause 7i71 in the first sentence1 by striking or 7iii7 and inserting 1 7iii71 or 7iv72 and 7#b7 by adding at the end the following new clause3 7iv7 ,floor on area wage index for hospitals in all-urban ,states 7,i7 ,in general ,for discharges occurring on or after ,october #a1 #bjba1 the area wage index applicable under this subparagraph to any hospital in an all-urban ,state 7as defined in subclause 7,,iv77 may not be less than the minimum area wage index for the fiscal year for hospitals in that ,state1 as established under subclause 7,,ii74 7,,ii7 ,minimum area wage index ,for purposes of subclause 7,i71 the ,secretary shall establish a minimum area wage index for a fiscal year for hospitals in each all-urban ,state using the methodology described in section #dab4fd7;h77#d77vi7 of title #db1 ,code of ,federal ,regulations1 as in effect for fiscal year #bjah4 7,,iii7 ,waiving budget neutrality ,pursuant to the fifth sentence of clause 7i71 this clause shall not be applied in a budget neutral manner4 7,,iv7 ,all-urban ,state defined ,in this clause1 the term all-urban ,state means a ,state in which there are no rural areas 7as defined in paragraph 7#b77;,d77 or a ,state in which there are no hospitals classified as rural under this section4 4 7b7 ,waiving budget neutrality ,section #ahhf7;d77#c77;,e77i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d77#c77;,e77i77 is amended1 in the fifth sentence-- 7#a7 by striking and the amendments and inserting 1 the amendments2 and 7#b7 by inserting 1 and the amendments made by section #ihca7;a7 of the ,american ,rescue ,plan ,act of #bjba after ,care ,act4 #ihcb4 ,secretarial authority to temporarily waive or modify application of certain ,medicare requirements with respect to ambulance services furnished during certain emergency periods 7a7 ,waiver authority ,section #aace7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;b77 is amended-- 7#a7 in the first sentence-- 7,a7 in paragraph 7#g71 by striking and at the end2 7,b7 in paragraph 7#h71 by striking the period at the end and inserting 2 and2 and 7,c7 by inserting after paragraph 7#h7 the following new paragraph3 7#i7 any requirement under section #ahfa7s77#g7 or section #ahcd7l7 that an ambulance service include the transport of an individual to the extent necessary to allow payment for ground ambulance services furnished in response to a #iaa call 7or the equivalent in areas without a #iaa call system7 in cases in which an individual would have been transported to a destination permitted under ,medicare regulations 7as described in section #daj4dj to title #db1 ,code of ,federal ,regulations 7or successor regulations77 but such transport did not occur as a result of community-wide emergency medical service 7,,ems7 protocols due to the public health emergency described in subsection 7g77#a77;,b74 2 and 7#b7 in the flush matter at the end1 by adding at the end the following3 ,ground ambulance services for which payment is made pursuant to paragraph 7#i7 shall be paid at the base rate that would have been paid under the fee schedule established under #ahcd7l7 7excluding any mileage payment7 if the individual had been so transported and1 with respect to ambulance services furnished by a critical access hospital or an entity described in paragraph 7#h7 of such section1 at the amount that otherwise would be paid under such paragraph44 7b7 ,emergency period exception ,section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b77 is amended1 in the matter preceding clause 7i71 by striking subsection 7b77#h7 and inserting paragraphs 7#h7 and 7#i7 of subsection 7b74 #ihcc4 ,funding for ,office of ,inspector ,general ,in addition to amounts otherwise available1 there is appropriated to the inspector general of the ,department of ,health and ,human ,services for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1 to remain available until expended1 for oversight of activities supported with funds appropriated to the ,department of ,health and ,human ,services to prevent1 prepare for1 and respond to coronavirus #bjai or ,,covid-#ai1 domestically or internationally4 ,m ,coronavirus ,state and ,local ,fiscal ,recovery ,funds #iija4 ,coronavirus ,state and ,local ,fiscal ,recovery ,funds 7a7 ,in general ,title ,,vi of the ,social ,security ,act 7#db ,u4,s4,c4 #hja et seq47 is amended by adding at the end the following3 #fjb4 ,coronavirus ,state ,fiscal ,recovery ,fund 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated-- 7#a7 #bai1hjj1jjj1jjj1 to remain available through ,december #ca1 #bjbd1 for making payments under this section to ,states1 territories1 and ,tribal governments to mitigate the fiscal effects stemming from the public health emergency with respect to the ,coronavirus ,disease 7,,covid-#ai72 and 7#b7 #ej1jjj1jjj1 to remain available until expended1 for the costs of the ,secretary for administration of the funds established under this title4 7b7 ,authority to make payments 7#a7 ,payments to territories 7,a7 ,in general ,the ,secretary shall reserve #d1ejj1jjj1jjj of the amount appropriated under subsection 7a77#a7 to make payments to the territories4 7,b7 ,allocation ,of the amount reserved under subparagraph 7,a7-- 7i7 #ej percent of such amount shall be allocated by the ,secretary equally to each territory2 and 7ii7 #ej percent of such amount shall be allocated by the ,secretary as an additional amount to each territory in an amount which bears the same proportion to #a_/b of the total amount reserved under subparagraph 7,a7 as the population of the territory bears to the total population of all such territories4 7,c7 ,payment ,the ,secretary shall pay each territory the total of the amounts allocated for the territory under subparagraph 7,b7 in accordance with paragraph 7#f74 7#b7 ,payments to ,tribal governments 7,a7 ,in general ,the ,secretary shall reserve #bj1jjj1jjj1jjj of the amount appropriated under subsection 7a77#a7 to make payments to ,tribal governments4 7,b7 ,allocation ,of the amount reserved under subparagraph 7,a7-- 7i7 #a1jjj1jjj1jjj shall be allocated by the ,secretary equally among each of the ,tribal governments2 and 7ii7 #ai1jjj1jjj1jjj shall be allocated by the ,secretary to the ,tribal governments in a manner determined by the ,secretary4 7,c7 ,payment ,the ,secretary shall pay each ,tribal government the total of the amounts allocated for the ,tribal government under subparagraph 7,b7 in accordance with paragraph 7#f74 7#c7 ,payments to each of the #ej ,states and the ,district of ,columbia 7,a7 ,in general ,the ,secretary shall reserve #aie1cjj1jjj1jjj of the amount appropriated under subsection 7a77#a7 to make payments to each of the #ej ,states and the ,district of ,columbia4 7,b7 ,allocations ,of the amount reserved under subparagraph 7,a7-- 7i7 #be1ejj1jjj1jjj of such amount shall be allocated by the ,secretary equally among each of the #ej ,states and the ,district of ,columbia2 7ii7 an amount equal to #a1bej1jjj1jjj less the amount allocated for the ,district of ,columbia pursuant to section #fja7;c77#f7 shall be allocated by the ,secretary as an additional amount to the ,district of ,columbia2 and 7iii7 an amount equal to the remainder of the amount reserved under subparagraph 7,a7 after the application of clauses 7i7 and 7ii7 of this subparagraph shall be allocated by the ,secretary as an additional amount to each of the #ej ,states and the ,district of ,columbia in an amount which bears the same proportion to such remainder as the average estimated number of seasonally-adjusted unemployed individuals 7as measured by the ,bureau of ,labor ,statistics ,local ,area ,unemployment ,statistics program7 in the ,state or ,district of ,columbia over the #c-month period ending with ,december #bjbj bears to the average estimated number of seasonally-adjusted unemployed individuals in all of the #ej ,states and the ,district of ,columbia over the same period4 7,c7 ,payment 7i7 ,in general ,subject to clause 7ii71 the ,secretary shall pay each of the #ej ,states and the ,district of ,columbia1 from the amount reserved under subparagraph 7,a71 the total of the amounts allocated for the ,state and ,district of ,columbia under subparagraph 7,b7 in accordance with paragraph 7#f74 7ii7 ,minimum payment requirement 7,i7 ,in general ,the sum of-- 7aa7 the total amounts allocated for #a of the #ej ,states or the ,district of ,columbia under subparagraph 7,b7 7as determined without regard to this clause72 and 7bb7 the amounts allocated under section #fjc to the ,state 7for distribution by the ,state to nonentitlement units of local government in the ,state7 and to metropolitan cities and counties in the ,state2 shall not be less than the amount allocated to the ,state or ,district of ,columbia for fiscal year #bjbj under section #fja1 including any amount paid directly to a unit of local government in the ,state under such section4 7,,ii7 ,pro rata adjustment ,the ,secretary shall adjust on a pro rata basis the amount of the allocations for each of the #ej ,states and the ,district of ,columbia determined under subparagraph 7,b77iii7 7without regard to this clause7 to the extent necessary to comply with the requirement of subclause 7,i74 7#d7 ,pro rata adjustment authority ,the amounts otherwise determined for allocation and payment under paragraphs 7#a71 7#b71 and 7#c7 may be adjusted by the ,secretary on a pro rata basis to the extent necessary to ensure that all available funds are allocated to ,states1 territories1 and ,tribal governments in accordance with the requirements specified in each such paragraph 7as applicable74 7#e7 ,population data ,for purposes of determining allocations for a territory under this section1 the population of the territory shall be determined based on the most recent data available from the ,bureau of the ,census4 7#f7 ,timing 7,a7 ,states and territories 7i7 ,in general ,to the extent practicable1 subject to clause 7ii71 with respect to each ,state and territory allocated a payment under this subsection1 the ,secretary shall make the payment required for the ,state or territory not later than #fj days after the date on which the certification required under subsection 7d77#a7 is provided to the ,secretary4 7ii7 ,authority to split payment 7,i7 ,in general ,the ,secretary shall have the authority to withhold payment of up to #ej percent of the amount allocated to each ,state and territory 7other than payment of the amount allocated under paragraph 7#c77;,b77ii7 to the ,district of ,columbia7 for a period of up to #ab months from the date on which the ,state or territory provides the certification required under subsection 7d77#a74 ,the ,secretary shall exercise such authority with respect to a ,state or territory based on the unemployment rate in the ,state or territory as of such date4 7,,ii7 ,payment of withheld amount ,before paying to a ,state or territory the remainder of an amount allocated to the ,state or territory 7subject to subclause 7,,iii77 that has been withheld by the ,secretary under subclause 7,i71 the ,secretary shall require the ,state or territory to submit a second certification under subsection 7d77#a71 in addition to such other information as the ,secretary may require4 7,,iii7 ,recovery of amounts subject to recoupment ,if a ,state or territory is required under subsection 7e7 to repay funds for failing to comply with subsection 7c71 the ,secretary may reduce the amount otherwise payable to the ,state or territory under subclause 7,,ii7 by the amount that the ,state or territory would otherwise be required to repay under such subsection 7e74 7,b7 ,tribal governments ,to the extent practicable1 with respect to each ,tribal government for which an amount is allocated under this subsection1 the ,secretary shall make the payment required for the ,tribal government not later than #fj days after the date of enactment of this section4 7,c7 ,initial payment to district of columbia ,the ,secretary shall pay the amount allocated under paragraph 7#c77;,b77ii7 to the ,district of ,columbia not later than #ae days after the date of enactment of this section4 7c7 ,requirements 7#a7 ,use of funds ,subject to paragraph 7#b71 and except as provided in paragraph 7#c71 a ,state1 territory1 or ,tribal government shall only use the funds provided under a payment made under this section1 or transferred pursuant to section #fjc7;c77#d71 to cover costs incurred by the ,state1 territory1 or ,tribal government1 by ,december #ca1 #bjbd-- 7,a7 to respond to the public health emergency with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 or its negative economic impacts1 including assistance to households1 small businesses1 and nonprofits1 or aid to impacted industries such as tourism1 travel1 and hospitality2 7,b7 to respond to workers performing essential work during the ,,covid-#ai public health emergency by providing premium pay to eligible workers of the ,state1 territory1 or ,tribal government that are performing such essential work1 or by providing grants to eligible employers that have eligible workers who perform essential work2 7,c7 for the provision of government services to the extent of the reduction in revenue of such ,state1 territory1 or ,tribal government due to the ,,covid-#ai public health emergency relative to revenues collected in the most recent full fiscal year of the ,state1 territory1 or ,tribal government prior to the emergency2 or 7,d7 to make necessary investments in water1 sewer1 or broadband infrastructure4 7#b7 ,further restriction on use of funds 7,a7 ,in general ,a ,state or territory shall not use the funds provided under this section or transferred pursuant to section #fjc7;c77#d7 to either directly or indirectly offset a reduction in the net tax revenue of such ,state or territory resulting from a change in law1 regulation1 or administrative interpretation during the covered period that reduces any tax 7by providing for a reduction in a rate1 a rebate1 a deduction1 a credit1 or otherwise7 or delays the imposition of any tax or tax increase4 7,b7 ,pension funds ,no ,state or territory may use funds made available under this section for deposit into any pension fund4 7#c7 ,transfer authority ,a ,state1 territory1 or ,tribal government receiving a payment from funds made available under this section may transfer funds to a private nonprofit organization 7as that term is defined in paragraph 7#ag7 of section #dja of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacfj7ag771 a ,tribal organization 7as that term is defined in section #d of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecjd771 a public benefit corporation involved in the transportation of passengers or cargo1 or a special-purpose unit of ,state or local government4 7d7 ,certifications and reports 7#a7 ,in general ,in order for a ,state or territory to receive a payment under this section1 or a transfer of funds under section #fjc7;c77#d71 the ,state or territory shall provide the ,secretary with a certification1 signed by an authorized officer of such ,state or territory1 that such ,state or territory requires the payment or transfer to carry out the activities specified in subsection 7c7 of this section and will use any payment under this section1 or transfer of funds under section #fjc7;c77#d71 in compliance with subsection 7c7 of this section4 7#b7 ,reporting ,any ,state1 territory1 or ,tribal government receiving a payment under this section shall provide to the ,secretary periodic reports providing a detailed accounting of-- 7,a7 the uses of funds by such ,state1 territory1 or ,tribal government1 including1 in the case of a ,state or a territory1 all modifications to the ,state's or territory's tax revenue sources during the covered period2 and 7,b7 such other information as the ,secretary may require for the administration of this section4 7e7 ,recoupment ,any ,state1 territory1 or ,tribal government that has failed to comply with subsection 7c7 shall be required to repay to the ,secretary an amount equal to the amount of funds used in violation of such subsection1 provided that1 in the case of a violation of subsection 7c77#b77;,a71 the amount the ,state or territory shall be required to repay shall be lesser of-- 7#a7 the amount of the applicable reduction to net tax revenue attributable to such violation2 and 7#b7 the amount of funds received by such ,state or territory pursuant to a payment made under this section or a transfer made under section #fjc7;c77#d74 7f7 ,regulations ,the ,secretary shall have the authority to issue such regulations as may be necessary or appropriate to carry out this section4 7g7 ,definitions ,in this section3 7#a7 ,covered period ,the term covered period means1 with respect to a ,state1 territory1 or ,tribal government1 the period that-- 7,a7 begins on ,march #c1 #bjba2 and 7,b7 ends on the last day of the fiscal year of such ,state1 territory1 or ,tribal government in which all funds received by the ,state1 territory1 or ,tribal government from a payment made under this section or a transfer made under section #fjc7;c77#d7 have been expended or returned to1 or recovered by1 the ,secretary4 7#b7 ,eligible workers ,the term eligible workers means those workers needed to maintain continuity of operations of essential critical infrastructure sectors and additional sectors as each ,governor of a ,state or territory1 or each ,tribal government1 may designate as critical to protect the health and well-being of the residents of their ,state1 territory1 or ,tribal government4 7#c7 ,premium pay ,the term premium pay means an amount of up to #ac per hour that is paid to an eligible worker1 in addition to wages or remuneration the eligible worker otherwise receives1 for all work performed by the eligible worker during the ,,covid-#ai public health emergency4 ,such amount may not exceed #be1jjj with respect to any single eligible worker4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#e7 ,state ,the term ,state means each of the #ej ,states and the ,district of ,columbia4 7#f7 ,territory ,the term territory means the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 the ,commonwealth of the ,northern ,mariana ,islands1 and ,american ,samoa4 7#g7 ,tribal government ,the term ,tribal ,government means the recognized governing body of any ,indian or ,alaska ,native tribe1 band1 nation1 pueblo1 village1 community1 component band1 or component reservation1 individually identified 7including parenthetically7 in the list published most recently as of the date of enactment of this ,act pursuant to section #ajd of the ,federally ,recognized ,indian ,tribe ,list ,act of #aiid 7#be ,u4,s4,c4 #eaca74 #fjc4 ,coronavirus ,local ,fiscal ,recovery ,fund 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #acj1bjj1jjj1jjj1 to remain available through ,december #ca1 #bjbd1 for making payments under this section to metropolitan cities1 nonentitlement units of local government1 and counties to mitigate the fiscal effects stemming from the public health emergency with respect to the ,coronavirus ,disease 7,,covid-#ai74 7b7 ,authority to make payments 7#a7 ,metropolitan cities 7,a7 ,in general ,of the amount appropriated under subsection 7a71 the ,secretary shall reserve #de1egj1jjj1jjj to make payments to metropolitan cities4 7,b7 ,allocation and payment ,from the amount reserved under subparagraph 7,a71 the ,secretary shall allocate and1 in accordance with paragraph 7#g71 pay to each metropolitan city an amount determined for the metropolitan city consistent with the formula under section #ajf7;b7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjf7;b771 except that1 in applying such formula1 the ,secretary shall substitute all metropolitan cities for all metropolitan areas each place it appears4 7#b7 ,nonentitlement units of local government 7,a7 ,in general ,of the amount appropriated under subsection 7a71 the ,secretary shall reserve #ai1ecj1jjj1jjj to make payments to ,states for distribution by the ,state to nonentitlement units of local government in the ,state4 7,b7 ,allocation and payment ,from the amount reserved under subparagraph 7,a71 the ,secretary shall allocate and1 in accordance with paragraph 7#g71 pay to each ,state an amount which bears the same proportion to such reserved amount as the total population of all areas that are non-metropolitan cities in the ,state bears to the total population of all areas that are non-metropolitan cities in all such ,states4 7,c7 ,distribution to nonentitlement units of local government 7i7 ,in general ,not later than #cj days after a ,state receives a payment under subparagraph 7,b71 the ,state shall distribute to each nonentitlement unit of local government in the ,state an amount that bears the same proportion to the amount of such payment as the population of the nonentitlement unit of local government bears to the total population of all the nonentitlement units of local government in the ,state1 subject to clause 7iii74 7ii7 ,distribution of funds 7,i7 ,extension for distribution ,if an authorized officer of a ,state required to make distributions under clause 7i7 certifies in writing to the ,secretary before the end of the #cj-;day distribution period described in such clause that it would constitute an excessive administrative burden for the ,state to meet the terms of such clause with respect to #a or more such distributions1 the authorized officer may request1 and the ,secretary shall grant1 an extension of such period of not more than #cj days to allow the ,state to make such distributions in accordance with clause 7i74 7,,ii7 ,additional extensions 7aa7 ,in general ,if a ,state has been granted an extension to the distribution period under subclause 7,i7 but is unable to make all the distributions required under clause 7i7 before the end of such period as extended1 an authorized officer of the ,state may request an additional extension of the distribution period of not more than #cj days4 ,the ,secretary may grant a request for an additional extension of such period only if-- 7,,aa7 the authorized officer making such request provides a written plan to the ,secretary specifying1 for each distribution for which an additional extension is requested1 when the ,state expects to make such distribution and the actions the ,state has taken and will take in order to make all such distributions before the end of the distribution period 7as extended under subclause 7,i7 and this subclause72 and 7,,bb7 the ,secretary determines that such plan is reasonably designed to distribute all such funds to nonentitlement units of local government by the end of the distribution period 7as so extended74 7bb7 ,further additional extensions ,if a ,state granted an additional extension of the distribution period under item 7aa7 requires any further additional extensions of such period1 the request only may be made and granted subject to the requirements specified in item 7aa74 7iii7 ,capped amount ,the total amount distributed to a nonentitlement unit of local government under this paragraph may not exceed the amount equal to #ge percent of the most recent budget for the nonentitlement unit of local government as of ,january #bg1 #bjbj4 7iv7 ,return of excess amounts ,any amounts not distributed to a nonentitlement unit of local government as a result of the application of clause 7iii7 shall be returned to the ,secretary4 7,d7 ,penalty for noncompliance ,if1 by the end of the #abj-;day period that begins on the date a ,state receives a payment from the amount allocated under subparagraph 7,b7 or1 if later1 the last day of the distribution period for the ,state 7as extended with respect to the ,state under subparagraph 7,c77ii771 such ,state has failed to make all the distributions from such payment in accordance with the terms of subparagraph 7,c7 7including any extensions of the distribution period granted in accordance with such subparagraph71 an amount equal to the amount of such payment that remains undistributed as of such date shall be booked as a debt of such ,state owed to the ,federal ,government1 shall be paid back from the ,state's allocation provided under section #fjb7;b77#c77;,b77iii71 and shall be deposited into the general fund of the ,treasury4 7#c7 ,counties 7,a7 ,amount ,from the amount appropriated under subsection 7a71 the ,secretary shall reserve and allocate #fe1ajj1jjj1jjj of such amount to make payments directly to counties in an amount which bears the same proportion to the total amount reserved under this paragraph as the population of each such county bears to the total population of all such entities and shall pay such allocated amounts to such counties in accordance with paragraph 7#g74 7,b7 ,special rules 7i7 ,urban counties ,no county that is an urban county 7as defined in section #ajb of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjb77 shall receive less than the amount the county would otherwise receive if the amount paid under this paragraph were allocated to metropolitan cities and urban counties under section #ajf7;b7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjf7;b774 7ii7 ,counties that are not units of general local government ,in the case of an amount to be paid to a county that is not a unit of general local government1 the amount shall instead be paid to the ,state in which such county is located1 and such ,state shall distribute such amount to each unit of general local government within such county in an amount that bears the same proportion to the amount to be paid to such county as the population of such units of general local government bears to the total population of such county4 7iii7 ,district of columbia ,for purposes of this paragraph1 the ,district of ,columbia shall be considered to consist of a single county that is a unit of general local government4 7#d7 ,consolidated governments ,a unit of general local government that has formed a consolidated government1 or that is geographically contained 7in full or in part7 within the boundaries of another unit of general local government may receive a distribution under each of paragraphs 7#a71 7#b71 and 7#c71 as applicable1 based on the respective formulas specified in such paragraphs4 7#e7 ,pro rata adjustment authority ,the amounts otherwise determined for allocation and payment under paragraphs 7#a71 7#b71 and 7#c7 may be adjusted by the ,secretary on a pro rata basis to the extent necessary to ensure that all available funds are distributed to metropolitan cities1 counties1 and ,states in accordance with the requirements specified in each paragraph 7as applicable7 and the certification requirement specified in subsection 7d74 7#f7 ,population ,for purposes of determining allocations under this section1 the population of an entity shall be determined based on the most recent data are available from the ,bureau of the ,census or1 if not available1 from such other data as a ,state determines appropriate4 7#g7 ,timing 7,a7 ,first tranche amount ,to the extent practicable1 with respect to each metropolitan city for which an amount is allocated under paragraph 7#a71 each ,state for which an amount is allocated under paragraph 7#b7 for distribution to nonentitlement units of local government1 and each county for which an amount is allocated under paragraph 7#c71 the ,secretary shall pay from such allocation the ,first ,tranche ,amount for such city1 ,state1 or county not later than #fj days after the date of enactment of this section4 7,b7 ,second tranche amount ,the ,secretary shall pay to each metropolitan city for which an amount is allocated under paragraph 7#a71 each ,state for which an amount is allocated under paragraph 7#b7 for distribution to nonentitlement units of local government1 and each county for which an amount is allocated under paragraph 7#c71 the ,second ,tranche ,amount for such city1 ,state1 or county not earlier than #ab months after the date on which the ,first ,tranche ,amount is paid to the city1 ,state1 or county4 7c7 ,requirements 7#a7 ,use of funds ,subject to paragraph 7#b71 and except as provided in paragraphs 7#c7 and 7#d71 a metropolitan city1 nonentitlement unit of local government1 or county shall only use the funds provided under a payment made under this section to cover costs incurred by the metropolitan city1 nonentitlement unit of local government1 or county1 by ,december #ca1 #bjbd-- 7,a7 to respond to the public health emergency with respect to the ,coronavirus ,disease #bjai 7,,covid-#ai7 or its negative economic impacts1 including assistance to households1 small businesses1 and nonprofits1 or aid to impacted industries such as tourism1 travel1 and hospitality2 7,b7 to respond to workers performing essential work during the ,,covid-#ai public health emergency by providing premium pay to eligible workers of the metropolitan city1 nonentitlement unit of local government1 or county that are performing such essential work1 or by providing grants to eligible employers that have eligible workers who perform essential work2 7,c7 for the provision of government services to the extent of the reduction in revenue of such metropolitan city1 nonentitlement unit of local government1 or county due to the ,,covid-#ai public health emergency relative to revenues collected in the most recent full fiscal year of the metropolitan city1 nonentitlement unit of local government1 or county prior to the emergency2 or 7,d7 to make necessary investments in water1 sewer1 or broadband infrastructure4 7#b7 ,pension funds ,no metropolitan city1 nonentitlement unit of local government1 or county may use funds made available under this section for deposit into any pension fund4 7#c7 ,transfer authority ,a metropolitan city1 nonentitlement unit of local government1 or county receiving a payment from funds made available under this section may transfer funds to a private nonprofit organization 7as that term is defined in paragraph 7#ag7 of section #dja of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacfj7ag771 a public benefit corporation involved in the transportation of passengers or cargo1 or a special-purpose unit of ,state or local government4 7#d7 ,transfers to ,states ,notwithstanding paragraph 7#a71 a metropolitan city1 nonentitlement unit of local government1 or county receiving a payment from funds made available under this section may transfer such funds to the ,state in which such entity is located4 7d7 ,reporting ,any metropolitan city1 nonentitlement unit of local government1 or county receiving funds provided under a payment made under this section shall provide to the ,secretary periodic reports providing a detailed accounting of the uses of such funds by such metropolitan city1 nonentitlement unit of local government1 or county and including such other information as the ,secretary may require for the administration of this section4 7e7 ,recoupment ,any metropolitan city1 nonentitlement unit of local government1 or county that has failed to comply with subsection 7c7 shall be required to repay to the ,secretary an amount equal to the amount of funds used in violation of such subsection4 7f7 ,regulations ,the ,secretary shall have the authority to issue such regulations as may be necessary or appropriate to carry out this section4 7g7 ,definitions ,in this section3 7#a7 ,county ,the term county means a county1 parish1 or other equivalent county division 7as defined by the ,bureau of the ,census74 7#b7 ,eligible workers ,the term eligible workers means those workers needed to maintain continuity of operations of essential critical infrastructure sectors and additional sectors as each chief executive officer of a metropolitan city1 nonentitlement unit of local government1 or county may designate as critical to protect the health and well-being of the residents of their metropolitan city1 nonentitlement unit of local government1 or county4 7#c7 ,first tranche amount ,the term ,first ,tranche ,amount means1 with respect to each metropolitan city for which an amount is allocated under subsection 7b77#a71 each ,state for which an amount is allocated under subsection 7b77#b7 for distribution to nonentitlement units of local government1 and each county for which an amount is allocated under subsection 7b77#c71 #ej percent of the amount so allocated to such metropolitan city1 ,state1 or county 7as applicable74 7#d7 ,metropolitan city ,the term metropolitan city has the meaning given that term in section #ajb7;a77#d7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjb7;a77#d77 and includes cities that relinquish or defer their status as a metropolitan city for purposes of receiving allocations under section #ajf of such ,act 7#db ,u4,s4,c4 #ecjf7 for fiscal year #bjba4 7#e7 ,nonentitlement unit of local government ,the term nonentitlement unit of local government means a city1 as that term is defined in section #ajb7;a77#e7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjb7;a77#e7771 that is not a metropolitan city4 7#f7 ,premium pay ,the term premium pay has the meaning given such term in section #fjb7;g74 7#g7 ,second tranche amount ,the term ,second ,tranche ,amount means1 with respect to each metropolitan city for which an amount is allocated under subsection 7b77#a71 each ,state for which an amount is allocated under subsection 7b77#b7 for distribution to nonentitlement units of local government1 and each county for which an amount is allocated under subsection 7b77#c71 an amount not to exceed #ej percent of the amount so allocated to such metropolitan city1 ,state1 or county 7as applicable74 7#h7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#i7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 the ,commonwealth of the ,northern ,mariana ,islands1 and ,american ,samoa4 7#aj7 ,unit of general local government ,the term unit of general local government has the meaning given that term in section #ajb7;a77#a7 of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjb7;a77#a774 #fjd4 ,coronavirus ,capital ,projects ,fund 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1jjj1 to remain available until expended1 for making payments to ,states1 territories1 and ,tribal governments to carry out critical capital projects directly enabling work1 education1 and health monitoring1 including remote options1 in response to the public health emergency with respect to the ,coronavirus ,disease 7,,covid-#ai74 7b7 ,payments 7#a7 ,minimum amounts ,from the amount appropriated under subsection 7a7-- 7,a7 the ,secretary shall pay #ajj1jjj1jjj to each ,state2 7,b7 the ,secretary shall pay #ajj1jjj1jjj of such amount in equal shares to the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 the ,commonwealth of the ,northern ,mariana ,islands1 the ,republic of the ,marshall ,islands1 the ,federated ,states of ,micronesia1 and the ,republic of ,palau2 and 7,c7 the ,secretary shall pay #ajj1jjj1jjj of such amount in equal shares to ,tribal governments and the ,state of ,hawaii 7in addition to the amount paid to the ,state of ,hawaii under subparagraph 7,a771 of which-- 7i7 not less than #ej1jjj shall be paid to each ,tribal government2 and 7ii7 not less than #ej1jjj1 and not more than #bjj1jjj1 shall be paid to the ,state of ,hawaii for the exclusive use of the ,department of ,hawaiian ,home ,lands and the ,native ,hawaiian ,education ,programs to assist ,native ,hawaiians in accordance with this section4 7#b7 ,remaining amounts 7,a7 ,in general ,from the amount of the appropriation under subsection 7a7 that remains after the application of paragraph 7#a71 the ,secretary shall make payments to ,states based on population such that-- 7i7 #ej percent of such amount shall be allocated among the ,states based on the proportion that the population of each ,state bears to the population of all ,states2 7ii7 #be percent of such amount shall be allocated among the ,states based on the proportion that the number of individuals living in rural areas in each ,state bears to the number of individuals living in rural areas in all ,states2 and 7iii7 #be percent of such amount shall be allocated among the ,states based on the proportion that the number of individuals with a household income that is below #aej percent of the poverty line applicable to a family of the size involved in each ,state bears to the number of such individuals in all ,states4 7,b7 ,data ,in determining the allocations to be made to each ,state under subparagraph 7,a71 the ,secretary of the ,treasury shall use the most recent data available from the ,bureau of the ,census4 7c7 ,timing ,the ,secretary shall establish a process of applying for grants to access funding made available under section 7b7 not later than #fj days after enactment of this section4 7d7 ,definitions ,in this section3 7#a7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#b7 ,state ,the term ,state means each of the #ej ,states1 the ,district of ,columbia1 and ,puerto ,rico4 7#c7 ,tribal government ,the term ,tribal government has the meaning given such term in section #fjb7;g74 #fje4 ,local ,assistance and ,tribal ,consistency ,fund 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #b1jjj1jjj1jjj to remain available until ,september #cj1 #bjbc1 with amounts to be obligated for each of fiscal years #bjbb and #bjbc in accordance with subsection 7b71 for making payments under this section to eligible revenue sharing counties and eligible ,tribal governments4 7b7 ,authority to make payments 7#a7 ,payments to eligible revenue sharing counties ,for each of fiscal years #bjbb and #bjbc1 the ,secretary shall reserve #gej1jjj1jjj of the total amount appropriated under subsection 7a7 to allocate and pay to each eligible revenue sharing county in amounts that are determined by the ,secretary taking into account economic conditions of each eligible revenue sharing county1 using measurements of poverty rates1 household income1 land values1 and unemployment rates as well as other economic indicators1 over the #bj-year period ending with ,september #cj1 #bjba4 7#b7 ,payments to eligible ,tribal governments ,for each of fiscal years #bjbb and #bjbc1 the ,secretary shall reserve #bej1jjj1jjj of the total amount appropriated under subsection 7a7 to allocate and pay to eligible ,tribal governments in amounts that are determined by the ,secretary taking into account economic conditions of each eligible ,tribe4 7c7 ,use of payments ,an eligible revenue sharing county or an eligible ,tribal government may use funds provided under a payment made under this section for any governmental purpose other than a lobbying activity4 7d7 ,reporting requirement ,any eligible revenue sharing county receiving a payment under this section shall provide to the ,secretary periodic reports providing a detailed accounting of the uses of fund by such eligible revenue sharing county and such other information as the ,secretary may require for the administration of this section4 7e7 ,recoupment ,any eligible revenue sharing county that has failed to submit a report required under subsection 7d7 or failed to comply with subsection 7c71 shall be required to repay to the ,secretary an amount equal to-- 7#a7 in the case of a failure to comply with subsection 7c71 the amount of funds used in violation of such subsection2 and 7#b7 in the case of a failure to submit a report required under subsection 7d71 such amount as the ,secretary determines appropriate1 but not to exceed #e percent of the amount paid to the eligible revenue sharing county under this section for all fiscal years4 7f7 ,definitions ,in this section3 7#a7 ,eligible revenue sharing county ,the term eligible revenue sharing county means-- 7,a7 a county1 parish1 or borough-- 7i7 that is independent of any other unit of local government2 and 7ii7 that1 as determined by the ,secretary1 is the principal provider of government services for the area within its jurisdiction2 and 7iii7 for which1 as determined by the ,secretary1 there is a negative revenue impact due to implementation of a ,federal program or changes to such program2 and 7,b7 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,guam1 and the ,united ,states ,virgin ,islands4 7#b7 ,eligible tribal government ,the term eligible ,tribal government means the recognized governing body of an eligible ,tribe4 7#c7 ,eligible ,tribe ,the term eligible ,tribe means any ,indian or ,alaska ,native tribe1 band1 nation1 pueblo1 village1 community1 component band1 or component reservation1 individually identified 7including parenthetically7 in the list published most recently as of the date of enactment of this section pursuant to section #ajd of the ,federally ,recognized ,indian ,tribe ,list ,act of #aiid 7#be ,u4,s4,c4 #eaca74 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 4 7b7 ,conforming amendment ,the heading for title ,,vi of the ,social ,security ,act 7#db ,u4,s4,c4 #hja et seq47 is amended by striking ,fund and inserting 1 ,fiscal ,recovery1 and ,critical ,capital ,projects ,funds4 ,n ,other provisions #iiaa4 ,funding for providers relating to ,,covid-#ai ,part ,a of title ,,xi of the ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is amended by adding at the end the following3 #aaej;,c4 ,funding for providers relating to ,,covid-#ai 7a7 ,funding ,in addition to amounts otherwise available1 there is appropriated to the ,secretary1 for fiscal year #bjba1 out of any monies in the ,treasury not otherwise appropriated1 #h1ejj1jjj1jjj for purposes of making payments to eligible health care providers for health care related expenses and lost revenues that are attributable to ,,covid-#ai4 ,amounts appropriated under the preceding sentence shall remain available until expended4 7b7 ,application requirement ,to be eligible for a payment under this section1 an eligible health care provider shall submit to the ,secretary an application in such form and manner as the ,secretary shall prescribe4 ,such application shall contain the following3 7#a7 ,a statement justifying the need of the provider for the payment1 including documentation of the health care related expenses attributable to ,,covid-#ai and lost revenues attributable to ,,covid-#ai4 7#b7 ,the tax identification number of the provider4 7#c7 ,such assurances as the ,secretary determines appropriate that the eligible health care provider will maintain and make available such documentation and submit such reports 7at such time1 in such form1 and containing such information as the ,secretary shall prescribe7 as the ,secretary determines is necessary to ensure compliance with any conditions imposed by the ,secretary under this section4 7#d7 ,any other information determined appropriate by the ,secretary4 7c7 ,limitation ,payments made to an eligible health care provider under this section may not be used to reimburse any expense or loss that-- 7#a7 has been reimbursed from another source2 or 7#b7 another source is obligated to reimburse4 7d7 ,application of requirements1 rules1 and procedures ,the ,secretary shall apply any requirements1 rules1 or procedures as the ,secretary deems appropriate for the efficient execution of this section4 7e7 ,definitions ,in this section3 7#a7 ,eligible health care provider ,the term eligible health care provider means-- 7,a7 a provider of services 7as defined in section #ahfa7u77 or a supplier 7as defined in section #ahfa7;d77 that-- 7i7 is enrolled in the ,medicare program under title ,,xviii under section #ahff7;j7 7including temporarily enrolled during the emergency period described in section #aace7;g77#a77;,b7 for such period72 7ii7 provides diagnoses1 testing1 or care for individuals with possible or actual cases of ,,covid-#ai2 and 7iii7 is a rural provider or supplier2 or 7,b7 a provider or supplier that-- 7i7 is enrolled with a ,state ,medicaid plan under title ,,xix 7or a waiver of such plan7 in accordance with subsections 7a77#gg7 and 7kk7 of section #aijb 7including enrolled pursuant to section #aijb7;a77#gh7 or section #aicb7;d77#f77 or enrolled with a ,state child health plan under title ,,xxi 7or a waiver of such plan7 in accordance with subparagraph 7,g7 of section #bajg7;e77#a7 7including enrolled pursuant to subparagraph 7,d7 or 7,q7 of such section72 7ii7 provides diagnoses1 testing1 or care for individuals with possible or actual cases of ,,covid-#ai2 and 7iii7 is a rural provider or supplier4 7#b7 ,health care related expenses attributable to ,,covid-#ai ,the term health care related expenses attributable to ,,covid-#ai means health care related expenses to prevent1 prepare for1 and respond to ,,covid-#ai1 including the building or construction of a temporary structure1 the leasing of a property1 the purchase of medical supplies and equipment1 including personal protective equipment and testing supplies1 providing for increased workforce and training 7including maintaining staff1 obtaining additional staff1 or both71 the operation of an emergency operation center1 retrofitting a facility1 providing for surge capacity1 and other expenses determined appropriate by the ,secretary4 7#c7 ,lost revenue attributable to ,,covid-#ai ,the term lost revenue attributable to ,,covid-#ai has the meaning given that term in the ,frequently ,asked ,questions guidance released by the ,department of ,health and ,human ,services in ,june #bjbj1 including the difference between such provider's budgeted and actual revenue if such budget had been established and approved prior to ,march #bg1 #bjbj4 7#d7 ,payment ,the term payment includes1 as determined appropriate by the ,secretary1 a pre-payment1 a prospective payment1 a retrospective payment1 or a payment through a grant or other mechanism4 7#e7 ,rural provider or supplier ,the term rural provider or supplier means-- 7,a7 a-- 7i7 provider or supplier located in a rural area 7as defined in section #ahhf7;d77#b77;,d772 or 7ii7 provider treated as located in a rural area pursuant to section #ahhf7;d77#h77;,e72 7,b7 a provider or supplier located in any other area that serves rural patients 7as defined by the ,secretary71 which may include1 but is not required to include1 a metropolitan statistical area with a population of less than #ejj1jjj 7determined based on the most recently available data72 7,c7 a rural health clinic 7as defined in section #ahfa7;aa77#b772 7,d7 a provider or supplier that furnishes home health1 hospice1 or long-term services and supports in an individual's home located in a rural area 7as defined in section #ahhf7;d77#b77;,d772 or 7,e7 any other rural provider or supplier 7as defined by the ,secretary74 4 #iiab4 ,extension of customs user fees 7a7 ,in general ,section #acjca7;j77#c7 of the ,consolidated ,omnibus ,budget ,reconciliation ,act of #aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77 is amended-- 7#a7 in subparagraph 7,a71 by striking ,october #ba1 #bjbi and inserting ,september #cj1 #bjcj2 and 7#b7 in subparagraph 7,b77i71 by striking ,october #ba1 #bjbi and inserting ,september #cj1 #bjcj4 7b7 ,rate for merchandise processing fees ,section #ejc of the ,united ,states-,korea ,free ,trade ,agreement ,implementation ,act 7,public ,law #aab-da2 #ai ,u4,s4,c4 #chje note7 is amended by striking ,october #ba1 #bjbi and inserting ,september #cj1 #bjcj4 ,x ,committee on ,foreign ,relations #ajjja4 ,department of ,state operations ,in addition to amounts otherwise available1 there is authorized and appropriated to the ,secretary of ,state for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bjd1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for necessary expenses of the ,department of ,state to carry out the authorities1 functions1 duties1 and responsibilities in the conduct of the foreign affairs of the ,united ,states1 to prevent1 prepare for1 and respond to coronavirus domestically or internationally1 which shall include maintaining ,department of ,state operations4 #ajjjb4 ,united ,states ,agency for ,international ,development operations ,in addition to amounts otherwise available1 there is authorized and appropriated to the ,administrator of the ,united ,states ,agency for ,international ,development for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #da1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to carry out the provisions of section #ffg of the ,foreign ,assistance ,act of #aifa 7#bb ,u4,s4,c4 #bdbg7 for necessary expenses of the ,united ,states ,agency for ,international ,development to prevent1 prepare for1 and respond to coronavirus domestically or internationally1 and for other operations and maintenance requirements related to coronavirus4 #ajjjc4 ,global response 7a7 ,in general ,in addition to amounts otherwise available1 there is authorized and appropriated to the ,secretary of ,state for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #h1fge1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 for necessary expenses to carry out the provisions of section #eca of chapter #d of part ,,ii of the ,foreign ,assistance ,act of #aifa 7#bb ,u4,s4,c4 #bcdf7 as health programs to prevent1 prepare for1 and respond to coronavirus1 which shall include recovery from the impacts of such virus and shall be allocated as follows-- 7#a7 #ije1jjj1jjj to be made available to the ,united ,states ,agency for ,international ,development for global health activities to prevent1 prepare for1 and respond to coronavirus1 which shall include a contribution to a multilateral vaccine development partnership to support epidemic preparedness2 7#b7 #c1gej1jjj1jjj to be made available to the ,department of ,state to support programs for the prevention1 treatment1 and control of ,,hiv_/,,aids in order to prevent1 prepare for1 and respond to coronavirus1 including to mitigate the impact on such programs from coronavirus and support recovery from the impacts of the coronavirus1 of which not less than #c1ejj1jjj1jjj shall be for a ,united ,states contribution to the ,global ,fund to ,fight ,,aids1 ,tuberculosis and ,malaria2 7#c7 #c1jij1jjj1jjj to be made available to the ,united ,states ,agency for ,international ,development to prevent1 prepare for1 and respond to coronavirus1 which shall include support for international disaster relief1 rehabilitation1 and reconstruction1 for health activities1 and to meet emergency food security needs2 and 7#d7 #icj1jjj1jjj to be made available to prevent1 prepare for1 and respond to coronavirus1 which shall include activities to address economic and stabilization requirements resulting from such virus4 7b7 ,waiver of limitation ,any contribution to the ,global ,fund to ,fight ,,aids1 ,tuberculosis and ,malaria made pursuant to subsection 7a77#b7 shall be made available notwithstanding section #bjb7;d77#d77;,a77i7 of the ,united ,states ,leadership ,against ,,hiv_/,,aids1 ,tuberculosis1 and ,malaria ,act of #bjjc 7#bb ,u4,s4,c4 #gfbb7;d77#d77;,a77i771 and such contribution shall not be considered a contribution for the purpose of applying such section #bjb7;d77#d77;,a77i74 #ajjjd4 ,humanitarian response 7a7 ,in general ,in addition to amounts otherwise available1 there is authorized and appropriated to the ,secretary of ,state for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to carry out the provisions of section #b7;a7 and 7b7 of the ,migration and ,refugee ,assistance ,act of #aifb 7#bb ,u4,s4,c4 #bfja7;a7 and 7b77 to prevent1 prepare for1 and respond to coronavirus4 7b7 ,use of funds ,funds appropriated pursuant to this section shall not be made available for the costs of resettling refugees in the ,united ,states4 #ajjje4 ,multilateral assistance ,in addition to amounts otherwise available1 there is authorized and appropriated to the ,secretary of ,state for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ehj1jjj1jjj1 to remain available until ,september #cj1 #bjbb1 to carry out the provisions of section #cja7;a7 of the ,foreign ,assistance ,act of #aifa 7#bb ,u4,s4,c4 #bbba7;a77 to prevent1 prepare for1 and respond to coronavirus1 which shall include support for the priorities and objectives of the ,united ,nations ,global ,humanitarian ,response ,plan ,,covid-#ai through voluntary contributions to international organizations and programs administered by such organizations4 ,,xi ,committee on ,indian ,affairs #aajja4 ,indian ,health ,service 7a7 ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #f1jid1jjj1jjj1 to remain available until expended1 of which-- 7#a7 #e1dhd1jjj1jjj shall be for carrying out the ,act of ,august #e1 #aied 7#db ,u4,s4,c4 #bjja et seq47 7commonly referred to as the ,transfer ,act71 the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecja et seq471 the ,indian ,health ,care ,improvement ,act 7#be ,u4,s4,c4 #afja et seq471 and titles ,,ii and ,,iii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bja et seq4 and #bda et seq47 with respect to the ,indian ,health ,service1 of which-- 7,a7 #b1jjj1jjj1jjj shall be for lost reimbursements1 in accordance with section #bjg of the ,indian ,health ,care ,improvement ,act 7#be ,u4,s4,c4 #afba;f72 7,b7 #ejj1jjj1jjj shall be for the provision of additional health care services1 services provided through the ,purchased_/,referred ,care program1 and other related activities2 7,c7 #adj1jjj1jjj shall be for information technology1 telehealth infrastructure1 and the ,indian ,health ,service electronic health records system2 7,d7 #hd1jjj1jjj shall be for maintaining operations of the ,urban ,indian health program1 which shall be in addition to other amounts made available under this subsection for ,urban ,indian organizations 7as defined in section #d of the ,indian ,health ,care ,improvement ,act 7#be ,u4,s4,c4 #afjc772 7,e7 #fjj1jjj1jjj shall be for necessary expenses to plan1 prepare for1 promote1 distribute1 administer1 and track ,,covid-#ai vaccines1 for the purposes described in subparagraphs 7,f7 and 7,g71 and for other vaccine-related activities2 7,f7 #a1ejj1jjj1jjj shall be for necessary expenses to detect1 diagnose1 trace1 and monitor ,,covid-#ai infections1 activities necessary to mitigate the spread of ,,covid-#ai1 supplies necessary for such activities1 for the purposes described in subparagraphs 7,e7 and 7,g71 and for other related activities2 7,g7 #bdj1jjj1jjj shall be for necessary expenses to establish1 expand1 and sustain a public health workforce to prevent1 prepare for1 and respond to ,,covid-#ai1 other public health workforce-related activities1 for the purposes described in subparagraphs 7,e7 and 7,f71 and for other related activities2 and 7,h7 #dbj1jjj1jjj shall be for necessary expenses related to mental health and substance use prevention and treatment services1 for the purposes described in subparagraph 7,c7 and paragraph 7#b7 as related to mental health and substance use prevention and treatment services1 and for other related activities2 7#b7 #fjj1jjj1jjj shall be for the lease1 purchase1 construction1 alteration1 renovation1 or equipping of health facilities to respond to ,,covid-#ai1 and for maintenance and improvement projects necessary to respond to ,,covid-#ai under section #g of the ,act of ,august #e1 #aied 7#db ,u4,s4,c4 #bjjd;a71 the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecja et seq471 the ,indian ,health ,care ,improvement ,act 7#be ,u4,s4,c4 #afja et seq471 and titles ,,ii and ,,iii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bjb et seq47 with respect to the ,indian ,health ,service2 and 7#c7 #aj1jjj1jjj shall be for carrying out section #g of the ,act of ,august #e1 #aied 7#db ,u4,s4,c4 #bjjd;a7 for expenses relating to potable water delivery4 7b7 ,funds appropriated by subsection 7a7 shall be made available to restore amounts1 either directly or through reimbursement1 for obligations for the purposes specified in this section that were incurred to prevent1 prepare for1 and respond to ,,covid-#ai during the period beginning on the date on which the public health emergency was declared by the ,secretary on ,january #ca1 #bjbj1 pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 with respect to ,,covid-#ai and ending on the date of the enactment of this ,act4 7c7 ,funds made available under subsection 7a7 to ,tribes and ,tribal organizations under the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecja et seq47 shall be available on a one-time basis4 ,such non-recurring funds shall not be part of the amount required by section #ajf of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecbe71 and such funds shall only be used for the purposes identified in this section4 #aajjb4 ,bureau of ,indian ,affairs 7a7 ,in general ,in addition to amounts otherwise made available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #ijj1jjj1jjj to remain available until expended1 pursuant to the ,snyder ,act 7#be ,u4,s4,c4 #ac71 of which-- 7#a7 #ajj1jjj1jjj shall be for ,tribal housing improvement2 7#b7 #ggb1ejj1jjj shall be for ,tribal government services1 public safety and justice1 social services1 child welfare assistance1 and for other related expenses2 7#c7 #g1ejj1jjj shall be for related ,federal administrative costs and oversight2 and 7#d7 #bj1jjj1jjj shall be to provide and deliver potable water4 7b7 ,exclusions from calculation ,funds appropriated under subsection 7a7 shall be excluded from the calculation of funds received by those ,tribal governments that participate in the ,small and ,needy' program4 7c7 ,one-time basis funds ,funds made available under subsection 7a7 to ,tribes and ,tribal organizations under the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecja et seq47 shall be available on a one-time basis4 ,such non-recurring funds shall not be part of the amount required by section #ajf of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecbe71 and such funds shall only be used for the purposes identified in this section4 #aajjc4 ,housing assistance and supportive services programs for ,native ,americans 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,housing and ,urban ,development 7in this section referred to as the ,secretary7 for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #gej1jjj1jjj1 to remain available until ,september #cj1 #bjbe1 to prevent1 prepare for1 and respond to coronavirus1 for activities and assistance authorized under title ,i of the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7,,nahasda7 7#be ,u4,s4,c4 #daaa et seq471 under title ,,viii of ,,nahasda 7#be ,u4,s4,c4 #dbba et seq471 and under section #ajf7;a77#a7 of the ,housing and ,community ,development ,act of #aigd with respect to ,indian tribes 7#db ,u4,s4,c4 #ecjf7;a77#a771 which shall be made available as follows3 7#a7 ,housing block grants #dee1jjj1jjj shall be available for the ,native ,american ,housing ,block ,grants and ,native ,hawaiian ,housing ,block ,grant programs1 as authorized under titles ,i and ,,viii of ,,nahasda1 subject to the following terms and conditions3 7,a7 ,formula ,of the amounts made available under this paragraph1 #dej1jjj1jjj shall be for grants under title ,i of ,,nahasda and shall be distributed according to the same funding formula used in fiscal year #bjba4 7,b7 ,native ,hawaiians ,of the amounts made available under this paragraph1 #e1jjj1jjj shall be for grants under title ,,viii of ,,nahasda4 7,c7 ,use ,amounts made available under this paragraph shall be used by recipients to prevent1 prepare for1 and respond to coronavirus1 including to maintain normal operations and fund eligible affordable housing activities under ,,nahasda during the period that the program is impacted by coronavirus4 ,in addition1 amounts made available under subparagraph 7,b7 may be used to provide rental assistance to eligible ,native ,hawaiian families both on and off the ,hawaiian ,home ,lands4 7,d7 ,timing of obligations ,amounts made available under this paragraph shall be used1 as necessary1 to cover or reimburse allowable costs to prevent1 prepare for1 and respond to coronavirus that are incurred by a recipient1 including for costs incurred after ,january #ba1 #bjbj4 7,e7 ,waivers or alternative requirements ,the ,secretary may waive or specify alternative requirements for any provision of ,,nahasda 7#be ,u4,s4,c4 #daja et seq47 or regulation applicable to the ,native ,american ,housing ,block ,grants or ,native ,hawaiian ,housing ,block ,grant program other than requirements related to fair housing1 nondiscrimination1 labor standards1 and the environment1 upon a finding that the waiver or alternative requirement is necessary to expedite or facilitate the use of amounts made available under this paragraph4 7,f7 ,unobligated amounts ,amounts made available under this paragraph which are not accepted1 are voluntarily returned1 or otherwise recaptured for any reason shall be used to fund grants under paragraph 7#b74 7#b7 ,indian community development block grants #bhj1jjj1jjj shall be available for grants under title ,i of the ,housing and ,community ,development ,act of #aigd1 subject to the following terms and conditions3 7,a7 ,use ,amounts made available under this paragraph shall be used for emergencies that constitute imminent threats to health and safety and are designed to prevent1 prepare for1 and respond to coronavirus4 7,b7 ,planning ,not to exceed #bj percent of any grant made with funds made available under this paragraph shall be expended for planning and management development and administration4 7,c7 ,timing of obligations ,amounts made available under this paragraph shall be used1 as necessary1 to cover or reimburse allowable costs to prevent1 prepare for1 and respond to coronavirus incurred by a recipient1 including for costs incurred after ,january #ba1 #bjbj4 7,d7 ,inapplicability of public services cap ,indian tribes may use up to #ajj percent of any grant from amounts made available under this paragraph for public services activities to prevent1 prepare for1 and respond to coronavirus4 7,e7 ,waivers or alternative requirements ,the ,secretary may waive or specify alternative requirements for any provision of title ,i of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecja et seq47 or regulation applicable to the ,indian ,community ,development ,block ,grant program other than requirements related to fair housing1 nondiscrimination1 labor standards1 and the environment1 upon a finding that the waiver or alternative requirement is necessary to expedite or facilitate the use of amounts made available under this paragraph4 7#c7 ,technical assistance #aj1jjj1jjj shall be used to make new awards or increase prior awards to existing technical assistance providers to provide an immediate increase in training and technical assistance to ,indian tribes1 ,indian housing authorities1 tribally designated housing entities1 and recipients under title ,,viii of ,,nahasda for activities under this section4 7#d7 ,other costs #e1jjj1jjj shall be used for the administrative costs to oversee and administer the implementation of this section1 and pay for associated information technology1 financial reporting1 and other costs4 #aajjd4 ,,covid-#ai response resources for the preservation and maintenance of ,native ,american languages 7a7 ,section #haf of the ,native ,american ,programs ,act of #aigd 7#db ,u4,s4,c4 #biib;d7 is amended by adding at the end the following3 7f7 ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj to remain available until expended1 to carry out section #hjc;,c7g7 of this ,act4 4 7b7 ,section #hjc;,c of the ,native ,american ,programs ,act of #aigd 7#db ,u4,s4,c4 #biia;b-#c7 is amended by adding at the end the following3 7g7 ,emergency grants for ,native ,american language preservation and maintenance ,not later than #ahj days after the effective date of this subsection1 the ,secretary shall award grants to entities eligible to receive assistance under subsection 7a77#a7 to ensure the survival and continuing vitality of ,native ,american languages during and after the public health emergency declared by the ,secretary pursuant to section #cai of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bdg;d7 with respect to the ,,covid-#ai pandemic4 4 #aajje4 ,bureau of ,indian ,education ,in addition to amounts otherwise available1 there is appropriated to the ,bureau of ,indian ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #hej1jjj1jjj1 to remain available until expended1 to be allocated by the ,director of the ,bureau of ,indian ,education not more than #de calendar days after the date of enactment of this ,act1 for programs or activities operated or funded by the ,bureau of ,indian ,education1 for ,bureau-funded schools 7as defined in section #aada7c7 of the ,education ,amendments of #aigh 7#be ,u4,s4,c4 #bjba7c771 and for ,tribal ,colleges or ,universities 7as defined in section #caf7;b77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajei;c7b77#c7774 #aajjf4 ,american ,indian1 ,native ,hawaiian1 and ,alaska ,native education ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,education for fiscal year #bjba1 out of any money in the ,treasury not otherwise appropriated1 #aij1jjj1jjj1 to remain available until expended1 for awards1 which shall be determined by the ,secretary of ,education not more than #ahj calendar days after the date of enactment of this ,act1 of which-- 7#a7 #bj1jjj1jjj shall be for awards for ,tribal education agencies for activities authorized under section #faba7;c7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gdda7;c772 7#b7 #he1jjj1jjj shall be for awards to entities eligible to receive grants under section #fbje7;a77#a7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #geae7;a77#a77 for activities authorized under section #fbje7;a77#c7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #geae7;a77#c772 and 7#c7 #he1jjj1jjj shall be for awards to entities eligible to receive grants under section #fcjd7;a77#a7 of the ,elementary and ,secondary ,education ,act of #aife of #aife 7#bj ,u4,s4,c4 #gedd7;a77#a77 for activities authorized under section #fcjd7;a77#b-c7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gedd7;a77#b-c77 and other related activities4 ,secretary